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Topic Review
Biography
Topic Review
Impact of Virtual Reality on Tourism
As an advanced technology, virtual reality (VR) could contribute substantially to the tourism industry, but differently than existing technologies. In fact, VR creates artificial environments like the real world, which are thus immersive virtual environments that are also more realistic. These features might foster attraction and engagement from additional tourists and improve their perceptions of different destinations (e.g., theme parks, cultural heritage centers, or museums).
756
30 Oct 2023
Topic Review
Eurobonds
European bonds are proposed government bonds issued in euros jointly by the 19 eurozone nations. The idea was first raised by the European Commission in 2011. Eurobonds would be debt investments whereby an investor loans a certain amount of money, for a certain amount of time, with a certain interest rate, to the eurozone bloc altogether, which then forwards the money to individual governments. Eurobonds have been suggested as a way to tackle the European sovereign debt crisis as the indebted states could borrow new funds at better conditions as they are supported by the rating of the non-crisis states. Because Eurobonds would allow already highly indebted states access to cheaper credit thanks to the strength of other eurozone economies, they are controversial, and may suffer from the free rider problem.
754
14 Nov 2022
Biography
Mohammad Tolba
Mohammad Tolba is an Egyptian Salafi activist and entrepreneur. He was one of the protestors in the Tahrir Square during the Egyptian Revolution of 2011. In the same year, he founded "Salafyo Costa," or "Costa Salafis" an activist group that embraces cultural diversity and pluralism and strives for social justice. Tolba and other founders of the group named themselves after their meeting place:[
753
05 Dec 2022
Topic Review
E-Commerce in Agri-Food Sector
Agricultural e-commerce (AE) has attracted substantial attention within various research disciplines for several years. In this paper, we present a literature review of the recent state of AE research published from 2000 through to 2021 in 83 journals. Based on Service-Dominant Logic (S-D logic) and Qualitative Comparative Analysis (QCA), we identify six research themes, and a theoretical continuum is applied to reveal how research themes and scholarly approaches fit into the S-D logic framework. A general increasing trend in the number of articles confirms the escalating interest in AE research; however, different themes perform unevenly with S-D logic. Even though research themes such as Consumer Willingness are getting closer to S-D logic premises, and ideologies that are increasingly approaching S-D logic have been applied to analyzing AE topics, unfortunately, there remains a paucity of papers that wield S-D logic in the AE field. Our research focuses on an innovative emerging AE field and, simultaneously, provides an approach of integrating S-D logic into analyzing academic papers in the AE domain. This research may shed some light on future possibilities that S-D logic could support the co-creation of value between consumers and agribusiness managers, and other broader disciplines such as management and marketing.
752
22 Mar 2022
Topic Review
Factoring
Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. A business will sometimes factor its receivable assets to meet its present and immediate cash needs. Forfaiting is a factoring arrangement used in international trade finance by exporters who wish to sell their receivables to a forfaiter. Factoring is commonly referred to as accounts receivable factoring, invoice factoring, and sometimes accounts receivable financing. Accounts receivable financing is a term more accurately used to describe a form of asset based lending against accounts receivable. The Commercial Finance Association is the leading trade association of the asset-based lending and factoring industries. In the United States , Factoring is not the same as invoice discounting (which is called an assignment of accounts receivable in American accounting – as propagated by FASB within GAAP). Factoring is the sale of receivables, whereas invoice discounting ("assignment of accounts receivable" in American accounting) is a borrowing that involves the use of the accounts receivable assets as collateral for the loan. However, in some other markets, such as the UK, invoice discounting is considered to be a form of factoring, involving the "assignment of receivables", that is included in official factoring statistics. It is therefore also not considered to be borrowing in the UK. In the UK the arrangement is usually confidential in that the debtor is not notified of the assignment of the receivable and the seller of the receivable collects the debt on behalf of the factor. In the UK, the main difference between factoring and invoice discounting is confidentiality. Scottish law differs from that of the rest of the UK, in that notification to the account debtor is required for the assignment to take place. The Scottish Law Commission reviewed this position and made proposals to the Scottish Ministers in 2018.
