Digital Instruments Research Articles

The Challenges of Digital Economy Taxation in the EU Public Administration

Currently, the world, as well as the European Union, has been challenged by digital transformation. In the present time, digitalization has become the defining characteristic of modern society, slightly influencing several aspects of society, specifically by developing new economic platforms and transforming in trade patterns. The European Green Deal and Digital Transformation strategy represents the critical feature in shaping our modern world by integrating digital technologies and employing their potential, the European Union public administration faces the challenges of effectively implementing digital economy taxation instruments that enhance economic growth and sustainable development. To address the challenges, the European Union adopted a new strategy to ensure transparent and fair taxation. On March 21, 2018, the European Commission proposed new rules to ensure digital activities are taxed in a fair and growth-friendly in the European Union. The study aims to review the new European Union regulations related to digital activities and consolidate academic evidence regarding tax challenges initiated by digitalization. The study's determination to present a new perspective on these issues is intended to address the challenges of new tax policy and how the European Union will achieve green and digital transformation goals by encouraging a transition to fair and greener industries, as the digital economy has brought many new opportunities and benefits to citizens and companies. However, public service still questions adapting and certifying fair competition in this century. The European Union is playing an important role in this ongoing process and policy implementation. To promote good tax governance and cooperation within the European Union and globally. It will be beneficial to the European Union to contribute to economic development in the new digital era, together with ensuring fair competition and new cooperation.

Transformasi Informasi pada Literasi Digital di Desa Dengan ISO 29995:2021

The development of technology and information has changed how people communicate today, leading to the digital concept. The use of digital concepts must begin with an assessment of digital literacy through valid measuring tools. This research aims to make ISO 29995:2021 the basis for making valid measuring instruments for digital literacy, especially in the village context. The research method in this study used PRISMA (Preferred Reporting Items for Systematic Review and Meta-analyses) by screening 988 articles based on inclusion and exclusion criteria, resulting in 8 articles that were further analyzed. The results show no valid digital literacy instrument was used in the village context. ISO 29995:2021 can be recommended as one of the cornerstones in creating valid instruments.

Цифровий маркетинг та дизайн вражень у роздрібній торгівлі

The rapid spread of digital technologies, changes in consumer behavior, and the growth in the number of online users have led to changes in the business models of retail enterprises. Among them, the most common are: online store, electronic bulletin board, electronic market­place, price aggregator. These business models involve the use of digital marketing methods and instruments. At the same time, taking into account the principle of omnichannel in digital marketing, it is important to ensure that consumers can make purchases in physical stores. Such additional opportunities will allow forming positive impressions of consumers. The aim of the article is to justify digital methods and instruments in creating consumer impressions. When conducting the research, general scientific methods of analysis and synthesis, system-structural analysis, comparison, systematic, logical generalization were used. The article proposes to apply the concept of impression design, which allows you to align the goals and instruments of digital marketing with interaction points on the consumer’s digital journey by areas of impression detection. This ensures the formation of a unique experience for each user based on positive impressions that are planned by the enterprise. For impression planning, it is important to form a list of interaction points based on the constructed CJM-map of the consumer’s path. Simultaneously with the methods and instruments of digital marketing of retail enterprises, it is recommended to use the latest approaches in planning consumer experiences, which includes the design of experiences. The design and delivery of planned experiences occurs at every interaction point in the consumer journey in the digital environment, both online and offline. Knowledge of the target audience and systematic work on identifying shortcomings and their elimination at each point of interaction will contribute to the formation of positive impressions, sustainable associations with the brand, improving the image and improving the user experience. This will help to achieve the goals of digital marketing and business as a whole.

Preparing students for the future: multidisciplinary perspectives on pedagogical activities and their spatial embeddedness

ABSTRACTTo implement educational transformations that prepare young people for the future society, it is valuable to deepen scientific understanding of socio-cultural, psychic, and physical aspects of learning environments. Towards that end, in this case study we examined educators’ and construction specialists’ perceptions of pedagogical activities and how design of physical learning environments intends to reciprocally support those activities in the context of constructing a new school building during the national renewal of general upper secondary schools in Finland. The study relied on multidisciplinary interviews (n = 22), observations and outcomes of participatory workshops, teachers’ free-form notes on benchmarking visits to recently occupied learning environments, and the operational requirements and goals that architects had prepared for the new building. Our analysis resulted in a framework comprising spatio-pedagogically interrelated themes of collaboration and community building, teaching and learning transversal competencies, supporting students’ wellbeing and inclusion, and digital instruments and technologies in support of teaching and learning. The results appear to indicate that pedagogical activities and their spatial embeddedness would have interrelations when constructing new learning environments that aim at collaborative knowledge creation, creative problem-solving, and teaching practices that build on the learners’ knowledge and active roles in learning.

