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Claim formation is a fact and a regular occurrence in construction industry projects and often leads to a waste of money and time for organizations. Organizations can, however, reduce and control claims by promoting an integrated claim management system and improving productivity in the results of the claims. Establishing a claim management office is one of the ways to help organizations achieve this.

Based on library research, expert opinion and analysis of organizations' contracts as case studies and identifying the root causes of the claim, this paper proposes a claim management office maturity model and determines its levels.

This paper proposes a claim management office maturity model and also determines its levels. The general structure of this model is based on three parameters: “characteristics of each level,” “requirements of each level” and “transition period of each level” in five levels, where the first level is the most basic level and level five is the highest level of the implementation of a claim management office in the organization.

It can be clearly emphasized that this research is one of the first research studies that has dealt with the issue of claim management office in the construction industry and has proposed the model of maturity and development of claim management office in the organization. The use of numerous and experienced experts in achieving the results and case organizations to develop this research has increased the value and credibility of this research. This study also helps to improve the level of claim management in construction industry organizations so that these organizations can implement each level of claim management maturity model in the organization according to their competence and need for claim management. And by implementing it correctly, solve or reduce the problems of claim management in the organization and their projects.

The purpose of this research is to propose a hybrid simulation framework which can take into account both the continuous and operational variables affecting the performance of construction projects.

System dynamics (SD) simulation paradigm is implemented for the modelling of the complex inter-related structure of continuous variables and discrete event simulation (DES) is implemented for the modelling of operational influencing factors. A hybrid modelling framework is then proposed through combination of SD and DES to simulate the construction projects.

This paper discusses the deficiencies of two traditional simulation methods – SD and DES – for simulation of construction projects which can be compensated by implementing hybrid SD–DES model. Different types of basic hybrid structures and synchronisation methods of SD and DES models are introduced.

The proposed hybrid framework discussed in this research will be beneficial to modellers to simulate construction projects.

The paper introduces a theoretical framework for a hybrid continuous- discrete simulation approach which can take into account the dynamics of project environment arising from the complex inter-related structure of various continuous influencing factors as well as the construction operations. Different steps required to develop the hybrid SD–DES model and synchronisation of SD and DES simulation methods are illustrated.

Operational excellence (OpEx) is a direction toward learning and developing an excellent culture in all aspects of an organization. To reach this culture, revolutionizing activities using industry 4.0 (i4.0) technologies might be a significant empowering tool. This study aims to identify the challenges and benefits of both concepts and investigate their interrelationship to be considered in applying industry 4.0 technologies toward operational excellence.

The challenges and benefits of OpEx and i4.0 are identified and finalized by reviewing the literature. The causal relations between the considered factors are extracted using the fuzzy DEMATEL (Decision Making Trial and Evaluation Laboratory) method. Then, the analytical network process (ANP) is applied to determine the importance and weight of the factors (challenges and benefits of OpEx and i4.0) according to the constructed network.

The findings illustrated a strong network structure between the factors. First, the causal factors included OpEx and i4.0 challenges, while the OpEx challenges also affected the i4.0 challenges. Both group challenges had a significant effect on OpEx and i4.0 benefits. This means that challenges are the causal factors to be considered in the alignment of i4.0 toward OpEx. Among the OpEx challenges, lack of strategic planning and proper infrastructure were the main influential factors. In contrast, lack of government support and undeveloped business models were identified as the main challenges of i4.0.

OpEx and i4.0 concepts are reviewed and their pros and cons are studied. Previous studies determined an interaction among these concepts. However, from a practical viewpoint, the relation between the challenges and benefits of i4.0 and OpEx was studied for the first time for their alignment.

The purpose of this study is to simulate the climate change impacts on winter wheat production and evaluate the possibilities of using various varieties and shifting planting date as two climate change adaptation strategies in Kerman Province, Iran.

Two types of global circulation model and three scenarios for three periods were used. Daily climatic parameters were generated by LARS-WG (Long Ashton Research Station-Weather Generator). The CERES-wheat model was used to simulate future winter wheat growth, development and production.

