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In the context of constructing an integrated national strategic system, collaborative innovation among enterprises is the current social focus. Therefore, in order to find the interest relationship between multiple game subjects, to explore the influencing factors of collaborative innovation of civil-military integration enterprises. This paper constructs a collaborative innovation mechanism for military–civilian integration involving four game subjects (military enterprises, private enterprises, local governments, and science and technology intermediaries). It aims to solve and reveal the evolutionary game relationship among the four parties.

To explore the mechanism of military–civilian collaborative innovation involving four players, this study employs game theory and constructs an evolutionary game model for collaborative innovation with the participation of military enterprises, civilian enterprises, local governments, and technology intermediaries. The model reveals the evolutionary game patterns among these four entities, analyzes the impact of various parameters on the evolutionary process of the game system, and numerical simulation is used to show these changes more specifically.

The research findings demonstrate that active government subsidies promote cooperation throughout the system. Moreover, increasing the input-output ratio of research and development (R&D), the rate of technological spillovers, and the R&D investment of civilian enterprises all facilitate the tendency toward cooperation within the system. However, when the government chooses to actively provide subsidies, increasing R&D investment in military enterprises may hinder the tendency toward cooperation. Furthermore, central transfer payments, government punishment from the central government, and an increase in the information conversion rate of technology intermediaries may suppress the rate of cooperation within the system.

Most of the previous studies on the collaborative innovation of military–civilian integration have been tripartite game models between military enterprises, private enterprises, and local governments. In contrast, this study adds science and technology intermediaries on this basis, reveals the evolution mechanism of collaborative innovation of civil-military integration enterprises from the perspective of four-party participation, and analyzes the factors influencing the cooperation of the whole system. The conclusion of this study not only enriches the collaborative innovation evolution mechanism of military–civilian integration enterprises from the perspective of multiple agents but also provides practical guidance for the innovation-driven development of military–civilian integration enterprises.

Home-based commercial hospitality (HBCH) is the focus of this study. This community-based tourism (CBT), which has received little research attention, is examined to reveal the meaning of commercially hosting visitors in private homes for experiential meetings on a variety of topics such as food, art, culture, folklore and various workshops.

A qualitative research method was adopted, using semi-structured, in-depth interviews with HBCH providers in the desert town of Arad, located in southern Israel.

The study reveals the impact of this unusual occupation on the host's quality of life, the factors that encourage and suppress involvement in this entrepreneurship, as well as the positive and negative consequences of HBCH on the local environment.

The findings could offer important guidelines to municipalities and local governments seeking to encourage CBT and sustainable micro-enterprises.

HBCH is a recent phenomenon and, as such, has been little researched. This study of one community raises issues that may be shared by HBCH enterprises. The findings could contribute to developing such initiatives elsewhere, avoiding the obstacles faced in this pioneering effort.

Under the “dual carbon” framework, the article explores the equilibrium points among the government, agricultural enterprises and village committees, and uses sensitivity analysis to reveal the dynamic factors affecting these stakeholders, thereby proposing methods to enhance agricultural disaster resilience.

The article uses MATLAB to construct a game model for the three parties with interests: agribusiness, government and village council. It examines the stability of strategies among these entities. Through graphical simulation, the paper analyzes the sensitivity of agricultural enterprises carbon emissions and village committees’ rent-seeking behaviors in the decision-making process, focusing on significant factors such as government carbon tax and regulatory policies.

A single government reward and punishment mechanism is insufficient to influence the strategic choices of enterprises and village committees. The cost of rent-seeking does not affect the strategic choices of enterprises and village committees. A key factor influencing whether the village committee engages in rent-seeking is the level of labor income of the village committee as an “intermediary”.

This paper focuses on the dynamic game between three stakeholders (the government, agricultural enterprises and village committees), seeking dynamic equilibrium and conducting sensitivity analysis through visualization to provide the government with optimal policy recommendations.

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It also explores how the personal traits of (CEOs) – such as age, gender and educational background – intersect with DT to shape the IC quality in various types of state-owned enterprises (SOEs).

The study uses the data from China A-shares non-financial enterprises, listed on Shanghai and Shenzhen stock exchanges between 2007 and 2020. Using the fixed effect regression method alongside various statistical techniques, such as propensity score matching, alternative analysis and instrumental variables analysis, yields robust findings. These methods effectively address issues related to functional form misspecification and potential biases from omitted explanatory variables.

The findings reveal a positive impact of DT on firm IC quality, and this impact is more pronounced in firms when the CEO is female, young and possesses a higher level of education. Notably, the study also distinguishes between central and local state-owned enterprises (SOEs), highlighting that DT has a greater influence on IC quality in central SOEs, where CEOs often have higher political ranks and closer to government monitoring. Overall, the findings are robust and consist to alternative variable and other statistical methods.