Audience’s Perceived Expectancy and Authenticity of Classical Music Performance by Digital Musical Instrument Mobile Apps

Classical music is characterized by its standardized practices and established patterns of audience behavior. Recent advancements in digital musical instrument (DMI) and mobile technology may potentially offer a means by which the art form can further evolve. This paper presents a study that aims to examine the audience’s perception of classical music concerts performed by ensembles using DMI mobile apps and tablets. A mixed-methods approach was employed, including a questionnaire survey administered to audiences (N = 141) attending a classical music concert featuring repertoire performed by DMI mobile apps ensembles, as well as semi-structured interviews conducted with a subset of participants (n = 13). The survey results revealed significant, strong, and positive correlations between participants’ enjoyment of listening to classical music, frequency of attending classical music concerts, expectancy, and authenticity. The interviews addressed relevant issues, such as differences in ensemble and instrumental practices, timbral quality, and the capabilities of DMI mobile apps. While there were negative perceptions regarding expressive body movements, emotional expression, and interaction among performers, positive feedback regarding the use of DMI mobile apps affirmed the potential to introduce innovative pedagogical approaches in school music education, cultivate a younger audience base, and bring fresh ideas to this genre.

Object Oriented Design Systems for WebGIS Flood Risk Classification in Samarinda, Indonesia

Floods are a prevalent environmental concern that frequently impacts urban regions. In conjunction with the growth of urbanization, the expansion of urban areas frequently gives rise to issues related to flooding. Samarinda, the administrative center of East Kalimantan Province, is intrinsically linked to the problems of flooding and waterlogging. The occurrence of floods in this urban area is frequently observed during periods of heavy rainfall and elevated water discharge from the Mahakam River and its associated tributaries. The utilization of the Web Geographics Information System to present maps depicting areas susceptible to flooding serves as a digital instrument and informational resource for urban communities. This research aims to design and implement WebGIS software for the classification of flood-prone regions in Samarinda City, employing the Object-Oriented Design System (OODS) approach. The process of flood classification modeling involves the utilization of various factors, including rainfall data, road kinds, slope gradients, and land use types. The design of this WebGIS system incorporates OODS principles, utilizing the Unified Modeling Language (UML) methodology. This approach encompasses many UML techniques, including Use Case Diagrams, Class Diagrams, and Entity Relationship Diagrams. The outcome of this study resulted in the design and implementation of the WebGIS program, which serves the purpose of classifying flood-prone areas in Samarinda City. This result encompasses object designs and interfaces that visually represent flood zones on a map. The system validation test was conducted by comparing the classification results and historical flood data, with a result of 90%.

Assessment of cognition in Chinese older population from a digital game‐based mobile applet: an observational study

AbstractBackgroundA rapid and reliable digital instrument is needed to improve the efficiency of dementia screening. We developed a digital game‐based mobile applet, Game‐based Cognitive Assessment – 3‐minute Version (G3), and aimed to summarize the demographic characteristics and cognitive performance of the online users in a large‐scale Chinese population.MethodThe G3 instrument is self‐administered, and includes cognitive tasks designed as interesting games to automatically assess individuals’ performance on six cognitive domains, i.e., calculation, executive function, visual perception, abstraction, memory and attention. We used an observational design to review all participants who registered for G3 assessment between Feb 28, 2020, and Oct 31, 2022. We restricted our analysis to a population of middle aged and older adults aged 45 to 89, as the focus of our study population. We descriptively analyzed the demographics, global cognitive scores, and the six domain scores of G3 users stratified by sex, education and geographic location.ResultA total of 12,113,327 individuals were enrolled in this study, of which 1,273,521 were 45∼89 years old. Among the population aged 45∼89, the mean G3 total score was 61.7±13.1 for women (n = 575490) and 60.1±13.2 for men (n = 698031). There was a tendency for the G3 scores in all cognitive domains to decrease with age and women were observed to achieve significantly higher scores than men in almost all age groups. When classified by education level, the G3 scores tended to decline with age in all groups, whereas those with relative low education level (below primary school) and advanced age (80‐89 years old) were heterogeneous. When classified by geographic locations, significant increases in G3 scores were observed among those aged 65‐69 years old in central China.ConclusionOur findings characterized the demographic characteristics and cognitive performance of Chinese older population via G3 instrument in a large sample and support the application of G3 for cognitive screening in a community‐based population with different ages and education levels in all regions of China. However, interpretation should be cautious in a population with low education and advanced age.

