Search Results (567)

Alcohol consumption is associated with significant social and economic challenges for nations worldwide, including alcohol-related healthcare costs and alcohol-related crime. According to the U.S. Center for Disease Control (CDC), even moderate drinking correlates with greater health risks compared with not drinking at all. These health risks include physical harm to a person’s heart, brain, liver, and other organs; impaired social functioning; reduced work performance; and increased incidence of alcohol-related violence and injury (e.g., physical and sexual assault and drunk driving-related injuries and death). Although personal health and social problems are correlated with alcohol consumption across genders, women experience disproportionately worse problems associated with alcohol-related crime and family disruption. At the societal level, alcohol use coincides with substantial negative economic problems, including increased healthcare costs, often covered by the government; reduced worker productivity; and higher criminal justice system costs. This paper applies an econometric analysis to evaluate the association between alcohol consumption and key social and economic factors and suggests actions that business firms, government entities, universities, and other organizations can take to reduce alcohol-related harm, such as encouraging sobriety in the workplace, offering alcohol-related counseling services, and not establishing associations with nor accepting payments of any kind from alcohol beverage companies. The findings have implications for business managers, government leaders, policy-makers, and others. Full article

Family-owned accommodation enterprises, including small and medium-sized enterprises (SMEs), play a critical role in tourism economies, yet their contribution to environmental sustainability transitions remains underexamined. Drawing on the Resource-Based View (RBV), this study examines the relationship between environmental sustainability practices and perceived business performance in family-owned accommodation SMEs in Greece, considering cost advantage and differentiation advantage as parallel mediators. Data were collected through a structured questionnaire completed by representatives of 136 family-owned accommodation SMEs between March and April 2026. Environmental sustainability practices were measured as the breadth of adoption of 22 operational practices related to energy efficiency and low-carbon technologies, water conservation and management, and waste reduction and circular resource management. Business performance was assessed through a broad perceptual composite, whereas cost advantage and differentiation advantage were assessed using reflective multi-item scales. The results show that environmental sustainability practices were positively related to perceived business performance, cost advantage, and differentiation advantage. In the main mediation model, the indirect association through cost advantage was statistically significant, whereas the indirect association through differentiation advantage was not statistically significant. These findings suggest that, in family-owned accommodation SMEs, operational environmental practices may be more readily connected with business outcomes through resource efficiency, cost control, and operational consistency than through a differentiation pathway. The study refines the application of the Resource-Based View by showing how established competitive mechanisms operate when sustainability is represented by the breadth of specific operational practices in the resource-constrained context of family-owned accommodation SMEs. Full article

Machine-readable financial reporting changes how corporate disclosures become visible, verified, and answerable. Inline eXtensible Business Reporting Language (Inline XBRL) combines a human-readable report with embedded structured data, while artificial intelligence expands automated extraction and screening. The study develops Machine-Readable Accountability as a bounded socio-technical construct organised around dynamic visibility, distributed judgement, and responsibility displacement. A qualitative documentary analysis examines four primary archives: regulatory rules, official filing-evidence records, verification materials, and algorithmic-governance documents. Peer-reviewed studies serve as contextual framing and external corroboration. They do not form primary documentary observations. The corpus covers the mature United States Securities and Exchange Commission regime and the European Single Electronic Format from 2020 to July 2026, with earlier sources retained for historical grounding. A seven-family codebook guides analysis of classification, visibility, validation, judgement, audit, artificial intelligence, and accountability. Results arise from coded rules, official filing observations, assurance requirements, and cross-archive role mapping. Structured reporting reduces extraction costs, supports comparison, and permits automated quality checks. It also places institutional weight on taxonomy fit, extension design, validation logic, and software-mediated review. Documentary evidence supports the relocation of judgement across preparers, taxonomy designers, software vendors, auditors, and regulators. Evidence for deliberate narrative optimisation aimed at artificial intelligence remains indirect, so algorithmic answerability remains a bounded theoretical proposition. The framework links market-efficiency research with studies of quantification, professional judgement, and digital governance, and specifies controls for data lineage, extension approval, model documentation, human review, and responsibility assignment. Full article

Community-based forest ecotourism is an important livelihood pathway for communities around protected forests, but household agritourism operators often face ecological regulations, seasonal demand and heterogeneous tourist expectations. These conditions increase information asymmetry and make service matching difficult. This study examines how two-way information disclosure affects business performance in community-based forest ecotourism. Drawing on social penetration theory, we test a chained mechanism linking two-way information disclosure to operational performance. Based on 780 valid questionnaires from agritourism operators and core family managers around Giant Panda National Park, China, this study measures information disclosure practices, service responsiveness, operator-side perceptions of tourist responses and self-reported business performance. The results show that seller- and buyer-side information disclosure significantly enhance perceived identification. Seller information disclosure has relatively stable effects on customer orientation, perceived quality and operational performance, whereas buyer information disclosure mainly works through perceived identification. Perceived quality, perceived value and satisfaction act as partial transmission channels. Heterogeneity analysis shows stronger effects among low-income and newly established operators. The findings provide micro-level evidence for reducing expectation mismatch and strengthening sustainable livelihood capacity in forest protected-area communities. Full article

