Topic Review
Credit CARD Act of 2009
The Credit Card Accountability Responsibility and Disclosure (CARD) Act of 2009 is a federal statute passed by the United States Congress and signed by U.S. President Barack Obama on May 22, 2009. It is comprehensive credit card reform legislation that aims "...to establish fair and transparent practices relating to the extension of credit under an open end consumer credit plan, and for other purposes." The bill was passed with bipartisan support by both the House of Representatives and the Senate.
  • 586
  • 20 Oct 2022
Topic Review
Low-Income Countries WSP Implementation factors
Water Safety Plan (WSP) implementation has the potential to greatly improve, commonly very challenging and resource limited, small drinking water supplies. Although slower than in urban or high-income settings, the uptake of WSPs in low- and middle-income countries (LMICs) is accelerating. Understanding the factors which will make a WSP successful will further improve efficient uptake and assist with its long-term sustainability. Based on an extensive literature search using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISM-A) methodology, 48 publications, including case studies and guidance documentation, formed the basis of this review. These were analysed using inductive and deductive coding methods to (i) identify the success factors applicable to WSP implementation in small drinking water supplies in LMICs and (ii) to investigate which factors are more or less critical depending on the geography and level of development of the implementing country. Key challenges identified during the review process were also noted. A comparison of these success factors was made with those identified from high-income and urban settings. The three most important success factors identified are the development of technical capacity, community engagement, and monitoring and verification. Factors specific to small drinking water supplies in LMICs include support from non-government organisations, integration into existing water sanitation and hygiene (WASH) programs, simplicity, and community engagement. Certain factors, such as adaptability, the use of guidance documentation, international collaboration, the role of pilot studies, knowledge sharing, and stakeholder involvement are applicable to all WSP settings. Due to the specific challenges faced by small drinking water systems and the limited number of original research publications on this topic, this study highlights the need for further data collection and research focused on success factors in these settings. It is anticipated that the consideration of the success factors identified in this study will assist implementers in improving the uptake and long-term sustainability of WSPs in small drinking water supplies in low- and middle-income settings.
  • 586
  • 11 Nov 2020
Topic Review
Economic Value Added as Universal Financial Metric
Previous research into Economic Value Added (EVA) has extensively described it as a business metric of firms. Still, no studies have confirmed or denied that EVA is a universal metric and that one may use EVA in unstable markets in the same way as in stable and developed economies. Meanwhile, the green energy revolution, ensuring carbon neutrality through green innovations, requires enormous investments, and the projects realised must be appropriately tailored. These projects are realised by different firms, including those from developing countries, and investors need solid financial metrics.
  • 585
  • 21 Mar 2022
Topic Review
Digital Strategy
Digital Strategy is a plan that uses digital resources to achieve one or more objectives. With technology changing at a very fast pace, Institutions have many digital resources to choose from based on what their overall goal is. Typically a plan that helps businesses, institutions, and brands, etc transform its course of action, operations, and activities, etc into digital nature to market their products, Analyse their consumer transactions or reduce operating cost, etc will be the digital strategy for that business, institution or brand. For e.g. brands at one point of time used print media advertisements for promoting its offers but now with the help of technology, social media is being used aggressively by brands to communicate their offerings to their respective consumers. 2019 was the first year in the history of humankind that witnessed brands. total advertising spent on social media crossed over the brand's total advertising spent on print media.
  • 585
  • 27 Oct 2022
Topic Review
Multi-Objective Optimization for Sustainable Supply Chain and Logistics
There are several methods available for modeling sustainable supply chain and logistics (SSCL) issues. Multi-objective optimization (MOO) has been a widely used method in SSCL modeling (SSCLM), nonetheless selecting a suitable optimization technique and solution method is still of interest as model performance is highly dependent on decision-making variables of the model development process. 
  • 584
  • 16 Dec 2021
Topic Review
Social Entrepreneurs for Innovative Professional Career Developments
Social impact and innovation are crucial aspects of any social entrepreneurship project. There are some fundamental common factors as critical determinants of the final social entrepreneurial decision and result: (i) motivations such as emotional connection, moral judgment, personal dissatisfaction, purpose achievement and change, and social needs; (ii) personal internal resources such as connection skills, conviction, creativity, efficiency skills, and learning orientation; (iii) facilitating external factors such as financial and social support, higher and social education, relevant past events, and previous professional experience. Putting together all these factors, there is a theoretical framework that can explain social entrepreneurship as an alternative career option and connect it with a dominant social entrepreneur’s narrative and profile.
  • 584
  • 13 Dec 2021
Topic Review
Social Entrepreneurship and Crowdfunding
The term “social entrepreneurship” refers to business ventures which seek to create an enterprise with a social mission. In practice, it is extremely challenging for social entrepreneurs to obtain funding through conventional channels. Crowdfunding has emerged as a potential solution to those funding constraints, enabling social entrepreneurs to assess capital and build networks for supporters.
  • 587
  • 28 Jun 2023
Topic Review Peer Reviewed
Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from Around the World
Public company audits are not homogenous. Varying audit partner attributes, including gender, age, location, and expertise, play important roles in explaining audit outcome disparities. The extant literature underscores the influence of firm-level and office-level differences, in areas such as size, culture, and industry expertise, in shaping audit outcomes. Commonwealth countries, such as the U.K., Australia, New Zealand, and Continental European countries, along with Asian economic entities, mandate the disclosure of audit partner names. Consequently, significant research efforts have been devoted to investigating the impact of audit partner characteristics on audit outcomes in these jurisdictions. With the adoption of Public Company Accounting Oversight Board (PCAOB) Rule 3211, mandating disclosure of audit engagement partner details for U.S.-registered public accounting firms on Form AP, there has been a surge in U.S. firm research exploring the significance of audit partner characteristics on audit outcomes in recent years. This paper outlines research that considers audit partner attributes’ influence on audit partner selection and audit quality across different economic entities. This entry contributes by synthesizing findings from recent research across diverse economic contexts, including the recently available insights from U.S.-based audits. The analysis of this entry not only provides insights into the current state of audit partner research but also delineates avenues for future research on this topic.
  • 584
  • 02 Jul 2024
Topic Review
Psychological Effects of Digital Companies’ Employees during COVID-19
The ways people use words online can furnish psychological processes about their beliefs, fears, thinking patterns, and so on. Extracting from online employees’ reviews on the workplace community websites, the psychological effects of employees during the phase of the COVID-19 pandemic can be quantified. Affected by the pandemic after 2020, although the overall evaluation of digital companies employees was tending to be better, were work–life balance, culture and values, senior management, career opportunities, and salary and benefits, which were still getting worse. 
  • 583
  • 07 Mar 2022
Topic Review
Barriers and Facilitators of Sustainability for Batik SMEs
During the past two years, COVID-19-related measures have forced small- and medium-sized enterprises (SMEs) in developing countries to reduce their production capacity and employment, which has created an undesirable situation. The implementation of sustainability-oriented practices in SMEs has also been discussed frequently over the years. To improve SMEs sustainability, we need to understand the barriers and facilitators of sustainability, especially in its institutional context so the SMEs could be better supported by the institutions.
  • 582
  • 04 Aug 2022
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