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Governments have overspent. In recent times the drive for economic recovery partly brought about by this overspending has seen governments screening entire portfolios of expenditure to see what they can reduce or terminate. The review process concerns the identification of goods and services which are essential to the community and on which there is an obligation for the government to fund these projects. These goods and services have been labelled Community Service Obligations (CSOs). Valid CSOs are being examined for funding while non‐valid CSOs are being examined for their potential as candidates for funding termination. Although the principles of Community Service Obligations (CSOs) have been widely applied within various public sector organizations, there is a diversity of definition and application. This can be attributed, at least in part, to historical evolution. However, with a more formal approach to the role and funding of CSOs, it is apparent that there is a diversity of perception from government to government as to how CSOs are identified and funded. This diversity is explored and compared to the proposed CSO criteria currently being examined by the Queensland Government Treasury. These definitions and guidelines in practice are not wrong but produce some distortions brought about by applying limited criteria in the CSO identification and implementation process. These limitations are discussed with reference to case studies drawn from the organizational structure of the Queensland Department of Primary Industries and from elsewhere. Focuses in particular on how the process of developing operational strategies can be limited in some instances by the exclusion from, or at least minimal input from, either the community or the line department involved. By taking the goals of equity, merit, effectiveness and efficiency of delivery of CSO products and services in Queensland, an improved process is proposed.

The primary goal of this study is to conduct an empirical comparison of corporate social orientation (CSO) values held by US and Japanese students. The study also aims to test the stability of CSO with an exploratory assessment of the impact of international exposure on these values.

A total of 806 respondents were surveyed in the USA and Japan regarding their expectations of business organizations, their demographic attributes, and their level of international exposure. The survey results were compared using descriptive statistics, MANOVA and ANOVA.

The results support the assertion that CSO varies across individualistic and collectivistic cultures. Statistically significant differences were found between US and Japanese respondents in the relative ratings allocated to the four dimensions of CSO (economic, legal, ethical, and discretionary expectations). Results also indicate that CSO is a fairly stable set of values. International exposure was not found to have a statistically significant impact on CSO ratings.

This study offers support for the variability of CSO across students in different cultures. It also suggests that further studies are needed to fully assess the impact of people's experiences on their CSO. Based on the differences identified, managers in these settings can expect to have their performance evaluated differently by customers, investors, regulators, and other groups.

This study presents the first comparison of CSOs between the USA and Japan. The study also presents a preliminary test of the relationship between people's international exposure and CSO.

This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO.

To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements.

The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies.

This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO.

The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).

Business firms operate in society not only for market gains but also for generating positive social externalities. Civil society organisations (CSO) have helped society to develop across various spheres of influence. The concept of corporate social responsibility (CSR) ushered in an era wherein both business economic objectives as well as socio-environmental responsibilities of firms were prioritized simultaneously. The path of firms and CSOs intersected through CSR. In this work, the authors develop a typology on firm–CSO collaboration regarding CSR initiatives.

The authors through a twin approach of systematic literature review (SLR) with qualitative study developed a categorization of collaborations between a firm and a CSO in the context of CSR engagements. Apart from the SLR, the authors undertook two focus group discussions (FGD) with CSR experts (engaged in firm–CSO collaboration). This was done with a semi-structured discussion agenda frame. The data were content analysed for thematic aspects. Thus, both SLR as well as FGD outputs were considered for the study results.

The authors found six elements in firm–CSO collaboration and seven archetypes of collaboration. The six elements were CSR action elements (CSRAE) consisting of CSR agenda (CSRA), CSR resources (CSRR), CSR capabilities (CSRC), CSR Pprocess (CSRP), CSR monitoring (CSRM) and CSR stakeholder engagement (CSRSE). The seven typologies were CSO as auditor , outsourcing of CSR , CSO-driven CSR, joint CSR, support to CSO for CSR ,guided support to CSO and coordinated CSR.

Doty and Glick, (1994) had undertaken a seminal work on theory building based upon the unique method of application of typologies. Doty and Glick, (1994) elucidated how application of typologies could through a typology study enhance the scope and level for understanding and modelling in a contextual domain involving theory. This study was a step in this direction in the context of firm–CSO collaboration in the context of CSR initiatives.

