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AbstractInternationalization makes possible the competitive development of firms. This study proposes a methodology for the selection of international markets that identifies the most favourable international destinations for the paper and paperboard export industry in Colombia. For this purpose, a set of 23 factors divided into 5 categories are defined through literature: costs, trade barriers, logistics, environment and culture, and economy. This comprehensive model is applied to a set of 15 exporting firms and a combination of the multi-criteria models Analytic Hierarchy Process (AHP), and Evaluation Based on Distance from Average Solution (EDAS) is used for its development. The results indicate that the priority factors when choosing an international market are import costs (0.1974), transit time (0.1392), transport frequency (0.1174) and international transport costs (0.0971). Also, considering these priorities, the most viable markets for companies in this sector are Netherlands (0.9894), the United Kingdom (0.9740), Belgium (0.9409) and Germany (0.9351). The results obtained represent the identification of new possible alternative markets for Colombian companies in the paper sector to expand their international reach and develop in significantly more attractive and convenient markets according to their priorities. Also, this article contributes significantly to the development of methodologies for international markets exploration.

ABSTRACT: This study aims to investigate the role of the indigenous construct lokasamgraha in the context of social entrepreneurship. We identified lokasamgraha through content analysis of the Bhagavad Gita, employing the methodological approaches proposed by Bhawuk (2010). Using the lens of paradox theory, we investigated commonly accepted tensions in social enterprises. We developed a framework to explain how lokasamgraha can assist social enterprises in managing tensions and achieving the triple bottom-line. Furthermore, we validated this framework by citing a lokasamgraha-based social enterprise in India. Finally, before concluding, we discussed the implications and future research directions.

In this phenomenological study, the author proposes a spiritual triple bottom line framework (STBL) to develop and measure the three bottom lines: individual prosperity, impact on people, and impact on the planet through the lens of spirituality. The results are presented as an interpretation of the individual's perceptions of spirituality and their spiritual experiences. The result comprises three themes of spirituality and its nomological linkage i.e., inner sustainability with a triple-bottom-line framework (external sustainability). The themes are: the source of spirituality, the process of experiencing spirituality, and the outcome of being spiritual.

Purpose – The purpose of this paper is to provide the theoretical insights with regard to the green purchasing intention–behavior gap and the role played by social media influences in abating this gap. This paper takes into consideration a wider aspect with regard to the antecedents of behavioral intention through personal and social identities in place of the antecedents presented in the theory of planned behavior and social-identity theory. Furthermore, as the theories lack an explanation of how to reduce the intention–behavior gap, this paper also argues the source credibility model (SCM) in explaining the impact that social media influences can have on the behavioral gap. Design/methodology/approach – Hypothetical deductive method is proposed for this concept paper under the positivism research paradigm. Findings – Not applicable as this is a concept paper. However, the paper discusses the theoretical and managerial implications. Research limitations/implications – This is a concept paper. Yes this paper discusses the theoretical, managerial, and social/ecological implications. Practical implications – This paper highlights the relevance of consumers' personal and social identities when consumers make purchasing decisions regarding green products. How managers can make marketing strategies, based on credibility model, involving social media influences as product endorsers and ambassadors, as well as the policy makers to design products, earmark consumer behavior and to conduct marketing campaigns in time to come. Social implications – As to how policies can be designed and adopted for bio-based economies where sustainability and circularity are given priority and to increase the attention of businesses moving toward sustainable practices. Originality/value – Original thought developed based on research, theoretical and market gaps.

ABSTRACTPredictive maintenance strategies are becoming increasingly more important with the increased needs for automation and digitalization within pulp and paper manufacturing sector.Hence, this study contributes to examine the most efficient pre-processing approaches for predicting sensory data trends based on Gated Recurrent Unit (GRU) neural networks. To validate the model, the data from two paper pulp presses with several pre-processing methods are utilized for predicting the units’ conditions. The results of validation criteria show that pre-processing data using a LOWESS in combination with the Elimination of discrepant data filter achieves more stable results, the prediction error decreases, and the predicted values are easier to interpret. The model can anticipate future values with MAPE, RMSE and MAE of 1.2, 0.27 and 0.30 respectively. The errors are below the significance level. Moreover, it is identified that the best hyperparameters found for each paper pulp press must be different.

