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BACKGROUND: The American College of Surgeons requires continuous process improvement review to maintain trauma center verification. Paper-based systems to monitor and track performance improvement are commonly used but can be inadequate to monitor concurrent ongoing improvement effectively. OBJECTIVE: To describe the implementation of an electronic process to capture and monitor performance improvement in near real time. METHODS: In 2020, a Midwestern U.S. Level I adult trauma center and a Level II pediatric trauma center's trauma programs transitioned from a paper to an electronic file-sharing system for performance improvement. We converted our primary, secondary, and tertiary review documentation into a single electronic performance improvement file stored on the institution's virtual hard drive, accessible to designated staff, allowing continuous real-time updates. RESULTS: The electronic file-sharing and monitoring process reinvigorated the team and enhanced performance improvement efforts, leading to increased efficiency through documentation and effective loop closure. Real-time monitoring allowed the trauma program to identify opportunities for improvement and enact timely action plans, including targeted performance improvement projects, department education, and ongoing training. CONCLUSION: We found that implementing an electronic file-sharing system enhanced the trauma team's ability to monitor and trend performance improvement in real time. [ABSTRACT FROM AUTHOR]

This position paper aims to pave the way for a debate on a few under-explored, at least, perhaps even neglected, challenges we face when trying to improve building overall performance. Specifically, we suggest focusing on how the efforts to increase building energy efficiency, building safety, the home and workplace healthiness, and the comfort perceived by the users can be impaired by budget constraints, especially while operating in critical scenarios. On the one hand, restraints on capital expenditures by property owners and other investors affect the decision-making processes for the construction of new buildings or the renovation of existing ones. More beyond, rapidly developing demographic and other anthropological changes, as well as frequently occurred natural disasters, pose extra burdens on the players in the building industry and the real estate market. It has been a fact that the need to adapt to both budget constraints and challenging situations is seldom fully embedded in the studies focusing on improving building performance. Therefore, we call for attentions in research and publications to advocate for complementing the need. [ABSTRACT FROM AUTHOR]

Residency recruitment practices have undergone significant changes in the last several years. Interviews are nowconducted fully virtually leading to both positive and negative downstream effects, including decreased cost to applicants and programs, decreased time away from clinical activities, flexibility in scheduling, and increased applications for applicants and program directors. In response to these changes, the Association of Academic Physiatrists Residency and Fellowship Program Directors Council convened a workgroup consisting of program directors, program coordinators, residents, and medical students who reviewed the available literature to provide an evidence-based set of best practices for program leaders and applicants. Available data from the Association of American Medical Colleges and its relevance to future recruitment cycles are also discussed. [ABSTRACT FROM AUTHOR]

As acetonitrile is a widely used solvent for the chemical industry, the recovery of acetonitrile from acetonitrile wastewater is significant for both industrial cost reduction and environmental protection. In this article, a simple, low‐energy, and low‐cost strategy is proposed for the effective separation of acetonitrile from high‐concentration acetonitrile wastewater. The approach is based on a sequential combination of two steps: salt‐induced phase separation and hydrophobic filtration. The acetonitrile wastewater was first induced to split into two phases by salt, that is, the acetonitrile‐rich phase and the water‐rich phase, then the above two phases were poured into the hydrophobic filter paper funnel for the separation. It was shown that NaCl is a suitable salting‐out reagent, and that hydrophobic filter papers—obtained from modification by butyltrichlorosilane and octyltrichlorosilane were the optimal choice for hydrophobic filtration. The salt‐induced phase separation process is able to increase the volume fraction of acetonitrile in the acetonitrile‐rich phase up to 92%. The acetonitrile‐rich phase can pass through the hydrophobic filter paper, whereas the water‐rich phase was intercepted. The hydrophobic filter paper retained strong hydrophobicity and high acetonitrile‐separating capacity after 3 months storage, or upon immersion in acetonitrile‐water mixtures for 12 h, or applied for 25 consecutive separations. [ABSTRACT FROM AUTHOR]