The purpose of this study is to characterize, through an exploratory empirical diagnosis, the degree of development and preliminary association between circular economy capabilities and sustainability-oriented digital transformation capabilities in Chamber-affiliated SMEs in Lambayeque, Peru. Guided by three exploratory working hypotheses, the study expected intermediate levels of development, heterogeneous performance across dimensions, and a positive but non-confirmatory coupling between both capability families. A self-administered questionnaire with thirty Likert-type items measured four circular economy dimensions—circular design and eco-design, resource optimization, circular waste management, and circular business models—and four sustainability-oriented digital transformation dimensions—digital technology infrastructure, dynamic digital capabilities, sustainable digital strategy, and digital innovation culture. The initial database contained 111 complete Chamber-affiliated responses; however, seven large Chamber-affiliated firms were retained only as contextual comparators and were excluded from all statistical processing. Consequently, all descriptive, psychometric, and SEM results were calculated using the final analytical sample of 104 micro-, small-, and medium-sized enterprises. The findings show intermediate development in both constructs, higher perceived performance in digital innovation culture and resource optimization, and lower performance in digital technology infrastructure, reverse logistics, platforms enabling circularity, and monetization of circular models. The latent association between the two higher-order constructs was very high (β = 0.985, p < 0.001); however, because global fit indices were below conventional thresholds, this coefficient is interpreted as preliminary evidence of empirical overlap and capability co-occurrence rather than confirmatory evidence of a validated structural model or causal integration. Full article

This study investigates how family firms adjusted their tax strategies following Brazil’s 2023 alignment with the OECD transfer pricing guidelines, using nonfamily firms as a benchmark. The analysis adopts a blended socioemotional wealth (SEW) and implicit theory perspective, which explains family firms’ behavioral responses to institutional change by linking SEW intensity to owners’ cognitive orientations. The sample comprises 1239 firm-year observations from 177 nonfinancial companies listed on Brazil’s stock exchange between 2018 and 2024. Before the transfer pricing reform, family firms displayed a more aggressive approach to corporate income tax (CIT) minimization than their nonfamily counterparts. After the reform, only nonfamily firms, typically more internationalized, intensified their CIT minimization, indicating greater responsiveness to the new OECD-aligned rules. Family firms, by contrast, exhibited no significant change. Exploiting the new rules requires cross-border operations, which family firms tend to limit to preserve family control. With little such exposure, they were not positioned to benefit from the reform and their tax behavior remained unchanged. This inertia is consistent with an entity-oriented mindset, indirectly inferable from the firms’ muted tax response to the reform. The study contributes to family business and international taxation research by revealing that ownership structure conditions firms’ responses to regulatory change, extending the SEW–implicit theory framework to explain heterogeneous tax behavior, and offering policy insights that standardized enforcement may yield uneven outcomes across ownership types. Full article

This data descriptor presents CINES-REC-CITY, an open synthetic dataset providing high-resolution load profiles for energy community research. The dataset represents a typical German urban district with 70 apartments across eight multi-family buildings, including diverse socioeconomic characteristics. Three main components are provided at 15 min resolution for a full year: non-controllable residential electricity consumption for all apartments, charging profiles for 17 battery electric vehicles with trip information, and heat pump operation data for both variable-speed and hysteresis-controlled ground-source systems. All profiles were generated using validated bottom-up stochastic simulation models accounting for realistic user behavior, mobility patterns, and thermal building physics. The modular structure allows for selective combination of components, enabling investigation of different technology penetration scenarios. The dataset serves as a reference benchmark for reproducible research, allowing for direct comparison of optimization approaches, business models, and control strategies using identical underlying consumption patterns. It is suitable for techno-economic analysis, algorithm development for flexible load control, and grid impact assessment. All data is provided in CSV format with weather data for consistent extensions. Full article

