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There is not enough comprehensive evidence on factors affecting hospital costs and revenue (HCR). The main objective of the current study is to identify and classify factors affecting HCR integrating experts' opinions and literature review.

First, a restricted literature review is conducted to identify the factors affecting HCR. In the second step, the targeted semi-structured interviews are conducted with 15 experts to identify, validate and classify the latent factors.

In addition to the factors identified through the literature review, 22 new important factors were added by the experts as the determinants of HCR, which were not pointed out in previous studies. The final model presented for the factors affecting HCR contains seven main groups, 22 subgroups and 70 variables.

Factors affecting HCR will provide valuable contributions for hospital budgeting, and financial and strategic planning, and they will offer an effective horizon for future research on cost-cutting strategies.

This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.

The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.

The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.

The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.

The COVID-19 pandemic has had an extremely destructive impact on the tourism and hospitality industry. However, there is a gap in the literature on measuring the economic impact of the pandemic on employees of urban tourism industries by class. Accordingly, this paper aims to investigate the perceived economic impact of the COVID-19 by workers of urban tourism-related services in Tehran.

Based on stratified sampling, a Web-based survey was carried out among 383 employees of tourism industries. To measuring the perceived impact and evaluate statistically significant differences, one samples t-test, one-way ANOVA and post hoc test were used.

The study findings revealed that employees of tourism-related services perceived that COVID-19 outbreak has a huge negative impact on the tourism industries in terms of earnings reduction. However, the perceived impact on job losses and reduction of hours of work was non-monotonic.

Identifying the negative effects of the COVID-19 outbreak on city tourism by industries and their subclasses can contribute to more effective interventions to support and recover the tourism industries. In other words, it is essential to prioritize support for different class of services, to fair allocation of bailout monies and to improve their resilience against crises and shocks.

How to respond to social and environmental concerns while pursuing economic goals remained a dilemma for today’s businesses. Besides, the digital revolution has profoundly changed people's lifestyles, turning out the challenge of how to present products and services to the new generations of consumers through emerging digital channels. To overcome these challenges, a business needs to rely on its internal capabilities but must make them dynamic and modify them, when necessary, in response to or anticipation of external changes. This study aims to propose a model for business model innovation (BMI) with the goal of pursuing sustainability and adapting to the changes of the digital age pursuing dynamic capabilities principles.

This study followed a mixed-method design, using meta-synthesis in its first phase (qualitative) and interpretive structural modelling in its second phase (quantitative).

The proposed model consists of four layers including approach, aspect, dimension and component. Based on quantitative results, the 16 dimensions were categorised in four main levels of “sustainable computing”, “sustainable execution”, “sustainable engagement” and “sustainable results”. Considering sustainability and digital transformation as main change drivers for contemporary businesses, this paper proposes a novel framework in the field of BMI.

The results of this study suggest that BMI requires not only proper business design based on social and environmental sustainability and digital transformation requirements but also attention to a new component called sustainable engagement, which represents the need for engaging with social and environmental issues in addition to customers.

In a pandemic framework (COVID-19), this chapter explores the impact of the global economy and socio-cultures concerning three axes: recreational, tourism, and hospitality. Although we slowly see an economic revival, it is well known that this sector of study is very susceptible to being affected by the context of nations. Following restrictions and measures taken by governments around the world to reduce the number of cases of coronavirus infections, many nations closed their borders, affecting international travel and by 2020 tourism had been reduced to the near cessation of operations due to the imminent fear of this poorly studied disease, and the service sector was negatively affected. It should be added that, according to the World Tourism Organization's projections, a decrease of between 20 and 30% is forecast for 2020 compared to the previous year.

This paper aims to assess the contribution of competitiveness factors in how small and medium-size enterprises (SMEs) would access competitive advantage (CA) by focussing on industry structure and devise a conceptual model thereof.

