Topic Review
Marketing Performance Sustainability in the Jordanian Hospitality Industry
Service quality mediated the relationship between the CRM performance dimensions (key customer focus, CRM knowledge management, CRM organization, and CRM-based technology) and the marketing performance of Jordanian hotels.
  • 448
  • 19 Apr 2022
Topic Review
Implementing and Monitoring Circular Business Models
The transition from a linear to a circular economy (CE) is at the center of the debate among institutions, enterprises, practitioners, and scholars. The CE emphasizes the importance of closing material loops, pointing out the need to shift from a “take and discard” logic to a “reuse, recycle, and recover” logic. Small- and medium-sized enterprises (SMEs), with their high presence in the business environment, play a pivotal role in the successful implementation of CE principles. This is particularly true in Italy, where flexibility, creativity and speedy decision-making characterizing a large number of SMEs make them the ideal candidates to guide the transition to a CE.
  • 447
  • 31 Dec 2021
Topic Review
Flexible Employment and Innovation in China
Flexible Employment was born in industrialized developed countries as a form of employment resulting from the development of emerging industries and advances in information and communication technologies, with a concentration of highly skilled labor.
  • 446
  • 02 Jun 2023
Topic Review
Impact of O2O Platform on Macau’s Restaurants
The integration of online-to-offline (O2O) platforms introduces third-party factors that restaurants cannot control. For instance, the attitude of a courier can affect the assessment and behavior of customers.
  • 444
  • 27 May 2022
Topic Review
Electricity Usage Settlement System Based on Cryptocurrency Instrument
The development of digital techniques, including blockchain-based mechanisms, has meant that an increased interest in blockchain-based solutions is to be expected. Blockchain and similar approaches are characterised by decentralisation, so they are concurrent with the trends of the transforming power sector. Decentralised energy generation based on a high proportion of prosumer installations requires the implementation of a new settlement system for grid activities related to electricity use. The first projects of such systems based on a dedicated cryptocurrency have emerged. Based on these, the general concept of such a system with its own cryptocurrency called CCE is presented, including variants implementing net-metering and net-billing.
  • 443
  • 09 Jun 2023
Topic Review
Renewable and Non-Renewable Energy Consumption
There are numerous discussions on China’s environmental sustainability. However, few scholars have considered renewable energy consumption and trade policy simultaneously to debate environmental sustainability. Therefore, researchers examined how renewable and non-renewable energy consumption, bio-capacity, economic growth, and trade policy dynamically affect the ecological footprint (a proxy for environmental sustainability). Researchers suggest a two-way causal relationship between renewable energy consumption and ecological footprint, non-renewable energy consumption and ecological footprint, and economic growth and ecological footprint.
  • 443
  • 23 May 2022
Topic Review
Withholding Tax
A withholding tax, or a retention tax, is an income tax to be paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, withholding tax applies to employment income. Many jurisdictions also require withholding tax on payments of interest or dividends. In most jurisdictions, there are additional withholding tax obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use withholding tax as a means to combat tax evasion, and sometimes impose additional withholding tax requirements if the recipient has been delinquent in filing tax returns, or in industries where tax evasion is perceived to be common. Typically the withholding tax is treated as a payment on account of the recipient's final tax liability, when the withholding is made in advance. It may be refunded if it is determined, when a tax return is filed, that the recipient's tax liability to the government which received the withholding tax is less than the tax withheld, or additional tax may be due if it is determined that the recipient's tax liability is more than the withholding tax. In some cases the withholding tax is treated as discharging the recipient's tax liability, and no tax return or additional tax is required. Such withholding is known as final withholding. The amount of withholding tax on income payments other than employment income is usually a fixed percentage. In the case of employment income the amount of withholding tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government.
  • 442
  • 26 Oct 2022
Topic Review
Recovery Point Objective
A recovery point objective (RPO) is defined by business continuity planning. It is the maximum targeted period in which data might be lost from an IT service due to a major incident. The RPO gives systems designers a limit to work to. For instance, if the RPO is set to four hours, then in practice, off-site mirrored backups must be continuously maintained – a daily off-site backup on tape will not suffice.
  • 442
  • 16 Nov 2022
Topic Review
Conceptual Background and Relationships between SR and MCS
The movement for corporate sustainability reporting (SR) came into the spotlight in the middle of the 1990s when the South African first king code of corporate governance, widely known as the “King I” report, was published. The focus of SR is on value creation through intellectual, human, social, and natural capitals. In order to ensure that sustainable value creation is connected to the different types of capital, companies need to manage and control for such value creation. This point emphasises the link between value creation and management control systems (MCS).
  • 442
  • 06 Dec 2022
Topic Review
Non-Renewable Energy Efficiency and Renewable Energy
Policymakers and environmental scientists have proposed numerous measures toward achieving a sustainable environment. Some of these measures include the efficient use of energy and a scaling up of clean energy transition.
  • 446
  • 18 Jan 2024
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