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Search Results (2,089)

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27 pages, 1062 KiB  
Article
Dynamic Supply Chain Decision-Making of Live E-Commerce Considering Netflix Marketing Under Different Power Structures
by Yawen Liu, Mohammed Gadafi Tamimu and Junwu Chai
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 202; https://doi.org/10.3390/jtaer20030202 - 6 Aug 2025
Abstract
The rapid growth of live e-commerce, a sector valued at over USD 100 billion worldwide, demonstrates its transformative impact on the retail industry, especially in markets like China, where platforms such as Taobao Live and TikTok Shop have markedly altered consumer interaction. This [...] Read more.
The rapid growth of live e-commerce, a sector valued at over USD 100 billion worldwide, demonstrates its transformative impact on the retail industry, especially in markets like China, where platforms such as Taobao Live and TikTok Shop have markedly altered consumer interaction. This transition is further expedited by Netflix-like entertainment marketing methods, which have demonstrated the capacity to enhance consumer retention by as much as 40%. As organizations adjust to this evolving landscape, it is essential to optimize supply chain strategies to align with these dynamic, consumer-centric environments. This paper examines the complexity of decision-making in live e-commerce supply chains, specifically regarding Netflix-inspired marketing strategies. The primary aim of this study is to design a game-theoretic framework that examines the interactions between producers and online celebrity retailers (OCRs) across different power dynamics. As live commerce integrates digital retail with immersive experiences, businesses must optimize pricing, quality, and marketing strategies in real-time. We present engagement-driven marketing as a strategic variable and incorporate consumer regret and switching costs into the demand function. To illustrate practical trade-offs in strategy, we incorporate a multi-criteria decision-making (MCDM) layer with AHP-TOPSIS, assessing profit, consumer surplus, engagement score, and channel efficiency. The experiment results indicate that Netflix-style marketing markedly increases demand and profit in retailer-led frameworks, whereas centralized tactics enhance overall channel performance. TOPSIS analysis prioritizes high-effort, high-engagement methods, whereas the Stackelberg experiment underscores the influence of power dynamics on profit distribution. This study presents an innovative integrative decision-making methodology for enhancing live-streaming commerce tactics in data-driven and consumer-focused markets. Full article
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20 pages, 1925 KiB  
Article
Beyond Polarity: Forecasting Consumer Sentiment with Aspect- and Topic-Conditioned Time Series Models
by Mian Usman Sattar, Raza Hasan, Sellappan Palaniappan, Salman Mahmood and Hamza Wazir Khan
Information 2025, 16(8), 670; https://doi.org/10.3390/info16080670 - 6 Aug 2025
Abstract
Existing approaches to social media sentiment analysis typically focus on static classification, offering limited foresight into how public opinion evolves. This study addresses that gap by introducing the Multi-Feature Sentiment-Driven Forecasting (MFSF) framework, a novel pipeline that enhances sentiment trend prediction by integrating [...] Read more.
Existing approaches to social media sentiment analysis typically focus on static classification, offering limited foresight into how public opinion evolves. This study addresses that gap by introducing the Multi-Feature Sentiment-Driven Forecasting (MFSF) framework, a novel pipeline that enhances sentiment trend prediction by integrating rich contextual information from text. Using state-of-the-art transformer models on the Sentiment140 dataset, our framework extracts three concurrent signals from each tweet: sentiment polarity, aspect-based scores (e.g., ‘price’ and ‘service’), and topic embeddings. These features are aggregated into a daily multivariate time series. We then employ a SARIMAX model to forecast future sentiment, using the extracted aspect and topic data as predictive exogenous variables. Our results, validated on the historical Sentiment140 Twitter dataset, demonstrate the framework’s superior performance. The proposed multivariate model achieved a 26.6% improvement in forecasting accuracy (RMSE) over a traditional univariate ARIMA baseline. The analysis confirmed that conversational aspects like ‘service’ and ‘quality’ are statistically significant predictors of future sentiment. By leveraging the contextual drivers of conversation, the MFSF framework provides a more accurate and interpretable tool for businesses and policymakers to proactively monitor and anticipate shifts in public opinion. Full article
(This article belongs to the Special Issue Semantic Networks for Social Media and Policy Insights)
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14 pages, 849 KiB  
Article
Autonomous Last-Mile Logistics in Emerging Markets: A Study on Consumer Acceptance
by Emerson Philipe Sinesio, Marcele Elisa Fontana, Júlio César Ferro de Guimarães and Pedro Carmona Marques
Logistics 2025, 9(3), 106; https://doi.org/10.3390/logistics9030106 - 6 Aug 2025
Abstract
Background: Rapid urbanization has intensified the challenges of freight transport, particularly in last-mile (LM) delivery, leading to rising costs and environmental externalities. Autonomous vehicles (AVs) have emerged as a promising innovation to address these issues. While much of the existing literature emphasizes business [...] Read more.
