Gimena Cruz, Yover Fernández, Miluska Villar-Guevara
et al.
IntroductionCorporate social responsibility (CSR) has always played an essential role in the market, contributing to a more competitive and efficient business environment that must be incorporated across sectors, including financial institutions. This research examined whether CSR, customer satisfaction, and corporate image are related to customer loyalty.MethodsAn explanatory study was conducted with 424 Peruvians aged 18–68 (M = 32.70, SD = 10.66). Data were collected using a self-report scale of CSR, corporate image, satisfaction, and customer loyalty. The theoretical model was evaluated using the Partial Least Squares Structural Equation Modeling (PLS-SEM).ResultsA measurement model with adequate fit was obtained (α = 0.901–0.950; CR = 0.902–0.950; AVE = 0.746–0.910). Based on the results, a positive related was demonstrated between CSR with the customer loyalty (β = 0.264; p < 0.000; t = 4.593) and corporate image (β = 0.235; p < 0.000; t = 4.615); between satisfaction with the customer loyalty (β = 0.317; p < 0.000; t = 4.061) and corporate image (β = 0.645; p < 0.000; t = 12.766), and between corporate image with the customer loyalty (β = 0.235; p = 0.005; t = 2.810).DiscussionThe study offers a valuable theoretical contribution by situating the proposed model within the integrative framework of sustainability psychology, stakeholder theory, and the Triple Bottom Line (TBL). Furthermore, it provides a significant empirical contribution by arguing that strategic investments in CSR, such as environmental finance, digitalization, and inclusive initiatives, yield tangible environmental and social benefits. These practices align with the Sustainable Development Goals (SDGs) and strengthen customer loyalty. The findings encourage decision-makers to integrate measurable sustainability actions informed by sustainability psychology to understand the individual and collective psychological processes that promote sustainable practices across organizational, social, and environmental contexts.
This study investigates the effectiveness of problem-based learning in improving learner achievement in a selected high school in the O.R. Tambo inland district in the Eastern Cape of South Africa. Given the demand for methods of teaching that improve problem-solving and critical thinking skills, problem-based learning emerges as one promising approach. Adopting a mixed approach design, data was collected from 23 learners from pre-tests and post-tests and learner and teacher reflections. Despite a small sample size and the time constraints, this study highlighted an improvement in learner achievement, understanding of accounting concepts, analytical skills and engagement. The social constructivist theoretical framework was adopted. However, challenges in learner experiences suggest a need for further research into the long-term effectiveness of PBL. It was recommended that learners should be made aware of problem-based learning before implementing it. Additionally, learners should be given enough time for the implementation of PBL, as a variety of students had trouble dealing with complex problems. It was also recommended that teachers should be trained on how to implement and adopt PBL into accounting education. The findings of the study will benefit all schools intending to reform accounting education with the end goal of achieving the intended outcomes in accounting.
Tax is an important source of revenue to any government; however, the amount of tax paid by consumer goods firms in Nigeria is sometimes low due to firms’ tax sheltering activities. The study therefore investigates how board characteristics influence tax sheltering practices among listed consumer goods firms in Nigeria. The study adopts an ex-post factor research design because historical data were utilized. The population of the study comprised all 21 consumer goods firms listed in Nigeria as at 31 December 2024. Using a purposeful sampling technique and based on data availability, the study covered 13 firms. Secondary data covering a ten-year period (2015 to 2024) were sourced from the annual reports of the sampled firms. Descriptive and regression analyses were conducted using STATA 13 statistical software. The results show that board gender diversity has positive significance effect on tax sheltering (coeff. 0.411, P-value 0.038), board meetings have a positive and statistically significant effect on tax sheltering (coeff. 0.0512, P-value 0.018), board size exhibits a negative but insignificant effect (coeff. 0.004, P-value 0.619), while board independence shows a positive insignificant effect on tax sheltering (coeff. 0.122, P-value 0.301). Based on its findings, the study concludes that board characteristics exert a meaningful influence on tax sheltering practices among listed consumer goods firms in Nigeria. Based on its conclusion, the study recommends that listed consumer goods firms in Nigeria should complement increased female board representation and frequent board meetings with robust board-level tax governance, including clear tax planning limits, periodic compliance reviews, and transparent documentation of tax decisions, while regulators strengthen monitoring and enforcement of corporate reporting practices.
