Topic Review
Cancellation of Debt (COD) Income
Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as COD (Cancellation of Debt) Income. According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income. There are exceptions to this rule, however, so a careful examination of one's COD income is important to determine any potential tax consequences. Billions of dollars of cancelled debts will generate many unexpected tax bills, due to debt cancellations that financial institutions have started accelerating in 2012.
  • 544
  • 29 Nov 2022
Topic Review
Cluster Internationalization
An industrial cluster is the internationalization of a regional industry cluster as a whole, rather than a single enterprise, in a multi-dimensional and structured manner that is extensive and in-depth to penetrate its business activities into the international market, and providing the cluster with a wealth of explicit and implicit knowledge, innovative ideas, professional skills, as well as the existing knowledge, making cluster members strengthen the process of cooperation network and social capital. It is not only a process that can reflect the enhancement of the main body’s competitiveness, but also shows a result. 
  • 544
  • 08 Oct 2021
Topic Review
The Intellectual Domains of Sustainability Leadership in SMEs
The intertwined range of conceptualizations that have blurred developing knowledge regarding environmental sustainability. An examination of the leadership literature reveals differential descriptions about sustainable, environmental, and sustainability leadership which are increasingly being used to imply what sustainability-focused leaders do, their interactions, their relationships, and how they address sustainable challenges. While extant research supports that leadership is a critical capability to respond and adapt to constant external environmental and economic upheaval in large firms, agreement about the types of leadership practices necessary to achieve positive environmental sustainability and eco-efficient outcomes is less clear in Small and Medium Enterprises (SMEs). To resolve these problems, researchers synthesize the sustainable, environmental and sustainability leadership literature by (a) reviewing and clarifying these leadership constructs, (b) theoretically unravelling these overlapping concepts, and (c) developing an integrated framework of intellectual capital and sustainability leadership practices. The entry is designed to advance a new way of thinking about sustainability leadership by presenting an original contribution that alters and reorganizes potential causal maps, that are potentially more valuable. Whilst most of the leadership research involves large firms, researchers seek to better understand and inform sustainability leadership in SMEs. 
  • 544
  • 24 Feb 2022
Topic Review
Knowledge Management and Tourism Business Enterprise Competitiveness
There has been a growing interest in understanding the correlation concerning knowledge management and competitiveness more so in the area of tourism. A synthesis on theoretical nexus of knowledge management and tourism business enterprise competitiveness is provided by giving an integrated overview of four micro economic related theories that influence competitiveness and knowledge management. 
  • 544
  • 03 Feb 2023
Topic Review
Impact of Health Awareness on Dairy Purchase Behavior
Corona Virus Disease 2019 (COVID-19) has led to a reduction in the overall consumption of dairy products in China. How to restore the consumption potential of dairy products and alleviate the serious impact on the dairy market in the post-epidemic period is an urgent problem that needs to be resolved. Based on the survey data of 1780 consumers in 31 provinces (municipalities and autonomous regions) of China, the Heckman two-stage model was used to empirically test the impact of consumer health awareness on dairy product purchase behavior during the COVID-19 pandemic and to further analyze the differences in factors affecting dairy product purchase behavior with the restriction of consumer health awareness.
  • 544
  • 11 Jan 2022
Topic Review
Social Entrepreneurship and Triple Bottom Line
Social entrepreneurship (SE) has gained prominence as a key segment of entrepreneurship. The unique mission and the market expectations are the key differences between social and commercial entrepreneurship. The concept of entrepreneurial orientation (EO) has grown increasingly important in the entrepreneurship context. 
  • 541
  • 19 Jun 2023
Topic Review
Value Co-Creation Cycle in Platform Businesses
Platform businesses, linking producers and consumers, have emerged as a very important industry. Meanwhile, value co-creation has become one of the critical issues concerning the operation of platform enterprises and the focus of researchers in this area. Platform businesses usually need to strengthen the interactions between all participants to maximize the commercial value. 
  • 542
  • 26 May 2022
Topic Review
Sustainable Triple-Layered Business Model Canvas
Developing more sustainable business models (BMs) has become increasingly crucial for the survival of agri-food industries as environmental and social pressures are escalating, and the fruit and vegetable (F&V) industry is no exception to this pattern.
  • 543
  • 19 Oct 2023
Topic Review
Competitive Agri-Food Supply Chain
Competitive agri-food supply chain (hereafter, AFSC) is an important component of AFSC. In a competitive environment, more and more AFSCs use blockchain-based traceability services (hereafter, BBTS) to improve the traceability level of agricultural products.
  • 541
  • 27 Oct 2022
Topic Review
Digital Influencers’ Attributes for Sustainable Consumption Behavior
Organizations have become increasingly interested in using digital influencers to promote their brands and disseminate advertising messages with a high impact on their target audience. Digital influencers are beginning to be used as models for sustainable consumption behavior (for example in the fashion, food, and health sectors) by promoting environmental and sustainable values. By promoting sustainable content and disseminating messages of environmental awareness, digital influencers can help achieve the Sustainable Development Goals (SDGs).
  • 538
  • 31 Aug 2023
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