Topic Review
Carsharing
As of 2019, carsharing was offered in over 50 countries, and over 200 carsharing providers were operating in over 3000 cities. Approximately 2.5 million carsharing users were registered in Germany in 2019. These users are given access to vehicles on an “as-needed” basis, which underlies a pay per use and/or membership-based pricing model.
  • 949
  • 13 Jul 2021
Topic Review
Collaborative Cybersecurity Networked Organisations
The requirements to the governance of collaborative networked organisations (CNOs) can be structured in 33 categories: Geographical Representation or exclusion; Supply chain security; Involvement of external stakeholders; Standards and methodologies; Representation on senior governance bodies; Decision making principles; Auditing; Dispute/conflict management arrangements; Confidentiality & Security; IPR management; Ethics code; Use of slave labour or labour of minors; Green policies; Gender policies and representation; Transparency; Accountability ; Anti-corruption/ integrity policies; Innovation; Adaptiveness; Cohesion; Trust; Sustainability; Resilience; Communication and engagement; Knowledge management; Long-term perspective on collaboration; Interoperability; Leadership; Organisational culture; Competences; Risk management; Evidence-based decision-making; and Competitiveness. As a result of a comprehensive study for CNOs in the field of cybersecurity these governance issues have been structured in two groups (of governance objectives and CNO features) and four tiers in terms of priority. While the governance categories are universally applicable, their prioritisation is relevant for CNOs in the field of cybersecurity.
  • 947
  • 28 Oct 2020
Topic Review
Conditional Frontier Analysis (DEA)
Conditional Frontier Analysis is part of the Nonparametric Robust Estimators proposed to overcome some drawbacks in the traditional Data Envelopment Analysis (DEA) and Free Disposal Hull (FDH) measures for the technical efficiency. In special, this methodology extends the nonparametric input/output production technology to robustly account for extreme values or outliers in the data, and allow measuring the effect of external environmental variables on the efficiency of Decision Making Units (DMUs). 
  • 947
  • 01 May 2021
Topic Review
Corporate Governance
A good corporate governance relies on the existence of some trust relationships between the entity, the investors, and other interested parties.
  • 946
  • 26 Jun 2022
Topic Review
Conduit and Sink OFCs
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a purely quantitative approach, ignoring any taxation or legal concepts, to instead follow a big data analysis of the ownership chains of 98 million global companies. The technique gives both a method of classification and a method of understanding the relative scale – but not absolute scale – of havens/OFCs. The results were published by the University of Amsterdam's CORPNET Group in 2017, and identified two classifications: In 2017, the European Parliament adopted the CORPNET approach into their frameworks for addressing tax havens. In 2018, research by Gabriel Zucman showed that using Orbis database connections specifically underestimates the scale of Ireland, which the Zucman–Tørsløv–Wier 2018 list showed is the largest Conduit OFC in the world. This aside, CORPNET's Conduits and Sinks reconcile closely with the most noted academic top ten tax haven lists.
  • 944
  • 15 Nov 2022
Topic Review
Demand Response Products
Demand response refers to planning, implementing and monitoring the use of electricity to generate changes in the consumers' demand profile to adapt to different needs. Thus, a Demand Response Product can be defined as the contractual framework which guarantees that the service provided by flexible consumers satifies the minimum requirements of the related service to the final user of such flexibility (network operator, energy trader, aggregator, etc.) Demand Response is a key element of future power systems due to its capacity to defer grid investments, improve demand participation in the market and absorb renewable energy source variations. In this regard, Demand Response can play an important role in delivering ancillary services to power systems.
  • 941
  • 18 Mar 2021
Topic Review
A Lean-Led Design Approach
Lean-led Design is a  user-empowering approach that gained popularity in some countries such as the USA. It is proposed to be used during the project definition of healthcare projects in order to enhance quality of healthcare and optimize pathways that patients could follow.
  • 933
  • 06 Apr 2022
Topic Review
Corporate Sustainability in Bangladeshi Banks
       The purpose of this study is to analyze the connection between the sustainability performance and financial performance of Bangladeshi banks to explore the impact of the Bangladesh Environmental Risk Management Guideline. We analyzed all 56 scheduled commercial banks that are currently operating in Bangladesh under the guidelines of the Central Bank of Bangladesh. Data for the sample has been collected from publicly available reports such as annual, sustainability, and corporate social responsibility (CSR) reports, disclosed sustainability and financial information on the banks’ websites, including all bank branches, and data published from the Central Bank. Data has been analyzed using panel regression. Our results indicate that higher sustainability performance creates a higher financial performance, and that bigger banks perform better with regard to sustainability than smaller banks. The analysis did not find, however, that higher financial performance influences the sustainability performance of the banks positively. Consequently, this research contributes to the research on legitimacy-driven behavior of Bangladeshi banks. This behavior rather leads to a reactive adoption of sustainability activities instead of proactive behavior.
  • 929
  • 13 Oct 2020
Topic Review
Taxing the Digital Economy through Consumption Taxes
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative implications include the erosion of tax bases due to the invisible nature of digital transactions. Although the digital economy is one of the biggest and quickest growing sectors in the African continent, its contribution to tax revenue is negligible. Developed and developing countries are grappling to find effective ways of mobilizing revenues from this hard to tax economy. African countries have turned to digital services taxes, value added taxes and withholding taxes in a bid to collect revenue from the digital economy to broaden their tax bases. There is intense debate among policymakers, governments, development bodies and tax bodies on the most effective way to tax the digital economy.
  • 928
  • 28 Sep 2022
Topic Review
Tougher Plastics Ban Policies in China
After the Chinese government's new plastics ban policies issued in 2020, another set of tougher plastics ban measures were introduced in Shanghai, China in 2021. The tougher plastic ban polices completely forbade the usage of plastic carrier bags and required all supermarkets to sell only cloth or nylon carrier bags priced from RMB 1.0 to 39.0. Tougher plastics ban policies are penalty-oriented. The tougher plastics ban policies produce positive plastics reducing effects by observing significantly decreased usage of charged carrier bags by 46%, and significantly increased usage of old plastic bags and reusable bags by 117% and 36%, respectively. Policy execution loopholes are found in some supermarkets which do not follow the tougher plastics ban measures. Fortunately, the spill-over effects from tougher-measure-executing supermarkets fix this issue to some extent. The tougher 2021 measures fail to be the most powerful impacting factor on people’s usage of each type of bag. To produce better plastics reducing results, other bag-targeted measures are necessary.
  • 926
  • 19 Oct 2021
  • Page
  • of
  • 167
Video Production Service