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Topic Review
Conduit and Sink OFCs
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a purely quantitative approach, ignoring any taxation or legal concepts, to instead follow a big data analysis of the ownership chains of 98 million global companies. The technique gives both a method of classification and a method of understanding the relative scale – but not absolute scale – of havens/OFCs. The results were published by the University of Amsterdam's CORPNET Group in 2017, and identified two classifications: In 2017, the European Parliament adopted the CORPNET approach into their frameworks for addressing tax havens. In 2018, research by Gabriel Zucman showed that using Orbis database connections specifically underestimates the scale of Ireland, which the Zucman–Tørsløv–Wier 2018 list showed is the largest Conduit OFC in the world. This aside, CORPNET's Conduits and Sinks reconcile closely with the most noted academic top ten tax haven lists.
  • 921
  • 15 Nov 2022
Topic Review
Conference Tourism in the Post-COVID-19 Era
As is widely known, the COVID-19 pandemic has affected tourism and related activities globally. Due to the restrictive measures implemented for gatherings and movements in order to limit the spread of the virus, conferences and conference tourism received a strong shock since the majority of them were canceled or postponed. 
  • 336
  • 14 Dec 2023
Topic Review
Consequences of Geopolitics and COVID-19 on Economic Performance
The COVID-19 crisis and the war between Russia and Ukraine affects the world economy badly. The western countries’ economic sanctions on Russia and the Russian government’s reverse sanctions on western countries create pressure on the world economy. Countries over the world registered less economic growth, high inflation rate, and high government debt in 2022 compared to the fiscal period of 2019–2021. The emerging economies and developing countries of Europe were badly affected by the crisis as the level of inflation rate hit 27 percent and the economic growth of the region registered a negative 2.9 percent. It also found rising interest rates, exchange rate volatility, risk of stagflation, and rising energy prices are the short-term risks to economies. The issue of sustainable development goals and green aspects, risk of hyperinflation, and risk of economic recession are the long-term strategic challenges or risks to economies. Bailout and debt relief were found to be necessary for those countries badly affected by the crisis. Policymakers should facilitate financial policies and should switch from general assistance to targeted support of viable enterprises. 
  • 618
  • 11 Nov 2022
Topic Review
Consideration of Sustainability in Projects
The instrumental role of projects in the transition of organisations, and thus society, towards sustainability affects how projects are planned, organised, executed, and managed. As a result, ‘green’ or ‘sustainable’ project management is now considered one of the most critical global project management trends.
  • 147
  • 18 Feb 2024
Topic Review
Consolidating Unorganised Retail Businesses through Digital Platforms
Digitalisation of unorganised retail (UR) businesses in emerging markets have a positive socio-economic impact on the lives of the subsistence consumer–merchants who perform the dual role of being, not only consumers providing for themselves and their families, but also the managers of micro-UR businesses. 
  • 575
  • 16 Nov 2021
Topic Review
Construction 4.0 Organisational Level Challenges and Solutions
The construction industry (CI) is ancient and has evolved along with humanity, yet it has become increasingly inefficient due to fragmentation, the use of traditional solutions and the lack of innovative technologies and methodologies which are no longer sustainable. The Fourth Industrial Revolution has started to transform this industry, and Construction 4.0 (C4) can advocate this change to become a more efficient cyber-physical ecosystem. However, technology alone will not solve all challenges. While research on C4 focuses mainly on technology, management also plays a key role
  • 989
  • 28 Mar 2022
Topic Review
Construction and Housing Prices
Studies on the housing market often focus on understanding the dynamics of housing demand, while investigations into the supply side, particularly construction costs, have received relatively less attention.
  • 465
  • 07 Aug 2023
Topic Review
Construction Rework Cost Prediction Using Machine Learning
Predicting the construction cost of rework (COR) allows for the advanced planning and prompt implementation of appropriate countermeasures. Machine learning (ML) offers a data-oriented solution that can be utilized in different construction project contexts. ML approaches can predict COR by learning the complex patterns within the quality dataset.
  • 730
  • 09 Dec 2022
Topic Review
Consultant
A consultant (from Latin: consultare "to deliberate") is a professional who provides expert advice in a particular area such as business, education, law, regulatory compliance, human resources, marketing (and public relations), finance, health care, engineering, science, security (electronic or physical), or any of many other specialized fields. A consultant is usually an expert or an experienced professional in a specific field and has a wide knowledge of the subject matter. The role of consultant outside the medical sphere (where the term is used specifically for a grade of doctor) can fall under one of two general categories: internal consultant and external consultant. By hiring a consultant, clients have access to deeper levels of expertise than would be financially feasible for them to retain in-house on a long-term basis. Moreover, clients can control their expenditures on consulting services by only purchasing as much services from the outside consultant as desired. Consultants provide their advice to their clients in a variety of forms. Reports and presentations are often used. However, in some specialized fields, the consultant may develop customized software or other products for the client. Depending on the nature of the consulting services and the wishes of the client, the advice from the consultant may be made public, by placing the report or presentation online, or the advice may be kept confidential, and only given to the senior executives of the organization paying for the consulting services.
  • 470
  • 11 Oct 2022
Topic Review
Consumer and Food Product Innovations
New lifestyles, higher incomes and better consumer awareness are increasing the demand for a year-round supply of innovative food products. In past decades, important developments have been achieved in areas related to food and the food industry. This entry shows that factors influencing performance in new product development (NPD) are dynamic and continuously guiding project development. The data obtained by direct involvement of consumers can impact positively successful product development and enhance the company’s financial performance. The study of consumer behaviour and attitudes towards new foods encompasses multiple aspects, such as preference, choice, desire to eat certain foods, buying intentions and frequency of consumption. Additionally, both the consumers’ willingness to purchase and the willingness to pay a premium are important in NPD, launching and success.
  • 2.1K
  • 27 Sep 2020
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