Background: Rapid urbanization has intensified the challenges of freight transport, particularly in last-mile (LM) delivery, leading to rising costs and environmental externalities. Autonomous vehicles (AVs) have emerged as a promising innovation to address these issues. While much of the existing literature emphasizes business and operational perspectives, this study focuses on the acceptance of AVs from the standpoint of e-consumers—individuals who make purchases via digital platforms—in an emerging market context. Methods: Grounded in an extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), which is specifically suited to consumer-focused technology adoption research, this study incorporates five constructs tailored to AV adoption. Structural Equation Modeling (SEM) was applied to survey data collected from 304 e-consumers in Northeast Brazil. Results: The findings reveal that performance expectancy, hedonic motivation, and environmental awareness exert significant positive effects on acceptance and intention to use AVs for LM delivery. Social influence shows a weaker, yet still positive, impact. Importantly, price sensitivity exhibits a minimal effect, suggesting that while consumers are generally cost-conscious, perceived value may outweigh price concerns in early adoption stages. Conclusions: These results offer valuable insights for policymakers and logistics providers aiming to implement consumer-oriented, cost-effective AV solutions in LM delivery, particularly in emerging economies. The findings emphasize the need for strategies that highlight the practical, emotional, and environmental benefits of AVs to foster market acceptance. Full article
(This article belongs to the Section Last Mile, E-Commerce and Sales Logistics)
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16 pages, 825 KiB  
Article
Geographic Scale Matters in Analyzing the Effects of the Built Environment on Choice of Travel Modes: A Case Study of Grocery Shopping Trips in Salt Lake County, USA
by Ensheng Dong, Felix Haifeng Liao and Hejun Kang
Urban Sci. 2025, 9(8), 307; https://doi.org/10.3390/urbansci9080307 - 5 Aug 2025
Abstract
Compared to commuting, grocery shopping trips, despite their profound implications for mixed land use and transportation planning, have received limited attention in travel behavior research. Drawing upon a travel diary survey conducted in a fast-growing metropolitan region of the United States, i.e., Salt [...] Read more.
Compared to commuting, grocery shopping trips, despite their profound implications for mixed land use and transportation planning, have received limited attention in travel behavior research. Drawing upon a travel diary survey conducted in a fast-growing metropolitan region of the United States, i.e., Salt Lake County, UT, this research investigated a variety of influential factors affecting mode choices associated with grocery shopping. We analyze how built environment (BE) characteristics, measured at seven spatial scales or different ways of aggregating spatial data—including straight-line buffers, network buffers, and census units—affect travel mode decisions. Key predictors of choosing walking, biking, or transit over driving include age, household size, vehicle ownership, income, land use mix, street density, and distance to the central business district (CBD). Notably, the influence of BE factors on mode choice is sensitive to different spatial aggregation methods and locations of origins and destinations. The straight-line buffer was a good indicator for the influence of store sales amount on mode choices; the network buffer was more suitable for the household built environment factors, whereas the measurement at the census block and block group levels was more effective for store-area characteristics. These findings underscore the importance of considering both the spatial analysis method and the location (home vs. store) when modeling non-work travel. A multi-scalar approach can enhance the accuracy of travel demand models and inform more effective land use and transportation planning strategies. Full article
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19 pages, 457 KiB  
Article
Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs
by Konstantinos S. Skandalis and Dimitra Skandali
FinTech 2025, 4(3), 38; https://doi.org/10.3390/fintech4030038 - 5 Aug 2025
Abstract
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending [...] Read more.
