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Proactive firms recognize that environmental and social issues are sources of competitive advantages, but whatever the motivation, organizations face challenges when implementing sustainable practices. For small and medium-sized enterprises (SMEs), sustainable practices have stemmed from multinational corporations (MNC), but SMEs cannot adopt sustainable practices from the knowledge and experiences of large corporations because the two entities differ critically. This study introduces an integrated model of employee adoption of sustainable practices in SMEs. It is based on five behaviors to select practical areas to which SMEs can make internal changes to achieve sustainable practices and the benefits gained from them. The theory of planned behavior is used to extend employee adoption of sustainable practices to SMEs.

Through the framework of Michael Porterʼs five forces, this article compares sustainability in the Oregon and British Columbia wine industries. After describing the contrasting characteristics of the green niche model and the government-led model of environmental change, the article analyzes the emerging challenges for each type of change.The distinct sources for profitability and future innovation suggests diversity within the sustainability movement and two very different processes of translating environmental values into entrepreneurial practice.

Sample results indicate that significant relationships exist between export planning values and practices, and between the planning practice of using advisors and export performance.

The purpose of this study is to empirically evaluate the impacts of institutional pressures on the use of alternative maritime power (AMP) and which in turn enhance environmental performance in the maritime shipping context.

Factor analysis was used to identify the key coercive pressure, normative pressure, mimetic pressure, AMP practice and green performance dimensions. The author collects data from a survey of 184 maritime shipping operators in Taiwan and applies a structural equation modelling (SEM) to test the research hypotheses.

The findings show that AMP practice act as mediator variables between institutional pressures and environmental performance.

Theoretical contributions and managerial implications are drawn to help maritime shipping operators to improve environmental performance.

The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations.

For a comparative analysis of time-based (traditional approach) and cost-based schemes, a sample of dry bulk ships is selected and voyage estimations are performed by certified professional shipbrokers (Fellow of the Institute of Chartered Shipbrokers) (data collection and voyage estimation by practitioner). Performance obligations are also defined by certified shipbrokers (i.e. survey and expert opinion) and certified public accountant based on common shipping business practice and accounting practice in general.

Empirical results indicate the significant gap between two alternative schemes. Cost-based revenue recognition accelerates the revenue recognition (benefit of shipowner), and it enables comparability among other industries since cost-based allocation is the common practice in accounting (matching principle, Generally Accepted Accounting Principles).

It is obviously impossible to observe all kinds of freight market transactions for all different kinds of vessel particulars. The sample size does not undervalue the current study since the central idea of this paper is not the verification of the cost-based recognition in all possible transactions.

The proposed approach debiases the existing recognition practice as well as improving the speed of revenue recognition. In the existing practice, time-based recognition is still based on voyage estimations (time estimation). Voyage estimations conventionally answer two questions: “What is the cost of the voyage?” and “What is the duration of the voyage?” Therefore, the proposed approach does not require any additional work done. Common practice also clarifies the cost-based schedule for revenue recognition.

This paper addresses the unconventional accounting practice and its incomparability problem for the first time. To the best of the authors’ knowledge, this paper is also the first study on accounting economics of the shipping business. This paper proposes a practical solution to the debate raised by Financial Accounting Standards Board 2014-09 regulation on accounting standards by utilizing a staging approach and cost-based revenue allocation.

The purpose of this paper is to examine innovative practices and emphasize the mechanism of knowledge transfer across knowledge boundaries. By comparing and discussing the emerging boundary issues in knowledge transfer among small- and medium-sized enterprises (SMEs) registered in the incubation centers in China, this paper identified the main knowledge transfer approach and several contextual and organizational factors impacting knowledge transfer.

The authors conduct 39 semi-structured in-depth interviews with employees working within business incubation centers in China. The study uses thematic analysis for data analysis.

Our results contribute to the literature of knowledge transfer and in particular to our understanding of boundary conditions and knowledge transfer approaches in emerging economies. The results also highlight several contextual and organizational factors which impact knowledge transformation across the pragmatic boundary in the context of China.

First, organizations need to establish an effective process with tools to accommodate novelty; second, organizations should be aware of the impact of entrepreneurial orientation on innovative performance; and third, it will help organizations if they adopt and integrate information-rich media in managing innovative practices.

This research highlights the impact of contextual and organizational factors of SMEs on knowledge transfer in emerging markets and chooses incubation centers as study subjects, which is an organizational context that has not been thoroughly studied due to its unique nature and emerging complexity.

The purpose of this paper is to provide insight on high-interest areas of research in defense-related logistics and supply chain management and opportunities for advancing theory and practice in this domain.

A panel of experts provided their insight to several questions oriented toward examining research opportunities and gaps in defense logistics research at the 2018 Academic Research Symposium of the Council of Supply Chain Management Professionals annual conference on September 30, 2018.

Three overarching themes emerged from the panel discussion for advancing theory and practice in defense logistics and supply chain management, which are developing a central repository, creating publication opportunities and integrating research practice and knowledge with the greater academic community.

Logistics and supply chain research is critical for advancing knowledge and practice in the military, as well as industrial settings. The intention in this manuscript is to provide scholars and practitioners in both settings greater awareness and potential avenues for developing synergies and processes for advancing logistics and supply chain research.

