In-app purchases (IAPs) have become the primary revenue stream in the mobile gaming industry, with complex valuation waterfalls determining how revenue flows through platform fees, publisher shares, developer royalties, and marketing costs. Accurate modelling of these waterfalls is essential for financial planning, investor reporting, and M&A negotiations. This research article introduces a structured framework for analysing IAP valuation waterfalls, focusing on gross-to-net revenue flows, platform commissions, bundling, and discounts. Traditional valuation models often fail to capture key dynamics like lifetime value (LTV), churn, and monetization cycles. To address this, we propose an enhanced approach that integrates user behavior analytics, cohort analysis, and probabilistic forecasting. The paper examines stakeholder incentives developers, publishers, platforms, and investors and uses real-world examples to show how different pricing models (e.g., loot boxes, subscriptions) impact waterfall efficiency. Comparative insights from markets like the U.S., China, and South Korea underscore the global relevance of this method. A practical guide and spreadsheet template support implementation, making the framework useful for CFOs and strategic planners.

Purpose: This paper aims to provide an in-depth investigation into the drivers, challenges, and strategic outcomes associated with the adoption and implementation of the Systems Applications and Products (SAP) Financial Accounting and Controlling (FICO) module. Through a single-case study of a large corporation, it seeks to uncover the complex interplay between strategic intent and operational reality in a large-scale ERP project.

Design/methodology/approach: A qualitative, single-case study methodology was employed. Data were collected through semi-structured interviews with 15 key stakeholders across different hierarchical levels (including project management, IT, and finance departments) and an extensive review of internal project documentation. A thematic analysis approach was used to systematically code the data and identify salient themes.

Findings: The findings reveal that the primary drivers for adoption were the strategic needs for process standardization and integrated, real-time financial data to support global operations. Critical implementation challenges were not primarily technical but rooted in organizational culture, including user resistance to process change and difficulties in knowledge transfer from external consultants. Post-implementation, the corporation achieved significant gains in reporting efficiency and data transparency, but also faced persistent challenges related to user adaptation and the underutilization of advanced controlling functionalities.

Originality/value: Unlike broad, survey-based research on ERP success, this study offers a granular, longitudinal narrative of a specific, critical module's implementation. It provides rich, contextualized insights for academics and practitioners, highlighting the crucial role of change management and strategic alignment in realizing the full value of complex financial systems.

This article presents a comprehensive methodology for quantitatively assessing the effectiveness of sales channels in global marketing projects, based on currency-normalized data, media-mix modeling, and the integration of predictive customer lifetime value. The goal of the study is to create a unified analytical framework that precisely measures marginal return on investment across countries with different tax and currency environments, identifies the causal contribution of media channels, and dynamically optimizes the budget. The work gets its timeliness from the fact that, at present, there is significant volatility in personal identifiers and currency; hence, aggregated, privacy-preserving measurement becomes an imperative need for international brands. FX-adjusted media-mix modeling weekly granularity with Bayesian layers, algorithmic attribution through Markov chains with exponential decay, and incremental geo-holdout plus user experiments for causal verification, followed by real-time bid management on early PLTV forecasts— that is the novelty in approach when all four independent parts of synergy onto a single automated data platform. The fact is that translating both costs and revenue in one currency eliminates up to 85% region-to-region variance in ROI. Compared to the use of deterministic rules, media-mix regression with saturation functions and carryover effects improves the accuracy of marginal forecasts by about 20–30%. Algorithmic attribution fixes the built-in overvaluation of last touch by redistributing the budget to where in the funnel it is found, and which upper-funnel formats are undervalued. It also keeps coefficients fresh as the market shifts, with constant cycles of testing and learning. Composite channel rating—that means elasticity, incremental lift, and PLTV signals all joined—enables auto reallocation with a bump up in marginal ROI while holding the target margin at the country and format level. Researchers, data analysts, and practicing marketers who happen to be fiddling with international media budgets and trying to optimize that pesky sales funnel will find this article a goldmine.

