Implementation Of Digital Technologies Research Articles

Exploring the impact of digital knowledge, integration and performance on sustainable accounting, reporting and assurance

Purpose The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance. Design/methodology/approach This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly. Findings The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices. Research limitations/implications Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals. Originality/value This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

Konsep Kota 15 Menit : Peluang dan Tantangan Penerapannya pada Kota Pulau

The Banda Neira Islands possess significant cultural potential, yet many historical buildings are neglected, and accessibility is limited. With an area of just 3 km², planning that prioritizes pedestrians and cyclists is necessary. This study aims to explore the opportunities and challenges of implementing the 15-Minute City concept in Banda Neira. A qualitative research method is employed, beginning with an assessment of the physical and non-physical conditions in the urban area, particularly aspects related to the 15-Minute City components. The study finds that adjusting facilities based on population density is crucial for supporting the 15-Minute City principle, with high-density areas requiring more facilities, while low-density areas need better accessibility. The current layout allows access within 15 minutes on foot or by bicycle. The diversity of facilities supports social integration, but further digital technology implementation is needed to enhance service access and overall quality of life.

THE IMPORTANCE OF DIGITAL INCLUSION IN MODERN EDUCATION

The research addressed the importance of digital inclusion in modern education, focusing on how the integration of digital technologies can impact access to educational resources and the quality of teaching. The problem investigated was: how effective is digital inclusion in reducing inequalities and improving academic performance? The overall objective was to analyze how digital tools influence education and identify the challenges and opportunities associated with this inclusion. The methodology employed consisted of a literature review, using academic sources to examine relevant studies and articles on the topic. The research revealed that digital inclusion can promote greater equity by facilitating access to materials and resources, in addition to improving student performance through personalized pedagogical practices. Continuous teacher training was identified as an essential factor for the effective integration of digital technologies in the educational environment. However, challenges were also observed, such as the need for adequate infrastructure and support for educators and students. The final considerations highlighted that, for digital inclusion to benefit the educational environment, continuous effort is needed in policies and practices that support the use of technologies. Future studies could explore the conditions and strategies for effective implementation of digital technologies in education.

Research on College English Based on POA with the Implementation of Digital Technologies: A Case Study on the Teaching Design of “The Surprising Purpose of Travel”

College English teaching has undergone dramatic innovations because of the rapid development of digital technologies. In order to boost the teaching efficiency and optimize the teaching procedure, Production-Oriented Approach (POA) is employed as the theoretical foundation. The passage “The Surprising Purpose of Travel” is selected as the target text to conduct the case study to showcase the specific teaching design based on POA with digital technologies.

Elevating citizen engagement in the process of territorial development through digitisation

The purpose of the study is to examine the digitisation of the state system involving local executive bodies to identify effective strategies for engaging citizens in territorial development decision-making. The following methods were applied in the study: hermeneutic, statistical, structural-functional, and comparative methods. During the study, the main problems associated with the implementation of digital technologies in the territorial development system involving the country's citizens were examined, such as technological barriers, issues of confidentiality and data security, and uneven distribution of resources. This allowed formulating recommendations for problem resolution, namely, ensuring access to education, developing digital literacy among the population, devising effective measures to protect data, and guaranteeing the confidentiality of personal information. The paper also explores the prospects and threats to the economies of regions in the process of transitioning to a digital economy. Special attention is given to studying the indicators of the current state of digitisation in Kazakhstan, considering data from annual international ratings. The obtained research results can be used in the development and implementation of digital technologies in the territory management system at the international-regional level for the benefit of citizens.

Factors influencing the digital intelligence transformation of offshore wind power enterprise

China's offshore wind power industry is advancing toward a digital transformation, and its development is considered a crucial strategic pillar of China's energy structure transformation. Facing challenges such as high costs, technical difficulties, lack of industry standards, insufficient industrial economies of scale, and even ecological threats, China's offshore wind power industry in the new period urgently requires innovative paths for further development. Driven by policy guidance and market demand, many enterprises have embarked on digital upgrading by introducing digital technology into their business processes, thus achieving a more efficient and intelligent production management mode to enhance industry competitiveness. However, due to the inherent peculiarities of the offshore wind power industry, its implementation of digital technology faces certain technical difficulties and systemic risks. This study presents a case study of Mingyang Smart Energy and related organizations conducted using in-depth interviews, and focuses on the practical circumstances of China's offshore wind power industry undergoing digital transformation. This study also applies the grounded theory to analyze the driving factors and mechanisms of digital transformation and provides an in-depth discussion of the characteristics of different stages of the transformation, including digital technology function leap, management and platform construction, as well as digital operation and value creation. The study results can enrich the theoretical study of digital transformation and provide practical guidance for the offshore wind power industry to achieve intelligent, efficient, and sustainable development.

