The purpose of this paper is to provide a critical review of extant knowledge on emoji use in Computer-Mediated Communication (CMC). A compilation of 46 empirical studies published between 1998 and 2020 are presented as a critical review and in a Summary Table that reports the methodology, sample, key findings, user status and context of use for each paper. The classification of findings is based on user status (i.e. individuals who use emojis vs. individuals who view emojis). Regarding emoji users, extant insights on emojis’ functions, popularity and frequency of use, profile of emoji user and condition that favour their use are presented. Then, the effect on emojis in both personal and business contexts are presented. Finally, the paper aims at setting the future research agenda in the area of emoji use in CMC by highlighting areas where results are equivocal, areas with limited research attention and research issues that would enhance our academic knowledge and current business practice.

This study aims to examine the intention of social aid beneficiaries to use banking Self-Service Technology (SST). In general, the social aid beneficiaries have limitations in accessing banking technologies. Therefore, research on the determinants of the intention of social aid beneficiaries in using banking SST is considered necessary. The independent variables used in this study are attitude, coercive pressure, normative pressure, mimetic pressure, and perceived costs, while the dependent variable is the intention to use banking SST. Respondents in this study are social aid beneficiaries who have used banking services. The research hypotheses are tested using Partial Least Square-Structural Equation Model (PLS-SEM) analysis with WarpPLS 7. The results of this study indicate that attitude, normative pressure, mimetic pressure, and perceived costs have a significant positive effect on the intention to use banking SST, while coercive pressure has a significant negative effect on the intention to use banking SST.

Based on interviews with Chief Executive Officers (CEOs) of large U.S. technology companies, this study explored senior management activities that help create a culture that learns from failure. Findings indicate that failure needs to be positively reframed, the process needs to be supported with resources, everyone must be solution-oriented, incentives and acknowledgment for risk-taking are critical, and failure consequences must be reconsidered or removed. This paper offers strategies for executives seeking to implement a culture that supports learning from failure.

The Internet is being widely used as an educational tool with numerous potentials. The students who use the Internet for academic purposes especially they can gain more knowledge and enhance cumulative grade point average. The aim of the study is to explore the students’ attitudes toward Internet usage for academic excellence. A cross-sectional survey questionnaire was used to collect data from 150 students at Dhaka University, Bangladesh. The study used descriptive statistics to analyze the collected data through the Statistical Package for Social Sciences. The results of the study identified that 94% of the students use the Internet and only 6% of the students do not use the Internet currently. The study also determines that the majority (59.33%) of the students use the Internet for both academic and non-academic purposes. In addition, a vast majority of the students agree that Internet usage increases their academic performances greatly. The findings suggest that policymakers should invest more in information technology to ensure Internet facilities for 24 h a day so that students can easily access the Internet anytime for completing their academic and research work. Moreover, the study identifies future research areas that provide scholars opportunities to push theoretical and empirical boundaries and offer further insights into the study of students’ attitudes toward Internet usage.

This article is intended to examine the challenges of taxing digital economy due to rapid development of technology in Indonesia. Those changes should be responded equally from the government perspective pertaining to the changes in tax regulation, structure/institutional of tax organization, human resources who understand the pattern and development of digital business and have capability to formulate tax regulation suitable for the business pattern, and information technology reliable in transforming the business of the tax organization. This study occupies constructivism paradigm and qualitiative research method. The data was gathered through literature review, documentation study and interview with informant. The research showed that for all of those aspects, the Indonesian government has realized that the change is very crucial. The government of Indonesia also fully realizes that the rapid development of the economic activities and should respond it by publishing various proper regulations and initiatives. However, some of the regulations are still insufficient to respond to the existing challenges. This indicates that in reality, the government is still unable to respond to the current dynamic properly and proportionally. Organization changing on the context of bureaucracy reform also still on the progress, similarly on the development of human resources capacity and the use of technology to optimize tax collection effort. Therefore, more comprehensive improvement through engagement of various agents to properly respond to the current economic development is essentially required.

