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The automotive industry appears to overcome much of its obstacles, despite the constant struggle facing COVID-19. The pandemic has resulted in significant improvements in the habits and conduct of consumers. There is an increased preference for personal mobility. In this dynamic environment with unexpected changes and high market rivalry, automotive supply chains focus more on executing responsive strategies with minimum costs. This paper aims to identify and model the drivers to the responsiveness of automotive supply chain.

Seventeen drivers for supply chain responsiveness have been identified from the extensive literature, expert interview. An integrated methodology of fuzzy decision-making trial and evaluation laboratory–interpretive structural modelling (DEMATEL–ISM) is developed to establish the interrelationship between the drivers. The cause–effect relationship between the drivers was obtained through fuzzy DEMATEL technique, and a hierarchical structure of the drivers was developed using the ISM technique.

The result of the integrated methodology revealed that strategic decision-making of management, accurate forecasting of demand, advanced manufacturing system in the organisation and data integration tools are the critical drivers.

This study has conceptual and analytical limitations. In this study, a limited number of drivers are examined for supply chain responsiveness. Further research may examine the role of other key performance indicators in the broad field of responsiveness in the automotive supply chain or other industry sectors. Future study can uncover the interrelationships and relative relevance of indicators using advanced multi-criteria decision-making methodologies.

The authors proposed an integrated methodology that will be benefitted to the supply chain practitioners and automotive manufacturers to develop management strategies to improve responsiveness. This study further helps to compare the responsiveness of the supply chain between various automotive manufacturers.

This paper aims to examine the optimal promotion strategy of an e-retailer, who may advertise, or launch rebates initiative to encourage consumers' disseminating electronic word-of-mouth (eWOM) messages, with an aim to boost product sales.

This paper analyzes the decisions of the e-retailer in a two-period model, using utility function approach and backward induction method, and obtains the optimal solutions in four promotion strategies.

The study finds that rebate scheme greatly impacts the timing of advertising, and neither lower nor higher consumers' eWOM effort invariably benefits the retailer, rather, a medium level is the best choice for the retailer. When eWOM impact power is at a relatively high level, it can supplement advertising effect to attract more consumers' purchase. Otherwise, eWOM may counteract the role of advertising.

Different from the extant literature focusing on advertising or eWOM without rebates, the paper studies the issue of advertising and eWOM with rebates in two- period model which seldom addresses before the authors examine the optimal timing of advertising and eWOM with/without rebates in four promotion strategies i.e. the A-NE model the NE-A model the A-ER model and the ER-A model.

The purpose of this paper is to examine the influences of negative performance feedback on firms' cost behaviors including productive behaviors (i.e. R&D behaviors) and non-productive behaviors (i.e. selling behaviors and business entertainment behaviors), as well as to investigate the roles of ownership types and marketization.

A sample of Chinese manufacturing firms from 2007 to 2018 is analyzed employing multiple regression models.

The results show that negative performance feedback has a positive but not significant effect on R&D behaviors, while its effect on selling behaviors is significantly positive. Meanwhile, there is an inverted U-shaped relationship between negative performance feedback and business entertainment behaviors. Furthermore, when facing a performance dilemma, state-owned enterprises tend to adjust selling behaviors, while nonstate-owned enterprises pay more attention to business entertainment behaviors. In terms of marketization, the firms in high-marketization regions are more likely to adjust their R&D, selling and business entertainment behaviors, while the firms in low-marketization regions are difficult to adjust these cost behaviors.

This study explores the role of negative performance feedback in firms' cost behaviors and provides empirical evidence about the differentiated influences regarding ownership types and marketization.

Integrating insights from existing studies and introducing the behavioral theory of the firm and prospect theory, this study proposes a more inclusive framework that addresses the impacts of negative performance feedback on firms' cost behaviors. This paper deepens the understanding of firms' decision behaviors in the dilemma of performance shortfall.

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.

The pharmaceutical industry is one of the most essential areas of health in any country. It is defined as a system of processes, operations and organizations involved in discovering, developing and producing drugs. The supply chain in the pharmaceutical field is one of the most important strategic issues in the pharmaceutical and health-care industries. The purpose of this study is to reduce the total cost of the supply chain network and reduce the amount of distribution scheduling.

In this study, the authors designed a drug supply chain network with uncertainty-related corruption. The optimal number and location of potential facilities, the optimal allocation of flow between facilities, the optimal routing of vehicles and the optimal amount of inventory in production and distribution center warehouses were determined to achieve these two objective functions.

In evaluating the small sample size problem, it was found that the comprehensive benchmarking method was more efficient than the other methods in obtaining the mean index of the first objective function. The utility function method has also proved its efficiency in obtaining the mean of the second objective function indices, the spacing index and the computational time. Because of the inefficiency of GAMS software in resolving size issues, the modified NSGA II and MOPSO algorithms with modified priority-based encryption have been used. First, using the Taguchi method, the initial parameters of the metaheuristic algorithms are adjusted, and then, 15 sample problems are designed in larger sizes. To avoid generating random data, five problems were equally designed, and the averages of objective functions and metrics of met heuristic algorithms (number of efficient solutions, maximum expansion index, spacing index and computational time) were analyzed as the basis of evaluation and comparison. Therefore, using all the indicators and results of the NSGA II algorithm is recommended.

