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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

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.

This paper aims to develop a multi-objective problem for scheduling the operations of trucks entering and exiting cross-docks where the number of unloaded or loaded products by trucks is fuzzy logistic. The first objective function minimizes the maximum time to receive the products. The second objective function minimizes the emission cost of trucks. Finally, the third objective function minimizes the number of trucks assigned to the entrance and exit doors.

Two steps are implemented to validate and modify the proposed model. In the first step, two random numerical examples in small dimensions were solved by GAMS software with min-max objective function as well as genetic algorithms (GA) and particle swarm optimization. In the second step, due to the increasing dimensions of the problem and computational complexity, the problem in question is part of the NP-Hard problem, and therefore multi-objective meta-heuristic algorithms are used along with validation and parameter adjustment.

Therefore, non-dominated sorting genetic algorithm (NSGA-II) and non-dominated ranking genetic algorithm (NRGA) are used to solve 30 random problems in high dimensions. Then, the algorithms were ranked using the TOPSIS method for each problem according to the results obtained from the evaluation criteria. The analysis of the results confirms the applicability of the proposed model and solution methods.

This paper proposes mathematical model of truck scheduling for a real problem, including cross-docks that play an essential role in supply chains, as they could reduce order delivery time, inventory holding costs and shipping costs. To solve the proposed multi-objective mathematical model, as the problem is NP-hard, multi-objective meta-heuristic algorithms are used along with validation and parameter adjustment. Therefore, NSGA-II and NRGA are used to solve 30 random problems in high dimensions.

The purpose of this paper is to achieve the multi-objective optimization design of novel tubular switched reluctance motor (TSRM).

First, the structure and initial dimensions of TSRM are obtained based on design criteria and requirements. Second, the sensitivity analysis rules, process and results of TSRM are performed. Third, three optimization objectives are determined by the average electromagnetic force, smoothing coefficient and copper loss ratio. The analytic hierarchy process-entropy method-a technique for order preference by similarity to an ideal solution-grey relation analysis comprehensive evaluation algorithm is used to optimize TSRM. Finally, a prototype is manufactured, a hardware platform is built and static and dynamic experimental validations are carried out.

The sensitivity analysis reveals that parameters significantly impact the performance of TSRM. The results of multi-objective optimization show that the average electromagnetic force and smoothing coefficient after optimization are better than before, and the copper loss ratio reduces slightly. The experimental and simulated results of TSRM are consistent, which verifies the accuracy of TSRM.

In this paper, only three optimization objectives are selected in the multi-objective optimization process. To improve the performance of TSRM, the heating characteristics, such as iron loss, can be considered as the optimization objective for a more comprehensive analysis of TSRM performance.

A novel motor structure is designed, combining the advantages of the TSRM and the linear motor. The established sensitivity analysis rules are scientific and suitable for the effects of various parameters on motor performance. The proposed multi-objective optimization algorithm is a comprehensive evaluation algorithm. It considers subjective weight and objective weight and fully uses the original data and the relational degree between the optimization objectives.

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.

From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.

The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.

The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.

The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation.

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

To address hybrid uncertainty both in the objective function and constraints, a novel interactive hybrid multi-objective optimization solution approach combining Me-based fuzzy possibilistic programming and interval programming approaches is tailored.

Various numerical experiments are introduced to validate the feasibility of the established model and the proposed solution method.

Due to its interconnectedness, the PI has the opportunity to support firms in addressing sustainability challenges and reducing initial impact. The sustainable supplier selection and inventory management have become critical operational challenges in PI-enabled supply chain problems. This is the first attempt on this issue, which uses the presented novel interactive possibilistic programming method.

Disaster management and humanitarian logistics (HT) play crucial roles in large-scale events such as earthquakes, floods, hurricanes and tsunamis. Well-organized disaster response is crucial for effectively managing medical centres, staff allocation and casualty distribution during emergencies. To address this issue, this study aims to introduce a multi-objective stochastic programming model to enhance disaster preparedness and response, focusing on the critical first 72 h after earthquakes. The purpose is to optimize the allocation of resources, temporary medical centres and medical staff to save lives effectively.

This study uses stochastic programming-based dynamic modelling and a discrete-time Markov Chain to address uncertainty. The model considers potential road and hospital damage and distance limits and introduces an a-reliability level for untreated casualties. It divides the initial 72 h into four periods to capture earthquake dynamics.

Using a real case study in Istanbul’s Kartal district, the model’s effectiveness is demonstrated for earthquake scenarios. Key insights include optimal medical centre locations, required capacities, necessary medical staff and casualty allocation strategies, all vital for efficient disaster response within the critical first 72 h.

This study innovates by integrating stochastic programming and dynamic modelling to tackle post-disaster medical response. The use of a Markov Chain for uncertain health conditions and focus on the immediate aftermath of earthquakes offer practical value. By optimizing resource allocation amid uncertainties, the study contributes significantly to disaster management and HT research.