The emergence of the industrial internet of things that drives the fourth industrial revolution, also known as Industry 4.0 (I4.0), is bringing to the forefront the question of how industrial actors can capture value using such technologies. To answer this question, this paper follows a multidisciplinary approach drawing from the fields of Business Model (BM) Innovation and Entrepreneurship to create an agile process for generating and validating BMs that capture value in I4.0. By using tools and methodologies from these fields we are able to create a replicable process that bridges the cross-disciplinary gaps inherent in the new industrial landscape and generate models drawn directly from the knowledge and experience of industrial actors. Finally, using a version of the BM “Stress Testing” we identify risk factors and their effect on the generated models. By using said process, this work proposes, other than the process itself, several archetypes and four more specific BMs accompanied by stress factors and their impact. This paper hopes to provide industrial stakeholders with some basic tools and “roadmaps” to further test their models and create new ones, all in the prospect of establishing the elusive viable and sustainable “smart” factory ecosystem.

This paper offers a systematic review of research in the emerging field of sport analytics, which is receiving increasing attention in practice and research circles. The purpose of this study is to understand the state of research on application of sport analytics and its emerging sub-fields in business. Various publications are analysed by applying a structured search in databases; which are then classified based on business context and analytical methodology. The discussion presents key findings and the synthesis of review in sport analytics.

Based on the nongreen impact factors of coal logistics and traditional coal companies, this study aims to understand the role of such factors in coal supply, production, distribution, recycling, and waste logistics. Porter’s five forces model is used to analyze the potential competitors, peer competitors, substitutes, and coal buyers and suppliers in traditional coal logistics enterprises in order to find the key problems in nongreen impact factors affecting traditional coal logistics. Then, Teoriya Resheniya Izobretatelskikh Zadatch (TRIZ) is used to formulate the corresponding six strategies for key problems. Lastly, the interpretative structural model is used to analyze and establish a systematic process for the development of a strategy. Analysis results show that when traditional coal enterprises improve their problems under the influence of nongreen impact factors, they should first establish strategic partnerships with nodes in the supply chain to exchange problems in coal production and coal enterprise operations and help each other achieve mutual benefits. After establishing a cooperative relationship with other enterprises, they can use advanced logistics information technology to establish a logistics system and external communication channels with other cooperative enterprises, thereby helping their own enterprises improve in terms of green production, green scale, and green transportation. Meanwhile, traditional coal enterprises should strengthen product quality supervision, increase production transparency, and improve the quality of coal production. Furthermore, the relationship with suppliers must be maintained for a long time. Market research must also be conducted to understand the needs of the coal market, ensure the development of new products, and maintain the advantages of traditional coal companies in the market competition.

With the development of electronic business, the increase in express packages has caused innumerable express packaging wastes that lead to many problems, such as resource waste and environmental pollution. To achieve sustainable development, China should urgently develop green manufacturing of green express packaging. A questionnaire is designed to investigate consumers, e-commerce sellers, and express delivery practitioners from three research dimensions, namely, overpackaging, green packaging materials, and express packaging recycling. The six key factors uncovered with gray relational analysis are the lax supervision of express packaging; the shortage of green packaging materials and professional Research and Development (R&D) personnel; the recycling of express packaging; the lack of industry standards, laws, and regulations; materials for express packaging; and diversified difficulties of recovery. Then, green manufacturing countermeasures for developing green express packaging are proposed using Teoriya Resheniya Izobretatelskikh Zadatch (TRIZ). Strengthening the supervision of packaging and formulating plans for green talent training are necessary in the short term. In the medium term, focus should be on the monitoring of programs and R&D support for enterprises. For the long-term strategy, concerned establishments and/or authorities must retain professionals, raise public awareness of environmental protection, and establish a standardized recycling system. TRIZ improvement strategy can be introduced into the green manufacturing of green express packaging to increase the possibility of successful and sustainable development of the use of green express packaging.

The study examines the impact of mergers on accounting performance of Greek listed firms involved in mergers. More specifically, we studied a sample of thirty-two absorbed listed firms in four sectors (primary sector, technology-intensive industrial sector, commercial and services sector, construction sector) during the period of economic crisis by using thirty-two accounting measures and ratios extracted from corresponding financial statements. The results of the study indicated that there is no statistically significant improvement or worsening for none of the examined variables in the post-merger period for the merged firms in the four examined sectors. However, as the whole economic image of the Greek economy is not very encouraging with the economic crisis, we concluded that mergers lead the involved firms to avoid any business losses in such a difficult economic period. Last, the results among four industries showed that none of the examined quantitative variables has a statistically significant change, and thus, did not reveal a different performance of one industry, as economic crisis had horizontal effects all over the Greek business.