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The paper attempts to discuss the optimal pricing decisions under the decentralized and centralized decision and analyze the influence of online reviews and in-sale service on dual-channel supply chain. Finally, the authors design a two-part tariff coordination mechanism.

To deal with this pricing conflict problems of dual-channel supply chain consisting of dominant manufacturer and a retailer, considering the fact that online reviews and in-sale service are important factors on consumers’ purchase decisions, the authors establish some basic models and exploit them to discuss the optimal pricing decisions under the decentralized and centralized decision and analyze the influence of online reviews and in-sale service on dual-channel supply chain. Finally, the authors design a profit-sharing coordination mechanism.

The results show that the optimal online direct selling price is positively correlated with product perceived quality obtained from online reviews and negatively correlated with the in-sale service. The traditional retail price is positively correlated with the in-sale service and weakly correlated with online reviews. For the manufacturer and retailer, whether decentralized decision or coordination contract, their profits increase with the increase of the in-sale service in a certain range and quality perceived from spontaneous online reviews. Online reviews and in-sale service are important factors on consumers’ purchase decisions. Positive in-sale services and online reviews can provide consumers with a better shopping experience, thereby promoting their enthusiasm for shopping and improving their quality of life. The two-part tariff coordination mechanism improves the profits of the manufacturer and the traditional retailer, respectively, through the transfer fee.

The proposed approach can well analyze the channel conflicts and pricing problems between retailers and manufacturers with respect to product offline price and online price. The analysis and results can inform decision-making for manufacturers and retailers.

The purpose of this study is to present a system dynamic (SD)-based remanufacturing economic analysis model of used automobile engine under two recycling modes. The authors will compare the remanufacturing cost, sales profit and sales revenue from time and space dimensions incurred in different recycling modes in the long run.

The remanufacturing economic analysis model is based on SD methodology. The authors can simulate the relations of impact factors on automobile engine recycling and remanufacturing and further analyze and compare the cost, sales profit and sales revenue incurred in different recycling modes in the long term.

Sinotruk Steyr engine remanufacturing in Shandong province is taken as the research case subject. The revenue, cost and profit under the two recycling modes from 2015 to 2035 are analyzed and compared. The results show that different recycling modes have significant varying influence on the economy of engine remanufacturing.

This economic analysis model can provide a method reference to decide the recycling mode for auto components and other product remanufacturing. Moreover, this model can guide and support the sustainable development of remanufacturing industry.

The purpose of this article is based on the unit patent license fee model in the closed-loop supply chain.

This paper analyzes the impact of the bundling strategy of the retailer selling new products and remanufactured products on the closed-loop supply chain under the condition that the original manufacturer produces new products and the remanufacturer produces remanufacturing products.

The results show that alternative products can be bundled, and in many cases, the bundling of remanufactured products and new products is better than selling alone.

If the retailer chooses bundling, for the remanufacturer, when certain conditions are met, the benefits of bundling are greater than the separate sales at that time; for the original manufacturer, when the recycling price sensitivity coefficient is high, the bundling is better than separate sales.

Motivated by the wide application of procurement strategies in retailing, this paper aims to examine the effect of procurement strategies on decisions and profits and strategic inventory (SI) is considered.

The game-theoretic models are developed under a two-period fresh product supply chain (FSC), and consist of the mode of purchasing products only in the first period without SI (Scenario S), the mode of purchasing products in every period without SI (Scenario T) and the mode of purchasing products in every period with SI (Scenario TS).

Conducting the calculating and comparing, some major findings can be concluded. In general, two-period purchasing strategies (Scenarios T and TS) promote a higher freshness-keeping effort than the single buying strategy (Scenario S). Regarding the pricing strategy, SI and Scenario S can both contribute to obtaining a lower wholesale price, the retailer's pricing is relatively complicated and hinges on the consumer's sensitivity to freshness-keeping effort and the holding cost. Besides, comparing the sales quantity and the profit, the authors find that Scenario TS stimulates more demands and brings more profits for the manufacturer. However, Scenario TS is not the optimal selection for the reason that SI sometimes hurts the retailer and even the whole supply chain. Whereas, when the holding cost is in a certain range, Scenario TS will lead to a win-win situation.