Type of the article: Research Article
AbstractThe rapid growth of social media has transformed consumer-brand interactions, making the study of attachment and consumer engagement highly relevant for emerging markets such as the Philippines. This research aims to examine how higher-order constructs of attachment (identity-based attachment and bonding-based attachment) influence consumer engagement with local brands on Facebook and, subsequently, how this engagement shapes purchase intention. To achieve this, a structured online survey was conducted among 386 Filipino Facebook users who actively followed at least one local brand page. Data collection took place between August and October 2024, employing purposive sampling to ensure the representativeness of engaged local brand consumers. The survey method was chosen to capture consumers’ psychological attachment and behavioural responses within an authentic digital setting. Using Structural Equation Modelling (SEM), the findings reveal that bonding-based attachment exerts the strongest influence on consumer engagement (β = 0.56, p < 0.01), while identity-based attachment also demonstrates a significant but comparatively weaker effect (β = 0.34, p < 0.01). Both attachment dimensions indirectly enhance purchase intention through consumer engagement (β = 0.302 for bonding-based attachment, and β = 0.186 for identity-based attachment), with consumer engagement itself emerging as a robust predictor of purchase intention (β = 0.542, p < 0.001). Demographic characteristics such as age, gender, and income showed no significant moderating effects on the consumer engagement-purchase intention relationship. These results provide empirical support for the mediating role of consumer engagement in attachment-intention pathways, extending attachment theory into social media marketing and offering practical insights for brand managers in emerging economies.
Timothy King Avordeh, Adam Salifu, Christopher Quaidoo
et al.
The paper explores the review on the impact of electricity outages on MSMEs in Sub-Saharan Africa, analyzing their effects on productivity and poverty levels based on a review of 102 studies spanning from 2010 to 2023. The review organizes the studies by subject, theme, and major research findings to analyze the impact of power outages in Sub-Saharan Africa on poverty reduction. Power outages in the region hinder income generation and employment, perpetuating the cycle of poverty. The key findings emphasize the importance of proactive action to minimize the negative consequences of power outages on small businesses and poverty. MSMEs face disruptions that lead to reduced productivity, operational inefficiencies, higher production costs, and supply chain disruptions. Strategies to lessen power outage effects on MSMEs, the review proposed promoting energy source diversification, such as renewables. The research review concludes that power outages are a major challenge for MSMEs and energy diversification is a key solution to reduce poverty in the region.
Romina D. Fernandez, Phillip J. Haubrock, Ross N. Cuthbert
et al.
Abstract The high ecological impacts of many invasive alien trees have been well documented. However, to date, we lacked synthesis of their economic impacts, hampering management actions. Here, we summarize the cost records of invasive trees to (I) identify invasive trees with cost information and their geographic locations, (II) investigate the types of costs recorded and sectors impacted by invasive trees and (III) analyze the relationships between categories of uses of invasive trees and the invasion costs attributed to these uses. We found reliable cost records only for 72 invasive trees, accumulating a reported total cost of $19.2 billion between 1960 and 2020. Agriculture was the sector with the highest cost records due to invasive trees. Most costs were incurred as resource damages and losses ($3.5 billion). Close attention to the ornamental sector is important for reducing the economic impact of invasive trees, since most invasive trees with cost records were introduced for that use. Despite massive reported costs of invasive trees, there remain large knowledge gaps on most invasive trees, sectors, and geographic scales, indicating that the real cost is severely underestimated. This highlights the need for further concerted and widely-distributed research efforts regarding the economic impact of invasive trees.
У статті розкрито сутність концепції Кайдзен. Першочерговий аспект зосереджено на теоретичній базі, зокрема, підкреслено важливість безперервного вдосконалення процесів виробництва, розробки допоміжних бізнес-процесів, управління ними. Представлено взаємозв’язок Кайдзену з теорією загального управління якістю (ТQM), що дозволяє виокремити три основні напрями функціонування з орієнтацією на якість. Розкрито практичні аспекти реалізації Lean Production (LP) та Just-in-time (JIT) на основі Кайдзену. Пріоритетну роль в дослідженні відведено Інституту Кайдзену, який зосереджує свою увагу на навчанні, сертифікації та бенчмаркінгу у напрямі Кайдзен. Підкреслено важливість розроблення моделі TFL, яка дає можливість покращити процеси в цілому ланцюгу постачання. Окреслено нові прогресивні напрями розвитку даної концепції (Гемба Кайдзен, Бліц Кайдзен).
Daniel J. Weiss, Tara F. Boyhan, Mark Connell
et al.
No studies have yet examined high-resolution shifts in the spatial patterns of human movement in Australia throughout 2020 and 2021, a period coincident with the repeated enactment and removal of varied governmental restrictions aimed at reducing community transmission of SARS-CoV-2. We compared overlapping timeseries of COVID-19 pandemic-related restrictions, epidemiological data on cases and vaccination rates, and high-resolution human movement data to characterize population-level responses to the pandemic in Australian cities. We found that restrictions on human movement and/or mandatory business closures reduced the average population-level weekly movement volumes in cities, as measured by aggregated travel time, by almost half. Of the movements that continued to occur, long movements reduced more dramatically than short movements, likely indicating that people stayed closer to home. We also found that the repeated lockdowns did not reduce their impact on human movement, but the effect of the restrictions on human movement waned as the duration of restrictions increased. Lastly, we found that after restrictions ceased, the subsequent surge in SARS-CoV-2 transmission coincided with a substantial, non-mandated drop in human movement volume. These findings have implications for public health policy makers when faced with anticipating responses to restrictions during future emergency situations.
