Search Results (16)

Household food waste is a complex issue shaped by socioeconomic conditions, household size, time and resource constraints, and routine food management behaviors. Understanding the practices, attitudes, barriers, and motivators that influence food waste is crucial for designing effective and sustainable interventions for low-income households experiencing high rates of food insecurity. Guided by community input, a food waste reduction education program was developed and piloted in seven California counties. In total, 50 adults were enrolled; 40 completed pre/post surveys, 17 completed food waste audits, and 14 responded to a four-month follow-up survey. Survey results showed significant increases in key food management behaviors: making and using a shopping list, freezing food, and using leftovers in future meals. The percentage of participants discarding food because of package dates declined from 53% to 30%. All measures of barriers and self-efficacy improved. Food audit results indicated the volume and weight of solid and liquid food waste decreased, although the changes were not statistically significant. At follow-up, all respondents reported checking their refrigerator and cupboards before shopping, making a shopping list, and storing and reheating food safely all or most of the time. Overall, the findings demonstrate that practical, skills-based education can help low-income households reduce food waste. Full article

This study proposed a methodology for obtaining a valid database of food retail establishments and characterized the community food environment, understood as the distribution and type of food outlets, in a Brazilian medium-sized municipality after the collapse of a mining tailings dam. An ecological study was conducted with establishments selling food for home consumption (butcher shops, fish markets; fruit and vegetable specialty markets; large- and small-chain supermarkets; bakeries and local markets) and immediate consumption (bars, snack bars, and restaurants). For home-consumption establishments, data were requested from governments and completed with website/app searches, virtual audits (Google Street View), and on-site audits. For immediate-consumption establishments, only on-site audit was used due to the low quality of the secondary databases. Agreement between databases was assessed with the Kappa statistic. Density (d) was calculated by the area (in km²) of the sampling stratum. Public databases presented low validity (23.0%; Kappa −0.388; p = 1.000), even after virtual auditing (31.4%; Kappa 0.37; p < 0.001). 96 establishments for home consumption and 261 for immediate consumption were identified, with predominance of local markets (35.4%), bars (35.2%), and snack bars (29.1%). The region with the highest density of establishments was the “Other Areas” stratum (d = 4.7 for home-consumption establishments and d = 13.2 for immediate-consumption establishments). Audit proved most effective, especially for small establishments. The lack of governmental databases and the identified food environment should inform municipal policies to promote food and nutrition security and reduce inequalities after the disaster. Full article

South African small, medium and micro enterprises, particularly township-based spaza shops, face barriers to adopting solar photovoltaic systems due to upfront costs, regulatory uncertainty, and limited technical capacity. This article presents a reproducible methodology for evaluating and selecting solar photovoltaic systems that jointly considers economic, technological, and legal/policy criteria for such enterprises. We apply multi-criteria decision making using the Multi-Objective Optimization by the Ratio Analysis method, integrating simulation-derived techno-economic metrics with a formal policy-alignment score that reflects registration requirements, tax incentives, and access to green finance. Ten representative system configurations are assessed across cost and benefit criteria using vector normalization and weighted aggregation to enable transparent, like-for-like comparison. The analysis indicates that configurations aligned with interconnection and incentive frameworks are preferred over non-compliant options, reflecting the practical influence of policy eligibility on investability and risk. The framework is lightweight and auditable, designed so that institutional actors can prepare shared inputs while installers, lenders, and shop owners apply the ranking to guide decisions. Although demonstrated in a South African context, the procedure generalizes by substituting local tariffs, irradiance, load profiles, and jurisdiction-specific rules, providing a portable decision aid for small enterprise energy transitions. Full article

For the first time, this study presents a cyber–physical framework that reconciles the long-standing conflict between transparent queue analytics and adaptive machine learning in flexible manufacturing systems. Deterministic indicators, utilization, expected queue length, waiting time, and idle probability, are fused with topological embeddings of the routing graph and ingested by a graph convolutional network that predicts station congestion with calibrated confidence intervals. Shapley additive explanations decompose every forecast into causal contributions, and these vectors, together with a percentile-based risk metric, steer a mixed-integer genetic optimizer toward schedules that lift throughput without breaching statistical congestion limits. A cloud dashboard streams forecasts, risk bands, and color-coded explanations, allowing supervisors to accept or modify suggestions; each manual correction is logged and injected into nightly retraining, closing a socio-technical feedback loop. Experiments on an 8704-cycle production census demonstrate a 38 percent reduction in average queue length and a 12 percent rise in throughput while preserving full audit traceability, enabling one-minute rescheduling on volatile shop floors. The results confirm that transparency and adaptivity can coexist when analytical priors, explainable learning, and risk-aware search are unified in a single containerized control stack. Full article

