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Since the present university leading cadre capability evaluations are mainly static, there is a lack of evaluation methods to address dynamic and multi‐scale‐based situations. Some important factors to address people's performances, such as the developing trends and potentialities are considered. The purpose of this paper is to attempt to propose a dynamic evaluation model based on multivariate delay connection number.

First, evaluation results of previous periods are taken into the current period and values of uncertain numbers are revised. Next, a dynamic evaluation model is built for university leading cadre. Last, a numerical example is used to prove its feasibility and effectiveness.

This paper promotes a corrected equal portion value method of uncertain numbers i1(τ), … ,in(τ) from the adjacent two periods to multi periods, and builds a dynamic evaluation model, which proved simple‐structured and easy to apply.

The new model is applied in the evaluation of university leading cadre, and could give a more comprehensive, dynamic, scientific analysis for evaluation by model application.

The paper develops a novel evaluation model based on a multivariate delay connection number, which expands traditional methods from a static situation to a dynamic and multi‐scale‐based situation.

This study aims to design a multivariate control chart that improves the applicability of the traditional Hotelling T² chart. This new type of multivariate control chart displays sufficient information about the states and relationships of the variables in the production process. It is used to make better quality control decisions during the production process.

Multivariate data are collected at an equal time interval and are represented by nodes of the graph. The edges connecting the nodes represent the sequence of operation. Each node is plotted on the control chart based on their Hotelling T² statistical distance. The changing behavior of each pair of input and output nodes is studied by the neural network. A case study from the cement industry is conducted to validate the control chart.

The finding of this paper is that the points and lines in the classic Hotelling T² chart are effectively substituted by nodes and edges of the graph respectively. Nodes and edges have dimension and color and represent several attributes. As a result, this control chart displays much more information than the traditional Hotelling T² control chart. The pattern of the plot represents whether the process is normal or not. The effect of the sequence of operation is visible in the control chart. The frequency of the happening of nodes is recognized by the size of nodes. The decision to change the product feature is assisted by finding the shortest path between nodes. Moreover, consecutive nodes have different behaviors, and that behavior change is recognized by neural network.

Modifying the classical Hotelling T² control chart by integrating with the concept of graph theory and neural network is new of its kind.

Research on grey systems is becoming more sophisticated, and grey relational and prediction analyses are receiving close review worldwide. Particularly, the application of grey systems in marine economics is gaining importance. The purpose of this paper is to summarize and review literature on grey models, providing new directions in their application in the marine economy.

This paper organized seminal studies on grey systems published by Chinese core journal database – CNKI, Web of Science and Elsevier from 1982 to 2018. After searching the aforementioned database for the said duration, the authors used the CiteSpace visualization tools to analyze them.

The authors sorted the studies according to their countries/regions, institutions, keywords and categories using the CiteSpace tool; analyzed current research characteristics on grey models; and discussed their possible applications in marine businesses, economy, scientific research and education, marine environment and disasters. Finally, the authors pointed out the development trend of grey models.

Although researches are combining grey theory with fractals, neural networks, fuzzy theory and other methods, the applications, in terms of scope, have still not met the demand. With the increasingly in-depth research in marine economics and management, international marine economic research has entered a new period of development. Grey theory will certainly attract scholars’ attention, and its role in marine economy and management will gain considerable significance.

The purpose of this paper is to examine the methods used to perform impairment test for intangible assets from a business combination and the information provided by the consolidated financial statements of a Group of Italian banks in the period 2009-2014. The purpose is to verify if, as assumed in literature, there is a positive link between profitability and the tendency of manager’s to post the impairment losses of intangible assets promptly and accurately.

The existence of a link between profitability and the quality of disclosure was verified by constructing correlation indices, and then ascertaining not only the reliability but also the strength and direction of the statistical connection between the above two aspects. A multivariate linear regression reconfirmed the results obtained by the previous bivariate analysis.

The results confirm the basic assumption, showing that the link between the aspects considered is statistically significant and positive in all the years in question.

This study fills a gap, given that no papers were found in literature specifically pertaining to banks and other financial institutions. Moreover, the decision to focus the study on Italian banks seems to be particularly appropriate for a number of different reasons: before the financial crisis, Italian banks made numerous acquisitions, posting high amounts for intangible assets; the financial crisis made the stock market prices plummet, thus making it necessary to write-off intangible assets from business combinations; and even before the ESMA, the Bank of Italy intervened on several occasions on the question of reporting, urging Italian banks to comply with disclosure requirements and impairment criteria.

The purpose of this paper is twofold: first to carry out a comprehensive literature review for state of the art regarding airline schedule planning and second to identify some new research directions that might help academic researchers and practitioners.

The authors mainly focus on the research work appeared in the last three decades. The search process was conducted in database searches using four keywords: “Flight scheduling,” “Fleet assignment,” “Aircraft maintenance routing” (AMR), and “Crew scheduling”. Moreover, the combination of the keywords was used to find the integrated models. Any duplications due to database variety and the articles that were written in non-English language were discarded.