Purpose – The paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings. Design/methodology/approach – This study is a descriptive one and it uses, as a method, the scoping review based on Scopus and Web of Science databases. Forty-eight theoretical-empirical papers were thematically coded, and analyses were conducted using R packages and MaxQDA. Findings – Innovation has been used narrowly in the regional resilience literature, considering the variables, the types of shocks and the analyzed loci. From the sampled papers, this study suggests that, depending on the operationalization, the addressed relationship can be positive or negative, which still needs further investigation. In addition, the study identified two lines of research. The first, characterized by quantitative research, secondary sources and multivariate analyses, focuses on testing predictive regional resilience models based on innovation-related variables. The second, characterized by qualitative or multi-method approaches, is more concerned with explaining the knowledge accumulation and the learning capacity related to regional innovation. Research limitations/implications – The paper’s findings show a restricted view of the innovation–resilience relationship. Although this study does not present a meta-analysis, it reveals gaps for future research. Some suggestions can be highlighted, such as (1) expanding knowledge about innovation as a predictor of resilience, (2) the theoretical development of this relationship to guide empirical investigations and (3) studies that consider the meso or micro level, approaching the role of actors in fostering innovation in the regional resilience process. Originality/value – This paper fulfills an identified need to investigate how innovation has been operationalized in regional resilience empirical research.

Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.

Purpose: Doing a bibliometric analysis of the papers on Total Quality Management published in Algerian Scientific Journals Platform (ASJP). Methodology/Approach: Following Bibliometric analysis approach that reaches the export of scientific papers from ASJP during 2005-2022 and using Bibiloshiny based on the R language (RStudio). Findings: The study highlighted the prominent authors, universities, and journals, identifying both opportunities and research advancements in TQM research and urging scientific collaboration. TQM practices in different sectors remain a current and relevant research topic, however, the analysis outlined some conceptual structure gaps within particular areas. The outputs provide insights and suggestions for scholars and practitioners in the field of TQM. Research Limitation/Implication: The study examines only papers published in ASJP until 2022. Findings could be useful for TQM stakeholders in emerging countries. Practitioners benefit from experiments to deal with the TQM method. Originality/Value of paper: In Algerian context, the study’s substantive contribution denotes that Industrial and Health care Areas constitute knowledge and empirical gaps in the TQM field; for future, researchers should exploit key words used by prominent authors; the TQM performance and higher education are the most explored topics as Motor themes; organisational culture as emerging theme had grown interest need exploration; total quality or continuous improvement themes are important for the TQM research require further works.

Our multidisciplinary review paper aims to explore the research paradigms of unethical behavior from different academic perspectives. By doing this, our paper contributes to a better understanding of unethical behavior by drawing knowledge from alternative understandings of such behavior. More specifically, our multidisciplinary inquiry aims to summarize the main findings documented by scholars from different disciplines that conducted independent research on the topic using unique perspectives and ideas associated with the field. As such, in order to gain a better understanding of how unethical behavior is examined through a range of different disciplines and areas of research we assessed the highly cited papers found at the intersection of various categories and research areas such as management, business economics, and psychology, ethics, engineering, and environmental sciences and ecology, public environmental occupational health. Having the goal to offer the most representative research on the topic, we based our review on the highly cited papers examining unethical behavior from the Clarivate Analytics’ Web of Science (WoS), the world`s leading scientific citation search and analytical information platform. The results show that the highly cited papers analyzed cluster around two major research themes as antecedents and factors increasing/enabling unethical behavior (e.g. propensity of moral disengagement, psychological entitlement, self-serving justifications, job insecurity, air pollution, polluted social contexts, creativity, favorable attitudes of upper-class toward greed, etc.) and factors deterring or limiting it (e.g. religion, ethical leadership). Given our multidisciplinary review, our study helps provide alternative understandings and important insights on the research of unethical behavior to serve for novel investigations in both practice and theory.

Vietnam’s pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management accounting (EMA) in manufacturing enterprises in Vietnam’s pulp and paper industries. The data used in the study were collected through survey questionnaires in the form of face-to-face interviews or sent by e-mail or post to survey respondents at 290 manufacturing enterprises pulp and paper in provinces and cities of Vietnam. Survey subjects are managers (directors, deputy directors, chief accountants) and accountants who have knowledge of EMA in these enterprises. The survey results were obtained from 250 valid survey questionnaires used in this study. This study uses Cronbach’s alpha analysis, exploratory factor analysis, and linear regression analysis using SPSS 20 statistical software. The results show that coercive pressure, normative pressure, awareness of the benefits of applying EMA, environmental strategy, managers’ perception, and qualifications of accountants have a positive impact on EMA implementation. In which, coercive pressure has the strongest impact, and awareness of the benefits of applying EMA has the weakest impact on EMA implementation in these enterprises.

Research work carried out in any institution could be meaningfully administered, and the outputs generated rendered more rewarding for its key stakeholders, if a set of critical success factors (CSFs) are outlined ex-ante. When CSFs are neither clearly identified nor practised in a vital sector such as commercial agriculture, difficulties arise with timely monitoring and evaluation, and tallying the achievements with intended Sustainable Development Goals (SDGs) – particularly the goal of ‘zero hunger’. This article proposes a Key Performance Index (KPI index) that takes into account CSFs that would aid in evaluating the success of research linked with commercial agriculture development. How such an index is used to facilitate monitoring of scarce resource utilisation and internal processes of research institutes, and thereby support evidence-based decision-making to sustain a conducive research culture is explored with a special focus on underutilised performance drivers (e.g., societal development and environmental sustainability) in line with agriculture research.

