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This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

The purpose of this paper is to analyse and classify the literature that contributed to three questions, namely, what are the benefits of big data analytics (BDA) in the field of supply chain management (SCM) and logistics, what are the challenges in BDA applications in the field of SCM and logistics and what are the determinants of successful applications of BDA in the field of SCM and logistics.

This paper conducts a systematic literature review (SLR) to analyse the findings of 44 selected papers published in the period from 2016 to 2020, in the area of BDA and its impact on SCM. The designed protocol is composed of 14 steps in total, following Tranfeld (2003). The selected research papers are categorized into four themes.

This paper identifies sets of benefits to be gained from the use of BDA in SCM, including benefits in data analytics capabilities, operational efficiency of logistical operations and supply chain/logistics sustainability and agility. It also documents challenges to be addressed in this application, and determinants of successful implementation.

The scope of the paper is limited to the related literature published until the beginning of Corona Virus (COVID) pandemic. Therefore, it does not cover the literature published since the COVID pandemic.

This paper contributes to the academic research by providing a roadmap for future empirical work into this field of study by summarising the findings of the recent work conducted to investigate the uses of BDA in SCM and logistics. Specifically, this paper culminates in a summary of the most relevant benefits, challenges and determinants discussed in recent research. As the field of BDA remains a newly established field with little practical application in SCM and logistics, this paper contributes by highlighting the most important developments in contemporary literature practical applications.

Higher education plays an essential role in achieving the United Nations sustainable development goals (SDGs). However, there are only scattered studies on monitoring how universities promote SDGs through their curriculum. The purpose of this study is to investigate the connection of existing common core courses in a university to SDG education. In particular, this study wanted to know how common core courses can be classified by machine-learning approach according to SDGs.

In this report, the authors used machine learning techniques to tag the 166 common core courses in a university with SDGs and then analyzed the results based on visualizations. The training data set comes from the OSDG public community data set which the community had verified. Meanwhile, key descriptions of common core courses had been used for the classification. The study used the multinomial logistic regression algorithm for the classification. Descriptive analysis at course-level, theme-level and curriculum-level had been included to illustrate the proposed approach’s functions.

The results indicate that the machine-learning classification approach can significantly accelerate the SDG classification of courses. However, currently, it cannot replace human classification due to the complexity of the problem and the lack of relevant training data.

The study can achieve a more accurate model training through adopting advanced machine learning algorithms (e.g. deep learning, multioutput multiclass machine learning algorithms); developing a more effective test data set by extracting more relevant information from syllabus and learning materials; expanding the training data set of SDGs that currently have insufficient records (e.g. SDG 12); and replacing the existing training data set from OSDG by authentic education-related documents (such as course syllabus) with SDG classifications. The performance of the algorithm should also be compared to other computer-based and human-based SDG classification approaches for cross-checking the results, with a systematic evaluation framework. Furthermore, the study can be analyzed by circulating results to students and understanding how they would interpret and use the results for choosing courses for studying. Furthermore, the study mainly focused on the classification of topics that are taught in courses but cannot measure the effectiveness of adopted pedagogies, assessment strategies and competency development strategies in courses. The study can also conduct analysis based on assessment tasks and rubrics of courses to see whether the assessment tasks can help students understand and take action on SDGs.

The proposed approach explores the possibility of using machine learning for SDG classifications in scale.

This study aims to explore and empirically test variables influencing material delivery schedule inaccuracies?

A mixed-method case approach is applied. Explanatory variables are identified from the literature and explored in a qualitative analysis at an automotive original equipment manufacturer. Using logistic regression and random forest classification models, quantitative data (historical schedule transactions and internal data) enables the testing of the predictive difference of variables under various planning horizons and inaccuracy levels.

The effects on delivery schedule inaccuracies are contingent on a decoupling point, and a variable may have a combined amplifying (complexity generating) and stabilizing (complexity absorbing) moderating effect. Product complexity variables are significant regardless of the time horizon, and the item’s order life cycle is a significant variable with predictive differences that vary. Decoupling management is identified as a mechanism for generating complexity absorption capabilities contributing to delivery schedule accuracy.