This study investigates whether audit tenure mandates—designed to curb managerial discretion—may unintentionally enable disguised opinion shopping. Specifically, it examines whether firms benefit from observed mandates that align with their unobservable preferences, despite appearing to comply with mandatory audit firm rotation or retention rules. A counterfactual framework is developed to estimate firms’ preference for switching or retention in the absence of regulation, allowing identification of strategic alignment under constraint. Empirical analysis using Korean data from 2000 to 2009 reveals that firms classified as disguised opinion shoppers are more likely to receive unmodified audit opinions and exhibit lower audit quality, as indicated by higher discretionary accruals and more frequent reporting irregularities. These effects are concentrated under mandatory retention and not observed under rotation, suggesting that forced auditor turnover weakens firms’ ability to secure favorable outcomes. Additional evidence shows that these firms are more likely to retain the same auditor after mandates expire, consistent with a reward-for-accommodation mechanism. Thus, this study not only provides empirical evidence that opinion shopping can persist under auditor tenure mandates, but also introduces a novel method for identifying such behavior when traditional signals—such as voluntary dismissals—are unavailable. These findings inform ongoing regulatory debates on the effectiveness of tenure-based reforms. Full article

As an emerging e-commerce model, live streaming e-commerce integrates instant interaction, content marketing, and online sales to bring consumers a new shopping experience. However, there are many risks in the process of live e-commerce transactions. Identifying key risk factors and implementing targeted control measures are crucial for promoting the sustainable and healthy development of live streaming e-commerce. This paper firstly constructs a business model of live streaming e-commerce transactions according to the transaction scenario and summarizes 24 risk factors from the three dimensions of live streaming e-commerce platforms, merchants, and anchors based on relevant national standards and other relevant literature. Secondly, the Delphi method is employed to modify and optimize the initial risk factors. On this basis, the social network model of risk factors is constructed to determine the influence relationship among risk factors. By calculating the degree centrality, factor types are segmented, and key risk factors as well as influence paths are identified. Finally, corresponding countermeasures and suggestions are proposed. The results indicate that Credit Evaluation System Perfection, Service Evaluation System Perfection, Qualification Audit Mechanism Perfection, Dispute Complaint Handling Channels Perfection, Risk Identification Mechanism Perfection, Platform Qualification, Merchant Qualification, and Merchant Credit are the critical risk factors affecting live streaming e-commerce transactions. Full article

We examine the impact of regulated auditor tenure on the shopping for favorable audit reports. We predict that these regulations may affect auditors’ willingness to acquiesce and clients’ incentives to engage in opinion shopping. We draw from the unique Korean setting where both mandatory audit firm retention and mandatory rotation were implemented for all public firms in a staggered manner. Based on hand-collected audit reports, we identify harmful language in explanatory paragraphs. We define favorable audit reports as those with unqualified opinions and without any harmful explanatory language. We find that opinion shopping for favorable audit reports appears to subside after mandatory retention but increases after mandatory rotation, with the positive impact of mandatory retention offset by the negative impact of mandatory rotation. We add to the literature by examining the impact of regulated auditor tenure on opinion shopping and highlighting the potential unintended consequences of these regulatory attempts. Full article

The mode is a fundamental descriptive statistic in data analysis, signifying the most frequent element within a dataset. The range mode query (RMQ) problem expands upon this concept by preprocessing an array A containing n natural numbers. This allows for the swift determination of the mode within any subarray A[a..b], thus optimizing the computation of the mode for a multitude of range queries. The efficacy of this process bears considerable importance in data analytics and retrieval across diverse platforms, including but not limited to online shopping experiences and financial auditing systems. This study is dedicated to exploring and benchmarking different algorithms and data structures designed to tackle the RMQ problem. The goal is to not only address the theoretical aspects of RMQ but also to provide practical solutions that can be applied in real-world scenarios, such as the optimization of an online shopping platform’s understanding of customer preferences, enhancing the efficiency and effectiveness of data retrieval in large datasets. Full article

United Nations Sustainable Development Goal 11 indicates the need for and importance of inclusive public spaces as a prerequisite towards sustainable cities. Shopping malls in urban India attract a significantly large population daily, making them an important typology of urban structures which deserve universal design. Thus, in this paper, universal design features of shopping malls in Kolkata have been considered. Despite a significant increase in the number of elderly and specially-abled people, civic administration in Kolkata has not been able to successfully implement the national guidelines on inclusiveness in its shopping malls. Five shopping malls from the Kolkata Municipal Corporation were considered case areas for the fieldwork. The accessibility audit checklist included in the ‘Harmonized Guidelines and Standards for Universal Accessibility in India 2021’ published by the Ministry of Housing and Urban Affairs, Government of India, has been used in this paper. It was found that the accessibility percentage of shopping malls ranges between 14.4% and 44.8%, indicating the lack of universal design considerations. Pearson’s correlation between the year of establishment and the accessibility percentage of each case area was found to be −0.66, indicating an alarming deterioration in universal design considerations over the years. On comparing the accessibility performance with the diverse user groups, it was found that individual wheelchair users are likely to face the most difficulty in the case areas with a median accessibility value of 41.46%. This research indicated that accessible continuity in shopping malls in Kolkata can be imparted only by implementing case-specific universal design assessment through a primary survey. Full article

