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. 
  • 892
  • 12 Aug 2022
Topic Review
Auction
An auction is usually a process of buying and selling goods or services by offering them up for bids, taking bids, and then selling the item to the highest bidder or buying the item from the lowest bidder. Some exceptions to this definition exist and are described in the section about different types. The branch of economic theory dealing with auction types and participants' behavior in auctions is called auction theory. The open ascending price auction is arguably the most common form of auction in use throughout history. Participants bid openly against one another, with each subsequent bid required to be higher than the previous bid. An auctioneer may announce prices, bidders may call out their bids themselves or have a proxy call out a bid on their behalf, or bids may be submitted electronically with the highest current bid publicly displayed. Auctions were and are applied for trade in diverse contexts. These contexts are antiques, paintings, rare collectibles, expensive wines, commodities, livestock, radio spectrum, used cars, online advertising, even emission trading and many more.
  • 1.2K
  • 08 Nov 2022
Topic Review
Audio Non-Fungible Tokens
Crypto, non-fungible tokens (NFTs), and the metaverse have taken a massive place in people's daily conversations and are highly valued. Moreover, NFTs range from luxury fashion to art, and sound is no exception, although it still needs to be explored. 
  • 429
  • 30 Nov 2022
Topic Review
Audit Expectation Gap in External Audit of Banks
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations between the audit’s results and what is expected from it.
  • 226
  • 27 Nov 2023
Topic Review
August 2013 NASDAQ Flash Freeze
For three hours on August 22, 2013, trading was halted on the Nasdaq Stock Market. Trading on the exchange stopped at 12:14pm and resumed at 3:25pm, with 35 minutes left of trading for the day. One week after the trading halt NASDAQ OMX credited the freeze to an overloading of the Securities Information Processor (SIP) caused by reconnection issues with the New York Stock Exchange Arca. The freeze received substantial media coverage and generated discussions on the security of increasingly technologically advanced stock exchanges. The event coined the term "flash freeze" following the earlier "flash crash" on May 6, 2010. Throughout the freeze the Nasdaq composite remained at 3631.17. Following the reopening of the market it rose, closing at 3,638.71, 1.1% higher. Shares of the Nasdaq exchange closed 3.42% down following the freeze.
  • 345
  • 18 Nov 2022
Topic Review
Authorized Valuation Activity in Romania
A formal valuation process involves a professional reasoning based on a systematic analysis and appreciation of the value, importance, performance, merit, efficiency, effectiveness, capacity, quality of an asset, either a person or entity, resource, tangible/intangible assets, service, plan, program, situation, event, etc. This reasoning starts from a set of collected data and is carried out by reporting to a desirable level, set by specific standards.
  • 680
  • 08 Feb 2022
Topic Review
Autism and Emotional Intelligence
Emotional intelligence is important within the workplace, as indicated by the multitude of positive workplace outcomes associated with heightened emotional intelligence. Research has demonstrated that many autistic individuals exhibit lower levels of trait emotional intelligence, potentially putting them at a disadvantage within the workplace. Examining emotional intelligence via its separate components, however, suggests autistic adults may not fare as poorly as trait-level research may indicate.
  • 661
  • 17 May 2023
Topic Review
Autoethnography on Researcher Profile Cultivation
Information Communication Technology (ICT) and social networks have significant impact on everyday life. One the one hand, Internet users enjoy promoting themselves and feel free to disseminate information about themselves through websites and social networks, but on the other hand, people feel forced to reveal information about them on the Internet. Web technologies enable self-promotion for many reasons, i.e., social relations development, acquiring a new job, or research career support. Generally, autoethnography concerns a person, particularly an individual researcher, who observes themselves and monitors their capabilities. Researchers are located in a social community context, develop their personal identity, realize organizational processes, and communicate with other colleagues. 
  • 367
  • 19 Apr 2022
Topic Review
Autonomous Ground Vehicles with Lockers
Cost per vehicle kilometre is derived using the total cost of ownership method adjusted with the inclusion of labour costs and the impact of solar panel application on fuel efficiency while travel time-related and capacity occupations and reliability benefits serve as a basis for the total possible number of parcels delivered.
  • 180
  • 23 Feb 2024
Topic Review
B Corps’ Social Media Communications
A growing emphasis on stakeholder values of social and environmental responsibility and the triple bottom line (TBL) thinking led to the emergence of B Corporations (hereafter B Corps). B Corps are social enterprises that are committed to the TBL and certified by B Lab, a non-profit organization that assesses corporations’ overall impact of their decisions on their workers, customers, community, and the environment. Although B Corps serves as a catalyst for sustainable development, little is known about how they communicate on social media during a crisis. In this study, we examined the social media communications of B Corps to (1) identify salient topics and themes, (2) analyze how these themes align with the TBL, and (3) evaluate social media performance against industry benchmarks. We focused on the apparel, footwear, and accessories (AFA) sectors in the U.S. and chose Twitter, a platform known for crisis communication. Using a qualitative method, we found four topics and 21 underlying themes. Topics related to social/environmental issues and COVID-19 were most dominant, followed by product/brand promotions. Further classification of specific themes and cases from a TBL perspective demonstrated that, overall, B Corps in the AFA sectors leveraged various approaches to promote balance between each TBL dimension. Lastly, although collectively B Corps exceeded some of the Twitter industry benchmarks, at an individual level, most brands had room for improvement to build a stronger community and promote synergy among the three pillars of the TBL.
  • 733
  • 23 Sep 2021
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