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This research aims to ascertain the various operational maturity challenges faced by the online food ordering and delivery enterprises (OFODE), their nature and their interactive relationships. In particular, this paper aims to (a) identify the most relevant operational maturity challenges faced by the OFODE during the COVID-19 lockdown in Oman, (b) explore and establish any likely structural relationship among these challenges and (c) put them into logical clusters.

Experts helped to reduce the 18 initially identified maturity challenges to 13 most pressing ones. Mutual relationships, dominance of interactions and their classifications were explored using fuzzy interpretive structural modeling (FISM) and fuzzy MICMAC analysis.

The study of situation-specific operational maturity challenges convinced the authors to propose a distinct FISM model that depicts the relationship among these challenges. Keeping commissions and fees reasonable emerges as the challenge which all other challenges seemingly culminate into. One of the most important situation-specific challenges (i.e. customer confidence about infection free delivery) emerges as a linkage challenge which aggravates as well as is aggravated by certain challenges.

Besides enriching literature, the proposed model has implications for practitioners particularly when the similar lethal waves are experienced anywhere. The number of respondents, subjective approach, specific context as well as the geographical area coverage are the key limitations.

To the best of the authors’ knowledge, this study is the first known scientific effort which attempts to model the operational maturity challenges faced by the OFODE during COVID-19 lockdown period. The authors used the FISM modeling approach to forge these interrelated challenges into a structural model.

The study is interested in knowing “the role of the organizational structure as a mediating variable of the relationship between the information technology and organizational communication”.

The study was conducted in several service companies, and the study adopted the questionnaire as a basic tool for the data collection on the practical side, as 267 opinions were surveyed, in addition to conducting personal interviews, and the normal distribution of data was tested, analyzing, describing and diagnosing study variables, testing correlations and determining direct effects.

Findings show that there is no direct and significant statistical impact of information technology on organizational communications. Whereas there was a positive, direct and statistically significant impact of information technology on the organizational structure. There was also a positive, direct and statistically significant effect of the organizational structure on organizational communication.

This paper is restricted to the role of the organizational structure as a mediating variable of the relationship between the influence of information technology on organizational communication.

As part of the practical implication, the paper suggests the need to increase support and attention to the importance of information technology in service organizations in order to increase coordination and organizational communication and achieve a high ability to explore and exploit ideas.

Apart from the fact that several companies were engaged, the organizational structures of these companies were engaged too to examine the impacts of Information technology (ICT) on organizational communication.

This study aims to use stewardship theory to investigate the effect of responsible leadership (RL) on organisational citizenship behaviour for the environment (OCBE) through the mediatory role of environmental corporate social responsibility (ECSR).

Data was collected from a sample of 224 individuals employed in the manufacturing sector of Pakistan. The study used partial least squares structural equation modelling to estimate the relationships within the model.

The findings indicate that RL positively impacts OCBE, and ECSR is a partial mediator that mediates the relationship between RL and OCBE.

This research offers novel perspectives for organisational leaders, highlighting the significance of RL quality for instilling OCBE among the employees of manufacturing sectors. Organisational leaders must prioritise ECSR in their CSR initiatives.

This study’s novelty lies in confirming the mediating role of ECSR to drive the positive impact of RL on OCBE through stewardship theory.

The purpose of this study is to investigate the strain rate effect on the problem of low-velocity impact (LVI) on a beam, including silicon nitride and stainless steel materials.

Based on the nonlinear Hertz impact mechanism, the energies related to the impactor and the beam are written, and motion equations are derived using the Lagrangian mechanics and Ritz method. The strain rate term is represented as a damping matrix in the equations of motion. In the issue of LVI on the silicon nitride and stainless steel beam, the effect of internal viscous damping coefficient in simply–simply and clamped–free boundary conditions are studied. Also, the influence of the volume fraction index in the range between zero and one and greater than one on the impact response is investigated.

