While Shandong Province is the largest historical and cultural and the first agricultural province in China, in recent years, due to the accelerated urbanization and modernization process, the conflict between traditional culture and modern civilization has had a serious impact on rural culture, and the ancient architecture among the villages in Shandong has also caused certain damage. These ancient buildings scattered in various villages in Shandong are important historical and cultural resources, the embodiment of Shandong traditional culture, and have an important role in the revitalization of rural culture and the enhancement of rural cohesion. However, research on the subsequent survey, conservation and restoration, and tourism development of ancient buildings in Shandong has lagged behind, and the role of these buildings in the inheritance of traditional Shandong traditional culture has not been given due attention, and their role in the construction of rural culture in the new era of Shandong has been seriously neglected. Tourism utilization is generally considered to be the preferred way to solve the conservation problems of ancient buildings. This study argues that the cultural revitalization of rural culture can be driven by the tourism and cultural industry of ancient buildings, and it can also provide a strong and sustainable power source for the rural revitalization strategy of the whole Shandong Province.

The dependencies of the chemical element abundances in stellar atmospheres with respect to solar abundances on the second ionization potentials of the same elements were investigated using the published stellar abundance patterns for 1,149 G and K giants in the Local Region of the Galaxy. The correlations between the relative abundances of chemical elements and their second ionization potentials were calculated for groups of stars with effective temperatures between 3,764 and 7,725 K. Correlations were identified for chemical elements with second ionization potentials of 12.5 eV to 20 eV and for elements with second ionization potentials higher than 20 eV. For the first group of elements, the correlation coefficients were positive for stars with effective temperatures lower than 5,300 K and negative for stars with effective temperatures from 5,300 K to 7,725 K. The results of this study and the comparison with earlier results for hotter stars confirm the variations in these correlations with the effective temperature. A possible explanation for the observed effects is the accretion of hydrogen and helium atoms from the interstellar medium.

In this work, the problem of resonance caused by some gravitational potentials due to Mercury and a third body, namely the Sun, together with some non-gravitational perturbations, specifically coronal mass ejections and solar wind in addition to radiation pressure, are investigated. Some simplifying assumptions without loss of accuracy are employed. The considered force model is constructed. Then the Delaunay canonical set is introduced. The Hamiltonian of the problem is obtained then it is expressed in terms of the Deluanay canonical set. The Hamiltonian is re-ordered to adopt it to the perturbation technique used to solve the problem. The Lie transform method is surveyed. The Hamiltonian is doubly averaged. The resonance capture is investigated. Finally, some numerical simulations are illustrated and are analyzed. Many resonant inclinations are revealed.

The article summarises the status and competence of UJV Rez, a. s. (up to 2012, the Nuclear Research Institute Rez, Czech Republic) in the field of radioactive waste (RAW) management as a company managing of 95% of institutional radioactive wastes in Czech Republic. UJV Rez a. s. has been one of the Czech Republic’s key research and engineering institutions in the field of nuclear energy production since 1955. The company processes and conditions prior to storage 95% of so-called institutional RAW and is the principal partner of the state with respect to the research support of the Czech deep geological repository development project. UJV Rez a. s. boasts its own accredited radiochemical analytical test laboratory, unique of its kind in the Czech Republic. Of equal importance is UJV Rez’s active participation in a range of international organisations and associations and its involvement in wide range of international projects, and so as European projects. One of them is EU funded project PREDIS: Pre-disposal management of radioactive wastes, that has started at September 2020, focused on the field of low level radioactive waste (LLW) and intermediate level radioactive waste (ILW) pre-disposal.

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

The purpose of this study is to analyze the level of science and technology development and digital readiness of scientific research institutes based on the author’s assessment methodology (a set of evaluations and multifactorial indicators). Keeping with the previous literature, the research is caused by the novelty of the problem, which suggests dividing the literature review into two main research groups: theoretical background, which concentrates on the digital readiness definition, and the impact of digital readiness on science. Moreover, the scientific significance lies in the fact that proposed ideas in the research, developed theoretical and methodological provisions can significantly enrich theories related to the identification of the digital readiness of science and its consumers. Further, the research is devoted to the development of assessment methods of digital changes and analysis of the level of development of digital readiness of scientific research institutes, which is based on the author’s assessment methodology (a set of evaluations and multifactorial indicators). The methodology provides an opportunity to build ratings of the digital readiness of scientific-research institutes to the formation and development of a digital economy. Obtained results show that the priority task in the current and the future period is to increase the authority and recognition of scientific organizations, the quality of scientific research, and the formation of demand for scientific products.

This research tests the effects of institutional pressures, the use of performance measurement systems and accountability, and moderation effects of human resource capability between institutional pressures and the use of performance measurement systems in the Local Government institutions in Indonesia. The research aims to provide empirical evidence both quantitatively and qualitatively that isomorphism institutional pressures occurred in the scope of implementation of the performance measurement system and accountability in the public sector organizations and to show the importance of human resource capability enhancement in reducing external pressure impact. In addition, it tries to develop the correlation model of institutional pressures, human resource capability, implementation of the performance measurement system, and accountability of public sector organizations. The research used mixed methods with sequential explanatory design. The data collection used surveys and interviews in 209 regency/Special Region of Yogyakarta and Central Java local governments as samples. The research result indicated that the institutionalization process of the performance measurement is influenced by institutional pressures, especially coercive and mimetic pressures. Human resource capability was unable to weaken institutional pressures effects in the performance measurement system implementation. The research also proved that the use of a performance measurement system was able to improve local government institution accountability.

This study aims to test the influence of employee competency and career management on career commitment in Indonesia. The study uses the cross-sectional data of regional government employees collected from February to April 2020. Regression and structural equation modeling are employed. The results base on the effect of employee competency and career management on career commitment in Indonesia are in line with the existing theory (i.e., Bandura’s Career Theory). Employee competency has a significant positive influence on career management and career commitment, which shows that regional government employees with high competency generate effective career management, and in turn career commitment increased. Regional governments with their career management program should formulate human resources management practice policy (e.g., career support, training, career development program, and orientation programs) in order to increase their competency. The positive effect of employee competency on career management is because of the effective training and career development program. The positive influence of career management on career commitment is due to the regional government providing an attractive career program, thus, employees’ career commitment improved. The positive influence of employee competency on career commitment via career management is implemented by regional government support to improve the career management program.

Sustainable tourism is the development of tourism activities to meet the current needs of tourists and indigenous peoples while paying attention to the conservation and improvement of resources for the development of tourism activities in the future (World Tourism Organization, 2013). With the aim of identifying factors affecting the development of sustainable tourism in the South Central Coast of Vietnam, the study conducted a typical survey of 160 tourism managers and 240 tourists traveling or have participated in tourism activities of 8 provinces in the South Central Coast of Vietnam, and used the exploratory factor analysis (EFA) analysis and regression analysis for analyzing the data. The research results show that 11 factors impact the development of sustainable tourism in the South Central Coast namely Institutions and policies for tourism development, Infrastructure, Tourism resources, Human resources for tourism, Diversity of tourism services, Relevant support services, Activities of association and cooperation for tourism development, Tourism promotion and encouragement, Tourists’ satisfaction, Local community, and Other factors. At the same time, among the above factors, the factors Institutions and policies for tourism development, Infrastructure, Tourism resources, and Local community strongly impact the development of sustainable tourism in the region.

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia’s setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.