The potential role of self-regulated learning as mediator has been deeply investigated by researchers in recent years. There is limited systematic literature review being done to investigate the role of self-regulated learning as mediator in the students’ academic learning. Therefore, searching studies in the databases WOS (Web of Science), SCOPUS, APA (American Psychological Association) PsycInfo, and ERIC (Education Resources Information Center), the present study conducted a systematic literature review on 32 studies published between 2015 and 2024 to summarize what kind of psychological factors influence students’ academic performance through self-regulated learning and assess the potential mediating role of self-regulated learning in this process. The results show that self-efficacy, emotions and motivation are significant predictors of academic achievement and self-regulated learning act as an important mediator in this relationship. An important implication was obtained that researchers can probe into the influence of specific dimensions of self-efficacy on learning performance through self-regulated learning and the influence of positive emotions such as resilience on learning outcomes with self-regulated learning as mediator.
This study aims to use dialectical thinking to explore the impacts and responses of Artificial Intelligence (AI) empowerment on students’ personalized learning. The effect of AI empowerment on student personalization is dissected through a literature review and empirical cases. The study finds that AI plays a significant role in promoting personalized learning by enhancing students’ learning effectiveness through intelligent recommendation, automated feedback, improving students’ independent learning ability, and optimizing learning paths, however, the wide application of AI also brings problems such as technological dependence, cheating in exams, weakening of critical thinking ability, educational fairness, and data privacy protection to students. The study proposes recommendations to strengthen technology regulation, enhance the synergy between teachers and AI, and optimize the personalized learning model. AI-enabled personalized learning is expected to play a greater role in improving learning efficiency and educational fairness.
This study investigates the impact of the Belt and Road Initiative (BRI) on the construction sector in Southeast Asia, focusing on Thailand, Malaysia, and Cambodia. Qualitative research approach is used to analyze the implications of Chinese investments in these countries, exploring both the opportunities and challenges faced by Chinese investors. Key research questions address the resilience of the construction sector, the obstacles encountered by investors, and the influence of policy on the construction business. Through interviews with CEOs and senior managers of major construction companies and a review of relevant documents, the study uncovers the economic and geopolitical motivations behind China’s BRI strategy. The findings reveal significant insights into the benefits and drawbacks of BRI financing, providing recommendations for overcoming challenges and leveraging future opportunities in Southeast Asian construction sectors.
The coronavirus pandemic has reinforced the need for sustainable, smart tourism and local travel, with rural destinations gaining in their popularity and leading to increased potential of smart rural tourism. However, these processes need adjustments to the current trends, incorporating new transformative business concepts and marketing approaches. In this paper we provide real life examples of new marketing approaches, together with new business models within the context of the use of new digital technologies. Via hermeneutic research approach, consisting of the secondary analysis of the addressed subject of smart rural tourism in adversity of the COVID-19 and 6 semi-structured interviews, the importance of technology is underscored in transforming rural tourism to smart rural tourist destinations. The respondents in the interview section were chosen based on their direct involvement in the presented examples and geographical location, i.e. France, Slovenia and Spain, where presented research examples were developed, concretely within European programmes, i.e. Interreg, Horizon and Rural Development Programme (RDP). Interviews were taking place between 2022 and 2023 in person, email or via Zoom. This two-phased study demonstrates that technology is important in transforming rural tourism to smart tourist destinations and that it ushers new approaches that seem particularly useful in applying to rural areas, creating a rural digital innovation ecosystem, which acts as s heuristic rural tourist model that fosters new types of tourism, i.e. smart rural tourism.
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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