Стаття присвячена дослідженню сучасних особливостей гармонійного розвитку стратегічного управління за умов цифровізування. Досліджено перспективи для гармонійного економічного розвитку на основі застосування переваг цифровізування при формування систем стратегічного управління. В статті охарактеризовано ключові аспектів стратегічного управління за умов цифровізування. Визначено, що цифровізування, активне запровадження, розвивання новітніх технологій у діяльності підприємств спричинятиме також зміни (динаміку) у підходах щодо забезпечування конкурентних позицій на ринках. Розглянуто основні ефекти від цифровізування вітчизняного підприємництва. Запропоновано механізм застосування цифрових інструментів (цифровізування) в процесі формування, розвитку конкурентних переваг вітчизняних підприємств, який базуватиметься на основних їх бізнес-процесах.
We know that in today’s advanced world, artificial intelligence (AI) and machine learning (ML)-grounded methodologies are playing a very optimistic role in performing difficult and time-consuming activities very conveniently and quickly. However, for the training and testing of these procedures, the main factor is the availability of a huge amount of data, called big data. With the emerging techniques of the Internet of Everything (IoE) and the Internet of Things (IoT), it is very feasible to collect a large volume of data with the help of smart and intelligent sensors. Based on these smart sensing devices, very innovative and intelligent hardware components can be made for prediction and recognition purposes. A detailed discussion was carried out on the development and employment of various detectors for providing people with effective services, especially in the case of smart cities. With these devices, a very healthy and intelligent environment can be created for people to live in safely and happily. With the use of modern technologies in integration with smart sensors, it is possible to use energy resources very productively. Smart vehicles can be developed to sense any emergency, to avoid injuries and fatal accidents. These sensors can be very helpful in management and monitoring activities for the enhancement of productivity. Several significant aspects are obtained from the available literature, and significant articles are selected from the literature to properly examine the uses of sensor technology for the development of smart infrastructure. The analytical hierarchy process (AHP) is used to give these attributes weights. Finally, the weights are used with the multi-objective optimization on the basis of ratio analysis (MOORA) technique to provide the different options in their order of importance.
Adetayo Olaniyi Adeniran, Feyisola Olajire Akinsehinwa, Samuel Oluwaseyi Olorunfemi
Abstract Background In the global world that is technologically driven, efficiency and productivity of businesses that have decided to embrace technology are achieved by e-commerce logistics (ECL). E-commerce logistics has received momentous attention in the developed countries but less attention in the developing countries. There have been some elements of uncertainty regarding the relevance of e-commerce logistics especially in the developing countries. To fill this gap, this study explored the factor influencing the acceptance and patronage of e-commerce logistics in Nigeria. Methods The following e-commerce and logistics businesses: Jumia, Konga, Kobo360, Breath2Wealth, Okrikah, DeliveryBros, Cartehub, STYLISTAA, and DayDone Limited, were explored in this study. The organizations were chosen because they were known for both e-commerce and logistics business. Qualitative research method and case study research design were employed for data collection through a purposive sampling technique. Primary data were targeted at two representatives from each organization. Conclusions The study found that external factors, political situation, government initiatives, economic situation, geographical situation, technology infrastructure, sociocultural situation, and public wakefulness have significant influence on the acceptance and patronage of e-commerce logistics in Nigeria. The study also found that many e-commerce companies also venture into distribution, thereby providing some level of logistics such as warehousing, packaging, and transportation, but they were not well informed that their operation is beyond e-commerce. It is therefore recommended that such organization should include logistics to their operation. E-commerce logistics organization should clearly state their terms and condition regarding the law of carriage which should be in accordance to the Nigeria law of Carriage.
António Cardoso, Augustė Paulauskaitė, Hajar Hachki
et al.
ABSTRACT: In this study, Airbnb’s brand personality is explored in relation to its effects on consumer involvement and institutional trust. The objective of this paper is to fill a gap in marketing research by building up a solid understanding of the relationship between those constructs in the context of hospitality brands. The results of the study revealed that Airbnb’s brand personality is mostly associated with excitement, sincerity, and competence. Brand personality was shown to have effects on both consumer involvement and institutional trust, with competence having the biggest impact on consumer involvement, and institutional trust being under the most significant influence of sincerity. The results of this study present meaningful implications not only for the academic community, but also for marketing specialists focusing on branding strategies in the innovative context of sharing economy businesses.
