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Topic Review
Biography
Topic Review
Impact of Digital Economy on China’s Service Trade
High-quality development of service trade (HDST) is becoming increasingly important for China’s high-quality development (HD). This builds new development patterns and cultivates new competitive advantages. In the digital economy (DE) era, HDST ushers an important opportunity. The use of DE to promote HDST is the focus of China’s current economic development strategy.
434
25 Aug 2023
Topic Review
Lean Management and Lean Accounting
The concept of "lean," as a production management concept, was popularized under the term "lean manufacturing", in works aimed at introducing the ideas of Japanese vehicle manufacturers, particularly the Toyota Production System (TPS). The concept of lean orientation extended beyond the realm of production and started being implemented in various other spheres of operation (such as trade and administration), resulting in the emergence of lean management principles.
537
25 Aug 2023
Topic Review
Statistics and Artificial-Intelligence-Based Price Prediction of Cryptocurrencies
Cryptocurrencies are nowadays seen as an investment opportunity, since they show some peculiar features, such as high volatility and diversification properties, that are triggering research interest into investigating their differences with traditional assets.
223
25 Aug 2023
Topic Review
Low-Carbon Logistics Capability
It is crucial to figure out how to achieve sustainable economic growth while fostering the growth of the logistics sector and the economy by expanding low-carbon logistics capability. The term "low-carbon logistics capacity" refers to a logistics operation's capacity to achieve sustainable development in the context of the needs of the low-carbon economy. Research and development capacity, economic development, energy consumption, and other considerations, have an impact on low-carbon logistics capability. Enhancing low-carbon logistics capability does not imply that the logistics sector should cut energy use and pursue a zealous reduction in carbon emissions; rather, it aims to improve the sector's energy use efficiency.
217
24 Aug 2023
Topic Review
CSR Practices on Customer Value Co-Creation and Perception
The rapid development of digitalization has introduced greater variability and trust-related risks to the banking industry. Enhancing customers’ perception of value co-creation with banks is a critical issue that requires attention. Corporate social responsibility (CSR) practices have no impact on customer value co-creation in the digital context. CSR practices have a positive impact on customers’ perception of a company’s social responsibility. customers’ perception of a company’s social responsibility has a positive impact on customer value co-creation; and customers’ perception plays a mediating role between CSR practices and customer value co-creation.
255
24 Aug 2023
Topic Review
Corporate Social Responsibility in a Developing Country
Corporate social responsibility (CSR) is a strategy to realize sustainability. CSR needs to be understood based on a priority scale and objectives to build a solid organizational structure and ensure sustainable CSR implementation. In this regard, CSR implementation at the micro and macro levels needs further explanation.
157
24 Aug 2023
Topic Review
Discount Incentives and Hotels' Carbon Reduction
To improve carbon reduction efficiency, green hotels adopt cash discount incentives to encourage green customer behavior. An incentive mechanism is a policy or plan that compels individuals to work toward accomplishing a certain goal. In addition to achievement and recognition, monetary and material incentives are the most common incentives in management science. As monetary incentives, discount incentives’ effectiveness in promoting green customer behaviors has been controversial.
290
23 Aug 2023
Topic Review
Recognition and Measurement of Crypto-Assets
The Markets in Crypto-Assets (MiCa) Regulation of the European Union is the first comprehensive piece of legislation that seeks to protect the interests of investors in the crypto-assets sector. Although the market value of crypto-assets is significant at world level, there is a lack of clear regulatory guidelines regarding the recognition, measurement, and presentation of crypto-assets in the financial statements of investors. Considering that not all digital assets are the same, retail holders need to take into account the characteristics, rights, and obligations associated with the crypto-assets they purchase to determine the appropriate accounting method.
170
22 Aug 2023
Topic Review
Company Theories
Capital structure, also referred to as finance leverage or financial structure, encompasses various terms and is commonly known as capital structure or financial leverage. It signifies the proportion of debt and equity utilized to fund a business’s asset formation. The level of debt employed has a significant impact on managerial behavior and financial decision making. Financial ratios, including the debt/equity ratio (long-term debt/equity or long-term debt/total capital employed), provide a means to gauge the capital structure within a company.
299
21 Aug 2023
Topic Review
Small and Medium-Sized Enterprises Internationalization from Developing Countries
Internationalization has become increasingly important to the competitiveness of firms of all sizes, including small and medium-sized enterprises (SMEs). SMEs play a crucial role in the development of lower-income countries. Firm internationalization, which refers to the increasing involvement of organizations in international markets, is a key instrument for companies seeking global horizontal integration and developing countries seeking to ensure the long-term viability of their development in various manufacturing and service sectors. As barriers to internationalization gradually rescind, firms in developing countries recognize that competing globally is no longer a choice but a necessity.
381
21 Aug 2023
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