The results showed that CO₂ had no effect on the phenology of winter wheat, and the negative impact of temperature on the grain yield was higher than the positive effect of CO₂ enrichment. The length of the reproductive growth period of the winter wheat was significantly shortened as affected by the negative impacts of rise in temperature. The simulated results indicated that the grain yield of common (medium maturing) variety of winter wheat will decline, ranging from −0.27 to −18.71 per cent according to future climate changes. Adaptation strategies showed that the early maturing variety had a higher and more stable grain yield under climate change conditions than medium and delayed maturing varieties. Earlier planting date (20 October) increased wheat grain yield under future climatic conditions than common (November 5) planting date. In reverse, later planting (November 20) would accelerate harmful effects of climate change on wheat grain yield.

The results highlighted the potential of early maturing variety and early planting date as the appropriate agronomical approaches for mitigating harmful impacts of climate change on winter wheat production in arid regions.

Various studies suggest that some of natural agents create a specific action of hypocholesterolemic effect. Considering this fact, the aim of this paper is to work on describing selected natural agents that may reduce cholesterol concentrations by different mechanism of actions.

The advantages, phytochemical components and the mechanisms of the agents were reviewed and supported from the findings of the in vitro, double-blind and clinical studies from published journals, books and articles. The journals used in this review were published between 1987 and 2016, and are available from PubMed, ScienceDirect and Google Scholar.

Plant stanols and sterols, turmeric, fenugreek, avocado, tomato, artichoke, red yeast rice and garlic showed a positive effect in maintaining cholesterol levels by specific mechanisms or actions. These agents each had a specific action in creating a hypocholesterolemic effect either by inhibition of the enzyme significant to the synthesis process, disturbing the absorption of cholesterol, conversion of cholesterol to other related forms and through the reduction of the oxidative stress.

However, this field still needs more studies as, currently, there is not any detailed information regarding the main active ingredients responsible for the mechanism to reduce cholesterol levels in humans.

This paper enlightens the authors’ understanding of some natural agents that have the potential to be used in controlling cholesterol.

This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the non-financial listed firms in Pakistan. Second, this research further explores the moderating role of short-term debt on the nexus between real earnings management and investment inefficiency. This study attempts to highlight an important research problem i.e. the jinx of real earnings management from the context of an emerging economy.

This study employs the data from non-financial listed firms in Pakistan over the period from 2008 to 2018. The study uses panel data methodologies with firm and year fixed-effects to examine the proposed hypotheses. The results are robust to the use of sensitivity analysis, different estimation techniques and endogeneity issues (using two-stage least squares (2SLS) and generalized method of moments (GMM) techniques).

The results of the research are twofold. First, consistent with the theoretical arguments, the findings reveal that real earnings management increases investment inefficiency and results in over-investments by the firms. Second, short-term debt attenuates the relationship between real earnings management and investment inefficiency. It implies that a higher level of short-term debt weakens the adverse effects of real earnings management on the investment efficiency of the firm.

This study offers original findings on the issues pertaining to the quality of accounting and financial reporting in an emerging economy like Pakistan, where the implementation of regulations is weak in the corporate world and management frequently exploits shareholders' wealth for the short-term benefits.

In this study, to maximize returns and minimize investment risk, an attempt was made to form an optimal portfolio under conditions where the capital market has a price bubble. According to the purpose, the research was of the applied type, in terms of data, quantitative and postevent, and in terms of the type of analysis, it was of the descriptive-correlation type. Sequence, skewness and kurtosis tests were used to identify the months with bubbles from 2015 to 2021 in the Tehran Stock Exchange. After identifying the bubble courses, artificial bee colony meta-heuristic and invasive weed algorithms were used to optimize the portfolio. The purpose of this paper is to address these issues.

The existence of bubbles in the market, especially in the capital market, can prevent the participation of investors in the capital market process and the correct allocation of financial resources for the economic development of the country. However, due to the goal of investors to achieve a portfolio of high returns with the least amount of risk, there is need to pay attention to these markets increases.

