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This research aims to examine the complementary impact of Lean Manufacturing (LM) and Green Manufacturing (GM) on operational and environmental performance.

A survey was conducted in the Zimbabwean manufacturing industry. A total of 302 valid responses were obtained and analysed using partial least square structural equation modelling (PLS-SEM).

Both LM and GM impact environmental and operational performance; however, GM's effect on operational performance is indirect through environmental performance.

This study only focusses on the Zimbabwean manufacturing industry, and the results may not readily apply to other developing countries.

The companies that have successfully implemented LM are able to implement GM more easily because of their complementary nature.

The integration of LM and GM reduces most forms of waste, causing an improved environmental and operational performance. In addition, this will improve community relations and customer satisfaction.

This research investigates the complementary nature of LM and GM on how LM and GM impact organisational performance and whether a combined Lean-Green implementation leads to better organisational performance than when LM and GM are implemented individually. The research also examines whether being environmentally compliant leads to improved organisational performance, particularly in a developing country.

Applying three psychological theories, this study aims to attempt to investigate the role of consumer psychology, specifically the factors of trust in vaccination, threat severity, fear, anxiety, risk and hygiene, and safety, on intention to resume hotel consumption. The authors also tested the mediation effect of anxiety among psychological constructs: perceived threat, fear and risk with the intention to resume hotel consumption.

Using purposive sampling, data were collected from 470 respondents from four cities in Malaysia and analysed by applying analysis of moment structures (AMOS) structural equation model technique. The respondents for this study were frequent travellers meaning the leisure tourists who at least travel twice a year or travel when getting the occasion to explore new things. In this study, an online survey was employed to ensure easy accessibility and to enhance the number of replies.

The results of this study confirmed that perceived severity, risk and fear influence travellers' anxiety. This study further confirms that trust in vaccination and hygiene & safety provided by the hotelier reduces anxiety levels. Anxiety is found one of the most important predictors of intention to resume hotel consumption, which further mediates the relationship between other psychological variables: perceived severity, risk, fear and intention to resume hotel consumption. Anxiety mediates the relationship between perceived severity, fear and intention to resume hotel consumption and partially mediates the association between risk and intention to resume hotel consumption.

This study examined three psychological theories and extended them by including the trust in vaccination and the hygiene and safety constructs. Anxiety was investigated as a mediator.

The impact of Goods and Service Tax (GST) on the motor and pump exports in the Coimbatore region is measured in this study using various parameters and scales. The data collected from exporters were used to identify the pros and cons of GST, stating their opinions on variables considered by the researchers through extensive literature on GST and exports.

The data were collected from 220 motors and pump exporters through a field survey from the month of January to September 2021. The impacts have been measured using principal component analysis (PCA) and confirmatory factor analysis (CFA). The factor analyses and CFA will derive the positive and negative impact of GST determined through critical empirical evidence in this study. Also, the problems faced by the exporters allied to GST, which the authors could not include in the questionnaire due to certain reasons, are concisely apportioned and discussed.

The study depicts the major advantages of GST, such as harmonized system, long-run performance, reduction in logistics cost, check-post operation, bonds and ease of doing business. Also, it highlights the disadvantages of GST, such as biases in the indirect tax system, the reimbursement of duty drawback being late or pending and document filing was still a tedious job under the GST regime.

The unavailability of considerable literature on the impact of GST on Indian exports signifies the novelty of this research. So far, this is the first empirical attempt to measure the impact of GST on exports which is a unique and original attempt to highlight the problem that lies under the GST regime and the necessary reforms the tax structure needs in the context of Indian exports.

The purpose of this study is to discover the learning mechanisms and temporal dynamics of implementing systems (Six Sigma) as it unfolds over time.

The data come from a European engineering company that was implementing a Six Sigma-based quality management system (QMS) over a seven-year period. The analysis is based on an event-sequence reconstruction of the implementation process as it unfolded over time and discovers four different learning mechanisms that emerged: programmatic, persistent, adaptive and dialectical learning mechanisms. The research follows a process design study, where the authors study how the process unfolds over time.

Much of the literature on implementing management systems suggests that implementation follows a prescribed sequence of “turn-key” steps. However, the findings show that only 40% of all events were driven by prescribed “turn-key” generic practices, while 56% of events required constructing new practices via adaptive and dialectical learning. Moreover, the implementation process did not proceed in a linear programmatic fashion, but instead followed a punctuated equilibrium pattern, which alternated between periods of incremental change and major organizational change. The study also found that implementation required changing many complementary organizational structures and practices that were interdependent with the management system (i.e. Six Sigma). By understanding the implementation process, managers can better assess the time and effort involved, better adapt the system to their situated context and predict critical junctures where implementation could break down.

