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Effectiveness of Oral English Blended Teaching Supported by Digital Technology in Universities
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作者 Zhonger Wang Nurliyana Bukhari +1 位作者 Yang Han Qi Tang 《Journal of Contemporary Educational Research》 2023年第2期29-36,共8页
An empirical study of oral English blended teaching was conducted in a university.The experiment class,which was under the blended teaching mode supported by digital technology,made significant improvements in languag... An empirical study of oral English blended teaching was conducted in a university.The experiment class,which was under the blended teaching mode supported by digital technology,made significant improvements in language accuracy and range,discourse length and coherence,as well as flexibility and appropriateness.On the other hand,there was no significant improvement in the scores of the control class.Through the analysis of results by means of independent t-test and paired sample t-test,we drew the following conclusions:the oral performance of university students from the experiment class significantly improved;there was remarkable difference in the total oral English scores between the experiment class and the control class;the improvement in the total score and the score of each module showed that blended teaching had significant effect on the improvement of university students’oral English performance. 展开更多
关键词 Blended teaching digital technology Oral English
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The Application of Ecological Elements of Digital Technology in Construction Industry
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作者 Jie Sun 《Open Journal of Civil Engineering》 2021年第1期14-27,共14页
The application of digital technology in the field of construction is still in its infancy, and the existing concrete framework of digital technology application in the construction industry and the study of applied e... The application of digital technology in the field of construction is still in its infancy, and the existing concrete framework of digital technology application in the construction industry and the study of applied ecological elements are not enough. The ecological elements of digital technology application in the construction industry are important factors that promote the healthy op</span><span style="font-family:Verdana;">eration of the entire digital technology application ecosystem. </span><span style="font-family:Verdana;">Using grounded theory, we compiled the data of 33 researchers who participated in </span><span style="font-family:Verdana;">semi-structured interviews, and obtained 4 main categories and 9</span><span style="font-family:Verdana;"> sub-categories of ecological elements of digital technology application in the construction industry. Among them, the digital technology application mechanism is the core category of ecological application elements. We also used the Bass model to analyze the application trend of digital technology in the construction industry. </span><span style="font-family:Verdana;">In 2040, the number of construction companies applying digital</span><span style="font-family:Verdana;"> technology will reach 98.66% of the maximum market potential. 展开更多
关键词 digital technology in Construction Industry Ecological Elements technology Diffusion Grounded Theory Bass Model
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Application of digital technology in nasal reconstruction
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作者 Yidan Sun Zhenmin Zhao Yang An 《Chinese Journal Of Plastic and Reconstructive Surgery》 2021年第4期204-208,共5页
Nasal defects are facial defects caused by trauma,tumors,or congenital diseases that seriously damage a patient’s physical and mental health.Nasal defects,from skin defects to total nasal defects,require surgical rep... Nasal defects are facial defects caused by trauma,tumors,or congenital diseases that seriously damage a patient’s physical and mental health.Nasal defects,from skin defects to total nasal defects,require surgical repair and reconstruction to restore the appearance and function of the nose,which have always been challenges for rhinoplasty.The development of digital technology has increased the possibility of nasal reconstruction.Digital technology is involved in the preoperative,intraoperative,and postoperative stages of nasal construction and is of great significance in improving the effect of this surgery.This article reviews the application of major digital technologies,including three-dimensional(3D)imaging technology,computer-assisted surgical navigation,and 3D printing,in nasal reconstruction and discusses the shortcomings of the current application of digital technology. 展开更多
关键词 Nasal reconstruction digital technology Computer-aided design/manufacturing Three-dimensional printing
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Application Strategies of Digital Technology in the Teaching of Interior Design
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作者 Linzi She 《Journal of Contemporary Educational Research》 2021年第10期53-56,共4页
