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This paper forms an e-commerce supply chain that include a manufacturer providing products and an online platform providing service. The reselling platform mode and the agent platform mode are considered through an exploration of the manufacturer Stackelberg (MS), vertical Nash (VN), platform Stackelberg (PS) power structures. The purpose of this paper is to explore the pricing and platform service decisions under different platform selling modes and channel power structures.

Based on the game theory models, this paper investigates the interaction between the manufacturer and the online platform under four different scenarios. The optimal solutions of four models are provided. Through comparison analyses, this paper evaluates the impacts of platform selling mode and channel power structure on the pricing and platform service decisions and the members’ profits.

The manufacturer prefers the MS power structure in any platform mode. The online platform prefers the PS (MS) power structure under a low (high) service cost efficiency in the reselling platform mode, while prefers the PS and VN power structures in the agent platform mode. Moreover, the manufacturer prefers the agent (reselling) platform mode under a low (high) service cost efficiency in any power structure. The online platform prefers the reselling platform mode in the MS and PS power structures, while prefers the reselling (agent) platform mode under a low (high) service cost efficiency in the VN power structures.

The analysis result provides important managerial implications that help the supply chain members develop a better understanding of the selection of the platform selling mode and the effect of the channel power structure in the presence of platform service.

Choosing the proper selling format for online retail has long been a critical issue for many platforms to consider, whereas the emergence and popularity of live-streaming have had a massive impact on the platform's business. As a result, selecting the suitable operating strategy for the live channel has become another critical issue for platforms. In such a context, what will be the impact of live-streaming on selling formats?

In order to explore these issues, we identified two selling formats (wholesale reselling or agency selling) as well as two operating strategies (introduce or discard). Thereby, four channel-structures are constructed, namely the reselling-discard model (WN), the reselling-introduce model (WL), the agency-discard model (AN), and the agency-introduce model (AL). We comprehensively compare how different structures affect stakeholders' interests, consumer surplus, and social welfare through equilibrium analyses.

These results help clarify the impact of critical factors (e.g. self-effort attribute, cross-effort attribute, and commission ratio) on the choice of models. We find that regardless of the selling agreement between the manufacturer and the platform, the introduction of a live store is necessary; specifically, when the commission ratio is high, the platform's optimal decision is first to sign an agency agreement and then apply live selling (AL); conversely, when the commission ratio is low, the platform's optimal strategy is first to enable the live channel and then to select the reselling format (WL), together, this also reveals, from a theoretical perspective.

Our study includes the dual analysis of selling formats and channel operations, considering the inherent dual attributes of service efforts and the external competitive environment.

This paper investigates the dual interactive effects of manufacturer encroachment on the supply chain and retailer provision of retail services.

Consider a supply chain dominated by manufacturers, retailers, and e-commerce platforms, with the manufacturers selling the same product online and offline. Utilizing Stackelberg’s game theory, examples of wholesale and retail prices and profits of participants in the supply chain under different channels are analyzed. An effective encroachment strategy for manufacturers facing different retail service investment strategies of traditional retailers is given.

When traditional retailers do not invest in retail services, they will lose more profit due to competition with the manufacturer. At this time, the retailer does not want the manufacturer to encroach. The traditional retailer’s investment in retail services will enhance its and the manufacturer’s profits, incentivizing the manufacturer to pursue an aggressive expansion strategy.

(1) Considers a situation where the selling efficiency of the manufacturer is lower than that of the traditional retailer. (2) The interaction between traditional retailers’ retail service investment strategies and manufacturers’ encroachment strategies is investigated where the manufacturer is the dominant player. The three modes of online direct sales, resale, and third-party platform agency are compared to provide a basis for decision-making on different types of manufacturers’ encroachment. (3) Offline retail services not only directly increase sales in the offline market but also indirectly have a negative effect on the online market.

This article discusses the methodological implications of a recent study on Luxembourg's offshore financial center. Insight from actor-network theory was essential in undertaking its ethnographic research with elites from the country's state and financial institutions. My intention in documenting this approach is to provide a template for ethnographers studying other localized contexts of global politico-economic significance, in which elite actors usually seek to curtail the enquiries of investigators. With this actor-network from Luxembourg as an example, I demonstrate how elite and difficult-to-access milieus can be entered via “networking” coupled with outreach via interviews and email correspondence. As I show, by initiating various modalities of entry into the context in question, ethnographers can establish themselves within an actor-network for the purposes of conducting interviews and participant observation with elite interlocutors.

