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Skewed pricing is a typical tactic used by tenderers in unit price projects to gain additional advantages at the expense of the owner or other competing tenderers. This paper aims to describe the development of a model for detecting skewed pricing in competitive tendering for unit price contracts.

The model evaluates how much the offered unit rates for work items deviate from the reasonable rate identified from the item’s submitted unit rates. Item rate deviations are integrated into a total deviation score for each submitted tender based on the relative weight of the work item to the total project amount. The model allows for assigning higher weights to work items that are more prone to skewed pricing, such as those that are performed early and those that are expected to experience quantity fluctuations.

The paper presents a detection model that uses only the submitted prices of the competing tenderers to perform the needed calculations, which reduces subjectivity in identifying skewed tenders. Two examples are given to demonstrate how the model may be used to detect skewed tenders.

The model supports tendering officials in the challenging task of identifying skewed tenders, which is required by rules and regulations governing public procurement. The model’s ease of use is expected to make it more widely used as a decision-support tool during the tender evaluation stage of real-world projects.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of audit seasonality in the association between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.

Drawing upon the framework of social exchange theory, this study investigated the influence of work-life balance, procedural justice and distributive justice on job satisfaction and turnover intention among Vietnamese millennials.

Employing a quantitative research method, the authors collected a sample of 258 millennial participants in Vietnam. Utilizing the method of multiple regression analysis, the collected data were rigorously examined.

The results showed that job satisfaction is negatively related to the turnover intention of the millennial generation in Vietnam. Distributive justice is a stronger predictor of job satisfaction than procedural justice. Of particular note, the study revealed an intriguing result: work-life balance does not have a significant influence on job satisfaction among millennials.

Leveraging insights from national cultural theories, the authors' findings provide some insightful explanations of what drives millennials in Vietnam to consider leaving their organizations.

The study provides some insights for policymakers in Vietnam and other similar developing countries to reform their approach at managing the millennial generation.

The research addresses the existing gap in literature by delving into the underlying factors driving the propensity of Vietnamese millennials to frequently switch jobs.

The authors examined the influence of perceived value on consumer attitude and purchase intention (PI) and the relationship between attitude and PI towards sustainable luxury products (SLP) in China.

An online survey was conducted with 935 consumers of luxury fashion in mainland China. Structural equation modelling was applied to measure and analyse the relationship between values (i.e. hedonic values, social values, and value for money) and consumer attitude and PI.

Consumers' multidimensional values positively affected their attitude. Social values and value for money had a significant positive effect on PI towards SLP. However, hedonic values had no effect on PI.

The sample was drawn from first-tier cities in China, and the results cannot be generalised. The authors examined three dimensions of consumption values. Future research should consider additional markets, values, and influencing factors.

Luxury companies should understand Chinese consumers' diverse values and develop sustainable products that meet consumers' principles. These principles increase the perceived value of the products and thereby guide luxury brands to make marketing strategies to increase sales.

This is the first empirical study to use the theory of perceived value scale (PERVAL) to understand consumer behaviour regarding SLP in China.

This paper aims to examine project management segments based on customer satisfaction drivers and loyalty rather than traditional demographic or behavioural variables.

Data were gathered over 18 consecutive months, and 3,129 surveys were completed using a questionnaire. The statistical methods included partial least squares (PLS) structural equation modelling, finite mixture segmentation, prediction-oriented segmentation (PLS-POS) and multi-group analysis (PLS-MGA).

The findings indicate the existence of three segments among system delivery project customers based on the differences in the strengths of the path coefficients in the customer-centric structural model. In Segment 1, satisfaction based on the proposal was crucial for loyalty, with the value-for-money construct negatively impacting the repurchase intent construct. Segment 2 had a solid value-for-money orientation. In Segment 3, the critical path indicated that satisfaction drove repurchase intention, with satisfaction based mainly on the installation.

The research contributes to the segmentation theory by introducing a new way to segment the systems delivery projects customers based on the perceived strength of the relationships in a customer-centric structural model, which aligns with traditional segmentation theory in a way that most segmentation analyses do not. A new segmentation approach to the domain of project management theory is presented. Based on the results, treating the system delivery project customer base as a single homogenous group can lead to managerially misleading conclusions.

The Covid-19 pandemic has persisted for almost three years. States have since then enforced laws, policies and measures believed to be the most effective to handle the global pandemic. Along this line, the Indonesian Government opted to implement mandatory vaccination and refusal of which entails monetary penalties. Hence, this study aims to analyze two legal issues that touch upon the realm of International Human Rights Law: first, whether state has the authority to implement the said mandatory vaccine program to those who refuse to be vaccinated, and second, how is the more appropriate legal policy to obligate vaccination but without coercive sanction.

This is a normative legal research that uses a qualitative method with case studies, conceptual, historical and comparative approaches. A descriptive-analytical deduction process was used in analyzing the issue.

The results present, as part of state’s right to regulate, it has the authority to enact mandatory vaccination with monetary penalties to fulfil its obligation to protect public health in times of emergency; this is legal and constitutional but only if it satisfies the requirements under the International Human Rights Law: public health necessity, reasonableness, proportionality and harm avoidance. Alternatively, herd immunity is achievable without deploying unnecessary coercive sanctions, such as improving public channels of communication and information, adopting legal policies that incentivize people’s compliance like exclusion from public services, subsidies revocation, employment restrictions, higher health insurance premiums, etc.