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article
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29 pages, 540 KiB  
Systematic Review
Digital Transformation in International Trade: Opportunities, Challenges, and Policy Implications
by Sina Mirzaye and Muhammad Mohiuddin
J. Risk Financial Manag. 2025, 18(8), 421; https://doi.org/10.3390/jrfm18080421 - 1 Aug 2025
Viewed by 418
Abstract
This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools influence the volume and composition of cross-border trade? and (RQ2) [...] Read more.
This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools influence the volume and composition of cross-border trade? and (RQ2) How do these effects vary by countries’ development level and firm size?—we conducted a PRISMA-compliant systematic literature review covering 2010–2024. Searches across eight major databases yielded 1857 records; after duplicate removal, title/abstract screening, full-text assessment, and Mixed Methods Appraisal Tool (MMAT 2018) quality checks, 86 peer-reviewed English-language studies were retained. Findings reveal three dominant technology clusters: (1) e-commerce platforms and cloud services, (2) IoT-enabled supply chain solutions, and (3) emerging AI analytics. E-commerce and cloud adoption consistently raise export intensity—doubling it for digitally mature SMEs—while AI applications are the fastest-growing research strand, particularly in East Asia and Northern Europe. However, benefits are uneven: firms in low-infrastructure settings face higher fixed digital costs, and cybersecurity and regulatory fragmentation remain pervasive obstacles. By integrating trade economics with development and SME internationalization studies, this review offers the first holistic framework that links national digital infrastructure and policy support to firm-level export performance. It shows that the trade-enhancing effects of digitalization are contingent on robust broadband penetration, affordable cloud access, and harmonized data-governance regimes. Policymakers should, therefore, prioritize inclusive digital-readiness programs, while business leaders should invest in complementary capabilities—data analytics, cyber-risk management, and cross-border e-logistics—to fully capture digital trade gains. This balanced perspective advances theory and practice on building resilient, equitable digital trade ecosystems. Full article
(This article belongs to the Special Issue Modern Enterprises/E-Commerce Logistics and Supply Chain Management)
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32 pages, 3694 KiB  
Article
Decoding Urban Traffic Pollution: Insights on Trends, Patterns, and Meteorological Influences for Policy Action in Bucharest, Romania
by Cristiana Tudor, Alexandra Horobet, Robert Sova, Lucian Belascu and Alma Pentescu
Atmosphere 2025, 16(8), 916; https://doi.org/10.3390/atmos16080916 - 29 Jul 2025
Viewed by 385
Abstract
Traffic-related pollutants remain a challenging global issue, with significant policy implications. Within the European Union, Romania has the highest yearly societal cost per capita due to air pollution, which kills 29,000 Romanians every year, whereas the health and economic costs are also significant. [...] Read more.
