Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.
Given the increasing demand for sustainable energy sources and the challenges associated with the limited efficiency of solar cells, this review focuses on the application of gold quantum dots (AuQDs) in enhancing solar cell performance. Gold quantum dots, with their unique properties such as the ability to absorb ultraviolet light and convert it into visible light expand the utilization of the solar spectrum in solar cells. Additionally, these quantum dots, through plasmonic effects and the enhancement of localized electric fields, improve light absorption, charge carrier generation (electrons and holes), and their transfer. This study investigates the integration of quantum dots with gold plasmonic nanoparticles into the structure of solar cells. Experimental results demonstrate that using green quantum dots and gold plasmonic nanoparticles as intermediate layers leads to an increase in power conversion efficiency. This improvement highlights the significant impact of this technology on solar cell performance. Furthermore, the reduction in charge transfer resistance and the increase in short-circuit current are additional advantages of utilizing this technology. The findings of this research emphasize the high potential of gold quantum dots in advancing next-generation solar cell technology.
This study addresses the crucial question of the macroeconomic impact of investing in railroad infrastructure in Portugal. The aim is to shed light on the immediate and long-term effects of such investments on economic output, employment, and private investment, specifically focusing on interindustry variations. We employ a Vector Autoregressive (VAR) model and utilize industry-level data to estimate elasticities and marginal products on these three economic indicators. Our findings reveal a compelling positive long-term spillover effect of these investments. Specifically, every €1 million in capital spending results in a €20.84 million increase in GDP, a €17.78 million boost in private investment, and 72 new net permanent jobs. However, these gains are not immediate, as only 14.5% of the output increase and 38.8% of the investment surge occur in the first year. In contrast, job creation is nearly instantaneous, with 93% of new jobs materializing within the first year. A short-term negative impact on the trade balance is expected as new capital goods are imported. Upon industry-level analysis, the most pronounced output increases are witnessed in the real estate, construction, and wholesale and retail trade industries. The most substantial net job creation occurs in the construction, professional services, and hospitality industries. This study enriches the empirical literature by uncovering industry-specific impacts and temporal macroeconomic effects of railroad infrastructure investments. This underscores their dual advantage in bolstering long-term economic performance and counteracting job losses during downturns, thus offering valuable public policy implications. Notably, these benefits are not evenly distributed across all industries, necessitating strategic sectoral planning and awareness of employment agencies to optimize spending programs and adapt to industry shifts.
This study investigates the changing nature of the psychological contract in the digital era, particularly how fluid work arrangements alter traditional employment dynamics. Utilizing a conceptual approach informed by a narrative review, this study examines the historical development of the psychological contract through foundational studies, while also integrating recent research that highlights the transformative influence of digital platforms in fluid work environments. The key contribution of this study is the innovative model it proposes, which captures the complexities of the psychological contract in modern digital and fluid work settings. This model provides a comprehensive theoretical framework to understand evolving employer-employee relationships and practical insights for organizations navigating these changes. It represents a significant advancement in both theory and practical application, connecting traditional employment principles with the dynamism of digital-era work.
This study explores the impact of Project-Based Learning (PBL) and locally sourced reading materials on improving speaking proficiency in English as a Foreign Language (EFL) learners. The participants consist of college students aged 18 to 19 years. Forty-four participants from two groups—experimental and control—were evaluated using pre-and post-tests. The experimental group engaged with local cultural reading materials and followed a PBL framework, while the control group used standard commercial textbooks from Western publishers. The findings reveal that the experimental group demonstrated significantly improved fluency, vocabulary, and speaking confidence compared to the control group, with 37.04% showing improvement. PBL facilitated collaborative learning in real-life scenarios, reducing anxiety and fostering more significant participation in speaking tasks. In contrast, the control group showed minimal improvement, highlighting the limitations of traditional lecture-based methods. This study concludes that integrating PBL and locally relevant content into language instruction can enhance speaking proficiency, learner motivation, and engagement. The results suggest that PBL is a dynamic approach that supports developing linguistic and collaborative skills, providing a more holistic learning experience.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
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