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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.

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and successfully achieving project objectives has yet to be explored. This research investigates the enablers and barriers that influence the elements of PCS success and drive project objectives.

This study adopts a mixed approach of descriptive analysis and regression models to explore the impact of six PCS elements on project outcomes. Petroleum and chemical projects in Saudi Arabia were selected as a case study to validate the research model.

Data from a survey of 400 project managers in Saudi’s petroleum and chemical industry reveal that successful PCS are the key to achieving all project outcomes, but they are particularly critical for meeting project cost objectives. Project Governance was identified as the most important of the six PCS elements for meeting project objectives. A lack of standard processes emerged as the most significant barrier to achieving effective project governance, while having skilled and experienced project team members was the most significant enabler for implementing earned value.

The study offers a direction for implementing and developing PCS as a strategic tool and focuses on the PCS elements that can improve project outcomes.

This research contributes to project management knowledge and differs from previous attempts in two ways. Firstly, it investigates the elements of PCS that are critical to achieving project scope, schedule and cost objectives; secondly, enablers and barriers of PCS success are examined to see how they influence each element independently.

There are few reports that evolutional topology optimization methods are applied to the conductor geometry design problems. This paper aims to propose an evolutional topology optimization method is applied to the conductor design problems of an on-chip inductor model.

This paper presents a topology optimization method for conductor shape designs. This method is based on the normalized Gaussian network-based evolutional on/off topology optimization method and the covariance matrix adaptation evolution strategy. As a target device, an on-chip planer inductor is used, and single- and multi-objective optimization problems are defined. These optimization problems are solved by the proposed method.

Through the single- and multi-objective optimizations of the on-chip inductor, it is shown that the conductor shapes of the inductor can be optimized based on the proposed methods.

The proposed topology optimization method is applicable to the conductor design problems in that the connectivity of the shapes is strongly required.

The research evaluated the feasibility of 3D dynamic fit utilizing female compression tops by comparatively analyzing the virtual and actual dynamic fit.

Six female participants were 3D body-scanned and photographed in compression tops in four types of athletic movements (pull-up, kettlebell swing, circle-crunch and sit-up). Fit measurements, waist cross-sectional areas, waist width, waist depth, numerical simulation of clothing pressure (kPa) and objective pressure measurements (kPa) were collected from 3D virtual animation, 3D fit scan data and actual photos with the four types of athletic motions. The data were comparatively investigated between virtual and actual dynamic fit.

The 3D-animated body was not reflected with human body deformation because only bone structure was changed while maintaining the constant forms of muscle and body surface in athletic movements. Due to this consistency of virtual dynamic fit, there were significant differences with the actual dynamic fit at the top length, shoulder width and waist cross-sectional areas. Also, the virtual dynamic pressure indicated significantly higher levels than the objective dynamic pressure while presenting no significant correlations at the front neckline, breast, lateral waist, upper back, back armhole and back waist.

This study is the first to verify multiple aspects of virtual dynamic fit using 3D digital technology. This study provided useful information about which aspects of the current virtual animation need to be improved to apply in the dynamic fit evaluation.

Pre-positioning and distributing relief items are important parts of disaster management as it simultaneously considers activities from both pre- and post-disaster stages. This study aims to address this problem with a novel mathematical model.

In this research, a bi-objective mixed-integer linear programming model is developed to tackle pre-positioning and distributing relief items, and it is formulated as an integrated location-allocation-routing problem with uncertain parameters. The humanitarian supply chain consists of relief facilities (RFs) and demand points (DPs). Perishable and imperishable relief commodities (RCs), different types of vehicles, different transportation modes, a time window for delivering perishable commodities and the occurrence of unmet demand are considered. A scenario-based game theory is applied for purchasing RCs from different suppliers and an integrated best-worst method-technique for order of preference by similarity to ideal solution technique is implemented to determine the importance of DPs. The proposed model is used to solve several random test problems for verification, and to validate the model, Iran’s flood in 2019 is investigated as a case study for which useful managerial insights are provided.

Managers can effectively adjust their preferences towards response time and total cost of the network and use sensitivity analysis results in their decisions.

The model locates RFs, allocates DPs to RFs in the pre-disaster stage, and determines the routing of RCs from RFs to DPs in the post-disaster stage with respect to minimizing total costs and response time of the humanitarian logistics network.

Project managers bear the responsibility of selecting and developing resource scheduling methods that align with project requirements and organizational circumstances. This study focuses on resource-constrained project scheduling in multi-project environments. The research simplifies the problem by adopting a single-project perspective using gain coefficients.

It employs uncertainty theory and multi-objective programming to construct a model. The optimal solution is identified using Matlab, while LINGO determines satisfactory alternatives. By combining these methods and considering actual construction project situations, a compromise solution closely approximating the optimal one is derived.

The study provides fresh insights into modeling and resolving resource-constrained project scheduling issues, supported by real-world examples that effectively illustrate its practical significance.

The research highlights three main contributions: effective resource utilization, project prioritization and conflict management, and addressing uncertainty. It offers decision support for project managers to balance resource allocation, resolve conflicts, and adapt to changing project demands.

The purpose of this commentary is to discuss a framework (the Revised Model of Sport Consumer Behavior – R-MSCB; Trail, 2019) to accomplish the following objectives. (1) Provide a framework for sport marketers and sport organizations to use in their own market research. (2) Designate the processes needed to generate results and knowledge that sport organizations, sport marketers and associated corporate partners can use to improve marketing campaigns. (3) Provide suggestions for analytic techniques and measurement constructs/instruments that will facilitate market research within the sport industry.

The author created a 140-item questionnaire for the pre-survey and a 50-item questionnaire for the post-survey. The pre-survey was given at the beginning of the season, and the post-survey was given at the end of the season. The research group has generated a sequence of 13 studies and has collected pre-survey responses from over 7,800 people across 4 continents, 8 sports and 13 teams (data collections), with more teams still planned and over 2,000 post-season survey responses with data collection continuing.

This project, with its 13 studies, will provide sport organizations with the theories/frameworks, knowledge and processes to do their own market research in a more effective and efficient manner and will show sport organizations how to understand the complexities of sport consumer behavior, the motivations behind it and how it varies extensively across individuals. The author will show sports organizations how to collect data from their consumers using valid and reliable measures and constructs that will allow them to segment their consumers, how to effectively market to those segments and how to establish long-lasting relationships that make a satisfied and loyal customer.

This paper provides the framework and guidelines so that sport marketers and researchers can identify specific variables, constructs and relationships that will further their own objectives when attempting to explain sport consumer behavior. Using their own market research, they can implement the results/output in association with the Communications Strategy Model to create more effective and efficient marketing and communications campaigns and consequently drive key performance indicators (KPIs) and improve revenue streams.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.