In wireless sensor networks (WSNs), power consumption is an important aspect when designing routing protocols. When compared to other components of a sensor node, the power required by radio transmitters is responsible for most of the consumption. One way to optimize energy consumption is by using energy-aware protocols. Such protocols take into consideration the residual energy information (i.e., remaining battery power) when making decisions, providing energy efficiency through the careful management of energy consumption. In this work, we go further and propose a new routing protocol that uses not only the residual energy information, but also the available renewable energy information from renewable energy sources such as solar cells. We then present the Renewable Energy-Based Routing (REBORN) algorithm, an energy-aware geographic routing algorithm, capable of managing both the residual and the available energy. Our results clearly show the advantages and the efficiency achieved by our REBORN algorithm when compared to other proposed energy-aware approaches.
The article considers the current state and prospects of rural tourism development in Ukraine. The analysis of scientific sources of Ukrainian and foreign scientists, relating to the subject of this study, is made. The article contains personal research conducted in 2020. Based on the data of a sociological survey on the attitude of Ukrainian citizens to the development of rural tourism in Ukraine, the willingness of the population to rest in rural area and invest their own funds in the development of private business in this area was analyzed. Attention is paid to obstacles to the development of rural tourism and the main ways that will promote the development of rural tourism in Ukraine.
Financing is one of the challenging issues for business owners no matter where they stand in the cycle of organization's life. The reason of failure for most of the newly started businesses (called startups) in their early stages is known to be the lack of cash resources. The problem of finance in Iran, no matter the source of it, whether from capital market or debt market, has had a long history. Initial coin offering could be a solution for this problem that could safely invest the increasing cash flow in the businesses. It was introduced in 2013 as a new method, utilizing the technology capacity of fintech's, and reached its peak in 2017, acquiring a worldwide name. The purpose of this study is to explain the different perspectives to this method which would be suitable for Iran's condition. This has accomplished by using GQR method while conducting semi-structured interviews with 12 experts on the subject. Advantaging from SWAT matrix, this paper attempted to offer a way to inform CEOs on the pros and cons of financing by this new method.
Ali Mobini-Dehkordi, Jahangir Yadolai-Farsi, Abolghasem Arabiun
et al.
Introduction: Parallel with the growth of technologies, which affect the telemedicine, timely identification of telemedicine entrepreneurial opportunities seems to be necessary for the product development. This study aimed to identify applied aspects, medical fields, and technological trends in developing future entrepreneurial opportunities in telemedicine.
Methods: A three-step framework for identifying future entrepreneurial opportunities was employed as a trend analysis method to identify telemedicine technological trends and the cross impact analysis to predict future strategic trends in the field. This was done by completing the 9*9 matrix in a panel of 5 experts in this field, and reviewing 109 articles in the Scopus database with keyword search (Telemedicine and Opportunity) to identify practical aspects and future of telemedicine opportunities.
Results: In the first step, 9 technological trends affecting the future of telemedicine were identified. In the second step, the technological trends of artificial intelligence along with the Internet of Things were identified as effective trends; wearable technologies and cloud computing were identified as strategic trends. In the final step, it was revealed that practical aspects (i.e., prevention, diagnosis, treatment and healthy living), as well as psychology and psychiatry, education, information acquisition, nutrition, and cardiology, shape a great majority of opportunities for telemedicine in the next 5 years.
Conclusion: To develop a successful new product in telemedicine, a three-dimensional framework (applied aspects, fields of medicine, and technology) should be considered; therefore, establishing cooperation between technology development companies and health companies seems to be necessary.
Computer applications to medicine. Medical informatics
Introduction Creativity and improvisation are recognized as important aspects of training expertise in domains such as business and the arts, yet rarely discussed in medical education. This article examines how creativity and improvisation play out in the ways teachers give ‘expressive instructions’ to medical students when teaching physical skills. Methods Ethnographic fieldwork was conducted in a medical school in Maastricht, the Netherlands, with first, second and third year students learning physical examination skills. Over 230 h of fieldwork was conducted in the Skills Lab, including 34 tutorials of 1.5 h duration, with 11 different teachers and over 500 students. Patterns found in the fieldnotes were thematically analyzed using an inductive approach, drawing on sociological theories of craftsmanship. Results Findings showed that teachers improvise beyond the standardized lesson structure and classroom set-up, giving what we call, drawing on sociological theory, ‘expressive instructions’. This was visible in two main ways: 1) by teachers using their own bodies; 2) by teachers using materials that came to hand. Discussion This research highlights the important yet underexplored role of creativity and improvisation in teaching physical skills. Creativity and improvisation appear to be particularly important when training expertise in skills that are difficult to articulate and thus require expressive instructions, due for example to their sensory nature. Focusing on how expressive instructions play out in medical education offers insights into the tacit components of expertise development, a process which builds upon a long period of teachers’ skilled practice.