A Neutrosophic Fuzzy Optimisation Model for Optimal Sustainable Closed-Loop Supply Chain Network during COVID-19

Digitalization transforms business processes and benefits enterprises to operate across borders. As a result of digitalization, the business operates internationally through micro firms. These micro firms are smaller entrepreneurial firms identified as micro-multinational (mMNEs) presence in different countries used as a vehicle to artificially reduce taxable income or shift their profits to low or no-tax jurisdiction. Methodology: Although the growing number of research to understand the compliance behavior of taxpayers, there is a lack of research to understand the tax compliance behavior of micro multinationals. Under the phenomenological approach, we uncover the factors that influence on tax compliance behavior of the entrepreneurs in the digital economy. Findings: Broadly, the tax compliance behavior of micro multinational enterprises is influenced by the taxing capability of the authority and taxpayer confidence and Technology adoption in tax compliance increase taxpayer interaction. Originality/Value: In this study we attempted to understand the tax compliance behavior of Micro-Multinational Enterprises.

Section: Psychological Factorsmentioning

confidence: 65%

Tax Compliance Behavior of Micro-Multinational Enterprises (mMNEs)

Gangodawilage

Madurapperuma

Aluthge

2022

“…In the organizational supply chain literature, the concepts of sustainable supply chain and green supply chain management are usually used interchangeably, but the two concepts are slightly different. Sustainable supply chain management includes economic, social and environmental sustainability dimensions [12]. So this concept is broader than green supply chain management.…”

Section: Sustainable Supply Chainmentioning

confidence: 99%

AIoT-based Sustainable Smart Supply Chain Framework

Aliahmadi

Nozari

Ghahremani-Nahr

2022

Purpose: Supply chains in today's global environment operate in a market that is increasingly complex and dynamic in nature. In such an environment, a stable supply chain to respond to drastic changes in customer needs becomes inevitable. Based on these studies, it is obvious that organizations operating in the field of supply chain should accelerate their focus on sustainability and use technologies such as "Internet of Things" (IoT) and artificial intelligence to achieve the organization's goal of creating sustainable processes. Methodology: The presence of the Internet of Things, along with artificial intelligence technology, has created Artificial intelligence of things (AIoT) technology, which gives the big data from the Internet of Things great power. In this research, an attempt has been made to study and analyze the key dimensions, components and indicators of the AIoT-based sustainable supply chain. Also, a conceptual framework for Padidar intelligent supply chain based on these evolving technologies is presented, which can help to understand the elements of this intelligent supply chain in order to optimize. Findings: A study of the literature shows that investing in this technology to achieve sustainable benefits is inevitable. In addition, the use of this technology due to networking and the presence of the Internet requires appropriate security solutions for information technology, a workforce with the required set of skills, sharing information in an integrated environment with business partners. Originality/Value: The generalities of AIoT-based sustainable supply chain components in general, and things can be added to different industries and behaviors. Understanding the dimensions of this framework can always help to implement it effectively.

“…Never in the history of pandemics have information and news become as quickly accessible by humans. However, social media platforms made quicker access and news communication of pandemic news to the public [5,16]. Then, the role of social media platforms in pandemics cannot be underrated in the present generation.…”

Section: Social Mediamentioning

confidence: 99%

The role of social media platforms in facilitating COVID-19 pandemic protocols

Chukwuere

2022

The COVID-19 pandemic led to pain and panic across the globe and social media became the base for information sharing and communication. The purpose of this study was to investigate the role of social media platforms in facilitating COVID-19 pandemic protocol in society. Methodology:The study looks at the role of social media facilitating COVID-19 pandemic healthcare protocols. The study deployed desktop research methodology to address the research objective. Findings: Through the study, the research established that social media assist people to understand different protocols to protect themselves, keep social or physical distance, stay at home and many more. Originality/Value: The role of social media in society is no longer new, research on the impact in observing COVID-19 pandemic protocols is missing in the literature. Social media provides a decentralized platform for bidirectional communication, information sharing, and the flow of content from different sources. The platforms allow users (individuals) and organizations to generate content and distribute it among the audience in real-time during a crisis. The COVID-19 pandemic is a global health crisis that exposed the world's weak health systems and brought about national lockdowns in different parts of the world. The lockdown measures saw an increased dependence and application of social media platforms to distribute information, communication and content among users. This article looks at the role of social media platforms in facilitating COVID-19 pandemic protocols across the globe