Annals of Operations Research最新文献_第9页

The role of energy performance contracting in green financial incentives and achieving SDGs: environmental benefit or economic benefit 能源绩效合同在绿色金融激励和实现可持续发展目标中的作用：环境效益还是经济效益

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-03-03 DOI: 10.1007/s10479-025-06517-8

Ruxia Lyu, Zhitang Li, Cuihua Zhang

{"title":"The role of energy performance contracting in green financial incentives and achieving SDGs: environmental benefit or economic benefit","authors":"Ruxia Lyu, Zhitang Li, Cuihua Zhang","doi":"10.1007/s10479-025-06517-8","DOIUrl":"10.1007/s10479-025-06517-8","url":null,"abstract":"<div><p>In the pursuit of low-carbon sustainable development, many nations have implemented stringent carbon taxes to reduce greenhouse gas emissions. These rigorous carbon tax regulations compel manufacturers to invest in green technologies, which can place a significant financial burden on them. To mitigate this strain, manufacturers may turn to bank loans or supplier-based financial incentives, such as supplier financing and energy performance contracting, to fund their green investments. Therefore, this paper examines the interplay between suppliers’ green financial incentives and manufacturers’ green finance options under carbon tax policies, aiming to identify Pareto optimal outcomes. Through game theory, some conclusions are obtained. First, manufacturers generally prefer supplier-based financial incentives over bank loans, with energy performance contracting favored at low tax rates and supplier financing at high tax rates. Second, from an economic standpoint, Pareto optimality between suppliers and manufacturers is achieved only through supplier financing under high carbon tax rates and low supplier financing interest rates. Third, energy performance contracting emerges as the optimal green financial incentive for promoting low-carbon sustainable development, thereby contributing to the achievement of sustainable development goals.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"347 3","pages":"1607 - 1641"},"PeriodicalIF":4.4,"publicationDate":"2025-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143925539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Data envelopment analysis and accounting measures 数据包络分析与核算措施

IF 4.5 3区管理学

Annals of Operations Research Pub Date : 2025-03-01 DOI: 10.1007/s10479-025-06533-8

Claire Cui, Julie Harrison, Frederick Ng, Paul Rouse

{"title":"Data envelopment analysis and accounting measures","authors":"Claire Cui, Julie Harrison, Frederick Ng, Paul Rouse","doi":"10.1007/s10479-025-06533-8","DOIUrl":"10.1007/s10479-025-06533-8","url":null,"abstract":"<div><p>This paper surveys the growing stream of DEA research that uses only accounting measures, which we term “FinDEA”. Our analysis of 280 FinDEA studies from 1990 to 2023, identified 322 models using a diversity of firm performance constructs and accounting measures. The breadth of firm performance, nature and variety of accounting measures, and approaches used in this research stream introduce new challenges beyond those faced in conventional DEA research. We develop a hierarchical framework of FinDEA illustrating how various models focus on a range of hierarchical organisational aspects, leading to diverse interpretations of performance and differing selections of accounting measures. This diversity, however, is often unacknowledged by accounting researchers, where reliance on prior literature or direct adoption of FinDEA models is common. The hierarchical framework provides a continuum of firm performance constructs used in FinDEA research and highlights considerations and suggestions for future researchers and readers around model design and evaluation.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"351 2","pages":"1353 - 1376"},"PeriodicalIF":4.5,"publicationDate":"2025-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://link.springer.com/content/pdf/10.1007/s10479-025-06533-8.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145160735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A fully parallel multi-objective genetic algorithm for optimization of flexible shop floor production performance and schedule stability under dynamic environments 动态环境下柔性车间生产性能与调度稳定性优化的全并行多目标遗传算法

IF 4.5 3区管理学

Annals of Operations Research Pub Date : 2025-02-26 DOI: 10.1007/s10479-025-06482-2

