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The purpose of this paper is to develop an interval method for vehicle allocation and route planning in case of an evacuation.

First, the evacuation route planning system is described and the notations are defined. An inexact programming model is proposed. The goal of the model is to achieve optimal planning of vehicles allocation with a minimized system time under the condition of inexact information. The constraints of the model include four types: number of vehicles constraint, passengers balance constraints, maximum capacity of links constraints and no negative constraints. The model is solved through the decomposition of the inexact model. A hypothetical case is developed to illustrate the proposed model.

The paper finds that the interval solutions are feasible and stable for evacuation model in the given decision space, and this may reduce the negative effects of uncertainty, thereby improving evacuation managers' estimates under different conditions.

This method entails incorporation of uncertainties existing as interval values into model formulation and solution procedure, and application of the developed model and the related solution algorithm in a hypothetical case study.

This study aims to investigate the contextual challenges of emergency Web-enabled teaching from instructors’ point of view and their future preference for online education.

A total of 165 instructors from various public and private universities and university colleges in Malaysia participated in this online survey. Data were analyzed using multiple regression.

The significant challenges for future preference for online education in terms of their relative importance were supporting learners, effectiveness, disadvantages and advantages of emergency Web-enabled teaching.

This study discusses theoretical, practical and public policy implications for the future of teaching in higher education due to the COVID-19 public health emergency.

The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and the internal control system. In particular, it aims to illustrate how the COBIT’s structure and processes impact on the seven categories of factors that compose the control environment.

This paper aims to highlight how an IT governance framework with its processes enables to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the COBIT framework provides some indications for managers and auditors, which must implement or assess internal control system.

The adoption of the framework allows managers to focus effectively on integrating, aligning and linking processes. This improves the understanding of the key aspects connected to the control environment. In addition, the adoption of the framework allows overcoming some limitations regarding the Committee of Sponsoring Organizations framework.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on Accounting Information Systems themes and, through the examination of an IT governance framework, suggests solutions and tools than can help managers and auditors to address the control environment assessment.

This paper aims to explore the sources of China's property boom from 2000 to 2009. The basic research hypothesis is that the property boom is largely associated with Chinese local governments’ incentive structure which prioritizes GDP growth for evaluating their performance.

Based on the fixed effects panel data regression model of 35 major Chinese cities, the determinants of property investment, property price and land sale price are identified. In particular, the roles of local governments in boosting the property boom are discussed.

Property investment is driven by accelerating urbanization process, easier availability of bank loans and more housing sales. Meanwhile, higher disposable income, more housing sales and increasing property investment are identified to mainly account for the property price escalation. It is further demonstrated that increasing property price has positive effect on land sale price. Local governments have quickened the urbanization process, released more bank loans and sold more land through public auction to support property development, sustain property price and increase land sale revenue. Such behaviour is closely related to Chinese local governments’ incentive structure.

Previous studies have not empirically tested the relationships between local governments’ pursuits for higher revenue in the urban land market and China's magnified and sustained property boom over the past decade. A prosperous property market is conducive to economic development and hence local officials’ chances of political promotion.

This study aims to explore the impact of tourists’ perceptions of two rural destination attractiveness dimensions on tourists’ environmentally responsible behavioral intentions (ERBI). Further, the mediating effects of tourists’ green self-identity on the relationship between the perception of rural destination attractiveness and ERBI are investigated.

This study collected survey data from 188 tourists who had visiting experiences in rural attractions located in the Guangdong Province of China. Partial least squares structural equation modeling (PLS-SEM) was used to test the proposed hypotheses.

The results found that rural destination specialty fresh food attractiveness perceived by tourists was positively associated with their ERBI. Moreover, tourists’ green self-identity positively mediated the perception of rural destination attractiveness and ERBI.

This study explains how the tourists’ perceptions of two rural destination attractiveness dimensions influence their ERBI. By exploring the mediating role of tourists’ green self-identity, this study also emphasizes the transforming mechanism from tourists’ perceived experience to their ERBI. The study provides insights into nature-based tourism destination management and sustainability practices.

