Corporate Entities Research Articles

A comprehensive outline towards conciliation in the contemporary world of E-commerce

Since the start of the millennial era, technical advancements have led to exponential growth in electronic commerce, or e-commerce. According to the United Nations Conference on Trade and Development (UNCTAD), e-commerce sales reached about US$25 trillion globally in 2021 [1] and are expected to grow at a compound annual growth rate of 9% through 2027, which is twice as fast as the 4% annual growth rate predicted for traditional in-person retail [2]. Online dispute resolution (ODR) techniques that aim to settle disagreements and lower the likelihood of expensive lawsuits are becoming more and more necessary as both individuals and corporations use online shopping platforms. Due of its legally binding nature, arbitration is the most formal method, as was briefly discussed [3]. Online arbitration is carried out using electronic methods, like email and digital tools designed to make the duties of arbitrators and parties to a dispute easier. It adheres to the same rules and processes as traditional arbitration. On the plus side of e-arbitration, advancements in technology allow for time and cost savings without sacrificing the ease of remote filing. The conclusion of e-arbitration agreements raises several negative issues, including privacy and data protection issues for the consumer signing the agreements and power imbalances between corporate entities and the consumer. The degree to which artificial intelligence (AI) is effectively and sufficiently analysing a dispute between parties is up for debate because it's unclear how new this adjudication process is.

Cybercrime and the Necessity of Self-Protection in Fighting Cyber-Attacks

A cyberattack is an attack initiated from a computer against a website, computer system, or individual computer … that compromises the confidentiality, integrity, or availability of the computer or information stored on it. Every man’s activity nowadays is guarded, controlled, and directed majorly by the internet. The internet which seeks to connect individuals and corporate bodies has no doubt been infiltrated by bandwagons of internet fraudsters, cyber attackers, and computer programmers who have fashioned out so many means of attacking internet users like phishing, writing virus codes, installing rootkits, cross-site scripting and a host of others which in turn causes damages by stealing private personal data, attacking companies and their websites, attacking corporate entities, and organizations, etc. There’s equally no doubt to the fact that all these attacks by whatever mode always affect the receiver of the attack ineptly and in so many cases, lead to the loss of some personal data, private documents, and some others in monetary terms/values. It has become so important that individuals and corporate entities adopt various strategies and devise means to protect and guard themselves against cyberattacks. This article seeks to explain the concept of self-protection by identifying some types of cyber threats and explaining various ways by which individuals and bodies can protect themselves on the internet against cyberattacks thereby ensuring cyber security.

Factors Influencing the Faunal Recolonization of Restored Thornscrub Forest Habitats

Tamaulipan thornscrub forests (thornforests) have high ecological and economic values, yet over 90% of these forests have been lost, and they remain threatened, making them a conservation hotspot. For decades, federal, state, NGO, and corporate entities have been acquiring land and actively or passively restoring these forests, but results have been mixed and seldom monitored. This study characterized and quantified faunal communities of restored thornforest habitats in south Texas and examined the relationships between restored faunal communities and key site characteristics and environmental factors. We surveyed and analyzed mammal, bird, Lepidoptera, and herptile communities within 12 restored sites in the Lower Rio Grande Valley of southernmost Texas, USA. The site and environmental factors that influenced animal community composition, richness, diversity, and abundance varied widely among taxa. Time since restoration began and method of restoration influenced many community metrics, whereas patch size and extent of isolation influenced few. Several aspects of restored plant communities were influential, especially ground layer diversity, and high invasive plant cover negatively impacted many animal community metrics. If actively restoring a site, efforts to control invasive plants, foster native plant diversity, and provide a nearby water source are likely the most effective ways to promote faunal recolonization.

