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.

This paper explores the integration of Large Language Models (LLMs) and Software-Defined Resources (SDR) as innovative tools for enhancing cloud computing education in university curricula. The study emphasizes the importance of practical knowledge in cloud technologies such as Infrastructure as a Service (IaaS), Platform as a Service (PaaS), Software as a Service (SaaS), DevOps, and cloud-native environments. It introduces Lean principles to optimize the teaching framework, promoting efficiency and effectiveness in learning. By examining a comprehensive educational reform project, the research demonstrates that incorporating SDR and LLMs can significantly enhance student engagement and learning outcomes, while also providing essential hands-on skills required in today’s dynamic cloud computing landscape. A key innovation of this study is the development and application of the Entropy-Based Diversity Efficiency Analysis (EDEA) framework, a novel method to measure and optimize the diversity and efficiency of educational content. The EDEA analysis yielded surprising results, showing that applying SDR (i.e., using cloud technologies) and LLMs can each improve a course’s Diversity Efficiency Index (DEI) by approximately one-fifth. The integrated approach presented in this paper provides a structured tool for continuous improvement in education and demonstrates the potential for modernizing educational strategies to better align with the evolving needs of the cloud computing industry.

This paper aims to show the crisis of contemporary criminal systems, however legislative excess of stipulating the penalty of imprisonment, as a penalty depriving freedom, while sometimes stipulating the penalty of imprisonment is mandatory, rather combining it with other penalties, and more than that, depriving the judge of his discretionary power in determining the punishment, this threatens the theory of individualized punishment in a fatal way, so as a result, prisons are overcrowded with inmates, which places a heavy burden on the state from an economic perspective that exhausts and drains its budget, while there is also a social cost of the prison sentence, paid by the prisoner’s family and close circle, moreover the greatest cost is the failure of the penal system to perform its role towards the prisoner by reforming and rehabilitating, therefore, this paper focuses on presenting the causes of the problem and its negative repercussions, trying to find some solutions, by presenting alternatives to the prison sentence, while expanding the view to include some criminal systems, such as the Islamic criminal system and its decision on the penalty of exile.

The purpose of this study is to address the issue of low local participation in ecotourism management in Indonesia, specifically at the Malela Waterfall ecotourism site in Cicadas Village, Rongga District, West Bandung Regency, West Java, Indonesia. The research method is action research, which includes observation data gathering, in-depth interviews, and Focus Group Discussions. The findings of the study show that by carrying out the process of developing social infrastructure, namely development that prioritizes strengthening human resources in carrying out social service functions in ecotourism activities such as skill training of residents in the field of ecotourism, massive ecotourism outreach, and strengthening social communities—Non-Governmental Organizations (NGOs) and youth organizations as ecotourism actors. This type of development serves to raise awareness and participation among local inhabitants in Malela Waterfall ecotourism in West Bandung Regency. This promotes harmony and mutually beneficial partnerships among all Malela Waterfall ecotourism stakeholders. Furthermore, increasing community participation benefits the well-being of residents in the tourist region.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.