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Risk is closely associated with return of investments and materiality. Investments with considerably higher risk normally attract a higher rate of return. Whereas, higher level of risk needs a higher threshold of materiality. There are occasions in which financial managers, fail to take the materiality effects in the process of risk evaluation. This paper assesses risk in the auditing context. Audit risk models established by researchers reveal that there is a need to look into the effects of materiality. An extension on the existing audit models, to incorporate the effects of materiality is made. With this, 128 permutations were resulted. It is understandable that auditors may not be cost benefit for auditors to evaluate all the 128 possible outcomes before the issuance of audit reports; however, this by no means prevents auditors being sued for negligence due to neglecting one of the possible audit outcomes. This model could seriously be served as a reference to both auditors and financial managers in the light of evaluating risk.

The warehouse industry is one of the backbones in the logistics operation which involves several activities i.e. storage, receiving, picking and shipping of goods/cargoes. This study analyzes the most important warehouse productivity indicators for improving warehouse operation efficiency.

This study presents an empirical methodology of the fuzzy analytical hierarchy process (FAHP) method, an integration between the fuzzy logic method with an analytical hierarchy process (AHP) method incorporated with the adoption of quantitative and systems theories under the modern management theory approach.

The results indicate that the weight values of the main criteria which lead by the criterion “Space (0.4005)” at the top ranking, followed by Information System (0.2445), Labor (0.2065) and Equipment (0.1484). In addition, the weight values and ranking of the 16 sub-criteria are also highlighted which the sub-criterion “Warehouse Management System (0.2445)” scores the highest weight value and followed by Storage Space Utilization (0.1043) and Throughput (0.0722) accordingly.

Finally, this research contributed to enrich the literature, while highlighting a series of recommendations on the top three most significant productivity performance indicators that can be useful in further research.

A generic analysis model developed with the adoption of three study theories: quantitative, system and productivity theories.

This qualitative case study explores how one secondary world history teacher, teaching in a high-stakes testing context in a district pushing teachers to utilize differentiated instruction, makes sense of this pedagogical approach. We examine teacher sense-making within a conceptual framework of policy realization and ambitious teaching and learning. The teacher made no claims to being an expert on differentiation; yet, the findings indicated that she did possess an understanding of differentiation congruent with the literature and, whether she recognized it or not, used many strategies suggested by Tomlinson and other experts on differentiation. Her thinking about differentiation also appeared to be shaped by relational and contextual issues. Stated differently, the Virginia Standards of Learning exams and the pressure from administration for high pass rates appeared to shape how the teacher thought about her students, her content, her instruction and, ultimately, her approach to differentiation.

This paper aims to address performance measurement in the health-care sector, which gains increasing importance for most countries because growing health expenditures and increased quality and competition in the health sector require hospitals to use their resources efficiently. Health policy-makers and health-care managers stress the need for developing a robust performance evaluation methodology for health-care organizations.

This paper presents an imprecise data envelopment analysis (DEA) framework for evaluating the health-care performance of 26 districts in Istanbul, a metropolis with nearly 15 million inhabitants. The proposed methodology takes into account both quantitative and qualitative data represented as linguistic variables for performance evaluation. Moreover, this study reckons that weight flexibility in DEA assessments can lead to unrealistic weighting schemes for some inputs and outputs, which are likely to result in overstated efficiency scores for a number of decision-making units (in here, districts). To overcome this problem, a weight restricted imprecise DEA model that constrains weight flexibility in DEA is proposed.

The proposed imprecise DEA approach sets forth a more realistic decision methodology for evaluating the relative health-care performance and also enables to determine the best district in terms of health-care performance in Istanbul.

This paper includes the quality dimension, which has been overlooked in previous studies, into the health-care performance evaluation of districts. Moreover, it circumvents unrealistic weight flexibility which may distort the relative evaluation of health-care performance.

Assessing the efficiency of fresh food cold chain logistics as accurately as possible is essential for industry development planning. This study was designed to analyze the efficiency of fresh food cold chain logistics in China.

A three-stage data envelopment analysis (DEA) model was used to analyze the efficiency of fresh food cold chain logistics in 30 provinces of China from 2013 to 2019. The stochastic frontier analysis (SFA) model in the second stage was used to eliminate the influence of external environmental factors and random disturbances on efficiency analysis results.

(1) The overall actual efficiency of fresh food cold chain logistics in China is unsatisfactory, with an average technical efficiency of 0.382 over the 7-year period. (2) The national average technical efficiency and average scale efficiency were overestimated by 29.9% and 40.0%, respectively, compared with the actual values. (3) The efficiency of fresh food cold chain logistics does not align with the level of regional economic development. (4) Distinct regional variations exist in the efficiency of fresh food cold chain logistics in China, with higher efficiencies observed in Northwest China and the Central Yangtze River regions, and the lowest efficiencies in the northeast regions.

