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This article shows how important constraints on the capacities of facilities are in determining their correct location. It then goes on to demonstrate how such capacity constraints can be accounted for in a simple and straightforward manner by modification of a common method of facility location.

The article by Merchant discusses two choices to be made by a practitioner faced with a facility location problem:

The purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes toward earnings management.

The research is based on a survey of professional accountants employed by companies in Mainland China.

The results indicate that perceptions of a strong organizational emphasis on serving the public interest (benevolent/cosmopolitan climate) significantly reduced professional accountants' willingness to condone accounting earnings management. Professionally certified accountants also judged accounting earnings management more harshly. Consistent with our expectations, high Machiavellians judged earnings management more leniently, although this effect was only marginally significant in the case of accounting earnings management. In contrast to prior studies of earnings management in the USA, the participants judged accounting earnings management more leniently, but judged operating earnings management more harshly.

This is the first study to document that an organizational emphasis on serving the public interest can restrain aggressive behavior among industry accountants. Claims of serving the public interest in accounting have traditionally focused on the role of the independent auditor in protecting the public from misleading financial reporting. The results indicate that appeals to public interest obligations also have resonance for professional accountants in industry. The fact that certified accountants were less tolerant of accounting earnings management also has important implications, demonstrating the practical value of professional certification programs and their associated training and socialization processes. The contrast observed between the ethical judgments of our Chinese participants and US accountants surveyed in previous studies raises important questions for further research.

Determination of new warehouse locations is an important managerial decision. The problem typically involves a number of considerations such as cost per distance of distribution to and from the warehouse, volume of distribution, fixed and variable site costs, service performance of the warehouse and potential increases in demand (or service), as well as many other factors. The economic significance of warehouse location decisions is increasing, particularly due to expected increases in transportation costs, competition for market share and changing demand patterns.

Few developments in recent years have had as great an impact on the practice of physical distribution and materials management as the introduction of computers. Many physical distribution activities (e.g., order‐processing, storage and retrieval systems and so forth) have undergone profound changes because of automation. But a distribution system which focuses on only one particular logistical activity is too restrictive to be very useful. Developing a computer‐based model requires a co‐ordinated team effort which calls upon personnel in accounting, data processing, marketing, operations research, production, traffic and other functional specialities. Hence, we will examine the role of computer‐based logistics models in marketing strategies and present some directions for future logistics modelling efforts.

The purpose of this paper is to design a qualitative model of crowdfunding dynamics through the document model building (DMB).

Methodology in this paper is the qualitative system dynamics through DMB. In DMB, the authors identify the variables that are drivers of its growth and collapse, and the model will be developed by using the systematic review of the literature.

Designing of the dynamics of crowdfunding model through DMB. Identifying variables that are drivers of crowdfunding growth and collapse. Determining leverage points in crowdfunding diffusion.

This paper, for the first time, with the aim of identifying and explaining the efficient positive and negative dynamics in this method, examines crowdfunding systematically and structurally.

The purpose of this study is to investigate the usage of digital technologies (DTs) in improving the mental health of workers on construction sites.

A mixed research approach was used in the study, which comprised a questionnaire survey and two phases of semi-structured interviews. Purposive sampling was used to determine the interviewees and respondents of the questionnaire survey. Weighted mean rating (WMR) and manual content analysis were used to rank and evaluate the collected data.

The findings of this study revealed bipolar disorder, anxiety disorders, attention-deficit/hyperactivity disorder, obsessive-compulsive disorder, work-related stress and depression as the six most significant mental disorders (MDs) among the construction workforce and 30 causes for them. Moreover, 27 symptoms were related to the six most significant MDs, and sweating was the most significant symptom among them. Despite that, 16 DTs were found to be suitable in mitigating the causes for the most significant MDs.

There are numerous studies conducted on the application of DTs to construction operations. However, insufficient studies have been conducted focusing on the application of DTs in improving the mental health of workers at construction sites. This study can thus influence the use of DTs for tackling the common causes for MDs by bringing a new paradigm to the construction industry.

The elevated level of nitrate in groundwater is a serious problem in Texas aquifers. To control and manage groundwater quality, the characterization of groundwater contamination and identification of the factors affecting the nitrate concentration of groundwater are significant. The purpose of this paper is to determine factors which have significant impacts on the elevated groundwater nitrate concentrations of the Southern High-Plains and the Edwards-Trinity aquifers.

The characterization of groundwater nitrate contamination was undertaken by analyzing the hydrochemical data of groundwater within a statistical framework. The multivariate statistical analysis (ordinary least square) and geographically weighted regression (GWR) models were used to study the relationship between groundwater nitrate contamination and land use of the study areas.

Results show groundwater nitrate contamination is typically due to an overapplication of N fertilizers to cotton in the Southern High-Plains aquifer and to grassland in the Edwards-Trinity aquifer. Adjusted R² (0.45) explains variations of nitrate concentration by well-depth, cotton production, shrubland and grassland in the Edwards-Trinity aquifer. The results of an analysis of variations in N concentration with well depth for all 192 wells indicate that nitrate concentrations in water from wells in the Southern High-Plains and Edwards-Trinity aquifers tend to decrease with increasing well-depth.

In this study, the GWR model was built to identify nitrate concentration within a geographic framework to ensure sustainable use of groundwater, which is important for local management purposes. The analysis should include local spatial variations of elements such as hydrologic characteristics and the land use activities if groundwater nitrate contamination causes adverse effects on human and ecosystem health.