JOURNAL INFORMATION AND TECHNOLOGY MANAGEMENT (JISTM)

THE EVOLUTION AND IMPACT OF ARTIFICIAL INTELLIGENCE: A COMPREHENSIVE ANALYSIS OF FUTURE APPLICATIONS AND CHALLENGES

2025-11-21T11:14:16+08:00

This paper provides a comprehensive review of the evolution, current state, and future implications of artificial intelligence (AI) across multiple domains. Although AI’s technological progress has accelerated rapidly, a critical gap remains in integrating ethical and governance frameworks to ensure responsible and human-centered innovation. Drawing from literature and policy developments between 2018 and 2025, this review explores AI’s operational mechanisms, its distinction from human cognition, and the socio-ethical challenges in education, healthcare, law, and industry. Key findings highlight (1) the persistent gap between human intuition and machine reasoning; (2) AI’s growing global economic influence, and (3) emerging concerns of fairness, privacy, and accountability. Sustainable advancement requires alignment with UNESCO’s Recommendation on the Ethics of Artificial Intelligence, the European Union Artificial Intelligence Act, and IEEE’s Ethically Aligned Design framework. The study contributes by synthesizing technological, ethical, and regulatory perspectives to guide responsible, human-centered AI.

BEYOND THE ALGORITHM ON HOW AI WILL REDEFINE HUMAN PROGRESS: FROM DIRECTION TO EMPOWERMENT

2025-11-21T10:38:38+08:00

This position paper presents a critical analysis of the evolution of Artificial Intelligence in Education (AIEd) through three distinct paradigms: AI-directed (learner-as-recipient), AI-supported (learner-as-collaborator), and AI-empowered (learner-as-leader). Through a comprehensive review of literature spanning three decades (1990-2021), the study examines the theoretical foundations, implementation approaches, and practical applications of each paradigm. The analysis reveals a progressive shift from technology-centered to learner-centered approaches, highlighting the transformation of learners' roles from passive recipients to active leaders in their educational journey. The paper identifies critical challenges in integrating AI with educational theories and proposes a framework for future AIEd development that emphasizes human agency, personalized learning, and ethical considerations. The findings suggest that successful AIEd implementation requires balancing technological advancement with pedagogical principles, while maintaining focus on human-centered learning experiences. This work contributes to the field by providing a structured framework for understanding AIEd's evolution and guiding future development toward more effective, learner-centered educational technologies.

MAXIMIZING TAX COLLECTION EFFICIENCY THROUGH STRATEGIC CUSTOMS TECHNOLOGY ADOPTION: A REVIEW OF GLOBAL TRENDS AND APPLICATIONS

2025-11-20T12:12:43+08:00

Governments are accelerating customs digitalization to safeguard revenue while enabling faster, risk‑based clearance. This paper refines and synthesizes recent evidence on how strategic customs technologies translate into measurable gains in tax collection efficiency (TCE). We conduct a structured narrative review of 2020–2025 peer‑reviewed studies and flagship policy reports (Scopus/WoS; WCO/OECD/World Bank/IMF), integrating insights through the Technology Acceptance Model (TAM) and Institutional Theory. The synthesis indicates that integrated e‑customs/Single Window, API‑based interoperability, and AI‑enabled risk engines are consistently associated with shorter clearance times, higher audit hit‑rates, improved valuation accuracy, and greater post‑clearance recovery—conditional on user‑centred design, training/ICT support, robust data governance, and enabling legal frameworks. For middle‑income administrations, benefits are maximized by phased use‑case pilots, data‑quality programs, and human‑in‑the‑loop analytics with transparent KPIs (e.g., Time Release Study (TRS), audit yield, recovery per audit, cost‑to‑collect). Originality stems from integrating behavioural (TAM) and institutional lenses to convert global evidence into an actionable 12–24‑month roadmap tailored to administrations such as the Royal Malaysian Customs Department (RMCD).

SYSTEM INTEGRATION IN CUSTOMS FOR TAX COLLECTION EFFICIENCY: A BIBLIOMETRIC AND SCIENCE-MAPPING ANALYSIS

2025-11-21T10:52:16+08:00

This study examines the integration of systems for tax collection efficiency in customs administration, addressing critical gaps in understanding the intellectual structure and theoretical foundations of this rapidly evolving field. Despite the growing importance of digital transformation in tax administration globally, existing knowledge remains theoretically fragmented, lacking coherent frameworks that bridge technological innovation with administrative effectiveness. Furthermore, the theoretical gap is evident in the absence of integrated models explaining how system interoperability influences tax collection outcomes. Accordingly, a comprehensive bibliometric analysis of 706 Scopus publications (1981-2025) was conducted using OpenRefine for data harmonization and VOSviewer for visualization. The analysis uniquely identifies four distinct theoretical clusters that evolve in isolation: technological determinism in system design, institutional theory in administrative reform, economic efficiency models in revenue optimization, and governance theory in compliance management. At the same time, publications increased sharply after 2018, reflecting urgent needs for frameworks to guide pandemic-driven digitization. Additionally, the study's novelty lies in demonstrating the evolution of system integration research from purely technical implementations to complex socio-technical systems that require interdisciplinary foundations. Moreover, substantial research contributions emerged from the United States (US) (18.27%), China (16.43%), and the United Kingdom (UK) (6.09%). Keyword clustering reveals insufficient theoretical development at the intersection of computer science (11.8%) and social sciences (24.4%), particularly in human-technology interaction within tax administration contexts. This study uniquely establishes a conceptual map that reveals how research has been conducted within disciplinary silos, with limited cross-pollination between technological and administrative theories. In addition, this fragmentation creates a significant gap that hinders the development of a comprehensive framework. Nonetheless, findings guide future research toward integrated theoretical models that better explain how digital transformation drives tax collection efficiency in customs administration.

CORRELATION BETWEEN HARDNESS AND MICROSTRUCTURAL EVOLUTION OF P22 STEEL SUBJECTED TO ANNEALING

2025-11-20T12:16:18+08:00

This study investigates the correlation between hardness and microstructural evolution in P22 carbon steel subjected to annealing. Brinell hardness testing revealed a reduction from 161.3 BHN in the as-received condition to 121.3 BHN after annealing, corresponding to an approximate 25% decrease. Optical microscopy of the as-received sample showed irregularly shaped grains with elongated, clustered carbide precipitates concentrated along grain boundaries, which contributed to higher hardness by impeding dislocation motion. In contrast, the annealed microstructure exhibited coarser, more homogeneous grains with spheroidized and uniformly dispersed carbides, consistent with thermal stability achieved through recovery and recrystallization. Complementary SEM analysis further revealed that machining induced grooves and work-hardened surface features present in the as received specimen disappeared after annealing, leaving a uniform recrystallized surface morphology. The combined hardness and microstructural observations demonstrate that annealing promotes softening by reducing dislocation density and redistributing carbides, thereby enhancing ductility at the expense of strength. These findings provide insight into the role of annealing in balancing mechanical performance and microstructural stability of P22 steel for high-temperature service applications.