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Carbon Efficient Practices (CEPs) are gaining momentum due to the serious consequences of climate change. While past studies have focused on the effects of either drivers or barriers to green practices especially in the context of developed countries, relatively little attention has been devoted to the simultaneous effects of drivers and barriers on product redesign, particularly in the context of China. The paper aims to discuss these issues.

Using a blend of the Contextual Interaction Theory and Newton’s second law of motion, this paper proposes a conceptual model that simultaneously examines the impact of CEP drivers and barriers on product redesign and performance.

Structural Equation Modeling (SEM) analysis on a sample of 239 Chinese manufacturing firms indicated that drivers had substantially higher effects on product redesign and performance compared to the influence of other barriers.

Use of Newton’s second law of motion as a theoretical framework for understanding the adoption of CEPs in the context of China is novel. Implications of this pattern of results on academic theory building and practice are offered.

Faced with the existential threat of COVID-19, the College of Business Administration (CBA) at Princess Nourah Bint Abdulrahman University (PNU) decided to work toward the dual goals to achieve accreditation and an effective social and educational response to the pandemic. CBA’s quality improvement process was implemented synergistically with Seligman’s (2011) PERMA well-being model, namely positive emotions, engagement, relationship, meaning, and accomplishment/achievement. The case study methodology, which was based on direct observations, faculty and students’ interviews, surveys, feedback, documents, and archival data records, allowed to capture the context and lived reality of all the participants in QAA processes. Results showed that quality improvement was facilitated through three domains: (1) governance and academic leadership, (2) teaching and learning, and (3) digitalization and technology. Within each domain, specific programs, activities, human resources, and networks were enabled through a framework based on the PERMA well-being model. As a result of this hybrid QAA well-being implementation process, CBA achieved NCAAA accreditation for its offered programs, while experiencing high levels of well-being and commitment to teaching and learning by the staff members and students. The description of CBA’s accreditation journey might be insightful for other higher education institutions (HEIs).

Sustainable end-of-life (Sus-EoL) practices can be achieved through manufacturing of sustainable products, and recovery and recycling after the use phase. To achieve Sus-EoL, the manufacturing organizations should handle their products after their EoL. The recovery of used products is achieved through the design of the collection location. However, the first step is to understand and identify the barriers (e.g. lack of awareness among people, lack of technology, etc.) which prevent the implementation of Sus-EoL practices. The paper aims to discuss these issues.

This paper is about the 18 barriers responsible for the poor success of Sus-EoL practices of used plastic parts. By applying the DEMATEL method and by incorporating experts’ knowledge, a prominence and causal relationship diagram was developed through which the influential strength among barriers was studied.

The α value is computed as 0.068, and the values lower than α were eliminated to obtain the digraph. Poor curbside pick is identified as the most dominant barrier in implementation of Sus-EoL practices in plastic parts with an influential score of 3.96.

The research is conducted in the Indian scenario which could be extended to global context by selecting the suitable barriers.

The results from the study can be used by the managers of organizations to enhance the possibility of Sus-EoL practices by incorporating suitable strategies which is the significant contribution of this study.

In the past, few authors discussed about the barriers of Sus-EoL practices; however, the analysis of complex interrelationship does not exist. Thus, the global and group interrelationship has been studied which is expected to pave way for future research in the direction of elimination of barriers and so on.

This paper aims to present a survey of the perceptions of the barriers to implementing reverse logistics (RL) practices in South Australian (SA) construction organisations. Despite the extensive research on forward logistics and RL, there is a paucity of studies that examine the barriers to implementing RL particularly within the Australian construction industry. This study builds on the ongoing research being undertaken by the authors, entitled “Designing for reverse logistics (DfRL) within the building life cycle: practices, drivers and barriers”, which is examining the best practices and drivers that could be used as a “road map” for developing appropriate solutions for the successful implementation of RL.

Data were collected by utilising a triangulated data collection approach, a literature review and 49 questionnaires. The review of the literature identified 16 barriers to implementing RL. The quantitative survey data were subjected to descriptive and inferential statistics with correlation analysis to examine the relationships between different pairs of variables comprising RL’s critical barriers.

The following barriers were indicated as most significant: lack of incorporation of salvaged materials by designers; regulation restrictions to usage of recovered materials and components; potential legal liabilities; higher costs; and longer-time association with deconstructing buildings. The least ranked barriers were mostly drawn from the operational and industrial categories as being: organisational lack of support for deconstruction due to incompatible design; lack of organisational support for deconstructing buildings due to higher health and safety risks; and inadequate skills and experience for deconstruction (operational). The industrial barrier was related to “higher costs of salvaged materials in comparison to virgin products”.

First, the reported findings are focussed on one study that used questionnaire surveys within the construction industry; therefore, the results may not be generalisable to other contexts. Further, studies should be conducted and extended to other industrial sectors beyond the construction industry. Second, the quantitative study (n = 49) used a smaller sample, and the survey items were based on the review of the literature.

