The development and assessment of 48 heuristics for the sequence-independent setup time permutation flow shop problem (PFSP-SIST) are presented in this article. This contribution combines four tie-breaking solutions with twelve priority rules for the NEH heuristic fourth and first stage, respectively. Heuristics are evaluated on Ruiz and Allahverdi (2007) benchmark problem instances, that covers small, medium and large-size problems. The popular accelerations of Taillard were used in all tests, which were adapted to the sequence-independent setup time constraint. The aim is to reduce the longest job completion time, which is also referred to as makespan. Computation results show that using different tie-breaking strategies has a greater impact on performance than using different priority rules. The heuristics that presented the best results in relatively low computation time are those that use the FFs tie-breaking strategy procedure to the sequence-independent setup time problem.

This paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when required (amortisation model) or an annual impairment-only test (impairment model). Using the main databases (ABI inform, ProQuest Central, Emerald, Science Direct, Scopus and Google Scholar), this critical review highlights the difficulty to resolve doubts at this stage. Arguments for and against the amortisation and impairment models are found. Nevertheless, going back to a systematic amortisation does not seem to be the solution but the impairment test model is eliminated. We also note that there is more room for improvement of the impairment model. Thus, we provide some guidelines and recommendations to improve it. Finally, we find that further investigation can be carried out to fill the gaps identified in the literature and we make recommendations for future research projects.

Two heterocyclic Schiff bases namely (E)-2-(1-(2-phenylhydrazono)ethyl)pyridine (or 2-acetyl pyridine phenyl hydrazone) (2APPH) and (E)-2-(1-triazylidineethyl)pyridine (or 2-acetyl pyridine semicarbazone) (2APSC) were synthesized, characterized and their corrosion inhibition behaviour as well as mechanism of inhibition were investigated by different techniques. Structural characterization includes NMR, Mass, IR and UV-visible spectroscopy and elemental analysis. Corrosion inhibition behaviour of aforesaid compounds on mild steel in 1M hydrochloric acid was examined by electrochemical methods including potentiodynamic polarization analysis and electrochemical impedance spectroscopic techniques. The mechanism of corrosion inhibition was explored and supplemented by adsorption and surface morphological studies. Quantum mechanical investigations on corrosion behaviour of compounds were also conducted and satisfying correlation was noticed between the results of corrosion measurement methods and quantum mechanical evaluations.

Research continues on supply chain management for environmentally friendly business products in supporting business continuity with strategic management in RBV theory. This study is accomplished through the health protocols and support government discourse during the COVID-19 period with a business strategy of learning, knowledge, entrepreneurship in implementing business change methods effectively and efficiently. The purpose of the study is to increase consumer satisfaction through entrepreneurial orientation, organizational learning, online marketing capabilities to get market needs and products that consumers accept and to build business strategies in resource-based business activities. The results show that entrepreneurial orientation and organizational learning significantly increased marketing capabilities and significantly increased customer satisfaction during the weak economy. Apart from that, organizational learning also significantly increases customer satisfaction. The Body Shop is a product made from environmentally friendly raw materials in a professional manner in the best processing, packaging and delivery to maintain relationships with consumers. The quantitative research method uses SPSS 23.0 and SEM AMOS 23.0 from distributing questionnaires to 100 consumers in Central Kalimantan and 100 consumers in South Kalimantan. The implication of this research is aimed at body shop companies that have outlets in Central and South Kalimantan in order to utilize technology to build business relationships and maintain consumer confidence in body shop products.

Deciding conceptual stage of engineering design to identify an optimal design concept from a set of alternatives is a task of great interest for manufacturers because it has an impact on profitability of the manufacturing firms in terms of extending product demand life cycle and gaining more market share. To achieve this task, design concepts encompassing all required attributes are developed and the decision is made on the optimal design concept. This article proposes the modeling of decision making in the conceptual design stage of a product as a multi-criteria decision making analysis. The proposition is based on the fact that the design concepts can be decided based on considering the available design features and various sub-features under each design feature. Pairwise comparison matrix of fuzzy analytic hierarchy process is applied to determine the weights for all design features and their sub-features depending on the importance to the design features to the optimal design and contributions of the sub-features to the performance of the main design features. Fuzzified Pugh matrices are developed for assessing the availability of the sub-features in the design concept. The cumulative from the Pugh matrices produced a pairwise comparison matrix for the design features from which the design concepts are ranked using a minimum degree of possibility. The result obtained show that the decision process did not arbitrarily apportion weights to the design concepts because of the moderate differences in the final weights.