Social movement as a form of online political participation in social media

Exists the development of technology and communication 4.0 in Indonesia, were there has been a shift in the form of aspirations in the community from a conventional movement to a digital movement that is easily and very quickly disseminated and brings more support from many people. The purpose of this study is to analyze the role of social media activists in mobilizing public participation with social movements and how the digital instrument Twitter can enhance democratic activities in Indonesia. Method used in this paper is literature review. The results indicate that the relationship between the role of digital technology and social movements can be seen from the power of the hashtag #MahasiswaBergerak which activists use to disseminate into an activity called a social movement which occupies the second trending peak. The use of the hashtag #MahasiswaBergerak is a symbol of the message contained in the hashtag. Users who are involved in liking, commenting, sharing, and retweeting using the hashtag #MahasiswaBergerak is a slactivism practice where only by carrying out these digital activities they have shown participation even though they do not have an impact on real change. Social media can become an alternative media in raising social issues to the surface.

Pelatihan pembuatan perangkat pembelajaran berbasis TPACK bagi buru guru Madrasah Al Aziziyah Gunungsari

TPACK-based learning tool preparation training activity was carried out with the aim of improving teacher professionalism, especially related to making digital media-based learning instruments. This training activity is intended for teachers of Al Aziziyah madrasah teachers, Kapek, Gunungsari, West Lombok. The implementation of activities has been held at Al Aziziyah Islamic Boarding School which is presented in a workshop approach through lectures, discussions, and questions and answers. The presentation includes: Principles of the Independent Curriculum Principles and TPACK, Learning Model Models that Support the Independent Curriculum, Utilization of Learning Media, TPACK with Canva, Simulation , Video and Learning Assessment with Canva. The high motivation and enthusiasm of the participants were seen during the implementation of the service activities, in addition to the positive response of the participants with an enthusiasm level of 90% seen during the implementation of this community service. The very high level of teacher satisfaction with this activity certainly provides very good results in addition to the very high expectations of the teachers for further activities

Developing Learners' Digital Literacy through Guided Discovery Learning on the Matter of Work and Energy

Digital literacy is essential in educational field and digital society, but it has received less attention in schools. Objective: This paper will analyze the effectiveness of work and energy teaching materials through guided discovery learning to improve students' digital literacy. Method: This study applied a one-group pretest and posttest design on 26 secondary level students of grade X. Data collection techniques used digital literacy questionnaire instruments, learning outcomes tests, and interviews. Results: The results showed that the n-gain of students’ digital literacy and learning outcomes were medium criteria and high criteria, respectively. Thus, the developed physics teaching materials through guided discovery learning are effective for improving students' digital literacy. Novelty: Previous studies have not used guided discovery on work and energy teaching material to train students' digital literacy.

Effectiveness Test Digital Assessment based Moodle as a Digital Assessment Instrument for Measuring Science Literacy Skills for Junior High School Students

Objective: This study aims to test the effectiveness of Moodle-based Digital Assessment as an assessment instrument to measure scientific literacy possessed by junior high school students in Jember and Probolinggo, Indonesia especially on environmental pollution. Method: This type of research is development research with a 4D model that Defined, Designed, Developed, and Disseminated. The data analysis technique used descriptive analysis and calculation of scientific literacy. Result: For the results small-scale trial, most students were in the high category. The results of the large-scale test for junior high school in Jember, Indonesia show most students in the medium category. The results of the large-scale test for junior high school in Probolinggo, Indonesia show most students in the high category. The results of this study prove Digital Assessment developed is very effective for measuring the scientific literacy of junior high school students, especially regarding environmental pollution. Novelty: Researchers have never previously conducted research that developed a Moodle-based Digital Assessment to measure the scientific literacy skills of junior high school students.

