Barriers in online education for displaced universities: Insights from faculty and students

The widespread use of information and communication technologies and subsequent transformations have led to the formation of a digital economy (DE). The European Union, as an international organization, has become the subject of building such an economy, striving to bring member countries closer in the field of digitalization.
The aim of this paper is to compare the DE development parameters of the EU countries based on cluster analysis and determine the most significant of them to solve the problems of bridging the digital divide between countries. For clustering, a feature DE vector of 20 indicators was created and the k-means algorithm and the Euclidean distance metric were used. For classification, the decision tree method was applied.
Three clusters of EU countries were identified by the level of DE development (leaders, followers and outsiders), which allowed assessing their positions relative to each other. Key parameters that determine countries’ positions in the general rating are identified. A parameter chart is generated to control the establishment of DE in the EU countries, which, in addition to key parameters, includes maximum, minimum and harmonic mean values of these parameters by cluster. This characterizes the landscape of DE development in the EU countries, assesses the digital divide and is the basis for decision-making in the area of bridging this divide.

The increasing integration of Artificial Intelligence (AI) into education requires studying the motives for its use among students. This study aims to identify the key motivations for economics students to use AI and compare these motivations by grade level and gender. The study examines satisfaction with the use of AI and analyzes the number of AI tools used.

An anonymous empirical study was conducted among 264 students from the Faculty of Economics at Taras Shevchenko National University of Kyiv, Ukraine. Data analysis included descriptive statistical methods, non-parametric statistical methods, and exploratory factor analysis.

The study found that students’ main motivations for using AI are the automation of routine tasks (34.2%) and the need to save time (21.5%), while 18.7% use AI to compensate for lack of experience. Among Bachelor’s students, motivations such as automating routine tasks and saving time increased from 53% to 58% over the course of their studies, while lack of experience decreased from 22% to 15%. In contrast, Master’s students showed a decrease in routine automation (from 36% to 28%) but an increase in the need to compensate for lack of experience (from 15% to 28%) and to save time (from 18% to 25%). In terms of gender, men are more likely to use AI for learning and personal development, while women are slightly more likely to use AI for work. More than 38% of respondents say they need to use at least 2 AIs to achieve their goals.

Acknowledgment
This publication is based upon work from 24-PKVV-UM-002, ‘Strengthening the Resilience of Universities: Czech-Ukrainian Partnership for Digital Education, Research Cooperation, and Diversity Management,’ supported by the Czech Development Agency and the Ministry of Foreign Affairs under the initiative ‘Capacity Building of Public Universities in Ukraine 2024.’

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.