Visceral value: Nature-based recreation and embodied more-than-capitalist practices on United States Forest Service trails

On United States public lands, large-scale structural capitalocentric valuations are at odds with the embodied non-monetary valuations expressed by nature-based recreators. Valuing United States Forest Service lands through a capitalocentric lens does not account for the more-than-capitalist (MtC) valuations occurring within these sites, and has facilitated large-scale selloffs and reduction of these lands for commercial and extractive purposes. Capitalocentric valuations often fail to express the local, embodied, and intimate valuations of nature in these spaces. These lands are covered by the US public lands multiple-use mandate which defines recreational access as equal in importance to that of natural resource extraction. However, in practice, recreational and non-extractive (ie. non-monetary) access is not well represented in valuation methods, and its true value is not reported and recognized as equally valuable against corporate and national capitalocentric monetary valuations. So recreational, non-monetary, and local valuations of US public lands are un-accounted for or under- represented in large-scale structural valuations of US public lands. This article argues that nature-based trail recreators actually value US public lands via non-monetary visceral value – valuation strategies that are rooted in intimate and embodied interactions with nature – directly challenging the strictly monetary value given to these lands by national and corporate entities. The article develops the concept of visceral value in MtC valuations, using the embodied experiences of nature-based recreators using USFS trails. Rescaling the assessment of value to the site of the individual recreator body directly confronts capitalocentric urges to universalize all used, usable and potential resources into monetary, extractive, production or labor use-values.

Diversity, Equity and Inclusion: Best Practices for Fostering an Inclusive Workplace Culture in the Digital Age

This research paper focuses on the implementation of Diversity, Equity, and Inclusion (DEI) to promote workplace inclusion, especially in the new world order of technology. Conducted through a secondary research analysis method, the thematic and comparative approaches in the paper underscore how DEI initiatives, when aligned with leadership responsibility and technology adoption, contribute to the success of organizations. Apparently, it has emerged that by bringing both women to the board and mentoring for all, the corporate entities serving under the inclusiveness agenda are likely to financially perform significantly better compared to their less inclusive counterparts, to attract and retain the best talent within the market and treat their employees well. Furthermore, they underline that organizations need to ensure that employees in remote and hybrid work environments do not become digitally excluded. Other issues like algorithmic bias within the use of AI for recruitment and the discordance between diversity and inclusion rhetoric are also tackled. The argumentation of the paper wraps up with a conclusion regarding the effects of DEI initiatives on organizational outcomes and the possible future research on the synergy between DEI approaches and advanced technologies.

International Business in Conflict Zones: The Case of MTN

It is not uncommon for multinational companies to establish subsidiaries outside their home countries, especially in developing regions to tap into emerging markets. It is however a differ ent situation when multinationals establish businesses in unstable and violence-affected regions to take advantage of the local market structure that has suffered a hit by the continuous conflict. How ever, running a business in such regions may lead to distortion of the administration of these firms due to the violence which may destroy infrastructure and harm employees. Many firms are discour aged from investing in conflict zones because of the exposure to insecurity and violence. This paper adopts a case study and case analysis approach with an in-depth focus on the operation of a specific company and its operations in two conflict zones which resulted in distinct outcomes. In addition, a review of existing literature on the establishment and operation of a business in conflict zones was carried out to effectively examine the challenges of litigation and conflict resolution involving MTN Group as a corporate entity in Afghanistan and Northeastern Nigeria and the impact on the business operations in the respective regions. Keywords: Conflict, business, Afghanistan, MTN, Nigeria, terrorism.

Creating financial mechanisms for enacting the monotowns revitalization strategy

The article provides an analysis of a study focused on crafting financial mechanisms to enact the monotown revitalization strategy. Monotowns marginalized within the economic development landscape encounter multifaceted challenges, including demographic decline, elevated unemployment rates, and degradation of social infrastructure. Consequently, the formulation of efficient financial mechanisms emerges as imperative for their resurgence. The objective of this study is to formulate efficient financial mechanisms to facilitate the implementation of monotown revitalization strategies. This entails a comprehensive examination of the existing conditions within monotowns, encompassing the identification of pertinent challenges and potential avenues for development. Additionally, the study aims to devise financial strategies and instruments geared towards fostering both economic advancement and social progress within these locales. Scientifically, the significance of this research resides in the conception of novel financing paradigms tailored specifically for monotowns, thereby fostering their sustainable development. Practically, the research holds relevance in its potential application, as the developed mechanisms stand poised for utilization by governmental and municipal entities in the execution of monotown revival initiatives. Consequently, this investigation contributes substantively to the realm of regional development management and financial planning. Its findings are poised to offer utility to governmental bodies, corporate entities vested in the enhancement of regional infrastructural frameworks and the rejuvenation of monotowns.