The purpose of this research is to identify major barriers to the implementation of reverse logistics (RL). Also, the study addresses best practices among reuse, remanufacture, recycling, refurbishment and repair as alternatives for RL processes.

This study targets supply chain management experts for their opinions regarding the identification of critical barriers and alternatives for RL implementation. Their opinions were extracted through a Web questionnaire based on 14 criteria with 5 alternatives. The tools of multi-criteria decision-making are used for analysis, i.e. fuzzy VIKOR and fuzzy TOPSIS.

The results indicate that lack of recognition of competitive advantage to be gained through RL practice is the most critical barrier to RL implementation. The least barrier or major facilitator for RL is “supportive initiative for end-of-life products.” The top-ranked alternative in this study is reuse followed by remanufacturing. The least important alternative is “repair” in the case of Pakistan. These alternatives are ranked based on “q values” derived through fuzzy VIKOR.

The results of this study can only be generalized for the manufacturing sector of Pakistan during the period of the study.

The findings of this study will assist managers in deploying the best practices concerning RL.

Fuzzy VIKOR and fuzzy TOPSIS have not been applied to RL alternatives in previous research.

Container liner shipping companies started expanding their business by investing in container port terminals in the late 1990s. This market entry results in an extensive presence of vertically integrated liners and terminals. This study aims to explore the competition effects of this vertical integration trend based on a regional (European) analysis. In particular, it extracts lessons from the European Commission (EC) cases on the competition effects of vertical integration. The critical analysis of the cases examined at the institutional level intends to reach conclusions on whether liner–terminal vertical integration harmed or advanced competition in the relevant markets and/or the extent that there is a need to revise the current policy practices.

This study critically assesses the EC’s decisional practices in port container terminal vertical mergers in the last 25 years (1997–2021). Based on a literature review comparing maritime and competition economists' perspectives, it reviews the types of mergers examined, the methodology followed for relevant market definition and calculation of market shares and the estimated competition effects. The Hamburg–Le Havre area is the port range used as a case study for comparing the decisional practice with actual market developments. These container ports serve the greatest consuming market of final and intermediate goods in Europe and are gateways to Central and Eastern Europe.

The assessment identifies a need for expanding the investigation as a precondition for reaching conclusions on both the anti- and pro-competitive effects. First, only a limited number of transactions have been notified to the EC. Second, the empirical research identified a gap in this process, as there were no decisions (phase I) on vertical mergers between 2008 and 2016. Third, the exante assessment has not applied a phase II in-depth analysis to any case due to the absence of competition concerns. Finally, due to the absence of complaints, there is a lack of any ex post assessment of the effects of vertical integration.

This assessment is important for understanding the current and emerging features of intra-port and inter-port competition and the potential effects that the continuation and expansion of liner companies' vertical integration strategies will have along maritime supply chains. It also contributes to the broader discussion on liner companies' strategies, such as the research and policy-making efforts around the globe to understand the impact of both vertical and horizontal integration.

These discussions are critical for a diversity of businesses that use liner shipping services or provide facilities and services to container shipping lines or ports. They are important for the interests of customers and consumers as they could inform any needed re-visiting of competition policy to protect from the dominance of any market developments that would lead to conditions limiting competition. Expanding analysis on the competition effects of non-notified mergers would help a better understanding of market changes.

Enhancing competition and limiting monopolies is valuable from a consumer's perspective. This is more so in the case of maritime trade that serves the needs of societies. The study contributes by generating a better understanding of how decision-makers have worked towards that direction and what realignments are worthy.

There are no previous comprehensive reviews and analyses of the ways that policy-makers at the regional level have addressed the competition effects of vertical integration strategies of liner shipping companies when enhancing competition is valuable from a consumer perspective. Comparing maritime economists and competition, the study, via its literature review, also offers a comparison of maritime and competition perspectives on these competition effects, allowing positioning of how effective decisional-making practices have been.

This study aims to examine a hierarchical framework for sustainable consumption (SC) for cruise ships and identify the causal relationships and decisive attributes of cruise ship operation practices that allow cruise organizations to achieve a higher level of sustainable performance.

This study applies a hybrid of the Delphi method and a fuzzy decision-making trial and evaluation laboratory (DEMATEL). DEMATEL methodology helps to construct complex causal relations through digraphs, which depict interrelationships among attributes. The fuzzy set theory assesses experts’ perceptions of attributes given in linguistic preferences. The Delphi method has been previously used to validate attributes and determine the validity and reliability of the construct from qualitative information.

A set of three aspects containing 21 criteria were defined based on previous literature and expert consultations. The analysis results show that waste minimization and recycling and recovery are causal aspects that influence efficient resource use. Emission controls on ships, cruise ship alternative energy sources, ballast water treatment systems, water purification systems and nanofiltration systems are also prominent criteria for the improvement of SC during cruise ship operation.

This study contributes to the literature by offering a hierarchical framework for SC literature and confirming the role of this issue in improving the cruise industry sustainability. In practice, as such results provide key attributes for successful performance, the implications are offered for companies developing new activities, either in ensuring compliance with business goals or in decreasing the environmental impact.