750
21 Oct 2022
Topic Review
Option
In finance, an option is a contract which conveys to its owner, the holder, the right, but not the obligation, to buy or sell a specific quantity of an underlying asset or instrument at a specified strike price on or before a specified date, depending on the style of the option. Options are typically acquired by purchase, as a form of compensation, or as part of a complex financial transaction. Thus, they are also a form of asset and have a valuation that may depend on a complex relationship between underlying asset price, time until expiration, market volatility, the risk-free rate of interest, and the strike price of the option. Options may be traded between private parties in over-the-counter (OTC) transactions, or they may be exchange-traded in live, public markets in the form of standardized contracts.
751
30 Nov 2022
Topic Review
The Effects of Greenwashing on Circular Consumption
Circular consumption entails tactics like reusing, recycling, and repairing to minimize waste and optimize resource usage. Greenwashing, in contrast, pertains to the use of false or overblown environmental claims by companies wanting to capitalize on consumers’ rising environmental concerns. Green consumption has become a desirable and environmentally harmless political and economic assumption. Yet, concerns are being raised due to the emergence of greenwashing practices, which challenge the credibility of companies’ environmental claims.
750
10 Aug 2023
Topic Review
Self-Sacrifice Leadership and Job Performance in Hotels
Self-sacrifice leadership had significant positive effects on social capital and job performance. Moreover, social capital significantly improved job performance and mediated the interaction between self-sacrifice and job performance. Therefore, building social capital for employees is critical, which implies that hotels require education and training to promote self-sacrificing leadership. In particular, self-sacrificing leadership has a decisive influence on employees’ job performance; thus, a system that improves the working environment must be established.
750
31 May 2022
Topic Review
Equity
In finance, equity is ownership of assets that may have debts or other liabilities attached to them. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets. For example, if someone owns a car worth $24,000 and owes $10,000 on the loan used to buy the car, the difference of $14,000 is equity. Equity can apply to a single asset, such as a car or house, or to an entire business. A business that needs to start up or expand its operations can sell its equity in order to raise cash that does not have to be repaid on a set schedule. When liabilities attached to an asset exceed its value, the difference is called a deficit and the asset is informally said to be "underwater" or "upside-down". In government finance or other non-profit settings, equity is known as "net position" or "net assets".
749
25 Oct 2022
Topic Review
Markets in Financial Instruments Directive 2004
The Markets in Financial Instruments Directive 2004/39/EC (known colloquially as "MiFID") as subsequently amended is a European Union law that provides harmonised regulation for investment services across the 30 member states of the European Economic Area - the 27 EU member states plus Iceland, Norway, and Liechtenstein; the United Kingdom will continue to implement the directive during the transition period. The directive's main objectives are to increase competition and investor protection, and level the playing field for market participants in investment services. As of the effective date, 1 November 2007, it replaced the Investment Services Directive (ISD). MiFID is the cornerstone of the European Commission's Financial Services Action Plan, whose 42 measures will significantly change how EU financial service markets operate. MiFID is the most significant piece of legislation introduced under the Lamfalussy procedure designed to accelerate the adopting of legislation based on a four-level approach recommended by the Committee of Wise Men chaired by Baron Alexandre Lamfalussy. There are three other "Lamfalussy Directives"—the Prospectus Directive, the Market Abuse Directive, and the Transparency Directive. MiFID retained the principles of the EU "passport" introduced by the Investment Services Directive (ISD) but introduced the concept of "maximum harmonization", which places more emphasis on home state supervision. This is a change from the prior EU financial service legislation, which featured a "minimum harmonization and mutual recognition" concept. "Maximum harmonization" does not permit states to be "super equivalent" or to "gold-plate" EU requirements detrimental to a "level playing field". Another change was the abolition of the "concentration rule" in which member states could require investment firms to route client orders through regulated markets. The MiFID Level 1 Directive 2004/39/EC, implemented through the standard co-decision procedure of the Council of the European Union and the European Parliament, sets out a detailed framework for the legislation. Twenty articles of this directive specified technical implementation measures (Level 2). These measures were adopted by the European Commission based on technical advice from the Committee of European Securities Regulators and negotiations in the European Securities Committee, with oversight by the European Parliament. Implementation measures in the form of a Commission Directive and Commission Regulation were officially published on 2 September 2006. After its initial implementation, MiFID was intended to be reviewed. After extensive discussion and debate, in April 2014, the European Parliament approved both MiFID II, an updated version of the original MiFID law, and MiFID II's accompanying regulation, MiFIR. The directive and regulation include fewer exemptions and expand the scope of the original MiFID to cover a larger group of companies and financial products. Both MiFID II and MiFIR have been effective from 3 January 2018.
749
25 Nov 2022
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