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Article
Publication date: 27 July 2023

Ning Huang, Qiang Du, Libiao Bai and Qian Chen

In recent decades, infrastructure has continued to develop as an important basis for social development and people's lives. Resource management of these large-scale projects has…

Abstract

Purpose

In recent decades, infrastructure has continued to develop as an important basis for social development and people's lives. Resource management of these large-scale projects has been immensely concerned because dozens of construction enterprises (CEs) often work together. In this situation, resource collaboration among enterprises has become a key measure to ensure project implementation. Thus, this study aims to propose a systematic multi-agent resource collaborative decision-making optimization model for large projects from a matching perspective.

Design/methodology/approach

The main contribution of this work was an advancement of the current research by: (1) generalizing the resource matching decision-making problem and quantifying the relationship between CEs. (2) Based on the matching domain, the resource input costs and benefits of each enterprise in the associated group were comprehensively analyzed to build the mathematical model, which also incorporated prospect theory to map more realistic decisions. (3) According to the influencing factors of resource decision-making, such as cost, benefit and attitude of decision-makers, determined the optimal resource input in different situations.

Findings

Numerical experiments were used to verify the effectiveness of the multi-agent resource matching decision (MARMD) method in this study. The results indicated that this model could provide guidance for optimal decision-making for each participating enterprise in the resource association group under different situations. And the results showed the psychological preference of decision-makers has an important influence on decision performance.

Research limitations/implications

While the MARMD method has been proposed in this research, MARMD still has many limitations. A more detailed matching relationship between different resource types in CEs is still not fully analyzed, and relevant studies about more accurate parameters of decision-makers’ psychological preferences should be conducted in this area in the future.

Practical implications

Compared with traditional projects, large-scale engineering construction has the characteristics of huge resource consumption and more participants. While decision-makers can determine the matching relationship between related enterprises, this is ambiguous and the wider range will vary with more participants or complex environment. The MARMD method provided in this paper is an effective methodological tool with clearer decision-making positioning and stronger actual operability, which could provide references for large-scale project resource management.

Social implications

Large-scale engineering is complex infrastructure projects that ensure national security, increase economic development, improve people's lives and promote social progress. During the implementation of large-scale projects, CEs realize value-added through resource exchange and integration. Studying the optimal collaborative decision of multi-agent resources from a matching perspective can realize the improvement of resource transformation efficiency and promote the development of large-scale engineering projects.

Originality/value

The current research on engineering resources decision-making lacks a matching relationship, which leads to unclear decision objectives, ambiguous decision processes and poor operability decision methods. To solve these issues, a novel approach was proposed to reveal the decision mechanism of multi-agent resource optimization in large-scale projects. This paper could bring inspiration to the research of large-scale project resource management.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 12 March 2024

Rida Belahouaoui and El Houssain Attak

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

Abstract

Purpose

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Design/methodology/approach

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

Findings

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

Practical implications

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

Originality/value

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 24 April 2023

Misagh Rahbari, Alireza Arshadi Khamseh and Yaser Sadati-Keneti

The Russia–Ukraine war has disrupted the wheat supply worldwide. Given that wheat is one of the most important agri-food products in the world, it is necessary to pay attention to…

Abstract

Purpose

The Russia–Ukraine war has disrupted the wheat supply worldwide. Given that wheat is one of the most important agri-food products in the world, it is necessary to pay attention to the wheat supply chain during the global crises. The use of resilience strategies is one of the solutions to face the supply chain disruptions. In addition, there is a possibility of multiple crises occurring in global societies simultaneously.

Design/methodology/approach

In this research, the resilience strategies of backup suppliers (BS) and inventory pre-prepositioning (IP) were discussed in order to cope with the wheat supply chain disruptions. Furthermore, the p-Robust Scenario-based Stochastic Programming (PRSSP) approach was used to optimize the wheat supply chain under conditions of disruptions from two perspectives, feasibility and optimality.

Findings

After implementing the problem of a real case in Iran, the results showed that the use of resilience strategy reduced costs by 9.33%. It was also found that if resilience strategies were used, system's flexibility and decision-making power increased. Besides, the results indicated that if resilience strategies were used and another crisis like the COVID-19 pandemic occurred, supply chain costs would increase less than when resilience strategies were not used.

