This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.
This paper explores the path to solving India’s economic problems from a Social Keynesian Economics perspective, analyzing the history, current status and prospects of India’s economic development. India should formulate targeted social policies according to the stage of economic development and needs. Improve the institutional mechanism to stimulate the internal dynamics and innovative vitality of the main business entities. India can improve its economic structure and enhance the balance and sustainability of economic growth by accelerating the implementation of the “Make in India” program, strengthening infrastructure construction, supporting agricultural and rural development, and implementing education and health care reforms. Developing consumer credit and increasing consumer demand were also effective means of enhancing economic growth, but further transformation and innovation in the manufacturing sector needed to be promoted.
Infectious diseases often occur, especially as diseases such as COVID-19 have claimed many lives in the years between 2019–2021. That’s why it’s called COVID-19, considering that this infectious disease outbreak started in 2019, and its consequences and effects are devastating. Like other countries’ governments, the Indonesian government always announces the latest data on this infectious disease, such as death rates and recoveries. Infectious diseases are transmitted directly through disease carriers to humans through infections such as fungi, bacteria, viruses and parasites. In this research, we offer a contagious illness monitoring application to help the public and government know the zone’s status so that people are more alert when travelling between regions. This application was created based on Web Application Programming Interface (API) data and configured on the Google Map API to determine a person’s or user’s coordinates in a particular zone. We made it using the prototype method to help users understand this application well. This research is part of the Automatic Identification System (AIS) research, where the use of mobile technology is an example of implementation options that can be made to implement this system.
Since the 20th National Congress, with the emphasis on innovation and entrepreneurship on country, innovation and entrepreneurship education has become an important part of talent training in universities. The constructivist learning concept advocates that students' learning should respect their own meaning construction, and social mutual assistance and situational construction to acquire knowledge. Based on the current issue of students' innovation and entrepreneurship, this article takes the constructivist learning perspective as a guide to explore strategies to enhance their innovation and entrepreneurship abilities, and is committed to promoting the improvement of their abilities.
As a group of college students who are about to enter social life and have a certain impact on socio-economic and technological development, their concepts and qualities will have a significant impact on social development. Therefore, in a complex and ever-changing social environment, schools should pay attention to educating college students in aspects such as their values, high moral literacy, and political awareness. Schools can take ideological and political education as the foundation, comprehensively educate students through the construction of a good academic atmosphere, and cultivate them into application-oriented high-quality talents. Based on this, this article mainly studies the construction methods of college students' academic style from the perspective of ideological and political education in the new era.
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