Search GBU Digital Library papers, journals, DOI records, authors and keywords.
Showing 1201 – 1220 of 2,145 articles
Authors: Vu T.T.H.; Xuan L.N.; Nguyen T.T.; Nguyen T.M.P.
Journal: Global Business and Finance Review
Year: 2026
DOI: 10.17549/gbfr.2026.31.2.207
Open Access: All Open Access; Gold Open Access
Abstract: Purpose: This research enhances the topic of decision sciences by offering a bibliometric, data-informed method to examine the intellectual landscape of financial technology studies over the past ten years. Design/methodology/approach: This study conducted an in-depth examination of various publication attributes using data from the Scopus database...
Authors: Luciano Violin F.; da Silva R.H.T.
Journal: Journal Globalization, Competitiveness and Governability
Year: 2026
DOI: 10.58416/GCG.2026.V20.N1.05
Open Access: All Open Access; Gold Open Access
Abstract: This study investigated female consumer behavior related to ride-hailing services in Brazil. Data analysis was conducted through exploratory and confirmatory factor analysis supported by a path diagram. The findings indicated a utilitarian use of these services driven primarily by technological facilitators, which outweighed social or environmental...
Authors: Souza A.P.d.S.; Lopes de Souza S.; Santos M.E.R.A.d.; Silva A.B.J.d.; Silva K.G.d.; Silva R.F.d.; Silva J.M.L.d.; Silva M.L.d.; Silva A.H.A.d.; Ferreira W.W.D.; Arruda P.R.L.d.; Carneiro A.C.B.d.F.; Barros W.M.A.
Journal: Frontiers in Sports and Active Living
Year: 2026
DOI: 10.3389/fspor.2026.1775637
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: Introduction – Short sleep duration in children may lead to an energy imbalance by disrupting hormonal regulation, reducing physical activity levels, increasing sedentary behaviors, and elevating caloric intake. Physical activity has been proposed as an effective non-pharmacological strategy to improve sleep outcomes. Virtual reality can increase...
Authors: Demidova S.Y.; Vasyunina M.L.
Journal: Finance: Theory and Practice
Year: 2026
DOI: 10.26794/2587-5671-2026-30-2-78-89
Open Access: All Open Access; Gold Open Access
Abstract: In the context of global competition for technological leadership, it is important to identify the factors of technological transformation is important for solving the problems of economic restructuring. This includes determining the optimal balance between public spending and private investment in research and development, as well as choosing effe...
Authors: Dinoshi I.; Fita E.; Dodoveci D.
Journal: Quality - Access to Success
Year: 2026
DOI: 10.47750/QAS/27.212.09
Open Access: All Open Access; Gold Open Access
Abstract: Financial risk management has become a central pillar of corporate sustainability and performance, particularly in emerging markets characterized by macroeconomic volatility and regulatory transition. This study evaluates the structure and effectiveness of financial risk management practices and their relationship with corporate performance resilie...
Authors: Moodie J.; Berisha E.; Jeftić M.; Allkja L.
Journal: The Palgrave Handbook of Just Green Transitions in the Western Balkans and Beyond
Year: 2026
DOI: 10.1007/978-3-031-95075-9_2
Open Access: All Open Access; Gold Open Access
Abstract: This chapter discusses the multidimensional framework of Just Green Transitions that is integral to achieving climate neutrality, while ensuring fairness and inclusivity. This framework encompasses social, economic, spatial, environmental, technical, and governance dimensions, emphasising the need for a holistic approach to transitioning to sustain...
Authors: Erasmus P.N.
Journal: Journal of Transport and Supply Chain Management
Year: 2026
DOI: 10.4102/jtscm.v20i0.1275
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: Background: Sustainable procurement is a crucial pillar of corporate governance and competitiveness, particularly in resource-constrained environments such as Namibia. Regardless of the rising interest in sustainability principles, the bulk of parastatals face difficulties in embedding environmental, social and economic considerations into internal...
Authors: Kasimov O.; Omonova S.; Kasimov M.
Journal: Journal of Tax Reform
Year: 2026
DOI: 10.15826/jtr.2026.12.1.239
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: Governments around the world see digital tools as key to upgrading public administra-tion. They pour money into e-governance setups, hoping to tighten up fiscal operations. Yet hard data on how digital shifts actually affect government revenue, tax take in particular stay scarce for countries in transition. Uzbekistan, following its comprehensive 2...
Authors: Abdul-Wahab A.-H.; Jamoni P.; Issahaku H.
Journal: Energy Management and Green Investment in Africa: Navigating Sustainable Solutions
Year: 2026
DOI: 10.1007/978-3-032-03646-9_3
Open Access: All Open Access; Gold Open Access
Abstract: Energy subsidies have long been a cornerstone of economic and social policy in Africa, aimed at ensuring energy affordability and shielding populations from price volatility. However, these subsidies impose significant fiscal burdens, distort markets, and hinder the transition to sustainable energy systems. This study examines the complex dynamics ...
Authors: Ryabukhin S.N.; Belenchuk S.I.; Borisova V.V.; Vodyanova V.V.; Minchenkov M.A.
Journal: Finance: Theory and Practice
Year: 2026
DOI: 10.26794/2587-5671-2026-30-3-168-180
Open Access: All Open Access; Gold Open Access
Abstract: The relevance of the study is determined by the fact that in the context of the transformation of the international monetary system and the pressure of sanctions, Russia faces the need to take a proactive position in terms of ensuring the sovereign nature of its national financial and monetary systems. In this context, a team of researchers from th...
