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All Topic Review Biography
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.
  • 927
  • 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
Topic Review
Energy Subsidies
Energy subsidies are measures that keep prices for consumers below market levels or for producers above market levels, or reduce costs for consumers and producers. Energy subsidies may be direct cash transfers to producers, consumers, or related bodies, as well as indirect support mechanisms, such as tax exemptions and rebates, price controls, trade restrictions, and limits on market access. They may also include energy conservation subsidies. The development of today's major modern energy industries have all relied on substantial subsidy support. Global fossil fuel subsidies represented 6.5% of global GDP in 2015. The elimination of these subsidies is widely seen as one of the most effective ways of reducing global carbon emissions.
  • 923
  • 29 Sep 2022
Topic Review
Food System and Circular Economy
       Circular economy can play an active role in solving the unsustainability of the food production system, contributing to the creation of shorter and more resilient supply chains. Some solutions include policy regulations driving consumption towards more sustainable choices and the reduction of food waste: “best before” labels might be scrapped, food sharing initiatives incentivized and organic waste regarded as a high-value raw-material. Bio-refineries can be the catalyst of a green transition, where food waste can generate biofuels, bio-chemicals, plastics, textiles, medicines and much more. Circular practices seem to hold the potential for a win–win solution, simultaneously enhancing sustainability throughout the entire value chain (from production to consumption and post-consumption) and improving its resilience through the introduction of localized supply chains, making the food system less dependent on international trade. The European Union is working towards this direction (as its policy and social media agenda exposes) and will hopefully accelerate the transition to meet its Green New Deal expectations.
  • 923
  • 22 Oct 2020
Topic Review
“Food Village”: An Innovative Alternative Food Network
Although the different alternative food networks (AFNs) have experienced increases worldwide for the last thirty years, they are still unable to provide an alternative capable of spreading on a large scale. They in fact remain niche experiments due to some limitations on their structure and governance. Max-Neef’s Needs Matrix and Design Thinking (DT) tools were used to develop the design model. Applying the design method to the food chain is helpful to develop the concept of the “Food Village”, an innovative food supply network far from the current economic mechanisms and based on the community and eco-sustainability.
  • 921
  • 26 May 2022
Topic Review
Cause-Related Marketing
This entry aims to examine the influence of cause–brand fit on consumer attitudes, attributed company motives, and the moderating role of corporate reputation.
  • 920
  • 22 Oct 2020
Topic Review
Inter-Organizational Relationship Performance
Inter-Organizational Relationship Performance (IORP) was directly affected by trust, commitment, coordination, and frequency of interaction directly, while simultaneously, communication and participation have indirect impacts on IORP. 
  • 919
  • 17 Aug 2021
Topic Review
Maternal Placenta Consumption in Mammals
Placentophagia is a common mammalian behavior, and the first scientific study of the potential effects of human maternal placentophagia on lactation was in 1917. More recently, in the 1970s, human placentophagia was reported in North America with a trend toward increased consumption. There are different hypotheses about the women and nonhuman mammals’ motivation towards placentophagia, but few have been subject to hypotheses testing. In women, the controversy continues; on the one hand, researchers attribute benefits like increased breast milk, weight gain in newborns, decreased postpartum depression and fatigue, and improved mothers’ mood. In contrast, bacterial or viral infections, hormonal, or trace elements that could become toxic for both the mother and baby are reported as possible health risks. Other reports argue a lack of scientific rigor to support the self-reported benefits of placentophagia. Also, the way the placenta is prepared (raw, cooked, dehydrated, processed, or encapsulated) alters its components, and thus the desired effects.
  • 917
  • 07 Jan 2021
Topic Review
Internet Taxes
In 1996, several U.S. states and municipalities began to see Internet services as a potential source of tax revenue. The 1998 Internet Tax Freedom Act halted the expansion of direct taxation of the Internet, grandfathering existing taxes in ten states. In the United States alone, some 30,000 taxing jurisdictions could otherwise have laid claim to taxes on a piece of the Internet. The law, however, did not affect sales taxes applied to online purchases. These continue to be taxed at varying rates depending on the jurisdiction, in the same way that phone and mail orders are taxed.
  • 912
  • 26 Oct 2022
Topic Review
Association between Internal Control and Sustainability
With the integration of sustainable development into all aspects of the economy, politics, society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability have become global research issues. Internal control affects the current operation and management as the main means for enterprises to maintain normal production and operation and prevent risks. Internal control has, on the one hand, positive effects on enterprise sustainability by improving the quality of financial information, derived effects, and spillover effects. However, on the other hand, internal control can be detrimental to enterprise sustainability by increasing compliance costs and legal liabilities. 
  • 911
  • 12 Aug 2022
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