Topic Review
IoT Adoption Direct Benefit for Organizations
The Internet of Things (IoT) ushered in a new industrial revolution, the fourth industrial revolution (Industry 4.0), resulting in radical changes across all industries. IoT has differentiated itself from other technologies by incorporating smart features that enable it to sense, collect, communicate, and analyze massive amounts of data from various internal and external sources across a global network. These IoT features offer numerous benefits to organizations and make IoT critical to business success in the coming years.
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  • 13 May 2022
Biography
Ioannis Passas
Dr. Ioannis Passas is a multifaceted professional with a dynamic academic and research background. Currently, he holds a notable position as an Adjunct Professor at the Hellenic Mediterranean University’s Department of Business Administration & Tourism. In this role, he imparts accounting knowledge to both undergraduate and postgraduate students. Further expanding his academic contributions, h
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Topic Review
Investments in Pinus elliottii Engelm. Plantations
Investment projects in Pinus elliotti plantations that contemplate the land purchase analyzed through the real options analysis present higher financial returns than those that consider land lease, inverting the result provided by the traditional analysis. 
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  • 11 Feb 2022
Topic Review
Investment Management
Investment management is the professional asset management of various securities (shares, bonds and other securities) and other assets (e.g., real estate) in order to meet specified investment goals for the benefit of the investors. Investors may be institutions (insurance companies, pension funds, corporations, charities, educational establishments etc.) or private investors (both directly via investment contracts and more commonly via collective investment schemes e.g. mutual funds or exchange-traded funds). The term asset management is often used to refer to the investment management of collective investments, while the more generic fund management may refer to all forms of institutional investment as well as investment management for private investors. Investment managers who specialize in advisory or discretionary management on behalf of (normally wealthy) private investors may often refer to their services as money management or portfolio management often within the context of "private banking". The provision of investment management services includes elements of financial statement analysis, asset selection, stock selection, plan implementation and ongoing monitoring of investments. Coming under the remit of financial services many of the world's largest companies are at least in part investment managers and employ millions of staff. It remains unclear if professional investment managers can reliably enhance risk adjusted returns by an amount that exceeds fees and expenses of investment management. The term fund manager (or investment advisor in the United States) refers to both a firm that provides investment management services and an individual who directs fund management decisions. According to a Boston Consulting Group study, the assets managed professionally for fees reached an all-time high of US$62.4 trillion in 2012, after remaining flat-lined since 2007. Furthermore, these industry assets under management were expected to reach US$70.2 trillion at the end of 2013 as per a Cerulli Associates estimate. The global investment management industry is highly concentrated in nature, in a universe of about 70,000 funds roughly 99.7% of the US fund flows in 2012 went into just 185 funds. Additionally, a majority of fund managers report that more than 50% of their inflows go to only three funds.
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Topic Review
Investment in Tourism Infrastructure Development
Investment in tourism infrastructure includes investment in components such as transport and communications infrastructure, the hotel and restaurant industry, and recreation facilities... Investment in tourism infrastructure development to make destinations and services increasingly attractive is considered a key measure in developing a country’s tourist destinations. It has a strong and positive impact on visitor attraction. 
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  • 18 Sep 2021
Topic Review
Investigating the Role of Renewable Energy Use
The impact of global warming on the economy, population and environment is one of the most pressing concerns of this era. Since the Industrial Revolution, human's increased dependence on fossil fuels has worsened both global warming and climate change. It is feasible to connect the rise of urbanization to both economic growth and the structure of that growth.
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Topic Review
Investigating Accounting Factors through Audited Financial Statements
Day by day, the importance and impact of the investigation of accounting factors through audited financial statements are increasing based on qualified staff and investments in technology (equipment, machinery, etc.) toward a new approach in businesses. So, while changes in the global business environment have driven business transformation into more innovative businesses, they move toward profit sustainability by focusing on the efficiency of the costs recorded in the accounting financial statements.
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  • 21 Feb 2024
Topic Review
Inventory Information Approval System
The Inventory Information Approval System, or IIAS, is a point-of-sale technology used by retailers that accept FSA debit cards, which are issued for use with medical flexible spending accounts (FSAs), health reimbursement accounts (HRAs), and some health savings accounts (HSAs) in the United States. By the end of 2007, all grocery stores, discount stores, and online pharmacies that accept FSA debit cards must have an IIAS; by the end of 2008, most pharmacies have an IIAS as well. The predecessor to the current IIAS was developed by the online retailer drugstore.com for its "FSA store" in 2005; it was first introduced to brick-and-mortar retailing by Walgreens in 2006. Wal-Mart became the first discounter with an IIAS in late 2006.
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  • 21 Nov 2022
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.
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Topic Review
Internet Development on Regional Inclusive Finance in China
Internet has affected China’s financial inclusion from the standpoint of developing internet technologies. Financial inclusion is critical for achieving sustainability because it provides access to affordable financial services to underserved individuals and businesses, and brings them into the formal financial sector, thereby improving their livelihoods while reducing poverty and inequality.
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