This study examines the rapid convergence of the tourism industry with other sectors, driven by the expanding experience economy. A conceptual model was introduced encompassing industry convergence patterns, paths, and effects to assess this convergence’s effectiveness. Using a survey of 392 tourists in Macau, these findings reveal that the tourism industry convergence path and mode positively influence the convergence effect, thereby shaping tourists’ perceived value. Moreover, this study identifies that convergence mode and effect mediate the relationship between the tourism industry convergence path and perceived value. This study validates the efficacy of industrial convergence paths and models in fostering regional industry convergence within the tourism sector. Additionally, it contributes a theoretical framework for evaluating industry convergence effects at a micro level, enhancing both the theoretical understanding and practical applications of Macao’s tourism industry and industrial convergence theory.
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.
Introduction: Citizen insecurity is a complex, multidimensional and multi-causal social problem, defined as the spaces where people feel insecure mainly due to organized crime in all nations that suffer from it. Objective: To analyzes the sociodemographic factors associated with public insecurity in a Peruvian population. Methodology: The research employed a non-experimental, quantitative design with a descriptive and cross-sectional approach. A total of 11,116, citizens participated, ranging from 18 to 85 years old (young adults, adults, and the elderly), of both sexes, and with any occupation, education level, and marital status. The study employed purposive non-probability sampling to select the participants. Results: More than 50% of the population feels unsafe, in public and private spaces. All analyzed sociodemographic variables (p < 0.05), showing distinctions in the perception of citizen insecurity based on age, gender, marital status, occupation, area of residence, and education level. It was determined that young, single students, who had not experienced a criminal event and reside in urban areas, regardless of gender, perceive a greater sense of insecurity. Contribution: The study is relevant due to the generality of the results in a significant sample, demonstrating that the study contributes to understanding how various elements of the socioeconomic and demographic context can influence the way in which individuals perceive insecurity in their communities, likewise, the perception of citizen insecurity directly affects the general well-being and quality of life of residents, influencing their behaviors and attitudes towards coexistence and public policies; which will help implement more effective actions in the sector to reduce crime rates.
Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.
Biomass production (BIO) and its anomalies were modeled using MODIS satellite images and gridded weather data to test an environmental monitoring system in the biomes Atlantic Forest (AF) and Caatinga (CT) within SEALBA, an agricultural growing region bordered by the states of Sergipe (SE), Alagoas (AL), and Bahia (BA), Northeast Brazil. Spatial and temporal variations on BIO between these biomes were strongly identified, with the annual long-term averages (2007–2023) for AF and CT of 78 ± 22 and 58 ± 17 kg ha−1 d−1, respectively. BIO anomalies were detected through its standardized indexes—STD (BIOSTD), comparing the results for the years from 2020 to 2023 with the long-term rates from 2007 to each of these years. The highest negative BIOSTD values were in 2023, but concentrated in CT, indicating periods with the lowest vegetation growth, regarding the long-term conditions from 2007 to 2023. The largest positive BIOSTD values were for the AF biome in 2022, evidencing the highest vegetative vigor in comparison with the long-term period 2007–2022. The proposed BIO monitoring system is important for environmental policies as they picture suitable periods and places for agricultural and forestry explorations, allowing sustainable managements under climate and land-use changes conditions, with possibilities for replication of the methods in other environmental conditions.
Recently, there has been a burgeoning fascination with the influence of urban green spaces (UGS) on physical activity (PA) and health. This interest has been accompanied by a mounting body of evidence that establishes a connection between UGS and residents’ PA levels. Numerous studies have been conducted to investigate the significance of UGS and have generally agreed on their connection with health. However, there is still considerable variation in viewpoints regarding the intermediate factors contributing to this association. The primary objective of this study was to investigate the potential correlation between different qualitative factors of UGS and PA. The study involved the collection of data from four parks located in Edinburgh. Four trained observers utilised the Environmental Assessment of Public Recreational Spaces (EARPS Mini) tool to code various environmental characteristics. Additionally, the Method for Observing Physical Activity and Wellbeing (MOHAWk) observation tool was employed to code instances of on-site incivility and the characteristics and behaviours of residents engaging in UGS activities. The results of this study show that the facilities and environment, area and socioeconomic status (SES) of UGS positively affect the type of PA and the level of PA, as well as influence residents’ attentiveness to the environment and their interactions with each other. Demographics such as gender and age group are also significantly related to the level and type of PA. Significant differences in the level and type of PA, and race only differed significantly in the choice of activity type. These results suggest that the quality of the UGS environment affects the level, type, and status of PA among residents and that resident characteristics also have an impact. Future research suggests increasing data collection related to PA frequency and PA duration and considering longitudinal observations over time for refinement.
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