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This study develops a model and algorithm to solve the decentralized resource-constrained multi-project scheduling problem (DRCMPSP) and provides a suitable priority rule (PR) for coordinating global resource conflicts among multiple projects.

This study addresses the DRCMPSP, which respects the information privacy requirements of project agents; that is, there is no single manager centrally in charge of generating multi-project scheduling. Accordingly, a three-stage model was proposed for the decentralized management of multiple projects. To solve this model, a three-stage solution approach with a repeated negotiation mechanism was proposed.

The experimental results obtained using the Multi-Project Scheduling Problem LIBrary confirm that our approach outperforms existing methods, regardless of the average utilization factor (AUF). Comparative analysis revealed that delaying activities in the lower project makespan produces a lower average project delay. Furthermore, the new PR LMS performed better in problem subsets with AUF < 1 and large-scale subsets with AUF > 1.

A solution approach with a repeated-negotiation mechanism suitable for the DRCMPSP and a new PR for coordinating global resource allocation are proposed.

This study aims to identify the enablers of supply chain resilience (SCR) through a literature review and expert panel input in the context of Pakistan and the post-pandemic era. This study also aims to categorize and rank the identified enablers using expert panel input.

A review of the extant literature was conducted to investigate and identify the factors that contribute to SCR. The relative ranking of the enablers was carried out by a group of industry and academic experts. The expert panel was convened to compare the main categories and each enabler in pairs and to score the enablers using triangular fuzzy numbers.

This study identified 16 critical SCR enablers. Using the fuzzy analytic hierarchy process (AHP), these enablers were divided into three groups and analyzed. The results show that financial enablers, technology enablers and then social enablers are prioritized when it comes to SCR in emerging markets. The robustness of the ranking of enablers is tested through sensitivity analysis.

The results shall be helpful for policymakers and managers to understand the important enablers and also help allocate resources to important enablers. Managers will be able to formulate strategies to achieve SCR in an uncertain environment.

This is one of the first attempts to identify and rank the enablers of SCR in an emerging economy context.

Exact solution of time–cost trade-off problem (TCTP) by the state-of-the-art meta-heuristic algorithms can be obtained for small- and medium-scale problems, while satisfactory results cannot be obtained for large construction projects. In this study, a hybrid heuristic meta-heuristic algorithm that adapts the search domain is developed to solve the large-scale discrete TCTP more efficiently.

Minimum cost slope–based heuristic network analysis algorithm (NAA), which eliminates the unfeasible search domain, is embedded into differential evolution meta-heuristic algorithm. Heuristic NAA narrows the search domain at the initial phase of the optimization. Moreover, activities with float durations higher than the predetermined threshold value are eliminated and then the meta-heuristic algorithm starts and searches the global optimum through the narrowed search space. However, narrowing the search space may increase the probability of obtaining a local optimum. Therefore, adaptive search domain approach is employed to make reintroduction of the eliminated activities to the design variable set possible, which reduces the possibility of converging into local minima.

The developed algorithm is compared with plain meta-heuristic algorithm with two separate analyses. In the first analysis, both algorithms have the same computational demand, and in the latter analysis, the meta-heuristic algorithm has fivefold computational demand. The tests on case study problems reveal that the developed algorithm presents lower total project costs according to the dependent t-test for paired samples with α = 0.0005.

In this study, TCTP is solved without considering quality or restrictions on the resources.

The proposed method enables to adapt the number of parameters, that is, the search domain and provides the opportunity of obtaining significant improvements on the meta-heuristic algorithms for other engineering optimization problems, which is the theoretical contribution of this study. The proposed approach reduces the total construction cost of the large-scale projects, which can be the practical benefit of this study.

This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries.

A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling.

The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector.

Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development.

To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

This study analyzes the impact of sports social media on a country regarding three international events connected to the brand Spain. It examines (1) the use and importance of various social media platforms in sports events and (2) identifies the countries generating the most social media content.

A total of 1,711,084 posts were collected for analysis, focusing on FIFA World Cup Qatar 2022, XLI Marathon Valencia Trinidad Alfonso 2022 and Davis Cup 2022, with a particular emphasis on the Spain brand. Through Atribus, diverse social media data were recovered and analyzed. Later, we recommended employing various metrics and ANOVAs to address the research questions. Additionally, we conducted a sentiment analysis.