This work uses survey data from the Portuguese Securities Market Commission (Comissão de Mercado de Valores Mobiliários – CMVM) to examine financial literacy and literacy bias. The main objective of this study is to shed light on this issue by identifying the individual characteristics that are associated with financial literacy, namely overconfidence and underconfidence, which in turn might help explain individuals' financial decisions. The study distinguishes two groups, i.e. students and nonstudents, and considers several characteristics that are usually employed in this stream of research.

The data are based on a survey conducted by a partnership between the CMVM and a consortium of Portuguese universities. This paper has a three-fold aim. First, it studies the main individual features associated with objective financial literacy. Second, it analyzes the relationship between those variables and the bias between self-perceived and objective literacy, distinguishing overconfidence and underconfidence. Third, and most originally, this framework was also used to examine the differences between students and nonstudents. Those aims are pursued using cross-sectional ordinary least squares (OLS) regressions, except for the study of the literacy bias, for which the authors use an ordered probit.

Literacy is higher in individuals of the male gender who are older, have higher incomes, live in metropolitan areas, are highly educated, have a field of study related to finance and have high self-perceived literacy. Younger people are more overconfident. Unconditionally, women are less overconfident than men, but conditionally, they overestimate their knowledge. People holding securities and with a field of study related to finance are more overconfident. The gender effect is mainly driven by students, and the impact of a field of study and of holding securities on overconfidence decreases and increases, respectively, for students. The results highlight the importance of financial education.

Due to the way that the questionnaire was made available, there is no guarantee that the sample is representative of the Portuguese general population, or, for that matter, representative of the typical Portuguese retail investors or households. Also, there is no guarantee that the same individual did not answer the questionnaire more than once, although this is highly improbable. The link to the online questionnaire was only transmitted within e-mail databases owned by the CMVM and Portuguese universities, so the authors cannot guarantee its unbiasedness.

The authors' results may help the National Plan for Financial Education (the acronym in Portuguese is PNFF) fine-tune the required actions towards different target groups and, most importantly, highlight that different groups may require different approaches aiming to narrow the gap between objective and perceived literacy. The first step should be creating procedures to provide feedback on the objective and perceived literacy of those who enroll in financial formation programs.

The study distinguishes two groups, students and nonstudents, providing additional insights that might guide policymakers on how to structure financial education to enhance individual financial behavior. This is especially important in a country such as Portugal which has the lowest objective financial literacy in the Eurozone.

This study contributes to the financial literacy literature, in particular to the stream of research that focuses on psychological biases, by shedding light on the factors associated with both individual overconfidence and underconfidence. Differentiating between students and nonstudents provides additional insights, which might guide policymakers on how to structure financial education to enhance individual financial behavior.

This study aims to deal with the multi-mode resource-constrained project scheduling problem (MRCPSP) with the ability to transport resources among multiple sites, aiming to minimize the total completion time and the total cost of the project simultaneously.

To deal with the problem under consideration, a bi-objective optimization model is developed. All activities are interconnected by finish-start precedence relations, and pre-emption is not allowed. Then, the ɛ-constraint optimization method is used to solve 24 different-sized instances, ranging from 5 to 120 activities, and report the makespan, total cost and CPU time. A set of Pareto-optimal solutions are determined for some instances, and sensitivity analyses are performed to find the impact of changing parameters on objective values.

Results highlight the importance of resource transportability assumption on project completion time and cost, providing useful insights for decision makers and practitioners.

A novel bi-objective optimization model is proposed to deal with the multi-site MRCPSP, considering both the cost and time of resource transportation between multiple sites. To the best of the authors’ knowledge, none of the studies in the project scheduling area has yet addressed this problem.

In collaboration with their home cities, universities increasingly develop courses in which students investigate urban sustainability challenges. This paper aims to understand how far-reaching the collaboration with urban stakeholders in these courses is and what students are meant to learn from the transdisciplinary pedagogies.

This research is designed as a qualitative multiple-case study into the intentions of transdisciplinary courses in which universities collaborate with their home cities: Delft University of Technology in Delft and Amsterdam Institute for Advanced Metropolitan Solutions in Amsterdam. The study compares the written intentions of eight courses in course descriptions with the ideal intentions that teachers describe in interviews.

First, seven of the eight investigated courses were designed for urban stakeholders to participate at a distance or as a client but rarely was a course intended to lead to a collaborative partnership between the city and students. Second, the metacognitive learning objectives, such as learning to deal with biases and values of others or getting to know one’s strengths and weaknesses in collaboration, were often absent in the course descriptions. Learning objectives relating to metacognition are at the heart of transdisciplinary work, yet when they remain implicit in the learning objectives, they are difficult to teach.

This paper presents insight into the levels of participation intended in transdisciplinary courses. Furthermore, it shows the (mis)alignment between intended learning objectives in course descriptions and teachers’ ideals. Understanding both the current state of transdisciplinarity in sustainability courses and what teachers envision is vital for the next steps in the development of transdisciplinary education.