An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

The Appeals,Dilemmas,and Pathways of Enabling Rural Teachers’Professional Development Through Emerging Technologies

With the rapid advancements in technology,especially in digitalization and intelligence,numerous modern technologies have poured into rural schools,effectively improving their informatization conditions.Nevertheless,these technologies remain detached from rural teachers,failing to significantly enhance the quality of education and teaching in rural areas.Rural education is a crucial aspect of ensuring balanced development in education.The question of how to enhance rural teachers’technological application abilities and fully leverage the positive role of technology in rural education and teaching has become a significant topic of current research on rural education issues.To better address this question,this study conducted a thorough examination of the specific appeals of rural teachers in the process of technology enablement.It was discovered that rural teachers generally face dilemmas such as insufficient technological application abilities,difficulties in obtaining quality teaching resources,and the lack of continuous technical support and update mechanisms.Based on these findings,specific pathways such as strengthening rural teacher training,optimizing the allocation of educational resources,and establishing mechanisms for continuous technical support and updates are proposed to aid in the high-quality development of rural education.

Advances in Sludge Treatment Technology

In recent years,sewage treatment has become a common concern of cities,and proper sewage treatment will directly benefit cities by facilitating their healthy and fast development. In this study,the principles of sludge treatment and disposal such as reduction,stabilization,harmlessness,resource utilization,and low carbonization were introduced. Afterwards,the advantages and disadvantages of ways to dispose sewage were analyzed,and some new techniques were also introduced. In a word,it was advisable to treat sewage properly based on actual conditions.

The Radio Technologies in City Emergency Response System

Ⅰ. WHAT’S CERSThe City Emergency Response System (CERS) is a comprehensive system that provides the emergency relief and services for the citizen through an integrated communication and IT platform. With CERS, the

An Analysis of Knowledge Sharing Approaches for Emerging-technology-based Strategic Alliances in Electronic Industry

Emerging technologies are now initiating new industries and transforming old ones with tremendous power. They are different games compared with established technologies with distinctive characteristics of knowledge management in knowledge-based and technological-innovation-based competition. How to obtain knowledge advantage and enhance competences by knowledge sharing for emerging-technology-based strategic alliances （ETBSA） is what we concern in this paper. On the basis of our previous work on emerging technologies＇ distinctive attributes, we counter the wide spread presumption that the primary purpose of strategic alliances is knowledge acquiring by means of learning. We offers new insight into the knowledge sharing approaches of ETBSAs - the knowledge integrating approach by which each member firm integrates its partner＇s complementary knowledge base into the products and services and maintains its own knowledge specialization at the same time. So that ETBSAs should plan and practice their knowledge sharing strategies from the angle of knowledge integrating rather than knowledge acquiring. A four-dimensional framework is developed to analyze the advantages and disadvantages of these two knowledge sharing approaches. Some cases in electronic industry are introduced to illustrate our point of view.

From Radical Innovation to Emerging Technology:Based on the Analysis of the IT Industry Cases

A process model of radical innovation evolving to emerging technology is built in this paper. Based on some typical cases in IT industry, by using this model, a systematic study about the process, path, characteristics and affect factors of radical innovation evolving to emerging technology is made. The conclusion of this study brings some inspiration for the management of emerging technology.

Optimal Deep Learning Model Enabled Secure UAV Classification for Industry 4.0

Emerging technologies such as edge computing,Internet of Things(IoT),5G networks,big data,Artificial Intelligence(AI),and Unmanned Aerial Vehicles(UAVs)empower,Industry 4.0,with a progressive production methodology that shows attention to the interaction between machine and human beings.In the literature,various authors have focused on resolving security problems in UAV communication to provide safety for vital applications.The current research article presents a Circle Search Optimization with Deep Learning Enabled Secure UAV Classification(CSODL-SUAVC)model for Industry 4.0 environment.The suggested CSODL-SUAVC methodology is aimed at accomplishing two core objectives such as secure communication via image steganography and image classification.Primarily,the proposed CSODL-SUAVC method involves the following methods such as Multi-Level Discrete Wavelet Transformation(ML-DWT),CSO-related Optimal Pixel Selection(CSO-OPS),and signcryption-based encryption.The proposed model deploys the CSO-OPS technique to select the optimal pixel points in cover images.The secret images,encrypted by signcryption technique,are embedded into cover images.Besides,the image classification process includes three components namely,Super-Resolution using Convolution Neural Network(SRCNN),Adam optimizer,and softmax classifier.The integration of the CSO-OPS algorithm and Adam optimizer helps in achieving the maximum performance upon UAV communication.The proposed CSODLSUAVC model was experimentally validated using benchmark datasets and the outcomes were evaluated under distinct aspects.The simulation outcomes established the supreme better performance of the CSODL-SUAVC model over recent approaches.