Space Resource Utilization could reduce the mass, cost, and risks of future space activities. The many nonlinear and compounding effects mean that seemingly insignificant concept of operations choices can invalidate the conclusions of sophisticated analyses. Here we successively relax self-imposed constraints in a recent publication to demonstrate that the proximity of a market and the benefits of aerobraking cannot be omitted. • Earth Moon proximity allows a high cadence of space resource transportation. • Higher cadence allows costs to be amortized over a higher mass of delivered product. • A powerful economic advantage of the proximity of lunar resources is demonstrated. • Modifying a published model, we can show orders of magnitude reduction in costs. • Fair comparison of resource locations must incorporate multiple missions over time. [ABSTRACT FROM AUTHOR]

The construction industry is characterized by its complex and dynamic nature, requiring efficient resource management practices for successful project execution. This systematic literature review aims to comprehensively analyze and synthesize existing research on resource management practices within the construction sector. By examining a wide array of scholarly articles, conference papers, and industry reports, this review identifies and evaluates the various methodologies, strategies, and tools employed for effective resource management in construction projects. The review encompasses an extensive analysis of key themes, including but not limited to labor management, equipment utilization, material procurement, and technological advancements in resource optimization. It delves into the challenges faced by the construction industry concerning resource allocation, skill shortages, cost control, sustainability concerns, and the impact of unforeseen disruptions. Furthermore, this review critically assesses the implications of resource management practices on project performance, encompassing aspects such as project timelines, budget adherence, quality control, and stakeholder satisfaction. The findings from this systematic review provide a comprehensive understanding of the current state of resource management practices in the construction industry. Additionally, it identifies gaps in the literature and suggests areas for future research, emphasizing the need for innovative approaches and adaptive strategies to address the evolving demands and complexities within construction project management. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach: This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings: The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications: The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value: This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings. [ABSTRACT FROM AUTHOR]

The August 2024 issue of the PM World Journal is the 12th anniversary edition, featuring 41 new works by 55 authors from 17 different countries. The edition includes a letter to the editor discussing project controls, two interviews on AI and project management in healthcare and a large-scale rail project, ten featured papers on various topics related to program and project management, seven series articles by authors from five countries, five advisory articles offering practical advice, three commentary articles on strategy, milestones, and emotional AI, and four reports from international correspondents. The issue also includes three second editions of previously published papers, five book reviews, and recent news articles related to project management. The managing editor, David L. Pells, has over 40 years of experience in project management and is an internationally recognized leader in the field. [Extracted from the article]

This article reviews the development of digital twin and summarizes the evolution of the concept of digital twin. The key words and abstracts of 1187 relevant papers in recent 5 years are quantitatively analyzed, and 13 key nodes are obtained. Then it analyzes the content of 9 systematic review articles and summarizes 15 core contents. Then select 115 application examples from the articles. Through the above three steps, nine descriptive general characteristics of digital twin system are summarized: Entity object; Virtual object; Twinning degree; Communication; Data; Functionality; Human-computer interaction; systematicness; and Cost control. This paper will explain these features in detail and summarize the application examples of classifying each feature. This paper aims to summarize the development of digital twin in recent years and propose a description method of system characteristics according to the application scenario of digital twin and the increasingly complex situation of the system. [ABSTRACT FROM AUTHOR]

Serverless computing has gained significant popularity due to its scalability, cost-effectiveness, and ease of deployment. With the exponential growth of data, organizations face the challenge of efficiently processing and analyzing vast amounts of data in a serverless environment. Data pipelines play a crucial role in managing and transforming data within serverless architectures. This paper provides a taxonomy of data pipeline approaches in serverless computing. Classification is based on architectural features, data processing techniques, and workflow orchestration mechanisms, these approaches are categorized into three primary methods: heuristic-based approach, Machine learning-based approach, and framework-based approach. Furthermore, a systematic review of existing data pipeline frameworks and tools is provided, encompassing their strengths, limitations, and real-world use cases. The advantages and disadvantages of each approach, also the challenges and performance metrics that influence their effectuality have been examined. Every data pipeline approach has certain advantages and disadvantages, whether it is framework-based, heuristic-based, or machine learning-based. Each approach is suitable for specific use cases. Hence, it is crucial assess the trade-offs between complexity, performance, cost, and scalability, while selecting a data pipeline approach. In the end, the paper highlights a number of open issues and future investigations directions for data pipeline in the serverless computing, which involve scalability, fault tolerance, data real time processing, data workflow orchestration, function state management with performance and cost in the serverless computing environments. [ABSTRACT FROM AUTHOR]

