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This article examines the influence of culture and socioeconomic variables on national invention.

This paper demonstrates that present value (PV) models can be viewed as multiperiod extensions of accrual income statements (AISs). Failure to include AIS details in PV models may lead to inaccurate estimates of earnings and rates of return on assets and equity and inconsistent rankings of mutually exclusive investments. Finally, this paper points out that rankings based on assets and equity earnings and rates of return need not be consistent, requiring financial managers to consider carefully the questions they expect PV models to answer.

AISs are used to guide the construction of PV models. Numerical examples illustrate the results. Deductions from AIS definitions demonstrate the potential conflict between asset and equity earnings and rates of return.

PV models can be viewed as multiperiod extensions of AISs. Mutually exclusive rankings based on assets and equity earnings and rates of return need not be consistent.

PV models are sometimes constructed without the details included in AISs. The result of this simplified approach to PV model construction is that earnings and rates of return may be miscalculated and rankings based as asset and equity earnings and rates of return are inconsistent. Tax adjustments for asset and equity earnings may be miscalculated in applied models.

This paper provides guidelines for properly constructing PV models consistent with AISs.

PV models are especially important for small to medium size firms that characterize much of agricultural. Providing a model consistent with AIS construction principles should help financial managers view the linkage between building financial statements and investment analysis.

This is the first paper to develop the idea that the PV model can be viewed as a multiperiod extension of an AIS.

This study aimed to develop the integration of the multiperiod production-distribution model in a closed-loop supply chain involving carbon emission and traceability. The developed model was for agricultural food (agri-food) products, considering the reverse flow of food waste from the disposal center (composting center) to producers.

The results indicate that integrating the production and distribution model considering food waste recycling provides low carbon emissions in lower total costs. The sensitivity analysis also found that there are trade-offs between production and distribution rate and food waste levels on carbon emission and traceability.

This study focuses on the mathematical modeling of a multiperiod production-distribution formulation for a closed-loop supply chain.

The model of the agri-food closed-loop supply chain in this study that considers food recycling and carbon emissions would help stakeholders involved in the agri-food supply chain to reduce food waste and carbon emissions.

Environmental issues have become an important concern in modern supply chain management. The structure of closed-loop supply chain (CLSC) networks, which considers both forward and reverse logistics, can greatly improve the utilization of materials and enhance the performance of the supply chain in coping with environmental impacts and cost control.

A biobjective mixed-integer programming model is developed to achieve the balance between environmental impact control and operational cost reduction. Various factors regarding the capacity level and the environmental level of facilities are incorporated in this study. The scenario-based method and the Epsilon method are employed to solve the stochastic programming model under uncertain demand.

The proposed stochastic mixed-integer programming (MIP) model is an effective way of formulating and solving the CLSC network design problem. The reliability and precision of the Epsilon method are verified based on the numerical experiments. Conversion efficiency calculation can achieve the trade-off between cost control and CO₂ emissions. Managers should pay more attention to activities about facility operation. These nodes might be the main factors of costs and environmental impacts in the CLSC network. Both costs and CO₂ emissions are influenced by return rate especially costs. Managers should be discreet in coping with cost control for CO₂ emissions barely affected by return rate. It is advisable to convert the double target into a single target by the idea of “Efficiency of CO₂ Emissions Control Reduction.” It can provide managers with a way to double-target conversion.

We proposed a biobjective optimization problem in the CLSC network considering environmental impact control and operational cost reduction. The scenario-based method and the Epsilon method are employed to solve the mixed-integer programming model under uncertain demand.

Food banks play an increasingly important role in society by mitigating hunger and helping needy people; however, research aimed at improving food bank operations is limited.

This systematic review used Web of Science and Scopus as search engines, which are extensive databases in Operations Research and Management Science. Ninety-five articles regarding food bank operations were deeply analyzed to contribute to this literature review.

Through a systematic literature review, this paper identifies the challenges faced by food banks from an operations management perspective and positions the scientific contributions proposed to address these challenges.

This study makes three main contributions to the current literature. First, this study provides new researchers with an overview of the key features of food bank operations. Second, this study identifies and classifies the proposed optimization models to support food bank managers with decision-making. Finally, this study discusses the challenges of food bank operations and proposes promising future research avenues.

The earth is facing challenges to work for the survival of human life during domino effect disasters. The emergency resource storage locations should be selected considering the probability of domino effect disasters. The first purpose of this study is to select the storage locations where domino effect probability is less. And second, facility development cost and transportation costs and costs for unutilized capacity have been optimized.

The work is a multiobjective optimization problem and solved with weighted sum approach. At first, the probabilities of domino effect due to natural disasters are calculated based on the earthquake zones. Then with that result along with other necessary data, the location to set up storage facilities and the quantities of resources that need to be transported has been determined.

The work targeted a country, Bangladesh for example. The authors have noticed that Bangladesh is currently storing relief items at warehouse which is under the domino effect prone region. The authors are proposing to avoid this location and identified the optimized cost for setting up the facilities. In this work, the authors pointed out which location has high probability of domino effect and after avoiding this location whether cost can be optimized, and the result demonstrated that this decision can be economical.

Disaster response authorities should try to take necessary proactive steps during cascading disasters. The novelty of this work is determining the locations to select storage facilities if the authors consider the probability of the domino effect. Then a facility location optimization model has been developed to minimize the costs. This paper can support policymakers to assess the strategies for selecting the location of emergency resource facilities.

Throughout human history, the occurrence of disasters has been inevitable, leading to significant human, financial and emotional consequences. Therefore, it is crucial to establish a well-designed plan to efficiently manage such situations when disaster strikes. The purpose of this study is to develop a comprehensive program that encompasses multiple aspects of postdisaster relief.

A multiobjective model has been developed for postdisaster relief, with the aim of minimizing social dissatisfaction, economic costs and environmental damage. The model has been solved using exact methods for different scenarios. The objective is to achieve the most optimal outcomes in the context of postdisaster relief operations.

A real case study of an earthquake in Haiti has been conducted. The acquired results and subsequent management analysis have effectively assessed the logic of the model. As a result, the model’s performance has been validated and deemed reliable based on the findings and insights obtained.

Ultimately, the model provides the optimal quantities of each product to be shipped and determines the appropriate mode of transportation. Additionally, the application of the epsilon constraint method results in a set of Pareto optimal solutions. Through a comprehensive examination of the presented solutions, valuable insights and analyses can be obtained, contributing to a better understanding of the model’s effectiveness.

The purpose of this paper is to review the relevant literature in order to identify trends and suggest some possible directions for future research in the framework of humanitarian aid distribution logistics with accessibility constraints.

The authors developed a systematic literature review to study the state of the art on distribution logistics considering accessibility constraints. The electronic databases used were Web of science, Scopus, Science Direct, Jstor, Emerald, EBSCO, Scielo and Redalyc. As a result, 49 articles were reviewed in detail.

This study identified some gaps, as well as some research opportunities. The main conclusions are the need for further studies on the interrelationships and hierarchies of multiple actors, explore intermodality, transshipment options and redistribution relief goods to avoid severe shortages in some nodes and excess inventory in others, studies of the vulnerability of transport networks, correlational analysis of road failures and other future lines.

The bibliography is limited to peer-reviewed academic journals due to their academic relevance, accessibility and ease of searching. Most of the studies included in the review were conducted in high-income countries, which may limit the generalizability of the results to low-income countries. However, the authors focused on databases covering important journals on humanitarian logistics.

This paper contextualises and synthesises research into humanitarian aid distribution logistics with accessibility constrains, highlights key themes and suggests areas for further research.