With the rapid development and progress of science and technology,computer information technology is widely used by all walks of life and it involves all aspects in life.In recent years,with the advent of the mfbrmati... With the rapid development and progress of science and technology,computer information technology is widely used by all walks of life and it involves all aspects in life.In recent years,with the advent of the mfbrmation age,it has brought certain development opportunities to the teaching of interior design in China.Digital technology has been introduced into the teaching of interior design,thus changing the original teaching mode and content,in order to improve the teaching quality and efficiency of the interior design specialty.This article mainly analyzes the application and advantages of digital technology in the teaching of interior design,and suggests application strategies in this context,hoping to provide reference to relevant personnel. 展开更多
关键词 digital technology Interior design TEACHING APPLICATION
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Digital technology,the industrial internet,and cost stickiness
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作者 Lili Hui Huobao Xie Xiaofang Chen 《China Journal of Accounting Research》 2024年第1期45-73,共29页
The deep integration of digital technology with the real economy has reconstructed production systems.We explore the impact of digital technology on the resource allocation behavior and efficiency of manufacturing ent... The deep integration of digital technology with the real economy has reconstructed production systems.We explore the impact of digital technology on the resource allocation behavior and efficiency of manufacturing enterprises.Using a sample of Chinese A-share listed manufacturing firms over the 2010–2021 period,we find that digital technology alleviates cost stickiness,especially in enterprises with a high level of Industrial Internet platform usage.This effect occurs by optimizing the labor force structure and improving the economic benefits of labor capital investment.Heterogeneity analysis shows that this effect is pronounced in enterprises with high levels of labor intensity and business complexity.Our findings shed new light on the consequences and mechanism of enterprise cost optimization that is driven by technologydriven reforms. 展开更多
关键词 digital technology Cost Stickiness The Industrial Internet Labor Production Factor EMPOWERMENT
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Theoretical Mechanism and Implementation Path of Digital Technology Enabling Cultural Heritage Protection
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作者 Ziqing Ye 《China Finance and Economic Review》 2024年第1期112-128,共17页
Cultural heritage is an important carrier of Chinese excellent traditional culture,based on the background of digital and real integration,introducing symbiosis theory into the theoretical analysis framework of the in... Cultural heritage is an important carrier of Chinese excellent traditional culture,based on the background of digital and real integration,introducing symbiosis theory into the theoretical analysis framework of the integration and development of cultural heritage and digital technology has important academic value and practical significance.Based on the in-depth explanation of the connotation of the integration of cultural heritage and digital technology,we specifically analyze the symbiotic unit,symbiotic environment,and symbiotic mode in the dynamic symbiosis system,and discuss the application of digital technology in the protection,dissemination,and experience of cultural heritage.The integration development of Chinese cultural heritage and digital technology has made remarkable achievements,but there are still constraints such as insufficient integration depth,high user demand but weak practical application,and backward protection and utilization cognition.Therefore,it is necessary to accelerate the application and management of technology research and development,pay attention to user needs,and improve the level of social cognition,to realize the value of cultural heritage shared by the society. 展开更多
关键词 digital technology cultural heritage symbiosis theory convergent development
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Three-dimensional digital technology-assisted precise tumor resection and reconstruction of the femoral trochanter and postoperative functional recovery:a retrospective study
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作者 Yuanhai Tu Yuanhao Peng +4 位作者 Xinghua Wen Yuning Wang Kang Liu Kai Cheng Han Yan 《Intelligent Medicine》 EI CSCD 2023年第4期235-242,共8页
Background The trochanter of the femur is a common site for bone tumors.However,locating the specificboundary of bone tumor infiltration and determining the surgical method can be challenging.The objective of thisstud... Background The trochanter of the femur is a common site for bone tumors.However,locating the specificboundary of bone tumor infiltration and determining the surgical method can be challenging.The objective of thisstudy was to review the diagnosis,treatment,and surgical outcomes of patients with tumors or tumor-like changesin the femoral trochanter after computer-assisted precise tumor resection and hip-preserving reconstruction ofthe trochanter.Methods From January 2005 to September 2020,11 patients with trochanteric tumors(aged:18–53 years;sixmales and five females)were treated in Guangzhou First People’s Hospital.The cases included aneurysmal bonecyst(n=1),giant cell tumor of bone(n=2),fibrous histiocytoma of bone(n=1),endochondroma(n=1),andfibrous dysplasia of bone(n=6).For patients with trochanteric tumors,computed tomography and magnetic resonance imaging scanning were performed before operation to obtain two-dimensional image data of the lesion.Athree-dimensional digital model