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I. Introdution
The advent of digital technology has transformed various sectors, notably education. Digital textbooks, which integrate multimedia resources and interactive elements, have gained traction in recent years as an alternative to traditional print textbooks. This transition from paper-based resources to digital formats presents numerous implications for educators, students, and educational institutions. A cost-benefit analysis of digital textbooks is essential to understanding their value in contemporary education systems, informing policy decisions, and shaping the future of teaching and learning. The proliferation of digital devices, such as tablets and laptops, has made access to digital content more feasible for both educators and students. As schools and universities invest in technology infrastructure, the question of whether digital textbooks provide a worthwhile return on investment becomes increasingly pertinent. Digital textbooks offer distinct advantages, incl
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