Traffic-related pollutants remain a challenging global issue, with significant policy implications. Within the European Union, Romania has the highest yearly societal cost per capita due to air pollution, which kills 29,000 Romanians every year, whereas the health and economic costs are also significant. In this context, municipal authorities in the country, particularly in high-density areas, should place a strong focus on mitigating air pollution. In particular, the capital city, Bucharest, ranks among the most congested cities in the world while registering the highest pollution index in Romania, with traffic pollution responsible for two-thirds of its air pollution. Consequently, studies that assess and model pollution trends are paramount to inform local policy-making processes and assist pollution-mitigation efforts. In this paper, a generalized additive modeling (GAM) framework is employed to model hourly concentrations of nitrogen dioxide (NO2), i.e., a relevant traffic-pollution proxy, at a busy urban traffic location in central Bucharest, Romania. All models are developed on a wide, fine-granularity dataset spanning January 2017–December 2022 and include extensive meteorological covariates. Model robustness is assured by switching between the generalized additive model (GAM) framework and the generalized additive mixed model (GAMM) framework when the residual autoregressive process needs to be specifically acknowledged. Results indicate that trend GAMs explain a large amount of the hourly variation in traffic pollution. Furthermore, meteorological factors contribute to increasing the models’ explanation power, with wind direction, relative humidity, and the interaction between wind speed and the atmospheric pressure emerging as important mitigators for NO2 concentrations in Bucharest. The results of this study can be valuable in assisting local authorities to take proactive measures for traffic pollution control in the capital city of Romania. Full article
(This article belongs to the Special Issue Sources Influencing Air Pollution and Their Control)
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26 pages, 3356 KiB  
Article
Integrating Urban Factors as Predictors of Last-Mile Demand Patterns: A Spatial Analysis in Thessaloniki
by Dimos Touloumidis, Michael Madas, Panagiotis Kanellopoulos and Georgia Ayfantopoulou
Urban Sci. 2025, 9(8), 293; https://doi.org/10.3390/urbansci9080293 - 29 Jul 2025
Viewed by 227
Abstract
While the explosive growth in e-commerce stresses urban logistics systems, city planners lack of fine-grained data in order to anticipate and manage the resulting freight flows. Using a three-stage analytical approach combining descriptive zonal statistics, hotspot analysis and different regression modeling from univariate [...] Read more.
While the explosive growth in e-commerce stresses urban logistics systems, city planners lack of fine-grained data in order to anticipate and manage the resulting freight flows. Using a three-stage analytical approach combining descriptive zonal statistics, hotspot analysis and different regression modeling from univariate to geographically weighted regression, this study integrates one year of parcel deliveries from a leading courier with open spatial layers of land-use zoning, census population, mobile-signal activity and household income to model last-mile demand across different land use types. A baseline linear regression shows that residential population alone accounts for roughly 30% of the variance in annual parcel volumes (2.5–3.0 deliveries per resident) while adding daytime workforce and income increases the prediction accuracy to 39%. In a similar approach where coefficients vary geographically with Geographically Weighted Regression to capture the local heterogeneity achieves a significant raise of the overall R2 to 0.54 and surpassing 0.70 in residential and institutional districts. Hot-spot analysis reveals a highly fragmented pattern where fewer than 5% of blocks generate more than 8.5% of all deliveries with no apparent correlation to the broaden land-use classes. Commercial and administrative areas exhibit the greatest intensity (1149 deliveries per ha) yet remain the hardest to explain (global R2 = 0.21) underscoring the importance of additional variables such as retail mix, street-network design and tourism flows. Through this approach, the calibrated models can be used to predict city-wide last-mile demand using only public inputs and offers a transferable, privacy-preserving template for evidence-based freight planning. By pinpointing the location and the land uses where demand concentrates, it supports targeted interventions such as micro-depots, locker allocation and dynamic curb-space management towards more sustainable and resilient urban-logistics networks. Full article
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22 pages, 963 KiB  
Article
The Impact of E-Commerce Live Streaming on Purchase Intention for Sustainable Green Agricultural Products: A Study in the Context of Agricultural Tourism Integration
by Wenkui Jin and Wenying Zhang
Sustainability 2025, 17(15), 6850; https://doi.org/10.3390/su17156850 - 28 Jul 2025
Viewed by 347
Abstract
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. [...] Read more.