After a period of accelerated workplace change, this chapter takes an interpretivist-constructionist approach to explore the experiences of, and perceptions around, flexible and hybrid working among a sample of women owners/directors in the UK small and medium size enterprise (SME) public relations (PR) agency community. Their views, both in terms of running teams and their own engagement with flexible and hybrid working, are discussed through both a personal and a sociocultural lens, with particular reference to the impact of the global COVID-19 pandemic and the gendered experience. Specifically, we consider whether global events have alleviated or heightened concerns around teamwork, collaboration, creativity and culture. This chapter adds to a growing body of research into flexible and hybrid working relating to the PR profession and focuses on gendered experience which has often seen women caregivers and those in unstable relationships at a disadvantage with career progression. We explore whether recent events have ‘improved’ the situation for women in PR. We consider how the life stage and personal experience of the individual owner/director impacts their learned and dynamic attitude development and assess whether flexibility for family is viewed differently to other needs. Themes include authentic leadership and responding to ‘the crucible’, reputation and ‘doing the right thing’ and discretionary effort and ‘work ‘til it hurts culture’.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

Venture capital (VC) is an essential element in healthy entrepreneurial environments; therefore, many countries in developing entrepreneurial economies support the industry via direct or indirect government interventions. The purpose of this study is to examine through the example of the Hungarian market, whether direct or hybrid state involvement has contributed more to the growth of the invested enterprises. The findings are relevant in the design of government VC schemes and in the contracts mitigating the moral hazards inherent in government funding.

The basis of empirical research is a unique hand-collected database covering Hungarian government-backed VC (GVC) investments. Based on the financial data of investee firms, the authors investigate whether firms financed by hybrid VC involving market participants are able to outperform firms that receive pure public financing using panel regression.

Based on Hungarian evidence, hybrid VC-backed firms generated lower growth and employment than their purely government-backed peers. Both schemes showed meagre innovation activity. The conclusion is that because of the conflict of private and economic policy objectives in hybrid financing, the exposure of hybrid risk capital to moral hazard is higher than that of pure public financing. Private interests in hybrid funds can only improve investment efficiency if they are structured along the lines of market-based independent financial intermediation and the contracts imitate the ones existing amongst limited and general partners in private schemes.

The research covers the data of Hungarian government-backed firms by tracking the full range of 86 investments made in the purely government scheme and 340 firms that received funding in the hybrid scheme. The research focuses on two government initiatives, and the results are influenced by the specific regulation of the programs; therefore, the results cannot be generalized for all government agendas; they are indicative in the designs of the agendas.

There is a limited number of empirical studies investigating the impact of VC in developing markets, especially in the Central and Eastern Europe region. This firm-level research on the impact of public VC can help improve the effectiveness of development policies. By analysing the entirety of investments of a VC program that is near to its completion, the authors provide new insight into the efficiency and prospects of GVC schemes in the region.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

This study aims to provide a comprehensive review of electric tugboat deployment in maritime transportation, including an in-depth assessment of its advantages and disadvantages. Along with the identification of advantages and disadvantages of electric tugboat deployment, the present research also aims to provide managerial insights into the economic viability of different tugboat alternatives that can guide future investments in the following years.

A detailed literature review was conducted, aiming to gain broad insights into tugboat operations and focusing on different aspects, including tugboat accidents and safety issues, scheduling and berthing of tugboats, life cycle assessment of diesel tugboats and their alternatives, operations of electric and hybrid tugboats, environmental impacts and others. Moreover, a set of interviews was conducted with the leading experts in the electric tugboat industry, including DAMEN Shipyards and the Port of Auckland. Econometric analyses were performed as well to evaluate the financial viability and economic performance of electric tugboats and their alternatives (i.e. conventional tugboats and hybrid tugboats).

The advantages of electric tugboats encompass decreased emissions, reduced operating expenses, improved energy efficiency, lower noise levels and potential for digital transformation through automation and data analytics. However, high initial costs, infrastructure limitations, training requirements and restricted range need to be addressed. The electric tugboat alternative seems to be the best option for scenarios with low interest rate values as increasing interest values negatively impact the salvage value of electric tugboats. It is expected that for long-term planning, the electric and hybrid tugboat alternatives will become preferential since they have lower annual costs than conventional diesel tugboats.

The outcomes of this research provide managerial insights into the practical deployment of electric tugboats and point to future research needs, including battery improvements, cost reduction, infrastructure development, legislative and regulatory changes and alternative energy sources. The advancement of battery technology has the potential to significantly impact the cost dynamics associated with electric tugboats. It is essential to do further research to monitor the advancements in battery technology and analyze their corresponding financial ramifications. It is essential to closely monitor the industry’s shift toward electric tugboats as their prices become more affordable.

The maritime industry is rapidly transforming and facing pressing challenges related to sustainability and digitization. Electric tugboats represent a promising and innovative solution that could address some of these challenges through zero-emission operations, enhanced energy efficiency and integration of digital technologies. Considering the potential of electric tugboats, the present study provides a comprehensive review of the advantages and disadvantages of electric tugboats in maritime transportation, extensive evaluation of the relevant literature, interviews with industry experts and supporting econometric analyses. The outcomes of this research will benefit governmental agencies, policymakers and other relevant maritime transportation stakeholders.