This study analyzes in depth the following issues: of whether the government has the authority to apply mandatory vaccination laws enforced through monetary penalties for those who refused to be vaccinated and how does the government implement the appropriate legal policy to enforce mandatory vaccination without imposing penalties for non-compliance while maintaining a balance between the interests of protecting public health and the human rights of individuals to choose medical treatment for themselves, including whether they are willing to be vaccinated. Hence, the political affairs, economic matters and other non-legal related issues are excluded from this study.

This paper hence offers a suggestive insight for state in formulating a policy relating to the mandatory vaccination program. Although the monetary penalties do not directly violate the rule of law, a more non-coercive approach to the society would be more favorable.

This study aims to examine the factors (Stimuli) enhancing perceived utilitarian, social and conditional values (Organisms) of social commerce (s-commerce) platforms and their impact on small and medium enterprises’ (SMEs’) behavioral intention (Response) to adopt s-commerce.

Survey data were gathered from 304 Indian SMEs using s-commerce platforms. Data were analyzed using SmartPLS 3 software.

The results indicated that perceived values significantly impact SMEs’ behavioral intention to adopt s-commerce. Among conditional, utilitarian and social values, the conditional value of s-commerce sites was found to be the strongest motivator for SMEs to adopt s-commerce.

This research contributes to the growing literature on s-commerce, explaining how perceived value influences the decision of SMEs to adopt s-commerce platforms.

Among the significant influencers, perceived usefulness and perceived reputation were found to be the most effective triggers that stimulate perceived values of s-commerce sites. The findings draw due attention from policymakers toward environmental cues such as the legal and regulatory environment, which are instrumental in creating the most important perceived value for SMEs, i.e. conditional value.

By employing the inputs from the theory of consumption values and the Stimulus-Organism-Response framework, this original study looked beyond the technology factors and examined the role of perceived values of s-commerce platforms in shaping SMEs’ behavioral intention to adopt.

Given resource constraints such as time and staffing, hotels cannot respond to all negative online reviews (NORs). Therefore, this study investigates (1) what types of NORs hotels should prioritize responding; and (2) what response strategies are more effective in handling different types of NORs to minimize the negative ramifications.

Four experiments in the context of hospitability were used to test the hypotheses.

Our findings show that NORs with implicit conclusions (e.g. “I do not believe that is a good choice, you know what I mean.”) are more dissuasive than NORs with explicit ones (e.g. “Do not buy it.”) because the former NORs are perceived as more objective than the latter NORs. More importantly, our results show that firms do not need to respond to explicit NORs. When responding to implicit NORs, firms should prioritize those related to service failures caused by external (e.g. weather, technological misfunction) rather than internal (e.g. poor management, employee skills) factors.

Our studies focus on the language styles of Chinese NORs, and future research should investigate how language styles influence dissuasion in other languages.

Our results show that NORs with implicit conclusions negatively impact consumer attitude and thus hurt performance more significantly than those with explicit conclusions. Therefore, firms should allocate limited staffing and resources to NORs with implicit conclusions. When responding to implicit NORs, firms should select NORs that can be attributed to external factors.

Our findings shed light on the importance of the language styles of NORs and provide marketers with insights into how to handle NORs. Our results reveal that consumers perceive higher objectivity of NORs when these reviews are implicit than when they are explicit. Furthermore, this study contributes to the online review literature by suggesting that firms should tailor their response strategies for NORs based on the reviewers’ language styles.

Equity, diversity, inclusion and accessibility (EDIA) are the core values of librarianship. This study aims to examine the EDIA literature in the library and information science (LIS) profession, focusing on publishing trends, authorship patterns, thematic evolution, co-occurrence network, international collaboration network and three-factor analysis.

A scientometrics analysis was performed, and data were retrieved from the Web of Science database following a four-phase data extraction and filtration process. Data analysis was performed using specialized scientometrics tools.

Most of the published work comes from the developed world. The thematic evolution identified that the initial period (1971–2010) was dedicated to the diversity of library resources, services and users. The second phase (2011–2015) concentrated on accessibility and information literacy. The recent period (2016–2021) is linked with social inclusion, diversity and accessibility. Furthermore, the co-cluster citation and content analysis identified five major interconnected streams in the EDIA literature in LIS: disability and accessibility; diversity, inclusion and recruitment; social justice and libraries; libraries and immigrants; and libraries and the lesbian, gay, bisexual, transgendered, queer community.

Theoretical, practical and implications for policy makers and curriculum developers were added to create awareness and better observe EDIA in LIS field.

The identification of research streams is one of the most important findings of this study, which shows that some areas of EDIA are maturing and others are emerging in the profession.

The different dimensions and contexts within which value is co-created has generated varied views of how value is understood or formed. This study aims to examine employee-guest perceived value as important factors for the successful implementation of value co-creation (VCC).

The study employs an interpretive paradigm, using in-depth interviews, focus group discussions and participant observation in a qualitative design to increase understanding of employee-guest perceived value to aid the implementation of VCC at the dyadic level.

Findings highlight eight value perceptions including value for money, hotel location, physical evidence, mutual respect, appreciation, safety & security, quality & varieties of food and technological characteristics of service as important factors for the successful implementation of VCC at the dyadic level.

Generalisability of the findings is a limitation not only due to the smaller sample size but also due to industry-specific context. The study follows rigorous procedures to minimise biases, yet research limitation is acknowledged from the researcher’s participation in the research process.

The notion that actor’s assess value differently from the same service suggests that diverse service elements might be experienced differently. This study provides insights for hotel managers to recognise not only individuals’ value preferences but also service types that reflect employee-guest collective service preferences for sustainability.

This study integrates and extends extant literature by examining employees’ and guests’ individual and collective views at distinct hotel contexts to gain useful insights into value and VCC. The study proposes a framework that hospitality firms can use to address service failure and competition-related issues.