This paper aims to examine the mediating effect of attitude toward the continued application of e-tax in the association between perceived usefulness, ease of use, compatibility, and intention to continue applying e-tax based on empirical evidence from Vietnamese tax officials. Thereby, the research model is proposed and the hypotheses are developed on the basis of the Technology Acceptance Model (TAM). This study applies a quantitative analysis with a research sample of 343 tax officials from tax authorities at all levels within Vietnam. This study applies stratified and convenient sampling techniques. Structural equation modeling with AMOS was used to test the hypothesized relationships. The results revealed that among perceived usefulness, ease of use, and compatibility only perceived usefulness has a direct impact and positive relationship to the intention to continue applying e-tax and the attitude toward the continued application of e-tax also has a direct impact and positive relationship to the intention to continue applying e-tax. Especially, the results prove the mediating effects of attitude toward the continued application of e-tax on the relationships towards the intention to continue applying e-tax. This study contributes to both the literature and practice. The limitations and future research implications are discussed.

The mobile services sector in Saudi Arabia has experienced significant growth in recent years, largely driven by the increasing demand for mobile communication and internet services. This systematic review aims to identify and evaluate the effective strategies for enhancing customer satisfaction in Saudi Arabia's mobile services sector. A systematic review was conducted across five databases from 1st January 2010 and 31st March 2023. The entire process was followed as recommended by the PRISMA guidelines. The findings suggest that the most effective strategies for enhancing customer satisfaction in the Saudi Arabian mobile services sector are improving network coverage, enhancing customer service, offering competitive pricing, introducing new technology and features, and providing value-added services. By adopting these strategies, mobile service providers in Saudi Arabia can enhance their customers' satisfaction, build stronger relationships with their customers, and ultimately increase customer loyalty. Moreover, the study revealed that a combination of these strategies would lead to higher levels of customer satisfaction. The study's findings indicate that mobile service providers in Saudi Arabia can enhance customer satisfaction by focusing on various strategies, such as improving network coverage, customer service, pricing, technology, and features, and providing value added services. Customer satisfaction is one of the main aspects of service delivery. Immediate measures in this regard will assist the mobile sector in Saudi Arabia to plan effective approaches to improve customer satisfaction; this, in turn, can give them a competitive edge in the market and sustain growth in the mobile services sector.

This study examines the impact of Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System on Zakat Growth Acceleration, with Zakat Management Accountability as the mediating factor. Data from muzakki and Zakat institutions were collected through surveys and questionnaires, and regression and correlation analyses were used to assess the relationships between variables. The findings reveal that digital Zakat management positively impacts Zakat management accountability and Zakat growth acceleration. Transparency in Zakat reporting also has a positive effect on Zakat management accountability. However, the Zakat payroll system does not significantly influence Zakat management accountability or Zakat growth acceleration through mediation. The study underscores the importance of accountability as a mediator between digitalization, transparency, and Zakat growth, offering insights for Zakat institutions to optimize their practices and promote equitable social impact. Future research should consider qualitative methods and comprehensive variables to understand Zakat dynamics better.

This study employs a quantitative approach to investigate the relationship between E-learning and Organizational Excellence in UAE universities. The study focuses on 250 senior and middle administrators from public universities selected through a convenience sampling method. The advanced statistical tools SPSS and AMOS were used to analyze the research data through Structural Equation Modeling (SEM). The findings reveal the impact of e-learning dimensions–Technical Knowledge and Management Willingness—on Organizational Excellence. Additionally, the study delves into moderation effects, revealing that Gender, Age, Educational Level, and Experience play pivotal roles in influencing perceptions of e-learning among senior and middle administrators at UAE public universities. This research contributes to the understanding of how e-learning impacts Organizational Excellence within the UAE university landscape while also highlighting the crucial moderating roles of demographic variables. These findings offer valuable insights for educational institutions aiming to optimize e-learning strategies and enhance organizational performance.

Explosive material detection considers the identification and classification of explosive materials using techniques from traditional sniffer dogs to cutting-edge sensing technology like thermal imaging, X-ray scanners, and chemical sensors. Explosive detection is applied in various locations, including airports, government buildings, and public areas, to prevent terrorist attacks and criminal actions that attempt to employ explosive devices. The effectiveness of these procedures is dependent on the detection materials, equipment, and environment, so new techniques are continuously explored to increase precision, sensitivity, and detection speed. Because explosive substances present a critical risk to infrastructure, security, and public safety, extensive analysis of existing detection methods is needed. This paper highlights key areas for further research and development in explosive materials detection by addressing identified limitations and challenges. Specifically, advancements in technology, interdisciplinary collaboration, and the integration of AI techniques offer significant opportunities for improving detection accuracy, reducing false positives, and ensuring safer environments for individuals and society.

