This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

Background: Simulation-based medical education is a complex learning methodology in different fields. Exposing children to this teaching method is uncommon as it is designed for adult learning. This study aimed to develop and implement simulation-based education in first aid training of children and investigate the emotions of children in post-simulation scenarios that replicate emergency situations. Methods: This was a phenomenological qualitative research study. The participants attended the modified “Little Doctor” course that aims to train children in first aid and, subsequently, completed simulation scenarios. The children attended focus groups and were asked about their experiences of the course and how they felt during the simulation scenarios. Results: 12 children (Age 8–11 years old) attended the course, and 10 completed the simulation scenarios and focus groups. The major theme derived from was the simulation experience’s effect, which was divided into two subthemes: the emotion caused by—and the behavioral response to—the simulation. The analysis revealed shock and surprise toward the environment of the simulation event and the victim. The behaviors expressed during the simulation scenarios ranged from skill application and empathy to recall and teamwork. Conclusions: Simulation scenarios were successfully implemented during the first-aid training course. Although participants reported mixed feelings regarding the experience, they expressed confidence in their ability to perform real-life skills.

This study analyzes the role of innovation in the development of smart cities in Latin America. It focuses on how emerging technologies and sustainable strategies are being integrated into urban planning and urban development. In this sense, this study seeks to contribute to the smart city literature by answering the following research questions: (i) To what extent smart city innovative initiatives have been addressed in Latin America? and (ii) To what extent scholars have addressed sustainable innovation strategies in the smart city literature? To this end, this is the first comprehensive bibliometric analysis of smart city research in Latin America, with a structured and systematized review of the available literature. This methodological approach allows cluster visualization and detailed analysis of inter-node relationships using the VOSViewer software. The research comprises 4 stages: (a) search criteria; (b) selection of documents; (c) software and data extraction; and (d) analysis of results and trends. Results indicate that studies on the Latin America region began to develop in 2012, with Brazil as a leader in this field and the tourism sector as the most relevant. Nevertheless, strong international collaboration was identified in co-authoring studies, underscoring a cooperative approach to solving common urban problems. The most active research area is technological innovation and sustainability, with focus on solutions for urban mobility, quality of life and smart governance. Finally, this work underlines the need to continue exploring the integration of technology in urban development, suggesting an agenda to guide future research to evaluate the sustainability and long-term impacts of smart city initiatives in Latin America. From the policy perspective, smart city initiatives need to be human-centered to boost smart solutions adoption and to guarantee long term local impacts.

The impact of the coronavirus outbreak was seen all over the world in all sectors. In the case of Bangladesh, it was not free of threats. Like all other sectors, the economic, social, and educational sectors were under serious threat. This study examined the effects of COVID-19 on the lives of Bangladeshi students, with a particular focus on their idealized portrayals of plans, daily routines, social interactions, and mental well-being. This research also investigated the influence of COVID-19 on education, social life, and other sectors and how the government was dealing with this unprecedented situation and these elevation challenges. A mixed-methods approach was adopted for this research. A total of 90 students from Bangladeshi higher educational institutions were taken as a sample size using the random sampling method. SPSS software was used for data analysis. The study’s quantitative results showed that Bangladeshi students faced challenges related to teaching, learning, and social distancing during the COVID-19 pandemic. Additionally, the study revealed that the pandemic adversely affected higher education in Bangladesh. Rebels and concerned citizens from all parts of the state must work together to move forward. COVID-19 has had a natural effect on education and almost every other field. The need for social distancing has pushed the education system to change because of social distancing. Many educational institutions worldwide have shuttered their campuses and relocated their teaching and learning online.

This paper models 54,559 Chinese news items about education industry and scientific industry by machine learning during the COVID-19 epidemic to build China’s increased scientific research policy (ISRP) index. The result of interrupted time series analysis indicates that, the ISRP has an emphatic positive causality on the education industry advancement and promotes the development of the education industry. The ISRP also has a remarkable positive causality on the development of the scientific industry. Moreover, the result of causal network indicates that, a virtuous circle within the ISRP, the education industry and the scientific industry has been formed, which has promoted the sustainable development of the education chain.

Urban mobility in Grand Lomé is affected by several negative externalities, including road congestion, insecurity and environmental pollution. Traffic jams cause considerable economic losses, estimated at more than 13,000 CFA francs per month for some public officials, and represent a financial drain of several million CFA francs per day on the Togolese economy. These challenges are accentuated by rapid urbanization and a dizzying increase in the number of vehicles, especially motorcycle taxis. These factors not only cause economic losses, but also to the deterioration of the quality of life of the inhabitants. On average, motorists lose up to 49.5 min per day in traffic jams, with fuel and time costs estimated at hundreds of thousands of CFA francs per year for each user of the main boulevards. Through an in-depth analysis of the impacts of these negative externalities on mobility and sustainable development, this study reveals that traffic congestion, combined with the lack of road infrastructure, generates considerable economic and environmental costs. These traffic jams also worsen air pollution, making the transport sector responsible for 80% of greenhouse gas emissions. These proposed solutions include: 1) The modernization of road infrastructure, culminating in the construction of new lanes entirely dedicated to public and non-motorized transport. 2) The regulation of motorcycle taxis, inspired by regional examples, to improve safety and efficiency. 3) The introduction of rapid transit systems, such as Bus Rapid Transit (BRT), to make travel more fluid. 4) The implementation of strict environmental standards and regular technical controls to reduce greenhouse gas emissions. These proposals aim to reduce social and economic costs, while promoting sustainable mobility and a better quality of life for residents.