Digital Transformation in Operations Management: Leveraging Technology to Improve Business Efficiency

Digital transformation in operations management has become an urgent need for companies to improve efficiency, productivity, and competitiveness in the face of an increasingly complex and competitive business environment. Digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), robotics, and big data provide opportunities for companies to optimize various aspects of operations. This article aims to explore how digital transformation can be applied in operations management to support these goals. The research method used is a literature review, where various previous studies and industry reports are analyzed to identify the benefits, challenges, and impacts of digital technology implementation on business operations. The results show that the implementation of digital technology enables companies to speed up workflows, reduce costs, improve process accuracy, and prepare the foundation for continuous innovation. In the discussion, it is also explained that although there are challenges in terms of investment costs, training, and data security, companies that successfully overcome these barriers will gain a significant competitive advantage. The implications of these findings are the importance of continued investment in technology and human capital development, as well as the adoption of sustainability strategies to support long-term growth.

Participatory Approach in The Development of Ai-Based E-Proposals: A Case Study of the Collaborative Process Between Village Youth and Local Government

This study examines the collaborative process between the youth of Dukuhpicung Village and the local government in the development of AI-based e-proposals as part of the village infrastructure development. The research was conducted in Dukuhpicung Village, Luragung District, Kuningan Regency, West Java Province. Using a descriptive qualitative approach, the study explores how the active participation of youth in the e-proposal training program enhanced their digital skills and strengthened synergy with the local government. The results show that the use of AI and audiovisual technology not only accelerated the planning process but also improved the effectiveness of communication through more interactive and persuasive proposals. This training successfully empowered the youth to take an active role in village development, enhancing their capacity to access funding opportunities and facilitating improvements in local infrastructure quality. These findings provide guidance for policymakers and development practitioners to support the implementation of digital technology at the village level and encourage closer collaboration between the community and the government in community-based participatory development.

Enhancing the efficiency of e-commerce through digital technologies: Economic and legal aspects

The research is aimed at analyzing the economic and legal aspects of the functioning of digital technologies in the field of electronic commerce, as well as studying the impact of these technologies on the efficiency of processes and their interaction with various aspects of legislation regulating the field of electronic commerce. In the course of the research, literary sources and legal acts were analyzed with the aim of generalizing approaches to understanding electronic commerce and establishing the main principles of its regulation. The analysis of statistical data made it possible to identify trends in the development of the e-commerce market and the influence of negative external factors. In turn, the application of methods of generalization and systematization made it possible to determine the key aspects of the implementation of digital technologies to increase the efficiency of electronic commerce and identify regulatory gaps in this area. The results of the research confirm that e-commerce in Ukraine plays an important role in the digital economy, ensuring efficiency and profitability for businesses. An analysis of the e-commerce market showed the growth of the use of the Internet for shopping, even in difficult socio-political conditions. Therefore, despite the challenges facing the country, e-commerce remains a sustainable and powerful tool for business development and consumer activity. However, it is necessary to improve the legal framework in order to meet the requirements of modernity and to ensure the protection of consumers’ and market participants’ rights from technical and other risks related to electronic commerce.

