The social process of internet appropriation: Living in a digitally advanced country benefits less well-educated Europeans

We generalize and extend the sequential model proposed by the resources and appropriation theory to explain the digital divide in the European Union plus the United Kingdom (EU27+UK). We measure the theoretical constructs of the model with data provided by the EU and test the theoretical predictions using a partial least squares structural equation model. We find support for the hypothesized relationships but find that the effects vary depending on the digital development level of countries. While education overall is the primary determinant of the social production of digital inequalities, a country's digital development level is crucial for less well-educated Europeans. These findings have theoretical and practical implications: (1) they call into question the homogeneity of the effect of causal relationships and the assumption that individuals differ only in terms of motivation, access, and digital skills, and (2) they indicate that socially disadvantaged Europeans benefit from living in more digitally developed countries.     

Diagnosing a healthcare cybersecurity crisis: The impact of IoMT advancements and 5G

Internet of Medical Things (IoMT) technology remains in early stages of adoption, but advancements and breakthroughs are quickly moving this process forward. There is a critical need for cybersecurity to be a priority in the development of these new tools, alongside design and utility. Given the rapid pace and potential magnitude of the coming advancements in IoMT, if privacy and security risks are neglected, a significant crisis could emerge in the form of more frequent cybersecurity breaches. This article examines the market opportunities and risks associated with IoMT and outlines a plan for proactively mitigating concerns and providing a platform to foster growth, to modify attitudes and behaviors, and to continue to build consumer confidence in the overall health system without sacrificing security.     

论物保与人保并存纠纷中债权实现之顺位——以近五年来类案实证研究为基础

当前,物保与人保并存纠纷不断涌现，相关裁判时常冲突，引发社会关注。围绕当前物保与人保并存纠纷债权实现条款模式、关于物保与人保并存债权实现顺位之理解、债权人是否放弃物保之认定等相关问题，对近五年来最为主要的类案进行实证分析与比较研究可见，处理物保与人保并存纠纷，应当根据物保相对优先的精神，对保证人是否就放弃物保优先抗辩权重点作出判断，据此就物保与人保提供者的责任顺位作出正确裁决。     

Value co-creation and social media: Investigating antecedents and influencing factors in the U.S. retail banking industry

This study seeks to examine and unearth antecedents to co-creation behaviours within a U.S. retail banking context. A critical aspect for marketing managers and academics alike, co-creation has a strong influence on tangible factors such as profit and intangible factors such as referrals, satisfaction and feedback. Antecedents were identified as trust, customer engagement and participation attitude whilst social media usage was a consumer characteristic identified as influencing co-creation. Data was collected from 489 U.S. retail banking customers via an online survey. The data was analysed via structural equation modelling. The findings indicate that customer engagement influences trust, co-creation and participation attitude. Participation attitude was found to influence trust and co-creation but trust had no direct effect on co-creation. The study further found that social media usage intensity influenced co-creation behaviours. The findings contribute in three ways. First, this is one of the first studies to scrutinise participation attitude in an attempt to explain co-creation behaviours for U.S. banks over social media. Second, identification of precursors to value co-creation has been ascertained in a U.S. retail banking social media context. Third, the study additionally contributes to the findings that social media usage has a moderating effect in value co-creation and offers a potential segmentation strategy.     

欧盟视阈下在线平台中个人数据的增值税处理

近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价.     

Digital marketing communication in global marketplaces: A review of extant research,future directions,and potential approaches

Digital marketing communication, that is, communication through digital or electronic media among businesses and consumers, is growing rapidly, especially during the COVID-19 era. We propose a framework for analyzing digital marketing communication along four major dyads, business-to-consumer (B2C), business-to-business (B2B), consumer-to-consumer (C2C), and consumer-to-business (C2B). We review and summarize, for researchers and practitioners, the literature during 2000–2021 in these dyads along four major components: goals; channels, media, and platforms; content; and responses. We find that extant research in digital marketing communication pertains mostly to a specific, national level rather than a global level, despite the porousness of national boundaries for digital marketing. We derive important insights, identify key research gaps and questions in each of the dyads along these dimensions. We suggest approaches to address these research questions under three major components: substantive issues, data, and methods. These approaches can offer the insights that managers need to better formulate digital marketing strategies in local and global contexts.     

期望落差与互联网新创企业狙击型国际化——基于资源条件与市场环境二元情境视角

互联网新创企业国际化战略目标及实施路径独具特色，逐渐成为研究热点。以北京小桔科技有限公司为案例对象，基于业绩反馈理论和前景理论，构建“期望落差-二元情境-狙击型国际化”的研究框架，系统揭示互联网新创企业狙击型国际化行为及实现机制。研究发现：期望落差促使互联网新创企业实施狙击型国际化战略，资源条件与市场环境二元情境在其中具有调节作用，即在资源劣势-市场壁垒高情境下采取“组合拳”模式的狙击型国际化，在资源劣势-市场壁垒低情境下采取界内合作模式的狙击型国际化，在资源优势-市场壁垒高情境下采取跨界协作模式的狙击型国际化，在资源优势-市场壁垒低情境下采取市场控制模式的狙击型国际化。     

互联网对企业协同创新中知识增值的影响——软创新资源的作用

互联网环境下协同创新中的知识增值运行机制发生重大改变。从知识流视角出发，整合资源基础观与知识基础观，在完善软创新资源概念的基础上，通过对4个案例的深入探索，分析软创新资源各维度对协同创新知识增值的影响。结果表明，互联网的群智性、泛在性等特点可以孕育出软创新资源，进而影响协同创新中的知识增值。其中，软创新资源包括开放型信息资源、协同型关系资源、创新型文化资源以及技术型能力资源4个维度，并分别作用于知识获取、知识转移、知识创造和应用，从而实现知识增值。最后，针对如何最大程度地发挥互联网在促进知识增值方面的作用，提出相关建议。     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

The rise of smart consumers: role of smart servicescape and smart consumer experience co-creation

ABSTRACT

Rapid technological advancements have led to the emergence of smart services and smart consumers. This study focuses on smart consumers who voluntarily engage in value creation activities, in order to conceptualise smart experience co-creation (SEC) and the smart servicescape. Drawing on the Stimulus-Organism-Response (SOR) framework, a model is proposed and tested around the impacts of smart servicescape dimensions (aesthetics, superior functionality, social presence, perceived interactivity and perceived personalisation) on smart consumer experience co-creation. SEC is conceptualised as a second-order construct consisting of cognitive, hedonic, social/personal, and pragmatic/economic first-order dimensions. Results show that the technological environmental cues of the smart servicescape (S) collectively influence smart experience co-creation (O), and this co-created experience eventually influences consumers’ service brand equity and word-of-mouth (WOM) intentions (R). A major novelty of this study lies in uncovering the relationship between experience co-creation and service brand equity. Findings have theoretical and managerial implications for smart services.