Sensors and healthcare 5.0:transformative shift in virtual care through emerging digital health technologies

Emerging digital technologies continues to evolve posing unprecedented opportunities in health systems globally to improve healthcare services delivery.There has been significant progress in healthcare.However,the lack of emotive recognition coupled with a dearth of personalized and pervasive health applications and emotive smart devices calls for the integration of intelligent sensors health systems through emerging technologies.Although there has been significant progress in smart and connected health care,more research innovation,dissemination and technologies are needed to unbundle new opportunities and move towards healthcare 5.0.Healthcare is at the dawn of a paradigm change to reach the new era of smart disease control and detection,virtual care,smart health management,smart monitoring,and decision-making.Therefore,this study discusses the roles and capacities of sensors,their capabilities and other emerging technologies such as nanotechnology,5 G technologies,drone technology,blockchain,robotics,big data,internet of things,artificial intelligence,and cloud computing.Healthcare 5.0 provides healthcare services including patient remote monitoring.tracking and virtual clinics,emotive telemedicine,ambient assisted living,smart self-management,wellness monitoring and control,smart treatment reminders,compliance and adherence,and personalized and connected health care.However,building resilience and robust healthcare 5.0 is not immune to challenges.Organizational challenges,technological and infrastructural barriers,lack of legal and regulatory frameworks and e-health policies,individual perceptions,misalignment with hospitals'strategy,lack of funding,religious and cultural bariers are identified as potential barriers to the successful implementation of healthcare 5.0.Therefore,there is a need for building resilient technology-driven healthcare systems.To achieve this,there is a need for expanding technological infrastructure,provision of budgetary support based on sustainable business models,develop appropriate legal and e-health policies,standardization and synchronization of protocols,improving stakeholders'engagement and involvement and establishment of private and public partnerships and investments.

A case for systemic environmental analysis of cultured meat

The environmental implications of cultured meat are profound. An anticipatory life cycle assessment of cultured meat published in 2011 suggested it could have a smaller impact than agricultural meat in all categories except energy consumption. As with most technologies, cultured meat will almost certainly be accompanied by unintended consequences as well as unforeseen costs and benefits that accrue disproportionately to different stakeholders. Uncertainty associated with new engineered products cannot be completely eliminated prior to introduction, but ongoing environmental assessments of the technologies as they advance can serve to reduce unforeseen risks. Given the pace at which tissue engineering is advancing, systemic assessments of the technology will be pivotal in mitigating unintended environmental consequences.

Towards data-driven models for diverging emerging technologies for maternal,neonatal and child health services in Sub-Saharan Africa:a systematic review

Sub-Saharan Africa(SSA)has the highest maternal and under-five mortality rates in the world.The advent of the coronavirus disease 2019 exacerbated the region's problems by overwhelming the health systems and affecting access to healthcare through travel restrictions and rechanelling of resources towards the containment of the pandemic.The region failed to achieve the Millenium Development Goals on maternal and child mortalities,and is poised to fail to achieve the same goals in the Sustainable Development Goals.To improve on the maternal and child health outcomes,many SSA countries introduced digital technologies for educating pregnant and nurs-ing women,making doctors'appointments and sending reminders to mothers and expectant mothers,as well as capturing information about patients and their illnesses.However,the collected epidemiological data are not being utilised to inform patient care and improve on the quality,efficiency and access to maternal,neonatal and child health(MNCH)care.To the researchers'best knowledge,no review paper has been published that focuses on digital health for MNCH care in SSA and proposes data-driven approaches to the same.Therefore,this study sought to:(1)identify digital systems for MNCH in SSA;(2)identify the applicability and weaknesses of the dig-ital MNCH systems in SSA;and(3)propose a data-driven model for diverging emerging technologies into MNCH services in SSA to make better use of data to improve MNCH care coverage,efficiency and quality.The PRISMA methodology was used in this study.The study revealed that there are no data-driven models for monitoring pregnant women and under-five children in Sub-Saharan Africa,with the available digital health technologies mainly based on SMS and websites.Thus,the current digital health systems in SSA do not support real-time,ubiquitous,pervasive and data-driven healthcare.Their main applicability is in non-real-time pregnancy moni-toring,education and information dissemination.Unless new and more effective approaches are implemented,SSA might remain with the highest and unacceptable maternal and under-five mortality rates globally.The study proposes feasible emerging technologies that can be used to provide data-driven healthcare for MNCH in SSA,and the recommendations on how to make the transition successful as well as the lessons learn from other regions.

