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 study evaluated the performance of several machine learning classifiers—Decision Tree, Random Forest, Logistic Regression, Gradient Boosting, SVM, KNN, and Naive Bayes—for adaptability classification in online and onsite learning environments. Decision Tree and Random Forest models achieved the highest accuracy of 0.833, with balanced precision, recall, and F1-scores, indicating strong, overall performance. In contrast, Naive Bayes, while having the lowest accuracy (0.625), exhibited high recall, making it potentially useful for identifying adaptable students despite lower precision. SHAP (SHapley Additive exPlanations) analysis further identified the most influential features on adaptability classification. IT Resources at the University emerged as the primary factor affecting adaptability, followed by Digital Tools Exposure and Class Scheduling Flexibility. Additionally, Psychological Readiness for Change and Technical Support Availability were impactful, underscoring their importance in engaging students in online learning. These findings illustrate the significance of IT infrastructure and flexible scheduling in fostering adaptability, with implications for enhancing online learning experiences.
This study aims to explain the design of policy strengthening in forest and land fire disaster mitigation governance, through the integration of ecotourism development in Siak Regency. Based on the research topic, this study employs a qualitative approach to describe governance conditions and the design of policy strengthening in ecotourism-based disaster mitigation governance. Data analysis is performed using Nvivo 12 Plus software. The results of this study indicate that forest and land fire disaster mitigation governance based on ecotourism development still has shortcomings that need to be addressed in the principles of conservation, economy, and community involvement. Then, the design of a policy to strengthen ecotourism-based disaster mitigation governance includes three crucial policy recommendations, namely: the need for special regulations related to forest and land fire disaster mitigation prevention based on the integration of ecotourism principle development, the need for a balance of roles between actors in determining and implementing ecotourism-based disaster mitigation policies, and the need for effective and efficient implementation of ecotourism-based disaster mitigation policies through increasing the involvement of strategic actors. Substantially, the handling of forest and land fire disasters in Siak Regency can be combined with ecotourism activities, especially in tourist village areas, by developing policies to strengthen the utilization of village-owned disaster mitigation facilities such as reservoirs, lakes, or ponds that are converted into water supplies during the dry season for forest and land fire disaster prevention activities and local economy-based tourist destinations. Our findings are a strategic effort to raise awareness among actors and highlight the need for policy-strengthening design in ecotourism-based disaster mitigation. These findings can also contribute to the literature that will be useful for all stakeholders in developing future long-term disaster mitigation governance policies. This study relies heavily on information from key informants, who represent only the perspectives and expertise of the stakeholders encountered. However, it still refers to important elements based on the informants’ knowledge capabilities in the disaster and tourism sectors. Therefore, we propose to conduct future studies on a comprehensive analysis of sustainable ecotourism-based disaster mitigation governance to promote and accelerate the idea of disaster and tourism in the future.
The Nigerian Civil Service faces ongoing challenges in optimizing employee commitment, which is fundamental for efficient service delivery and societal progress. Hence, this paper focuses on the mediating effect of job satisfaction on talent engagement and employee commitment in the Nigerian Civil Service. The study adopted a quantitative approach, which allowed for a survey design to be adopted. A sample of 198 middle- and lower-level managers in the civil service was used. Questionnaires were used for data collection, and SmartPls 3.9 was used for data analysis. The result showed that talent engagement significantly predicts employee commitment and that job satisfaction is a good mediator in the relationship between talent engagement and employee commitment in the Nigerian Civil Service. The findings suggest that creating an engaged workforce through talent engagement can have a positive influence on employee commitment within the public sector, which can result in improved public services and contribute to overall societal development.
HRIS is a crucial tool for HR departments as it provides a digital platform for managing and automating various HR functions. HRIS is a comprehensive solution that integrates HRM functions with IT, enhancing the daily operations of HR professionals. In today’s knowledge-based economy, business success relies heavily on the performance of its human resources, which are essential in a rapidly changing global environment. Businesses continually strive to stay ahead of the curve in the ever-evolving technology landscape to thrive in the market. Some scholars have highlighted the negative impact of Human Resource Information Systems, primarily focusing on the invasion of privacy as the main disadvantage. The study indicates that implementing a Human Resource Information System (HRIS) enhances business performance in the tourism and hospitality industry of the Maldives. It highlights that user satisfaction and ease of use are positively influenced by these systems. The research surveyed 211 professionals and managers from the Maldives tourism and hospitality sector using a Likert Scale questionnaire to assess the impact of the HRIS on business performance. The study used SPSS 22.0 to analyze the impact of the Human Resource Information System (HRIS) on the dependent variable. The findings indicate that managerial personnel and human resource specialists in organisations find a user-friendly and satisfying HRIS motivating and beneficial for enhancing their performance. Organisations implement the HRIS to achieve their goals, identify system shortcomings, and develop strategies to improve business performance in the Maldives’ tourism and hospitality sector.
This paper aims to explore how to build a sustainable peace and development model for China’s peacekeeping efforts through the application of data-driven methods from UN Global Pulse. UN Global Pulse is a United Nations agency dedicated to using big data and artificial intelligence technologies to address global challenges. In this paper, we will introduce the working principles of UN Global Pulse and its application in the fields of peacekeeping and development. Then, we will discuss the current situation of China’s participation in peacekeeping operations and how data-driven methods can help China play a greater role in peacekeeping tasks. Finally, we will propose a sustainable peace and development model that combines data-driven methods with the advantages of China’s peacekeeping efforts to achieve long-term peace and development goals.
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