This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.

The Indian cement industry has adopted various environmental protection technologies, but adoption of these new environmental technologies and development of working model could not resolve many issues related to environmental concern among Stakeholders. This paper examined the current technologies used by the cement companies and the challenges they are facing in adoption of these technologies. This research describes the effects of cement manufacturing on global warming, water, coal and other pollution emissions during cement production process and involves environmental manufacturing technologies. The study measures the challenges of introducing environmental technologies by creating a model of challenges. including challenges in perceived usability of technology, challenges in perceived utility, challenges in user engagement, and challenges in intent to use behaviour. The study examines the challenges of introducing environmental technologies into the Indian cement industry to mitigate air, water, and energy pollution and to highlight the new environmental technologies and development of the model. The data from 1540 professionals responsible for using the environmental technology were gathered and analysed with t test and regression analysis. The final outcome of the research is the model expressing the challenges in adoption of environmental technologies in India.

This paper describes a comparison of surface roughness between ceramics and cubic boron nitride (CBN7020) cutting tools when machining of AISI H11 hot work steels treated at 50 HRC. Plan is designed according to Taguchi’s L18 (21×32) orthogonal array. The response surface methodology (RSM) and analysis of variance (ANOVA) were used to check the validity of multiple linear regression models and to determine the effects, contribution, significance and optimal machine settings of process parameters, namely, cutting speed, feed rate and depth of cut on machining parameters on the Ra and Rt. The results of this research work showed that, the feed rate was found to be a dominant factor on the surface roughness, followed by the cutting speed, lastly the depth of cut. The CBN7020 cutting tool showed the better performance than that of ceramic based cutting tool. In addition, the combination of low feed rate and high cutting speed is necessary for minimizing the surface roughness.

The primary objective of the present paper is to explore the link between supply logistic integration, competitive performance, lean process and supply performance. To achieve our research objectives, we develop a unique model, which conceptualizes the said relationship. Porter’s value chain and the resource based views are used as theatrical lenses of the current study using Amos software package based on a data set of 220 Iraqi manufacturing firms. Structural equation modeling (SEM) is employed to analyze the dataset. The findings of the study show that the there was a positive relationship between supply logistics and competitive performance (operational) and supply performance and lean processes were partially mediating this relationship. The study also shows the importance of managing both internal (production processes) and external processes (logistics and supply chain) of firms’ operations in an integrated manner in which supply chain management acts through key internal processes to impact competitive performance. This is the first study, which uncovers what happens “in between” the incoming materials and the end outputs delivered by firms into the market. This “in between black box” is important in improving our understanding of how inbound supply activities are translated into outbound competitive performance outcomes.

Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

In this paper, a stochastic model of a closed-loop supply chain (CLSC) with one risk-averse manufacturer, one risk-averse retailer and one risk-averse third party is developed. To analyze how the members make decisions about wholesale price, collection rate, retail price and sales effort under different decision-making structures, the optimal decision problem under uncertain price and sales effort-dependent demand is studied through development of four game theoretical models. The equilibrium results between various models are compared and the optimal decisions from each member’s perspective are investigated. According to the results, the third party-led model has better performance than manufacturer-led model. The cooperation mode of manufacturer and retailer is beneficial for the whole chain and customers and the cooperation mode of manufacturer and third party is the most effective model to collect the used-product. Finally, to increase the performance of decentralized CLSC compared with the centralized CLSC, a coordination contract is developed. The results indicate that this contract is advantageous for the members of CLSC, the customers, and the environmental issues.

Permutation flow shop scheduling problems have been an interesting area of research for over six decades. Out of the several parameters, minimization of makespan has been studied much over the years. The problems are widely regarded as NP-Complete if the number of machines is more than three. As the computation time grows exponentially with respect to the problem size, heuristics and meta-heuristics have been proposed by many authors that give reasonably accurate and acceptable results. The NEH algorithm proposed in 1983 is still considered as one of the best simple, constructive heuristics for the minimization of makespan. This paper analyses the powerful job insertion technique used by NEH algorithm and proposes seven new variants, the complexity level remains same. 120 numbers of problem instances proposed by Taillard have been used for the purpose of validating the algorithms. Out of the seven, three produce better results than the original NEH algorithm.

The article analyzes factors affecting job satisfaction of accountant and auditors at Hanoi auditing firms. For quantitative research methods, it is conducted through the collection of questionnaire survey data and processed by SPSS software to analyze data using the following techniques: Descriptive analysis, Cronbach's Alpha test, EFA exploratory analysis, multiple regression analysis. The research results show that the nature of work, relationships with leaders in the working process are the most influencing factors on the satisfaction of accountants and auditors in Auditing firms in Hanoi. From the research results of factors affecting the job satisfaction of accountants and auditors at auditing firms in Ha Noi, the author gives some recommendations to improve the level of job satisfaction, thereby improving the work quality of the accountants and auditors at the Hanoi auditing firms.

This study aimed at testing the potential impact of the disclosure of the main variables of sustainable development on the quality of financial reports, in a developing country, Iraq, where there is a lack of research in this area. To achieve its goal this study relied on an analysis of a sample from 91 financial reports of the Iraqi commercial banks listed on the Iraq Stock Exchange during the period 2012-2018. Our results prove that disclosure of the dimensions of sustainable development as a whole has a positive impact on the quality of financial reports in commercial banks in Iraq. The paper recommends conducting more research and studies on the dimensions of sustainable development in the future for other sectors such as industrial and service sectors linking it with other variables such as the cost of capital, or inconsistency of information.

E-commerce market of Pakistan is instable which causes low performance of e-logistic industry. Thus, logistic industry of Pakistan is lacking as compared to other developing countries such as China, India, and Malaysia. Low performance is majorly based on low staff service quality, inappropriate website design and goods traceability system. As remedies of these issues, the current study introduced firm’s IT capability and information communication technology (ICT). The primary objective of this study is to investigate the determinants of e-logistic firm’s performance in Pakistan. To achieve this objective, quantitative research approach along with cross-sectional research design was used. By using the survey method, 300 questionnaires were distributed among the managerial staff of e-logistic companies. Smart PLS 3 was used as a statistical tool. It is found that staff service quality, website design and e-traceability had significant and positive relationships with firm’s e-logistic performance. Moreover, firm’s IT capability as a moderator enhanced the positive effect of staff service quality, website design and e-traceability. Nevertheless, information communication technology (ICT) positively mediated the relationship between e-traceability and firm’s e-logistic performance. Hence, firm’s IT capability and information communication technology (ICT) are the key elements to decrease various issues of staff service quality, website design and e-traceability. The study is much significant for practitioners and e-logistic companies to enhance performance by focusing on firm’s IT capability and information communication technology (ICT).