The identified barriers could be used as a “road map” for the development of appropriate solutions for the successful implementation of RL, and to improve the environment-related decision-making processes of contractors.

This study makes a contribution to the body of knowledge on the subject of RL within a previously unexplored SA context. In addition, the study provides some insights on the contributory effects of the barriers to the implementation of RL. It is the first work undertaken to determine the barriers to the adoption of RL within the SA construction industry.

Inconsistencies and contradictions in the US government's story of hijackers and their masterminds are examined to account for what happened on 9-11. A little-known initial FBI list of 19, scrutinized for four names not on its final list, calls into question the FBI naming process. We discovered 11 of the FBI-named finalists could not have been on those planes, with 10 still alive and another's identity improvised by a double. The Dulles videotape, essentially the government's case that hijackers boarded the 9-11 flights, is found to have serious problems including authentication, as does the so-called bin Laden “confession” video.

Were “hijackers” known to be in the US before intelligence alleges it knew? Evidence is examined which shows that they were closely monitored by agencies which denied this knowledge; in particular, an undercover FBI agent lived with them the prior year.

Noting government refusal to disclose evidence called for by investigators, we find some pieces altered or fabricated and others confiscated or destroyed. Other revelations point to hijackers with national security overrides, protection in their alternate roles as drug traffickers, and deep political connections with government elites. We investigate patterns, reminiscent of historical intelligence involvement, revealing the presence of a covert intelligence operation disguised as an outside enemy attack.

This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.

The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.

This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.

This paper aims to report on the development of a novel electrochemical amperometric immunosensor to diagnose early hepatocellular carcinoma (HCC) by detecting the Midkine (MDK) biomarker.

Anti-Midkine antibodies were immobilized covalently through carbodiimides chemistry on carbon screen-printed electrodes modified with carboxylated multi-walled carbon nanotubes. The development process was characterized using cyclic voltammetry, electrochemical impedimetric spectroscopy, Fourier transform infrared spectroscopy and atomic force microscopy. Differential pulse voltammetry was used to investigate the immunosensor performance in detecting MDK antigen within the concentration range of 1 pg/ml to 100 ng/ml.

MDK immunosensor exhibited high sensitivity and linearity with a detection limit of 0.8 pg/ml and a correlation coefficient of 0.99. The biosensor also demonstrated high selectivity, stability and reproducibility.

The developed MDK immunosensor could be a promising tool to diagnose HCC and reduce the number of related deaths.

This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.

The authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS.

The authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance.

This study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance.

This study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.

The purpose of this paper is to offer a review of the trade policy in the UAE. It also investigates the dynamic interaction between trade openness and GDP per capita in this emerging economy.

The asymmetric generalized impulse response functions and the asymmetric causality tests developed by Hatemi-J are used.

The results from asymmetric generalized impulse response functions indicate that a positive permanent shock in the trade openness results in a significant positive response in the cumulative sum of the positive component of the GDP per capita. Such a response is not found for the negative shocks in the trade openness. Furthermore, neither a positive nor a negative shock in the GPD per capita results in any significant response in the trade openness. These empirical findings are also supported by the implemented asymmetric causality tests.

This is the first attempt that investigates the impact of trade openness on economic performance in the UAE. Unlike previous literature on the topic, this paper allows for asymmetric impacts in the empirical model.

This paper proposes an integrated approach that seeks to jointly optimize project scheduling and material lot sizing decisions for time-constrained project scheduling problems.

A mixed integer linear programming model is devised, which utilizes the splitting of noncritical activities as a mean toward leveling the renewable resources. The developed model minimizes renewable resources leveling costs along with consumable resources related costs, and it is solved using IBM ILOG CPLEX optimization package. A hybrid metaheuristic procedure is also proposed to efficiently solve the model for larger projects with complex networks structure.

The results confirmed the significance of the integrated approach as both the project schedule and the material ordering policy turned out to be different once compared to the sequential approach under same parameter settings. Furthermore, the integrated approach resulted in substantial total costs reduction for low values of the acquiring and releasing costs of the renewable resources. Computational experiments conducted over 240 test instances of various sizes, and complexities illustrate the efficiency of the proposed metaheuristic approach as it yields solutions that are on average 1.14% away from the optimal ones.

This work highlights the necessity of having project managers address project scheduling and materials lot sizing decisions concurrently, rather than sequentially, to better level resources and minimize materials related costs. Significant cost savings were generated through the developed model despite the use of a small-scale example which illustrates the great potential that the integrated approach has in real life projects. For real life projects with complex network topology, practitioners are advised to make use of the developed metaheuristic procedure due to its superior time efficiency as compared to exact solution methods.

The sequential approach, wherein a project schedule is established first followed by allocating the needed resources, is proven to yield a nonoptimized project schedule and materials ordering policy, leading to an increase in the project's total cost. The integrated approach proposed hereafter optimizes both decisions at once ensuring the timely completion of the project at the least possible cost. The proposed metaheuristic approach provides a viable alternative to exact solution methods especially for larger projects.