With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

The present study aimed to delineate subsurface features and identify prospective metallic mineral deposits in the Adıyaman-Besni area, situated within the Southeastern Anatolian Thrust Belt of Turkey. This region, characterized by ophiolitic mélanges and volcanic massive sulfide (VMS) deposits in its geological framework, possesses significant mineralization potential, encompassing copper, lead, and various other sulfide minerals. Utilizing the combined methodologies of Induced Polarization (IP) and Electrical Resistivity Tomography (ERT), a comprehensive electrical mapping of the subsurface structures was conducted, revealing that mineralized zones had low resistivity and high chargeability. The findings indicate that the combined use of IP and ERT techniques yields excellent precision in accurately delineating the features of sulfide mineralization and the peripheries of mineral deposits. This study offers fundamental data for the economic assessment of prospective mineral deposits in the Adıyaman-Besni region and underscores the benefits of IP and ERT techniques in subsurface mapping and mineralization delineation investigations. The mineralized zone has low resistivity (< 50 ohm-m) and strong chargeability (> 30 ms), according to geophysical tests. It also offers a methodological framework for subsequent mineral exploration research in analogous geological formations.

This study examines the adoption and usability of lifestyle (LS) apps, considering demographic factors like age and education that influence adoption decisions. The study employed a mixed-methods design, combining an experiment (spanning 14 weeks of app use) with semi-structured interviews and periodic measurements. The researchers employed the Mobile Application Usability Questionnaire (MAUQ) to identify pivotal aspects of standalone app usability, interface satisfaction, and usefulness at various stages of use, with a particular emphasis on the experiences of Hungarian students (n = 36). The results demonstrate that health-related factors have a significant impact on students’ behavior and evaluation of lifestyle apps over the 14-week period. Overall, the analyzed LS apps demonstrated positive outcomes in terms of supporting subject health and significantly improving the perceived health state. The findings highlight both practical and theoretical contributions to the field of mobile health applications, suggesting avenues for further research to either confirm or challenge existing theories.

This review provides an overview of the importance of nanoparticles in various fields of science, their classification, synthesis, reinforcements, and applications in numerous areas of interest. Normally nanoparticles are particles having a size of 100 nm or less that would be included in the larger category of nanoparticles. Generally, these materials are either 0-D, 1-D, 2-D, or 3-D. They are classified into groups based on their composition like being organic and inorganic, shapes, and sizes. These nanomaterials are synthesized with the help of top-down bottom and bottom-up methods. In case of plant-based synthesis i.e., the synthesis using plant extracts is non-toxic, making plants the best choice for producing nanoparticles. Several physicochemical characterization techniques are available such as ultraviolet spectrophotometry, Fourier transform infrared spectroscopy, the atomic force microscopy, the scanning electron microscopy, the vibrating specimen magnetometer, the superconducting complex optical device, the energy dispersive X-ray spectrometry, and X-ray photoelectron spectroscopy to investigate the nanomaterials. In the meanwhile, there are some challenges associated with the use of nanoparticles, which need to be addressed for the sustainable environment.

Manuscript type: Research paper. Research aims: This study aims to explore the determinants of voluntary IFRS application in listed firms in Vietnam. Design/methodology/approach: Analyzing data from 552 public companies listed on the Ho Chi Minh Stock Exchange and Ha Noi Stock Exchange during 2019–2022, this study employs a logistic model with robust analysis. Research findings: The findings indicate that voluntary IFRS application is positively associated with firm size, leverage, internationalization, corporate efficiency, state ownership, and foreign ownership. Particularly, internationalization has the most significant impact on voluntary IFRS application. Theoretical contribution/originality: These findings of this study align with positive accounting theory, which proposes how factors affect voluntary IFRS application. Practitioner/policy implications: Policymakers should consider these findings when developing or revising policies concerning voluntary IFRS application, particularly for state-owned and foreign-owned companies. Research limitation: This study spans from 2019 to 2022, during which economic and regulatory conditions may have fluctuated, potentially impacting the results. Moreover, the data on voluntary IFRS adoption were collected through surveys, which may be subject to respondent bias and dependent on participants’ understanding and willingness to provide accurate information.