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Search results for: TAX ADMINISTRATION, SYSTEMATIC REVIEW, CONCEPTUAL FRAMEWORK, DIGITAL TAXATION
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A conceptual framework for digital tax administration - A systematic review
PublicationTax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information...
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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
PublicationThis article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted...
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Data for systematic review on interversions reducing car use
Open Research DataThis dataset contains search strategies, bibliographic information and data synthesis performed for a systematic literature review to provide a comprehensive and unbiased summary of the available evidence concerning car use-reducing interventions employed and their effectiveness. ‘Intervention’, for this study purposes, is defined as “any policy, program,...
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Decisional DNA Based Conceptual Framework for Smart Manufacturing
PublicationThis paper presents the conceptual framework for systematic knowledge representation, storage and reuse of manufacturing information in a production scenario. This knowledge structure is designed for three levels in a manufacturing set up viz. first at the engineering objects level, second at process and finally at factory level. Virtual engineering object (VEO) deals with knowledge at the individual object/component/machine level...
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Platform governance for sustainable development: Reshaping citizen-administration relationships in the digital age
PublicationChanging governance paradigms has been shaping and reshaping the landscape of citizen-administration relationships, from impartial application of rules and regulations by administration to exercise its authority over citizens (bureaucratic paradigm), through provision of public services by administration to fulfil the needs of citizens (consumerist paradigm), to responsibility-sharing between administration and citizens for policy...
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The Development of a Conceptual Framework for Knowledge Sharing in Agile IT Projects
PublicationOrganizations must adapt their resources to meet the challenges associated with changes in the work environment in order to remain competitive in the information era. Several research findings identify knowledge sharing as a means for an organization to improve its competitiveness. Knowledge sharing can be defined in a variety of ways, but it essentially refers to the exchange of knowledge from an information giver to an information...
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Dataset for systematic literature review about phosphorus magnetic resonance spectroscopy (31 P MRS).
Open Research DataThe file contains the publications retrived for systematic literature review from sleceted databases: Web of Science Core Collection, Scopus, Chochrane Library, and Pubmed. Records were identified by using nesting technique. Our search log stated as follow: "phosphorus" AND ("mri spectroscopy" OR "31P MRS").
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Digital Public Service Innovation: Framework Proposal
PublicationThis paper proposes the Digital Public Service Innovation Framework that extends the "standard" provision of digital public services according to the emerging, enhanced, transactional and connected stages underpinning the United Nations Global e-Government Survey, with seven example "innovations" in digital public service delivery -- transparent, participatory, anticipatory, personalized, co-created, context-aware and context-smart....
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Digital Fashion: A systematic literature review. A perspective on marketing and communication
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The impact of shipping 4.0 on controlling shipping accidents: A systematic literature review
PublicationMaritime shipping, with a significant role in global trade, confronts various accidents leading to loss of lives, properties, and the environment. Shipping 4.0 technologies are scaling up to address this problem by employing real-time data-driven technologies, including cyber-physical systems, advanced tracking and tracing, intelligent systems, and big data analytics. Despite growing attention, there is a general lack of clarity...
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The Administration of Hyaluronic Acid into the Temporomandibular Joints’ Cavities Increases the Mandible’s Mobility: A Systematic Review and Meta-Analysis
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A Comprehensive Framework for Measuring Governments’ Digital Initiatives Including Open Data
PublicationDigital innovation and digital initiatives are generally recognized and considered to be the driving forces behind firm survival and success in the market. This is not the case in the public sector, where digital initiatives have suffered not only from a lack of research trying to explain them but also from a major lack of recognition of their importance. The government’s eagerness to introduce more digital initiatives for better...
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Universities’ journey towards sustainability- systematic literature review
PublicationPurpose: This research aims to identify a sustainable university's key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their evolution in the scientific discourse. Design/methodology/approach: This paper relies on a systematic literature review (SLR) conducted using two scholarly databases: Emerald and Scopus. The timeframe selected by the authors for reviewing the...
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Journal of Tax Administration
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Motion Trajectory Prediction in Warehouse Management Systems: A Systematic Literature Review
PublicationBackground: In the context of Warehouse Management Systems, knowledge related to motion trajectory prediction methods utilizing machine learning techniques seems to be scattered and fragmented. Objective: This study seeks to fill this research gap by using a systematic literature review approach. Methods: Based on the data collected from Google Scholar, a systematic literature review was performed, covering the period from 2016...
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A conceptual framework for assessing power and governance in contemporary democracy
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Entrepreneurial Failure: A Synthesis and Conceptual Framework of its Effects
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Designing Intelligent Factory: Conceptual Framework and Empirical Validation
PublicationThis paper presents a framework for monitoring, analysing and decision making for a smart manufacturing environment. We maintain that this approach could play a vital role in developing an architecture and implementation of Industry 4.0. The proposed model has features like experience based knowledge representation and semantic analysis of engineering objects and manufacturing process. It is also capable of continuous real time...