Authors: Akande O.K.; Akeremale I.D.; Afolami S.K.; Oshineye A.A.; Haruna G.A.; John A.B.; Anikor E.M.
Journal: Proceedings on Engineering Sciences
Year: 2026
DOI: 10.24874/PES08.01B.017
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: Globally, the influence of the inflationary tendency poses significant challenges that affect the entire performance of all sectors of the economy, including project delivery in the construction industry. In Nigeria, the astronomical increase in inflation rate has had a significant impact on construction material costs, which have increased to more...
Authors: Efe G.N.
Journal: Journal of Tax Reform
Year: 2026
DOI: 10.15826/jtr.2026.12.1.244
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: This study investigates how the tax structure should be redesigned to promote inclusive growth in Türkiye. Inspired by the coexistence of growth with persistent high un-employment, inequality, and a tax system largely reliant on indirect taxes, the study asks whether different tax instruments have distinct impacts on inclusive growth and what kind...
Authors: Tan C.
Journal: Global Business and Finance Review
Year: 2026
DOI: 10.17549/gbfr.2026.31.5.182
Open Access: All Open Access; Gold Open Access
Abstract: Purpose: This study examines how board gender diversity affects corporate tax avoidance and investigates the moderating role of audit quality in an emerging-market context, with a particular focus on Vietnamese listed firms. Design/methodology/approach: Utilizing a balanced panel dataset of non-financial firms listed in Vietnam from 2016 to 2023, t...
Authors: Tran C.D.; Tran T.T.H.; Tran T.V.T.; Lam T.V.
Journal: International Journal of Business and Society
Year: 2026
DOI: 10.33736/ijbs.12833.2026
Open Access: All Open Access; Gold Open Access
Abstract: This study employs a mixed-methods approach, integrating qualitative thematic analysis and quantitative structural equation modelling, to examine how green innovation activities influence consumer attitudes, purchase intentions, and brand defense behaviours. Qualitative findings from consumers’ reports enrich the quantitative results by uncoverin...
Authors: Beltrán-Oicatá C.O.; Sandoval-Escobar M.; Bohorquez R.M.
Journal: Suma de Negocios
Year: 2026
DOI: 10.14349/sumneg/2026.V17.N36.A4
Open Access: All Open Access; Gold Open Access
Abstract: Introduction/Objective: this study examines how risk communication (balanced vs. unbalanced information), product type (basic, mid-range, high-end), and consumer income level (low, middle, high) influence credit card use and installment payment decisions. Methodology: a discrete choice experiment was designed with 90 participants (62 wo-men, 28 men...
Authors: Comi A.; Idone I.; Marcucci E.; Gatta V.; Erriu R.; Balla B.S.; Napoli G.; Micari S.; Di Gangi M.; Donato A.; Belcore O.M.; Polimeni A.
Journal: LOGI - Scientific Journal on Transport and Logistics
Year: 2026
DOI: 10.2478/logi-2026-0006
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: Using electric vehicles in urban freight distribution generates opportunities (e.g., zero emissions in urban areas) and challenges (e.g., range of electric vehicles). Their adoption implies that operators need to change the approach to freight distribution. As an example, the reduced range of an electric vehicle substantially reduces the kilometers...
Authors: Padrigo A.J.P.
Journal: TEM Journal
Year: 2026
DOI: 10.18421/TEM151-48
Open Access: All Open Access; Gold Open Access
Abstract: When prices rise, it is often mothers who feel the strain first. In the Philippines, the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law increased the cost of basic goods, placing additional pressure on those who manage household finances. This study explores the resilience of mothers in Quirino Province through qualitat...
Authors: Çela G.; Papathimiu S.; Kosovrasti A.; Halili A.; Laçi S.
Journal: Proceedings on Engineering Sciences
Year: 2026
DOI: 10.24874/PES08.01B.021
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: The political change in Albania in 1990 impacted social and economic activities. As a consequence, it affected the dynamics of Land Use, especially in rural settlements, whose main economic activity is Agriculture. Myzeqeja Pain, located in the south of the Western Lowland region, was also affected by these changes, which are also reflected in its ...
Authors: Thune T.; Mäkitie T.
Journal: Sustainability Transitions and Industrial Transformation: Multi-Sector Dynamics and Policy Perspectives
Year: 2026
DOI: 10.1007/978-981-95-4893-4_9
Open Access: All Open Access; Gold Open Access
Abstract: Attention to industry structures and value chain relations is a useful complement to the literature on incumbent firm behaviour in sustainability transitions. In this chapter, we are interested in understanding mimetic behaviour between lead and follower firms and explore whether positions and relationships in value chains may influence how and whe...
Authors: Al-Radhi M.S.; Németh G.; Tchechmedjiev A.; Xu B.
Journal: Artificial Intelligence, Data and Robotics: Foundations, Transformations and Future Directions
Year: 2026
DOI: 10.1007/978-3-032-10561-5_16
Open Access: All Open Access; Gold Open Access; Green Open Access
Abstract: This chapter presents a novel approach to brain-to-speech (BTS) synthesis from intracranial electroencephalography (iEEG) data, emphasizing prosody-aware feature engineering and advanced transformer-based models for high-fidelity speech reconstruction. Driven by the increasing interest in decoding speech directly from brain activity, this work inte...