A significant percentage of any nation’s economy comes from the building industry, and its performance can impact overall economic growth and development. This paper aims to identify the similarities and differences between the construction sector (CS) of developed and developing economies in terms of size, growth, and contribution to the Gross domestic product (GDP) to understand the similarities and variances in the CS dynamics, trends, and challenges, and to inform policy decisions and investments through the literature review. The study also explores the factors that affect the CS’s performance in both types of economies, such as government policies, market conditions, and technological advancements. This paper concludes that the CS in developed economies is more established and technologically advanced, but there is still significant room for growth in developing economies. Moreover, a framework is proposed that could assist developing nations in opting for the construction economy. Further, the review emphasizes the significance of government policies and investments in infrastructure development to stimulate the CS’s growth and support overall economic development. The results of the study will assist in enhancing understanding of the CS’s potential in both developed and developing economies and support decision-making for policymakers, industry practitioners, and academicians.
Adequate sanitation is crucial for human health and well-being, yet billions worldwide lack access to basic facilities. This comprehensive review examines the emerging field of intelligent sanitation systems, which leverage Internet of Things (IoT) and advanced Artificial Intelligence (AI) technologies to address global sanitation challenges. The existing intelligent sanitation systems and applications is still in their early stages, marked by inconsistencies and gaps. The paper consolidates fragmented research from both academic and industrial perspectives based on PRISMA protocol, exploring the historical development, current state, and future potential of intelligent sanitation solutions. The assessment of existing intelligent sanitation systems focuses on system detection, health monitoring, and AI enhancement. The paper examines how IoT-enabled data collection and AI-driven analytics can optimize sanitation facility performance, predict system failures, detect health risks, and inform decision-making for sanitation improvements. By synthesizing existing research, identifying knowledge gaps, and discussing opportunities and challenges, this review provides valuable insights for practitioners, academics, engineers, policymakers, and other stakeholders. It offers a foundation for understanding how advanced IoT and AI techniques can enhance the efficiency, sustainability, and safety of the sanitation industry.
This research aims to investigate the impact of knowledge-based human resource management (KBHRM) practices on organizational performance through the mediating role of quality and quantity of knowledge worker productivity (QQKWP). The data were collected from 325 employees working in different private universities of Pakistan by using convenience and purposive sampling techniques. The quantitative research technique was used to perform analysis on WarpPLS software. The result revealed that only knowledge-based recruiting practices have a positive and significant direct effect on organizational performance. While knowledge-based performance appraisal practices, training and development practices and compensation practices all were insignificant in this regard. However, through mediator QQKWP, the knowledge-based recruiting practices (KBRP), knowledge-based training and development (KBTD), and knowledge-based compensation practices (KBCP) all were positively and significantly influencing organizational performance but only knowledge-based performance appraisal (KBPA) was insignificant in this mediating relationship. Lastly, the current study provides useful insights into the knowledge management (KM) literature in the context of private higher educational institutes of developing countries like Pakistan. The future studies should consider the impact of KBHRM practices on knowledge workers’ productivity and firms’ performances in the context of public universities.
The use of artificial intelligence (AI) is related to the dynamic development of digital skills. This article focuses on the impact of AI on the work of non-profit organizations that aim to help those around them. Based on 10 semi-structured interviews, it is presented here how it is possible to work with AI and in which areas it can be used—in social marketing, project management, routine bureaucracy. At the same time, workers and volunteers need to be educated in critical and logical thinking more than ever before. These days, AI is becoming more and more present in almost all the activities, bringing several benefits to those making use of it. On the one hand, by using AI in the day-to-day activities, the entities are able to substantially decrease their costs and have the advantage of being able to have, in most cases, a better and faster job done. On the other hand, those individuals that are more creative and more innovative in their line of work should not feel threatened by those situations in which organizations decide to use more AI technologies rather than human beings for the routine activities, since they will get the opportunity to perform tasks that truly require their intellectual capital and decision making abilities.
Interest in the impact of environmental innovations on firms’ financial performance has surged over the past two decades, but studies show inconsistent results. This paper addresses these divergences by analyzing 74 studies from 1996 to 2022, encompassing 4,390,754 firm-year observations. We developed a probability-based meta-analysis approach to synthesize existing knowledge and found a generally positive impact of environmental innovations on financial performance, with a probability range of 0.85 to 0.97. Manufacturing firms benefit more from environmental innovations than firms in other industries, and survey-based studies report a more favorable relationship than those using secondary data. This study contributes to existing knowledge by providing a comprehensive aggregation of data, supporting the resource-based view (RBV) and the Porter hypothesis. The findings suggest significant policy implications, highlighting the need for tailored incentives and information-sharing mechanisms, and underscore the importance of diverse data sources in research to ensure robust results.
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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