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Universal and contextualized public services: Digital public service innovation framework
PublicationIn view of the rising social and economic inequalities, public service delivery should be both universal, i.e. independent of the recipients' social or economic status, and contextualized, i.e. able to compensate for different local needs and conditions. Reconciling both properties requires various forms of innovations, chief among them innovations in digital public services. Building upon the four-stage model underpinning the...
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The role of governance to support smart community development: a systematic literature review
PublicationThis paper studies the interaction between the smart community and smart governance concepts to elaborate on the role of governance to support local governments in developing smart communities’ strategies and solutions. We perform a systematic literature review to analyse how the concept of smart community has advanced in terms of its definitions, context, benefits, challenges, and enablers and propose a unified term with a focus...
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Investigating the sustainability, utilisation, consumption and conservation of sea mammals – A systematic review
PublicationAlmost 80 % of the oceans, especially the Arctic and Subarctic are primarily inhabited by marine mammals. Marine species depend mostly on sea ice for food, raising their young ones and safeguarding themselves from predators. Consumption of marine mammals has always been recommended as healthy, but the truth is that it can be detrimental for human health because of sea water pollution from trash and chemicals. This systematic review...
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Public space as a place of rehabilitation for the elderly – a systematic literature review
PublicationThe phenomenon of the population’s gradual global ageing means that an increasing proportion of research is concerned with the space in which seniors function on a daily basis. They are primarily aimed at identifying elements of the built environment that need updating in the new social context. The purpose of the analyses presented in this article is to review the current scientific literature on various aspects of physical activity...
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Recognition of social health: A conceptual framework in the context of dementia research
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Gender Disparity in the FinTech Sector: Systematic Literature Review
PublicationThe main objective of this chapter is to identify research areas of FinTech activity in which gender disparity has been observed. In addition, we shall identify how the development of FinTech reduces the gender gap. A systematic literature review using the PRISMA concept is the preferred research method. Publications were searched in the following databases: Web of Science, Scopus and Google Scholar using the formula “FinTech AND...
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Interventions reducing car usage: Systematic review and meta-analysis
PublicationThis systematic literature review aimed to investigate the extent to which transport-related interventions induced a reduction in car use. Both qualitative synthesis and meta-analysis were employed. The synthesis included 31 original studies, while the meta-analysis included 21. Of the qualitatively synthesised studies, 74 % demonstrated that interventions were effective in reducing car use. The pooled estimates of the effects...
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Does being socially good save firms from bankruptcy? A systematic literature review and bibliometric analysis
PublicationThe purpose of the review was to find out, does being responsible saves firms from bank-ruptcy? What is the relationship between corporate social responsibility and default risk? What meth-ods and measures are used in the literature to evaluate this relationship? And what is the theoretical underpinning of the studies? Moreover, to explore what are the gaps for future work, Web of Science and Scopus databases were utilised to obtain...
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Application of Text Analytics in Public Service Co-Creation: Literature Review and Research Framework
PublicationThe public sector faces several challenges, such as a number of external and internal demands for change, citizens' dissatisfaction and frustration with public sector organizations, that need to be addressed. An alternative to the traditional top-down development of public services is co-creation of public services. Co-creation promotes collaboration between stakeholders with the aim to create better public services and achieve...
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Automatic Emotion Recognition in Children with Autism: A Systematic Literature Review
PublicationThe automatic emotion recognition domain brings new methods and technologies that might be used to enhance therapy of children with autism. The paper aims at the exploration of methods and tools used to recognize emotions in children. It presents a literature review study that was performed using a systematic approach and PRISMA methodology for reporting quantitative and qualitative results. Diverse observation channels and modalities...
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Systematic Literature Review for Emotion Recognition from EEG Signals
PublicationResearchers have recently become increasingly interested in recognizing emotions from electroencephalogram (EEG) signals and many studies utilizing different approaches have been conducted in this field. For the purposes of this work, we performed a systematic literature review including over 40 articles in order to identify the best set of methods for the emotion recognition problem. Our work collects information about the most...
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Systematic Literature Review for Emotion Recognition from EEG Signals
PublicationResearchers have recently become increasingly interested in recognizing emotions from electroencephalogram (EEG) signals and many studies utilizing different approaches have been conducted in this field. For the purposes of this work, we performed a systematic literature review including over 40 articles in order to identify the best set of methods for the emotion recognition problem. Our work collects information about the most...
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Artificial intelligence models in prediction of response to cardiac resynchronization therapy: a systematic review
PublicationThe aim of the presented review is to summarize the literature data on the accuracy and clinical applicability of artificial intelligence (AI) models as a valuable alternative to the current guidelines in predicting cardiac resynchronization therapy (CRT) response and phenotyping of patients eligible for CRT implantation. This systematic review was performed...
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RAGE as a Novel Biomarker for Prostate Cancer: A Systematic Review and Meta-Analysis
PublicationThe receptor for advanced glycation end-products (RAGE) has been implicated in driving prostate cancer (PCa) growth, aggression, and metastasis through the fueling of chronic inflammation in the tumor microenvironment. This systematic review and meta-analysis summarizes and analyzes the current clinical and preclinical data to provide insight into the relationships among RAGE levels and PCa, cancer grade, and molecular effects....