Effective inventory management is crucial for optimizing resources and ensuring smooth maintenance operations. This paper explores two primary replenishment systems-Economic Order Quantity (EOQ) and Order Level Control-designed to address the challenges posed by demand variability and lead-time uncertainty. The EOQ model determines the optimal order size to minimize total inventory costs, while replenishment systems guide the timing of orders. We analyze the Fixed Order Quantity System (Q System), which maintains a constant order size with variable ordering frequency, and the Fixed Order Interval System (P System), which fixes the ordering intervals but varies the order size. Each system's advantages and challenges are discussed, highlighting their applicability based on demand stability, lead-time consistency, and inventory value. Through a comparative analysis, this paper provides insights into selecting the appropriate replenishment strategy to achieve efficient inventory control, cost minimization, and resource optimization. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation. Design/methodology/approach: This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example. Findings: Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts. Research limitations/implications: By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development. Originality/value: This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic. [ABSTRACT FROM AUTHOR]

This paper highlights the tight relationship between the picking and packing processes in warehouse management and the need to consider them as an integrated problem. The study describes and models this integrated problem as a mixed-integer programming model, to optimise overall labour costs by determining the assignment of the subsets of orders, i.e. batches, for picking and packing. To address the issue of model complexity, the paper presents a statistical-based framework for generating approximate models and selecting the optimal one through examination. Based on the examination results, a pair-swapping heuristic is additionally proposed to be combined as a hybrid algorithm. Numerical experiments based on a real-world case demonstrate the effectiveness of the framework-proposed and selected hybrid algorithm by comparison with other framework-proposed approximate models, a solver, and existing heuristics. Our findings indicate that the combined usage of integrated picking and packing processes planning and the hybrid algorithm proposed and selected within the statistical-based framework can effectively reduce the cost of warehouse management. [ABSTRACT FROM AUTHOR]

In this paper, a new delayed fractional-order model including susceptible migratory birds, infected migratory birds and predators is proposed to discuss the spread of diseases among migratory birds. Fear of predators is considered in the model, as fear can reduce the reproduction rate and disease transmission rate among prey. First, some basic mathematical results of the proposed model are discussed. Then, time delay is regarded as a bifurcation parameter, and the delay-induced bifurcation conditions for such an uncontrolled system are established. A novel periodic pulse feedback controller is proposed to suppress the bifurcation phenomenon. It is found that the control scheme can successfully suppress the bifurcation behavior of the system, and the pulse width can be arbitrarily selected on the premise of ensuring the control effect. Compared with the traditional time-delay feedback controller, the control scheme proposed in this paper has more advantages in practical application, which not only embodies the advantages of low control cost and easy operation but also caters to the periodic changes of the environment. The proposed control scheme, in particular, remains effective even after the system has been disrupted by a constant. Numerical simulation verifies the correctness of the theoretical results. [ABSTRACT FROM AUTHOR]

Effective cost management is necessary to implement projects successfully. However, in practice organizations may face unique challenges that need to be addressed. To achieve this goal, the paper explores project cost management challenges, using survey responses from 51 managerial/senior-level staff on the open-ended questions connected to the project cost management processes. Data analysis, supported by process approach, was conducted with the use of systematic coding. The findings reveal that managing projects creates challenges, connected to the project cost management processes such as (1) cost management planning, (2) cost estimation, (3) cost budgeting, and (4) cost control. The research allowed for the discovery of a set of project cost management challenges, definition of their causes and effects, and development of possible countermeasures. Implications and recommendations for future research are given. [ABSTRACT FROM AUTHOR]

The article presents the discussion on theoretical framework being the National Innovation Systems (NIS). Topics include emergence of digital technology replacing analog technology in the 1990s serving as a window for several Asian economies; and nature of organization and institutional changes requiring to strike a good match with new waves of innovation or 4IR.

