Topic Review
Discount Incentives and Hotels' Carbon Reduction
To improve carbon reduction efficiency, green hotels adopt cash discount incentives to encourage green customer behavior. An incentive mechanism is a policy or plan that compels individuals to work toward accomplishing a certain goal. In addition to achievement and recognition, monetary and material incentives are the most common incentives in management science. As monetary incentives, discount incentives’ effectiveness in promoting green customer behaviors has been controversial.
  • 269
  • 23 Aug 2023
Topic Review
Recognition and Measurement of Crypto-Assets
The Markets in Crypto-Assets (MiCa) Regulation of the European Union is the first comprehensive piece of legislation that seeks to protect the interests of investors in the crypto-assets sector. Although the market value of crypto-assets is significant at world level, there is a lack of clear regulatory guidelines regarding the recognition, measurement, and presentation of crypto-assets in the financial statements of investors. Considering that not all digital assets are the same, retail holders need to take into account the characteristics, rights, and obligations associated with the crypto-assets they purchase to determine the appropriate accounting method.
  • 152
  • 22 Aug 2023
Topic Review
Company Theories
Capital structure, also referred to as finance leverage or financial structure, encompasses various terms and is commonly known as capital structure or financial leverage. It signifies the proportion of debt and equity utilized to fund a business’s asset formation. The level of debt employed has a significant impact on managerial behavior and financial decision making. Financial ratios, including the debt/equity ratio (long-term debt/equity or long-term debt/total capital employed), provide a means to gauge the capital structure within a company. 
  • 283
  • 21 Aug 2023
Topic Review
Small and Medium-Sized Enterprises Internationalization from Developing Countries
Internationalization has become increasingly important to the competitiveness of firms of all sizes, including small and medium-sized enterprises (SMEs). SMEs play a crucial role in the development of lower-income countries. Firm internationalization, which refers to the increasing involvement of organizations in international markets, is a key instrument for companies seeking global horizontal integration and developing countries seeking to ensure the long-term viability of their development in various manufacturing and service sectors. As barriers to internationalization gradually rescind, firms in developing countries recognize that competing globally is no longer a choice but a necessity.
  • 366
  • 21 Aug 2023
Topic Review
Employment and Economic Growth
Based on the Cobb–Douglas production function, researchers developed an employment demand model to find the employment elasticity with respect to economic growth using working hours and population as explanatory variables.
  • 433
  • 21 Aug 2023
Topic Review
Irrigation Advisory Services
The EU research project OPERA—“Operationalizing the increase of water use efficiency and resilience in irrigation” focuses on the sustainable management of water resources in agriculture and the use of irrigation advisory services (IASs), and thus, intelligent irrigation systems that provide information to a large number of farmers have become useful tools for irrigation programs. The issue is not new, and extensive research and investments have been made to develop more advanced methods and practices to accurately provide water to the crops based on their needs.
  • 223
  • 21 Aug 2023
Topic Review
5G-Based Technologies in Logistics and Supply Chain
The transport and logistics industry plays a crucial role in supporting the economy, but it faces various challenges, including high costs and the need for operational efficiency. To address these challenges, the industry is embracing digital transformation, and 5G networks are expected to play a significant role in this process. 
  • 443
  • 21 Aug 2023
Topic Review
Blended Finance and Partial Risk Guarantee
A partial risk guarantee (PRG) is one of the critical instruments in the blended finance approach that provides assurance to the risk investor to lend leveraged capital to the borrower. Under the PRG scheme, philanthropic capital is employed as a risk guarantee to create financial and economic additionality through the multiplier effect.
  • 292
  • 21 Aug 2023
Topic Review
Conventional and Islamic Stock Indices during COVID-19 Pandemic
Islamic finance encompasses financial activities such as Islamic banking, Islamic insurance (Takaful), and Sharia-compliant credit, all adhering strictly to Islamic law (Sharia law). The term also includes Sharia-compliant investments and broader capital and equity markets.
  • 208
  • 18 Aug 2023
Topic Review
Circular Economy and Circular Business Model
Circular business models (CBMs) are integral to the concept of the circular economy (CE). 
  • 393
  • 17 Aug 2023
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