Effect of Capital Deductions on the Financial Performance of Listed Companies at the Nairobi Securities Exchange in Kenya

Purpose: Shareholders’ wealth maximization is a priority objective of every corporate entity. The issue of corporate tax planning and firm value is gaining relevance following the recent financial crises which resulted in the increasing collapse of global and local companies. The purpose of this study was to investigate the effect of capital deductions on the financial performance of companies listed at the Nairobi Securities Exchange (NSE) in Kenya. The study was anchored on signaling theory. Methodology: The study adopted both explanatory and longitudinal research. Secondary data for the study for the period between 2013-2022 was extracted from annual financial statements of 57 listed firms targeted for analysis. The data for the study was analyzed through descriptive and inferential statistics using statistical techniques including Pearson correlation coefficient and regression analysis. All the analyses were done using the STATA version 13.0 Pearson correlation results revealed a significant association between study variables and financial performance. Multiple Linear regression model was used to analyze relationships and the effect of the study variables. Results: The study findings established that capital deductions (β = 0.844, p-value = 0.000, <0.05) have a positive and significant effect on financial performance. The study contributes to knowledge by revealing new insights that tax planning has a significant effect on financial performance of listed firms in Kenya. Specifically, it was established that capital deductions have a significant effect on financial performance of listed firms. Conclusion: The study concludes that a holistic approach to tax planning and an optimal mix of tax planning strategies are important determinants and have a positive contributory effect on firm performance. The study recommends that companies’ management should strive to have an in-depth understanding of tax laws to take advantage of every opportunity that will reduce their tax liability thereby increasing their returns and value. The future researchers should explore the effect of Indirect tax incentives on financial performance.

The Impact of Companies and Allied Matters Act (Cama) 2020 on Corporate Governance in Nigeria

President Muhammadu Buhari 2020 signed the Companies and Allied Matters Act, 2020 (CAMA 2020), and the CAMA 2020 is expected to be a step in the right direction towards reforming and improving Nigeria’s business environment and reducing regulatory hurdles. The CAMA 2020 which repealed and replaced the Companies and Allied Matters Act, of 1990 is also projected to impact positively on corporate governance practices and procedures in Nigeria and this has received increased attention in the new CAMA. This is due to the concerted efforts aimed at inculcating the principles of transparency, accountability, and fairness in running the affairs of public and private companies and also to curb the high-profile scandals involving abuse of corporate powers by key corporate stakeholders using corporate entities. This paper highlights the impact of CAMA 2020 on corporate governance in Nigeria.

The integration and challenges of digital economy with the tourism industry: Evidence from the Yellow River Basin in China

As the global economic landscape evolves, the digital economy becomes a central domain, gradually deepening and widening its confluence with diverse fields. This study aims to systematically explain the intricacies and dynamics of the amalgamation of the digital economy with tourism within the Yellow River Basin. The study builds an evaluative framework based on integrative development mechanisms; this study measures the combined development between the tourism industry and the digital economy between 2011 and 2021. After this quantification, it delves into their unified growth spatiotemporal nuances and discerns impediments based on an obstacle degree analysis. As far as development is concerned, a paradigm of “dual-track convergence” is observed in the Basin, showcasing the gradual ascension of digitalization and diversification of tourism. Regarding the coupling coordination degree (CCD), the nexus between the two exhibits temporal dynamics of a “spiral ascent followed by a transient descent” and a spatial “U-shaped differentiation,” undoubtedly reflecting the vivacity and heterogeneity inherent in their integration.Regarding impediments, the analysis reveals a multifaceted dynamism of barriers across various strata. Systemically, the tourism sector encounters escalating hindrances, with digital infrastructure and market breadth constituting predominant sectoral bottlenecks. On the indicator plane, critical limiting factors include tourism's foreign exchange earnings, the influx of inbound tourists, the proliferation of web pages, e-commerce turnover, and the count of corporate entities within the software and information technology services domain. This study is based on the theory of collaborative development and offers nuanced recommendations by dissecting the co-progress of tourism and the digital economy. The insights tendered herein profoundly impact China and the global community in fostering the common proliferation in both fields.