Sustainable agricultural production is essential for an adequate food supply to feed the global population. One facet of efforts in making the agricultural sector more sustainable is the dramatic increase in organic farming (OF). With its current popularity, people across the globe are increasingly interested in the sustainable performance of organic production. However, accurate and timely information is scarce and there is a lacuna of knowledge among organic farmers about Sustainability Assessment (SA). Many promising SA measurement tools have been developed for the organic farming sector. However, improved procedures and a broader common knowledge are still necessary. In response, this paper provides a comprehensive comparison and scientific underpinning of the prominent tools for assessing farm sustainability to provide support for monitoring sustainable development in OF practices. This comparison can contribute to the adoption of suitable SA tools, and, thereby, the achievement of the United Nations (UN) Sustainable Development goals by 2030.

AbstractSolid waste management has become one of the critical environmental concerns in developing countries. Information and communications technology have revolutionized traditional organizational management processes, increased efficiency, and significantly reduced paper use. The recruitment process in higher education institutes (HEIs) includes job applications and certificates of degree, and previous job-related documents. Such recruitment policies are causing paper waste and need the attention of policymakers. This study aims to provide empirical evidence for a policy shift that can have a broader impact on the environment. The current study aims to contribute to the existing research by considering the traditional recruitment approaches of public sector HEIs in Pakistan as a source of solid waste. The study highlights the previously disregarded aspect of the research on solid waste and explores the traditional practices of government-owned HEIs that lead to excessive amounts of paper waste. A mixed-methods approach is performed to confirm this hypothesis. We observed newspaper advertisements and then floated a questionnaire among employees of the HEIs. Findings confirm that traditional recruitment is one of the primary antecedents of paper waste generation. Results suggest that technology-driven recruitment reduces paper waste and leads to sustainable development.

Non-profit Organizations (NPOs) have a wide range of social missions and impacts. This organization is supported by volunteers and needs to survive amidst competition and move in a sustainable direction. They see the necessity to be involved in the many stages of creating value for an organization. One of the underlying phenomena of value creation is the tacit knowledge-sharing process. However, academic research and scientific publications on tacit knowledge sharing (TKS) in non-profit organizations in Indonesia are still minimal and even rare. This paper aims to explore how tacit knowledge (TK) sharing occurred among volunteers in Non-Profit Organizations and drivers of TK sharing (TKS), including individual and organizational factors. This study explores the abovementioned topics through in-depth interviews with volunteers utilizing open-ended questions to acquire deep insights into the TKS issue. Thematic analysis has been carried out using data coding to extract themes. The findings revealed that various drivers for the smooth transfer of TK have been identified based on individual and organizational elements. These findings will be beneficial to academics and practitioners looking for accurate data on the enabling aspects of TKS based on two factors (individual and organizational). Moreover, the use of knowledge sharing in NPOs would be filling a gap in the literature on the topic.

The tobacco industry has made a gradual move from developed countries to developing countries to expand its market. As part of this trend, tobacco companies in India invest a substantial amount of money in marketing activities. Although the government of India has gradually been increasing restrictions on marketing and sales of tobacco products, the creative and evolving marketing practices of tobacco companies have ensured that such measures have little effect. In this perspective paper, a critical evaluation of marketing practices used by the tobacco industry in India suggests that pro-tobacco marketing is a major hurdle towards bringing effective tobacco control policies and their successful implementation. It is demonstrated that the big tobacco companies in India backed by immense resources have been capable of countering the various legislative provisions for tobacco control in India through creative and manipulative marketing practices.

Cellulose is an organic component that is widely found in wood fibers. Cellulose is the main component in the pulp/paper industry. As in wood, the raw material for pulp contains cellulose fibers. Cellulose is often used and processed to produce various types in the paper industry. Pulp is the primary material for different paper products, ranging from factories’ boards to daily necessities such as paper, tissue, tea bags, and magazines. Meanwhile, paper is a new change in literature and language that has played a significant role in the history of the development of human civilization. The pulp and paper industry in Indonesia provides a reasonably good contribution to the Indonesian economy. Several pulp & paper companies are listed on the Indonesia Stock Exchange. The results of previous studies indicate that several pulp & paper companies are in a stage of financial difficulty. This study aims to prove empirically that the Z-score as a measure of the company's economic challenges affects stock prices. The results showed that the Z-score affected stock prices. From several ratios that make up the Z-score, it is known that the ratio of working capital to total assets, market value of equity to book value of debt, and sales to total assets have a significant effect on stock prices.