Pavement Friction and Skid Resistance Measurement Methods: A Literature Review

Driving safety is of significance in the automobile industry and transportation systems. Pavement skid resistance has long been recognized as the most important parameter in reducing traffic accidents especially in wet conditions. The knowledge of the friction coefficient and skid resistance is very valuable information for safety enhancement of roads. Thus, it is important to find proper methods for measuring skid resistance and frictional properties of the pavement surface. There is a wide range of measurement methods and devices for measuring skid resistance. This paper presents a review on the research studies that have been done on characterization of the frictional properties of the pavement surface and discussed methods used for measurement and evaluation of texture characteristics and the strengths and weaknesses of these methods. Finally, some ideas have been suggested to develop new methods for better and proper measurement of skid resistance.

Emergent Technologies for Cardiovascular Surgery

The optimal vascular blood supply throughout the body guarantees the support of normal functions to tissues and organs.Implants are now becoming a seamless extension of the body and shall accompany a higher level of fidelity between the device and the patient.As regenerative medicine is still in its infancy,the ongoing search for new and effective prosthetic alternatives continues to be essential and highly rewarding.Thanks in part to the progress of imaging and the benefits of 3D printing,previously unimagined emergent technologies are at hand.The emerging technologies of the last few decades and the near future will continue to greatly improve both the quality and quantity of patients' lives.They focus on minimally invasive technologies(keyhole surgery) and approaches for deployment of valves,stent-grafts,leadless pacemakers and adaptation of medical devices for destination therapy(assist devices and artificial hearts).In addition,specific blood conduits for the aortic valves together with the aortic arch and the pulmonary valves are considered.These breakthroughs are currently at various stages of development and acceptability.Innovative biomaterials were essential in the development of cardiovascular devices.They were and they still are the essential support for conduction prosthesis,but their place in signal prosthesis is being revisited.Any new development in medical devices has been frequently driven by surgeons and industry.The emergent technologies are introduced by pioneers.The risks and benefits of devices must be continuously reassessed during the lifetime of the implants based upon sound scientific principles of investigation,clinical experience of the users and retrieval programs.

Cache Memory Design for Single Bit Architecture with Different Sense Amplifiers

Most modern microprocessors have one or two levels of on-chip caches to make things run faster,but this is not always the case.Most of the time,these caches are made of static random access memory cells.They take up a lot of space on the chip and use a lot of electricity.A lot of the time,low power is more important than several aspects.This is true for phones and tablets.Cache memory design for single bit architecture consists of six transistors static random access memory cell,a circuit of write driver,and sense amplifiers(such as voltage differential sense amplifier,current differential sense amplifier,charge transfer differential sense amplifier,voltage latch sense amplifier,and current latch sense amplifier,all of which are compared on different resistance values in terms of a number of transistors,delay in sensing and consumption of power.The conclusion arises that single bit six transistor static random access memory cell voltage differential sense amplifier architecture consumes 11.34μW of power which shows that power is reduced up to 83%,77.75%reduction in the case of the current differential sense amplifier,39.62%in case of charge transfer differential sense amplifier and 50%in case of voltage latch sense amplifier when compared to existing latch sense amplifier architecture.Furthermore,power reduction techniques are applied over different blocks of cache memory architecture to optimize energy.The single-bit six transistors static random access memory cell with forced tack technique and voltage differential sense amplifier with dual sleep technique consumes 8.078μW of power,i.e.,reduce 28%more power that makes single bit six transistor static random access memory cell with forced tack technique and voltage differential sense amplifier with dual sleep technique more energy efficient.