Jia Luo, Didier El Baz, Rui Xue, Jinglu Hu, Lei Shi

{"title":"A fully parallel multi-objective genetic algorithm for optimization of flexible shop floor production performance and schedule stability under dynamic environments","authors":"Jia Luo, Didier El Baz, Rui Xue, Jinglu Hu, Lei Shi","doi":"10.1007/s10479-025-06482-2","DOIUrl":"10.1007/s10479-025-06482-2","url":null,"abstract":"<div><p>As the work environment changes dynamically in real-world manufacturing systems, the dynamic flexible job shop scheduling is an essential problem in operations research. Some works have taken rescheduling approaches to solve it as the multi-objective optimization problem. However, previous studies focus more on solution quality improvements while ignoring computation time. To get a quick response in the dynamic scenario, this paper develops a fully parallel Non-dominated Sorting Genetic Algorithm-II (NSGA-II) on GPUs and uses it to solve the multi-objective dynamic flexible job shop scheduling problem. The mathematical model is NP-hard which considers new arrival jobs and seeks a trade-off between shop efficiency and schedule stability. The proposed algorithm can be executed entirely on GPUs with minimal data exchange while parallel strategies are used to accelerate ranking and crowding mechanisms. Finally, numerical experiments are conducted. As our approach keeps the original structure of the conventional NSGA-II without sacrificing the solutions’ quality, it gains better performance than other GPU-based parallel methods from four metrics. Moreover, a case study of a large-size instance is simulated at the end and displays the conflicting relationship between the two objectives.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"351 1","pages":"489 - 524"},"PeriodicalIF":4.5,"publicationDate":"2025-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145169744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Rajiv Banker’s lasting impact on data envelopment analysis Rajiv Banker对数据包络分析的持久影响

IF 4.5 3区管理学

Annals of Operations Research Pub Date : 2025-02-24 DOI: 10.1007/s10479-025-06473-3

Ali Emrouznejad, Victor Podinovski, Vincent Charles, Chixiao Lu, Amir Moradi-Motlagh

{"title":"Rajiv Banker’s lasting impact on data envelopment analysis","authors":"Ali Emrouznejad, Victor Podinovski, Vincent Charles, Chixiao Lu, Amir Moradi-Motlagh","doi":"10.1007/s10479-025-06473-3","DOIUrl":"10.1007/s10479-025-06473-3","url":null,"abstract":"<div><p>This paper provides a comprehensive analysis of Professor Rajiv Banker’s significant impact on the field of Data Envelopment Analysis (DEA). Through an extensive review of his scholarly contributions, we explore three major clusters within DEA research: (1) Returns-to-Scale (RTS) and Most Productive Scale Size (MPSS), (2) Statistical Inference in DEA, and (3) Contextual Analysis. Banker’s pioneering research has significantly advanced DEA methodologies, addressing fundamental challenges related to scale efficiency, statistical robustness, and the influence of contextual variables on performance. His work has bridged theoretical developments and practical applications, influencing diverse fields such as economics, finance, and management science. By examining citation trends and bibliometric data, we trace the evolution and enduring relevance of his contributions, highlighting key papers that have shaped the trajectory of DEA research. This paper also discusses the evolution of DEA models and approaches, including the integration of stochastic elements and second-stage analyses. In recognising Banker’s lifetime dedication to DEA, we celebrate his lasting legacy and his transformative influence on both the academic community and practical implementations of DEA worldwide.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"351 2","pages":"1225 - 1264"},"PeriodicalIF":4.5,"publicationDate":"2025-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://link.springer.com/content/pdf/10.1007/s10479-025-06473-3.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145169318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Earnings forecasting and mean–variance efficient portfolios in the United States 美国的收益预测和均值方差有效投资组合

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-20 DOI: 10.1007/s10479-024-06432-4

John B. Guerard Jr., Dimitrios Thomakos, Foteini Kyriazi, Ganlin Xu, Bijan Beheshti

{"title":"Earnings forecasting and mean–variance efficient portfolios in the United States","authors":"John B. Guerard Jr., Dimitrios Thomakos, Foteini Kyriazi, Ganlin Xu, Bijan Beheshti","doi":"10.1007/s10479-024-06432-4","DOIUrl":"10.1007/s10479-024-06432-4","url":null,"abstract":"<div><p>Guerard and Takano (J Investing 1, 48–54, 1992), Guerard et al. (Ann Oper Res 45, 91–108, 1993) and Bloch et al. (Jpn World Econ 5: 3–26, 1993) reported mean–variance efficient portfolios for the Japanese and U.S. equity markets that were composed of a regression-weighted composite model of earnings, book value, cash flow, sales, and their relative variables outperformed their respective equity benchmarks by approximately 400 basis points annually. The optimized portfolios produced higher Sharpe Ratios than the benchmarks in Japan and the United States; the U.S. survivor-biased-free Sharpe Ratio was 1.20 whereas the benchmark was 0.96. Markowitz and Xu (J Portfolio Manag 21, 60–69. 1994) tested the composite model strategy and found that its excess returns were statistically significant from a variety of models tested, and the composite model strategy was not the result of data mining. We report updated US portfolio results for the 1995–2022 period that verifies the Guerard et al. (Ann Oper Res 45, 91–108, 1993) research and demonstrates that the Guerard and Markowitz post-publication, out-of-sample.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"346 1","pages":"393 - 414"},"PeriodicalIF":4.4,"publicationDate":"2025-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143638558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Disrupting disruptions: enhancing supply chain resilience—lessons from the US Air Force 破坏性破坏：增强供应链弹性——来自美国空军的经验教训

