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This paper explores the intricate interdependencies among core components of airline business models (BMs). In the airline industry, where BMs are complex systems, a successful BM requires an orchestrated configuration of various components. However, there is a paucity of research in BM literature pertaining to the interrelationships among key components of airline BMs.

Employing interpretive structural modelling, we gathered input from experts in Iran to assess the driving power and dependency of elements within airline BMs.

Our findings highlight the significance of operating environment conditions and competitive market dynamics as pivotal external components shaping the foundational structure. Value proposition, customer relationship management, and process monitoring are crucial linkage components that drive power and dependency. Notably, capturing value is positioned with the highest dependency.

We utilised the ISM technique to visualize interdependencies within airline business models, aiding strategic decision-making. Our findings suggest aligning business and operational strategies with market needs ensures effective value creation and capture, maintaining competitive advantage in the airline industry. In addition, our research reveals critical factors affecting value creation and capture, emphasising monitoring the operating environment and competitive market, and strategically managing value propositions and customer relationship initiatives in the airline industry. We advise adapting business models to external changes for sustained growth and recommend regular monitoring of industry trends and customer expectations.

Framed within complexity theory, these insights offer valuable perspectives on identifying and situating critical BM components in the airline industry. The practical implications derived from this study serve as strategic tools for airline managers and potential investors to optimise the design of their airline BMs.

This study aims to understand the manifestation and adherence of performance management system (PMS) components in Brazilian startups, concurrently considering the different stages of development and catalyzing factors.

We gathered data through semi-structured interviews with founders and C-level executives from 19 startups. We used an inductive and exploratory method to spot patterns and differences through content analysis, aiming for a contextual understanding of startup PMS manifestation.

We analyzed the PMS of each startup, highlighting the consistency and differences among PMS components in each stage, considering the value proposition, goals, performance perspectives, monitoring indicators, action plans and performance evaluation processes. We also observe various catalyst factors that played an important role in accelerating the early development of the PMS in each stage.

This study provides a practical understanding of the meaning of each PMS component maturity that could be applied to startups in different stages and the catalyzing factors that played an important role in accelerating the initial development of PMS, providing practitioners with a holistic and situated context approach.

This is one of the first studies to provide empirical evidence on the manifestation and adherence of different components of the PMS in Brazilian startups, considering concurrently the organizational life cycle and existing catalyzing factors to the reality of these organizations.

In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.

To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.

We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.

To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.

For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.

We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.

This paper aimed to contextualize the process of public hospital providing services, based on the measurement of the performance of Federal University Hospitals (HUFs) of Brazil, using the technique of multivariate statistics of principal component analysis.

This research presented a descriptive and quantitative character, as well as exploratory purpose and followed the inductive logic, being empirically structured in two stages, that is, the application of principal component analysis (PCA) in four healthcare performance dimensions; subsequently, the full reapplication of principal component analysis in the most highly correlated variables, in module, with the first three main components (PC1, PC2 and PC3).

From the principal component analysis, considering mainly component I, with twice the explanatory power of the second (PC2) and third components (PC3), it was possible to evidence the efficient or inefficient behavior of the HUFs evaluated through the production of medical residency, by specialty area. Finally, it was observed that the formation of two groups composed of seven and eight hospitals, that is, Groups II and IV shows that these groups reflect similarities with respect to the scores and importance of the variables for both hospitals’ groups.

Among the main limitations it was observed that there was incomplete data for some HUFs, which made it impossible to search for information to explain and better contextualize certain aspects. More specifically, a limited number of hospitals with complete information were dealt with for 60% of SIMEC/REHUF performance indicators.

The use of PCA multivariate technique was of great contribution to the contextualization of the performance and productivity of homogeneous and autonomous units represented by the hospitals. It was possible to generate a large quantity of information in order to contribute with assumptions to complement the decision-making processes in these organizations.

Development of public policies with emphasis on hospitals linked to teaching centers represented by university hospitals. This also involved the projection of improvements in the reach of the efficiency of the services of assistance to the public health, from the qualified formation of professionals, both to academy, as to clinical practice.

The originality of this paper for the scenarios of the Brazilian public health sector and academic area involved the application of a consolidated performance analysis technique, that is, PCA, obtaining a rich work in relation to the extensive exploitation of techniques to support decision-making processes. In addition, the sequence and the way in which the content, formed by object of study and techniques, has been organized, generates a particular scenario for the measurement of performance in hospital organizations.

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

Currently, engineering project design lacks a design framework that fully combines subjective experience and objective data. This study develops an aided design decision-making framework to automatically output the optimal design alternative for engineering projects in a more efficient and objective mode, which synthesizes the design experience.

A database of design components is first constructed to facilitate the retrieval of data and the design alternative screening algorithm is proposed to automatically select all feasible design alternatives. Then back propagation (BP) neural network algorithm is introduced to predict the cost of all feasible design alternatives. Based on the gray relational degree-particle swarm optimization (GRD-PSO) algorithm, the optimal design alternative can be selected considering multiple objectives.

The case study shows that the BP neural network-cost prediction algorithm can well predict the cost of design alternatives, and the framework can be widely used at the design stage of most engineering projects. Design components with low sensitivity to design objectives have been obtained, allowing for the consideration of disregarding their impacts on design objectives in such situations requiring rapid decisions. Meanwhile, design components with high sensitivity to design objective weights have also been obtained, drawing special attention to the effects of changes in the importance of design objectives on the selection of these components. Simultaneously, the framework can be flexibly adjusted to different design objectives and identify key design components, providing decision reference for designers.

The framework proposed in this paper contributes to the knowledge of design decision-making by emphasizing the importance of combining objective data and subjective experience, whose significance is ignored in the existing literature.