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The evidence for the impact of policy on physical activity outcomes within the school setting: A systematic review
PublicationPurpose Despite the well-established health benefits of physical activity (PA) for young people (aged 4–19 years), most do not meet PA guidelines. Policies that support PA in schools may be promising, but their impact on PA behavior is poorly understood. The aim of this systematic review is to ascertain the level and type of evidence reported in the international scientific literature for policies within the school setting that...
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Landscape of Automated Log Analysis: A Systematic Literature Review and Mapping Study
PublicationLogging is a common practice in software engineering to provide insights into working systems. The main uses of log files have always been failure identification and root cause analysis. In recent years, novel applications of logging have emerged that benefit from automated analysis of log files, for example, real-time monitoring of system health, understanding users’ behavior, and extracting domain knowledge. Although nearly every...
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A design framework and a digital toolset supporting the early-stage explorations of responsive kinetic building skin concepts
PublicationIn this paper we present the first phase of our research on the development of a framework for early-stage responsive kinetic building skin design. The aims of this study were: to formulate a methodological and instrumental basis for the construction of the framework, to conduct an initial pre-assessment of its features, and finally to provide the first example of how the framework could be applied in practice. Importantly, at...
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Towards High-Value Datasets Determination for Data-Driven Development: A Systematic Literature Review
PublicationOpen government data (OGD) is seen as a political and socio-economic phenomenon that promises to promote civic engagement and stimulate public sector innovations in various areas of public life. To bring the expected benefits, data must be reused and transformed into value-added products or services. This, in turn, sets another precondition for data that are expected to not only be available and comply with open data principles,...
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Use of structural equation modeling in quantitative research in the field of management and economics: A bibliometric analysis in the systematic literature review
PublicationPURPOSE: This paper aims to provide a comprehensive review of scholarly research focusing on using quantitative methods and particularly structural equation modeling (SEM) in management and economics studies, as well as provide a bibliometric agenda including the time horizon of individual publications, the highest citation rate, geographic and industry areas, methodological context, and keywords. METHODOLOGY: A systematic literature...
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Robot-Based Intervention for Children With Autism Spectrum Disorder: A Systematic Literature Review
PublicationChildren with autism spectrum disorder (ASD) have deficits in the socio-communicative domain and frequently face severe difficulties in the recognition and expression of emotions. Existing literature suggested that children with ASD benefit from robot-based interventions. However, studies varied considerably in participant characteristics, applied robots, and trained skills. Here, we reviewed robot-based interventions targeting...
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Release of Encapsulated Bioactive Compounds from Active Packaging/Coating Materials and Its Modeling: A Systematic Review
PublicationThe issue of achieving controlled or targeted release of bioactive compounds with specific functional properties is a complex task that requires addressing several factors, including the type of bioactive, the nature of the delivery system, and the environmental conditions during transportation and storage. This paper deals with extensive reporting for the identification of original articles using Scopus and Google Scholar based...
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Light formed through urban morphology and different organism groups: First findings from a systematic review
PublicationThe prevailing implementation and usage of contemporary lighting technologies and design practices in cities have created over-illuminated built environments. Recent studies indicate that exposure to electric lighting effects formed through spatial characteristics has visual, physiological, and behavioural effects on both humans and non-humans, such as wildlife. In order to gain a better understanding of the impact that electric...
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Passiflora incarnata in Neuropsychiatric Disorders—A Systematic Review
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Regarding the “Minor Parotidectomy Complications: A Systematic Review”
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Which transport policies increase physical activity of the whole of society? A systematic review
PublicationPurpose: There is strong evidence of the links between car-dependence and the physical inactivity pandemic. Physical inactivity accounts for 6–10% of major non-communicable diseases. Research consistently shows that unlike passive transport, active transport is associated with higher total daily physical activity (PA). While there are public policies that support PA in transport and, as a result, overall PA levels, the specific...
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Journal of Property Tax Assessment and Administration
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A Systematic Literature Review on Implementing Non-functional Requirements in Agile Software Development: Issues and Facilitating Practices
PublicationAgile Software Development methods have become a widespread approach used by the software industry. Non-functional requirements (NFRs) are often reported to be a problematic issue for such methods. We aimed to identify (within the context of Agile projects): (1) the issues (challenges and problems) reported as affecting the implementation of NFRs; and (2) practices that facilitate the successful implementation of NFRs. We conducted...
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A Systematic Review for Establishing Relevant Environmental Parameters for Urban Lighting: Translating Research into Practice
PublicationThe application of lighting technologies developed in the 20th century has increased the brightness and changed the spectral composition of nocturnal night-time habitats and night skies across urban, peri-urban, rural, and pristine landscapes, and subsequently, researchers have observed the disturbance of biological rhythms of flora and fauna. To reduce these impacts, it is essential to translate relevant knowledge about the potential...
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AUSTRALIAN TAX REVIEW
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EC Tax Review
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British Tax Review
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An ML-extended conceptual framework for implementing temporal big data analytics in organizations to support their agility
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