of bilateral lower limbs was reconstructed by computer technology,the boundary of tumor growth was determined by computer simulation,the process of tumor resection and reconstructionwas simulated,and the personalized guide template was designed.During the operation,the personalized guideplate guided the precise resection of the tumor,and the allogeneic bone was trimmed to match the shape of thebone defect.Results All 11 patients underwent accurate resection of the tumor or tumor-like lesion and reconstruction ofthe hip.In eight cases,the lesion was confined to the trochanter,which was fixed with large segment allogeneicbone,autologous iliac bone,and proximal femoral anatomic plate.In three cases,allogeneic bone,autologousiliac bone,and femoral reconstruction nail were used to fix the tumor under the trochanter.Postoperative Xray examination showed that the repair and reconstruction of the bone defect was effective,and callus bridgingbetween the allogenic bone and autogenous bone was observed 6 months after operation.All patients recoveredtheir walking function 3–6 months after operation.The duration of the follow-up period ranged from 6 monthsto 6 years.A patient experienced recurrence of endochondroma;pathological examination revealed chondrocyticsarcoma.The remaining 10 patients were treated with segmental resection and reconstruction.The operationtime ranged 2.5–4.5 h(average:3.2 h).Intraoperative blood loss ranged from 300 to 500 ml(average:368 ml).The local recurrence rate was 9.1%,and the overall survival rate was 100%.The average Musculoskeletal TumorSociety score was 27(excellent and good for eight and three patients,respectively).Conclusions Three-dimensional computer skeleton modeling and simulation-assisted resection and reconstruction of femoral trochanteric tumor is a new surgical technique,which might markedly improve the surgical effect,shorten the surgical time,increase the overall survival rate of patients with tumors,reduce the local recurrencerate,assist in the digitization and programming of femoral trochanteric tumor surgery,and improve surgicalaccuracy. 展开更多
关键词 Three-dimensional digital technology Bone tumor Femoral trochanteric Surgical treatment Functional reconstruction
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Digital technology-driven smart society governance mechanism and practice exploration
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作者 Xiaohong CHEN Xiangbo TANG Xuanhua XU 《Frontiers of Engineering Management》 CSCD 2023年第2期319-338,共20页
A smart society is an advanced form of society following agricultural society,industrial society,and information society,with digital data processing system as its main carrier.However,the governance of a smart societ... A smart society is an advanced form of society following agricultural society,industrial society,and information society,with digital data processing system as its main carrier.However,the governance of a smart society still faces many challenges.In view of this problem,first,this research constructs a smart society governance modernization strategy.Second,the innovation mode of a society governance mechanism driven by digital technology is proposed,including the precise intellectual control of a digital twin,the intelligent ubiquitous sensing of the Internet of Things,the empowerment remodeling of a blockchain and the livelihood service of artificial intelligence.Third,this study systematically explores the practice of smart society governance modernization from the aspects of basic information platform construction,evaluation system construction,application demonstration of epidemic prevention and control driven by big data,support of spatial intelligence and artificial intelligence technology for people’s livelihood,smart campus,public resources,and data governance application demonstration to provide theoretical guidance for promoting digital technology innovation in the process of the governance of a smart society. 展开更多
关键词 digital technology new infrastructure smart society governance system governance modernization
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Research on the Improvement and Innovation Paths of Teaching Quality in Private Universities in Zhejiang Province in the Digital Era
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作者 Xiangjiang Li 《Journal of Contemporary Educational Research》 2024年第3期227-231,共5页
In the digital era,the education and teaching of private undergraduate universities in China are undergoing innovative reform.This article uses the literature review method to conduct a survey and research on the qual... In the digital era,the education and teaching of private undergraduate universities in China are undergoing innovative reform.This article uses the literature review method to conduct a survey and research on the quality of teaching resources,teaching platforms,and literature reserves,and proposes a series of strategies and innovative paths to improve the teaching quality of private undergraduate universities.The research results show that the rational use of digital technology can improve the quality of education and teaching,and achieve innovative development in education and teaching.The research results have certain theoretical value and guiding significance for the teaching reform of private undergraduate universities under the background of digital teaching. 展开更多
关键词 Teaching quality digital technology Undergraduate universities Innovation path
