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With the use of the grey incidence analysis (GIA), indicators such as the absolute degree of grey incidence (ε_ij), relative degree of grey incidence (r_ij) or synthetic degree of grey incidence (ρ_ij) are calculated. However, it seems that some assumptions made to calculate them are arguable, which may also have a material impact on the reliability of test results. In this paper, the authors analyse one of the indicators of the GIA, namely the relative degree of grey incidence. The aim of the article was to verify the hypothesis: in determining the relative degree of grey incidence, the method of standardisation of elements in a series significantly affects the test results.

To achieve the purpose of the article, the authors used the numerical simulation method and the logical analysis method (in order to draw conclusions from our tests).

It turned out that the applied method of standardising elements in series when calculating the relative degree of grey incidence significantly affects the test results. Moreover, the manner of standardisation used in the original method (which involves dividing all elements by the first element) is not the best. Much more reliable results are obtained by a standardisation that involves dividing all elements by their arithmetic mean.

Limitations of the conducted evaluation involve in particular the limited scope of inference. This is since the obtained results referred to only one of the indicators classified into the GIA.

In this article, the authors have evaluated the model of GIA in which the relative degree of grey incidence is determined. As a result of the research, the authors have proposed a recommendation regarding a change in the method of standardising variables, which will contribute to obtaining more reliable results in relational tests using the grey system theory.

The traditional grey relational models directly describe the behavioural characteristics of the systems based on the sample point connections. Few grey relational models can measure the dynamic periodic fluctuation rules of the objects, and most of these models do not have affinities, which results in instabilities of the relational results because of sequence translation. The paper aims to discuss these issues.

Fourier transform functions are used to fit the system behaviour curves, redefine the area difference between the curves and construct a grey relational model based on discrete Fourier transform (DFTGRA).

To verify its validity, feasibility and superiority, DFTGRA is applied to research on the correlation between macroeconomic growth and marine economic growth in China coastal areas. It is proved that DFTGRA has the superior properties of affinity, symmetry, uniqueness, etc., and wide applicability.

DFTGRA can not only be applied to equidistant and equal time sequences but also be adopted for non-equidistant and unequal time sequences. DFTGRA can measure both the global relational degree and the dynamic correlation of the variable cyclical fluctuation between sequences.

The purpose of this paper is to review the current literature in the field of tourism demand forecasting.

Published papers in the high quality journals are studied and categorized based their used forecasting method.

There is no forecasting method which can develop the best forecasts for all of the problems. Combined forecasting methods are providing better forecasts in comparison to the traditional forecasting methods.

This paper reviews the available literature from 2007 to 2017. There is not such a review available in the literature.

The purpose of this paper is to propose a framework for data analytics where everything is grey in nature and the associated uncertainty is considered as an essential part in data collection, profiling, imputation, analysis and decision making.

A comparative study is conducted between the available uncertainty models and the feasibility of grey systems is highlighted. Furthermore, a general framework for the integration of grey systems and grey sets into data analytics is proposed.

Grey systems and grey sets are useful not only for small data, but also big data as well. It is complementary to other models and can play a significant role in data analytics.

The proposed framework brings a radical change in data analytics. It may bring a fundamental change in our way to deal with uncertainties.

The proposed model has the potential to avoid the mistake from a misleading data imputation.

The proposed model takes the philosophy of grey systems in recognising the limitation of our knowledge which has significant implications in our way to deal with our social life and relations.

This is the first time that the whole data analytics is considered from the point of view of grey systems.

Background: Rising food bank usage in the UK suggests a growing prevalence of food insecurity. However, a formalised, representative measure of food insecurity was not collected in the UK until 2019, over a decade after the initial proliferation of food bank demand. In the absence of a direct measure of food insecurity, this article identifies and summarises longitudinal proxy indicators of UK food insecurity to gain insight into the growth of insecure access to food in the 21st century.

Methods: A rapid evidence synthesis of academic and grey literature (2005–present) identified candidate proxy longitudinal markers of food insecurity. These were assessed to gain insight into the prevalence of, or conditions associated with, food insecurity.

Results: Food bank data clearly demonstrates increased food insecurity. However, this data reflects an unrepresentative, fractional proportion of the food insecure population without accounting for mild/moderate insecurity, or those in need not accessing provision. Economic indicators demonstrate that a period of poor overall UK growth since 2005 has disproportionately impacted the poorest households, likely increasing vulnerability and incidence of food insecurity. This vulnerability has been exacerbated by welfare reform for some households. The COVID-19 pandemic has dramatically intensified vulnerabilities and food insecurity. Diet-related health outcomes suggest a reduction in diet quantity/quality. The causes of diet-related disease are complex and diverse; however, evidence of socio-economic inequalities in their incidence suggests poverty, and by extension, food insecurity, as key determinants.

