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The study aims to optimize truck routes by minimizing social and economic costs. It introduces a strategy involving diverse drones and their potential for reusing at DNs based on flight range. In HTDRP-DC, trucks can select and transport various drones to LDs to reduce deprivation time. This study estimates the nonlinear deprivation cost function using a linear two-piece-wise function, leading to MILP formulations. A heuristic-based Benders Decomposition approach is implemented to address medium and large instances. Valid inequalities and a heuristic method enhance convergence boundaries, ensuring an efficient solution methodology.

Research has yet to address critical factors in disaster logistics: minimizing the social and economic costs simultaneously and using drones in relief distribution; deprivation as a social cost measures the human suffering from a shortage of relief supplies. The proposed hybrid truck-drone routing problem minimizing deprivation cost (HTDRP-DC) involves distributing relief supplies to dispersed demand nodes with undamaged (LDs) or damaged (DNs) access roads, utilizing multiple trucks and diverse drones. A Benders Decomposition approach is enhanced by accelerating techniques.

Incorporating deprivation and economic costs results in selecting optimal routes, effectively reducing the time required to assist affected areas. Additionally, employing various drone types and their reuse in damaged nodes reduces deprivation time and associated deprivation costs. The study employs valid inequalities and the heuristic method to solve the master problem, substantially reducing computational time and iterations compared to GAMS and classical Benders Decomposition Algorithm. The proposed heuristic-based Benders Decomposition approach is applied to a disaster in Tehran, demonstrating efficient solutions for the HTDRP-DC regarding computational time and convergence rate.

Current research introduces an HTDRP-DC problem that addresses minimizing deprivation costs considering the vehicle’s arrival time as the deprivation time, offering a unique solution to optimize route selection in relief distribution. Furthermore, integrating heuristic methods and valid inequalities into the Benders Decomposition approach enhances its effectiveness in solving complex routing challenges in disaster scenarios.

This paper aims to investigate green buildings and individual productivity, specifically within the context of indoor environmental quality (IEQ) within green certified office buildings. The purpose of the research was to determine how self-assessed productivity levels were influenced by the indoor environment of the office building.

Qualitative data analysis was conducted via semi-structured interviews in two financial services companies (FSCs), both based in green certified office buildings in South Africa. Thematic analysis was conducted to extract common themes from the data. Furthermore, the data were compared to previous research to identify new potential pathways or provide support for existing pathways.

The main findings were that physical components, such as temperature, lighting, ventilation and noise, contribute depending on the respondent to individual productivity, engagement, organisational commitment and psychological wellbeing. Safety, underpinned by location and amenities, was a new component not previously considered that subtly contributed to individual productivity.

The research provides valuable insight into the contributing factors that impact individual productivity within a green certified office building, as previous researchers have yet to reach a consensus on the relationship between individual productivity and IEQ in green certified office buildings.

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.

Half of adulthood mental health challenges begin by the age of 14-years-old, making the need for early-intervention clear. This study aims to evaluate a new service model that promotes early-intervention through a community based low-intensity Hub.

Clinical data from 2,384 young people were analysed through within-group, pre- and post-comparisons and qualitative survey, and interview data was analysed through content analysis.

Overall, participants reported that they were highly satisfied with the Hub and the low-intensity brief interventions met their needs. Participants reported that learning new skills, having a place to talk and positive therapeutic relationships were beneficial. The Hub appeared to be less successful for young people with complex mental health difficulties. As a service, the adoption of the Hub model reduced waiting list times by more than half.

The quantitative data demonstrated that engaging with the Hub reduced symptoms of psychological distress. Qualitative analyses suggest that access to local, community, welcoming and “less clinical” support was beneficial, and the type of brief interventions offered was less important than therapeutic relationships.

This is the first study of a novel “Hub” model for low-intensity brief interventions in a socio-economically deprived area of England. Local knowledge, community integrated support, therapeutic relationships and a welcoming environment were viewed as more beneficial than the type of brief interventions offered. Consequently, community spaces can be created to be therapeutic and beneficial for mental health outside of a traditional conceptualisation of clinical support.

The present study shows that the implementation and development of enterprise resource planning (ERP) systems as a technological innovation provide a competitive advantage that helps to improve the functionality of business intelligence (BI) systems in the digital transformation of manufacturing companies, in addition to improving overall firm performance.

The research uses the structural equation approach based on PLS-SEM technique with a sample of 120 firms in the manufacturing industry in Coahuila, Mexico.

The paper provides empirical insights into how the interaction of ERP systems and innovation significantly affects the functionality of BI Systems and has a substantial effect on overall firm performance.

Empirical evidence of how advanced digital management systems (ERP and BI) impact digitalization processes in organizations by improving performance is still scarce.