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Anisotropic creep behavior of soft-hard interbedded rock masses based on 3D printing and digital imaging correlation technology
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作者 TIAN Yun WU Fa-quan +5 位作者 TIAN Hong-ming LI Zhe SHU Xiao-yun HE Lin-kai HUANG Man CHEN Wei-zhong 《Journal of Mountain Science》 SCIE CSCD 2023年第4期1147-1158,共12页
Three-dimensional(3D)printing technology is increasingly used in experimental research of geotechnical engineering.Compared to other materials,3D layer-by-layer printing specimens are extremely similar to the inherent... Three-dimensional(3D)printing technology is increasingly used in experimental research of geotechnical engineering.Compared to other materials,3D layer-by-layer printing specimens are extremely similar to the inherent properties of natural layered rock masses.In this paper,soft-hard interbedded rock masses with different dip angles were prepared based on 3D printing(3DP)sand core technology.Uniaxial compression creep tests were conducted to investigate its anisotropic creep behavior based on digital imaging correlation(DIC)technology.The results show that the anisotropic creep behavior of the 3DP soft-hard interbedded rock mass is mainly affected by the dip angles of the weak interlayer when the stress is at low levels.As the stress level increases,the effect of creep stress on its creep anisotropy increases significantly,and the dip angle is no longer the main factor.The minimum value of the long-term strength and creep failure strength always appears in the weak interlayer within 30°–60°,which explains why the failure of the layered rock mass is controlled by the weak interlayer and generally emerges at 45°.The tests results are verified by comparing with theoretical and other published studies.The feasibility of the 3DP soft-hard interbedded rock mass provides broad prospects and application values for 3DP technology in future experimental research. 展开更多
关键词 3D printing Soft-hard interbedded rock mass digital imaging correlation technology Weak interlayer Anisotropic creep
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The Formation Logic of the Digital Divide and Feasible Ways to Cross It:An Access-Based Analysis
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作者 Xu Haixin Yang Chen Yang Chanchan 《Contemporary Social Sciences》 2023年第3期29-42,共14页
How enterprises overcome the digital divide in a digital economy is a topic related to efficiency and fairness.The formation of the digital divide has showcased a certain level of objectivity and is also influenced by... How enterprises overcome the digital divide in a digital economy is a topic related to efficiency and fairness.The formation of the digital divide has showcased a certain level of objectivity and is also influenced by the characteristics of enterprises themselves.Based on the model that expands the information and communication technology(ICT)access,concept,we explored the digital divide’s formation logic of the digital divide and feasible ways to cross it.Our findings shed light on its formation logic,which includes elements of the subjective will of enterprises to transform,the fear of transformation,the dependence on development paths,and the cost of using digital technology,all of which have contributed to disparities in enterprises’motivational access.In addition,differences in the construction of digital infrastructure,financial strengths,business models,and heterogeneity in cluster networks have led to differences in enterprises’material access.The absorptive capacity of enterprises has affected their skill access,while the management capability influences the application access of enterprises.We also found that crossing the digital divide requires the joint efforts of governments,markets,and enterprises in the four access dimensions. 展开更多
关键词 digital divide ICT access digital technology motivational access skill access
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Critical Dialogic Accounting and Accountability Through Integrated Popular Reporting and Digital Technologies: The City of Bari
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作者 Paolo Pietro Biancone Silvana Secinaro +1 位作者 Valerio Brescia Ginevra Degregori 《Journal of Modern Accounting and Auditing》 2023年第4期93-100,共8页
Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo... Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability. 展开更多
关键词 critical dialogic accounting and accountability(CDAA) Integrated Popular Reporting digital technology dialogic accounting longitudinal case study
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Controlling the light wavefront through a scattering medium based on direct digital frequency synthesis technology 被引量:1
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作者 袁园 孙敏远 +3 位作者 毕勇 高伟男 张硕 张文平 《Chinese Physics B》 SCIE EI CAS CSCD 2021年第1期283-287,共5页
Phase modulation is a crucial step when the frequency-based wavefront optimization technique is exploited to measure the optical transmission matrix(TM) of a scattering medium. We report a simple but powerful method, ... Phase modulation is a crucial step when the frequency-based wavefront optimization technique is exploited to measure the optical transmission matrix(TM) of a scattering medium. We report a simple but powerful method, direct digital frequency synthesis(DDS) technology to modulate the phase front of the laser and measure the TM. By judiciously modulating the phase front of a He–Ne laser beam, we experimentally generate a high quality focus at any targeted location through a 2 mm thick 120 grit ground glass diffuser, which is commercially used in laser display and laser holographic display for improving brightness uniformity and reducing speckle. The signal to noise ratio(SNR) of the clear round focus is 50 and the size is about 44 μm. Our study will open up new avenues for enhancing light energy delivery to the optical engine in laser TV to lower the power consumption, phase compensation to reduce the speckle noise, and controlling the lasing threshold in random lasers. 展开更多
