https://ojs.svako.lt/TMT <p>The journal “Applied Scientific Research” (Online ISSN 2783-6290) is a registered periodical peer-reviewed scientific journal of Šiaulių valstybinė kolegija / Higher Education Institution, Lithuania, published since 2022. Its uniqueness among other scientific journals is its orientation towards the results of original applied research. The focus is on the high international scientific level, the aim is to attract the solid publications of Lithuanian and foreign researchers.</p> <p>From 2022 all articles of the journal are registered in the international scientific information database - <strong>Directory of Open Access Journals (DOAJ)</strong> <a href="https://doaj.org/">https://doaj.org/</a> </p> <p>This is an open access journal, which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.</p> <p>Articles submitted for publication must be uploaded to this system. For more information, please contact s.papaurelyte@svako.lt.<br /><br /></p> Šiaulių valstybinė kolegija / Higher Education Institution, Lithuania en-US Applied Scientific Research 2783-6290 https://ojs.svako.lt/TMT/article/view/411 <p><strong>Summary</strong></p> <p>The article assesses the impact of inward and outward foreign direct investment on value added tax revenue in European Union countries. The empirical study is based on panel data for 27 EU member states covering the period 2003-2023 and applies least squares regression with HAC standard errors. The results show that outward FDI has a statistically significant positive direct effect on VAT revenue, while inward FDI is not significant in the contemporaneous model. Lagged models reveal that outward FDI increases VAT revenue in the first and fourth years after investment, whereas inward FDI exerts a negative effect in the first year after investment. The findings indicate that the fiscal effect of FDI depends on investment direction, export-import structure and the timing of the effect. Therefore, investment promotion policy should be evaluated not only by the volume of attracted FDI, but also by its contribution to domestic value creation and tax revenue dynamics.</p> Renata Šivickienė Laura Pušinskienė Copyright (c) 2026 Renata Šivickienė, Laura Pušinskienė https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-24 2026-03-24 6 1 4–14 4–14 10.56131/tmt.2026.6.1.411 https://ojs.svako.lt/TMT/article/view/412 <p>The research encompasses the application of Computer-Based Exit Examinations (CBEE) at three Ethiopian public universities: Dilla University, Wolaita Sodo, and Hawassa University. It employs a qualitative case study method, which enables the investigation of the perceived opportunities, current challenges, and possible strategies for successful CBEE implementation. The data were collected through semi-structured interviews, focus groups, document analysis, and non-participant observations, involving final-year undergraduate program students, teachers, examination officials, university administrators, and Ministry of Education personnel. The findings reveal that CBEE can be one of the best means to make tests more effective and equitable. It provides the benefits of personalized testing environments, rapid score reporting, and alignment with international standards. However, a variety of challenges hold back the effective implementation of the program. The challenges include a lack of ICT infrastructure, students’ low digital literacy, inefficient administrative practices, security issues, and accessibility and equity-related problems. It is recommended that overcoming such challenges will require tactics such as better cyber security, policy uniformity, infrastructure investment, educational orientation, and digital literacy initiatives. CBEE has the possibility to revolutionize and raise the standard of assessment practices in Ethiopian higher education if there is a well-coordinated national policy, vitally strong institutional support, and student-centered, inclusive implementation strategies, as per the findings of the study.</p> Tewodros Bolduro Anjulo Demeke Atnafu Awelew Wondimagegn Girma Abebe Yirgalem Alemu Keery Mebratu Belete Beka Aemero Asmamaw Chalachew Copyright (c) 2026 Tewodros Bolduro Anjulo, Demeke Atnafu Awelew, Wondimagegn Girma Abebe, Yirgalem Alemu Keery, Mebratu Belete Beka, Aemero Asmamaw Chalachew https://creativecommons.org/licenses/by-nc-sa/4.0 2026-03-24 2026-03-24 6 1 15–25 15–25 10.56131/tmt.2026.6.1.412