In this research, a biobjective modeling approach is proposed to minimize the total costs of the supply chain network (construction costs, storage costs and product transportation costs between centers) and advertising costs and to minimize distribution and transportation scheduling across each level of the supply chain network.

Efficient management of earthmoving equipment is critical for decision-makers in construction engineering management. Thus, the purpose of this paper is to prudently identify, select, manage and optimize the associated decision variables (e.g. capacity, number and speed) for trucks and loaders equipment to minimize cost and time objectives.

This paper addresses an innovative multiobjective and multivariable mathematical optimization model to generate a Pareto-optimality set of solutions that offers insights of optimal tradeoffs between minimizing earthmoving activity’s cost and time. The proposed model has three major stages: first, define all related decision variables for trucks and loaders and detect all related constraints that affect the optimization model; second, derive the mathematical optimization model and apply the multiobjective genetic algorithms and classify all inputs and outputs related to the mathematical model; and third, model validation.

The efficiency of the proposed optimization model has been validated using a case study of earthmoving activities based on data collected from the real-world construction site. The outputs of the conducted optimization process promise the model’s originality and efficiency in generating optimal solutions for optimal time and cost objectives.

This model provides the decision-maker with an efficient tool to select the optimal design variables to minimize the activity's time and cost.

The purpose of this study is to propose a decentralized multi-party cross-trading scheme based on a certificate transaction mechanism for the transaction of excess consumption certificates (ECCs) of renewable energy. The aim is to address the problems associated with the existing centralized transaction mode and to promote the development of the green electricity industry.

The proposed scheme involves calculating the quotation difference for the same type of certificate transaction based on the quotations of all users of both buyers and sellers. The transaction volume is then determined based on the order of quotation difference from large to small, and the total interests of cooperation are calculated. The nucleolus method is adopted to allocate the total interests to each member of the alliance and calculate the final transaction price. The blockchain technology is used for the transaction to achieve accurate traceability and efficient supervision, and a corresponding smart contract is designed and simulated in the Ethereum consortium chain.

The results of the simulation show the rationality and effectiveness of the proposed scheme. The decentralized multi-party cross-trading scheme can overcome the problems associated with the existing centralized transaction mode, such as low transaction efficiency, difficulty in obtaining the optimal transaction strategy and efficient supervision. The proposed scheme can promote the development of the green electricity industry by stimulating users' demand potential for green electricity.

The proposed scheme is original in its use of a certificate transaction mechanism to facilitate the trading of ECCs of renewable energy. The scheme adopts a decentralized multi-party cross-trading approach that overcomes the problems associated with the existing centralized transaction mode. The use of the nucleolus method for the allocation of total interests to each member of the alliance is also original. Finally, the use of blockchain technology for accurate traceability and efficient supervision of the transaction is an original contribution to the field.

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.

The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.

The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.

This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.

Food service establishments and online food delivery companies use a revenue share model based on a commission rate. Because of the asymmetry of bargaining power, many food service establishments are vulnerable to a high commission rate. What is missing in the ongoing discussion about the revenue share model is the perspective of food consumers, who are the third party in the multi-sided market.

Within a willingness-to-pay (WTP) framework, we study if food consumers have preferences for the commission rate charged by food delivery companies to food service establishments. With 456 random consumers in the United States, we conduct a controlled experiment in which information is used as treatment in two groups. In the first group, the provided information only relates to the revenue share model (i.e. economic). In the second group, participants also received information about price control initiatives (i.e. economic and political).

Based on WTP-space mixed logit model results, there is a significant effect of information on preferences for the commission rate. While participants in the control group exhibited no aversion to the commission rate, participants who received treatment had a significant and negative WTP. The magnitude of the effect is estimated at -$1.08 for participants in the first treatment and -$2.28 for participants in the second treatment.

To date there is no applied research on the preferences of consumers in the online food order and delivery industry with respect to upstream conditions (i.e. commission rates).

While digitalisation requires facilities management (FM) organisations to change at an increasing rate, little is known about the mechanisms that create ownership and enable individuals to implement changes in everyday FM practice. In this study, these mechanisms are explored from a stewardship perspective. The purpose of this paper is to provide insights into the dynamics of organisational change in FM by analysing how stewardship behaviour leads to change.

A process model for implementing organisational change is constructed, based on existing theoretical insights from stewardship and intrapreneurship literature. The model is evaluated in a case study through analysis of critical events. Interviewing was the key data collection method.

The process model gives an event-driven explanation of change through psychological ownership. Analysis of multiple critical events suggests that the model explains intra-organisational as well as inter-organisational change. The case data further suggests that, compared with intra-organisational change, tailored relational and motivational support is more important for inter-organisational change because of the higher risks involved. Job crafting emerged as an unanticipated finding that offers interesting prospects for future FM research.

The process model offers guidance for leaders in FM organisations on providing tailored support to internal and external employees during periods of organisational change.

Stewardship and intrapreneurship are combined to provide insights on organisational change in FM. The study demonstrates how intrapreneurial behaviour and stewardship behaviour can be linked to create innovation within and between organisations.