关键词 optical transmission matrix direct digital frequency synthesis technology phase modulation wavefront optimization
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GoTa-A Future-Oriented Digital Trunking Technology
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作者 Liu Shouwen Xue Yuhong Liu dinlong (CDMA Division of ZTE Corporation,Shenzhen 518004,China) 《ZTE Communications》 2004年第1期25-27,共3页
1 OverviewTrunking communication is an importantbranch in the mobile communications area.By adopting the PTT(Push-to-Talk)mode,half-duplex single calls and groupcalls can be directly set up.The trunkingtechnology is m... 1 OverviewTrunking communication is an importantbranch in the mobile communications area.By adopting the PTT(Push-to-Talk)mode,half-duplex single calls and groupcalls can be directly set up.The trunkingtechnology is mainly employed in the field ofdedicated mobile communications.Like othermobile technologies,the development of trunkingtechnology undergoes a course from analogtechnology to digital technology and then to moreadvanced technologies,and its applied fieldsalso have been changed from dedicatednetworks to common networks.In 2002,ZTE organized its R&D institutes 展开更多
关键词 GoTa-A Future-Oriented digital Trunking technology ZTE TDMA BSS BTS CDMA mode
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Assessing the influence of digital technologies on antenatal care visits in Zimbabwe:insights from 2019 Zimbabwe Multiple Indicator Cluster Survey
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作者 Elliot Mbunge Garikayi Bernard Chemhaka +1 位作者 Tafadzwa Dzinamarira Enos Moyo 《Global Health Journal》 2023年第3期167-174,共8页
Background and objective:To provide good health and well-being as established by the Sustainable Development Goal(SDG)3,access to digital technologies can act as conduits to achieve such progress in a population.As gu... Background and objective:To provide good health and well-being as established by the Sustainable Development Goal(SDG)3,access to digital technologies can act as conduits to achieve such progress in a population.As guided by the World Health Organization,antenatal care(ANC)attendance is one of the measures promoted to curtail the global health burden of maternal and infant mortality.ANC services are seldom utilized to their full potential in Zimbabwe.This study explores if any of the women's digital technology characteristics were associated with antenatal care visits.Methods:The study analyzed population-based cross-sectional data with a subsample of 1932 women aged 15-49 years from the 2019 Zimbabwe Multiple Indicator Cluster Survey.Test of associations with chi-square test,bivariate,and multivariate multinomial logistic regression analyses were used to examine the predictors of adequate(4-7)and optimal(≥8)ANC visits relative to undesirable(1-3)antenatal care visits among women who had given births 2 years before the survey.Results:The results indicate that 64.5%(1246/1932)of the women attained adequate ANC while about 9.8%(189/1932)attained optimal ANC.Reading a newspaper/magazine at least once a week(odds ratio[OR] 1.73,β'=0.551,t=2.030,P=0.043)and watching television at least once a week(OR 1.72,β=0.545,t=2.454,P=0.015),listening to the radio less than once a week(OR 1.28,β'=0.247,t=1.750,P=0.080),and owning a mobile phone(OR 1.48,β'=0.394,t=3.020,P=0.003)were positively associated with adequate ANC.Optimal ANC was significantly associated with women being able to read a newspaper at least once a week(OR 2.93,β'=1.074,t=3.120,P=0.002),listen to the radio less than 0nce a week(OR 2.07,p'=0.73,t=2.700,P=0.007)and have ownership of a mobile phone(OR 1.88,β'=0.631,t=2.620,P=0.009).Conclusion:Access to a newspaper,radio,television,and mobile phone were important predictors of a woman's ability to achieve her ANC attendance.Policies to improve the knowledge of ANC packages can be facilitated using digital technology to achieve adequate and preferably optimal ANC in Zimbabwe.It is important to improve digital infrastructure to support digital technologies in providing ANC services. 展开更多
关键词 digital technologies Maternal and child health AFRICA Child mortality Maternal mortality Prenatal care
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Fine Characterization and Analysis of Drying Strain of the ELM Board via DIC Technology
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作者 Yuanchu Liu Xiaodong Zhu +5 位作者 Zhengmin Jin Yingying Liu Qingjian Wei Bonan Liang Yingchun Cai Jingyao Zhao 《Journal of Renewable Materials》 SCIE EI 2023年第2期567-580,共14页
