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Cybersecurity has received growing attention from academic researchers and industry practitioners as a strategy to accelerate performance gains and social sustainability. Meanwhile, firms are usually prone to cyber-risks that emanate from their supply chain partners especially third-party logistics providers (3PLs). Thus, it is crucial to implement cyber-risks management in 3PLs to achieve social sustainability in supply chains. However, these 3PLs are faced with critical difficulties which tend to hamper the consistent growth of cybersecurity. This paper aims to analyze these critical difficulties.

Data were sourced from 40 managers in Nigerian 3PLs with the aid of questionnaires. A novel quantitative methodology based on the synergetic combination of interval-valued neutrosophic analytic hierarchy process (IVN-AHP) and multi-objective optimization on the basis of a ratio analysis plus the full multiplicative form (MULTIMOORA) is applied. Sensitivity analysis and comparative analysis with other decision models were conducted.

Barriers were identified from published literature, finalized using experts’ inputs and classified under organizational, institutional and human (cultural values) dimensions. The results highlight the most critical dimension as human followed by organizational and institutional. Also, the results pinpointed indigenous beliefs (e.g. cyber-crime spiritualism), poor humane orientation, unavailable specific tools for managing cyber-risks and skilled workforce shortage as the most critical barriers that show the highest potential to elicit other barriers.

By illustrating the most significant barriers, this study will assist policy makers and industry practitioners in developing strategies in a coordinated and sequential manner to overcome these barriers and thus, achieve socially sustainable supply chains.

This research pioneers the use of IVN-AHP-MULTIMOORA to analyze cyber-risks management barriers in 3PLs for supply chain social sustainability in a developing nation.

Introduction: Investments in environmentally friendly initiatives can bolster infrastructure projects, agricultural methods, and water management systems that improve the ability to withstand climate-related difficulties. Green investments encompass endorsing carbon markets and financial instruments that incentivise reducing emissions. This research helps attain the climate objectives described in sustainable development goal 13 (SDG 13).

Purpose: This chapter aims to investigate the relationship between greenhouse gases (GHG) and gross domestic product (GDP), with the underlying objective of understanding the relevance of green investment for sustainable development.

Methodology: For the analysis, the top five countries: the USA, China, Germany, Japan, and India, were chosen based on the world’s largest economies in 2023, as per their GDP data. For testing the hypothesis, data from the World Bank database during the period 2002-2022 was retrieved and GDP is used as a dependent variable and GHG as an independent variable. For the study, panel data are used, and the Johansen cointegration test and ordinary least squares (OLS) regression are applied.

Findings: In the case of China and India, the null hypothesis has been rejected, which is depicted by the significant and high degree of relation between GHGs and the GDP of these two countries. The null hypothesis is also rejected for the USA and Germany, but it shows a significant and moderate degree of relationship between GHG and GDP. For Japan, the null hypothesis is accepted and reflects a negative relationship between GHG and GDP.

Purpose: Human capital development strategies and components in hospitality are covered in this chapter. This study examines hospitality human capital development, including training, leadership, technology integration, staff well-being, diversity, equality, and inclusion (DEI).

Design/methodology/approach: This chapter uses secondary data from the relevant research article literature. The design shows how human capital development techniques affect hospitality. This study addresses human capital development needs in the hospitality business as technology becomes increasingly essential.

Findings: Hospitality worker adaptation and flexibility for human capital development, including wellness efforts for work–life balance, are discussed in the chapter. The results also address recognition and incentive systems to foster a healthy hospitality workplace culture that supports employee human capital development.

Research limitations: Human capital research in hospitality is minimal. Future research should examine additional human capital determinants affecting hospitality sector success and their relevance in varied settings for global hospitality and tourism growth.

Practical implications: This study can help hospitality and tourism stakeholders, policymakers, and local communities improve the symbiotic relationship for human capital development. Practical implications emphasise the necessity of inclusive development initiatives that empower hospitality communities and maintain global hospitality and tourism.

Originality/value: This study examines how human capital development affects hospitality, particularly tourism. The novelty is studying development strategies as drivers for good change, teaching sustainable global human capital development in international tourism.

This paper aims to define the efficiency achieved by urban transport companies in Spain concerning the resources they use, considering the type of management used for implementation, public-private, and size.

This study consisted of an analysis of the efficiency of 229 public-private urban transport operators during the period 2012–2021 using Data Envelopment Analysis, the Malmquist Index and inference estimators to determine productivity, efficiency change into Pure Technical Efficiency Change (PTECH), and scale efficiency change.

Based on the efficiency analysis, the authors concluded that of the 229 companies studied, more than 35 were inefficient in all analysed periods. Considering the sample used, direct management is considered significantly more efficient. It cannot be concluded that the size of these companies influences their efficiency, as the data show unequal development behaviours in the studied years.

This study provides arguments on whether there is a significant difference between the two types of management in the urban transport sector. It also includes firm size as a study variable, which has not been previously considered in other studies related to urban transport efficiency. Efficiency should be a crucial factor in determining funding allocation in this sector, as it encourages operators to optimize and improve their services.

The present study aims to investigate the impact of internal control effectiveness on supply chain management efficiency (SCME) and capital allocation efficiency for companies listed in the Tehran Stock Exchange (TSE). In addition, it investigates the mediating role of supply chain management efficiency in the relationship between internal controls and capital allocation efficiency.

The data about 191 companies in 2014–2022 were examined. The sales per inventory ratio was used to calculate SCME. The present study also applied the Generalized Method of Moments (GMM) for endogeneity concerns.