The results identify 14 periods of price bubbles during the study period. Additionally, stock portfolios with maximum returns and minimum risk were selected for portfolio optimization. According to the results of using meta-heuristic algorithms to optimize the portfolio, in relation to the obtained returns and risk, no significant difference was observed between the returns and risk of periods with price bubbles in each of the two meta-heuristic algorithms. This study can guide investors in identifying bubble courses and forming an optimal portfolio under these conditions.

One of the limitations of this research is the non-generalizability of the findings to stock exchanges of other countries and other time periods due to the condition of the price bubble, as well as other companies in the stock market due to the restrictions considered for selecting the statistical sample.

This study intends to form an optimal stock portfolio in a situation where the capital market suffers from a price bubble. This study provides an effective and practical solution for investors in the field of stock portfolio optimization.

The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains in efficiency and accuracy but also eliciting concerns about job displacement (JD) and broader socio-economic implications. This study aims to provide an in-depth understanding of how AI’s integration in accounting contributes to JD, reshapes decision-making processes and reverberates across economic and social dimensions. It also offers evidence-based policy recommendations to mitigate adverse outcomes.

Leveraging a cross-sectional survey disseminated through Facebook, this research used snowball sampling to target a diverse cohort of accounting professionals. The collected data were subjected to meticulous analysis through descriptive and regression models, facilitated by SmartPLS 4 software.

The analysis revealed a significant correlation between AI’s increasing role in accounting and a heightened rate of JD. This study found that this displacement is not isolated; it has tangible repercussions on decision-making paradigms, economic well-being, professional work dynamics and social structures. These insights corroborate existing frameworks, including, but not limited to, theories of technological unemployment and behavioural adjustments.

Although providing valuable insights, this study acknowledges limitations such as the restricted sample size, the cross-sectional nature of the survey and the inherent biases of self-reported data. Future research could aim to extend these initial findings by adopting a longitudinal approach and potentially integrating external data sources.

As AI technology becomes increasingly ingrained in accounting practices, there is an urgent need for coordinated action among stakeholders. Policy recommendations include focused efforts on talent retention, investment in upskilling programs and the establishment of support mechanisms for those adversely affected by AI adoption.

By synthesising a range of theoretical perspectives, this study offers a comprehensive exploration of AI’s multi-dimensional impacts on the accounting profession. It stands out for its nuanced examination of JD and its economic and social implications, thereby contributing to both academic discourse and policy formulation. This work serves as an urgent call to action, highlighting the need for strategies that both exploit AI’s potential benefits and protect the workforce from its disruptive impact.

The purpose of this paper is to provide an overview of the antimicrobial and antioxidant properties of postbiotics and the use of postbiotics to increase the shelf life and quality of food.

In this review paper, all articles from five electronic databases containing Google Scholar, Web of Science, PubMed, Scopus and Science Direct were considered and selected according to the purpose of the study.

In addition to improving food safety and increasing its shelf life, natural food preservation using biological preservatives also has a positive effect on improving consumer health. As a result, protection using natural antioxidants and antimicrobial agents seems essential. Postbiotics, having favorable characteristics such as nontoxicity, long shelf life and ease of standardization and transportation, are known as suitable antioxidant and antimicrobial, and there is an interest in making antioxidant and antimicrobial active films containing postbiotics to delay spoilage, increase the shelf life of perishable foods without changing their sensory characteristics.

Postbiotic refers to all soluble factors that are either secreted from living probiotic cells or released after cell lysis. These compounds include enzymes, peptides, polysaccharides, organic acids, teichoic acids and cell surface proteins, and their effects have been proven to improve some human and animal diseases. Probiotic bacteria must survive unfavorable conditions such as processing, storage, distribution, preparation and the digestive system to exert their health-giving effects, whereas their metabolites (postbiotics) have overcome these adverse conditions well and may be a good substitute for probiotics.