Integrated Reporting and Intellectual Capital:A Structured Literature Review and Future Research Agenda

This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and accounting area,from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR.Despite that existing literature offers valuable contributions about IC,and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR,this is a topic of growing interest that offers many avenues for further discussion.Analysing past and present literature,this study found that most of the papers use content analysis or a conceptual and critical approach.Moreover,three main paths emerged:about IC disclosure,about IC and IR as a field of research,about a practical concern of IR and IC.Moreover,it tries to frame a future research agenda;particularly,this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.

Logistics Factors Affecting Cross-border Ecommerce Implementation

The purpose of this paper is to provide a structured literature review of cross-border e-logistics research,uncover existing gaps and opportunities,try to find practical strategies to balance logistics costs and service levels,and improve logistics efficiency and customer satisfaction for future cross-border e-logistics research.Meanwhile this paper also uses the real data to test the tradeoff between transportation and warehousing cost.In addition,regression empirical analysis is used to make up for the lack of empirical drawbacks of many articles in the field and the result can be instructive and referential for cross-border e-commerce enterprises to make decisions on weighing logistics cost and service level to improve logistics efficiency.

A brief review on 7 papers from the special issue of “The environmental significance of soft-sediment deformation” of the Sedimentary Geology 344(2016)

From the viewpoint of origins of soft-sediment deformation structures（SSDS）, 7 papers（Ito et al.,2016; Jiang et al., 2016; Lunina and Gladkov, 2016; Moretti et al., 2016; Rana et al., 2016; Rodríguez-Pascua et al., 2016; Wheatley et al., 2016） selected from the special issue of ＂The environmental significance of softsediment deformation＂ of the Sedimentary Geology 344（2016） were reviewed.（1） The first paper（according to the published order） by Moretti et al. is a general review and introduction of this special issue. This special issue has made an important contribution to the study of sedimentary environments.（2） The fourth paper by Rodríguez-Pascua et al. is an excellent case study. All evidence of earthquake in this paper is reliable. The old Roman City（adjacent to Madrid, the capital of Spain） was definitely destroyed by an earthquake. This paper solved the problem that the archaeologists have not solved yet.（3） The 19 thpaper by Rana et al. is another excellent case study. It demonstrated that SSDS in the youngest modern sediments in the seismically active area, i.e., the Alaknanda Valley, Garhwal Himalaya, India, are of non-seismic origin, but with typically sedimentary origin. All evidence of sedimentary origin of SSDS in the study area is reliable.（4） The second paper by Lunina and Gladkov stated that SSDS（mainly clastic dikes） in epicentral areas of the recent earthquakes in southern Siberia were originated by earthquakes and that the clastic dikes are the most reliable indicators in the epicentral areas of earthquakes. This conclusion is right. However, it is not accurate to consider all clastic injections as ＂in-situ earthquake structures＂ in anywhere, because the clastic injections are with multiple origins.（5） The third paper by Wheatley et al. comprehensively stated the clastic pipes of the Jurassic in the Colorado Plateau, USA. However, the principal origin of the clastic pipes（columns） was possibly not originated by ＂palaeoseismic controls＂, but by ＂tectonic controls＂ or ＂tectonic uplifts＂.（6） The 10^（th） paper by Jiang et al.proposed that 6 types of SSDS of the Lixian Section in eastern Tibetan Plateau, i.e., in a tectonically and seismically active area, were originated by earthquakes. However, the evidence of seismic origin is not sufficient. Therefore, the origins of SSDS in the Lixian Section are worthy to be further discussed.（7） The＂injectites＂ and ＂extrudites＂ in a Late Pliocene basin on the Boso Peninsula, Japan, from the 24^（th） paper by Ito et al., are non-SSDS and their origin is unreliable.The above viewpoints may be inappropriate. Criticisms and corrections are welcome.This paper is not only the author＇s brief review on 7 papers selected from the special issue of the Sedimentary Geology 344（2016）, but also an invitation to geologists worldwide to write papers for a new special issue of ＂The origins of SSDS＂ of the Journal of Palaeogeography which is planned to be published in 2018.