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-19 DOI: 10.1007/s10479-025-06527-6

Ron Berger, Ralf Wagner, Paul M. Dion, Olga Matthias

引用次数: 0

Ensemble learning algorithms based on easyensemble sampling for financial distress prediction 基于易相似抽样的集合学习算法用于金融困境预测

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-18 DOI: 10.1007/s10479-025-06494-y

Wei Liu, Yoshihisa Suzuki, Shuyi Du

引用次数: 0

A non-parametric analysis of world productivity growth, 1990–2019 1990-2019年世界生产率增长的非参数分析

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-15 DOI: 10.1007/s10479-025-06520-z

Paul W. Wilson, Shirong Zhao

引用次数: 0

Achieving win–win situation: strategy decisions on hotel CO2 emission reduction with customer involvement 实现双赢：在客户参与的情况下制定酒店二氧化碳减排战略决策

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-15 DOI: 10.1007/s10479-025-06493-z

Yaqin Lin, Chun-Hung Chiu, Xingcheng Guo

{"title":"Achieving win–win situation: strategy decisions on hotel CO2 emission reduction with customer involvement","authors":"Yaqin Lin, Chun-Hung Chiu, Xingcheng Guo","doi":"10.1007/s10479-025-06493-z","DOIUrl":"10.1007/s10479-025-06493-z","url":null,"abstract":"<div><p>As a service industry, hotel carbon dioxide (CO<sub>2</sub>) reduction requires customers’ participation. However, participation in carbon reduction usually involves several specific sacrifices (e.g., inconvenience, lesser quality, or less luxury). Customers may have negative experiences when hotels adopt green practices. Some hotels give up these practices to avoid profit loss risk owing to lower customer satisfaction, which diminishes the effectiveness of CO<sub>2</sub> reduction in the hospitality industry. This paper analytically investigates how to realize a win–win situation that simultaneously reduces CO<sub>2</sub> emissions and increases hotel profit with customer involvement in CO<sub>2</sub> reduction. It is found that seasonal demand, emission costs, CO<sub>2</sub> emission reduction quantity, tourist willingness to involvement, and savings of room operations cost, affect win–win situation realization. This paper also examines the effectiveness of carbon trading, subsidy to low-carbon rooms, increasing public CO<sub>2</sub> reduction awareness, and different hotel low-carbon measure combinations for a win–win situation. Further, insights obtained in this study provide references for hotels on strategy decisions on carbon reduction and for policymakers guiding hotels to achieve low-carbon transformation.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"346 3","pages":"2093 - 2139"},"PeriodicalIF":4.4,"publicationDate":"2025-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143698436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Supply chain channel selection and discount strategy under influencer marketing 网红营销下的供应链渠道选择与折扣策略

IF 4.4 3区管理学

Annals of Operations Research Pub Date : 2025-02-14 DOI: 10.1007/s10479-025-06523-w

Yu Xia, Jiaping Xie, Tingting Zhang

{"title":"Supply chain channel selection and discount strategy under influencer marketing","authors":"Yu Xia, Jiaping Xie, Tingting Zhang","doi":"10.1007/s10479-025-06523-w","DOIUrl":"10.1007/s10479-025-06523-w","url":null,"abstract":"<div><p>Influencer marketing is driving economic growth. Although influencer channels can expand product demand, they may also cause conflicts with the original direct sales channels. A price war under influencer marketing intensifies the contradiction between brand owners and influencers. Considering the entertainment and customer base effects of the influencer channel, this study develops a game-theoretical model between a brand owner and an influencer to discuss the brand owner's channel selection decision and the long-term impact of the discount in the influencer channel on the brand owner and influencer. Our results show that the streaming costs and product value determine the brand owner's optimal channel strategy. Brand owners should switch to influencer marketing when the streaming costs are low. Although a discount on the influencer channel can improve the influencer’s profit in the short term, the brand owner expects a discount on the influencer channel and adjusts the price of the product in the long run. Discounting the influencer channel may become a strategic tool for brand owners to handle conflicts of interest and reduce the influencer’s profit.</p></div>","PeriodicalId":8215,"journal":{"name":"Annals of Operations Research","volume":"347 3","pages":"1567 - 1593"},"PeriodicalIF":4.4,"publicationDate":"2025-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143925558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0