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Untimely delivery of goods and services, especially in a post-COVID landscape, is a critical harbinger of end-to-end fulfillment. Existing literature in supplier delivery modeling is focused on penalizing suppliers for late deliveries built into a contractual transaction, which eventually erodes trust. As such, a holistic modeling technique focused on long-term relationship building is missing. This study aims to design a supplier evaluation model that analytically equates supplier delivery performance to cost realization while replicating a core attribute of successful supply chains – alignment, leading to long-term supplier relationships.

The supplier evaluation model designed in this paper uses delivery deviation as a unit of measure as opposed to delivery duration to enhance consistency with enterprise resource planning protocols. A one-sided modified Taguchi-type quality loss function (QLF) models delivery lateness to construct a multinomial probability penalty cost function for untimely delivery. Prescriptive analytics using simulation and optimization of the proposed mathematical model supports buyer–supplier alignment.

The supplier evaluation model designed herein not only optimizes likelihood parameters for early and late deliveries for competing suppliers to enhance total landed cost comparisons for on-shore, near-shore and off-shore suppliers but also allows for the creation of an efficient frontier toward supply base optimization.

At a time of systemic disruptions such as the COVID pandemic, global supply chains are at risk of business continuity. Supplier evaluation models need to focus on long-term relationship modeling as opposed to short-term contractual penalty-based modeling to enhance business continuity. The model offered in this paper is grounded in alignment – a cornerstone of successful supply chain integration, and offers an interesting departure from traditional modeling techniques in this genre.

The results from this analytical approach offer flexibility to a supply manager toward building redundancies in the supply chain using an efficient frontier within the supply landscape, which also helps to manage disruption and maintain end-to-end fulfillment.

The model offered in this paper is grounded in alignment – a cornerstone of successful supply chain integration, and offers an interesting departure from traditional modeling techniques in this genre. The authors offer a rational solution by creating an evaluation model that uses penalty cost modeling as an internal quality measure to rate suppliers and uses the outcome as a yardstick for negotiations instead of imposing penalties within contracts.

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Photovoice methodology was used to explore young non-vegan consumers’ attitudes and beliefs towards veganism. Data was collected from students studying advertising at a major university in Australia, who produced images and narratives reflective of their own attitudes towards veganism. Polytextual thematic analysis of the resulting visual data was then undertaken to reveal the dominant themes underpinning participants’ attitudes. Participant narratives were then reviewed to confirm whether the ascribed meaning aligned with participants’ intended meaning.

Participant images were reflective of first, how they saw their world and their place within it, which showed the interplay and interconnectedness between humans, animals and nature, and second, how they saw vegans within this world, with both positive and negative attitudes expressed. Interestingly, vegans were simultaneously admired and condemned. By situating these attitudes along a spectrum of moral evaluation, bounded by stigmatisation and moral legitimacy, participants saw vegans as being either Radicals, Pretenders, Virtuous or Pragmatists. For veganism to become more widely accepted by non-vegans, there is an important role to be played by each vegan type.

This study offers a more nuanced understanding of how and why dissociative groups, such as vegans, become stigmatised, which has implications for messaging and marketing practices around veganism and associated products/services. Future research could use a similar methodology to understand why other minority groups in society are stereotyped and stigmatised, which has broader social implications.

Social exclusion is a complicated psychological phenomenon with behavioral ramifications that influences consumers' lifestyles and behaviors. In contrast, anthropomorphism is a phenomenon that marketing strategists employ and that occurs in customers' lives as a result of social isolation. The literature discusses these two complicated structures as ones that require investigation based on consumer judgments. The purpose of the current study is to understand the fundamental motivations that underlie the propensity for anthropomorphizing in people who suffer social isolation through their pets.

To look into the motivations driving these themes, a study technique with three distinct components was created. Cyberball was employed as a technique to manipulate social exclusion in the initial stage of this research methodology. Two scenarios, one of which had an anthropomorphizing tendency and the other of which did not, were presented to participants who had suffered social exclusion and advanced to the second phase in order to determine the anthropomorphizing tendency. The Attachment to Pets Scale (LAPS), which Johnson et al. (1992) created based on the social support provided by pets, was utilized while creating the scenarios. The Zaltman method was applied as an interviewing technique in the third stage of the research design, with the interviewees being guided by visuals that reflected their emotions and thoughts.

The results of the data analysis were evaluated in light of social psychology. A more thorough expression of the complex relationship between anthropomorphism and those who experience social exclusion has been made. The findings showed that when people anthropomorphize their pets in response to feelings of social exclusion, the motivations that emerge include pure love, loyalty, animals' need for a human, living creature and embracing. The study emphasizes that these ideas will be helpful in customers' interactions with anthropomorphic objects.

As a contribution to the literature, the study findings offer the five major motivations underpinning these beliefs. These findings may help marketing scientists comprehend social exclusion and anthropomorphism, thereby benefiting the individual and society.

The majority of research in the literature (Chen et al., 2017; Epley et al., 2008; Eyssel and Reich, 2013; Waytz et al., 2019) verified that people who were socially excluded would use anthropomorphism, but no studies were discovered about the motivations outlined in the current study. The results of this investigation should add to the body of knowledge in this area. The pet was employed as an anthropomorphism tool in the current study because it is the object that a person chooses to anthropomorphize deliberately and independently. It adds to the study's originality by explaining in the individual's own terminology how he will feel as a result of his social isolation, how he will make up for it and potential responses he may have. In addition to all of these contributions, the study's primary goal of analyzing the motivations behind anthropomorphism yields significant findings that are relevant to both industry and academic research.

The protection of industrial heritage emerged as a major concern when those buildings and installations representative of the industry, became at risk. North Africa, considered the geographical gateway to European countries, experienced enormous industrial activity during the French colonial era. Industrial buildings such as the flour mills, were built during this era of colonial rule. Today, a lack of legislation concerning industrial heritage has left this type of buildings with no protection, leading this paper to a preservation process. The aim of this paper is to locate and identify the flour mills of the 19th and 20th centuries in Algeria.

This research consists of cross-referencing data from archived documents against the geographical location.

The results obtained are the first step in the process of preservation. The success of this research can be summarized as follows: identification of 88.46% of the flour mills in Algeria by means of the inventory data collected, and their location, with the use of a crisp logic, the remaining 9.62% with the use of fuzzy logic by the attribution of a “fuzzy radius” with a total localization and identification of 98.08%.

The use of both crisp (Boolean) and fuzzy logic as part of the geographical localization method.

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.