This article examines how financial technology determines bank performance in different EU countries. The answer to that question would allow banks to choose their development policy. The paper focuses on the main and most popular bank services that are linked to financial technology. A SWOT analysis of FinTech is also presented to show the benefits and drawbacks of FinTech. FinTech-based services are very diverse and are provided by financial firms and banks alike. This paper looks at the financial technology provided by banks: internet usage (internet banking), number of ATMs, credit transfers in a country, percentage of the population in a country holding a debit or credit card and whether that population has received or made a digital payment. Using the multi-criteria assessment methods of CRITIC and EDAS, the authors analysed and compared the countries of the European Union and the financial technology used in them. As a result of the application of these methods, the EU countries under consideration were ranked in terms of the use of financial technology. Subsequently, three banks from different countries with different levels of the use of financial technology were selected for the study. For these banks, financial ratios of profitability were calculated to characterise their performance. Correlation and pairwise regression analyses between the banks’ profitability ratios and financial technology were used to assess the relationship and influence between these ratios. The main conclusion of the study focuses on the extent to which financial technology influences the performance of banks in the selected countries. It is likely that further research will try to take into account the size of the country’s population when analysing all financial technologies. Researchers also needed to find out what influence financial technologies have on the such financial indicators as operational efficiency (costs), financial stability, and capital adequacy.
This research investigates the impact of digital academic supervision (DAS) on teacher professionalism (TP), with a focus on the mediating role of personal learning networks (PLNs) and their implication for educational policy. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 276 teachers in prestigious secondary schools in East Java, Indonesia. The study uses a regression model design to explore direct and mediated effects between DAS, PLNs, and TP. Findings demonstrate that DAS directly impacts both PLNs (0.638) and TP (0.550), while PLNs also directly influence TP (0.293). Mediated analysis indicates that DAS enhances TP through PLNs (0.187). These results underscore the importance of digital tools in academic supervision, fostering collaboration, and promoting teacher professional development. The empirical evidence supports the effectiveness of DAS in enhancing teacher professionalism, suggesting significant implications for educational policy and practice in Indonesia in terms of regulatory framework, such as data privacy and security, standardization, training programs, and certification and accreditation.
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.
The wet saturated flue gas discharged by coal-fired utility boilers leads to a large amount of low-temperature waste heat loss. Inorganic ceramic membrane is acid-base resistant and has strong chemical stability. It is an ideal material for recovering low-temperature waste heat from flue gas. The experiment of waste heat recovery of flue gas was carried out with inorganic ceramic membrane as the core, and the characteristic parameters of low-temperature flue gas at the tail of the boiler were analyzed; taking 316 L stainless steel as the comparative object, the strengthening effect of inorganic ceramic film on improving heat recovery power and composite heat transfer coefficient was discussed. The results show that the waste heat recovery of flue gas is mainly the evaporation latent heat recovery of water, accounting for about 90%; circulating water is used as cooling medium, and the waste heat recovery capacity of flue gas is stronger; compared with circulating water, when air is used as the cooling medium, the effect of inorganic ceramic membrane flue gas waste heat recovery is more significant, and the enhancement coefficient is as high as 9; increasing the flue gas flow is helpful to improve the heat recovery power and composite heat transfer coefficient; at the same time, inorganic ceramic membrane can also recover condensate with high water quality. The results of this paper can provide a reference for the application of inorganic ceramic membrane in flue gas waste heat recovery.
Background: In an increasingly globalized world, public health is a challenge in the future of health systems. Nursing is a fundamental profession in health systems and the purpose of the study is to quantify the scientific production in global public health carried out by nursing to demonstrate its competence, capacity and specialization in this subject. Methods: A bibliometric study was carried out to understand the scientific production of public health nursing in WoS. A total of 17,545 documents were analyzed using Bibliometrix software in version 4.0.5. Results: A notable increase in production is observed over time, a sign of specialization and capacity. The theme focuses on three stages: hygiene and sanitation, infectious diseases and quality, prevention and non-communicable diseases coinciding with the real social needs of each moment. Most of the production is in English and produced by countries with developed economies. Nursing is aligned with current public health needs. Conclusions: Bibliometrics is a good method to quantify scientific production. The results show extensive scientific production in public health nursing, which translates into extensive knowledge of public health by nursing. There is a growth in production in accordance with time as well as an adaptation to the most current themes in accordance with population needs. Public health is an area of concern to countries and nursing can actively participate in studies, planning and leadership of health systems. Public health nursing should not be considered relegated to medicine but independent and of crucial importance to the “Onehealth” concept. Public, private and educational administrations must promote and support nursing research in public health, and it is not advisable to reduce the teaching load of global public health in nursing studies, in favor of the family and community environment.
This study examines how Artificial Intelligence (AI) enhances Sharia compliance within Islamic Financial Institutions (IFIs) by improving operational efficiency, ensuring transparency, and addressing ethical and technical challenges. A quantitative survey across five Saudi regions resulted in 450 validated responses, analyzed using descriptive statistics, ANOVA, and regression models. The findings reveal that while AI significantly enhances transparency and compliance processes, its impact on operational efficiency is limited. Key barriers include high implementation costs, insufficient structured Sharia datasets, and integration complexities. Regional and professional differences further underscore the need for tailored adoption strategies. It introduces a novel framework integrating ethical governance, Sharia compliance, and operational scalability, addressing critical gaps in the literature. It offers actionable recommendations for AI adoption in Islamic finance and contributes to the global discourse on ethical AI practices. However, the Saudi-specific focus highlights regional dynamics that may limit broader applicability. Future research could extend these findings through cross-regional comparisons to validate and refine the proposed framework. By fostering transparency and ethical governance, AI integration aligns Islamic finance with socio-economic goals, enhancing stakeholder trust and financial inclusivity. The study emphasizes the need for targeted AI training, the development of structured Sharia datasets, and scalable solutions to overcome adoption challenges.
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