The results showed that internal control effectiveness has a significant positive effect on SCME. Moreover, internal control effectiveness and SCME significantly positively affect capital allocation efficiency. SCME has a mediating role in the relationship between internal control effectiveness and capital allocation efficiency. These findings remained robust even after several robustness tests. In addition, this study tested the results' robustness by dividing data into the pre-COVID-19 and post-COVID-19 years. The previous results were also confirmed according to the robustness test of COVID-19.

Challenges in the supply chain often hinder capital allocation efficiency. In addition, enterprises should try to establish strong internal controls to ensure SCME. Therefore, the relationship between internal control effectiveness, SCME and capital allocation efficiency is complex and underscores the importance of robust internal controls in optimizing resource allocation within organizations. Interestingly, this topic has not been extensively researched in accounting and business research, and there is a lack of empirical evidence on these effects. Consequently, this study aims to fill the gap and identify potential opportunities for new research directions.

This chapter discusses how the real options theory can be useful for understanding the adoption of human resources management (HRM) practices. The authors review how the real options theory has provided insights into the processes through which firms manage uncertainties involved in the adoption of HRM practices. The authors offer propositions for future HRM research from the real options perspective. The authors contend that analyzing HRM practice adoptions through the lens of real options theory can enhance our understanding of the mechanisms through which firms choose which HRM practices to adopt and how they adjust the timing, scale, and methods of investment in these practices. Specifically, the authors suggest that differences in information relevant to valuation of HRM options are the source of distinct choices of HRM options across firms. Finally, the authors propose advancing knowledge on HRM practice adoptions by using a portfolio of options approach, as well as considering factors like competitors, path dependence, and switching options.

The purpose of this study is to present a systematic and comprehensive review of personalized, adaptive and semantic e-learning systems.

Preferred reporting items of systematic reviews and meta-analyses guidelines have been used for a thorough insight into associated aspects of e-learning that complement the e-learning pedagogies and processes. The aspects of e-learning systems have been reviewed comprehensively such as personalization and adaptivity, e-learning and semantics, learner profiling and learner categorization, which are handy in intelligent content recommendations for learners.

The adoption of semantic Web based technologies would complement the learner’s performance in terms of learning outcomes.

The evaluation of the proposed framework depends upon the yearly batch of learners and recording is a cumbersome/tedious process.

E-Learning systems may have diverse and positive impact on society including democratized learning and inclusivity regardless of socio-economic or geographic status.

A preliminary framework of an ontology-based e-learning system has been proposed at a modular level of granularity for implementation, along with evaluation metrics followed by a future roadmap.

This study aims to explore whether and how the two potential antecedents (i.e. relationship quality at the dyadic level and network density at the network level) affect firms’ internet-interactive capability (FIIC), referring to the capability of a specific firm to communicate and interact with the relevant partner firms on the basis of internet-interactive technologies in the internet environment and, at the same time, the following influence of FIIC on collaborative activities (i.e. joint planning and joint problem-solving).

This study designed a questionnaire and collected data on-site from 400 manufacturers. SmartPLS is used to validate the research model.

The results suggest that the dyadic relationship quality and network density of the partner group are both positively connected with a firm’s FIIC. Besides, FIIC is positively related to collaborative activities with its partners.

Given the nature of our data (i.e. cross-sectional), the authors can collect longitudinal or experimental data to retest the hypotheses.

This study gives certain guidance for firms to be aware of the factors that motivate FIIC and use their FIIC to influence their employees’ collaborative activities in their relationships with partners, thereby promoting cooperation performance.

This study attempts to extend the resource-based theory based on the logic of motivation-capability by exploring the potential antecedents of FIIC and makes contributions to the current studies on the antecedents of FIIC, which provides actionable insights for firms to play the role of FIIC in interfirm interactions.

Assembly action recognition plays an important role in assembly process monitoring and human-robot collaborative assembly. Previous works overlook the interaction relationship between hands and operated objects and lack the modeling of subtle hand motions, which leads to a decline in accuracy for fine-grained action recognition. This paper aims to model the hand-object interactions and hand movements to realize high-accuracy assembly action recognition.

In this paper, a novel multi-stream hand-object interaction network (MHOINet) is proposed for assembly action recognition. To learn the hand-object interaction relationship in assembly sequence, an interaction modeling network (IMN) comprising both geometric and visual modeling is exploited in the interaction stream. The former captures the spatial location relation of hand and interacted parts/tools according to their detected bounding boxes, and the latter focuses on mining the visual context of hand and object at pixel level through a position attention model. To model the hand movements, a temporal enhancement module (TEM) with multiple convolution kernels is developed in the hand stream, which captures the temporal dependences of hand sequences in short and long ranges. Finally, assembly action prediction is accomplished by merging the outputs of different streams through a weighted score-level fusion. A robotic arm component assembly dataset is created to evaluate the effectiveness of the proposed method.

The method can achieve the recognition accuracy of 97.31% and 95.32% for coarse and fine assembly actions, which outperforms other comparative methods. Experiments on human-robot collaboration prove that our method can be applied to industrial production.

The author proposes a novel framework for assembly action recognition, which simultaneously leverages the features of hands, objects and hand-object interactions. The TEM enhances the representation of dynamics of hands and facilitates the recognition of assembly actions with various time spans. The IMN learns the semantic information from hand-object interactions, which is significant for distinguishing fine assembly actions.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.