Entanglement of support and governance in digital curriculum instruments: The case of educational reform in Norway

Digital instruments developed to support education practices add new dimensions to education governance. Among such developments is the digitisation of the national curriculum through instruments that govern teachers’ planning practices. In this article, a semiotics of configurations approach is applied to analyse a digital instrument, the Curriculum Planning Tool (CPT), developed with a renewal of the Norwegian curriculum to close the gap between the national curriculum and local enactment. The findings demonstrate how the CPT produces a structured vision of the teaching planning process through a template-like arrangement of planning components. Simultaneously, through enabled forms of action, the instrument controls the teaching planning process while leaving a place for pedagogic autonomy to determine teaching and assessment forms within the limits of the national curriculum. Finally, the CPT operationalises the intentions of curriculum renewal by creating expectations for teacher collaboration which can also contribute to increased process control where teachers control each others’ practice. This article contributes to the understanding of the potential of digital curriculum support instruments to shape relations between hard and soft modes of governance.

Informal sector in India and adoption of digital technologies

PurposeAccording to the Government of India’s Ministry of Labour and Employment Report (2015), almost 90% of the Indian workforce can still be categorized as informally employed, generating approximately 50% of the national product. Challenges with data availability have made a rigorous analysis of the informal economy in India often difficult and inadequate for policy formulations. This study aims to fill the gap by providing an empirical analysis of the informal economy in India using micro-data from the World Bank’s Informal Enterprise Surveys.Design/methodology/approachThe authors contribute by empirically testing the association between the adoption of digital technology (payments) and firm performance proxied by firm sales. Matching models are used to mitigate sample selection bias arising out of simultaneous sample selection.FindingsThe results suggest that the participation in digital platforms, namely, use of digital payment instruments, is associated with higher sales for firms. The results of this study also show that adoption of digital payments helps in both situations – whether a firm has been using digital technology or has just started using it since the outbreak.Research limitations/implicationsMore in-depth data over time, spanning across more cities of India, is needed to conduct a further detailed investigation.Social implicationsThe results should allow policymakers in India to reconsider youth-centric and women-centric business needs, even within the informal sector, which does not often enter the purview of the government but remains responsible for the growth and sustenance of 90% of the country’s workforce. If further research on this issue could engage with the impact of demonetization of currency in 2016 as a lagged shock on sales and reestimate subsequent growth, it would perhaps offer a wider spectrum of how the performance of the informal economy in India affects the entire economy, which has over the last four years and before the onset of Covid reported slower growth.Originality/valueProductivity is measured in terms of sales of informal firms in India in a regular month or in recent period like last month. Adoption of technology such as making payments using digital platforms can enhance productivity of firms by lowering standard transaction costs and time spent for visiting banks or financial institutions. Albeit not extensively, the literature has investigated digital technology adoption in the context of firms achieving comparative advantage (D’Ippolito et al. 2019; Scuotto et al. 2017), firms generating value creation (Magistretti, Dell’Era and Petruzzelli, 2019), and in helping with strategic initiatives and agility of firms (Ghezzi and Cavallo, 2018; Piccoli and Ives, 2005). Nonetheless, it would incur certain fixed costs, including acquiring skills and awareness, to manage digital platforms. In addition, physical access to instruments such as smartphones or computers and internet connectivity are prerequisites for productivity enhancements. Firms belonging to the informal sector in India generally face these challenges but may also benefit significantly following successful adoption. To the best of the authors’ knowledge, this is the first study to conduct a preliminary empirical analysis of the impact of digital technology adoption on the performance of informal sector firms in India.