The petroleum retail sector in South Africa, characterized by a significant franchise model, plays a crucial role in economic development and transformation. This study investigates the multifaceted business support provided by various actors within the petroleum franchise ecosystem to Historically Disadvantaged South African (HDSA) franchisees. Despite policy efforts to promote economic inclusion, HDSA franchisees often face unique challenges, including limited access to capital, operational expertise, and market networks. Employing a qualitative research approach, this study aims to identify and analyze the specific roles and contributions of franchisors, financial institutions, government bodies, and industry associations in fostering the success and sustainability of these businesses. Understanding the interplay and effectiveness of these support mechanisms is vital for enhancing entrepreneurial performance, reducing franchisee failure rates, and promoting equitable participation in the economy. The findings offer critical insights for policymakers, franchisors, and other stakeholders committed to strengthening the HDSA franchise segment within the South African petroleum industry.

The article reviews a comprehensive set of methodologies for cost minimization and profit maximization in industrial procurement within the oil and gas value chain amidst “dual margin compression.” Geopolitical volatility, logistical disruptions, and tightening ESG regulations express dual margin compression. The purpose here is to evidence and synthesize managerial and digital tools that are integrated to a level high enough to reposition the procurement function from mere transaction processing to adding strategic value for driving sustainable margins. It will do this by demonstrating how procurement’s increasing share in the CAPEX/OPEX structure makes it relevant due to its vulnerability toward external shocks on price levels and delivery times. A cross-segmental comparative analysis of practices between the Upstream/Midstream/Downstream segments forms part of this study, together with a systematic review on how external factors (geopolitics, logistics, climate regulation) influence supply cost and content analysis regarding digital transformation strategies (e-Procurement, machine learning, distributed ledgers). Core findings are that the combination of category management, the TCO approach, and e-Procurement platforms infused with ML algorithms for deep item segmentation and traceability on the blockchain sustain reductions in transactional and logistics costs plus working capital available; VMI/consignment models together with local additive manufacturing eliminate shortages as well as lead times on critical items; digital twin-based predictive maintenance eliminates downtime while keeping cash flows steady. The long-term reproducibility of the effect is achieved when KPI are simultaneously shifted toward the life cycle and data quality, pilot waves are launched with measurable metrics, a competence center is established, and the cybersecurity of the digital supply ecosystem is strengthened. The novelty of this study lies in the author’s integrated framework that combines category management, TCO-based decision-making, and advanced digital technologies (AI-driven procurement, blockchain traceability, and digital twins) into a unified organizational model. This framework represents an original contribution of major significance to the oil and gas industry, enabling corporations to sustain profitability under conditions of geopolitical turbulence and energy transition. This article will be of interest to Heads of Procurement and Supply Chains, COO and CFO, EPC Project Leaders, and Risk & Compliance Specialists in the Oil & Gas Industry.

In the context of the new era, the “era of national rise” is more than an aspiration - it is Vietnam’s strategic plan to accelerate economic growth, innovation, and global influence to become a developed, high-income country by 2045. To realize this strategic goal, digital transformation is considered a new growth driver and the “operating system” of the national development process. This article comprehensively analyzes the current legal framework in building the foundation for digital government, digital economy, and digital society. The research results show that Vietnam has made important progress with the promulgation of fundamental documents such as the Law on Electronic Transactions 2023, the Law on Data 2024 and the Law on Personal Data Protection 2025. However, the legal system still faces challenges in terms of synchronization, overlap, and delays in forming a legal corridor for new technologies such as artificial intelligence (AI) and digital assets. These limitations not only create uncertainty for businesses but also act as barriers to attracting high-quality investment, which can hinder development progress. On that basis, the article proposes policy recommendations to improve the legal system in a synchronous, flexible, and people- and business-centered manner, while encouraging innovative testing mechanisms (regulatory sandboxes) to ensure that digital transformation truly becomes a lever for Vietnam to successfully breakthrough in the new era.