Originality/value

In this study, the design of the wheat supply chain was discussed according to the wheat supply disruptions due to the Russia–Ukraine war and its implementation on a real case. In the following, various resilience strategies were used to cope with the wheat supply chain disruptions. Finally, the effect of the COVID-19 pandemic on the wheat supply chain in the conditions of disruptions caused by the Russia–Ukraine war was investigated.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 22 March 2024

Rida Belahouaoui and El Houssain Attak

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…

Abstract

Purpose

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Design/methodology/approach

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

Findings

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

Research limitations/implications

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Practical implications

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

Social implications

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

Originality/value

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 21 December 2023

Alireza Arab, Mohammad Ali Sheikholislam and Saeid Abdollahi Lashaki

The purpose of this paper is to review studies on mathematical optimization of the sustainable gasoline supply chain to help decision-makers understand the current situation, the…

Abstract

Purpose

The purpose of this paper is to review studies on mathematical optimization of the sustainable gasoline supply chain to help decision-makers understand the current situation, the exact dimensions of the problem and the models provided in the literature. So, a more realistic mathematical optimization model can be achieved by fully covering all dimensions of the supply chain of this product.

Design/methodology/approach

To evaluate and comprehend the mathematical optimization of the sustainable gasoline supply chain research area, a systematic literature review is undertaken that covers material collection, descriptive analysis, content analysis and material evaluation steps. Finally, based on this process, 69 related articles were carefully investigated.

Findings

The results of the systematic literature review show the main areas of the published papers on mathematical optimization of sustainable gasoline supply chain problems and the gaps for future research in this field presented based on them.

Research limitations/implications

This approach is subject to limitations because the protocol of the systematic review of the research literature only included searching for the considered combination of keywords in the Scopus and ProQuest databases. Furthermore, the protocol used in this paper restricts documents to English.

Practical implications

The results have significant implications for both academicians and practitioners in this field. It can be useful for academics to comprehend the gaps and future trends in this field. Also, for practitioners, it can be useful to identify and understand the parts of the mathematical optimization model, which can help them model this problem effectively and efficiently.

Originality/value

No systematic literature review has been done in this field by considering gasoline to the best of the authors’ knowledge and delivers new facts for the future development of this field.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 12 January 2024

Pengyun Zhao, Shoufeng Ji and Yuanyuan Ji

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Abstract

Purpose

This paper aims to introduce a novel structure for the physical internet (PI)–enabled sustainable supplier selection and inventory management problem under uncertain environments.

Design/methodology/approach

To address hybrid uncertainty both in the objective function and constraints, a novel interactive hybrid multi-objective optimization solution approach combining Me-based fuzzy possibilistic programming and interval programming approaches is tailored.

Findings

Various numerical experiments are introduced to validate the feasibility of the established model and the proposed solution method.

Originality/value

Due to its interconnectedness, the PI has the opportunity to support firms in addressing sustainability challenges and reducing initial impact. The sustainable supplier selection and inventory management have become critical operational challenges in PI-enabled supply chain problems. This is the first attempt on this issue, which uses the presented novel interactive possibilistic programming method.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 28 November 2023

Mohamad Javad Baghiat Esfahani and Saeed Ketabi

This study attempts to evaluate the effect of the corpus-based inductive teaching approach with multiple academic corpora (PICA, CAEC and Oxford Corpus of Academic English) and…

Abstract

Purpose

This study attempts to evaluate the effect of the corpus-based inductive teaching approach with multiple academic corpora (PICA, CAEC and Oxford Corpus of Academic English) and conventional deductive teaching approach (i.e., multiple-choice items, filling the gap, matching and underlining) on learning academic collocations by Iranian advanced EFL learners (students learning English as a foreign language).

Design/methodology/approach

This is a quasi-experimental, quantitative and qualitative study.

Findings

The result showed the experimental group outperformed significantly compared with the control group. The experimental group also shared their perception of the advantages and disadvantages of the corpus-assisted language teaching approach.

Originality/value

Despite growing progress in language pedagogy, methodologies and language curriculum design, there are still many teachers who experience poor performance in their students' vocabulary, whether in comprehension or production. In Iran, for example, even though mandatory English education begins at the age of 13, which is junior and senior high school, students still have serious problems in language production and comprehension when they reach university levels.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 19 February 2024

Alireza Khalili-Fard, Reza Tavakkoli-Moghaddam, Nasser Abdali, Mohammad Alipour-Vaezi and Ali Bozorgi-Amiri

In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal…

Abstract

Purpose

In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal environments for student development. The coordination and compatibility among students can significantly influence their overall success. This study aims to introduce an innovative method for roommate selection and room allocation within dormitory settings.