The main findings of this study can give the enterprises some advice on the procurement strategies of fresh products and the decisions of pricing and the freshness-keeping effort.

The paper has a twofold purpose: (1) to test the application of means-end theory to providers of hospitality goods and services, and (2) to explore this question in the context of winery tasting rooms when they had a unique opportunity to restructure their hospitality experience due to government restrictions in response to COVID.

A qualitative approach was adopted, and a convenience sample was used to conduct semi-structured laddering interviews. Forty interview transcripts were coded as means-end ladders, which were analyzed using a custom computer program to develop the implication matrix and the hierarchical value map.

This paper demonstrates that means-end is a useful approach to investigate the values and behaviors of the producer, specifically hospitality hosts. It finds that the principal goal of tasting rooms is to generate sales, and offering a compelling guest experience is the characteristic that contributes the most to achieving that goal. The staff and the atmosphere created for the guests are the two factors with the greatest influence on the guest experience.

This is the first paper to use means-end theory to study the hospitality host, or the producer of goods and services in general, and the first to study winery hospitality primarily through the lens of means-end theory. The study also helps fill a gap in research on tasting room sales focused on the winery’s goals.

This paper aims to examine the blockchain introduction and altruistic preference decisions of the supplier in agricultural food supply chains and discuss how the supplier decisions are influenced by blockchain technology and altruistic preference levels.

The author considers a single period two-level supply chain model to describe the supplier’s decisions. The supplier, as the leader of the game, decides whether to introduce blockchain technology and his own level of altruistic preferences. Consumers have environmental awareness and heterogeneity in green trust. Supply chain members determine their own product pricing and green effort level under Stackelberg game.

The results reveal the negative impact of unit verification cost in the technology introduction process on the supply chain. In addition, the supplier can adjust their profits by adjusting their altruistic preferences after introducing blockchain to offset the impact of blockchain through the influence of altruistic preferences as discussed by the author.

This paper investigates how the profits and green efforts of supply chain members are influenced by blockchain technology and altruistic preferences.

Business growth is one of the most studied areas over the years. However, with the current uncertainty and entrepreneurial dynamism it becomes relevant to consider new variables such as entrepreneurial skills and competencies that influence its development. Accordingly, this research refers to the impact that the individual's skills have on the entrepreneurial environment. For this purpose, a survey has been developed of employees of different organizations considering the variables of high degree of proactivity in the employees' attitude, entrepreneurial training, innovation, previous experience or risk aversion.

The research has been conducted through fuzzy set qualitative comparative analysis (fsQCA) and the result shows the differences between the combination of variables for business growth through the consideration of sales growth and profit.

The results of this research provide new insights that allow the development and boosting of business growth.

The main contribution of this work is to pay attention to the human team of startups and show the role that this has in their growth.

The purpose is to have appropriate planning for reducing costs during the procurement process and increasing profits during the sales period in a supply cycle at a retail store. To make the proposed model practical, efforts have been made to implement the existing constraints in a business environment and legal factors.

To achieve the objectives of this research, a mixed-methods approach was employed. Initially, sales data was collected, and industry experts were consulted to identify key products. A mathematical model and a particle swarm optimization algorithm were utilized for simulation and optimization. Furthermore, time series forecasting techniques were employed to estimate demand accurately.

The findings of this research emphasize the importance of considering all factors affecting costs simultaneously when utilizing tools to reduce costs during the planning period. It was observed that certain tools, which individually have a favorable effect on costs, may collectively result in an increase in costs over the examined period. This highlights the need for a comprehensive and integrated approach to planning.

The business environment and legal factors in each country are among the factors that affect the performance of retailers, which has received less attention in previous research. This research aimed to address this gap by considering various factors. However, it is important to note that the proposed model has been investigated in research in hypermarkets and is applicable, but it cannot be generalized to other retailers.

Applicability and consideration of new limitations in simulation along with consideration of the complete process from buying to selling goods.

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.