Following are the significant implications for both academia and business. First, firms that effectively adopt DT to enhance IC not only gain a strategic advantage over competitors but also establish efficient risk management practices and a robust IC system. Second, better IC resulting from DT can enhance investor and stakeholder confidence. This is particularly important for publicly traded companies, where investors and analysts closely scrutinize the robustness of IC systems. Third, DT could result in cost savings over time, as automation and streamlined processes may reduce the need for manual efforts and resource-intensive tasks associated with IC.

The findings are contributed to the literature in multiple ways. It enhances our comprehension of the intricate DT-IC quality relationship, and provides valuable insights into the transformative impact of DT on organizational operations and risk management. It also introduces a novel perspective by investigating how CEOs personal traits intersect with DT to shape IC quality, contributing to upper echelons theory. Furthermore, it expands the discussions on firm ownership by considering the types of SOEs (central vs. local), in the DT-IC quality context.

This study aims to explore how social entrepreneurship initiatives and rural development address various socio-economic challenges in rural communities following Indonesia’s independence in 1945.

Adopting a pragmatic research philosophy, this study uses a historical review and thematic analysis, extending from the PRISMA method to analyse articles and reports concerning social entrepreneurship initiatives and rural development in post-independence Indonesia.

This study reveals that social entrepreneurship initiatives and rural development programs have advanced hand in hand since Indonesia's independence. Social entrepreneurship initiatives and rural development mutually reinforce each other, with social entrepreneurship prominently featured in many rural development projects, promoting socioeconomic changes in rural communities.

While this review has covered the available literature in Indonesia's context and extends the social entrepreneurship concept by showcasing its impact in rural Indonesia, further theoretical models integrating social entrepreneurship and rural development are needed, especially with local or regional context and community-driven approaches to increase the research potential in the field.

This study is beneficial for policymakers in the field to consider the findings of this review on the strong association that social entrepreneurship has had with rural development in Indonesia.

This study highlights the importance of local values and community participation in social entrepreneurship initiatives for rural development. It is also highlighted that social entrepreneurship initiatives enable rural women to participate in entrepreneurial activities.

This study concludes that prior studies consistently demonstrate a strong association between social entrepreneurship initiatives and rural development, with government policies and programs increasingly leveraging social entrepreneurial approaches to tackle rural challenges. Additionally, rural development strategies in Indonesia align with three strategic pillars established by the government’s entrepreneurship programs. These pillars, integral to rural development through the social entrepreneurship approach, are critical for the formulation and future action plans adjustable to the current trends, issues and circumstances.

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

The primary objective of introducing nonstate ownership into state-owned enterprises (SOEs) is to enhance corporate performance. This study explores how nonstate ownership affects corporate performance, emphasizing agency costs as the primary mechanism.

Using data from 2010 to 2019 for listed SOEs, the authors measure nonstate ownership based on shareholding ratios, control rights and shareholding–control matching. The authors also use fixed-effects and mediation-effects models, with agency costs as the primary mechanism.

Increased nonstate shareholding ratios, stronger control rights and improved shareholding–control matching promote SOE performance. Nonstate shareholding ratios boost performance through resource effects, while control rights and shareholding–control matching promote performance by mitigating agency costs. A heterogeneity analysis indicates stronger effects in local SOEs and highly marketized regions. Moreover, control rights and shareholding–control matching reinforce the positive impact of shareholding ratios on performance.

The mixed-ownership reform of Chinese SOEs aims to optimize shareholding and control structures between state and nonstate shareholders. Therefore, research on the impact of nonstate shareholding ratios, control rights and shareholding–control matching on corporate performance is highly pertinent. However, existing studies have focused on the effects of single factors on performance, without exploration of the economic implications of shareholding–control matching. This study not only prioritizes the optimization of shareholding and control structures but also underscores the importance of granting nonstate shareholders control rights proportionate to their shareholding, providing critical evidence of the value of improving SOEs' ownership structure.

This study aims to examine Musina municipality’s tourism development status and plans with existing documents and respondents’ responses on their envisaged implications on tourism development and sustainability initiatives in Vhembe District, Limpopo Province, South Africa.

Surveys, interviews and focus group discussions, supplemented by field observation and document reviews, gray literature alongside published literature, were applied. Subsequently, Microsoft Excel and cross-tabulation analysis orchestrated the analysis of the data.

The policy and strategy aspects contributing to the previous and actual tourism statuses in Musina municipality are defined. The study concludes that Musina Municipality has rich tourism possibilities but lacks a better tourism strategy to empower local communities. Nonetheless, it dwells in the most tourism-based landscape within the Vhembe District of Limpopo.