Purpose: The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research. Design/methodology/approach: Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments. Findings: The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties. Originality/value: The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field. [ABSTRACT FROM AUTHOR]

In summary, both works investigate how information technology (IT) can be deployed more effectively in the service of the markets. Two papers that open this issue of I JMIS i engage at a deep level the human-machine interactions that permeate our everyday life. The agility of the unit is affected negatively by the loss of autonomy with respect to the IT applications, before regaining the ground and tending upwards. [Extracted from the article]

Purpose: The purpose of this publication is to present the applications of usage of business analytics in Industry 4.0. Design/methodology/approach: Critical literature analysis. Analysis of international literature from main databases and polish literature and legal acts connecting with researched topic. Findings: Specifically, the paper discussed how business analytics is employed in predictive maintenance, supply chain optimization, and quality control. Predictive maintenance allows organizations to proactively address equipment failures, thereby reducing downtime and maintenance costs. Supply chain optimization optimizes resource allocation, minimizes costs, and improves customer service through data-driven decision-making. Quality control relies on data analytics to monitor, assess, and enhance product and service quality, ultimately leading to cost reduction and customer satisfaction. It is evident that business analytics is not merely a tool but a strategic imperative for organizations in the era of Industry 4.0. It empowers them to continuously improve their operations, mitigate risks, and stay ahead in a rapidly evolving business landscape. As technology and data analytics capabilities continue to advance, businesses that effectively leverage these tools will be better positioned to thrive in the dynamic and competitive world of Industry 4.0. Originality/value: Detailed analysis of all subjects related to the problems connected with the usage of business analytics in Industry 4.0. [ABSTRACT FROM AUTHOR]

The transition to climate neutrality requires cost reductions in existing clean technologies to enable rapid deployment on a large scale, as well as the development of emerging technologies such as green hydrogen. This policy paper argues that science, technology, innovation, and industrial (STI&I) policies focusing on developing and deploying low-carbon technologies are crucial to achieving carbon neutrality. It notes however that the current level of innovation is insufficient to meet the net-zero challenge due to a policy emphasis on deployment rather than research and development (R&D) support. The paper explores the rationale for more ambitious STI&I policies targeted at R&D for climate neutrality and provides policy recommendations for an effective innovation policy for net-zero, including its interaction with the broader climate policy package. [ABSTRACT FROM AUTHOR]

Upscaling Voluntary Sustainability Standards (VSS) can generate ecological and social benefits at a scale that is meaningful to address pressing environmental issues such as climate change and biodiversity losses. Lack of resources and risks of implementation gaps may, however, hinder the success of upscaling VSS. This paper aims to fill the gap in the literature regarding options to reduce certification costs to upscale VSS amid the limited financial resources available for certification. The paper presents the result of action research involving 3,507 independent oil palm farmers who are members of six farmer groups in two districts in Central Kalimantan to achieve Roundtable on Sustainable Palm Oil (RSPO) certification. The research found that achieving economies of scale by increasing the total number of certified farmers can reduce the certification costs per farmer. By establishing a district-level entity, the costs related to audits, RSPO membership fees, and the establishment of farmer groups, such as developing standard operating procedures (SOPs), can be lowered. Implementation gaps were not found with the increase of farmers joining the project based on the training frequency and the external audit findings reports on farmers' compliance with RSPO principles and criteria. The findings of this study provide a basis for promoting the upscaling of VSS, including through the RSPO jurisdictional approach. [ABSTRACT FROM AUTHOR]

The heat exchanger plays a key role in the S-CO2 power cycle of power generation systems based on waste heat and has a large impact on their cost control and compactness. In this paper, we take the channel shape of a microchannel heat exchanger as the research object and combine orthogonal tests and numerical simulation, taking the microchannel cross-section length/short-axis ratio, volume ratio and filling rate as independent variables, to numerically study multi-channel thermal–fluid–solid coupling and explore the effects of different microchannel cross-section length/short-axis ratios, volume ratios and filling rates on the thermal hydraulic and mechanical properties of the heat exchanger. The results show that a change in the channel volume ratio has a greater impact on the thermal hydraulic performance of the heat exchanger and that its heat transfer performance is only marginally affected by a change in the channel filling rate. Additionally, when other geometric parameters are kept to a certain level, the closer the shape of the channel is to a circle, the better its mechanical properties are. Within the range of permissible designs, a change in the channel volume ratio does not have an obvious impact on the mechanical properties of the microchannels, while the channel filling rate has the most significant impact. The most significant effect of the channel filling rate on the mechanical properties occurs through the channel volume ratio. [ABSTRACT FROM AUTHOR]