Simulated Misuse of Large Language Models and Clinical Credit Systems.

Large language models (LLMs) have been proposed to support many healthcare tasks, including disease diagnostics and treatment personalization. While AI may be applied to assist or enhance the delivery of healthcare, there is also a risk of misuse. LLMs could be used to allocate resources via unfair, unjust, or inaccurate criteria. For example, a social credit system uses big data to assess "trustworthiness" in society, penalizing those who score poorly based on evaluation metrics defined only by a power structure (e.g., a corporate entity or governing body). Such a system may be amplified by powerful LLMs which can evaluate individuals based on multimodal data - financial transactions, internet activity, and other behavioral inputs. Healthcare data is perhaps the most sensitive information which can be collected and could potentially be used to violate civil liberty or other rights via a "clinical credit system", which may include limiting access to care. The results of this study show that LLMs may be biased in favor of collective or systemic benefit over protecting individual rights, potentially enabling this type of future misuse. Moreover, experiments in this report simulate how clinical datasets might be exploited with current LLMs, demonstrating the urgency of addressing these ethical dangers. Finally, strategies are proposed to mitigate the risk of developing large AI models for healthcare.

Актуальные особенности договорной формы долевого строительства объектов коммерческой недвижимости

The author has substantiated the actual aspects of shared-equity construction contracts for commercial real estate. Contractual and corporate forms of implementation of shared-equity commercial construction relations are united by common goals, risks, conditions of joint investment and construction mandatory design and safety requirements. The main participants in the contractual (non-corporate) form of shared-equity commercial construction within the framework of investment projects can be individuals with the status of sole proprietors and corporate entities — investors or contractors. The implementation of shared-equity commercial construction relations is possible with the use of named (simple partnership agreement, investment agreement, shared-equity construction agreement, etc.), as well as unnamed contracts. In order to establish the commercial nature of the shared-equity construction contract, it is advisable to supplement the norms of the relevant legislation with expanded entrepreneurial powers of its parties.

Accounting issues in Calculating Taxes on Corporate Entities revenue of Entrepreneurs in Luang Prabang Municipality, Luang Prabang Province

In this study, the research team studied the accounting issues in calculating tax on corporate entities’ revenue of entrepreneurs in Luang Prabang Municipality, Luang Prabang Province. The purposes are to study the level of accounting problems in calculating the corporate income tax of entrepreneurs. To compare the level of accounting problems in calculating the corporate income tax of entrepreneurs by individual factors, the population used in the research was the accounting staff or entrepreneurs who calculated the corporate income tax of the business entities registered with the enterprises, a simple number of randoms 254 totally. The statistics used in the data analysis included descriptive and parameter reference statistics with the following values: frequency, percentage, mean, standard deviation, one-way ANOVA test, and paired test by LSD method. The results of the research were as follows: 1) The level of accounting problems in calculating the corporate income tax of business entities is as follows: Overall, it is at a moderate level which analyzed each aspect is sorted from large to small: the calculation of the depreciation of property prices in several levels, the improvement of accounting expenses tax is at a moderate level and the improvement of accounting income to a tax at a moderate level. ( 2 ) Comparison of the level of accounting problems in calculating the corporate income tax of entrepreneurs by classification according to personal factors such as classified by level of education found entrepreneurs there are different levels of education in accounting problems in calculating the corporate income tax varies two aspects are to improve the accounting expenses to be tax and to improve the accounting income to be tax and to classify according to the work experience of the entrepreneur found entrepreneurs with different work experience there are accounting problems in calculating the corporate income tax varies two aspects are the adjustment of accounting expenses to tax and the calculation of the depreciation of property prices.

