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The inherent variability on process times and demand are the factors that prevent the efficient application of lean philosophy in multi-project product development (PD) environments. Considering this variability, a hybrid push–pull project control system is developed, and value stream costing (VSC) analysis is performed to reflect the relation between project lead time, capacity and project cost. The assessment of the push/pull project control on lead time improvement and long-term savings on capacity have been aimed with the proposed complete design structure.

In a team-based structure, formed through clustering, push control techniques for planning tasks within cross-functional teams and pull control techniques for planning tasks between cross-functional teams are developed. The final step evaluates the proposed structure through VSC and long-term savings have been pointed out, especially in terms of freed-up capacity. For the validation of the proposed methodology, an office furniture manufacturing firm’s PD department has been considered and the performance of the hybrid system has been observed through simulation experiments and based on the simulation results, the lean system is evaluated by VSC.

The results of simulation experiments show a superior performance of the proposed hybrid push/pull project control mechanism under different settings of cycle time between projects or shortly project cycle time, dispatching rules within teams and variability levels. The results of the Box-Score (tool to apply VSC) indicate increased capacity in the long term to add extra projects during the planning period with the same project lead time and without additional cost.

Although extensive simulation experiments have been performed to quantify the effect of project control structure and positive results have been reported on lead time and cost, the proposed design structure has not been tested in all existing PD environments.

To the best of authors’ knowledge, the quantification of the effect of hybrid project control with VSC is the first attempt to be applied in lean PD projects.

Assessing performance art has shifted toward an audience-centric approach, with various factors impacting audiences’ holistic experiences in a theater. Existing theater marketing research has predominantly focused on servicescapes, leaving a research gap regarding audiences’ spatial experience within theater buildings.

To address this gap, this case study collected crowdsourced data from mainstream social media platforms, including rating scores, textual reviews and reviewer-uploaded photos. The aim was to explore to what extent the theater architecture design impacted audiences’ theatrical experience. The old and new facilities of the case study theater were compared, and a series of quantitative and qualitative techniques were applied for data analysis, including statistics, content analysis, sentiment analysis and thematic analysis.

The study identified five major themes in social media review: the show, architectural design and attributes, staff and service, neighborhood and amenities, and financial consideration. Comments about theater architecture constituted a substantial portion of reviews, with seating comfort, intimacy and stage visibility being frequently discussed features. Seven subthemes related to architectural design emerged as key contributors to audiences’ spatial experiences, including aesthetics, design and spatial configuration; the bar and lobby; the new facility; seats; sets and stage; acoustics; and intimacy and atmosphere.

The study places the individual experiences of audience members as central and uses an inductive approach to analyze their self-generated data. The research results offer valuable insights into theater design and confirm the belief that architectural design has a significant impact on the overall theatrical experience of audiences.

The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

Interventions that improve timely access to outpatient health services are essential in managing demand. This process evaluation aimed to describe the implementation, mechanism of impact and context of an intervention to reduce waiting for first appointments in an outpatient epilepsy clinic.

The UK Medical Research Council framework was used as the theoretical basis for a process evaluation alongside an intervention trial. The intervention, Specific Timely Appointments for Triage (STAT), is a data-driven approach that combines a one-off backlog reduction strategy with methods to balance supply and demand. A mixed methods process evaluation synthesised routinely collected quantitative and qualitative data, which were mapped to the domains of implementation, mechanisms of impact and contextual elements.

The principles of the STAT model were implemented as intended without adaptation. The STAT model reached all patients referred, including long waiters and was likely generalisable to other medical outpatient clinics. Mechanisms of impact were increased clinic capacity and elimination of unwanted variation. Contextual elements included the complexity of healthcare systems and the two-tier triage practice that contributes to prolonged waiting for patients classified as non-urgent.

This process evaluation shows how a data-driven strategy was applied in a medical outpatient setting to manage demand. Improving patient flow by reducing waiting in non-urgent, outpatient care is a complex problem. Understanding how and why interventions work is important for improved timeliness of care, and sustainability of public health services.

To understand how three features of online consumer reviews - the strength of persuasiveness in online consumer reviews (argument quality), the number of online consumer reviews (volume of reviews), and source credibility – are related to the behavioural intentions in the movie consumption context. Besides, the present study aims to explore intergenerational differences (X, Y, and Z) in the patterns of association between three characteristics of online consumer reviews (argument quality, volume of reviews, and source credibility) and an individual’s choice of a movie intended to be watched.

The study sample (n = 518) was recruited from a population of users of IMDb living in Bosnia and Herzegovina. Structural equation modelling and multi-group analysis were used to test the proposed hypotheses.

The results revealed that argument quality, the volume of reviews, and source credibility of movie-related online consumer reviews are positively related to the intention to watch a movie for all three generational cohorts (X, Y, and Z). Regarding biases in processing information cues, our findings indicate that movie viewers from all three generations (X, Y, and Z) make inferences between source credibility and argument quality. However, biases in the relation between the volume of reviews and the argument quality were found only among X-ers and Y-ers but not among Z-ers.

The present study contributes to the eWOM research stream by examining the role of different characteristics of online consumer reviews (argument quality, the volume of reviews, and the source credibility) in movie consumption. Moreover, it sheds light on how argument quality, the volume reviews and the source credibility interact with the behavioural intentions of different generations and whether these interactions exhibit similarities or differences across three distinct generation cohorts: X-ers, Y-ers, and Z-ers.

Counter-hedonic entertainment, characterized by evoking negative emotions in consumers, has emerged as one of the most popular and profitable forms of entertainment in Western countries. However, this entertainment type is not as popular in China as in Western countries. This study examines whether the free trial of counter-hedonic entertainment can promote the consumption of such entertainment and explores the moderating effect of contextual factors on this relationship.