The results show differences between (1) the use and relevance of social network platforms and events and (2) the content generated by different countries. The practical implications offer valuable insights for sports event organizers, destination managers and other stakeholders. The research implications suggest potential avenues for future research based on the observed patterns and behaviors in social media posts related to sports events and Brand Spain.

(1) Some papers have studied the role of sports events’ social media, ignoring the comparison among different social media platforms; (2) usually, previous literature has focused on a single event or sport and (3) although there is considerable research related to the strategic and operational Inés Küster Boluda Inés Küster Boluda role of social media, there is less systematic analysis related to the extent sports events use social media in general and in specific social media platforms and virtually nonexistent studies that employ index measurements.

本研究擬分析就三個與西班牙品牌有關的國際體育賽事而言，體育社交媒體對一個國家的影響。俱體而言，本研究擬探討： (一) 、各體育賽事社交媒體平台的使用和其重要性，以及 (二) 、是哪些國家生成最多的社交媒體內容。

研究人員收集共計1,711,084帖子以便進行分析;其焦點放在2022年卡塔爾世界盃 (即2022年國際足聯世界盃) ，2022年特尼利尼達阿方索馬拉松賽－瓦倫西亞 (XLI Marathon Valencia Trinidad Alfonso 2022) 和2022年台維斯盃;研究人員特別把重點放在西班牙品牌上。研究人員透過 Atribus 重新取得多種多樣的社交媒體數據，然後進行分析。之後，研究人員建議使用不同的度量和方差分析去處理各研究問題，以及進行了情感分析。

研究結果顯示了以下兩者之差異：(一) 、社交網絡平台和比賽項目的使用和關聯，以及 (二) 、不同國家生成的內容。從這個研究發現，體育賽事的籌辦者、目的地管理人員和其它利益相關者，均會獲得寶貴的實務啟示;至於就未來學術研究的路向而言，學者和研究人員或許可觀察關於體育賽事和西班牙品牌的社交媒體帖子裡顯示的模式和行為，從而找到合適的研究路徑。

本研究有以下的貢獻：(一) 、從前的研究多只探討關於體育賽事的社交媒體所扮演的角色，而忽略了要比較不同社交媒體平台的需要;(二) 、過去的文獻通常聚焦於單一的賽事或運動上;以及 (三) 、雖然探討關於社交媒體在戰略上和在操作上所扮演的角色的研究為數不少，但甚少研究、就體育賽事大體使用社交媒體的程度，或使用特定的社交媒體平台的程度進行分析和探討。再者，幾乎沒有學者或研究人員在有關的研究上使用指標測量法;就此三點而言，本研究可說填補了有關的研究空白。

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

Using data from Vietnam to reveal which factors affected the impressive growth of Vietnam's e-commerce during the COVID-19 pandemic.

Drawing on the Stimulus–Organism–Response (S-O-R) framework, the study proposed a conceptual model in which the influence of COVID-19 information overload (IO) on online purchase intention (OPI) was discovered. The authors were also interested in examining the moderator roles of self-construal (SC), perceived ease of use (PEOU) and perceived usefulness (PU) in inducing the intention to make an online purchase.

Perceived threat (PT) and cyberchondria (C) played full mediation roles in the impact of IO on OPI. Moreover, PT was found to be a partial mediator of the relationship between IO and C. Furthermore, interdependent self-construal (IntSC) positively moderated the positive effect of IO on PT. Finally, PU and PEOU showed significant moderated moderation effects, in which PU moderated the effects of PT and C on OPI, whereas PU itself was moderated by PEOU.

Understanding the positive effects of IO, C and PT on OPI can be useful for marketers. In addition, managers should improve the ease-of-use and usefulness of online stores/platforms to attract more consumers to online channels.