ИСКУССТВЕННЫЙ ИНТЕЛЛЕКТ И МАШИННОЕ ОБУЧЕНИЕ В ПЕДИАТРИИ - СОВРЕМЕННЫЕ ИССЛЕДОВАНИЯ И НЕИЗВЕДАННЫЕ ГОРИЗОНТЫ

The scientific article examines the implementation of digital technologies in the field of medicine. This review summarizes current data on the use of artificial intelligence and machine learning (AI-ML) in pediatrics based on global research. Currently, machine learning helps create models for predicting the severity of the condition in children with bronchiolitis, neonatal sepsis, bacterial infections, necrotizing enterocolitis, for screening autism, and internalizing disorders. The review highlights the variety of algorithms, analyzes the main methods with algorithms used in the development of artificial intelligence, and their application depending on specific tasks and requirements. As a result of the work, the relevance and necessity of using intelligent technologies in the modern world was determined. It was also found that despite the serious difficulties in implementing AI-ML systems, the prospects for their use encourage the search for solutions to overcome any obstacles. Highly qualified specialists from different parts of the world are constantly working on the development of this area.

INTERNATIONAL EXPERIENCE OF STATE REGULATION OF THE FOOD INDUSTRY IN THE CONTEXT OF DIGITAL TRANSFORMATION

The article is devoted to researching the international experience of state regulation of the food industry in the conditions of digital transformation and determining ways of its adaptation to Ukrainian realities. The experience of the EU, the USA, China, Canada, Australia and India in the application of digital transformation technologies and innovations in the state regulation of food business was studied. The key factors for the successful implementation of digital technologies in the regulatory mechanisms of the food industry have been identified, including: the creation of a legal framework, investment in the development of digital infrastructure, increasing the digital literacy of employees and consumers, as well as cooperation between state bodies. The results of the conducted research emphasize the need for an integrated approach combining technological innovation, cooperation between governments, industry and scientific institutions, as well as strict quality standards. The integration of advanced technologies and partnerships between the government and the private sector are key elements for the sustainable development of the food industry.

Double edged tech: navigating the public health and legal challenges of digital twin technology

Abstract This research addresses the legal challenges posed by the implementation of digital twin technology in public health. Digital twins are advanced computational models which aim to replicate human organ functions and biological processes. Their goal is to enable the simulation of the entire human body and to personalize the outputs with individual patient’s health data. Digital twin technology promises to bridge gap between personalized medicine and precision public health. This research is based on a comprehensive review of the current European and Swiss legal frameworks for medical devices and data protection that apply to digital twin technology. Within these frameworks, digital twins are in a grey area, as they are only considered as medical device software when applied to individuals. They also incorporate artificial intelligence, machine learning, and data analytics, which are already a source of legal concern in a healthcare setting, but their effective use in public health raises additional issues. Preliminary findings suggest significant shortcomings in the legal frameworks regarding data privacy, and the potential for increased surveillance by health insurance systems, which could lead to human rights violations. The public health application of digital twins would require global data analysis of sensitive personal information, raising further questions about the secure storage, transmission, and processing of this data. The study concludes that current legal frameworks must be future proofed to manage the complexities introduced by digital twins in public health. In particular, it suggests that regulatory oversight of medical devices needs to be significantly improved in order to safely harness the potential of digital twin technologies for public health. Finally, the new European Union health data space and the forthcoming EU AI act will also play important roles in the implementation of digital twin technologies. Key messages • Applying digital twin technology in public health faces considerable challenges, particularly the issues around data privacy, potential discrimination, and increased surveillance. • We need to adapt and strengthen existing legal frameworks to effectively manage the complexities introduced by digital twins, ensuring that these technologies can be safely used for public health.

Leveraging digital platforms to improve Public Health in hospital smart buildings

Abstract The integration of digital platforms into hospital infrastructure represents a significant leap forward in public health management. This session explores how smart hospital buildings, equipped with advanced digital technologies, can enhance public health outcomes through more effective disease surveillance, improved environmental controls and enhanced patient care management. Smart hospital buildings utilize a range of new technologies such as IoT sensors, AI-driven analytics and big data solutions to monitor and optimize various aspects of hospital operations and care. These technologies enable real-time data collection on environmental conditions, patient health metrics and resource utilization, creating an ecosystem that not only supports the immediate health needs of patients but also contributes to broader public health goals. The session will address four key areas where digital platforms can make an impact: -Disease Surveillance and Management: Digital tools can track health data trends and patterns within hospital settings, enabling early detection of infectious outbreaks and more precise tracking of patient outcomes. -Environmental Monitoring: IoT sensors can continuously assess conditions such as air quality, temperature and humidity, which are critical for preventing hospital-acquired infections and ensuring a safe environment for patients and staff. -Resource Optimization: AI algorithms can analyse data to optimize resource allocation, ensuring that medical supplies and human resources are used efficiently, which is crucial in health emergencies. -Patient-Centred Care: Digital platforms can facilitate personalized patient care through real-time health monitoring and data analysis, ensuring timely medical interventions and better health management. This session will highlight case studies demonstrating successful implementation of digital technologies in smart hospital buildings and discuss the challenges and lessons learned from these initiatives.