This study applies a three-stage DEA model to assess the development and regional differences of fresh food cold chain logistics in China, enriching the application of models and empirical analysis in this field. By analyzing the situation in China, it provides ideas and references for other developing countries to develop cold chain logistics.

There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthesis organizes audit research, thereby offering guidelines regarding possible future research about approaches for more complex and data driven analytics in the engagement.

This paper aims to examine how temporaries’ experience and perception of encounters with permanent members’ relational indifference affect the social relations in blended workgroups.

Constructivist grounded theory study based on 15 semi-structured interviews with first- and third-year nursing students in clinical internships at somatic hospital wards was used.

The authors identified two themes around organizational alienation. Temporaries expected and hoped to experience resonance in their interactions with permanent members, which drove them to make an extra effort when confronted with permanents’ relational indifference. Temporaries felt insignificant, meaningless and unworthy, causing them to adopt a relationless mode of relating, feeling alienated and adapting their expectations and hopes.

Relational indifference is, unlike relational repulsion, problematic to target directly through intervention policies as organizations would inflict a more profound alienation on temporaries.

Unlike previous research on blended workgroups, which has predominantly focused on relational repulsion, this paper contributes to understanding how relational indifference affects temporaries’ mode of relating to permanent.

The purpose of this paper is to propose a framework for evaluating and selecting the most optimal third-party logistics (3PL) service provider vendor among the available ones. Selection is done based on the performance values of the vendors on certain predefined criteria.

An integrated approach involving data envelopment analysis (DEA), technique for order of preference by similarity to ideal solution (TOPSIS) and linear programming (LP) problem has been used to develop a new model for the selection of 3PL vendor. First, DEA is used to evaluate the efficiency of each vendor according to the identified criteria. Second, TOPSIS is applied to rank the maximally efficient vendors. Finally, LP problem is stated and solved to ascertain the quantities to be allocated to each maximally efficient vendor in the context of multiple logistics provider. The proposed DEA–TOPSIS–LP (DETOLP) model is finally tested with real-time industry data for 3PL vendor evaluation and selection. The study, thus, proposes a three-step hierarchical technique for selection of 3PL vendor based on the multiple criteria decision-making approach.

The paper focuses on assessing the performance of 26 vendors using a combined approach of DEA, TOPSIS and LP. It is observed that vendor V4 outperforms all the considered vendors, which exactly corroborates with the present scenario within the company.

Exclusion of qualitative criteria for 3PL vendor selection and the judgment of weights for TOPSIS can be considered as the limitations of the present work. The study has significant practical implications for organizations belonging to any sector or industry. It can help them in evaluating the existing 3PL vendors and selecting the most efficient among them.

This paper deals with a framework modeled for 3PL vendor selection. It is the first attempt to utilize an integrated approach, i.e. DETOLP model for evaluation and selection of 3PL. For assessment of the model, real data from an Indian company has been taken to analyze the result and compare it with the present scenario within the company.

Traditional approaches to risk control used for planning, executing, and evaluating substantive audit tests focus primarily on the risk of accepting a materially misstated amount (β risk) and only consider passively the risk of rejecting a correctly stated amount (α risk). This article discusses an alternative – the trade‐off approach – that formally considers both risks. Although the traditional and the trade‐off approach frequently lead to the same statistical conclusion, there are some applications in which only the trade‐off approach, can provide a statistical conclusion in support of the auditor′s assertion that a client′s balance is correctly stated. The article identifies these applications and suggests that the trade‐off approach merits further consideration.

This paper aims to propose a framework for building a flexible supply chain business model using an object‐oriented approach.

The proposed modeling framework has used the de facto object‐oriented modeling standard, Unified Modeling Language (UML), for building a supply chain model. To compensate for the potential weakness of the pure object‐oriented model and UML, the framework integrates business rules with its model.

This paper provides information about several sources, which are the bases of modeling a supply chain. The paper regards a supply chain as five view models with four business domains and each domain consists of functions, resources, processes, interactions and business rules.

A typical manufacturing supply chain is considered as a target system to apply this design methodology. The paper does not handle a real case study as an application example.

This paper newly added the category of “Business Process Reengineering (BPR)‐driven” models to the traditional taxonomy of supply chain models and proposed an object‐oriented business model (OOBM) for a supply chain as one of the BPR‐driven models. It is hoped that this modeling approach is highly usable and adds value to an analyst, practitioner, and designer in the field of supply chain.