Academic Articles & Research Papers

Spatial layout optimization model integrating layered attention mechanism in the development of smart tourism management

Tourism demand projection is paramount for both corporate operations and destination management, facilitating tourists in crafting bespoke, multifaceted itineraries and enriching their vacation experiences. This study proposes a multi-layer...

Risk Analysis of Supply Chain Finance under Blockchain Technology - Based on AHP-FCM Model

Applying blockchain technology to supply chain finance is the only way for the in-depth development of supply chain finance. However, increasingly prominent risk issues restrict the stable development of blockchain finance, so it is necessa...

Drivers of municipal waste generation in Nordic countries: panel evidence

Municipal waste generation remains a persistent sustainability challenge, even in countries with strong environmental governance and circular economy ambitions. Yet it remains unclear how affluence, household final consumption expenditure a...

A SUCCINCT ANALYSIS OF MITIGATING LIQUIDITY RISK IN ISLAMIC BANKS IN THE LIGHT OF LIQUIDITY AND RISK MANAGEMENT PRINCIPLES

Liquidity management has been incessantly challenging for the financial institutions and especially Islamic financial institutions due to their nature of business. The convoluted nature of liquidity management impedes the task of Islamic ba...

The double-edged sword effect of algorithmic management on work engagement of platform workers: the roles of appraisals and resources

PurposeThis study aims to explore how food delivery workers' perceptions of threat and challenge mediate the influence of algorithmic management on their work engagement, and to examine the moderating roles of emotional stability and percei...

An Assessment of Group Lending Challenges Facing Microfinance Institutions in Mwanza, Tanzania

The purpose of this study is to thoroughly evaluate the difficulties Tanzanian microfinance institutions (MFIs) encountered when putting group lending concepts into practice. It specifically aims to pinpoint the main obstacles associated wi...

Editorial

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

ESG performance and corporate labor investment efficiency: Evidence from China

This paper investigates the impact of ESG (Environmental, Social, and Governance) performance on corporate labor investment efficiency in the Chinese market. We find that ESG performance can enhance labor investment efficiency. Additionally...

The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted ...

Business marketing activities in Ukraine during wartime

The war in Ukraine dealt a crushing blow to the country’s economy. The relevance of the topic is due to the marketing ability to be an effective tool for restoring and developing business in Ukraine. The paper aims to define the state and p...

International business and decentralized finance

Abstract Over the last decade, the green shoots of a new economic order have emerged as decentralized technologies challenge traditional financial systems. Decentralized finance (DeFi) holds the potential to transform international business...

Strategic agility in international business

A parametric similarity measure for neutrosophic set and its applications in energy production

As a useful tool for managing ambiguous and inconsistent data, the Single Value Neutrosophic Set (SVNSs) is an extension of both Fuzzy Sets (FSs) and Intuitionistic Fuzzy Sets (IFSs). In the field of information theory, metrics like similar...

CONCEPTUAL FOUNDATIONS OF FINANCIAL SUPPORT FOR INCREASING THE INNOVATIVE COMPONENT OF UKRAINE’S INTERNATIONAL COMPETITIVENESS

Abstract. The article describes the dynamics of Ukraine’s position in the Global Innovation Index for 2015—2019. It is revealed that the domestic economy has a high educational and scientific potential, is able to produce various innovation...

Can Open Government Data Improve City Green Land-Use Efficiency? Evidence from China

This study adopted the double difference method to study the effect of open government data (OGD) on city green land-use efficiency (CGLUE). It was found that opening government data had a significant promotional effect on CGLUE, and a numb...

International Business: A Strategic Management Approach

PART ONE: THE WORLD OF INTERNATIONAL BUSINESS. 1. The challenge of international business. 2. The multinational enterprise. 3. The triad and international business. PART TWO: THE ENVIRONMENT OF INTERNATIONAL BUSINESS. 4. International polit...

Blunders in international business

Preface. 1. Introduction. The Role of Culture. The Role of Communication. Structure. 2. Production. Location/Layout. Product. Package. Color. Summary. 3. Names. Product Names. Company Names. Summary. 4. Marketing. Promotions. Pricing. Summa...

International Business

The open character of the global economy combined with the internationalization of business means that business students are increasingly required to understand the complexities of international business. This introductory textbook provides...

Research in International Business and Finance

Forestry at the EU’s Doorstep – How Much are We Ready in the Area of Occupational Safety in Forestry?

According to the classification of business activities in the National Classification of Activities, agriculture, forestry and fishery together account for 3.43% of all injuries recorded in 2009, which places them in the lower part of the a...