The results make it clear that the strain rate parameter had little effect on the response in LVI. Also, an increase in the volume fraction index has led to a decrease in the contact force and an increase in the rebound velocity of the impactor.

The effect of strain rate on LVI is theoretically studied in this paper, while in most of the papers, this effect is investigated experimentally and numerically.

The onset of a health crisis has substantially crippled the hotel industry, causing employees' fears of an imminent job loss. This study investigates how hotel employees' perceived job insecurity affects work engagement and psychological withdrawal behavior. Additionally, it explores the mediating role of work engagement between job insecurity and psychological withdrawal behavior, along with examining the moderating effects of employee resilience on the links between job insecurity, work engagement and psychological withdrawal behavior.

Adopting simple random sampling, a total of 357 completed questionnaires by Thai frontline hotel employees in 36 four- and five-star international hotel chains in Phuket, Thailand, were analyzed. Data analyses were undertaken by SPSS version 25.0 and partial least squares structural equation modeling (PLS-SEM) version 4.0.9.1.

Results indicate that perceived job insecurity diminishes work engagement and leads to psychological withdrawal behavior. Work engagement is found to partially mediate the connection between job insecurity and psychological withdrawal behavior. Furthermore, employee resilience lessens the impact of job insecurity on work engagement while reinforcing the link between work engagement and psychological withdrawal behavior.

The study findings offer valuable practical implications, illustrating how Thai hospitality firms can cultivate effective talent management practices to develop and enhance employees' skills, engagement and enthusiasm in their work. These practices can assist employees in coping with and managing their perceptions of job insecurity during turbulent times and uncontrollable crises.

This study creates a compelling framework to elucidate the connections among COVID-19-intensified job insecurity, work-related outcomes and personal factors. It introduces a previously underexamined perspective that enriches the authors' theoretical comprehension of how personal resources, like employee resilience, serve as protective factors, shaping employee behavior and performance amidst job insecurity. Moreover, the study advocates for a synthesizing approach, emphasizing the integration of various theoretical perspectives and past literature, particularly when research gaps cannot be sufficiently addressed by a single theory.

Visual aesthetics are a vital aspect of environmental quality. The objective of this study is to demonstrate the implementation of visibility analysis and visual quality standards on a campus to enhance productivity and effectiveness.

This study has identified the most crucial and valuable metrics for evaluating the visual quality of open spaces through an analysis of theoretical foundations and relevant background information. To achieve research goal, a multi-method approach was employed, incorporating a survey, user satisfaction ratings and ISOVIST simulation techniques. Specifically, this study focused on assessing the quality of open spaces in three open areas located on the campus of the Iran University of Science and Technology.

Based on the study’s findings, the most significant factors that students considered when evaluating the visual quality of open spaces on the Iran University of Science and Technology campus were green areas, gathering spaces and architectural elements such as furniture, color and texture. Among the three open areas examined, “Open Space One” was identified as the most satisfactory location for students. According to the study, “sensory richness,” “complexity” and “mystery” were significant indicators of students' satisfaction in this area. This area also had the widest radius and field of view feasible, which gave it a feeling of openness and spaciousness.

This study explores the influence of students' experiences, behavioral patterns and visual analyses on their use of open spaces on university campuses, with a focus on the Iran University of Science and Technology. By assessing students' satisfaction levels with these spaces, this research provides valuable insights that can guide the initial analysis stage before the design process and facilitate design optimization during the development stages. The results highlight the importance of considering user experiences and visual analysis when planning and creating open spaces on university campuses.

Highlights

1. Conducting an initial analysis before developing a design plan can be very helpful in understanding how users think and behave.

2. The three criteria of visual quality that have the strongest correlation with students' satisfaction with “open space” are “mystery,” “sensory richness” and “complexity.”

3. Two factors, namely the “radius of vision” and the “area” index, significantly influence students' satisfaction with open spaces.

4. Outdoor designers should incorporate “green space” and “gathering spaces” into their designs since the presence of these is effective in attracting and satisfying students.