This paper aims to examine optimal decisions for information security investments for a firm in a fuzzy environment. Under both sequential and simultaneous attack scenarios, optimal investment of firm, optimal efforts of attackers and their economic utilities are determined.

Throughout the analysis, a single firm and two attackers for a “firm as a leader” in a sequential game setting and “firm versus attackers” in a simultaneous game setting are considered. While the firm makes investments to secure its information assets, the attackers spend their efforts to launch breaches.

It is observed that the firm needs to invest more when it announces its security investment decisions ahead of attacks. In contrast, the firm can invest relatively less when all agents are unaware of each other’s choices in advance. Further, the study reveals that attackers need to exert higher effort when no agent enjoys the privilege of being a leader.

In a novel approach, inherent system vulnerability of the firm, financial benefit of attackers from the breach and monetary loss suffered by the firm are considered, as fuzzy variables in the well-recognized Gordon – Loeb breach function, with the help of fuzzy expectation operator.

This study reports that the optimal breach effort exerted by each attacker is proportional to its obtained economic benefit for both sequential and simultaneous attack scenarios. A set of numerical experiments and sensitivity analyzes complement the analytical modeling.

In a novel approach, inherent system vulnerability of the firm, financial benefit of attackers from the breach and monetary loss suffered by the firm are considered, as fuzzy variables in the well-recognized Gordon – Loeb breach function, with the help of fuzzy expectation operator.

The purpose of this study is to address the impact of the related party transactions (RPTs) on firm value. The authors bring evidence from a usually ignored empirical setting: an African emerging market.

In particular, the authors focus on companies listed on the Egyptian stock market using a sample of EGX 30 from 2012 to 2017.

Unlike the literature, the authors find no significant relationship between RPTs and market value.

This research provides insights for policymakers and other interested parties concerning the perception of RPTs in Egypt.

The reported different findings of this study assure the intermediary role of the context and the local culture in the relationship between RPTs and firm value, in contrast to the negative view that is mostly reported in the literature.

The purpose of this paper is to demonstrate how to find the optimal investment level in protecting an organisation’s assets.

This study integrates a case study of an international financial organisation with various methods and theories in security economics and mathematics, such as value-at-risk (VaR), Monte Carlo simulation, exponential and Poisson probability distributions. Thereby it combines theory and empirical findings to establish a new approach to determining optimal security investment levels.

The results indicate that optimal security investment levels can be found through computer simulation with historical incident data to find VaR. By combining various scenarios, the convex graph of the risk cost function has been plotted, where the minimum of the graph represents the optimal invest level for an asset.

The limitations of the research include a modest number of loss observations from one case study, and the use of normal probability distribution. The approach has limitations where there are no historical data available or the data has zero losses. These areas should undergo further research including larger data set of losses and exploring other probability distributions.

The results can be used by leading business practitioners to assist them with decision making on investment to the increased protection of an asset.

The originality of this research is in its new way of combining theories with historical data to create methods to measure theoretical and empirical strength of a control (or set of controls) and translating it to loss probabilities and loss sizes.

The purpose of this paper is to investigate the influence of employees’ trait rumination on the variability of their state rumination and the continuing influence on their negative affect at home.

A time-lagged experience sampling method was used for the data collection from full-time employees in the hotel industry. The hypotheses were tested with multilevel modeling using a random coefficient modeling approach.

Hotel employees who are high in trait rumination generally show high levels of state rumination and greater within-person variability in state rumination over time. Additionally, the negative effects of workplace state rumination can last until employees come home and the next day before going to work. Furthermore, employees who are high in trait rumination are more likely to be influenced by state rumination, as they experience more negative affect after arriving home.

Rumination has been shown to decrease hotel employee overall well-being. The findings of this study provide suggestions for remedial measures that can be taken by hotel organizations to help employees address ruminative thinking.

Drawing on response styles and work/family border theories, this study contributes to the rumination literature by considering both trait rumination and state rumination in a broader context. For a comprehensive understanding of the dynamic temporal characteristics of state rumination, this study considers the net intraindividual variability of state rumination as the outcome of trait rumination.