This study aims to explain the role of Tri Hita Karana-based business strategies and digital marketing strategies in improving sustainable business performance. The population of this study was traditional tai-weaving SMEs in Bali. The sample size was 195 managers of traditional ikat weaving SMEs with a purposive sampling method. The analysis technique used is Path Analysis using SEM-PLS. The results show that government and environmental orientation had a positive and significant effect on sustainable business performance, while digital orientation had no significant effect on sustainable business performance. Environmental orientation had a positive and significant effect on Tri Hita Karana's business strategy, and environmental orientation had an insignificant effect on digital marketing strategy. Furthermore, Tri Hita Karana's business and digital marketing strategies positively and significantly affected sustainable business performance. Therefore, it is essential for traditional tai-weaving SMEs in Bali to intensify the implementation of Tri Hita Karana and digital marketing strategies to improve sustainable business performance.

Coffee shops have now evolved into an integral part of the modern lifestyle embraced by today's youth, especially by Generation Z. This study aims to understand the role of technology, specifically through Social Media Usage (SMU) and Electronic Word-Of Mouth (eWOM), and how trust as a mediator affects purchase intention and subsequently impacts customer loyalty. This study involved 282 respondents from diverse backgrounds. The sampling technique employed both snowballing and random sampling methods. For analysis, the Structural Equation Modeling (SEM) technique was utilized. In the study, several relationships were tested for their significance. The relationship between SMU and Trust was found to be significant. However, the relationship between eWOM and Trust was not significant. Trust significantly influenced Purchase Intention and Customer Loyalty. The direct relationship between Purchase Intention and Customer Loyalty was not significant. Moreover, the mediated relationships of SMU through Trust to Purchase Intention were significant, while the mediated relationship of eWOM through Trust to Purchase Intention was found to be non-significant. This investigation illuminates the distinct confluence of age-old values and contemporary digital interactions in sculpting consumer behavior within Indonesia. It accentuates the imperative for coffee shop enterprises to discern and synergize with these trends to guarantee enduring prosperity.

The development of social media technology has an impact on the welfare of users but has side effects on communication and behavior when used excessively. Excessive use of social networking sites impacts user behavior in obtaining fast information and sharing information with other users to show their strengths as a personal profile. Data was collected on young adults who made purchases on credit with pay letters as many as 210 users of social media Twitter, Facebook, and YouTube. The analysis used in the study used Partial Least Square version 4. The research data was obtained by distributing questionnaires via Google Forms. The study results show that excessive SNS use influences money attitudes, including money anxiety, trust, and power. The money trust that users have has an impact on money power. Money attitude affects credit application PayLater overuse behavior. The results showed that money trust did not impact increasing credit application PayLater overuse behavior, while money power and money anxiety influenced credit application PayLater overuse behavior. Research makes a practical contribution for SNS users to continue using it reflectively, so it does not interfere with work activities, family relationships, and the responsible use of money. The theoretical contribution enriches the theory of money behavior, e-payment, and money attitude using social media.

The goal of the present study was to strategically analyze the value chain of the services based on cell phone in Iran’s capital market and to present solutions for its upgrade. Nowadays, due to focusing on the customer and his needs, services are of great significance to create value for the customers. On the other hand, given the growing trend of online users, the capital market’s future be-longs to the online business. This research was concerned with a strategic analysis of the aforesaid services value chain. By using SWOT method, the data related to the strengths, weaknesses and threats, as well as environmental opportunities, were collected through using two questionnaires and interviews with users, specialists, and experts in technical and regulatory domains. At the end, by using descriptive statistical methods of analysis, suggestions for upgrading every part of the chain have been presented. Regarding the analyses, the weakness in communication networks and the existing infrastructure for the purpose of information transfer could be regarded as the greatest barrier to the services; also, due to the substructure problems, sometimes the users could be faced with problems such as inaccessibility to the information and inability in conducting their transactions. However, it should be noted that the companies providing these services have been success-ful in presenting efficient software and useful information for their users, as well as giving them deep satisfaction. Given the existing high capacity in this competitive market and the growing number of online users, it is predicted that the capital market could have the potential to be greatly prosperous and serve as an appropriate market for newcomers’ activity.

The main objective of facility location problem is the utilization of the facility by maximum number of possible customers so that the profit is maximized. For instance, in some services like wireless sensor networks, Wi-Fi, repeaters, etc., where the service area is limited, some specific equipment is installed in such a way that it could be used by maximum number of users. Here, the number of users for a particular facility is optimized with the help of clustering technique. The study develops a model for facility allocation problem. For the solution algorithm, a hybrid approach which is based on clustering and mixed integer linear programming (MILP) is proposed. The proposed method consists of two parts where in the first part, the K-means clustering technique is used and in the second part, for each cluster an MILP technique is implemented so that the facility which yields the maximum profit is obtained. Numerical examples for clustering and without clustering are presented. Analysis shows that due to clustering the average distance between facility and customer is significantly reduced.