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This paper proposes a bar‐system graph representation for structural topology optimization using a genetic algorithm (GA).

Based on graph theory, a graph is first used to represent a skeletal structure consisting of joining paths in the design domain, each of which is represented by a chain subgraph with finite number of vertices. Based on the edges of this graph, a bar‐system representation is proposed to define all the bars and the resulting topology is obtained by mapping each bar with its corresponding thickness to the design domain which is discretized into a regular mesh. The design variables are thus reduced to the spatial distribution of the vertices and the thickness of each bar. This method combines the advantages of both continuum and ground structure optimization methods.

The overall procedure is applied to classical structural topology optimization problems and its good performance is illustrated in the numerical examples.

It is suggested that the present representation method is both physically meaningful and computationally effective in the framework of topological optimum design using GAs.

This study presents a lifecycle cost model considering multi-level burn-in for operationally unrepairable systems including assembly and warranty costs. A numerical method to obtain system reliability under component replacement during burn-in is also presented with derived error bounds.

The final system reliability after component and system burn-in is obtained and warranty costs are computed. On failure during operation, the system is replaced with another that undergoes an identical burn-in procedure. Cost behaviours for a small and large system are shown in a numerical example.

There are more cost savings when system burn-in is conducted for a large system whereas a strategy focusing on component burn-in only can also result in cost savings for small systems. In addition, a minimum system burn-in duration is required before cost savings are achieved for these operationally unrepairable systems.

The operationally unrepairable system is a niche class of systems which small satellites fall under and no such study has been conducted before. The authors present a different approach towards the testing of small satellites for a constellation mission.

The empirical modelling of major rapid prototyping (RP) processes such as fused deposition modelling (FDM), selective laser sintering (SLS) and stereolithography (SL) has attracted the attention of researchers in view of their contribution to the overall cost of the product. Empirical modelling techniques such as artificial neural network (ANN) and regression analysis have been paid considerable attention. In this paper, a powerful modelling technique using genetic programming (GP) for modelling the FDM process is introduced and the issues related to the empirical modelling of RP processes are discussed. The present work aims to investigate the performance of various potential empirical modelling techniques so that the choice of an appropriate modelling technique for a given RP process can be made. The paper aims to discuss these issues.

Apart from the study of applications of empirical modelling techniques on RP processes, a multigene GP is applied to predict the compressive strength of a FDM part based on five given input process parameters. The parameter setting for GP is determined using trial and experimental runs. The performance of the GP model is compared to those of neural networks and regression analysis.

The GP approach provides a model in the form of a mathematical equation reflecting the relationship between the compressive strength and five given input parameters. The performance of ANN is found to be better than those of GP and regression, showing the effectiveness of ANN in predicting the performance characteristics of the FDM part. The GP is able to identify the significant input parameters that comply with those of an earlier study. The distinct advantages of GP as compared to ANN and regression are highlighted. Several vital issues related to the empirical modelling of RP processes are also highlighted in the end.

For the first time, a review of the application of empirical modelling techniques on RP processes is undertaken and a new GP method for modelling the FDM process is introduced. The performance of potential empirical modelling techniques for modelling RP processes is evaluated. This is an important step in modernising the era of empirical modelling of RP processes.

This paper studies the audit fee structure in Hong Kong. By analysing data concerning a number of variables representing auditee size, auditee risk, complexity of audit, auditor identity, and the timing of audit, we develop a model of the determinants of audit fees which is applicable to the unique environment in Hong Kong. Using a more recent time period of 1992 and 1993, this study strongly confirms that most of the previous research findings are also applicable to the Hong Kong audit service market. We provide additional evidence relating to variables such as the Big Six (previously Big Eight) effects, auditee risk and auditee complexity which have been found to have inconclusive associations with the level of audit fees in previous research. Specifically, auditee size appears to have been the main determinant of audit fees, and the size measure is two‐dimensional, both asset and turnover respectively add explanatory power to that provided by each other. Complexity of audit adds significantly to the cost of audit. There is also evidence of Big Six effects and low‐balling. In addition, some evidence is found for the effects of auditee risk on audit fees. Finally, a longer audit delay, which reflects the possibility of inefficient audit time spent, entails higher audit fees. Future research should consider the importance of other issues such as non‐audit services and the extent of market concentration.

This study aims to examin the challenges and issues surrounding flood insurance in Sri Lanka, which can provide valuable insights into how such programs can be effectively implemented in developing countries. It is essential to consider the role of insurance companies, the potential financial burdens and how these practices can be integrated into urban planning to create a more resilient built environment.

Published literature was referred to collect information on insurance schemes practiced worldwide. Semi-structured interview transcripts were analyzed, followed by a thematic analysis of the case study.

The findings from this study show that most private insurers in Sri 3Lanka are reluctant to provide insurance coverage to high-risk flood-affected communities. Additionally, the flood insurance program introduced by the government in 2016 and 2017 is not functioning anymore because of the insufficient funds allocated to execute such assistance programs. As a remedial measure, developing a national flood insurance scheme is proposed, supported by a strong aid program from international donors and public–private partnerships with government and private insurance companies. As New Zealand, Canada and Indonesia practiced, cross-subsidization and offering discounts for premiums for policyholders who have taken some mitigatory measures are the main findings from the comprehensive literature review.

One of this study’s main contributions is to identify the key areas that need to be developed in the existing nature of flood insurance in developing countries, including Sri Lanka. These key areas were identified from the feedback of private insurers and the literature on current insurance practices.

This paper aims to explore the current stage of biodiversity preservation in higher education institutions (HEIs), using samples from German universities and investigating three different dimensions, namely, existing approaches, challenges and future developments.

Semistructured expert interviews were conducted with employees from 14 German Universities. To analyze the data, both deductive and inductive methods of content analysis were conducted to systematically code the results.