Conclusion: Proxy measures of food insecurity suggest a significant increase since 2005, particularly for severe food insecurity. Proxy measures are inadequate to robustly assess the prevalence of food insecurity in the UK. Failure to collect standardised, representative data at the point at which food bank usage increased significantly impairs attempts to determine the full prevalence of food insecurity, understand the causes, and identify those most at risk.

Accurately judging the quality of marine economic development is the premise of grasping the level and status of marine economic development. In order to scientifically evaluate the development quality of regional marine economy, the purpose of this paper is to select the marine area of Qingdao as the research object, and construct a marine economic development quality evaluation index system with 16 indicators.

The raw data is normalized by the range conversion method, and the weight of the index is determined by the information entropy model. Further, the grey relational analysis (GRA) method is used to evaluate the quality of marine economic development of Qingdao from 2012 to 2017.

The results show that the marine economic development capacity of Qingdao is with the generally increasing trend, the total marine economy is with on the rising trend, the marine storage and transportation capacity, and marine ecological environment are first decreased, and then increased. The utilization of marine resources is generally decreasing, and the comprehensive management of oceans varies with the changes of environment and economy. Therefore, in view of the development capacity of marine economy, the coordinated development of economy and environment should be carried out.

This paper uses the GRA to evaluate the quality of marine economic development and provides a reference for the development of marine economy in Qingdao.

This article answers the following research question: How do institutional pressures influence the re(actions) of organizations in relation to the Sustainable Development Goals (SDGs) in the context of the coronavirus disease 2019 (COVID-19) pandemic?

The present research was conducted through the search and review of online secondary sources based on a critical and exploratory analysis. The data were obtained from the Global Compact Brazilian Committee (Rede Brasil do Pacto Global, in Portuguese) and analyzed by means of qualitative content analysis with the support of the ATLAS.ti software.

The results have showed the role of organizations in dealing with the impacts provoked by the current COVID-19 scenario. However, the association of actions implemented by organizations is evident in some SDGs, but not in all and not with the same intensity. There is a higher incidence of SDG 3 (Good health and well-being), which is linked to 278 actions. Regarding institutional pressures, we noticed a higher incidence of normative pressures, which may indicate a sense of responsibility towards employees and other stakeholders related to the prevention of the impacts caused by the pandemic.

The findings presented here can encourage companies to better direct their efforts to fight the virus without neglecting the 2030 Agenda.

The authors intend to encourage institutions that may exert coercive, normative, and mimetic pressures to recognize the impacts of their influence and better direct it to the interests of society during and after the pandemic.

This research investigates organizational actions in the context of COVID-19 from an institutional theory perspective.

Within public services there is a widely recognised role for workers who operate across organisational and professional boundaries. Much of this literature focusses on the organisational implications rather than on how boundary spanners engage with citizens. An increased number of public service roles require boundary spanning to support citizens with cross-cutting issues. The purpose of this paper is to explicate the emotional labour within the interactions that boundary spanners have with citizens, requiring adherence to display rules and building trust.

This is a conceptual paper which draws on illustrative examples to draw out the emotional labour within two types of boundary spanning: explicit and emergent.

Emotional labour theory offers a way to classify these interactions as requiring high, medium or low degrees of emotional labour. Boundary spanning theory contributes an understanding of how emotional labour is likely to be differently experienced depending on whether the boundary spanning is an explicit part of the job, or an emergent property.

Drawing on examples from public service work in a range of advanced democracies, the authors make a theoretical argument, suggesting that a more complete view of boundary spanning must account for individual-level affect and demands upon workers. Such a focus captures the “how” of the boundary spanning public encounter, and not just the institutional, political and organisational dimensions examined in most boundary spanning literatures.

Fans have been characterized as specialized consumers who often express disagreements with the entertainment industry's decisions, especially when it comes to the original content of the works that serve as the basis for the development of media products, evidencing a kind of consumer resistance. Under a Foucauldian perspective aligned with the consumer culture theory (CCT), power relations are established in a dynamic of power exercise and resistance to power. Based on this, the authors pose the following research question: how do fans of media products resist the changes made by the entertainment industry in relation to their canons?

The authors adopted the Foucault's genealogy of power as a method, analyzing the comments posted on the Westeros.Org website, the main discussion forum of fans of A Song of Ice and Fire (ASoIaF) book series and Game of Thrones (GoT) TV series.

The findings reveal ways of resistance in relation to the adaptation of the media text permeated by an entertainment dispositif, which considers the adaptation legitimate, and a fannish dispositif, which criticizes the way this adaptation was made. However, their empirical categories reveal that they are forged not only from singularities but also from overlaps. The authors conclude, therefore, that this process occurs in an agonist way, in which conflicts are fought as a reciprocal incitement revealing a productive and ethical relationship.

The agonism shows how consumers can simultaneously be led to incorporate and resist to discourses and market practices. This demonstrates how resistance is not necessarily a force opposed to another, but a dynamic of reciprocal negotiation.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.