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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This paper aims to analyze the impact of the cost coefficient of product emission reduction, coefficient of low-carbon product advertising effort cost, and sharing ratio of low-carbon product advertising effort cost on the profit of a dual-channel supply chain. After determining the best model and relevant influencing factors, the paper puts forward corresponding management inspirations and suggestions.

The paper opts for an exploratory study using Stackelberg game theory to construct a centralized decision-making (MC mode), a low carbon product advertising effort cost free sharing decentralized decision-making (SD model) and a low carbon product advertising effort cost sharing decentralized decision-making (JD model) game model. Through using optimization methods to get the equilibrium solution, the relevant management suggestions are obtained by comparison analysis.

The paper shows that the JD model is better than the SD model in terms of the profits of the manufacturer, retailer and supply chain, and the improvement of Pareto is realized. The proportion of cost sharing of low carbon product advertising effort is positively related to the wholesale price and direct influence coefficient of low carbon product advertising effort on channel, while negatively related to the retail price and the cross influence coefficient of low carbon product advertising effort on alternative channels. Under the JD model, the manufacturer can reduce advertising costs through improving the efficiency and pertinence of direct channel advertising and urging the retailer to do a better job in sales management to improve gross margin and require the retailer to increase advertising efficiency and pertinence of retail channel to reduce advertising costs of retail channel and other ways to increase their profits. The retailer can make use of its advantages closer with consumers to improve the efficiency and pertinence of advertising in the retail channel to raise the influence coefficient of advertising and reduce the advertising cost in the retail channel.

The innovations of this paper are listed as follows: First, it has considered advertising investment from both the manufacturer and the retailer simultaneously. Second, it has considered a low-carbon background to investigate cooperative advertising decision for low-carbon products. Third, it has considered the decision on the level of product emission reduction and the level of low-carbon product advertising effort investment simultaneously.

The purpose of this paper is to integrate TAM model and TOE framework for cloud computing adoption at organizational level.

A conceptual framework was developed using technological and organizational variables of TOE framework as external variables of TAM model while environmental variables were proposed to have direct impact on cloud computing adoption. A questionnaire was used to collect the data from 280 companies in IT, manufacturing and finance sectors in India. The data were analyzed using exploratory and confirmatory factor analyses. Further, structural equation modeling was used to test the proposed model.

The study identified relative advantage, compatibility, complexity, organizational readiness, top management commitment, and training and education as important variables for affecting cloud computing adoption using perceived ease of use (PEOU) and perceived usefulness (PU) as mediating variables. Also, competitive pressure and trading partner support were found directly affecting cloud computing adoption intentions. The model explained 62 percent of cloud computing adoption.

The model can be used as a guideline to ensure a positive outcome of the cloud computing adoption in organizations. It also provides relevant recommendations to achieve conducive implementation environment for cloud computing adoption.

This study integrates two of the information technology adoption models to improve predictive power of resulting model.

Drawing on open systems theory, this study aims to investigate the direct and moderating effects of information collaboration in the pre-sale stage, transaction management collaboration in the transaction stage and customer service collaboration in the post-sale stage on the linkages of the online–offline store image and the market performance of small sellers.

Data were collected from multiple sources, including self-reported and online objective data from 148 small restaurants that simultaneously sell online and offline, for validating the developed research model. Partial least squares-based structural equation modeling was used for data analysis.

This study illustrates the direct effects of an online store’s image and online–offline collaborations on the market performance of small stores. This study further reveals the boom-bust moderating effects of different collaborations between online–offline images and market performance.

Small stores should be aware of the importance of information congruence and functional integration concerning online–offline collaboration. They should also recognize the paradoxical intervening effects of online–offline collaboration on different channels and arrange appropriate collaboration tactics.

This study presents a significant contribution to the open systems theory by revealing both constructive and destructive properties of the online–offline collaborative system with offline-to-online targeting. Vertically differentiated online–offline collaboration may strengthen one side of the store image but weaken the other side for promoting the market performance of small stores.

The purpose of this study is to fabricate and compare the mechanical and thermal properties of Sansevieria and Kaans fiber reinforced polyester matrices composites.

Treated Sansevieria and Kaans fiber was used as reinforcement for the fabrication of polymer matrix composites. Kaans fiber, which was available plenty in the delta region, but physical and mechanical properties of Kaans fiber were low when it compared with Sansevieria fiber. To make use of Kaans fiber for the fabrication of composite, the physical and mechanical properties have to be enhanced. So Egg shell powder was selected as a filler material to enhance the Kaans fiber reinforced composite. The selected fibers were properly weaved after alkali treatment. A three-layered (0°/45°/0°) Sansevieria fiber reinforced polymer (S-FRP) and Kaans fiber reinforced polymer (K-FRP) composite plates were fabricated using the compression molding method. As per American Society for Testing and Materials standards, the specimens were cut and mechanical, thermal and absorption properties of Sansevieria and Kaans fiber composites were investigated experimentally.

Tensile and flexural test reveals that K-FRP composite has good ductility and bending property than S-FRP composite plate. But from the other test results, S-FRP possesses high elongation capability than K-FRP. Thermo gravimetric analysis, moisture absorption and swelling test too done which clearly appeared S-FRP composite plate has prevalent execution than K-FRP composite plate.

This original research study enlists the mechanical, thermal properties and absorption properties of fabricated S-FRP and K-FRP composite plates.

In a typical strategy course, growth strategies like mergers and acquisitions (corporate strategy) are introduced in the second half of the course. To analyze the case, students will use strategies such as Porter’s five forces and resource-based view and will discuss why firms pursue mergers as a growth strategy, along with sources of synergies and risks in mergers. Finance theory used includes analyzing a given discounted cash flow analysis and perform a comparable multiples analysis to find the value of a merger target.

The industry and financial information in the case comes from publicly available sources, including company 10K reports, business press reports and publicly available industry reports. The information about Lockheed Martin’s strategy comes from interviews with Peter Clyne, former vice president for Lockheed Martin’s IS&GS division. He then held the same position for Leidos Holding Corp., after the IS&GS division was divested and incorporated into Leidos.

This case is an interdisciplinary case containing aspects of strategy and finance. Lockheed Martin made a strategic move in 2016, to divest its Information Systems & Global Strategies Division (IS&GS), which engaged in government consulting, primarily in the defense and aerospace industries. Lockheed wanted to reassess its decision to divest consulting, given the high growth rates expected in this business, particularly in cybersecurity consulting. On the other hand, if Lockheed decided to maintain its hardware focus, it wanted to expand its offerings. In addition to a strategy analysis, two possible target firms can be analyzed: Fortinet and Maxar.

This case raises a broad set of issues related to the evaluation of M&A transactions across two different industries and corporate strategy, as it relates to strategic fit of the potential targets and LM’s current capabilities. It is appropriate for the core course in strategy at the MBA or senior undergraduate level. It can also be assigned to specialized courses in Mergers and Acquisitions. It is not appropriate for a lower level strategy or finance course, as it requires students to have prior knowledge of basic finance valuation techniques.