Wire-arc-based additive manufacturing (WAAM) is a promising technology for the efficient and economical fabrication of medium-large components. However, the anisotropic behavior of the multilayered WAAM-fabricated components remains a challenging problem.

The purpose of this paper is to conduct a comprehensive study of the grain morphology, crystallographic orientation and texture in three regions of the WAAM printed component. Furthermore, the interdependence of the grain morphology in different regions of the fabricated component with their mechanical and tribological properties was established.

The electron back-scattered diffraction analysis of the top and bottom regions revealed fine recrystallized grains, whereas the middle regions acquired columnar grains with an average size of approximately 8.980 µm. The analysis revealed a higher misorientation angle and an intense crystallographic texture in the upper and lower regions. The investigations found a higher microhardness value of 168.93 ± 1.71 HV with superior wear resistance in the bottom region. The quantitative evaluation of the residual stress detected higher compressive stress in the upper regions. Evidence for comparable ultimate tensile strength and greater elongation (%) compared to its wrought counterpart has been observed.

The study found a good correlation between the grain morphology in different regions of the WAAM-fabricated component and their mechanical and wear properties. The Hall–Petch relationship also established good agreement between the grain morphology and tensile test results. Improved ductility compared to its wrought counterpart was observed. The anisotropy exists with improved mechanical properties along the longitudinal direction. Moreover, cylindrical components have superior tribological properties compared with cuboidal components.

According to regulations, aircraft must be in an airworthy condition before they can be operated. To ensure airworthiness, they must be maintained by an approved component maintenance organisation. This study is aimed to identify potential errors that may arise during the final inspection and certification process of aircraft components, categorise them, determine their consequences and quantify the associated risks. Any removed aircraft components must be sent to an approved aircraft component maintenance organisation for further maintenance and issuance of European Union Aviation Safety Agency (EASA) Form 1. Thereafter, a final inspection and certification process must be conducted by certifying staff to receive an EASA Form 1. This process is crucial because any errors during this stage can result in the installation of unsafe components in an aircraft.

The Systematic Human Error Reduction and Prediction Approach (SHERPA) method was used to identify potential errors. This method involved a review of the procedures of three maintenance organisations, individual interviews with ten subject matter experts and a consensus group of 14 certifying staff from different maintenance organisations to achieve the desired results.

In this study, 39 potential errors were identified during the final inspection and certification process. Furthermore, analysis revealed that 48.7% of these issues were attributed to checking errors, making it the most common type of error observed.

This study pinpoints the potential errors in the final inspection and certification of aircraft components. It offers maintenance organisations a roadmap to assess procedures, implement preventive measures and reduce the likelihood of these errors.

Prefabricated building has been widely applied in the construction industry all over the world, which can significantly reduce labor consumption and improve construction efficiency compared with conventional approaches. During the construction of prefabricated buildings, the overall efficiency largely depends on the lifting sequence and path of each prefabricated component. To improve the efficiency and safety of the lifting process, this study proposes a framework for automatically optimizing the lifting path of prefabricated building components using building information modeling (BIM), improved 3D-A* and a physic-informed genetic algorithm (GA).

Firstly, the industry foundation class (IFC) schema for prefabricated buildings is established to enrich the semantic information of BIM. After extracting corresponding component attributes from BIM, the models of typical prefabricated components and their slings are simplified. Further, the slings and elements’ rotations are considered to build a safety bounding box. Secondly, an efficient 3D-A* is proposed for element path planning by integrating both safety factors and variable step size. Finally, an efficient GA is designed to obtain the optimal lifting sequence that satisfies physical constraints.

The proposed optimization framework is validated in a physics engine with a pilot project, which enables better understanding. The results show that the framework can intuitively and automatically generate the optimal lifting path for each type of prefabricated building component. Compared with traditional algorithms, the improved path planning algorithm significantly reduces the number of nodes computed by 91.48%, resulting in a notable decrease in search time by 75.68%.

In this study, a prefabricated component path planning framework based on the improved A* algorithm and GA is proposed for the first time. In addition, this study proposes a safety-bounding box that considers the effects of torsion and slinging of components during lifting. The semantic information of IFC for component lifting is enriched by taking into account lifting data such as binding positions, lifting methods, lifting angles and lifting offsets.

Drawing on social cognitive career theory (SCCT), this study aims to examine how university students’ attitude towards entrepreneurship education (ATEE) consists of affective, cognitive and behavioral components influences their entrepreneurial intentions. It further examines the role of entrepreneurial self-efficacy (ESE) as a mediator and social norms as a moderator in the ATEE – entrepreneurial intentions and – ESE relationships, respectively.

A sample of 428 university students from the new generational cohort entering workforce now (i.e. generation Z) from the four main cities of the province of Punjab, Pakistan, were considered using an online administered questionnaire. The study analyzes data using SPSS v25 and AMOS v22 and presents descriptive statistics, reliability, validity analysis and linear regression analysis. Furthermore, to test mediation and moderation hypotheses, Hayes’ PROCESS macro v3.0 was used.

The results confirm that individuals’ ATEE based on affective, cognitive and behavioral components have significant influence on entrepreneurial intentions. The findings also confirm the strong mediating role of ESE between the components of ATEE and entrepreneurial intentions. Furthermore, the conditional effects results confirm that social norms strengthened the positive relationships between the affective, behavioral and cognitive components of ATEE – ESE at three levels (low, medium and high).

This study is the first of its nature to unlock the missing link between ATEE’s components and entrepreneurial intentions using the theoretical foundations of SCCT. Furthermore, this study provides theoretical and practical implications specifically considering a developing country – Pakistan.