This study investigates the promotional effectiveness of the free trial strategy on counter-hedonic entertainment through a quasi-experiment involving the broadcasting of a large-scale free counter-hedonic program. This study has analyzed the counter-hedonic consumption data from 31 major cities in China and employed econometric modeling to test the hypotheses.

Results show that the free trial of counter-hedonic entertainment can promote the sales of entertainment with similar categories. The follow-up moderation analyses show that the positive effect is amplified on days with less sunlight and for consumers with abundant (vs scarce) financial resources, thereby providing evidence to support the underlying drivers of the positive effect – the need for arousal and confidence frame. Meanwhile, the free trial of counter-hedonic entertainment also has a long-term effect after airing.

Based on existing research on consumers’ counter-hedonic consumption motivation, this study confirms the effectiveness and boundary conditions of the free trial strategy in promoting counter-hedonic entertainment consumption for the first time. The results also offer actionable insights for counter-hedonic entertainment marketers and practitioners.

This study aims to explore the impact of cryptocurrency on intelligence activities by law enforcement agencies, focusing on the changing landscape due to its exploitation by terrorist organizations. Investigating the dual nature of cryptocurrency as a global payment system and a potential threat to national security, the purpose is to understand how law enforcement adapts its strategies in response to this evolving challenge.

The research uses a comprehensive approach by analyzing the integration of research and collection stages within the intelligence circle, particularly emphasizing blockchain analysis. By examining the actions of law enforcement authorities in the case study of Hamas’ crypto fundraising campaign, the study highlights how open-source information, accessible through blockchain, allows for strategic collaboration between law enforcement authorities and specialist companies in the field of intelligence analysis. This methodology enables law enforcement to enhance their intelligence gathering capabilities to trace illicit activity by terrorist organizations, leading to a successful seizure of crypto funds.

The findings reveal a symbiotic relationship between terrorist organizations and the crypto space, with the latter becoming an attractive means for financing activities. Law enforcement, in response, has evolved its intelligence practices, combining collection and research to trace and crack down on illicit crypto transactions.

The study sheds light on the dynamic challenges faced by law enforcement in maintaining an effective intelligence response to the ever-evolving methods used by terrorist organizations in using cryptocurrencies.

This paper aims to analyze variations in the parameters of the market share–rank power law across consumer packaged goods (CPG) categories.

The authors use a two-level hierarchical linear model to examine the relationships between category-level variables and the parameters of the market share–rank power law in 790 CPG categories.

The slope of the market share–rank power law is shallower – indicating more equal market shares – in categories of high importance to retailers and those with high levels of promotional activity or high-volume purchases. Higher levels of market share inequality are associated with categories with high overall prices.

To the best of the authors’ knowledge, this is the first research to show the systematic influence of category characteristics on the relationship between brands’ market shares and their ranks, thus, identifying a key moderator for this important empirical generalization in marketing.

While market leadership may be a desirable goal for many brands, the corresponding market share at the top brand does vary. Moreover, the share premium for being number one in the category (gap between the top and other highly ranked brands) can be greatly affected by retailers’ strategies. In addition, the slope of the power law has desirable qualities as a measure of market concentration. However, the empirical study shows that category characteristics must be considered when analyzing differences in concentration across categories or time.

While other studies document variations in the market share–rank power law relationship, to the best of the authors’ knowledge, this is the first that models these variations as a function of observable category characteristics. The comprehensive nature of the data demonstrates the universality of the market share–rank power law relationship across CPG categories in the USA.

This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

To overcome the limitations of traditional multi-attribute decision making (MADM) methods, which only provide deterministic rankings of decision objects, this paper proposes a novel multi-attribute 3WD model. This model presents three-parameter interval grey number decision-theoretic rough sets (TPIGNDTRSs), aiming to offer a reasoned interpretation of loss functions in grey environments and ensure objective assessment of conditional probabilities.

Firstly, the traditional equivalence relation is replaced with the probabilistic dominance relation (PDR), categorizing decision objects into two state sets in DTRS for more objective conditional probabilities. Secondly, as the three-parameter interval grey number (TPIGN) introduces the most probable value on the basis of the traditional two-parameter interval grey number, it provides a more comprehensive method for describing grey information. Consequently, integrating TPIGN into DTRS refines the interpretations of loss functions in grey environments. Finally, by utilizing two main sorting techniques, relative kernel and degree of accuracy ranking and possibility ranking, two types of 3WD rules with TPIGNDTRSs, are constructed.

This study has successfully developed and validated a new multi-attribute 3WD model. The model was tested in two distinct domains: evaluating innovation efficiency in high-tech enterprises and recommending movies in a practical case. The findings reveal that the model can effectively integrate relevant information of high-tech enterprises, provide the government with enterprise-level assessments, and gather consumer preferences to recommend the most suitable movies.

This study treats the loss function as grey information in the 3WD model but overlooks the grey nature of evaluation values, limiting its applicability. Additionally, the model’s reliance on subjective expert judgments and historical data to establish the loss function may affect its objectivity. The implications of this research are that the novel model overcomes traditional MADM limitations, enhancing decision-making quality and efficiency in complex and grey scenarios. The model’s successful application in evaluating high-tech enterprises and recommending movies illustrates its dual value in both theory and practice.

Initially, the model proposed in this study is of significant importance for the development of the 3WD field, as it successfully addresses the challenges of uncertain loss functions and unknown conditional probabilities in grey information environments. Moreover, by integrating the 3WD model with MADM problems, it has broken through the bottlenecks of traditional MADM methods, offering new perspectives and strategies for solving MADM issues. Therefore, this research not only advances theoretical research but also provides powerful tools for practical applications.