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The rapidly growing e-commerce industry with its special characteristics brings new challenges to the optimization of the supply chain and inventory management. This study aims to investigate the inventory-related optimization of an e-marketplace official store that works on a business-to-customer system when cashback promotion is used to attract more customers. Also, it proposes a new inventory model to maximize the e-commerce profit by optimizing the cashback amount and delivery period.

The proposed model assumes that customer demand is a function of price and delivery time and that price is affected by the cashback amount. The e-commerce operator has a profit-sharing contract with an e-payment company that facilitates the payment. E-commerce also builds collaboration under a cost-sharing contract with a supplier to ensure product delivery. A mathematical model is developed and the related theories are investigated. A numerical example illustrates the validity of the model and a sensitivity analysis is carried out to give useful insights.

A new inventory model for an e-market system has been introduced which shows the impact of a cashback promotion on the e-commerce business. This study shows that managers can optimize the cashback amount and its delivery time to get the maximum profit. In certain cases, the manager may set a high cashback amount (e.g. 100%) to attract customers to place more orders.

This study presents a new inventory model for today’s fast-growing e-commerce business; therefore, the results contribute to the understanding of promotion program practices and inventory management and provide insights to develop efficient e-commerce managerial decisions.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

Reverse logistics services are designed to move goods from their point of consumption to an endpoint to capture value or properly dispose of products and materials. Artificial intelligence (AI)-based reverse logistics will help Micro, Small, and medium Enterprises (MSMEs) adequately recycle and reuse the materials in the firms. This research aims to measure the adoption of AI-based reverse logistics to improve circular economy (CE) performance.

In this study, we proposed ten hypotheses using the theory of natural resource-based view and technology, organizational and environmental framework. Data are collected from 363 Indian MSMEs as they are the backbone of the Indian economy, and there is a need for digital transformation in MSMEs. A structural equation modeling approach is applied to analyze and test the hypothesis.

Nine of the ten proposed hypotheses were accepted, and one was rejected. The results revealed that the relative advantage (RA), trust (TR), top management support (TMS), environmental regulations, industry dynamism (ID), compatibility, technology readiness and government support (GS) positively relate to AI-based reverse logistics adoption. AI-based reverse logistics indicated a positive relationship with CE performance. For mediation analysis, the results revealed that RA, TR, TMS and technological readiness are complementary mediation. Still, GS, ID, organizational flexibility, environmental uncertainty and technical capability have no mediation.

The study contributed to the CE performance and AI-based reverse logistics literature. The study will help managers understand the importance of AI-based reverse logistics for improving the performance of the CE in MSMEs. This study will help firms reduce their carbon footprint and achieve sustainable development goals.

Few studies focused on CE performance, but none measured the adoption of AI-based reverse logistics to enhance MSMEs’ CE performance.

Static inverters are very important for the emergency energy distribution system of aircraft and similar machines. At the same time, the electrical energy produced at high frequency for electrical devices is used to reduce the weight of the cables in the aircraft and spacecraft because of the skin effect. In the high-frequency system, a thinner cable cross-section is used, and a great weight reduction occurs in the aircraft. So, fuel economy, less and late wear of the materials (landing gear, etc.) can be obtained with decreasing weight. This paper aims to present the development of a functional multilevel inverter (FMLI) with fractional sinus pulse width modulation (FSPWM) and a reduced number of switches to provide high-frequency and quality electrical energy conversion.

After the production of FSPWM for FMLI with a reduced component, which, to the best of the authors’ knowledge, is presented for the first time in this study, is explained step by step, and eight operating states are given according to different FSPWMs operating the circuit. The designed inverter and modulation technique are compared by testing the conventional modular multilevel inverter on different loads.

According to application results, it is seen that there is a 50% reduction in cross-section from 100 Hz to 400 Hz with the skin effect. At 1000 Hz, there is a 90% cross-section reduction. The decrease can be in cable weights that may occur in aircraft from 10 kg to 100 kg according to different frequencies. It causes less harmonic distortion than conventional converters. This supports the safer operation of the system. Compared to the traditional system, the proposed system provides more amplitude in converting the source to alternating voltage and increases the efficiency.

FSPWM is developed for multilevel inverters with reduced components at the high frequency and cascaded switching studies in the power electronics of aircraft.

Although the proposed system has less current and power loss as mentioned in the previous sections, it contains fewer power elements than conventional inverters that are equivalent for different hardware levels. This not only reduces the cost of the system but also provides ease of maintenance. To reduce the cable load in aircraft and create more efficient working conditions, 400 Hz alternative voltage is used. The proposed system causes less losses and lower harmonic distortions than traditional systems. This will reduce possible malfunctions and contribute to aircraft reliability for passengers and cargo. As technology develops, it is revealed that the proposed inverter system will be more efficient than traditional inverters when devices operating at frequencies higher than 400 Hz are used. With the proposed inverter, safer operation will be ensured, while there will be less energy loss, less fuel consumption and less carbon emissions to the environment.