The Impact of Technology on Cognitive Development in Early Childhood

Technology integration into everyday life is deeper than ever in this age of fast technological innovation. This is particularly true for young children exposed to numerous digital instruments from an early age. Such integration has sparked concerns about how technology may affect young childrens cognitive growth, a crucial time when mental capacities like thinking, reasoning, and understanding are still developing. Recognizing the significance of this conversation, the background for this study is the growing anxiety among parents, teachers, and lawmakers over the influence of technology on childrens brains. This study uses a literature review methodology to examine previously published academic studies to understand the complex connection between technology and cognitive development. It aims to grasp both the rewarding possibilities and the dangers it offers. The conclusion summarizes the results and highlights methods for maximizing technologys positive effects while minimizing its possible drawbacks, providing a comprehensive understanding of the subject.

Why the real sector of the economy needs digital financial assets: risks and prospects

The fourth industrial revolution predetermined the digitalization of all spheres of life from the emergence of the Internet of things and 3-D printing to the creation of a single digital economic space. It is no coincidence that one of the priority areas of the Strategy for the Development of the National Payment System for 2021—2023 is the active introduction of innovative payment technologies and the expansion of the scope of electronic means of payment. Another confirmation of the dynamic development in this direction is the introduction of an additional digital ruble into the Russian economy, along with cash and non-cash forms of the national currency, legalized from August 1, 2023. Pilot projects on the use in the real sector of the economy of a qualitatively new financial instrument — a digital financial asset-turned out to be quite effective. The use of new digital financial instruments inevitably entails the need to form a new vector for the development of law, new legal relations formed under the influence of digital technologies. However, the legal nature of a digital financial asset is still not fully defined, the legal regulation is very contradictory, which significantly slows down the practice of its use and creates additional risks. This article discusses aspects of the positive impact of the use of digital financial assets in the real sector of the economy, prospects, as well as the risks of large-scale use of this financial instrument.

Extinderea scopului platformei informatice SOLIROM

The article presents the SOLIROM (https://solirom.ro) software platform, which was developed for the integration of research efforts in the philological and linguistical fields in Romania. The platform contains guidelines and various digital instruments, and is meant for provide a standadised manner of elaborating, either in digital form or by digitisation, and publishing online philological resources.

Improvement of approaches in forming the classification of types of modern digital financial technologies

Aim. To consider a set of the main modern approaches to determining the varieties of digital financial instruments, as well as to unite these varieties into a single classification and to supplement the modifications with the necessary features in terms of scientific argumentation and practical approaches.Objectives. To investigate the concept and meaning of digital financial technologies/instruments; to consider the most relevant and modern classification features applied in practice and in the scientific environment to the classification of types of digital financial technologies/instruments; if necessary, to supplement the selected classification features with new types; to bring together the characteristics of types of digital financial instruments into a single classification.Methods. The study was conducted using the method of theoretical description, in the study of scientific literature and legal framework on the subject of digitalization of the Russian economy in the financial sphere; using the method of formal-logical approach, concretization of conclusions, method of thinking and visual interpretation of the results obtained.Results. Digital financial technologies/tools represent a special type and means of managing financial flows of an organization (business entity), which uses computing computer technology with the recording of code pulses in a certain sequence and with a certain frequency. The conducted research has shown that the complex of digital financial technologies can be divided according to the following classification features: depending on the methods of financing, on the methods and forms of financial management, on the management of settlement and payment operations, on the basis of financial risk management, on the basis of control and supervisory functions, on the management of financial security/cybersecurity, on the management of financial relations with partners, on the use of forecasting technologies, on the scale and duration of application of digital technologies, on the scale and duration of financial management, on the basis of the management of financial and economic relations with partners, on the basis of the management of financial security and cybersecurity, on the basis of the management of financial relations with partners. The addition of five new classification attributes to the narrow classification is traced. These include financial cybersecurity management, monetary relations with partners, material digital base equipment, advertising and marketing impact, and predictive technologies.Conclusions. Understanding the essence and content of digital financial technologies/tools and the varieties of their types is primarily essential for financial management from a digital transformation perspective. Indeed, before making the choice of a digital tool to manage the financial flows of an organization, the management of any company first needs to establish what tools are relevant, how they are classified based on financing, depending on the management of finances, payments and transfers, among others. This aspect plays an essential role in the beginning of the journey of choosing digital aspects of budget management and, as a result, determines the efficiency of financial and economic activities of conducting almost any business.

