Suchergebnisse

The Business Model has become one of the most widely used term in the last decades. Notably, online businesses continue to increase as consumers leverage new shopping and service channels. However new research highlights that consumers are increasingly leveraging online information for better comparison of product and service before finalizing the purchase. Therefore, the main objective of the research paper is to deepen the understanding of online business models and its impact on customer behavior. In today's business world, the dynamics of technological development stimulates consumers' flexibility and convenience. As, marketing and management strive to explain customers behavior with various theories and tools, I examine the first impression of online shoppers when they visit the website. Observing e-commerce websites home page in accordance with the 7C marketing framework guided and supported to find the customers' motivation for online shopping and come back to the site.

The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final reports. As globalisation accelerates and data becomes more readily available to both developed and developing economies the transparency of structures will become more evident and the previously utilised loopholes will close. Additionally, the current economic downturn in South Africa (SA), and globally, is likely to result in more aggressive revenue authorities. Taxpayers will have to ensure that they receive appropriate advice and that tax is considered at the outset of structure development opposed to being an afterthought following the commercial agendas. Further, there is currently room for the application of sections 7C, 7(5) and 7(8) simultaneously in specific circumstances which may result in the application of both donations and income tax. The question remains as to whether the application of these section is fair and/or correct. I think it is probably difficult to argue that it is not at this stage. Finally, it is submitted that the question raised by this dissertation – does section 7C of the ITA achieve its stated objective (the prevention of tax evasion through interest free loans) has been answered in the affirmative.

Personal branding is about people positioning themselves in the market they are in. Today, especially after the rapid developments in the digital world, personal branding has started to manage its relations with its target audiences through social media channels. With the differentiation of the personal brand, especially with the development of social media, 7P which is known as the marketing mix and has started to turn into 7C (Character, Credibility, Channels, Content, Contacts, Consistency) over time.
The purpose of this research is to investigate the perceptions of follower groups of Youtubers, one of the most visible faces of personal branding, based on 7C. The interviews have been conducted by applying a qualitative research methodology. The research questions were formed to cover 7Cs. At the end of the interviews, the data collected from the participants were analyzed by using content analysis. Since the studies based on 7C are not many in the marketing literature, it is thought that the study will create a unique contribution value in this sense. It also differs in that it deals with the subject of YouTubers, who are on the agenda of the last period and each of them has turned into a personal brand with its own channel. As a result of the study, it was revealed that the content and the credibility are gained the most by the participants from the 7Cs. This study focuses on social media phenomena within the scope of 7C. This can be generalized in other studies.

The trend towards socialization, personalization and servitization in smart manufacturing has attracted the attention of researchers, practitioners and governments. Social manufacturing is a novel manufacturing paradigm responding to this trend. However, the current cyber–physical system (CPS) merges only cyber and physical space; social space is missing. A cyber–physical–social system (CPSS)-based smart manufacturing is in demand, which incorporates cyber space, physical space and social space. With the development of the Internet of Things and social networks, a large volume of data is generated. A data-driven view is necessary to link tri-space. However, there is a lack of systematical investigation on the integration of CPSS and the data-driven view in the context of social manufacturing. This article proposes a seven-layered framework for a data-driven CPSS (D-CPSS) along the data–information–knowledge–wisdom (DIKW) pyramid under a social manufacturing environment. The evolution, components, general model and framework of D-CPSS are illustrated. An illustrative example is provided to explain the proposed framework. Detailed discussion and future perspectives on implementation are also presented.

AbstractBRAC, the largest non‐government organization (NGO) of the world, empowers the rural community underserved by the capitalistic market environment. It is an important phenomenon, especially in the case of serving the very poor in developing countries.

The Japanese government approved COVID-19 vaccine booster doses in November 2021. However, intentions and readiness for booster vaccines among the general population were unknown. This survey measured the intentions for COVID-19 booster vaccination. Among 6172 participants (53.2% female), 4832 (78.3%) accepted booster doses; 415 (6.7%) hesitated. Vaccination intention was associated with higher age, marital status, having children, underlying diseases, and social norms. To evaluate the readiness for vaccination, the seven component (7C) vaccination readiness scale was employed, comprising "Confidence", "Complacency", "Constraints", "Calculation", "Collective responsibility", "Compliance", and "Conspiracy". Participants with acceptance showed significantly higher 7C scores (p < 0.001) than those who hesitated or were unsure. Multivariable logistic regression analysis revealed that the "social norms" predictor was the strongest predictor of acceptance (adjusted odds ratio (AOR) 4.02, 95% confidence interval (CI): 3.64–4.45). "Constraints" (AOR: 2.27, 95% CI: 2.11–2.45) and "complacency" (AOR: 2.18, 95% CI: 2.03–2.34) were also strongly associated with acceptance, but "compliance" (AOR: 1.24, 95% CI: 1.18–1.31) and "conspiracy" (AOR: 1.42, 95% CI: 1.33–1.52) were weakly associated. The "7C vaccination readiness scale" is useful for measuring vaccine acceptance in the Japanese population. However, "social norms" might be more suitable than "compliance" and "conspiracy" for measuring vaccine acceptance in Japan.