Northeast China is one of China’s major commodity grain bases and plays a strategic role in national food security. Against the background of rural population outflow and agricultural modernization, new agricultural business entities (NABEs), including family farms, farmers’ cooperatives, and agribusinesses, have become important actors in reshaping agricultural production organization. Based on registration data for 2014, 2018, and 2023, this study uses kernel density estimation (KDE), standard deviational ellipse (SDE) analysis, spatial autocorrelation analysis, ordinary least squares (OLS) regression, and multiscale geographically weighted regression (MGWR) to examine the spatiotemporal patterns and driving factors of NABEs in Northeast China. The results show that: (1) NABEs expanded rapidly from 2014 to 2023 and became increasingly concentrated in agriculturally advantageous plain areas. (2) Family farms showed the fastest expansion, farmers’ cooperatives had the widest spatial coverage, and agribusinesses were mainly concentrated around transport corridors and market nodes. (3) In terms of industrial structure, crop-production entities remained dominant, followed by animal husbandry entities, while forestry, fishery, and agricultural support service entities accounted for relatively small shares; however, their numbers continued to increase. (4) The OLS results showed that the reclamation rate and road network density had relatively stable associations with the spatial distribution of multiple entity types, whereas economic development, science and technology investment, and fiscal support showed differentiated relationships across entity types and regions. (5) The MGWR results further reveal spatial heterogeneity in the effects of driving factors. These findings provide empirical evidence for type-specific cultivation and differentiated policy support for NABEs in major grain-producing areas. Full article

The commercialization of Km 0 products has emerged as a strategic approach to strengthening rural economies, promoting sustainability, and countering depopulation in European territories. This study examines the motivations and perceptions of three key stakeholder groups—farmers, restaurant businesses, and public officials—regarding rural permanence and the role of Km 0 commercialization. Based on original survey data collected in Spain (2024), the research adopts a comparative perspective to identify convergences and divergences across these actors. Results show that farmers perceive Km 0 as vital for the survival of family farms and the preservation of territorial identity, while restaurants view it as a competitive advantage to ensure freshness and authenticity in gastronomy. Public officials frame Km 0 as a governance tool for rural revitalization and demographic stabilization. Despite these different orientations, all groups converge on valuing quality of life, contact with nature, and sustainability. Structural constraints such as inadequate infrastructure, limited digital connectivity, and generational renewal remain significant barriers across contexts. Situating these findings within the European Union’s Common Agricultural Policy (CAP) and the agroecological transition framework, this article suggests that Km 0 commercialization holds potential as an instrument for sustainability, territorial resilience, and food sovereignty in contemporary rural Europe, while acknowledging that the exploratory nature of this study calls for caution in extrapolating these findings beyond the specific contexts examined. Full article

Family firms are central to global economic stability and employment. Generational transitions, however, involve not only the transfer of leadership but also changes in organizational structures and culture. As digitalization becomes increasingly important for competitiveness, successors are introducing digital marketing practices that may influence organizational culture during leadership transitions. While previous research has examined digital transformation in family businesses, limited attention has been given to the role of digital marketing as a mechanism of cultural change during generational succession. This article addresses the question: How do second-generation successors use digital marketing practices to shape organizational culture during generational transitions in family firms? Drawing on practice theory and Schein’s model of organizational culture, the study explores how cultural change unfolds through everyday practices within organizations. The research employs a qualitative multiple-case study approach based on semi-structured interviews with representatives from 35 family firms in Latvia. The findings identify key digital marketing practices implemented by second-generation successors and illustrate how these practices influence organizational culture during the transition process. The results suggest that digital marketing can both reinforce existing organizational values and selectively reshape organizational identity and legitimacy. The study highlights digital marketing as a culturally legitimate tool through which successors can influence decision-making processes, coordination mechanisms, and authority structures during generational succession. Full article

Global crises often force a pivotal choice between protecting human legacy and ensuring financial survival, yet the psychological drivers behind these trade-offs remain poorly understood. While family firms are traditionally viewed as inherently resilient, the unique emotional attachments of their owners may constrain their ability to adapt to unprecedented shocks. This study examines the behavioral underpinnings of crisis management across 11 European nations during the COVID-19 pandemic, challenging the traditional stewardship paradigm. Findings reveal a significant tension between preserving socioemotional wealth and economic survival. While family-managed firms prioritized personnel retention and financial autonomy, thus avoiding the psychological stigma of government aid, these non-financial priorities often proved detrimental to liquidity and business survival. This suggests that high emotional endowment can induce behavioral rigidity and an escalation of commitment, hindering strategic pivots. Furthermore, the results highlight a trend toward mimetic isomorphism, where extreme uncertainty forced a convergence of crisis responses across diverse organizational structures. Overall, the contribution of this study is to challenge the resilience myth, illustrating that acute shocks often override the distinctive behavioral archetype of family firms, forcing a shift toward institutional conformity and standardized mandates. Full article