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. This study examines the effects of external stimuli, including social networks, resource endowment, infrastructure, and the characteristics of e-commerce streamers, on the perception, trust, perceived value, and purchase intention of green consumption. It is based on the SOR (Stimulus–Organism–Response) theoretical model and focuses on e-commerce live streaming in the agriculture-tourism integration scenario. According to a structural equation modeling (SEM) analysis of 350 consumer questionnaires, these external stimuli primarily influence purchase intention through perceived value, trust, and green consumption cognition, with resource endowment having the most significant impact. The effects of infrastructure on perceived value and streamer attractiveness on green consumption cognition are not statistically significant. This research not only broadens the use of the SOR model in the emerging field of agritourism integration but also offers rural businesses theoretical backing and useful guidance to maximize e-commerce live marketing and enhance agritourism integration. Full article
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33 pages, 1238 KiB  
Article
Crisis Response Modes in Collaborative Business Ecosystems: A Mathematical Framework from Plasticity to Antifragility
by Javaneh Ramezani, Luis Gomes and Paula Graça
Mathematics 2025, 13(15), 2421; https://doi.org/10.3390/math13152421 - 27 Jul 2025
Viewed by 393
Abstract
Collaborative business ecosystems (CBEs) are increasingly exposed to disruptive events (e.g., pandemics, supply chain breakdowns, cyberattacks) that challenge organizational adaptability and value creation. Traditional approaches to resilience and robustness often fail to capture the full range of systemic responses. This study introduces a [...] Read more.
Collaborative business ecosystems (CBEs) are increasingly exposed to disruptive events (e.g., pandemics, supply chain breakdowns, cyberattacks) that challenge organizational adaptability and value creation. Traditional approaches to resilience and robustness often fail to capture the full range of systemic responses. This study introduces a unified mathematical framework to evaluate four crisis response modes—plasticity, resilience, transformative resilience, and antifragility—within complex adaptive networks. Grounded in complex systems and collaborative network theory, our model formalizes both internal organizational capabilities (e.g., adaptability, learning, innovation, structural flexibility) and strategic interventions (e.g., optionality, buffering, information sharing, fault-injection protocols), linking them to pre- and post-crisis performance via dynamic adjustment functions. A composite performance score is defined across four dimensions (Innovation, Contribution, Prestige, and Responsiveness to Business Opportunities), using capability–strategy interaction matrices, weighted performance change functions, and structural transformation modifiers. The sensitivity analysis and scenario simulations enable a comparative evaluation of organizational configurations, strategy impacts, and phase-transition thresholds under crisis. This indicator-based formulation provides a quantitative bridge between resilience theory and practice, facilitating evidence-based crisis management in networked business environments. Full article
(This article belongs to the Special Issue Optimization Models for Supply Chain, Planning and Scheduling)
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22 pages, 594 KiB  
Article
Information-Theoretic Cost–Benefit Analysis of Hybrid Decision Workflows in Finance
by Philip Beaucamp, Harvey Maylor and Min Chen
Entropy 2025, 27(8), 780; https://doi.org/10.3390/e27080780 - 23 Jul 2025
Viewed by 243
Abstract
Analyzing and leveraging data effectively has been an advantageous strategy in the management workflows of many contemporary organizations. In business and finance, data-informed decision workflows are nowadays essential for enabling development and growth. However, there is yet a theoretical or quantitative approach for [...] Read more.
Analyzing and leveraging data effectively has been an advantageous strategy in the management workflows of many contemporary organizations. In business and finance, data-informed decision workflows are nowadays essential for enabling development and growth. However, there is yet a theoretical or quantitative approach for analyzing the cost–benefit of the processes in such workflows, e.g., in determining the trade-offs between machine- and human-centric processes and quantifying biases. The aim of this work is to translate an information-theoretic concept and measure for cost–benefit analysis to a methodology that is relevant to the analysis of hybrid decision workflows in business and finance. We propose to combine an information-theoretic approach (i.e., information-theoretic cost–benefit analysis) and an engineering approach (e.g., workflow decomposition), which enables us to utilize information-theoretic measures to estimate the cost–benefit of individual processes quantitatively. We provide three case studies to demonstrate the feasibility of the proposed methodology, including (i) the use of a statistical and computational algorithm, (ii) incomplete information and humans’ soft knowledge, and (iii) cognitive biases in a committee meeting. While this is an early application of information-theoretic cost–benefit analysis to business and financial workflows, it is a significant step towards the development of a systematic, quantitative, and computer-assisted approach for optimizing data-informed decision workflows. Full article
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17 pages, 43516 KiB  
Article
Retail Development and Corporate Environmental Disclosure: A Spatial Analysis of Land-Use Change in the Veneto Region (Italy)
by Giovanni Felici, Daniele Codato, Alberto Lanzavecchia, Massimo De Marchi and Maria Cristina Lavagnolo
Sustainability 2025, 17(15), 6669; https://doi.org/10.3390/su17156669 - 22 Jul 2025
Viewed by 321
Abstract
Corporate environmental claims often neglect the substantial ecological impact of land-use changes. This case study examines the spatial dimension of retail-driven land-use transformation by analyzing supermarket expansion in the Veneto region (northern Italy), with a focus on a large grocery retailer. We evaluated [...] Read more.