Population Health Management – often abbreviated to PHM – is a relatively new approach for healthcare planning, requiring the application of analytical techniques to linked patient level data. Despite expectations for greater uptake of PHM, there is a deficit of available solutions to help health services embed it into routine use. This paper concerns the development, application and use of an interactive tool which can be linked to a healthcare system's data warehouse and employed to readily perform key PHM tasks such as population segmentation, risk stratification, and deriving various performance metrics and descriptive summaries. Developed through open-source code in a large healthcare system in South West England, and used by others around the country, this paper demonstrates the importance of a scalable, purpose-built solution for improving the uptake of PHM in health services. [ABSTRACT FROM AUTHOR]

This paper introduces an intelligent model that combines military expertise with the latest advancements in machine learning (ML) and Geographic Information Systems (GIS) to support humanitarian demining decision-making processes, by predicting mined areas and classifying them by mine type, difficulty and priority of clearance. The model is based on direct input and validation from field decision-makers for their practical applicability and effectiveness, and accurate historical demining data extracted from military databases. With a survey polling the inputs of demining experts, 95% of the responses came with an affirmation of the potential of the model to reduce threats and increase operational efficiency. It includes military-specific factors that factor in the proximity to strategic locations as well as environmental variables like vegetation cover and terrain resolution. With Gradient Boosting algorithms such as XGBoost and LightGBM, the accuracy rate is almost 97%. Such precision levels further enhance threat assessment, better allocation of resources, and around a 30% reduction in the cost and time of conducting demining operations, signifying a strong synergy of human expertise with algorithmic precision for maximal safety and effectiveness in demining. [ABSTRACT FROM AUTHOR]

The relationship network between enterprises will change their adoption behavior of AI technology and this micro-decision-making mechanism will eventually decide whether AI technology can diffuse and the extent of diffusion on the macro level. However, the existing AI technology diffusion research mostly focuses on the integration of AI technology with other industries from the industrial level, ignoring the complexity of the micro-complex game process and interactions within the enterprise network on the macro technology diffusion. In this regard, this paper builds a game model of AI technology diffusion in core and non-core enterprises from the levels of market competition and policy incentives based on complex network evolutionary game theory. It does this through simulation analysis that examines the mechanism of key factors affecting the diffusion of AI technology, as well as the influence and combination effects of pertinent policies. The study shows that (1) AI technology diffuses more effectively in non-core enterprises than it does in core enterprises; (2) changes in parameters like technology cost and policy regimes have a more evident impact on core enterprises than non-core ones; (3) in market competition, increasing the network average degree, the proportion of AI technology products in the mainstream market, the opportunity cost, the cost reduction factor, or decreasing the cost of AI technology can all promote the diffusion of AI technology; (4) under policy incentives, increasing the proportion of AI technology subsidies and the influence of high-tech identification of enterprises can both promote the diffusion of AI technology. [ABSTRACT FROM AUTHOR]

