درخت حوزه‌های تخصصی

The purpose of this research is to explore the social media trend in communication in Kuwait by utilizing the technology acceptance model. Social media has been gaining extraordinary adoption in past years that requires further investigation into user’s adoption habits, the various kinds of social media, and its effect on their perceived usefulness and ease of use of social media. The study consists of a total of 250 participants that were asked to complete a questionnaire in a random sample. Important findings indicate that the highest number of participants uses Facebook, and the second highest number of participants use Twitter. In terms of usage habits, the highest number of participants uses social media for chatting and connecting with family and friends. The second highest number of participants uses social media for reading posts. In terms of perceived usefulness, the highest numbers of participants perceive social media as ‘usefulness’, and the second highest numbers of participants feel that ‘social media is faster’. In terms of perceived ease of use the highest numbers of participants feel that social media is an easy way to communicate, and the second highest numbers of participants feel that social media does not require a lot of effort. In terms of gender it has been evident that females feel higher perceived usefulness and perceived ease of use of social media than males. The study bears theoretical and practical implications that show TAM can be successfully applied to examine social media in the context of Kuwait population. Furthermore, results of this study can be further generalized to neighboring GCC countries as they share similar geographic, economic, cultural, and financial factors.

The article examines the development of theoretical and methodological approaches and practical recommendations for improving the ecological and economic foundations of land management and land management at the local level in the example of the European Union. In practice, regional, spatial, strategic, landscape, and integrated types of land use development planning are most often used in the European Union. With the development of the market economy of European society, environmental problems arose, which prompted the development of landscape planning, both landscape-ecological and socio-economic aspects of territorial development. The experience of landscape planning was introduced in Germany, which later became used in almost all European countries. The study and direct comparison of existing landscape planning systems in different European countries, and their reduction to several basic features are not possible and impractical because these systems are very different. This is due to a number of reasons: history, features of political systems, cultural traditions, level of economic development, the nature of legal systems and property relations. Landscape planning in the European Union is going to be one of the tensest areas of activity in the future, and Ukraine must take an active part in this process.

The article presents the results of studies on the development of new statistical and econometric approaches to modeling budget policy. The obtained results are applied on the example of tax revenue modeling. Accounting for various factors, including through the use of mathematical methods, will allow you to plan reforms with a scientific position. In particular, this is especially true in connection with the introduction of multi-year budget planning. To identify the main threats to the tax base, the phenomenon of “tax passes” wasused, which is based on an assessment of the effectiveness of a tax credit. The main participants in the formation of the “gross gap” in the value added tax revenues in Ukraine are shown. A correlation and regression analysis of the natural logarithms of the gross domestic product and tax revenues is carried out. This allowed us to determine the elasticity of tax revenues and GDP in Ukraine. A change in GDP directly affects the amount of tax payments to the budget, and the rate of change of indicators is proportional and changes insignificantly. These results allow us to strategically model the reform of discretionary tax policy mechanisms based on a quantitative assessment of tax gaps and the elasticity of tax payments. The authors were able to substantiate some proposals for reforming the budget policy regarding tax revenues.

The E-commerce has been grown rapidly with the rise in the number of business entities. The expansion of e-commerce businesses, however, has created challenges to the tax authorities around the world. Due to the way in which e-commerce is being carry out, it may provide tax planning opportunities. This study aims to explore whether businesses that conducted e-commerce in Malaysia has the intention to do tax planning. Interviews were conducted with e-commerce business administrators. Result indicates that tax issues is not the main motivations for companies to do e-commerce. This indicates that other factors are more important for e-commerce businesses to consider in their planning stage

The production of counterfeit paper currencies has become cheaper because of the advancement in the printing technologies. The circulation of counterfeit currencies down the economy of a country. By leveraging this, there is a mandate to develop an intelligent technique for the detection and classification of counterfeit currencies. The intelligent techniques play a major role in the field of Human Computer Interaction (HCI) too. This paper deals with the detection of counterfeit Indian currencies. The proposed method feature extraction is based on the characteristics of Indian paper currencies. The first order and second order statistical features are extracted initially from the input. The effective feature vectors are given to the SVM classifier unit for classification. The proposed method produced classification accuracy of 95.8%. The experimental results are compared with state-of-the methods and produced reliable results.

Nowadays, the tourism industry accounts for approximately 10% of the global GDP, while it only contributes 3% of the economy in Iran. Since the pressure of US sanctions increases day after day on the Iranian economy, the necessity of paying attention to this industry as a source of foreign currency is felt more than ever. The purpose of this research is to analyze the reviews of users of social commerce websites by using a combination of text mining and data mining techniques. For this purpose, the database of TripAdvisor website (TripAdvisor.com) was evaluated, and all profile information of users who commented on hotels in Iran was collected. These comments on all the content of the website, such as hotels, restaurants, and attractions, were then extracted and analyzed. The optimal number of clusters was considered four clusters by calculating the Davies-Bouldin index, namingly water therapy tourists, boutique hotels style and Iran urban tourists, travelholics and food tourists, business and health tourists. Every single cluster possesses unique attributes and features. Afterward, the association rules were further identified for each cluster according to the characteristics of each cluster and the information in the users' profiles. Finally, a solution is proposed to increase the participation of the users on the website, and targeted promotional plans are expressed in accordance with the well-known features of each cluster.

E-learning has evolved for more than a decade, and universities are gradually embracing e-learning to provide more learning experience for their learners. E-learning is the use of electronic means through which training is received and obtained. E-learning offers a wide range of advantages (time and room mobility, cost-effectiveness, etc.) and also overcomes the limitations of digital learning that have led to the widespread adoption of the institute. The poor quality of e-learning services is one of the main causes of the number of errors collected. Experts proposed performance models for e-learning systems, but most relied solely on pedagogical opinions. From a software perspective, very limited attention is paid to evaluating the performance of e-learning applications. It is therefore quite difficult to evaluate the overall performance of the e-learning scheme effectively. The aim of this study is to draw up separate stakeholders in the e-learning system by providing a roadmap to ensure the effectiveness of their e-learning facilities, particularly in emerging countries and Iraq. The higher education data system guarantees and measures the performance of its e-learning system in its own way, as there is no specific definition of the performance of the e-learning system. This work is expected to be ready to harmonize the various stakeholders to a satisfactory standard within the performance framework.

The condition of the hotel's competitiveness is a strong brand. The introduction of digital marketing in the strategy of hotel branding creates new opportunities for hotels when interacting with guests through digital channels. The purpose of this study is to develop theoretical and practical measures to improve the effectiveness of marketing strategies in hotel branding using digital tools. To achieve the goal of the study was conducted research on targeted branding some of the largest hotel chains. The results of the analysis showed that in the process of branding at each stage the corresponding goals have achieved by means of advertising, marketing, public relations management, personnel selection, corporate culture.This study substantiates the main tools of the strategy of the Digital Marketing and Sales. The brands need to constantly monitor changes in market positions and audience sentiment using all the features and channels. The priorities should be implemented by performing key tasks, in particular such astimely measurements as far as brand experience has a positive effect on customer satisfaction and loyalty.