Digital supply chains for ecosystem resilience: a framework for the Italian case

AbstractContingency where exogenous and dramatic factors (i.e. Covid) impact not only on political and social life but also on economy is changing the way business is managed. Grounded on recent works studying the relationship between digitalisation and resilience, this work aims to systematize the links between the two dimensions at Supply Chains (SC) and at ecosystem level. A conceptual framework for manufacturing companies and policy makers is proposed to cope with disruptions thanks to digital technology implementation. The work is based on the results of an explorative analysis held with the support of practitioners from the manufacturing sector, IT providers and policy makers in Italy to systematise results and to demonstrate that public–private partnership can help to face disruptions. This paper contributes to the theory of ecosystems to establish a systemic framework to go beyond the border of each SC proposing a cross-collaboration model.

The Digitized Memory Clinic.

Several major challenges, including an ageing population and declining workforce and the implementation of recent breakthrough therapies for Alzheimer disease, are prompting a necessary rethink of how people with neurodegenerative dementias are diagnosed and medically managed. Digital health technologies could play a pivotal part in this transformation, with new advances enabling the collection of millions of data points from a single individual. Possible applications include unobtrusive monitoring that aids early detection of disease and artificial intelligence-based health advice. To translate these advances to meaningful benefits for people living with a disease, technologies must be implemented within a system that retains the physician expert as a central figure in decision-making. This Perspective presents a new framework, termed the Digitized Memory Clinic, for the diagnostic pathway of neurodegenerative dementias that incorporates digital health technologies with currently available assessment tools, such as fluid and imaging biomarkers, in an interplay with the physician. The Digitized Memory Clinic will manage people across the entire disease spectrum, from the detection of risk factors for cognitive decline and the earliest symptoms to dementia, and will replace the present paradigm of a pure 'brick-and-mortar' memory clinic. Important ethical, legal and societal barriers associated with the implementation of digital health technologies in memory clinics need to be addressed. The envisioned Digitized Memory Clinic aims to improve diagnostics and enable precise disease-tracking prognostication for individuals with memory disorders and to open new possibilities, such as precision medicine for prevention and treatment.

Integrating Digital Trends into Candidate Journeys and Employer Branding: A Book Review

Given the evolving landscape of recruitment, the integration of technologi-cal and media trends has revolutionized recruitment processes, transform-ing how companies attract potential future colleagues. “Digitales Recruiting entlang der Candidate Journey. Maßnahmen und Best Practices für erfol-greiches Employer Branding” by Michael Lorenz and Frank Nientiedt (2023) offers insights and guidelines on integrating digital components at every stage of the candidate journey. The book serves as a comprehensive guide to the complex field of digital recruiting strategies. From raising awareness to making a final hiring decision, Lorenz and Nientiedt (2023) break down the stages of the candidate journey, explaining how digital tools can be used to optimize recruitment processes and outcomes. Drawing on related research and specific industry best practices, the book discusses va-rious aspects of digital recruitment, including social media recruiting, app-licant tracking systems, predictive analytics and more. The implementation of digital technologies to create a seamless and candidate-centric recru-itment process is a primary focus. The book highlights the potential of di-gital recruiting strategies by providing methods on how to leverage social media platforms to enhance employer branding or how to use algorithms powered by artificial intelligence to identify top talent...

Membangun Kapasitas Pokdarwis: Pelatihan Pengelolaan Wisata Interaktif Dam Kembar yang Berkelanjutan di Desa Ajung

Tourism is a potential sector that can drive local economic growth, especially in rural areas that are rich in natural and cultural beauty. Ajung Village, with ecotourism potential in the Twin Dam Tourism area, has formed a Pokdarwis (Tourism Awareness Group) to manage and develop the tourist destination. To support effective tourism management and promotion, training and capacity building for Pokdarwis was conducted, which included tourism management and the application of digital technology. The training activities included an introduction to the Widamar ecotourism concept, promotion strategies, and the use of technology such as websites and augmented reality. The results showed a significant increase in Pokdarwis' understanding, with the average post-test score increasing compared to the pre-test, indicating that the training was successful in improving Pokdarwis' knowledge and skills in tourism management and promotion. The implementation of digital technology in tourism promotion also provides added value in efforts to attract tourists to Ajung Village.