This study would help managers from both CSOs and business firms to comprehend in which sphere they were required to collaborate like in resource /capabilities deployment or in designing CSR agendas or CSR process or CSR monitoring or in stakeholder engagement during CSR management. This typology would enable managers to comprehend what would be the most suitable form of collaboration between a firm and a CSO for a specific CSR engagement.

This is one of the first studies that theorizes regarding firm–CSO collaboration in the context of CSR initiatives both in terms of the collaboration building block elements as well as typology presented.

Recently, the panoptican interpretation of social control has dominated discussions on decarceration. In particular, despite the dispersal of social control, community service order programmes administered within private correctional agencies have been interpreted as a contribution to state surveillance.

The present aims to examine whether interindividual differences in consumers’ shopping orientations reflect a stable consumer disposition (i.e. chronic shopping orientation; CSO). Furthermore, it examines whether this disposition influences consumers’ evaluations of retailer communication. Consumers may shop under an experiential or a task-focused shopping orientation.

This research builds on four studies; three were conducted online and one was conducted in the laboratory. Study 1 applied a longitudinal design, Studies 2 and 3 applied a cross-sectional design and Study 4 applied an experimental design.

Study 1 shows that CSO is stable over time. Study 2 finds that interindividual differences in CSO are stable across different retail domains. Studies 3 and 4 demonstrate that experiential shoppers prefer stimulation-oriented claims, whereas task-focused shoppers prefer efficiency-oriented claims.

The value of shopping orientation for customer segmentation and tailored marketing largely depends on whether interindividual differences in CSO are stable. The present research is the first to demonstrate that CSO, indeed, exists as a stable consumer disposition. In addition, the research demonstrates that shopping orientation moderates the evaluation of retailer communication. Overall, the results demonstrate that CSO is a valuable construct for customer segmentation and tailored communication in retailing.

The purpose of this paper is to develop an efficient brain tumor detection model using the beneficial concept of hybrid classification using magnetic resonance imaging (MRI) images Brain tumors are the most familiar and destructive disease, resulting to a very short life expectancy in their highest grade. The knowledge and the sudden progression in the area of brain imaging technologies have perpetually ready for an essential role in evaluating and concentrating the novel perceptions of brain anatomy and operations. The system of image processing has prevalent usage in the part of medical science for enhancing the early diagnosis and treatment phases.

The proposed detection model involves five main phases, namely, image pre-processing, tumor segmentation, feature extraction, third-level discrete wavelet transform (DWT) extraction and detection. Initially, the input MRI image is subjected to pre-processing using different steps called image scaling, entropy-based trilateral filtering and skull stripping. Image scaling is used to resize the image, entropy-based trilateral filtering extends to eradicate the noise from the digital image. Moreover, skull stripping is done by Otsu thresholding. Next to the pre-processing, tumor segmentation is performed by the fuzzy centroid-based region growing algorithm. Once the tumor is segmented from the input MRI image, feature extraction is done, which focuses on the first-order and higher-order statistical measures. In the detection side, a hybrid classifier with the merging of neural network (NN) and convolutional neural network (CNN) is adopted. Here, NN takes the first-order and higher-order statistical measures as input, whereas CNN takes the third level DWT image as input. As an improvement, the number of hidden neurons of both NN and CNN is optimized by a novel meta-heuristic algorithm called Crossover Operated Rooster-based Chicken Swarm Optimization (COR-CSO). The AND operation of outcomes obtained from both optimized NN and CNN categorizes the input image into two classes such as normal and abnormal. Finally, a valuable performance evaluation will prove that the performance of the proposed model is quite good over the entire existing model.

From the experimental results, the accuracy of the suggested COR-CSO-NN + CNN was seemed to be 18% superior to support vector machine, 11.3% superior to NN, 22.9% superior to deep belief network, 15.6% superior to CNN and 13.4% superior to NN + CNN, 11.3% superior to particle swarm optimization-NN + CNN, 9.2% superior to grey wolf optimization-NN + CNN, 5.3% superior to whale optimization algorithm-NN + CNN and 3.5% superior to CSO-NN + CNN. Finally, it was concluded that the suggested model is superior in detecting brain tumors effectively using MRI images.