REVIEW ON THE THEORY AND REVIEW OF CAPITAL STRUCTURING FOR DEVELOPING ECONOMY

Objective: Capital structure remains a central issue for appropriate considerations in corporate finance. This article examines the theory of capital structure, with the aim to summarise the empirical reviews related to theories. Method: The paper is based on theoretical reviews. The process discusses issues on capital structure and presents findings from different empirical papers test these theories on data. Because research on capital structure is broad, we narrow the scope to empirical issues based on recent evidence. We only take the results at face value and do not criticize the methods used in the papers. Result and Discussion: In trying to synthesize the theories with the empirical reviews, the result reveals that no single theory incorporates all important factors, capital structure puzzle remains. Also, the outcome of empirical evidence remains mixed. Implications: The survey on the theory and evidence on capital structure has important implication for the capital market since capital structure, itself offers the investors important snapshot into intrinsic objectives and behaviour of the corporate entity. Originality/Value: The note provides advance information to understand and analyse complex issues related to evidence on capital structuring. The relevance and value of the paper are evidenced by the fact that the review provides readers for background information on capital structuring in public or private firms. Recommendations: We recommend that future studies may examine alternative theories that were not reviewed in the paper. Researchers can further consider testing the models on countries’ data.

The power of stigma: telling the story of the exclusion of Porn Pedallers Cycling Club from British Cycling

ABSTRACT In 2019, Porn Pedallers Cycling Club (PPCC), an organization for adult industry workers who enjoy social and competitive cycling, had its affiliation revoked by UK cycling organization British Cycling due to its links with pornography. The removal of this privilege resulted in considerable media attention in the cycling, mainstream, and adult media. This article explores how British Cycling was able to effectively shut down the debate as to whether the PPCC should be allowed to affiliate through its positioning of both parties. Through critical discourse analysis of online news articles, the article demonstrates how the British media used images and language to stigmatize the PPCC, making constructive debate unfeasible. The authors of this article are public relations scholars and through the analysis of this fast-moving story suggest ways that small or independent organizations in the adult industry might react when in conflict with corporate entities.

THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK STRESS ON THE PERFORMANCE OF AUTO 2000 EMPLOYEES OF RADEN INTAN

The influence of the non-physical work environment and stress levels on employee performance are the main objectives of this research, especially in the organizational environment of Auto 2000 Raden Intan, a corporate entity operating in the automotive industry sector. This study used a quantitative approach. Because the non-physical work environment does not have a direct impact on the company but on employees if not managed properly, the relationship between employees and superiors is very important to achieve company goals. A total of 35 employees were included in the study population. The sample that took only the mechanical part was 35 employees from 111 total population at PT. Astra International Tbk. Auto 2000 Raden Intan. In the research analysis required to achieve this, multiple linear equations were used, and the results showed that work stress along with non-physical work environments can affect the good level of employee performance. The determinant coefficient R2 of 62.8% means that performance (Y) is affected by the non-physical work environment (X1) as well as work stress (X2) is 62.8%. While the remaining portion of 37.2% was influenced by additional components or variables outside this study.

Future scenarios of commercial freight shipping in the Euro-Asian Arctic

As climate warms and modern technologies advance, the Artic waters may offer new opportunities for shipping, notably in the Euro-Asian Arctic. This paper presents five alternative scenarios for commercial destination and transit shipping in the region until 2050. Using a pluralistic backcasting approach to foresight, these scenarios were co-created by the authors of this paper together with thirteen experts in relevant fields from seven different countries. The scenario-building exercise integrated global and regional factors and demonstrated that the future of commercial shipping in the Arctic is subject to vast uncertainties in global politics and global development trajectory alongside the sea ice conditions and technological progress. While the current volumes of commercial shipping in the Euro-Asian Arctic are insignificant, its future will largely depend on the development of these factors and how they will interface with each other. Plausible futures of commercial shipping in the region range from extensive international transit shipping through the Northern Sea Route to restricted shipping by vessels with Arctic flags only or even no shipping, to shipping over the transpolar route. The scenarios presented here can be used to inform national policymaking as well as to support strategic decision-making within corporate entities operating in related industries.