5. The number of people using an open space has little to do with how satisfied students are with it.

6. Half of the students use open areas between 11:00 and 14:00, so the provision of “canopy” and “shelter” in these spaces is essential.

Conducting an initial analysis before developing a design plan can be very helpful in understanding how users think and behave.

The three criteria of visual quality that have the strongest correlation with students' satisfaction with “open space” are “mystery,” “sensory richness” and “complexity.”

Two factors, namely the “radius of vision” and the “area” index, significantly influence students' satisfaction with open spaces.

Outdoor designers should incorporate “green space” and “gathering spaces” into their designs since the presence of these is effective in attracting and satisfying students.

The number of people using an open space has little to do with how satisfied students are with it.

Half of the students use open areas between 11:00 and 14:00, so the provision of “canopy” and “shelter” in these spaces is essential.

This article focuses on the low-velocity impact (LVI) output of carbon nanotubes (CNTs)’ reinforcement circular plates, considering agglomeration size effect and clumping of CNTs’ inner side of the agglomerations.

A representative volume element (RVE) is used to determine the nanocomposite properties reinforced with agglomerated CNTs with random orientation. First-order shear deformation theory (FSDT) is used to obtain the motion equations of LVI analysis. These equations are handled by developing a Ritz method and Lagrangian mechanics. To extract the mass and stiffness matrices, terms with second and higher degrees are ignored.

Formulation validation is performed by providing various examples, including comparisons with other research and ABAQUS FE code. The effects of agglomeration size, clumping of CNTs’ inner side of the agglomerations, CNT volume fraction and impact location on the responses of impact load, projectile displacement and plate deflection are analytically studied. These achievements illuminate how the influence of agglomeration size is very small on the impact response. Also, the influence of clumping of CNTs’ inner side of the agglomerations is significant, and as it increases, the displacement values and impact time increase, and the impact force decreases.

In this article, to avoid additional calculations, the parameters of the mass matrix and the stiffness coefficients are linearized to obtain the equations of motion of the impact on the circular plate.

This paper aims to analyze the connectedness between Gulf Cooperation Council (GCC) stock market index and cryptocurrencies. It investigates the relevant impact of RavenPack COVID sentiment on the dynamic of stock market indices and conventional cryptocurrencies as well as their Islamic counterparts during the onset of the COVID-19 crisis.

The authors rely on the methodology of Diebold and Yilmaz (2012, 2014) to construct network-associated measures. Then, the wavelet coherence model was applied to explore co-movements between GCC stock markets, cryptocurrencies and RavenPack COVID sentiment. As a robustness check, the authors used the time-frequency connectedness developed by Barunik and Krehlik (2018) to verify the direction and scale connectedness among these markets.

The results illustrate the effect of COVID-19 on all cryptocurrency markets. The time variations of stock returns display stylized fact tails and volatility clustering for all return series. This stressful period increased investor pessimism and fears and generated negative emotions. The findings also highlight a high spillover of shocks between RavenPack COVID sentiment, Islamic and conventional stock return indices and cryptocurrencies. In addition, we find that RavenPack COVID sentiment is the main net transmitter of shocks for all conventional market indices and that most Islamic indices and cryptocurrencies are net receivers.

This study provides two main types of implications: On the one hand, it helps fund managers adjust the risk exposure of their portfolio by including stocks that significantly respond to COVID-19 sentiment and those that do not. On the other hand, the volatility mechanism and investor sentiment can be interesting for investors as it allows them to consider the dynamics of each market and thus optimize the asset portfolio allocation.

This finding suggests that the RavenPack COVID sentiment is a net transmitter of shocks. It is considered a prominent channel of shock spillovers during the health crisis, which confirms the behavioral contagion. This study also identifies the contribution of particular interest to fund managers and investors. In fact, it helps them design their portfolio strategy accordingly.