The findings provide guidelines for exploring and finding patterns in specific variables to improve material delivery schedule inaccuracies and input into predictive forecasting models.

The findings contribute to explaining material delivery schedule variations, identifying potential root causes and moderators, empirically testing and validating effects and conceptualizing features that cause and moderate inaccuracies in relation to decoupling management and complexity theory literature?

This paper aims to examine the impact of the COVID-19 pandemic on the private label food products, specifically assessing the stability and changes in factors influencing purchasing decisions, and comparing pre-pandemic and post-pandemic datasets.

The study employs the Extra Tree Classifier method, a robust quantitative approach, to analyse data collected from questionnaires distributed among two distinct consumer samples. This methodological choice is explicitly adopted to provide a clear classification of factors influencing consumer preferences for private label products, surpassing conventional qualitative methods.

Despite the profound disruptions caused by the COVID-19 pandemic, this research underscores the persistent hierarchy of factors shaping consumer choices in the private label food market, showing an overall stability in consumer behaviour. At the same time, the analysis of individual variables highlights the positive increase in those related to product quality, health, taste, and communication.

The use of online surveys for data collection may introduce a self-selection bias, and the non-probabilistic sampling method could limit the generalizability of the results.

Practical implications suggest that managers in the private label industry should prioritize enhancing quality control, ensuring effective communication, and dynamically adapting strategies to meet evolving consumer preferences, with a particular emphasis on quality and health attributes.

This study contributes to the existing body of literature by providing insights into the profound transformations induced by the COVID-19 pandemic on consumer behaviour, specifically in relation to their preferences for private label food products.

The variance between the winning bid and the owner's estimated cost (OEC) is one of the construction management risks in the pre-tendering phase. The study aims to enhance the quality of the owner's estimation for predicting precisely the contract cost at the pre-tendering phase and avoiding future issues that arise through the construction phase.

This paper integrated artificial neural networks (ANN), deep neural networks (DNN) and time series (TS) techniques to estimate the ratio of a low bid to the OEC (R) for different size contracts and three types of contracts (building, electric and mechanic) accurately based on 94 contracts from King Saud University. The ANN and DNN models were evaluated using mean absolute percentage error (MAPE), mean sum square error (MSSE) and root mean sums square error (RMSSE).

The main finding is that the ANN provides high accuracy with MAPE, MSSE and RMSSE a 2.94%, 0.0015 and 0.039, respectively. The DNN's precision was high, with an RMSSE of 0.15 on average.

The owner and consultant are expected to use the study's findings to create more accuracy of the owner's estimate and decrease the difference between the owner's estimate and the lowest submitted offer for better decision-making.

This study fills the knowledge gap by developing an ANN model to handle missing TS data and forecasting the difference between a low bid and an OEC at the pre-tendering phase.

Nature’s evolution has shaped intelligent behaviors in creatures like insects and birds, inspiring the field of Swarm Intelligence. Researchers have developed bio-inspired algorithms to address complex optimization problems efficiently. These algorithms strike a balance between computational efficiency and solution optimality, attracting significant attention across domains.

Bio-inspired optimization techniques for feature engineering and its applications are systematically reviewed with chief objective of assessing statistical influence and significance of “Bio-inspired optimization”-based computational models by referring to vast research literature published between year 2015 and 2022.

The Scopus and Web of Science databases were explored for review with focus on parameters such as country-wise publications, keyword occurrences and citations per year. Springer and IEEE emerge as the most creative publishers, with indicative prominent and superior journals, namely, PLoS ONE, Neural Computing and Applications, Lecture Notes in Computer Science and IEEE Transactions. The “National Natural Science Foundation” of China and the “Ministry of Electronics and Information Technology” of India lead in funding projects in this area. China, India and Germany stand out as leaders in publications related to bio-inspired algorithms for feature engineering research.