Musina Municipality is one of the driest areas in the north of Limpopo Province in South Africa. It is also marked by impoverished rural communities. Studies on sustainable tourism and development have increased in recent years. However, rare studies specialize in synergies within various forms of tourism. Also, significant resources to advance local communities in rural areas are not sufficiently appreciated.

The manufacturing industry and the producer service industry have a high degree of industrial correlation, and their integration will cause changes in the complex industrial network topology, which is an important reason for the synergistic effect. This paper describes the topology of industrial systems using complex network theory; further, it discusses how to identify the criticality and importance of industrial nodes, and whether node characteristics cause synergistic effects.

Based on the input-output data of China in 2007, 2012 and 2017, this paper constructs the industrial complex network of 30 Chinese provinces and cities, and measures the regional network characteristics of the manufacturing industry. The fixed-effect panel regression model is adopted to test the influence of agglomeration degree and centrality on synergies, and its adjustment mechanism is explored.

The degree of network agglomeration in the manufacturing industry exerts a negative impact on the synergistic effect, while the centrality of the network exerts a significant promoting effect on the synergistic effect. The results of adjustment mechanism test show that enhancing the autonomous controllable ability of the regional industrial chain in the manufacturing industry can effectively reduce the effect of network characteristics on the synergistic effect.

Based on input-output technology, this paper constructs a complex industrial network model, however, only basic flow data are used. Considerable in-depth and detailed research on the economic and technological connections within the industry should be conducted in the future. The selection of the evaluation index of the importance of industrial nodes also needs to be further considered. For historical reasons, it is also difficult to obtain and process data when carrying out quantitative analysis; therefore, it is necessary to make further attempts from the data source and the expression form of evaluation indicators.

In a practical sense this has certain reference value for the formulation of manufacturing industrial policies the optimization of regional industrial layout and the improvement of the industrial development level. It is necessary to formulate targeted and specialized industrial development strategies according to the characteristics of the manufacturing industry appropriately regulate the autonomous controllable ability of the industrial chain and avoid to limit the development of industries which is in turn limited by regional resources. Industry competition and market congestion need to be reduced industry exchanges outside the region encouraged the industrial layout optimized and the construction of a modern industrial system accelerated.

The above research results hold certain reference importance for policy formulation related to the manufacturing industry, regional industrial layout optimization and industrial development level improvement. Targeted specialized industrial development strategies need to be formulated according to the characteristics of the manufacturing industry; the autonomous controllability of the industrial chain needs to be appropriately regulated; limitation of regional resources needs to be avoided as this restricts industrial development; and industry competition and market congestion need to be reduced. Agglomeration of production factors and optimization of resource allocation is an important part of a beneficial regional economic development strategy, and it is also an inevitable choice for industrialization to develop to a certain stage under the condition of a market economy. In alignment with the research conclusions, effective suggestions can be put forward for the current major industrial policies. In the process of promoting the development of the manufacturing industry, it is necessary for regional governments to carry out unified planning and guidance on the spatial layout of each manufacturing subsector. Regional governments need to effectively allocate inter-industry resources, better share economies of scale, constantly enhance the competitive advantages and competitiveness of development zones and new districts and promote the coordinated agglomeration and development of related industries with input industries. Industrial exchanges outside the region should be encouraged, the industrial layout should be optimized and the construction of a modern industrial system should be accelerated.

Complex network theory is introduced to study the industrial synergy effect. A complex industrial network of China's 30 regions is built and key network nodes are measured. Based on the dimensionality of the “industrial node – industrial chain – industrial complex network”, the research path of industrial complex networks is improved.

Country comparative studies especially in Africa on public procurement reforms toward financial control and accountability of public expenditure are limited. Meanwhile, these kinds of studies have potential for providing useful insights on how value for money through public procurement is being ensured across Africa. This paper attempts to provide this. The purpose of this paper is to highlight several policy recommendations for public management aimed at improving public procurement and public financial management (PFM) systems in Africa.

The paper adopts a qualitative case study using secondary data drawn from Global Integrity Index (GII) of the Transparency International and the World Bank’s Country Policy and Institutional Assessments databases to investigate variables that influence public procurement practices in three purposively selected African countries. The comparative approach for presenting some of the experiences of countries in public procurement methods is used in this paper.

The findings suggest three main variables, namely, government structure and economic variables, complicated by socio-cultural values interact to influence public procurement and PFM systems in the case study countries.

Data for the GII indicators used were only available from 2013, which restricted the discussion of those indicators to a short span (2013–2015).

The socio-cultural milieu within which public procurement takes place has implications for how governance structures function to deliver value-for-money public procurement.

This study adds value by comparing three countries within Africa to reveal common variables which influence public procurement and PFM systems.