This research shows that efforts for biodiversity preservation are frequently made in the areas of student and staff initiatives, green space management, as well as in research and teaching. However, German HEIs face numerous hurdles such as interest conflict, lack of prioritization and financial restrictions, some of which are difficult to overcome. In the future, HEIs should seek a deeper integration of biodiversity into curricula to further raise biodiversity awareness.

This study provides practical implications by providing good practices, which can serve as a guide for implementing measures for biodiversity preservation. By understanding the struggles and future expectations, stakeholders and policymakers could promote targeted measures and relevant policies to advance biodiversity initiatives at and beyond universities. Moreover, the research shows the importance of involving students and staff actively in the planning and executing stage for biodiversity preservation through initiatives to achieve green campuses.

The paper presents an essential research field which is still in its earlier stage. To the best of the authors’ knowledge, it is the first study that focuses on German Universities in this context. This study adds value in providing in-depth insights into this topic to raise awareness of biodiversity preservation in both practice and research.

Online health question-and-answer (Q&A) forums have developed a new business model whereby listeners (peer patients) can pay to read health information derived from consultations between askers (focal patients) and answerers (physicians). However, research exploring the mechanism behind peer patients' purchase decisions and the specific nature of the information driving these decisions has remained limited. This study aims to develop a theoretical model for understanding how peer patients make such decisions based on limited information, i.e. the first question displayed in each focal patient-physician interaction record, considering argument quality (interrogative form and information details) and source credibility (patient experience of focal patients), including the contingent role of urgency.

The model was tested by text mining 1,960 consultation records from a popular Chinese online health Q&A forum on the Yilu App. These records involved interactions between focal patients and physicians and were purchased by 447,718 peer patients seeking health-related information until this research.

Patient experience embedded in focal patients' questions plays a significant role in inducing peer patients to purchase previous consultation records featuring exchanges between focal patients and physicians; in particular, increasingly detailed information is associated with a reduced probability of making a purchase. When focal patients demonstrate a high level of urgency, the effect of information details is weakened, while the interrogative form is strengthened.

The originality of this study lies in its exploration of the monetization mechanism forming the trilateral relationship between askers (focal patients), answerers (physicians) and listeners (peer patients) in the business model “paying to view others' answers” in the online health Q&A forum and the moderating role of urgency in explaining the mechanism of how first questions influence peer patients' purchasing behavior.

The purpose of this paper is to further the understanding of the determinants of audit report lag, which is the number of days from a company’s fiscal year-end to the date of its auditor’s report, by synthesizing extant literature. Audit report lag has been a variable of interest in many studies due to its use as a proxy for the occurrence of auditor-client management negotiations and audit efficiency and because long audit report lags delay the release of earnings information to the market.

The author uses meta-analysis to examine commonly identified predictors of audit report lag to determine if the prior research provides a consistent portrayal of audit report lag drivers.

The author finds that a number of variables relating to client profitability and financial condition, client complexity and audit opinion modifications increase audit report lag. In addition, audit report lag decreases with client size, when clients have positive earnings news to report and when the auditor has long tenure and provides non-audit services. Several variables, such as those relating to corporate governance and various auditor characteristics, have been little explored and would benefit from future research.

These results will be useful to researchers when selecting control variables for future audit report lag studies and provide insights into the key factors that contribute to the delay in audit reporting.

Purpose – The purpose of this study is to empirically examine the extent of adoption of International Financial Reporting Standards (IFRS) within three major South Asian countries – India, Pakistan and Bangladesh.

Design/methodology/approach – We selected 566 non-financial listed companies for the financial year 1997–1998. Fifty-two measurement practices and 72 disclosure practices were drawn from 15 commonly adopted IFRS.

Findings – We find that the overall level of adoption of IFRS regarding measurement and disclosure practices is higher in Pakistan compared with India and Bangladesh. We also find that the adoption level is high for inventories, income statement for the period, research and development costs, retirement benefit costs, foreign currency translations, business combination and accounting for investment in associates, whereas the adoption level is low in the areas of cash flow statements, taxes on income, property, plant and equipment, accounting for leases, accounting for government grants, borrowing costs and consolidated financial statements.

Originality/value – Adoption of IFRS issued by the International Accounting Standards Board (IASB) by listed companies has been a subject of immense interest among accounting standard setters, practitioners and academics throughout the world. South Asian countries have adopted IFRS, either fully or with minor modifications, with a view to improving the quality of financial reporting. This article is one of few that examines this important issue and concludes with some suggestions for improving the adoption levels within South Asia.

Drawing from the work-home resources model and the conservation of resources theory, this study examines the potential of family incivility in instigating burnout and reduced job satisfaction.

This study employed structured questionnaires to collect data from a sample of 290 doctors working in tertiary care hospitals across India. Measurement modeling was done using IBM AMOS 23.0 and PROCESS macro was employed for hypothesis testing.

The study revealed that family incivility has a positive spillover effect on burnout, subsequently leading to lowered levels of job satisfaction. Furthermore, burnout mediated the aforementioned relationship.

This study is cross-sectional, and a longitudinal study will help test more rigorously; the causal relationships between the focal variables are recommended. Self-report data pose limitations concerning common method bias. Data collected from different occupations and cultures would help with further generalizability of the results.

This study establishes that incivility within the family can negatively affect various vital work outcomes. Accordingly, it is recommended for organizations to support employees to achieve improved work-family integration. Further research should explore various coping strategies that will help with mitigating these spillover effects.

This study offers a new perspective on the negative effect of family interactions on work-domain outcomes.

The paper extends the scholarly literature on stress and work-family interface by demonstrating that family incivility has spillover effects. This is the pioneering study that examines family incivility as a home demand causing long-term severe damages at work.