Corporate environmental claims often neglect the substantial ecological impact of land-use changes. This case study examines the spatial dimension of retail-driven land-use transformation by analyzing supermarket expansion in the Veneto region (northern Italy), with a focus on a large grocery retailer. We evaluated its corporate environmental claims by assessing land consumption patterns from 1983 to 2024 using Geographic Information Systems (GIS). The GIS-based methodology involved geocoding 113 Points of Sale (POS—individual retail outlets), performing photo-interpretation of historical aerial imagery, and classifying land-cover types prior to construction. We applied spatial metrics such as total converted surface area, land-cover class frequency across eight categories (e.g., agricultural, herbaceous, arboreal), and the average linear distance between afforestation sites and POS developed on previously rural land. Our findings reveal that 65.97% of the total land converted for Points of Sale development occurred in rural areas, primarily agricultural and herbaceous lands. These landscapes play a critical role in supporting urban biodiversity and providing essential ecosystem services, which are increasingly threatened by unchecked land conversion. While the corporate sustainability reports and marketing strategies emphasize afforestation efforts under their “We Love Nature” initiative, our spatial analysis uncovers no evidence of actual land-use conversion. Additionally, reforestation activities are located an average of 40.75 km from converted sites, undermining their role as effective compensatory measures. These findings raise concerns about selective disclosure and greenwashing, driving the need for more comprehensive and transparent corporate sustainability reporting. The study argues for stronger policy frameworks to incentivize urban regeneration over greenfield development and calls for the integration of land-use data into corporate sustainability disclosures. By combining geospatial methods with content analysis, the research offers new insights into the intersection of land use, business practices, and environmental sustainability in climate-vulnerable regions. Full article
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21 pages, 1074 KiB  
Article
Modeling a Financial Controlling System for Managing Transfer Pricing Operations
by Oleksii Kalivoshko, Volodymyr Kraievskyi, Bohdan Hnatkivskyi, Alla Savchenko, Nikolay Kiktev, Valentyna Borkovska, Irina Kliopova, Krzysztof Mudryk and Pawel Pysz
Sustainability 2025, 17(14), 6650; https://doi.org/10.3390/su17146650 - 21 Jul 2025
Viewed by 457
Abstract
The management of transfer pricing operations is considered from the perspective of modeling financial and accounting processes for various organizations, using agricultural enterprises as an example. It is demonstrated that the execution of transfer pricing operations between related parties—which may function as responsibility [...] Read more.