This paper adopts the latest optimization algorithm called COR-CSO to detect brain tumors using NN and CNN. This is the first study that uses COR-CSO-based optimization for accurate brain tumor detection.

The purpose of this study is to examine the relationship among chief sustainability officer (CSO) expertise, sustainability-related executive compensation (SEC) and biodiversity disclosure (BD).

Based on legitimacy and upper echelons theory, this study uses both random-effects and logit regressions and looks at the 2014–2019 financial years of companies listed on the STOXX Europe 600 (1,992 firm-year observations).

The findings of this study are in line with prior research on sustainable corporate governance and indicate that CSO sustainability expertise significantly increases BD and that SEC strengthens this relationship as a moderating variable. The results of this study are robust to a battery of sensitivity analyses.

This study makes a major contribution to prior analyses, as this appears to be the first on the link among CSO expertise, SEC and BD, as per the author’s knowledge. This study has major implications for business practice, regulators and research.

The purpose of this paper is to deal with the economic requirements of power system loading dispatch and reduce the fuel cost of generation units. In order to optimize the scheduling of power load, an improved chicken swarm optimization (ICSO) is proposed to be adopted, for solving economic load dispatch (ELD) problem.

The ICSO increased the self-foraging factor to the chicks whose activities were the highest. And the evolutionary operations of chicks capturing the rooster food were increased. Therefore, these helped the ICSO to jump out of the local extreme traps and obtain the global optimal solution. In this study, the generation capacity of the generation unit is regarded as a variable, and the fuel cost is regarded as the objective function. The particle swarm optimization (PSO), chicken swarm optimization (CSO), and ICSO were used to optimize the fuel cost of three different test systems.

The result showed that the convergence speed, global search ability, and total fuel cost of the ICSO were better than those of PSO and CSO under different test systems. The non-linearity of the input and output of the generating unit satisfied the equality constraints; the average ratio of the optimal solution obtained by PSO, CSO, and ICSO was 1:0.999994:0.999988. The result also presented the equality and inequality constraints; the average ratio of the optimal solution was 1:0.997200:0.996033. The third test system took the non-linearity of the input and output of the generating unit that satisfied both equality and inequality constraints; the average ratio was 1:0.995968:0.993564.

This study realizes the whole fuel cost minimization in which various types of intelligent algorithms have been applied to the field of load economic scheduling. With the continuous evolution of intelligent algorithms, they save a lot of fuel cost for the ELD problem.

The ICSO is applied to solve the ELD problem. The quality of the optimal solution and the convergence speed of ICSO are better than that of CSO and PSO. Compared with PSO and CSO, ICSO can dispatch the generator more reasonably, thus saving the fuel cost. This will help the power sector to achieve greater economic benefits. Hence, the ICSO has good performance and significant effectiveness in solving the ELD problem.

The purpose of this paper is to focus on three organizational support factors that could potentially improve organizational commitment among downsizing survivors.

Using a sample of 2,751 employees, a secondary analysis of employee survey data examined the hypotheses that customer service orientation (CSO) and equity would moderate the strength of the two‐way interaction between perceived organizational support (POS) and perceived supervisor support (PSS) when predicting organizational commitment among downsizing survivors. In this way, the impact of CSO (H1) or equity (H2) would be stronger when POS and PSS were low. A third hypothesis (H3) examined whether survivors' organizational tenure was positively related to organizational commitment.

H1 and H2 were partially confirmed, indicating that CSO compensated most when PSS was low and that equity compensated most when POS was low among downsizing survivors. H3 was not confirmed as no positive correlation was found between survivors' increased organizational tenure and organizational commitment.

The sample was drawn from one US organization and, because this was a secondary analysis, established scales could not be used for some constructs. Most of the variance in the exploratory factor analysis was on the first factor, POS.

Organizations should make every attempt to maintain or increase survivors' CSO and equity in order to improve organizational commitment. In addition, organizations cannot necessarily rely on their longer‐tenured employees to stay committed after a downsizing.

The study uncovered two previously unknown findings regarding the importance of CSO and equity to the organizational commitment of survivors.