Good manufacturing practices play an important role in obtaining safe food and preventing foodborne diseases. To achieve this goal, food handlers must receive appropriate training to be aware of their responsibilities. In this work, compliance with specific personal hygiene requirements by food handlers was assessed in a cross-sectional study of traditional small retail establishments, namely butcher (n = 56) and fishmonger (n = 17) shops in Almada, Portugal. Food handlers (n = 140, of which 113 worked in butcher shops, and 27 worked in fishmonger shops) were interviewed for data collection, and retail establishments were audited considering specific hygiene requisites. In fishmonger shops, most food handlers are women (89%), aged 18 to 45 years (70%), with a high school degree, having worked for less than 5 years in this activity, while in butcher shops most food handlers are men (90%) over 45 years old (58%), with a basic education level, and more than 26 years of experience. Most food handlers (>95%) attended recent food safety and hygiene training courses and were able to recognize that hand sanitizers cannot replace a proper hand wash, and to identify Staphylococcus aureus transmission routes to food. However, approximately 23% of retail establishments failed to provide hot water in the handwashing basin and exhibited improper placement of handwashing instructions. Furthermore, these establishments did not implement corrective actions following non-conforming microbiological results of hand hygiene monitoring. These findings reinforce the need for consistent management commitment, and for providing food handlers with regular training, which is crucial for maintaining a strong food safety and hygiene culture in these traditional small retail establishments. Full article

This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables was explained using regression models based on the panel data. The results illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore, society’s influential assets, social capital, and audit report quality strongly influence the auditor’s performance. The auditor’s performance affects the probability of discovery and reporting material errors and misstatements. Therefore, recognizing influential factors on auditors’ performance can improve the quality of audit reports. Full article

Food insecurity and limited healthy food access are complex public health issues and warrant multi-level evaluations. The purpose of this paper was to present the overall study design and baseline results of the multi-pronged evaluation of a healthy food access (i.e., Fresh for Less (FFL)) initiative in Central Texas. The 2018–2021 FRESH-Austin study was a natural experiment that utilized a cluster random sampling strategy to recruit three groups of participants (total n = 400): (1) customers at FFL assets, (2) residents that lived within 1.5 miles of an FFL asset, and (3) residents from a comparison community. Evaluation measures included annual cohort surveys, accelerometers and GPS devices, store-level audits, and built environment assessments. Data are being used to inform and validate an agent-based model (ABM) to predict food shopping and consumption behaviors. Sociodemographic factors and food shopping and consumption behaviors were similar across the three groups; however, customers recruited at FFL assets were lower income and had a higher prevalence of food insecurity. The baseline findings demonstrate the need for multi-level food access interventions, such as FFL, in low-income communities. In the future, ABM can be used as a cost-effective way to determine potential impacts of future large-scale food environment programs and policies. Full article

The purpose of this study is to identify, in an era of extensive digitalization, the major opportunities and threats that influence the experiences of digital premium banking customers at key stages of their banking interactions. This study’s conceptual research model combines the content of online questionnaires, completed by a representative sample of 3629 customers, in-depth interviews with heads of premium banking departments, and an audit of customer experiences conducted via Mystery Shopping in 13 Russian banks. The authors formulate four research hypotheses, substantiated by the empirical data and highlight key barriers preventing premium banks from effective digital interactions with their customers. Key opportunities for improving customer experiences are also identified. The theoretical contribution of the research includes the adaptation of an axiological approach to studying digital customers in premium banking. Practical contributions include the Premium Digital Customer Experience Map, designed by the authors as a ready-made tool for planning and improving premium banking services and a tool for performance comparison between competing banks. This study also discusses the authors’ definition of a “digital customer”. It presents a new approach to the Mystery Shopping methodology, including the recruitment of Mystery Shoppers following the three premium banking customer portraits: “saver”, “spender”, and “saver–spender”. Full article

The issue of sustainability has long been the subject of interest in architecture engineering and the construction sector. All three aspects of sustainability—economic, environmental, and social—can be affected through appropriate construction waste management. Construction and demolition waste (CDW) is one of the largest worldwide waste streams, therefore, it is given great attention by all stakeholders (investors, contractors, authorities, etc.). Research studies show that one of the main barriers to insufficient CDW recovery is inadequate policies and legal frameworks to manage CDW. It is also one of European Union’s (EU) environmental priorities. The aim of the article was to confirm the economic potential of construction and demolition waste audit processing through a case study. A pre-demolition waste audit was processed for an unused shopping center building in the town Snina in Slovakia. Subsequently, a comparison of economic parameters (waste disposal costs and transport costs) of the recommended CDW management was performed. This comparison confirmed the economic benefits of environmentally friendly construction waste management methods according to the waste audit results, which would also increase the sustainability of construction projects. Additionally, the cost parameters of selected waste disposal methods could be another dimension of building information modeling. Full article

This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to determine whether differences are present. After this, we carried out a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings revealed an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees were explained by the presence of foreign investors if the audit firm was one of the Big 4 and if the auditor was a woman. The regulation change has had an impact on the audit fees charged by auditors for their services. However, this increase may be compensated over future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions. Full article