Featured Application: The research in this paper can provide a feasible technical means for the assembly sequence optimization of aviation reducers with complex structures, effectively promote the progress of the complex assembly sequence optimization technology of aviation reducers, and realize the comprehensive evaluation of the overall assembly quality and performance index of aviation reducer products. It can be applied to the assembly control of tanks, armored vehicles, ships, and other complex equipment to improve their assembly quality. An assembly sequence evaluation is one of the most important research directions of assembly sequence planning (ASP) for complex mechanical transmission products. Currently, aviation reducers lack a multi-perspective and multi-level evaluation of their assembly sequence. The existing evaluation indicators vary. The evaluation methods have low effectiveness and poor practicability. Therefore, a comprehensive multidimensional evaluation method for complex assembly sequences is proposed in this paper. A multidimensional comprehensive evaluation of the overall assembly quality and performance indices of aviation reducer products is realized. Firstly, the main factors affecting assembly sequence planning are considered: the attributes of the basic unit parts and the cost control of the assembly process. An evaluation index system of assembly sequence planning based on the two dimensions of assembly cost and ontology is constructed. Then, according to the multidimensional evaluation index, fuzzy evaluation theory is used to establish a fuzzy set and a matrix for each dimensional evaluation index. The index weight is divided. A comprehensive evaluation model and the function of each dimension are established. After a comprehensive evaluation, the multidimensional assembly sequence evaluation method for aviation reducers is formed. Finally, the method is applied to the assembly process of the primary reducer of a helicopter's main reducer, and a comprehensive evaluation of its assembly sequence scheme is completed to verify the feasibility of the proposed method. This article constructs a complex assembly sequence evaluation method that includes 12 evaluation indicators, improves the assembly sequence planning evaluation index system of aviation reducers, and can effectively promote the progress of optimization technology for complex assembly sequences of aviation reducers. [ABSTRACT FROM AUTHOR]

Financial balance is a requisite for the sustained operation of urban regeneration projects in the stock-based planning period. From the perspective of financial balance, this paper analyzes the operation strategy and mechanism of the LM Apartments Project in Shuiwei Village of Shenzhen from four aspects: the financial input in the initial stage, the revenue and expenditure in the operational stage, the financial relationship between multiple stakeholders, and the control of non-financial costs. The findings reveal that under the tripartite cooperation between the government, the state-owned enterprise, and the village collective, the LM Apartments Project in Shuiwei Village is a model of urban village regeneration that effectively supplements Shenzhen's government-subsidized housing system. Of the three parties, the government provides policy support and asset-light investment; Shum Yip Group, a state-owned enterprise, has carried out innovative practices of urban village regeneration while making a small profit; the Shuiwei village collective has achieved sustained economic benefits and a high-quality living environment. The paper further discusses the external effects of this practice and probes into the conditions for the wide application of this mode in the hope of providing a useful reference for promoting the application of the financial balance mechanism in urban village regeneration projects. [ABSTRACT FROM AUTHOR]

In a world of increasing energy and water scarcity, companies are devising new technical and operational strategies to reduce energy and water consumption - especially the ratio of water and energy usage to units of production. Savings derivable from such environmental resource conservation contribute to cost reduction, which invariably result in better financial performance. This paper analysed the relationship between water and energy reduction on dividend yield. Many studies on water and energy efficiency's effect on financial performance have paid little attention to dividend yield - hence this paper contributes to the academic science. The paper applied a positivist paradigm and hence a quantitative approach. Data on energy reduction, water reduction, and dividend yield were from the Coca-Cola financial and sustainability reports for different years. A simple regression analysis was applied to the data analysis. Research results indicate that at an alpha level of 0.05%, energy and water reduction are significantly related to dividend yield at a p-value of P<0.05. Thus, the increase in the dividend, which emerged from water and energy reduction, has a practical significance for Coca-Cola Company and other beverage industries. The paper provides practical and research recommendations based on which the beverage industry may contribute to environmental resource conservation by devising a strategy to reduce water and energy per unit of production. Furthermore, the paper recommends further study on this concept to apply dividend yield as a financial performance proxy and expand the study time series whilst accommodating other beverage industries. [ABSTRACT FROM AUTHOR]

The Location-Routing Problem (LRP) becomes a more intricate subject when the limits of capacities of vehicles and warehouses are considered, which is an NP-hard problem. Moreover, as the number of vehicles increases, the solution to LRP is exacerbated because of the complexity of transportation and the combination of routes. To solve the problem, this paper proposed a Discrete Assembly Combination-Delivery (DACA) strategy based on, the Binary Equilibrium Optimizer (BiEO) algorithm, in addition, this paper also proposes a mixed-integer linear programming model for the problem of this paper. Our primary objective is to address both the route optimization problem and the assembly group sum problem concurrently. Our BiEO algorithm was designed as discrete in decision space to meet the requirements of the LRP represented by the DACA strategy catering to the multi-vehicle LRP scenario. The efficacy of the BiEO algorithm with the DACA strategy is demonstrated. through empirical analysis utilizing authentic data from Changchun City, China, Remarkably, the experiments reveal that the BiEO algorithm outperforms conventional methods, specifically GA, PSO, and DE algorithms, resulting in reduced costs. Notably, the results show the DACA strategy enables the simultaneous optimization of the LRP and the vehicle routing problem (VRP), ultimately leading to cost reduction. This innovative algorithm proficiently tackles both the assembly group sum and route optimization problems intrinsic to multi-level LRP instances. [ABSTRACT FROM AUTHOR]

