Topic Review
Green Competitiveness of Enterprises
The omnichannel approach to forming marketing strategies for the development of the green competitiveness of enterprises is seen as a process for the inseparable interaction of marketing-mix elements that are aimed at promoting green competitiveness. This approach integrates traditional and digital marketing communication channels and provides consideration for stakeholder interests. The effectiveness of applying the omnichannel approach to the formation of marketing strategies to develop the green competitiveness of enterprises depends on a set of marketing communication channels, which, in various combinations, can increase or decrease the level of companies’ green competitiveness.
  • 594
  • 05 Jan 2022
Topic Review
Environmental, Social, and Governance Reporting
This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. We hypothesize that financially distressed firms are tempted to enhance ESG disclosure as it provides higher performance in terms of financial and market perspectives. ESG disclosure needs substantial resources, which financially distressed firms may not be able to provide. In Indonesian settings, we find that financially distressed firms have lower ESG disclosure quality than non-distressed firms. Our results are robust due to lagged variable, Heckman’s two stages, and coarsened exact matching regression showing consistent results. Furthermore, our results are consistent with three years of rolling windows of financial distress and all sections of ESG reporting, except the general information section. This study extends the scope of prior studies by focusing on firms’ eagerness to provide higher quality ESG disclosure, particularly distressed firms.
  • 593
  • 24 Sep 2021
Topic Review
Double Auction
A double auction is a process of buying and selling goods when potential buyers submit their bids and potential sellers simultaneously submit their ask prices to an auctioneer, and then an auctioneer chooses some price p that clears the market: all the sellers who asked less than p sell and all buyers who bid more than p buy at this price p. Buyers and sellers that bid or ask for exactly p are also included. As well as their direct interest, double auctions are reminiscent of Walrasian auction and have been used as a tool to study the determination of prices in ordinary markets. A simple example of a double auction is a bilateral trade scenario, in which there is a single seller who values his product as S (e.g. the cost of producing the product), and a single buyer who values that product as B.
  • 593
  • 08 Nov 2022
Topic Review
Modelling of Loss Given Default of Bank Loans
The loss given default (LGD) is the ratio of the amount of loss to a lender resulting from a borrower’s default to risk exposure. LGD is an important credit risk parameter in the regulatory system for financial institutions.
  • 590
  • 25 Oct 2023
Topic Review
Digitalisation in the Energy Sector Enterprisess
The energy sector is an important sector of the economy, determining the socio-economic development of each country and, globally, having a strong impact on the environment and climate change. This makes energy an area of the global economy where major technological and organisational transformations are taking place, based on a wide range of digital innovations being implemented.
  • 591
  • 19 Dec 2022
Topic Review
Social Security
Social security is "any government system that provides monetary assistance to people with an inadequate or no income". In the United States, this is usually called welfare or a social safety net, especially when talking about Canada and European countries. Social security is asserted in Article 22 of the Universal Declaration of Human Rights, which states: In simple terms, the signatories agree that the society in which a person lives should help them to develop and to make the most of all the advantages (culture, work, social welfare) which are offered to them in the country. Social security may also refer to the action programs of an organization intended to promote the welfare of the population through assistance measures guaranteeing access to sufficient resources for food and shelter and to promote health and well-being for the population at large and potentially vulnerable segments such as children, the elderly, the sick and the unemployed. Services providing social security are often called social services. Terminology in this area is somewhat different in the United States from in the rest of the English-speaking world. The general term for an action program in support of the well being of poor people in the United States is welfare program, and the general term for all such programs is simply welfare. In American society, the term welfare arguably has negative connotations. In the United States, the term Social Security refers to the US social insurance program for all retired and disabled people. Elsewhere the term is used in a much broader sense, referring to the economic security society offers when people are faced with certain risks. In its 1952 Social Security (Minimum Standards) Convention (nr. 102), the International Labour Organization (ILO) defined the traditional contingencies covered by social security as including: People who cannot reach a guaranteed social minimum for other reasons may be eligible for social assistance (or welfare, in American English). Modern authors often consider the ILO approach too narrow. In their view, social security is not limited to the provision of cash transfers, but also aims at security of work, health, and social participation; and new social risks (single parenthood, the reconciliation of work and family life) should be included in the list as well. Social security may refer to: A report published by the ILO in 2014 estimated that only 27% of the world's population has access to comprehensive social security.
  • 591
  • 04 Nov 2022
Topic Review
Qualifying Investor Alternative Investment Fund (QIAIF)
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, and was designed in 2014 to rival the Cayman Island SPC; it is the main tax-free structure for foreign investors holding Irish assets. In 2018, the Central Bank of Ireland expanded the Loan Originating QIAIF or L–QIAIF regime which enables the five tax-free structures to be used for closed-end debt instruments. The L–QIAIF is Ireland's main Debt–based BEPS tool as it overcomes the lack of confidentiality and tax secrecy of the Section 110 SPV. It is asserted that many assets in QIAIFs and LQIAIFs are Irish assets being shielded from Irish taxation. Irish QIAIFs and LQIAIFs can be integrated with Irish corporate base erosion and profit shifting ("BEPS") tax tools to create confidential routes out of the Irish tax system to Ireland's main Sink OFC, Luxembourg. In March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland.
  • 592
  • 10 Nov 2022
Topic Review
Cumulus
Cumulus is a digital asset management software designed for client/server system which is developed by Canto Software. The product line includes editions targeted to smaller organizations and larger enterprises. The product makes use of metadata for indexing, organizing, and searching.
  • 590
  • 06 Dec 2022
Topic Review
Digital Twins for Production Logistics
Digital Twins (DTs) are one of the main opportunities to strengthen the overall competitiveness of manufacturing enterprises. Various technologies and technological concepts are discussed in production logistics, which can be classified as Cyber-Physical Systems (CPS), Internet of Things (IoT), interfaces, decentralized applications, real-time localization systems, automatic identification, virtual environments including Digital Twins (DTs), and applications of data science such as machine learning, data mining, and big data analytics.
  • 589
  • 24 Jan 2022
Topic Review
Fairness-Enabling Practices in Agro-Food Chain
Fairness in the agro-food system is an increasingly important issue. Ensuring fair and ethical practices in the agro-food chain is essential for sustainable, effective, and resilient agro-food systems. Identifying and understanding fairness-enabling practices and existing business applications in the agro-food chain is crucial to create a sustainable system. There are three key types of fairness: distributive, procedural, interactional. These can be achieved applying fairness-enabling practices in agro-food chain relationships.
  • 589
  • 31 May 2022
  • Page
  • of
  • 167
Video Production Service