This research complements the few studies that have examined the process of implementing management systems. Most studies examine factors or conditions that result in implementation success (the what of implementing systems), but few examine the process of implementation and the learning that takes place during implementation (the how of implementing systems), which is a complex nonlinear process that involves different modes of learning.

The e-freight program launched by the International Air Transport Association (IATA) has gradually become a standard specification for international air freight operations. This study examined critical factors affecting air freight forwarders’ decision to adopt the IATA e-freight using a technology-organization-environment model with air freight forwarders in Taiwan as the base. Our findings show that ‘information technology (IT) competence’, ‘trading partner pressure’, ‘government policy’ and ‘competitive pressure’ all have significant positive effects on air freight forwarders’ decision to adopt the e-freight and the top three factors among these are ‘government funding’, ‘government’s active promotion’ and ‘government’s requirement of electronic air waybill (e-AWB)’. Finally, this study proposes strategies that can encourage air freight forwarders to decide on e-freight adoption for the information of relevant oK regyawniozradtison International Air Transport Association (IATA); IATA e-freight; Technology organization environment model; Air freight forwarder

The purpose of this paper is to focus on three fundamental human-related behaviour factors associated with Lean Six Sigma (LSS) projects in German manufacturing small-and medium-sized enterprises (SMEs) on the readiness of people (managers and their staff) to commence LSS projects. These are core personal competence, strategic vision of the people and the organisational culture of the specific organisation.

Based on a thorough review of the academic literature a set of hypotheses were constructed to examine the level of association between people’s competence, vision and culture with LSS readiness within SMEs. This was done using correlation and regression analysis. Data collection were carried out in seven different German manufacturing SMEs involved in aerospace supply and agro-food manufacturing using a survey instrument.

It was found that there is a strong positive association between the core competence of people and organisational culture with readiness for commencing LSS in the manufacturing SMEs studied. The core values of people, education level and the vision of making continuous quality improvement were identified as key variables in promoting LSS readiness in these manufacturing SMEs. This study indicates that these “softer” variables can be essential to successful LSS implementation and need to be explored further before undertaking the process.

From the perspective of the implementers of LSS the results of this research could be of interest to different manufacturing SMEs intending to embark upon an LSS journey as it highlights the significance of human-related behavioural factors in the process. SME organisations may consider carrying out development or training with their managers and employees around personal and organisational values, addressing core competence and strengthening organisational culture in order to facilitate LSS readiness and enhance the prospect of its success.

It would appear that this LSS research has not been carried out within the German manufacturing SME context before and although discrete in nature has surfaced the “softer” variables of core competence of staff and organisational culture as important readiness issues to address when undertaking LSS. This integrated approach of human behavioural factors, organisational culture, LSS and manufacturing SMEs demonstrates the originality of the research.

The purpose of this paper is to contribute to the limited body of empirical knowledge on the impact of Lean Six Sigma (LSS) program implementations on organizational performance in financial services by investigating how antecedents of Lean Six Sigma program success (motivations, selected LSS methods and challenges) affect organizational performance enhancement via LSS program performance.

A sample of 198 LSS professionals from 7 countries are surveyed. Structural equation modeling (SEM) is performed to test the questioned relations.

This study’s findings comprise: (1) LSS program performance partially mediates the relationship between motivations for LSS implementation and organizational performance, (2) selected LSS method applications has a fully (mediated) indirect impact on organizational performance, (3) LSS implementation challenges also have an indirect (mediated) impact on organizational performance and (4) LSS program performance has a positive impact on organizational performance.

The findings of this research predominantly provide nuances and details about LSS implementation antecedents and effects, useful for managers in advising their business leaders about the prerequisites and potential operational and financial benefits of LSS implementation. Furthermore, the paper provides evidence and details about the relationship between important antecedents for LSS implementation identified in existing literature and their impact on organizational performance in services. Thereby, this research is the first in providing empirical, cross-sectional, evidence for the antecedents and effects of LSS program implementations in financial services.

The study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.

Employing the methodology of semi-structured interviews with sixteen financial managers.

The findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.

It recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.