ПРИМЕНЕНИЕ ЦИФРОВЫХ ТЕХНОЛОГИЙ В ОБЛАСТИ КОНТРОЛЬНО-НАДЗОРНОЙ ДЕЯТЕЛЬНОСТИ

The issues of the development of digital technologies in the field of activities of control (supervisory) bodies in the Russian Federation are considered. The main stages of the introduction of information systems in the process of state and municipal control are presented. The digital tools developed as a result of the process of a risk-based approach to ensuring security are examined. An overview of the system of pre-trial appeal of the inspections results and data on the impact on the relevance of the information technology mechanism are presented. The unified control types register is considered from the point of view of a business facilitation tool. Problematic issues in the implementation of digital technologies are also touched upon.

Problems and prospects of digital development of small and medium-sized businesses in the Russian Federation and the Republic of Belarus

In the modern world of rapidly developing technologies, digitalization has become not just a trend, but a vital condition for the successful functioning of any business, regardless of its scale. In Russia, as in many other countries, digitalization processes have taken a leading position among development priorities. Today digitalization implies the active and widespread introduction of modern digital technologies, automation tools and innovative solutions in all areas of business, which means a transition from traditional, manual methods of work to automated processes based on digital data. Digitalization is of particular importance for the development of Russian small and medium-sized enterprises (SMEs). It is this segment of the economy that is the most dynamic, flexible and adaptable to changes in most developed countries of the world. The introduction of digital solutions in small and medium-sized businesses will improve their competitiveness, create new jobs, strengthen economic growth and make Russia more competitive at the global level. The article examines the results of a study of the state of small and medium-sized businesses in Russia and the Republic of Belarus, the degree of implementation of digital technologies in small and medium-sized businesses in the two countries. Based on the results of the comparative analysis, a conclusion was made about the positive dynamics of the development of both the SME sector as a whole and the level of its digitalization, the directions of digital development of small and medium-sized businesses in the Russian Federation and the Republic of Belarus were determined.

Governmental implementation of information and communication technology at the local level: Digital co‐production during a crisis

AbstractThe rapid expansion of volunteerism, especially during COVID‐19, requires efficient organisation of citizen volunteers, thus leading professionals to utilise information and communication technology (ICT) as an enabling tool for interaction and coordination. This study focuses on professionals’ perspectives at the local level regarding governmental steps towards digitalisation and its application in volunteer co‐production. The policy implementation approach was used through in‐depth interviews with 19 local coordinators in Israel during the COVID‐19 crisis. This study found that, while central government invested efforts in training, guidance, and ICT support for professionals, the implementation of digital technologies was not successful at the local level. This highlights the need for digital platforms for volunteer coordination to be be tailored to specific cultural characteristics and local contexts. Neglected but important factors in ICT implementation were identified, including intra‐organisational dynamics, the local community, and authority. By addressing these contextual factors and adopting a more inclusive and context‐sensitive approach, digital platforms can better support local volunteer coordination efforts.Points for practitioners Adopt a holistic approach to digitalisation: Senior‐level administrators in central government should adopt a holistic approach to digitalisation, one that accounts for local contexts—cultural characteristics and collaborative governance structures. This approach should involve coordinators in the development process, together with other stakeholders involved in co‐production. Focus on user‐centric platform design and implementation: To ensure usability and acceptance among coordinators, practitioners should prioritise a user‐centric approach to platform design and implementation. This entails constructing intuitive, user‐friendly platforms, meeting the needs of the coordinators involved in the digitalisation process. Address organisational characteristics and overcome barriers: Practitioners should recognise municipal organisational characteristics, thus obviating potential barriers to digital technology implementation. This includes such factors as status and professional position within the municipality, securing bureaucratic commitment, and overcoming governmental bureaucracy or a lack of leadership.