The blockchain technology and cryptocurrency are now in the centre of the financial market. The raise of the cryptocurrencies represented by Bitcoin have attracted a large group of scholars to analyze the underlying dynamics of their price fluctuations. Intensive debate emerged on the intrinsic features of Bitcoin. In theoretical analysis, we developed the principle of monetary convention to define the concept of monetary consensus, capturing the nature of monetary system, and categorize it into three types: traditional, algorithm and hybrid. Based on the Wavelet Coherence Analysis, we try to analyze Bitcoin price dynamics in both time and frequency domains, comparing Bitcoin with financial assets, economic and financial indexes, and other cryptocurrencies.

The purpose of this paper is to discuss the accounting reform of higher education in China with a socio-managerial analysis in the digital intelligence era. It will enable students to actively adapt to the development need of the market economy. This article uses an exploratory research method and analyzes the challenges faced by Higher Education in the era of digital intelligence from the three dimensions of corporate profit model, webcast rewards, and changes in the environment. With the development of digital intelligence, new industrial formats and business models are constantly emerging. Digital transformation has brought severe challenges to accounting theory and practice. Now green finance is emerging with the concept of sustainable development. Based on this analysis, the article proposes a training framework for accounting and management talents in the era of digital intelligence.

The formidable challenge of maintenance of heavy duty equipment for the day-to-day manufacturing activities informed this research investigation. The study examined the impact of overall equipment effectiveness on return on investment in the Nigerian cement manufacturing industry. It focused on the key indicators of overall equipment effectiveness and their impact on return on investment. Ex-post facto research design was adopted in conducting the empirical investigation. The firms in the industry quoted in the Nigeria Stock Exchange (NSE) were studied. Longitudinal data of 15 years observation (2005-2019) were obtained and analyzed with ordinary least squares regression (system-OLS). The key indicators of overall equipment effectiveness subjected to empirical test proved positively significant to return on investment at the Coefficient values a₁, a₂ & a₃ > 0; Prob.-values a₁, a₂, & a₃ < 0.05 and t-Statistic values a₁, a₂, & a₃ absolutely ≥ 2. These analysis results suggested that machine availability rate (MAR), machine production rate (MPR), product quality rate (PQR) variables of overall equipment effectiveness have significant linear effect on ROI. Based on these results, the study therefore recommends among others for top management’s support and commitment to proactive and continuous improvement production facilities maintenance for improved overall equipment effectiveness and sustainable corporate performance of firms in the industry.

This research seeks to address small and medium-sized enterprises (SMEs)’ performance problems by linking dynamic managerial capabilities to firm performance. In today’s dynamic market environment, it is vitally important for managers/owners of SMEs to possess dynamic capabilities. This study limited its focus to three managerial capabilities namely networking, sensing, and innovation with the moderating role of market dynamism. The data collection process and analysis provided findings that revealed that Chinese SME managers/owners effectively employ managerial capabilities in managing their firms. The hypotheses tests resulted in significant positive relationship between the main variables and performance. The moderating variable, however, had a significant effect only on moderating the relationship between sensing capabilities and performance. The findings from this study suggest that SMEs need to improve their knowledge and application of managerial capabilities in transforming their business performance thereby contributing to the national economy. This study contributes to the dynamic capabilities’ literature by adding to the existing research on the subject. It also provides an understanding of how dynamic capabilities are deployed to build up a solid and sustainable firm performance that resists the waves of market upheavals and it is expected to greatly benefit theory, policy and practice.

The objective of this study is to contribute with empirical evidence to the understanding of the determinants of export upgrading measured through two alternative indicators (export complexity level and degree of export diversification) using a cross-country panel dataset over the 1999–2013 period. For this purpose, a panel cointegration framework and two homogenous subpanels have been considered based on the income level of the sample countries (upper-middle and high income groups, low and lower-middle income groups). Based on the Dynamic OLS (DOLS) and Fully Modified OLS (FMOLS) technique, the results indicate that export upgrading of countries is enhanced by GDP per capita , knowledge creation ( this variable is differentiated into internal knowledge( i.e humain capital and research & development) and external knowledge (i.e Foreign Direct Investment and imports) and Institutional quality. The effects of these determinants vary between low, lower-middle income, upper-middle and high income country.

Ethical issues are critical to researchers, and this has been a hot topic in decades. Many classic ethical issues, such as plagiarism and fabrication, are repetitively discussed, but some contemporary ethical issues are still problematic and overlooked for researchers, especially those young scholars. The purpose of this paper is to analyse and discuss ethical issues around contemporary business and management academic studies. This paper found that first, scholars are internally and externally pushed to produce rigorous theory development papers, neglecting the relevance of practice. Second, researchers devoted themselves in improving their academy degree or meeting requirements from their employers instead of dealing with practical problems and their interests in research. Third, some 'self-plagiarism' behaviours, such as segmented publication, are arguable in the academy study, which leads to a waste of publication, but it is hard to discern and needs to be tackled.