The enterprises from three industries consisting of knowledge-based, single-use medical device producers and construction stone cutting each with different structures were assessed. The method is qualitative and quantitative where grounded theory and exploratory factor analysis (EFA) are applied. The initial survey involves 36 deep semi-structured interviews with some of the top managers of each of the three selected industries and a questionnaire distributed among 158 individuals with 46 structured questions.

The findings indicate that the micro-competitiveness factors are more contributive in achieving CA than macro factors as follows: in knowledge-based enterprises, customer relationship management (CRM), goods/services features and knowledge management are the most important variables. As to single-use medical device production industry, the sales force, sales promotion, and CRM are the most effective factors. Regarding construction stone-cutting industry, quality of the stone, sales promotion, and advertisement play the same role. The results of the EFA indicate that the three impressive factors, including capabilities of the enterprises, strategies of the enterprises and macro factors, are the extracted factors.

The findings here would assist SMEs’ managers in identifying the most essential factors in accessing CA.

The innovation of this study is that although there exist many studies on SMEs and their CAs, this study seeks the models of CA among SMEs in industries with different structures.

Delivery management of perishable products such as blood in a supply chain is a considerable issue such that the last-mile delivery, which refers to deliver goods to the end user as fast as possible takes into account as one of the most important, expensive and, polluting segments in the entire supply chain. Regardless of economic challenges, the last-mile delivery faces social and environmental barriers to continuing operations while complying with environmental and social standards, therefore incorporating sustainability into last-mile logistic strategy is no longer an option but rather a necessity. Accordingly, the purpose of this paper is to consider a last-mile delivery in a blood supply chain in terms of using appropriate technologies such as drones to assess sustainability.

The authors discuss the impact of drone technology on last-mile delivery and its importance in achieving sustainability. They focus on the effect of using drones on CO₂ emission, costs and social benefits by proposing a multi-objective mathematical model to assess sustainability in the last-mile delivery. A preemptive fuzzy goal programming approach to solve the model and measure the achievement degree of sustainability is conducted by using a numerical example to show the capability and usefulness of the suggested model, solution approach and, impact of drone technology in achieving all three aspects of sustainability.

The findings illustrate the achievement degree of sustainability in the delivery of blood based on locating distribution centers and allocating drones. Moreover, a comparison between drones and conventional vehicles is carried out to show the preference of using drones in reaching sustainability. A sensitivity analysis on aspects of sustainability and specifications of drone technology is conducted for validating the obtained results and distinguishing the most dominant aspect and parameters in enhancing the achievement degree of sustainability.

To the best of the authors’ knowledge, no research has considered the assessment of sustainability in the last-mile delivery of blood supply chain with a focus on drone technology.

This paper follows a systematic literature review (SLR) method covering the published studies until March 2021. The authors have extracted the related studies from different online databases utilizing quality-assessment-criteria. In order to review high-quality studies, 32 papers have been chosen through the paper selection process. The selected papers have been categorized into three main groups, decision-making methods (17 papers), meta-heuristic methods (8 papers) and fuzzy-based methods (7 papers). The existing methods in each group have been examined based on important qualitative parameters, namely, time, cost, scalability, efficiency, availability and reliability.

Cloud computing is known as one of the superior technologies to perform large-scale and complex computing. With the growing tendency of network service users to utilize cloud computing, web service providers are encouraged to provide services with various functional and non-functional features and supply them in a service pool. In this regard, choosing the most appropriate services to fulfill users' requirements becomes a challenging problem. Since the problem of service selection in a cloud environment is known as a nondeterministic polynomial time (NP)-hard problem, many efforts have been made in recent years. Therefore, this paper aims to study and assess the existing service selection approaches in cloud computing.

The obtained results indicate that in decision-making methods, the assignment of proper weights to the criteria has a high impact on service ranking accuracy. Also, since service selection in cloud computing is known as an NP-hard problem, utilizing meta-heuristic algorithms to solve this problem offers interesting advantages compared to other approaches in discovering better solutions with less computational effort and moving quickly toward very good solutions. On the other hand, since fuzzy-based service selection approaches offer search results visually and cover quality of service (QoS) requirements of users, this kind of method is able to facilitate enhanced user experience.