The authors studied 106 research papers and categorized them into five categories. In addition, according to the model features, subcategories were further identified. Moreover, after discussing up-to-date research work, the authors suggested some future directions in order to contribute to the existing literature.

The presented categories and subcategories were based on the model characteristics rather than the model formulation and solution methodology that are commonly used in the literature. One advantage of this classification is that it might help scholars to deeply understand the main variation between the models. On the other hand, identifying future research opportunities should help academic researchers and practitioners to develop new models and improve the performance of the existing models.

This study proposed some considerations in order to enhance the efficiency of the schedule planning process practically, for example, using the dynamic Stackelberg game strategy for market competition in flight scheduling, considering re-fleeting mechanism under heterogeneous fleet for fleet assignment, and considering the stochastic departure and arrival times for AMR.

In the literature, all the review papers focused only on one category of the five categories. Then, this category was classified according to the model formulation and solution methodology. However, in this work, the authors attempted to propose a comprehensive review for all categories for the first time and develop new classifications for each category. The proposed classifications are hence novel and significant.

The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay.

This study uses a survey of chief internal auditors from Tunisian listed companies to analyze the extent of coordination between IAFs and external auditors. Data spanning a four year period (2011-2014) was collected for 53 listed companies. Further, regression analysis was used to test the hypothesis.

Results indicate that greater coordination between internal and external auditors results in timelier financial reporting.

Overall, the study makes several important contributions. Findings provide important insights that an IAF acts as a valuable resource to external auditors. The results should be of interest to managers, external auditors and the Tunisian Financial Market Council.

This paper is one of few studies which have examined the association between internal-external audit coordination and timeliness of audit reports in an emerging market. The study makes a meaningful contribution to the corporate governance literature by investigating the influence of internal audit assistance on the delivery of timely audited financial information to the capital market. Results also have policy implications for Tunisian regulators with respect to the promotion of internal auditing best practices.

The purpose of this paper is to investigate whether there is any relationship between the effectiveness of an audit committee and the financial reporting timeliness of Tunisian listed companies as proxied by external audit delay (AD). Analysis focuses on five audit committee characteristics: authority, financial expertise, independence, size and diligence.

Empirical tests address 162 firm-year observations drawn from Tunisian listed companies during 2011-2013.

Multivariate analyses indicate that audit committees with members who have financial expertise are significantly associated with shorter AD. Thus, the results suggest that audit committee financial expertise contributes to the improvement of financial statements’ timeliness.

The audit committee attributes examined in this study were based on DeZoort et al. (2002) framework. There could be other aspects of audit committee effectiveness such as audit committee tenure and audit committee chair characteristics, which were not addressed in the present study. Thus, future research may consider and examine these other components of audit committee effectiveness.

Findings have managerial implications. Companies can re-look into how to further improve audit committee composition in order to enhance the timeliness of financial reporting. The issues of audit committee effectiveness and timely reporting also affect regulators and policy makers since they need to play a role in the establishment of effective audit committees and the improvement of financial reporting timeliness.

This study is one of few that have examined the impact of audit committee effectiveness on ADs in an emerging market country. Findings lend credence to the belief that audit committee members’ financial expertise enhances the quality of financial reporting by firms in a North African market criticized for the lack of maturity of its corporate governance system (Klibi, 2015; Fitch Ratings, 2009).

The purpose of this study is to use the Taguchi Method for parametric design in the early stages of product development. electromagnetic compatibility (EMC) issues can be considered in the early stages of product design to reduce counter-measure components, product cost and labor consumption increases due to a number of design changes in the R&D cycle and to accelerate the R&D process.

The three EMC characteristics, including radiated emission, conducted emission and fast transient impulse immunity of power, are considered response values; control factors are determined with respect to the relevant parameters for printed circuit board and mechanical design of the product and peripheral devices used in conjunction with the product are considered as noise factors. The optimal parameter set is determined by using the principal component gray relational analysis in conjunction with both response surface methodology and artificial neural network.

Market specifications and cost of components are considered to propose an optimal parameter design set with the number of grounded screw holes being 14, the size of the shell heat dissipation holes being 3 mm and the arrangement angle of shell heat dissipation holes being 45 degrees, to dispose of 390 O filters on the noise source.

The optimal parameter set can improve EMC effectively to accommodate the design specifications required by customers and pass test regulations.

Customer service is of significant concern to an airline passenger. The on‐time performance of an airline is one of the important indicators of customer service. Analyses whether there is any relationship between airline flight delays and the financial situation of an airline. Identifies association between the probability of delay and financial factors of an airline using logistic regression. Indicates that the revenue growth and current ration reduce and leverage, airline size and operating revenue per employee increase the likelihood of a flight being delayed. Suggests the model presented should be of use to quality control professionals to identify causes of (binary) outcomes such as good and bad, on‐time and late, acceptable and not acceptable and so on.