The management of transfer pricing operations is considered from the perspective of modeling financial and accounting processes for various organizations, using agricultural enterprises as an example. It is demonstrated that the execution of transfer pricing operations between related parties—which may function as responsibility centers within an organizational holding structure—serves as a managerial lever influencing the financial income and expenses of individual business units. It is revealed that the developed model of managerial accounting for transfer pricing operations, grounded in tax compliance and the balancing of stakeholder interests, is based on two key aspects: first, to ensure the balanced development of the company’s business units, a list of key performance indicators (KPIs) is developed and integrated into a balanced scorecard (BSC), promoting the sustainable and stable operation and growth of the company; second, with access to this list of KPIs, the manager of each business unit can exert indirect influence over a segment of the final product’s value chain by selecting transfer prices that adhere to the arm’s length principle. The practical application of the proposed model is illustrated using previously formed economic operations from the research base. Full article
(This article belongs to the Section Sustainable Agriculture)
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21 pages, 1359 KiB  
Article
Enhanced Multi-Level Recommender System Using Turnover-Based Weighting for Predicting Regional Preferences
by Venkatesan Thillainayagam, Ramkumar Thirunavukarasu and J. Arun Pandian
Computers 2025, 14(7), 294; https://doi.org/10.3390/computers14070294 - 20 Jul 2025
Viewed by 236
Abstract
In the realm of recommender systems, the prediction of diverse customer preferences has emerged as a compelling research challenge, particularly for multi-state business organizations operating across various geographical regions. Collaborative filtering, a widely utilized recommendation technique, has demonstrated its efficacy in sectors such [...] Read more.
In the realm of recommender systems, the prediction of diverse customer preferences has emerged as a compelling research challenge, particularly for multi-state business organizations operating across various geographical regions. Collaborative filtering, a widely utilized recommendation technique, has demonstrated its efficacy in sectors such as e-commerce, tourism, hotel management, and entertainment-based customer services. In the item-based collaborative filtering approach, users’ evaluations of purchased items are considered uniformly, without assigning weight to the participatory data sources and users’ ratings. This approach results in the ‘relevance problem’ when assessing the generated recommendations. In such scenarios, filtering collaborative patterns based on regional and local characteristics, while emphasizing the significance of branches and user ratings, could enhance the accuracy of recommendations. This paper introduces a turnover-based weighting model utilizing a big data processing framework to mine multi-level collaborative filtering patterns. The proposed weighting model assigns weights to participatory data sources based on the turnover cost of the branches, where turnover refers to the revenue generated through total business transactions conducted by the branch. Furthermore, the proposed big data framework eliminates the forced integration of branch data into a centralized repository and avoids the complexities associated with data movement. To validate the proposed work, experimental studies were conducted using a benchmarking dataset, namely the ‘Movie Lens Dataset’. The proposed approach uncovers multi-level collaborative pattern bases, including global, sub-global, and local levels, with improved predicted ratings compared with results generated by traditional recommender systems. The findings of the proposed approach would be highly beneficial to the strategic management of an interstate business organization, enabling them to leverage regional implications from user preferences. Full article
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17 pages, 398 KiB  
Article
Turning Setbacks into Smiles: Exploring the Role of Self-Mocking Strategies in Consumers’ Recovery Satisfaction After E-Commerce Service Failures
by Yali Zhang, Jiale Huang and Qiwei Pang
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 183; https://doi.org/10.3390/jtaer20030183 - 16 Jul 2025
Viewed by 415
Abstract
In today’s competitive environment of online service industries, particularly e-commerce, meeting consumer expectations is essential for service providers to ensure service quality. However, service failures are unavoidable, leading to unfavorable consequences for businesses. Understanding the mechanisms for customer recovery after negative service experiences [...] Read more.
In today’s competitive environment of online service industries, particularly e-commerce, meeting consumer expectations is essential for service providers to ensure service quality. However, service failures are unavoidable, leading to unfavorable consequences for businesses. Understanding the mechanisms for customer recovery after negative service experiences is crucial. Using cognitive–emotional personality systems theory and benign violation theory, this study constructed a theoretical model. A total of 351 samples were collected through a situational simulation experiment for a linear regression analysis. A self-mocking response strategy positively influenced brand trust through perceived brand authenticity regarding the dimensions of credibility, integrity, and symbolism. Simultaneously, brand trust was identified as a key driver of post-recovery satisfaction. This study proposes a chain mediation model, which incorporates perceived authenticity and brand trust, to fully comprehend the mechanisms underlying consumers’ satisfaction after service recovery. Our findings provide empirical evidence for the effects of self-mockery on post-recovery satisfaction, as well as suggestions for marketers seeking efficient means to meet consumers’ emotional and cognitive demands during service recovery situations. Full article
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