The Influence of Economic Perception on the Adoption of App-based Financial Transactions: A Study Among the Young Population in India

Various sectors have been undergoing major changes due to digitalisation. Among these sectors, the finance sector is one which is largely affected due to online banking, cash to cashless, and so on, and digital finance instruments in India have witnessed a revolutionary change over the last decade. By financial instrument, we refer to the various digital financial apps which are used for online cashless transactions such as Paytm, Google Pay, Amazon Pay, PayZapp and so on. The primary emphasis of this research is on the wide range of digital financial instruments and their subsequent adoption in India, based on a survey conducted on 600 individuals (young) from July to October 2021. The study will offer brief discussions of the advantages of utilising these instruments, the challenges of using these instruments, other variables that are keeping individuals from using these apps, and so on. Questionnaire distribution and collection is the major data-gathering approach used to learn about people’s views on these financial products. Attitude, perception and social norms are briefly reviewed and analysed as they pertain to the individual’s decision and intention to utilise digital apps. Following the expected utility theory people are rational, and we find evidence that during economic crises economic entities behave differently and economic incentives may not often work if they have a strong negative perception of the economy. Our result strengthens these arguments, it reveals that economic perception considerably moderated the connection between perceived usefulness and mobile apps for money transactions (MAMT) use implying that economic perception strengthens the impact of the independent variable. On the other hand, the result shows that economic perception significantly weakens the impact of social influence on the usage of MAMT. However, the perceived economic crisis has no moderating impact on the relationship between perceived ease of use and usage of MAMT. This has something to do with innovation, and creating intrinsic product or service-based value addition that hardly changes with the economy’s perception—whether it is in crisis or a business-as-usual. The present study in the Indian context contrasts with most of the literature that concludes based on pre-COVID scenarios, and, thus, has wider business implications in the new-normal world. Mobile app developers now should emphasise factors while optimising and designing their pricing and promotional strategies.

Decreasing the impact of climate change in value chains by leveraging sustainable finance

Scope 3 greenhouse gas (GHG) emissions are frequently the most relevant element of a company's total emissions since they account for more than eighty percent. However, they are difficult to calculate since many stakeholders in the value chain are involved and emission data are usually not shared among them. Sustainable finance could provide a link to this discussion by providing data, digital data infrastructures and evaluation instruments. However, the existing research today is either limited to analyzing the levels of scope 3 emissions or to calculating them based on different measurement methods. How to implement scope 3 emissions reporting by solving the data sharing challenge remains mainly unexplored. This paper aims to close this gap by developing an approach, which chooses sustainable finance as a connecting element that (1) combines different calculation methods, (2) integrates cross-value chain data from different stakeholders and (3) combines primary and secondary data in a single model. The approach was developed in a prototype that uses real world data from collaboration with the UN-convened Net-Zero Asset Owner Alliance to evaluate its applicability. The findings of the prototype indicate that a digital data infrastructure can improve the calculation of scope 3 GHG emissions by improving data availability, accessibility and reliability and at the same time shows that the calculations are only as good as the data, which fuels this calculation. With this, the paper contributes to the theoretical and practical discussion about scope 3 GHG emission data.

Unraveling Digital Transformation in Banking: Evidence from Romania

This research probes into the digital transformation shifts in Romania and sets them against a backdrop of certain EU countries. Its primary objective is to spotlight digitalization’s significance and assess its level of integration within the Romanian banking landscape. Our approach relies on a detailed examination of the adoption of digital banking instruments in Romania through correlation and ANOVA assessments. The ANOVA analysis of the DESI index and its associated dimensions reveals how Romania’s digital transformation stands in relation to other EU member states. Our findings emphasize the numerous advantages Romanian banks have garnered from increasingly embracing digital innovations and artificial technologies. These perks span from optimized operations and efficiency to enhanced customer experiences and a sharpened competitive advantage. The research indicates a strong positive correlation between a bank’s return on assets and its liquid assets to deposits and short-term funding ratios. This suggests that as digital integration deepens, there is a marked upturn in financial robustness. Additionally, the study sheds light on the perks of individuals adopting digital banking offerings and delves into factors that propel and impede the digital evolution in the banking arena. Overall, this paper presents valuable insights into Romania’s digital banking trajectory and the sector’s long-term viability.