This work is a contribution to the study of the rigidity of rotational friction welding of cylindrical specimens made on a parallel lathe. We performed welding of three combinations of parts: steel / steel, aluminium / aluminium and steel / aluminium according to three numbers of rotations of the spindle (900, 1250 and 1800 rpm). To control the rigidity and quality of these assemblies, tensile tests are used followed by ultrasonic testing to ensure that the tips are welded and that there are no internal defects. Hardness profile of the welded zone according to the welding parameters was obtained. Metallographic observations have detected the profile of the various zones welded and affected thermally. The results of the mechanical tests showed that a rotation speed of 1250 rpm can produce a very good weld, with other parameters kept constant.

Over the past 40 years, global air travel has increased eight-fold: In 1974 air planes carried 421 million people globally. This means that global air travel has been growing up about 5% every year for 4 decades and this trend is expected to continue in the future. While demand growth is an important factor for the profitability of the airline industry, its impact quite depends on the operational performances such as load factor, passenger yield, labor efficiency and fuel efficiency. So, the objective of this study is to analyze companies competing in the airline industry to address how to use the return on invested capital (ROIC) tree model to analyze the effect of operational performances on airline companies’ financial performance and then how to increase the financially inferior company’s per-formance by intimidating the operationally and financially superior and productive company. In the case of the Korean airline industry, two leading legacy airline companies called as a company A and B were selected to do the computational study for the effect of operational performance on the financial performance and productivity. We analyzed the financially high-performing company using the ROIC tree model and then looked at financially how much the inferior company would be improved if it could imitate some factor consisting of the productivity ratios from the financially high-performing company.

In the rapidly evolving landscape of higher education, Social media marketing (SMM) has evolved a critical factor in shaping brand perception (B.P.) and the decision-making process of prospective students in India. This paper intends to explore the intricate dynamics among Social media (S.M.), influencer marketing, and the selection of higher academic institutes (HEIs), focusing on understanding how these factors shape students' perceptions. We conducted this research on 560 students, who represented the research's population. SEM-PLS was applied to analyze the data and acquire procedures. Surveys on the Internet were used. Employing exogenous/endogenous elements to create sequences, the SEM approach examines causal associations among elements. It provides solutions to research into causation in dimensional and structural frameworks. According to the research's findings, selecting HEI is positively impacted by SMM initiatives. The aspects of SMM activities (electronic word-of-mouth (eWOM), personalization, interaction, and trendiness) affect the HEI selection. In addition, personalization and two have an impact on perceptions of the brand. Understanding and utilizing the efficacy of S.M. and influencer marketing will be crucial for HEIs looking to draw in and hold on to potential students as the higher education environment keeps evolving in the age of digitization.

Motivated by a practical situation in a digital transformation project, this paper considers a resource-constrained project scheduling problem with multiple modes, multiple skill types, and differentiated professional capabilities. In the proposed problem, each project activity has one or more alternative execution modes associated with a trade-off between processing time and resource consumption. In an execution mode, an activity requires a certain number of employees with specific skill types and required professional capabilities. A mixed integer programming model is developed to minimize the total project duration. Since this problem is NP-hard, an efficient immunoglobulin-based artificial immune system (EIAIS) algorithm with a new encoding and decoding scheme and novel components is proposed. The effectiveness of the proposed EIAIS algorithm is tested on randomly generated instances. Computational results show that the proposed EIAIS algorithm has better performance than the existing algorithms.

Environmental issues are most important among the current global concerns, and business activities are seen as a cause of significant threat to the environment due to environmentally non-friendly practices by various industries that cause pollution. However, the implementation of green supply chain management (GSCM) practices in developing countries like Pakistan is still inconclusive. The purpose of this paper is to investigate the impact of GSCM dimensions on economic, environmental, and social performance. The five dimensions covered in this research are green purchasing, green manufacturing and remanufacturing, environmental education, internal environmental management, and investment recovery. A survey questionnaire was prepared that consists of green practices as well as a performance indicator. Factor analysis maximum likelihood method was used to examine the survey data of Pakistani organizations. The results of this study indicate that GSCM practices have a positive impact on environmental, economic, and social performance. This research shows organizations are aware of improving their performance while adopting green supply chain practices.