The review findings integrate various bio-inspired algorithm selection techniques over a diverse spectrum of optimization techniques. Anti colony optimization contributes to decentralized and cooperative search strategies, bee colony optimization (BCO) improves collaborative decision-making, particle swarm optimization leads to exploration-exploitation balance and bio-inspired algorithms offer a range of nature-inspired heuristics.

The concept of productivity is central to performance management and decision-making, although it is complex and multifaceted. This paper aims to describe a methodology based on the use of Big Data in a cluster analysis combined with a data envelopment analysis (DEA) that provides accurate and reliable productivity measures in a large network of retailers.

The methodology is described using a case study of a leading kitchen furniture producer. More specifically, Big Data is used in a two-step analysis prior to the DEA to automatically cluster a large number of retailers into groups that are homogeneous in terms of structural and environmental factors and assess a within-the-group level of productivity of the retailers.

The proposed methodology helps reduce the heterogeneity among the units analysed, which is a major concern in DEA applications. The data-driven factorial and clustering technique allows for maximum within-group homogeneity and between-group heterogeneity by reducing subjective bias and dimensionality, which is embedded with the use of Big Data.

The use of Big Data in clustering applied to productivity analysis can provide managers with data-driven information about the structural and socio-economic characteristics of retailers' catchment areas, which is important in establishing potential productivity performance and optimizing resource allocation. The improved productivity indexes enable the setting of targets that are coherent with retailers' potential, which increases motivation and commitment.

This article proposes an innovative technique to enhance the accuracy of productivity measures through the use of Big Data clustering and DEA. To the best of the authors’ knowledge, no attempts have been made to benefit from the use of Big Data in the literature on retail store productivity.

The main objective of this paper is to analyse the relationship between innovation and traditional concepts to explain the phenomenon of traditional food with innovation from a market and consumer behaviour perspective in the Mexican context.

The research is carried out in two phases: (1) analysis of the offer in distribution and (2) consumer research. First, a mixed observation technique in the offer of traditional foods with innovation was carried out. The data were recollected from 24 companies' websites and was complemented with information from main distribution chains of the city of Hermosillo (Mexico). Second, a survey was carried out with 310 Mexican consumers. The data obtained were analysed using bi-variable and multivariable techniques.

The findings from the websites showed that there are 19 traditional products with innovation that are marketed through this medium, while 39 traditional products with innovation are offered in distribution chains. Of all foods, 61% showed innovations in ingredients and materials. Also, the consumer evaluations identified three segments: the consumers orientated towards innovations, convenience and health (42.2%), those orientated towards sensory innovations (39%), and those more inclined towards innovations in marketing and availability (18.7%).

The research considers a partial perspective of the agri-food chain and not an integral vision, it is limited to a specific area and to certain traditional foods.

The symbiosis between innovation and tradition is identified from the perspective of supply and demand. The trend that exists in the market regarding the types of innovations and the gaps that exist regarding environmental elements are recognized.

The data obtained in the research generate information for business decision-making and entrepreneurship; in addition indicates new dietary and consumption patterns. It also provides knowledge about innovation and tradition, and highlights the relevance of traditional food.

This study tries to fill a gap in the literature by focusing on the market and consumer behaviour perspective for traditional food with innovation.

This paper aims to study the economic effects of Cloud Computing for a sample of Israeli firms. The authors propose a framework that considers how this technology affects firm performance also introducing the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.

The model is estimated through structural equation modeling. The data set consists of the microdata of the survey of information and communication technologies uses and cyber protection in business conducted in Israel by the Central Bureau of Statistics.

The results point to Cloud Computing as a crucial technology to increase firm performance, presenting significant direct and indirect effects as the use of complementary technologies maximizes its impact. Firms that enjoy most direct economic gains from Cloud Computing appear to be the smaller ones, although larger enterprises seem more capable to assimilate complementary technologies, such as Big Data and Machine Learning. The total effects of cloud on firm performance are quite similar among manufacturing and service firms, although the composition of the different effects involved is different.

This paper is one of the very few analyses estimating the impact of Cloud Computing on firm performance based on country microdata and, to the best of the authors’ knowledge, the first one that contemplates the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.