Corporate Viability and the Duty to Consider the Interests of Creditors in the United Kingdom and the European Union

This article contrasts the recent UK Supreme Court case of BTI 2014 LLC v Sequana and the EU Preventive Restructuring Directive, which both examine the duty of directors to consider the interests of the company’s creditors once the company entersfinancial distress. This article firstly contrasts how the two frameworks trigger creditor consideration and what they require of directors. Then it explores how both frameworks utilise the concept of corporate viability either as a framing device for creditor paramountcy or as an independent guide for directorial judgment. The article details how deference towards directorial judgment is facilitated in either framework, particularly in relying on the commercial nature of corporate viability as distinguished from legal insolvency. It also explores how corporate viability positions the interests of different interest holders, namely in how it affects the balance between the interests of shareholders and creditors. The article furthermore explores the extent to which the consideration of broader stakeholders is facilitated by allowing directors to emphasise the importance of corporate viability. Finally, the article explores the broader implications of corporate viability and the creditor duty from the perspective of entity-based theories of corporate form and entity maximisation approaches towards the company’s interests.

Management of stress amongst state universities’ lecturers for improved performance: A quantitative approach

Purpose: This study aimed to assess the influence of stress on the performance of state university lecturers in the Southeast, Nigeria. Research Methodology: To achieve this, a correlational survey design method was employed. The study encompassed all six state universities in southeastern Nigeria, focusing exclusively on academic staff. This research involved all state university lecturers on full-time appointments, ranging from professorial cadres to graduate assistants. Data were obtained from personnel offices of the six state universities under review. The social sciences statistical package was used to analyze the data and draw conclusions. Results: The study revealed a significant positive impact of work-life balance on career development, as well as a marked positive impact of mental health management on the academic productivity of state university lecturers in southeast Nigeria. Limitations: The study focused solely on the impact of stress among lecturers of state universities in southeast Nigeria and was limited to the six state universities approved by the National Universities Commission as of the 2023/2024 academic session. Contribution: This study contributes to existing knowledge by introducing new indicators, such as work-life balance and mental health management, to the theme of stress management. It also adds to the empirical and theoretical evidence that could aid future scholars in exploring stress management further. Funding: This research was funded by the authors, and no external funding was received from any institution or corporate entity during this study.

Exploring the Psychological Health and Work Efficiency of Enterprise Employees under the EAP Perspective

Against the backdrop of rapid global economic advancement, intensifying corporate competition has made employee mental health a pivotal factor affecting both organizational performance and employee well-being. Employee Assistance Programs (EAPs), as structured mental health support services, have garnered increasing attention from corporate entities and academia alike. EAPs not only aim to address employees' psychological issues but also strive to enhance their work efficiency and overall satisfaction. By offering psychological counseling, stress management, and other comprehensive services, EAPs effectively alleviate workplace stress, promote mental well-being, and consequently elevate corporate productivity and competitiveness. Research underscores a significant positive correlation between mental health and work efficiency. Maintaining a healthy psychological state facilitates sustained high performance among employees, mitigating absenteeism and turnover stemming from psychological issues. As businesses increasingly prioritize employee mental health, the global adoption of EAPs is becoming more widespread. However, enterprises face various challenges in implementation, such as safeguarding employee privacy, low participation rates, and resource constraints. Thus, exploring the impact of EAPs on employee mental health and work efficiency, analyzing challenges encountered during implementation, and devising corresponding strategies are crucial for optimizing management practices and enhancing operational efficiency in enterprises.