In this paper,the occurrence and development mechanism of strain on the cross-section during the wood drying is explored.Therefore,strain regularity on the cross-section of 50 mm thickness elm(Ulmus rubra)board at the... In this paper,the occurrence and development mechanism of strain on the cross-section during the wood drying is explored.Therefore,strain regularity on the cross-section of 50 mm thickness elm(Ulmus rubra)board at the temperature of 40℃and 80℃is detected via digital image correlation technology.Hence,the difference between tangential and radial strain at surface and core layers was denoted.The results showed that strain distribution in the width direction of the board is uneven.Moreover,a large drying shrinkage strain occurs at the near-core layer,while the maximum strain difference reaches 4.08%.Hence,the surface of the board is cracked along the thickness direction.The radial strain of the board is higher than the tangential strain in the early stage of drying,while these strains are reversed in the later stage of drying.The temperature is related to the difference between the tangential and radial strains of the elm board.These differences at the core layer are larger than those of the surface layer.The conducted research results provide a theoretical basis for process optimization. 展开更多
关键词 digital image correlation technology drying strain fine characterization moisture content distribution
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The First International Digital Printing and Image Technology Exhibition & The Sixth International Exhibition of Quick Printing Equipment & Technology
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《印刷工业》 2008年第2期118-119,共2页
Time: Sept.4-6, 2008Venue: Shenzhen Convention & Exhibition CenterSponsor: Printing and Printing Equipment Industries Association of China (PEIAC)Organizers: The Exhibition Department of
关键词 technology The First International digital Printing and Image technology Exhibition
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Digital measurement of bone tumor volume by CT three-dimensional reconstruction technology
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作者 胡永成 《外科研究与新技术》 2011年第2期125-125,共1页
Objective To discuss the measurement of bone tumor volume on the basis of three dimensional images segmentation technology. Methods Twenty patients with lacunar bone tumor from Tianjin Hospital and Tongji Hospital wer... Objective To discuss the measurement of bone tumor volume on the basis of three dimensional images segmentation technology. Methods Twenty patients with lacunar bone tumor from Tianjin Hospital and Tongji Hospital were included in the 展开更多
关键词 BONE digital measurement of bone tumor volume by CT three-dimensional reconstruction technology CT
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The Use of Digital Technology by Belt and Road Tax Administrations
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作者 Hafiz Choudhury Peter Hann 《Belt and Road Initiative Tax Journal》 2023年第2期53-63,共11页
The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterpris­es(MNEs)operating on their territory.Advanced technology and ... The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterpris­es(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax admin­istrations to implement the latest international tax rules and monitor taxpayer activi­ties more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider inter­national tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the effi­ciency of tax administration.The Belt and Road Initiative Tax Administration Cooper­ation Mechanism(BRITACOM)can be a platform for cooperation among tax admin­istrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology. 展开更多
关键词 Tax administration digital technology Risk assessment Tax compli­ance Governance International tax BRI BRITACOM
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The Application of Digital Technology in Optimizing the Business Environment in Tax Administration
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作者 《Belt and Road Initiative Tax Journal》 2023年第2期24-33,共10页
This paper examines the potential benefits of digital technology in tax administration in African countries.It proposes three hypotheses:(i)digital technolo­gy can reduce the compliance burden on businesses and t... This paper examines the potential benefits of digital technology in tax administration in African countries.It proposes three hypotheses:(i)digital technolo­gy can reduce the compliance burden on businesses and taxpayers,(ii)it can improve the efficiency and effectiveness of tax administrations,and(iii)it can enhance the transparency and accountability of tax administrations.The study mentions econo­metric models to test these hypotheses for further quantitative evidence.The Federal Inland Revenue Service(FIRS)in Nigeria serves as a case study,showcasing the positive impact of digitalization efforts on tax revenue collections.These efforts have reduced the compliance burden,improved data accuracy and timeliness,and enhanced com­munication between taxpayers and the tax authority,even during the COVID-19 pan­demic that has elicited the importance of digitalization in tax administration,thanks to the various technology-driven initiatives such as Integrated Tax Administration Sys­tem(ITAS),Standard Integrated Government Tax Administration System(SIGTAS),and TaxPro-Max implemented over the years.The West African Tax Administration Forum(WATAF)supports e-tax administration initiatives to automate processes and improve service delivery.The paper urges developing economies to embrace centralizing and standardizing digital technology transformation initiatives,for it is crucial for building institutional capacity and effective resource utilization in tax administration. 展开更多
关键词 digital technology Tax administration FIRS WATAF
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