Design/methodology/approach

In this study, initially, using multi-attribute decision-making methods including the Bayesian best-worst method and weighted aggregated sum product assessment, the incompatibility rate among pairs of students is calculated. Subsequently, using a linear mathematical model, roommates are selected and allocated to dormitory rooms pursuing the twin objectives of minimizing the total incompatibility rate and costs. Finally, the grasshopper optimization algorithm is applied to solve large-sized instances.

Findings

The results demonstrate the effectiveness of the proposed method in comparison to two common alternatives, i.e. random allocation and preference-based allocation. Moreover, the proposed method’s applicability extends beyond its current context, making it suitable for addressing various matching problems, including crew pairing and classmate pairing.

Originality/value

This novel method for roommate selection and room allocation enhances decision-making for optimal dormitory arrangements. Inspired by a real-world problem faced by the authors, this study strives to offer a robust solution to this problem.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 12 February 2024

Theo J.D. Bothma and Ina Fourie

Needs for information literacy, disparities in society, bridging digital divides, richness of information sources in electronic (e-)environments and the value of dictionaries have…

Abstract

Purpose

Needs for information literacy, disparities in society, bridging digital divides, richness of information sources in electronic (e-)environments and the value of dictionaries have often been propagated. To improve information sources and information literacy training, information behaviour must be understood (i.e. all information activities). This paper conceptualises new opportunities for information sources (e.g. electronic dictionaries) to all society sectors, dictionary literacy and research lenses such as lexicography to supplement information literacy and behaviour research.

Design/methodology/approach

A scoping review of information literacy and behaviour, lexicography and dictionary literature grounds the conceptualisation of dictionary literacy, its alignment with information literacy, information activities and information behaviour and lexicography as additional research lens.

Findings

Research lenses must acknowledge dictionary use in e-environments, information activities and skills, meanings of information and dictionary literacy, the value of e-dictionaries, alignment with information behaviour research that guides the development of information sources and interdisciplinary research from, e.g. lexicography – thus contextualisation.

Research limitations/implications

Research implications – information behaviour and information literacy research can be enriched by lexicography as research lens. Further conceptualisation could align information behaviour, information literacy and dictionary literacy.

Practical implications

Dictionary training, aligned with information literacy training, can be informed by this paper.

Social implications

The value of dictionary literacy for all sectors of societies can be improved.

Originality/value

Large bodies of literature on information behaviour and lexicography individually do not cover combined insights from both.

Details

Library Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 13 June 2023

Aniruddh Nain, Deepika Jain and Ashish Trivedi

This paper aims to examine and compare extant literature on the application of multi-criteria decision-making (MCDM) techniques in humanitarian operations (HOs) and humanitarian…

Abstract

Purpose

This paper aims to examine and compare extant literature on the application of multi-criteria decision-making (MCDM) techniques in humanitarian operations (HOs) and humanitarian supply chains (HSCs). It identifies the status of existing research in the field and suggests a roadmap for academicians to undertake further research in HOs and HSCs using MCDM techniques.

Design/methodology/approach

The paper systematically reviews the research on MCDM applications in HO and HSC domains from 2011 to 2022, as the field gained traction post-2004 Indian Ocean Tsunami phenomena. In the first step, an exhaustive search for journal articles is conducted using 48 keyword searches. To ensure quality, only those articles published in journals featuring in the first quartile of the Scimago Journal Ranking were selected. A total of 103 peer-reviewed articles were selected for the review and then segregated into different categories for analysis.

Findings

The paper highlights insufficient high-quality research in HOs that utilizes MCDM methods. It proposes a roadmap for scholars to enhance the research outcomes by advocating adopting mixed methods. The analysis of various studies revealed a notable absence of contextual reference. A contextual mind map specific to HOs has been developed to assist future research endeavors. This resource can guide researchers in determining the appropriate contextual framework for their studies.

Practical implications

This paper will help practitioners understand the research carried out in the field. The aspiring researchers will identify the gap in the extant research and work on future research directions.

Originality/value

To the best of the authors’ knowledge, this is the first literature review on applying MCDM in HOs and HSCs. It summarises the current status and proposes future research directions.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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