Auditors should realize misstatements and communicate to managers for adjustments. Managers usually modify the misstatements, but they have motivations, like earnings management, for not altering the misstatements. The auditor expects to identify the misstatements’ earnings management, inform the managers and reduce earnings management by proposing adjustments. This study aims to determine whether identified and adjusted misstatements cause a decline in earnings management. Is the increase in the materiality of identified and adjusted misstatements associated with a reduction in earnings management?

The identified and adjusted misstatements are obtained from the difference between nonaudited financial statements and audited ones. Earnings management is computed using the adjusted Jones model, and the quantitative materiality threshold has also been calculated based on the Iranian auditors’ guidelines. These variables and other required information were gathered for 159 listed firms on the Tehran Stock Exchange during 2014–2019 and examined by the regression models.

The results show a negative relationship between identified and modified misstatements of total assets and earnings management and a positive and significant relationship between identified and adjusted misstatements of total liabilities and earnings management. However, the positive relationship between identified and adjusted misstatements of net income with earnings management is not significant. Besides, the relationship between the materiality difference and an absolute value of identified and adjusted misstatements (materiality minus the absolute value of misstatements) of total assets and earnings management is positive and significant, but the negative association between materiality difference and the absolute value of identified and adjusted misstatements of total assets and earnings management is not significant. The relationship between materiality difference and the absolute value of identified and adjusted net income and earnings management misstatements is negative and significant. These results indicate that the more material the identified and adjusted misstatements, the less earnings management.

The difference between nonaudited and audited financial statements represents identified and adjusted misstatements (audit adjustments). The client probably made some adjustments, but separating these adjustments from the auditor’s identified items was impossible with the available data.

The results show that significant audit adjustments decline earnings management. Paying more attention to a high-quality audit performed by the audit firms, auditors, managers and users and, consequently, discovering misstatements and adjusting or reporting them would decline the earnings management’s unfavorable impacts.

The unfavorable consequences of earnings management can cause the inappropriate transfer of wealth in the capital market and some investors’ loss to others’ benefit. These consequences can cause a loss of trust and leave unfavorable psychological effects on the capital market and society. Identifying and adjusting significant misstatements can lead to the decline of such impacts.

The previous studies assessed the relationship between identified and adjusted misstatements (audit adjustments) and earnings quality or earnings management. However, this study focuses on audit adjustments’ materiality to assess the impact of significant adjustments on earnings management.

Considering the high impacts caused by manufacturers on sustainability, this research aims to analyse how Brazilian manufacturing companies deal with sustainability issues. To do this, sustainability parameters are analysed to verify possible improvement opportunities.

This research uses Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) and grey relational analysis (GRA) to analyse data from a survey with Brazilian professionals regarding aspects of sustainability in Brazilian manufacturers. The average score levels and the ranking of these aspects are evaluated.

Through the analysis performed, it was possible to verify that manufacturers in Brazil still have a long path to travel in the search for sustainability. Comparatively, it was observed that practices related to local communities received the lowest scores, on average. In contrast, on average, practices related to productivity and efficiency, occupational accidents and diseases, and compliance with environmental legislation received the highest scores.

The results presented in this paper show that there are several improvement opportunities to be sought by Brazilian manufacturing companies regarding sustainability aspects. Particular attention should be given to local community practices. Besides companies, policymakers can also use this analysis to guide their future actions, encouraging manufacturing companies to better support the local community. Researchers can use the instrument of analysis (TOPSIS and GRA) to analyse other realities and compare them with the findings presented.

The analysis of Brazilian manufacturing companies’ reality regarding sustainability practices and considering a model based on Global Reporting Initiative (GRI) and Brazilian Institute of Corporate Governance (IBGC) is novel in the literature. The use of TOPSIS and GRA, as well as comparing their findings, generated interesting insights for companies, policymakers and researchers. The analysis presented shows the need for more significant concern for local communities and can be used to support further debates and action plans to minimise this gap.