Marketers and managers should learn more about how to take advantage of IO, PT and C. For instance, to sell medical supplements, marketer should push up related-health information such as obesity, diabetics, to make consumers perceive a threat to their health and search for ways to improve their health condition. This is the time when advertisements for medical supplements bring into play. This method can be applied in many different fields. The key is that marketers should find out what is the threat that their targeted customers can perceive and then spread out a huge amount of relevant information.

The government should control infodemic and guide people to obtain official information. This helps to restrain the PT and C, which seriously harm people's health and affect their behaviors, such as making unusual or panicked purchases. This study also suggests a considerable concern that residents of Asian cultures, where IntSC is dominant, may perceive threat more than residents of Western cultures.

Limited research addresses the relationship between PEOU and PU when they act as moderators. Current research not only explains the moderation effect of PU under the influence of PEOU but also suggests that PEOU may be more important than PU in emerging markets due to customers' inexperience in online markets or channels. It also explores the factors that influenced OPI in Vietnam during the COVID-19 outbreak and contributes to the scientific literature on Vietnam, especially in terms of discovering the tendency of SC, which has not been mentioned before in research about Vietnamese.

This paper aims to examine the determinants that influence acceptance towards e-wallet apps by extending the technology acceptance model (TAM) among (asnaf), a term used for charity or gift receivers from alms tax distribution institutions also known as donee.

The review of literature and structural equation modelling approach using judgemental sampling on extended TAM and determinants of e-wallet apps’ acceptance related to asnaf (donee) were conducted in a bid to contribute to the factors that are instrumental in determining acceptance of e-wallet services among asnaf.

The findings indicate that the e-wallet app’s service acceptance is determined not only by perceived usefulness, consumer maqasid index and consumer innovativeness but also by subjective norms. On the contrary, consumer maqasid index and perceived ease of use do not lend themselves to be the factor of asnafs’ e-wallet acceptance. The authors extend the TAM model to determine the factors that may be influential in predicting the e-wallet app acceptance by asnaf.

In assessing future outcomes when different sampling techniques are opted for and geographic coverage is expanded, this study should be considered in terms of the limited scope.

This study is intended to serve as a reference for making a significant contribution related to user acceptance factors related to alms tax-based e-wallet apps in asnafs’ context in Malaysia in terms of both theory and practice.

TAM is extended in the context of e-wallet app acceptance among asnafs’. A variable, namely, consumer innovativeness, is tested using the extended TAM model. To the best of the authors’ knowledge, consumer innovativeness in the context of asnafs’ acceptance of e-wallet apps is yet to be tested. Therefore, this paper will be a useful reference for policymakers, technologists, academicians and future researchers.

The fiscal outlay efficiency matters when the performance-based allocation of funds is made to state governments by the central government in a federal structure of an economy like India. Also the efficiency cannon of public expenditure is a key aspect in the field of public economics. Thus, a study to evaluate the efficiency in fiscal outlay of Indian states has been conducted.

The paper offers a three divisions–based paradigm under Network Data Envelopment Analysis framework to compare the performance of fiscal entities (say Indian state governments) in converting available fiscal resources into desired short-run and long-run growth and development objectives. The network efficiency score has been taken as a measure of the quality of fiscal outlay management that is trifurcated into divisional efficiencies representing budgeting process, fiscal outlay efficiency process and fiscal outlay effectiveness process.

It has been noticed that the states are under performing in achieving short-run growth targets and so the efficiency process division has been identified a major source of fiscal under performance. Suboptimum allocation of fiscal expenditure under various heads within the fiscal resources, as explained under budgeting process, is another major cause of fiscal under performance.

The study purposes a three divisions–based paradigm that takes into account efficiency of a state in (1) planning budget, (2) achieving short-run growth targets and (3) achieving long-run development targets. These three stages are named as budgeting process efficiency, fiscal outlay efficiency and fiscal outlay effectiveness, respectively. Therefore, a new paradigm called BEE paradigm is proposed to evaluate performance of fiscal entities in terms of fiscal outlay efficiency.

In existing literature on measuring efficiency of public expenditure, the public sector outputs have been made as function of fiscal expenditure as input treating the said outlay as an exogenous variable. In present context, the fiscal expenditure has been treated endogenous to the budgeting process. A high inefficiency on account of budgeting process supports this treatment too.