Although the current paper aimed to provide a comprehensive study, there were some limitations. Since the authors have applied some filters to select the studies, some effective works may have been ignored. Generally, this paper has focused on journal papers and some effective works published in conferences. Moreover, the works published in non-English formats have been excluded. To discover relevant studies, the authors have chosen Google Scholar as a popular electronic database. Although Google Scholar can offer the most valid approaches, some suitable papers may not be observed during the process of article selection.

The outcome of the current paper will be useful and valuable for scholars, and it can be a roadmap to help future researchers enrich and improve their innovations. By assessing the recent efforts in service selection in cloud computing and offering an up-to-date comparison of the discussed works, this paper can be a solid foundation for understanding the different aspects of service selection.

Although service selection approaches have essential impacts on cloud computing, there is still a lack of a detailed and comprehensive study about reviewing and assessing existing mechanisms in this field. Therefore, the current paper adopts a systematic method to cover this gap. The obtained results in this paper can help the researchers interested in the field of service selection. Generally, the authors have aimed to specify existing challenges, characterize the efficient efforts and suggest some directions for upcoming studies.

The purpose of this paper is to examine the combined effects of thermal radiation and magnetic field of molybdenum disulfide nanofluid in a channel with changing walls. Water is considered as a Newtonian fluid and treated as a base fluid and MoS₂ as nanoparticles with different shapes (spherical, cylindrical and laminar). The main structures of partial differential equations are taken in the form of continuity, momentum and energy equations.

The governing partial differential equations are converted into a set of nonlinear ordinary differential equations by applying a suitable similarity transformation and then solved numerically via a three-stage Lobatto III-A formula.

All obtained unknown functions are discussed in detail after plotting the numerical results against different arising physical parameters. The validations of numerical results have been taken into account with other works reported in literature and are found to be in an excellent agreement. The study reveals that the Nusselt number increases by increasing the solid volume fraction for different shapes of nanoparticles, and an increase in the values of wall expansion ratio α increases the velocity profile f′(η) from lower wall to the center of the channel and decreases afterwards.

In this paper, a numerical method was utilized to investigate the influence of molybdenum disulfide (MoS₂) nanoparticles shapes on MHD flow of nanofluid in a channel. The validity of the literature review cited above ensures that the current study has never been reported before and it is quite new; therefore, in case of validity of the results, a three-stage Lobattoo III-A formula is implemented in Matlab 15 by built in routine “bvp4c,” and it is found to be in an excellent agreement with the literature published before.

This study aims to investigate the irreversibility associated with the Fe3O4–Co/kerosene hybrid-nanofluid past a wedge with nonlinear radiation and heat source.

This study reports the numerical analysis of the hybrid nanofluid model under the implications of the heat source and magnetic field over a static and moving wedge with slips. The second law of thermodynamics is applied with nonlinear thermal radiation. The system that comprises differential equations of partial derivatives is remodeled into the system of differential equations via similarity transformations and then solved through the Runge–Kutta–Fehlberg with shooting technique. The physical parameters, which emerges from the derived system, are discussed in graphical formats. Excellent proficiency in the numerical process is analyzed by comparing the results with available literature in limiting scenarios.

The significant outcomes of the current investigation are that the velocity field uplifts for higher velocity slip and magnetic strength. Further, the heat transfer rate is reduced with the incremental values of the Eckert number, while it uplifts with thermal slip and radiation parameters. An increase in Brinkmann’s number uplifts the entropy generation rate, while that peters out the Bejan number. The results of this study are of importance involving in the assessment of the effect of some important design parameters on heat transfer and, consequently, on the optimization of industrial processes.

This study is original work that reports the hybrid nanofluid model of Fe3O4–Co/kerosene.