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The purpose of the study is to investigate and analyze the dynamics of the government-enterprise grain joint storage mechanism, particularly, focusing on profit-driven speculative behaviors exhibited by enterprises within this context. The study aims to understand the various factors influencing the behavior of stakeholders involved in grain storage, including government storage departments, agent storage enterprises and quality inspection agencies.

The study employs a tripartite evolutionary game model to investigate profit-driven behaviors in government-enterprise grain joint storage. It analyzes strategies of government departments, storage enterprises and quality inspection agencies, considering factors like supervision costs and speculative risks. Simulation analysis examines tripartite payoffs, initial probabilities and the impact of digital governance levels to enhance emergency grain storage effectiveness.

The study finds that leveraging digital governance tools in government-enterprise grain joint storage mechanisms can mitigate risks, enhance efficiency and ensure the security of grain storage. It highlights the significant impact of supervision costs, speculative risks and digital supervision levels on stakeholder strategies, offering guidance to improve the effectiveness of emergency grain storage systems.

The originality of this study lies in its integration of digital governance tools into the analysis of the government-enterprise grain joint storage mechanism, addressing profit-driven speculative behaviors. Through a tripartite evolutionary game model, it explores stakeholder strategies, emphasizing the impact of digital supervision levels on outcomes and offering insights crucial for enhancing emergency grain storage effectiveness.

A fleet of mobile robots has been effectively used in various application domains such as industrial plant inspection. This paper proposes a solution to the combined problem of task allocation and motion planning problem for a fleet of mobile robots which are requested to operate in an intelligent industry. More specifically, the robots are requested to serve a set of inspection points within given service time windows. In comparison with the conventional time windows, our problem considers fuzzy time windows to express the decision maker’s satisfaction for visiting an inspection point.

The paper develops a unified approach to the combined problem of task allocation and motion planning for a fleet of mobile robots with three objectives: (a) minimizing the total travel cost considering all robots and tasks, (b) balancing fairly the workloads among robots and (c) maximizing the satisfaction grade of the decision maker for receiving the services. The optimization problem is solved by using a novel combination of a Genetic Algorithm with pareto solutions and fuzzy set theory.

The computational results illustrate the efficiency and effectiveness of the proposed approach. The experimental analysis leverages the potential for using fuzzy time windows to reflect real situations and respond to demanding situations.

This paper provides trade-off solutions to a realistic combinatorial multi-objective optimization problem considering concurrently the motion and path planning problem for a fleet of mobile robots with fuzzy time windows.

This paper aims to examine tourists' behavioral changes in response to health crises, this study examines the individual's uncertainty and adaptability to the challenges using behavioral coping strategies.

The study combines the theory of planned behavior (TPB) and protection motivation theory. Using the PLS-SEM technique, this study examines the relationship between the destination's competitive profits and travel intention of Iranian tourists in the post-Covid-19 pandemic.

The social-support coping (Instrumental) does not incorporate tourists' adaptive behaviors. Vulnerable vaccination significantly affects the extremeness of an individual's problem-focused coping, which affects tourist's adaptive behaviors in crisis time, indicating the effectiveness of the Covid-19 vaccination on travel intention.

The findings may assist tourism authorities and planners develop unique tourism products and services based on tourist behavior following the health crises.

This study contributes to development of the TPB method, indicating that visa exemption and competitive profits of a destination would motivate travel intention existing inefficacy of local government and its negative background, reshaping and thus influencing changing behavior.

Quality function deployment (QFD) has been widely applied in new product development, but existing research on QFD has some limitations. Primarily, QFD lacks the capability to provide feedback on the satisfaction degree of customer requirements (CRs) according to the actual values of engineering characteristics (ECs). In addition, QFD does not quantitatively consider the interrelationships among ECs. Reverse QFD (R-QFD) was introduced to implement the feedback process. On this basis, this paper quantitatively considers the interrelationships among ECs in the R-QFD model and extends these relationships to encompass combinations of multiple ECs, aiming to improve the inference accuracy of the model.

A nonlinear regression model was established between CRs and ECs, aiming to infer the satisfaction degree of CRs based on the implementation status of ECs. This model considers the interdependencies among ECs and extends the consideration of pairwise EC correlations from every two to every fifteen. Lingo Software is utilized to seek solutions for this program. To facilitate the implementation of the program, a directive to simplify the solution has been proposed.

The experimental results indicate that the interrelationships among ECs significantly affect the inference accuracy of the R-QFD model, thereby verifying the necessity of considering higher-order interrelationships among ECs within the R-QFD framework. Based on the results from data experiments, this paper also proposes research recommendations pertaining to ECs hierarchy for varying quantities of ECs.

The outcomes of this study have further refined the R-QFD model, addressing its limitations of ignoring the interrelationships among ECs. This transformation elevates the R-QFD model from a relatively simple linear model to a nonlinear model formed through modeling, thereby enhancing its accuracy and applicability. In practical terms, this study provides case support for the application of the R-QFD model in manufacturing industry.

This paper presents a decision-making framework for e-banking operations, based on the Quality Function Deployment and the Analytic Hierarchy Process. The main research question is the development of a framework and its potential contributions in supporting decision makers in implementing quality strategies that will encourage the usage of e-banking services (EBS).

The introduced framework comprises four distinct stages which include criteria determination, field surveys and EFA, QFD application including AHP and finally sensitivity analysis investigating the dynamic nature of the environment. AHP determines the intensity of the relationship between e-banking quality criteria and customer banking activities. A novel House of Quality (HoQ) is proposed, based on a market mix founded on key e-banking activities, and sensitivity analysis is used to investigate alternative scenarios. To illustrate the steps of applying this framework, the authors use a convenience sample from the Greek e-banking sector.

Through the illustrated example is supported that the proposed approach can reveal valuable information when contemplating strategies to improve e-banking usage and expand its acceptance. In addition, sensitivity analysis leads to purposeful insights regarding the effects of market segmentation and/or target settings on the ranking of e-banking quality/selection criteria provided by the HoQ. In the specific numerical example, the most critical quality factors were “Security and Reliability”, “Convenience”, “Design”, “Pricing” and “Skills,” although different rankings night well appear in different contexts or geographical regions. Moreover, sensitivity analysis showed that these results depend on the specific market mix and targets. As mentioned above, the implementation of the framework in different geographical regions or e-service sectors might certainly reveal different critical factors.

Discussed in the paper body.

Discussed in the paper body.

The paper presents a well-defined four stage framework for improving EBS penetration. It utilizes a structured qualitative and quantitative approach and outlines and ranks e-banking quality factors stemming from the market mix and allows assessment of alternative scenarios through sensitivity analysis.

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.