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The After-Sales (AS) service is becoming a strategic business driver to maintain longterm customer retention, customer satisfaction and capital revenue in such a manner that it guarantees the continuous improvement of products and services offered to customers; AS market is up to five times larger than the new product market (Bundschuh & Dezvane, 2003), whilst it is widely agreed that the turnover of the original purchase can be tripled during the product lifespan by investing in AS services. Consequently, performance of the after-sales department should be well measured and monitored to achieve a balance between the business and the operational goals on the one hand, and their assessed values on the other (Cavalieri et al., 2007).

When implementing sustainable development principles, business should play the core role, and the corporate social responsibility is one of the examples of the active role of enterprises in implementing sustainable development goals. The corporate social responsibility (CSR) describes the companies that are aware of their mission and take responsibility for their impact on society in general. The CSR is vital for sustainability, competitiveness, advance of companies and development of the world economy. The CSR provides benefits for risk controlling, allows cost savings and stipulates affordability of the capital, facilitates stakeholders’ relationships and improvement of human resource management. In practice, human rights and corporate social responsibility have become an important aspect of business strategies for many companies.

The issue of base erosion and profit shifting (BEPS) caused by multinational companies is a potential important impediment to tax collections. Because tax planning schemes utilized gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdiction where there is insufficient of no economic activity (Hines, 2014; OECD, 2017). The Organization for Economic Co-operation and Development (OECD) has estimated the general annual revenue loss of USD 100 to 240 billion due to the BEPS OECD (2017). Dharmapala and Riedel (2013) focused on tax motivated income shifting between parent companies and their affiliates. The parent companies have almost 60% affiliates established in low-tax jurisdictions. It resulted in profit shifting from the high-tax parent companies’ jurisdictions to the low-tax affiliates’ jurisdictions where the profit is taxed with the lower tax rate.

The world’s population continues to increase rapidly, and, within the next 30 years, more than half of all people will choose to live in large urban centers (Faria et al., 2018). This has led to a number of problems, such as congested people and transportation traffic and increased pollution that produces climate change. The concept of “smart” cities has emerged as a way to deal with these issues, in which these cities are defined as an ecosystem that seeks to improve citizens’ quality of life through a combination of technology, sustainability, and physical infrastructures (Estrada et al., 2018). Smart cities have to use new technologies ranging from the Internet of Things (IoT), which facilitates connections between everything, to home automation (i.e., the ease with which citizens can manage daily routines through their homes).

The market research institutes that measure the impact of advertising campaigns aggregate their results according to different criteria in order to provide clients with a normative Framework or framework of reference. In addition to the volume of advertising investment, one of the most common criteria is the industry or product category, due to its influence on effectiveness measures. The academic literature has likewise underscored the need to take into account a product category when assessing advertising effectiveness (Vakratsas & Ambler, 1999). The concepts of industry and product category have drawn attention from researchers because of their usefulness in defining business strategies. For example, the interest in dividing markets into subgroups based on industries and product categories is grounded in the possibility of conducting a more comprehensive and accurate analysis of the competition and competitive advantages.