The daily production and life of human beings are inseparable from electricity. As the power supplier, electric power enterprises provide power demand for the majority of users. In the new era, electric power enterprises are also facing market-oriented reform. The focus of reform is electric power marketing. The formulation of electric power marketing strategy needs scientific decision-making analysis as guidance. With the increase of power demand, the scale of power grid is also expanding continuously. With the introduction of new energy equipment, the power system is becoming more and more complex, and it is difficult for relevant staff to effectively monitor and analyze the system. Combined with the above situation, this paper combined Bayesian network to build a power marketing decision analysis system, and combined Bayesian algorithm to test the power marketing real-time cost control system. The experimental results showed that the average judgment accuracy was 91.90 %, and the average warning time was 0.39 s. From the above data, it can be seen that this algorithm can play a good optimization effect on the performance of the system. In this paper, the elasticity test of the power system was also carried out from the aspect of wind speed, and the results showed that the maximum elasticity value can reach 0.94. It can be seen that the elasticity effect of the power system is good as a whole under different wind speeds. [ABSTRACT FROM AUTHOR]

This paper aims to highlight the role of FinTech in today's modern financial industry. FinTechs are often concentrated in specific activities for which they try to offer a comparative (and competitive) advantage in terms of quality or price, which is achieved through two main ways: (a) by improving the efficiency of companies through cost reduction and productivity enhancement and thus increasing profitability; and (b) by improving the quality of financial services and products offered to consumers. Then, the paper attempts to lay out and address potential risks related to: the financial institutions, consumers or customers and investors, and the pro-cyclicality and systemic risk in the markets. This requires the interaction and intervention of policy makers and regulators. Therefore, the assessment of FinTech's benefits and risks ended up with recommendations for policy makers and regulators aimed at supporting innovation in the field of finance, while ensuring that the use of FinTechs is consistent with promoting financial stability, competition and market integrity, and guaranteeing the protection of consumers and financial investors. The paper concludes that in order to keep up on these changes while upholding high standards for security, stability and consumer protection, more agile and proportional forms of regulation must be established through closer cooperation among public authorities. Given the changing financial sector, the new technology will be a lever of innovation for regulatory authorities, too. [ABSTRACT FROM AUTHOR]

Network function virtualization (NFV) is a rapidly growing technology that enables the virtualization of traditional network hardware components, offering benefits such as cost reduction, increased flexibility, and efficient resource utilization. Moreover, NFV plays a crucial role in sensor and IoT networks by ensuring optimal resource usage and effective network management. However, adopting NFV in these networks also brings security challenges that must promptly and effectively address. This survey paper focuses on exploring the security challenges associated with NFV. It proposes the utilization of anomaly detection techniques as a means to mitigate the potential risks of cyber attacks. The research evaluates the strengths and weaknesses of various machine learning-based algorithms for detecting network-based anomalies in NFV networks. By providing insights into the most efficient algorithm for timely and effective anomaly detection in NFV networks, this study aims to assist network administrators and security professionals in enhancing the security of NFV deployments, thus safeguarding the integrity and performance of sensors and IoT systems. [ABSTRACT FROM AUTHOR]

This paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains the use of a book‐value approach in practice, specifically by listed companies and pre‐listing initial public offering (IPO) candidates in Hong Kong, the relevance of the controlling entity perspective and the importance of pre‐combination information to users of the financial statements. This paper discusses the controlling entity's perspective in BCUCC and suggests some issues for the IASB to consider in its redeliberations on the preliminary views in the Discussion Paper. [ABSTRACT FROM AUTHOR]