With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

This study examines the impact of Human Resource Management (HRM) practices, specifically Compensation, Job Design, and Training, on employee outcomes, including Engagement, Efficiency, Customer Satisfaction, and Innovation within an organizational framework. Employing a quantitative research methodology, the study utilizes a cross-sectional survey design to collect data from employees within a public service organization, analyzing the relationships through structural equation modelling. Findings reveal significant positive relationships between HRM practices and employee performance metrics, highlighting the pivotal role of Employee Engagement as a mediator in enhancing organizational effectiveness. Specifically, Compensation and Job Design significantly influence Employee Engagement and Efficiency, while training is crucial for driving Innovation and Customer Satisfaction. The practical implications of this research underscore the necessity for organizations to adopt integrated and strategic HRM frameworks that foster employee engagement to drive performance outcomes. These insights are vital for HR practitioners and organizational leaders aiming to enhance workforce productivity and innovation. In conclusion, the study contributes valuable perspectives to the HRM literature, advocating for holistic HRM practices that optimize employee well-being and ensure organizational competitiveness. Future research is encouraged to explore these dynamics across various sectors and cultural contexts to validate the generalizability of the findings.

This is a review of empirical studies with the objective of analyzing the theoretical-practical discussions that have been raised internationally to deepen the understanding of the access of rural youth to higher education as an object of study. For this purpose, a narrative review was designed, considering scientific articles published in three different languages and concerning studies conducted in 21 different countries in all regions of the world. The results reveal three discussions: a) the strong interest that higher education has regained in the life expectations of rural young people and their families, especially as a means of social advancement; b) the inequalities that most affect the access of rural youth to higher education are the lack of academic offerings in rural areas and the discontinuities that occur around rural socio-cultural capital; c) since the inequalities experienced by rural youth are diverse, actions to promote greater democratization cannot be limited to implementing systems of grants and scholarships. It is concluded that the major project consists of creating a differentiated higher education model that, in terms of location, academic offerings, recognition of knowledge, and articulation with the environment, allows rural youth to experience their professional training not as an inevitable process of acculturation, but as a continuation of their socio-cultural capital and their territorial yearnings.

Purpose—In the business sector, reliable and timely data are crucial for business management to formulate a company’s strategy and enhance supply chain efficiency. The main goal of this study is to examine how strong brand strength affects shareholder value with a new Supplier Relationship Management System (SRMS) and to find the specific system qualities that are linked to SRMS adoption. This leads to higher brand strength and stronger shareholder value. Design/Methodology/Approach—This study employed a cross-sectional design with an explanatory survey as a deductive technique to form hypotheses. The primary method of data collection used a drop-off questionnaire that was self-administered to the UAE-based healthcare suppliers. Of the 787 questionnaires sent to the healthcare suppliers, 602 were usable, yielding a response rate of 76.5%. To analyze the data gathered, the study used Partial Least Squares Structural Equation modelling (PLS-SEM) and artificial neural network (ANN) techniques. Findings—The study’s data proved that SRMS adoption and brand strength positively affected and improved healthcare suppliers’ shareholder value. Additionally, it demonstrates that user satisfaction is the most significant predictor of SRMS adoption, while the results show that the mediating role of brand strength is the most significant predictor of shareholder value. The results demonstrated that internally derived constructs were better explained by the ANN technique than by the PLS-SEM approach. Originality/Value—This study demonstrates its practical value by offering decision-makers in the healthcare supplier industry a reference on what to avoid and what elements to take into account when creating plans and implementing strategies and policies.