Emerging Technologies of Future Multimedia Coding, Analysis and Transmission

Three years ago,ZTE Communications published a special issue called Emerging Technologies of Multimedia Coding,Analysis and Transmission.Over the past three years,great advances have been made in multimedia.The purpose of this special issue is to report on the progress and

An iterative ITI cancellation method for multi-head multi-track bit-patterned magnetic recording systems

Bit-Pattemed Magnetic Recording(BPMR)is one of the emerging data storage technologies,which promises an Areal Density(AD)of about 4 Tb/in2.However,a major problem practically encountered in a BPMR system is Inter-Track Interference(ITI)that can deteriorate the overall system performance,especially at high ADs.This paper proposes an iterative ITI cancellation method for an m-head m-track BPMR system,which uses m heads to read m adjacent tracks and decodes them simultaneously.To cancel the ITI,we subtract the weighted readback signals of adjacent tracks,acting as the ITI signals,from the readback signal of the target track,before passing the refined readback signal to a turbo decoder.Then,the decoded data will be employed to reconstruct the ITI signal for the next turbo iteration.Experimental results indicate that the proposed system performs better than the conventional system that uses one head to read one data track.Furthermore,we also find out that the proposed system is more robust to media noise and track misregistration than the conventional system.

智慧城轨车辆技术标准体系构建研究

With the rapid development and application of cloud computing,big data,artificial intelligence,5G,satellite communication,blockchain and other emerging information technologies,conditions have been provided for the intelligent development of urban rail vehicles.With the development of smart urban rail vehicles,the standards system of traditional urban rail vehicle cannot meet the development requirements,so it is necessary to study and reconstruct the standards system.To embody the intelligent level of urban rail vehicles,the paper conducts the research on the standards for the urban rail vehicle train control system,monitoring and diagnosis system,passenger service system,and then proposes the overall architecture and standard list of smart city rail vehicle technical standards system,providing reference for the planning and establishment of China's smart city rail standards system.

Post lithium ion batteries for emerging energy storage technologies

It is obvious that in the next ten years,lithium ion batteries are still the dominating power source for a wide range of products including consumable electronics,vehicles(cars,motorbikes,scooters,buses),drones,and even robots and tanks.However,in the pursuit of cost-effective,safety-reliable,and highly efficient energy storage technologies,researchers are developing

An Overview of Non-Volatile Flip-Flops Based on Emerging Memory Technologies(Invited paper)

Low power consumption is a major issue in nowadays electronics systems. This trend is pushed by the development of data center related to cloud services and soon to the Internet of Things （IoT） deployment. Memories are one of the major contributors to power consumption. However, the development of emerging memory technologies paves the way to low-power design, through the partial replacement of the dynamic random access memory （DRAM） with the non-volatile stand-alone memory in servers or with the embedded or distributed emerging non-volatile memory in IoT objects. In the latter case, non-volatile flip-flops （NVFFs） seem a promising candidate to replace the retention latch. Indeed, IoT objects present long sleep time and NVFFs offer to save data in registers with zero power when the application is idle. This paper gives an overview of NVFF architecture flavors for various emerging memory technologies.

Research on the Formation Modes of Emerging Technologies Based on the Species Origin Theory

Based on the research on emerging technologies and ＂the technology species＂, this thesis tries to find out the homologous relations between emerging technology and new species. The theory of the new biology species in synthetic evolution and the modern genetics is referred in the research. The modes of forming emerging technologies are discussed through some examples of IT evolvement according to modes of the biology speciation. Finally, it is pointed out that the biology species origin theory can analogize continuously the research about the evolvement mode of every emerging technology, and the implications have been bought to enterprises based on the formation conditions of each mode.

Factors influencing venture capital perforsmance in emerging technology:The case of China

This study aims to identify the systematic factors influencing venture capital performance in emerging technology.Emerging technologies are the driving force of contemporary economic and social development,but their technologies and markets are subject to great uncertainty.As a high-risk,high-yield investment method,venture capital plays an extremely important role in supporting technological innovation and promoting the upgrading of industrial structures.Following information processing theory,this study applies a quantitative analysis to data from 61 venture capitalists in Beijing,China using structural equation modeling(SEM).The sample firms were established since 2015 and invested mainly in emerging technology startups.The model passed the goodness-of-fit indices test and reveals that information acquisition,venture capital executives,and venture capital strategies have a positive impact on venture capital performance,and venture capital strategies played a partial mediating role.