Background: One form of domestic and family violence (DFV) is financial abuse, which involves a person manipulating another person’s access to finances, assets, and financial decision-making. The aim of this study was to understand the perceived role of Australian financial institutions, government bodies and other key stakeholders in the prevention, early identification and resolution of financial abuse in small businesses. Methods: A single workshop was conducted in Melbourne, Australia, in November 2024. Representatives from five stakeholder groups were invited to participate: (i) Australian regulated financial institutions; (ii) Australian unregulated commercial lenders; (iii) government bodies; (iv) small business professional services organisations and their peak bodies; and (v) industry and representative bodies. Results: Four main themes were generated relating to the prevention, early identification and resolution of financial abuse in small businesses: (1) shining a light on financial abuse; (2) detecting and revealing red flags; (3) business lending practices create vulnerability; and (4) building a collective response. Conclusion: Whilst institutions demonstrate inherent potential for addressing family violence and financial abuse within small business contexts, realising this capacity requires substantial investment in education, contextual literacy development, collective responses and structural and legislative reform. Full article

Family businesses represent an important part of the wood-processing and furniture industry and may play a significant role in sustainable forest-based development. This study aims to analyze how family businesses perceive selected external determinants of the microeconomic environment, assess the role of non-economic goals in their management, and propose a strategic framework for their sustainable development. The research was conducted in Slovakia through a questionnaire survey administered between August 2024 and May 2025. The final dataset included 507 valid responses, of which 432 businesses were identified as family businesses. The data were analyzed using non-parametric statistical methods, particularly the Kruskal–Wallis test and multiple comparison analysis. The results confirmed significant differences in the perceived importance of external determinants, with customers identified as the most important factor and intermediaries as the least important. The findings also showed that non-economic goals, such as sustainability and intergenerational continuity, are relevant, although not the most prominent characteristic. Relational factors, especially trust, reputation, and long-term relationships, play a more central role. Based on these findings, a conceptual strategic framework was developed using the Ishikawa diagram. The study highlights the role of family businesses in long-term competitiveness and sustainable forest-based development. Full article

AI/IoT initiatives are increasingly adopted in business, yet reported success varies substantially across firms. This study develops and evaluates a firm-level predictive framework for the reported AI/IoT success rate, measured on a bounded 0–100 scale. Using enterprise survey data from Slovakia and the Czech Republic (n = 1250), we compare a regularized linear baseline (Elastic Net) with nonlinear approaches (Decision Tree and Random Forest) under a consistent out-of-sample evaluation framework, and we examine the best-performing model using permutation importance and PDP/ICE tools. Random Forest achieves the strongest out-of-sample predictive performance and reduces absolute errors relative to Elastic Net for most test observations, although diagnostics also reveal a small tail of extreme errors. Across model families, ai_iot_advantage_share emerges as the most stable predictor of reported AI/IoT success. Nonlinear diagnostics indicate a threshold-like transition in predicted success around the mid-range of advantage attribution and a saturation pattern at higher values. Readiness and performance-related variables are associated with higher predicted success, whereas higher barrier levels are associated with lower predicted success. The results position value realization as the most informative predictive signal in the dataset and provide an interpretable basis for enterprise-level screening and managerial reflection rather than causal inference. Full article

With decarbonization, decentralization, and digitalization, energy coordination increasingly involves many actors, heterogeneous cyber–physical data, and compliance-sensitive settlement workflows. Although blockchain has been widely discussed in this domain, existing studies are still fragmented across application-specific or platform-specific narratives. As a result, it remains difficult to compare recurring mechanisms across scenarios or to determine which blockchain functions are operationally justified in deployable energy systems. We address that fragmentation through a structured narrative review of 41 representative sources, including prior surveys, foundational technical references, and scenario-specific studies. We formulate three research questions concerning architectural positioning, cross-scenario mechanisms, and deployment barriers. On this basis, we synthesize a unified five-layer reference architecture that links off-chain physical infrastructure and trusted data acquisition to protocol-level trust anchoring, reusable business services, interface and compliance functions, and application scenarios. The framework is then used to compare five recurring scenario families, namely peer-to-peer energy trading, carbon markets and renewable energy certificates, electric vehicle charging and vehicle-to-grid services, virtual power plants, and grid flexibility coordination. The analysis shows that blockchain is most defensibly positioned as an evidence-and-settlement trust layer, rather than as a replacement for real-time physical control. It also identifies three persistent adoption bottlenecks, namely scalable ledger interaction, trustworthy cyber–physical data binding, and interoperability with regulatory and operational infrastructures. By making the trust boundary explicit and by providing a common analytical lens for cross-scenario comparison, this review clarifies the scientific contribution of blockchain to energy systems and outlines stakeholder-oriented directions for deployable hybrid designs. Full article