The proposed inverter structure shows that it can provide energy transmission for electrical devices in space and aircraft by using the skin effect. It also contains less power elements than the traditional inverters, which are equivalent for different levels of hardware.

This study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020.

Feasible generalised least squares (FGLS), a dynamic panel of a two-step system generalised method of moments (GMM) system and a pool mean group (PMG) panel autoregressive distributed lag (ARDL) approach were used to compare the developed and developing countries. Basic estimators were used as pre-estimators and diagnostic tests were used to increase robustness.

The FGLS, a two-step system of GMM, PMG–ARDL estimator’s results showed that there was a significant negative long and positive short-term in most countries relationship between FDI inflows and tax revenue in developed countries. This study concluded that attracting investments can improve the quality of institutions despite high tax rates, leading to low tax revenue. Meanwhile, there was a significant positive long and negative short-term relationship between FDI inflows and tax revenue in the developing countries. The developing countries sought to attract FDI that could be used to create job opportunities and transfer technology to simultaneously develop infrastructure and impose a tax policy that would achieve high tax revenue.

The present study sheds light on the effect of FDI on tax revenue and compares developed and developing countries through the design and implementation of policies to create jobs, transfer technology and attain economic growth in order to assure foreign investors that they would gain continuous high profits from their investments.

The purpose of this study is to determine whether the Ottoman Empire’s net interest payments and foreign debt were sustainable or not in terms of their burden on budget revenues, using the method of historical econometric analysis.

In this study, the period between 1847 and 1882 of the Ottoman Empire is analyzed for sustainability analysis. Within the framework of the study, unit root tests and econometric analysis methods frequently used in the literature were used to analyze the sustainability of public debt. In the econometric analysis, in addition to various unit root tests, current econometric analysis methods, in particular Fourier expansion, were also used.

The results of econometric analyses showed that the burden of interest payments and foreign debt on the budget of the Ottoman state was unsustainable. This situation clearly shows the reason for the official bankruptcy of the Ottoman Empire, which was declared in 1875.

Although this study reveals the bankruptcy process of an important structure such as the Ottoman Empire in the historical process through econometric analyses, it also gives a very important message to today’s states. Accordingly, today’s state policies and decision-making mechanisms should take these results into account and strive to make the burden of public interest payments sustainable. It is believed that the study will shed light on the public finance policies of today’s states by drawing lessons from the collapse process of the Ottoman state.

Unlike the historical assessments in the literature on the decline of the Ottoman Empire, this study presents a cliometric approach by applying current econometric analysis techniques to past historical data. The study explains the unsustainability of the Ottoman Empire’s interest payments and external debt burden in the period under consideration in a way that, to the best of the authors’ knowledge, has not been done before.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The authors have worked on the public university as an implementation field.

The design of the research work followed the design science research (DSR) methodology for information systems. DSR is a research paradigm wherein a designer answers questions relevant to human problems through the creation of innovative artifacts, thereby contributing new knowledge to the body of scientific evidence. The authors have adopted a techno-functional approach. The technical part consists of the development of an intelligent recommendation system that supports the choice of optimal information technology (IT) equipment for decision-makers. This intelligent recommendation system relies on a set of functional and business concepts, namely the Moroccan normative laws and Control Objectives for Information and Related Technology's (COBIT) guidelines in information system governance.

The modeling of business processes in public universities is established using business process model and notation (BPMN) in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature. Implementation of artificial intelligence techniques can bring great value in terms of transparency and fluidity in purchasing business process execution.

Business limitations: First, the proposed system was modeled to handle one type products, which are computer-related equipment. Hence, the authors intend to extend the model to other types of products in future works. Conversely, the system proposes optimal purchasing order and assumes that decision makers will rely on this optimal purchasing order to choose between offers. In fact, as a perspective, the authors plan to work on a complete automation of the workflow to also include vendor selection and offer validation. Technical limitations: Natural language processing (NLP) is a widely used sentiment analysis (SA) technique that enabled the authors to validate the proposed system. Even working on samples of datasets, the authors noticed NLP dependency on huge computing power. The authors intend to experiment with learning and knowledge-based SA and assess the' computing power consumption and accuracy of the analysis compared to NLP. Another technical limitation is related to the web scraping technique; in fact, the users' reviews are crucial for the authors' system. To guarantee timeliness and reliable reviews, the system has to look automatically in websites, which confront the authors with the limitations of the web scraping like the permanent changing of website structure and scraping restrictions.

The modeling of business processes in public universities is established using BPMN in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature.

The adopted techno-functional approach enabled the authors to bring information system governance from a highly abstract level to a practical implementation where the theoretical best practices and guidelines are transformed to a tangible application.