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Topic Review
Open-Source Diffusion Using Government–Platform–User Evolutionary Game
Technological innovations, including the Internet of Things (IoT) and machine learning, have facilitated the emergence of autonomous systems, promoting triple bottom line (TBL) sustainability. However, the prevalent triopoly of Android, iOS, and Windows introduces substantial obstacles for smart device manufacturers in pursuit of independent innovation. Utilizing evolutionary game theory,  the interplay among governments, platforms, and users in championing open-source diffusion can be scrutinized. 
  • 219
  • 09 Oct 2023
Topic Review
Effectiveness Factors of Internal Audit Quality in Banks
Due to the complexity of internal audit effectiveness, it has been less studied in accounting and finance. Internal audits are defined by different authors in different ways. Internal audit effectiveness helps to achieve the set target by the organization and to reach the goals within a specific time is the effectiveness of internal audit quality. Internal audit quality evaluated through potential factors such as competence, objectivity, performance, board audit committee support, and independence. 
  • 218
  • 18 Dec 2023
Topic Review
Cooperation of Fruit Farms with the Institutional Environment
The relationship between fruit growers and agricultural organizations is limited. The size of the indicator depends on the level of education of fruit growers and the area of the orchards. Fruit growers most often use advice and seek information about European Union programs. The development of cooperation between fruit farms and institutional environmental organizations reduces the mismatch between the offers of these organizations and the needs of fruit growers.
  • 218
  • 27 Oct 2023
Topic Review
Cybersecurity Culture
Cybersecurity culture, encompassing organizational and individual levels, shapes an organization's values, behaviors, and practices. Its core objective is to protect information technology (IT) assets, sensitive data, and technology infrastructures against cyber threats and reduce IT risks in today's digital-centric business landscape. In today’s technology-centric business environment, where organizations encounter numerous cyber threats, effective IT risk management is crucial. An objective risk assessment—based on information relating to business requirements, human elements, and the security culture within an organisation—can provide a sound basis for informed decision making, effective risk prioritisation, and the implementation of suitable security measures. Asset valuation with enhanced objectivity should be considered in an established security culture. Therefore, mitigating subjectivity in IT risk assessments diminishes personal biases and presumptions to provide a more transparent and accurate understanding of the real risks involved and enhances cybersecurity culture.
  • 217
  • 04 Feb 2024
Topic Review
Investigating Accounting Factors through Audited Financial Statements
Day by day, the importance and impact of the investigation of accounting factors through audited financial statements are increasing based on qualified staff and investments in technology (equipment, machinery, etc.) toward a new approach in businesses. So, while changes in the global business environment have driven business transformation into more innovative businesses, they move toward profit sustainability by focusing on the efficiency of the costs recorded in the accounting financial statements.
  • 216
  • 21 Feb 2024
Topic Review
Understanding Perceptions of Leaders by Video Vignettes
Video vignettes are one form of virtualized vignettes that may build upon traditional text vignettes and enable research participants to see and experience a unique scenario that is better translated visually rather than through a written text. 
  • 216
  • 22 Dec 2023
Topic Review
Navigating Logistics and Supply Chain Operations after COVID-19
The COVID-19 pandemic has highlighted the need for a paradigm shift in supply chain and logistics operations to respond to myriad disruptions. However, this paradigm shift has changed the supply chain to be more resilient, agile, flexible, and adaptable to upcoming disruptions. Hence, a comprehensive guide to understanding, implementing, and harnessing the power of digitization in the face of disruption, leading to a more resilient and adaptive global community, is greatly appreciated. 
  • 216
  • 30 Jan 2024
Topic Review
Color Saturation of Travel Pictures on Consumer Appeal
In the Internet era, online channels have contributed significantly to tourism marketing and promotion. Consumers will receive tourism information online to reduce information asymmetry. Moreover, with overwhelming levels of information, consumers may only get a limited amount of information. Visual design is essential among the various factors researchers have thoroughly investigated. Studies have recognized the importance of the color characteristics of travel photos on consumer decisions.
  • 215
  • 18 Oct 2023
Topic Review
The COVID-19 Pandemic of Film Distribution Business Models
The COVID-19 pandemic exacerbated already visible changes in the film distribution model caused by the rapid growth of streaming platforms. Restrictions caused by the pandemic, including movement and occupancy limits, meant that the current distribution model had to change. At the same time, it has caused certain behaviours and changes in audience preferences to emerge that have rendered the value proposition offered to viewers insufficient. The sustainability of film distribution encompasses both business and cultural aspects, seeking to create value that is sustainable from a social, economic, and environmental perspective. 
  • 215
  • 17 Oct 2023
Topic Review
Consideration of Sustainability in Projects
The instrumental role of projects in the transition of organisations, and thus society, towards sustainability affects how projects are planned, organised, executed, and managed. As a result, ‘green’ or ‘sustainable’ project management is now considered one of the most critical global project management trends.
  • 213
  • 18 Feb 2024
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