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Studies show that the twenty-first-century construction industry needs reskilling and upskilling tools to train large numbers of the workforce for better-integrated project delivery. Evidence shows that digitisation via the fourth industrial revolution (4IR) technology can play a critical role in reskilling and competency demand. Attempting to use digital technology may have had some challenges. Studies about the perceived hindrances facing Nigeria's built environment professionals (BEP) reskilling and upskilling needs in the workplace via 4IR technologies are scarce. Thus, the study investigated the perceived encumbrances facing Nigeria's BEP training needs and proffered measures to improve their performance in the workplace via 4IR technologies.

The researchers engaged BEP in Lagos and Abuja, Nigeria. Regarding the data collection, a qualitative research design was adopted. The study achieved saturation after 32 virtual interviews. A thematic analysis was adopted for the collected data.

The study shows that using 4IR for reskilling and upskilling will enhance integrated project delivery. But the level of usage in training needs is low. Findings identified the various ways reskilling and upskilling could be achieved. Also identified are the major built environment areas that require 4IR training. Findings highlighted possible encumbrances facing the use of 4IR technologies by Nigerian BEP for reskilling and upskilling needs in the workplace and proffered feasible measures to improve 4IR usage for training needs.

The study is restricted to the perceived encumbrances and proffers measures to improve BEP reskilling and upskilling needs via 4IR technologies via a qualitative method. Future research is required to validate the findings and test the proposed framework that emerged from the study.

The study confirms that reskilling and upskilling measures are required at all skill levels and may lead to economic growth. The paper would advance Nigerian higher educational accreditation agencies and various BEP regulatory bodies to review the curriculum and incorporate 4IR as a component or module.

The thematic network analysis and proposed framework could be utilised to stimulate Nigeria's BEP reskilling and upskilling needs in the workplace via 4IR technologies. It would stir main stakeholders, especially government policymakers, to facilitate programmes to improve 4IR technologies usage.

Research shows that employers are demanding generic skills from employees to complement disciplinary expertise. Evidence shows that majority of the higher institutions are struggling to meet this demand, especially in developing nations. Hence, these skills may be acquired while in the workplace through training and retraining. Studies concerning the Nigerian built environment professionals (BEP) generic skills in the workplace are scarce. Therefore, the purpose of this paper is to investigate Nigeria’s BEP generic skills in the workplace via an unexplored mechanism and proffer feasible policy solutions that can improve BEP generic skills development.

The views of BEP were collated via a phenomenology type of qualitative research design across two major Nigerian cities where construction activities are soaring. Virtual interviews were conducted for 20 selected BEP. Data saturation was accomplished and the emerged three themes were analysed through a thematic analysis.

Findings show that generic skills enhance value for money in construction project delivery. But many of these professionals do not possess these skills in their daily operations. This has raised concerns about the present curriculum for preparing the built environment graduates in today’s profession. Findings categorised the hindrances into employers related-hindrances and employees related-hindrances in Nigeria’s BEP context.

This study is confined to the relevance and hindrances of the generic skills for Nigerian BEP, and proffer feasible policies to promote generic skills in the workplace via a qualitative approach. Future study is needed to investigate the role of the various professional Institutes within Nigeria’s built environment in promoting generic skills.

The paper advanced key stakeholders including BEP Institutes and regulatory bodies to redirect their continuing professional development towards developing professional values and identities as a trajectory to promote the growth of BEP generic skills in the workplace.

The proposed framework can be used to promote the implementation of generic skills for BEP across all levels. This would assist and stir up policymakers and other stakeholders in connection with the implementation of generic skills within the BEP.

The purpose of this paper is to unveil the true background of the Base Erosion and Profit Shifting (BEPS) Project and to suggest crucial indexes for bringing a movement into a future ceiling causing a struggle of the international tax system.

This paper looks into the historical context of this project before and after Starbucks’ scandal, comparing to other contexts of the international tax system. Also, this paper partially reviews BEPS from a legal perspective.

The key factors for building momentum of reform of international taxation are a country having a government willing to embrace the cause of reform, unfairness felt toward entities using tax avoidance schemes which other comparable entities could not be use, grass-roots pressure for the reform, effective places to negotiate cooperation among major countries for the reform, solid cooperation among many countries in the world to implement standards and rhetoric of slogan with less opposition.

The momentum of the reform of international taxation was analyzed before. But the BEPS Project has involved some unique events as compared with the Organization for Economic Cooperation and Development’s project on harmful tax practices, such as initiation of NGOs and boycott by consumers. Additionally, this paper will discuss insights, which the former research did not do.

The purpose of this paper is to report findings from the assessment of the Police/Business Empowerment Partnership (P/BEP), a community‐oriented policing program, implemented at a retail shopping center in the city of Westminster, California.

A quasi‐experimental design of pre‐ and post‐test was employed to evaluate the effectiveness of P/BEP. Participants' perceptions regarding various safety measures were gathered before and after the implementation of the program.

Pre‐post comparison revealed significant reduction in perceptions of gang activity, auto theft activity and fear of crime at the shopping center after program implementation. Though non‐significant, changes observed in other targeted constructs were also found to be in the desired direction. Overall, analysis indicated that the program helps promote a conducive business environment for the merchants and their customers.

Findings from this evaluation provided evidence that collaborative efforts between businesses and the police do have a positive effect in fighting and preventing crime.

P/BEP is one demonstration of a community's effort in utilizing police resources to target specific problems.

This paper investigates the stalled adoption of a supplier park at Bridgend Engine Plant in the UK. It starts from the position that not all firms can or should implement the same set of practices.

Critical incident technique and semi‐structured interviews over five years were used to understand the influence of institutional and strategic choices during the implementation of a supplier park. A conceptual framework was developed to incorporate practices broadly associated with parks, i.e. improving supply stability, supply coordination, redefining the OEM/supplier boundary and enhancing interaction between co‐located firms.

The findings demonstrate a limited implementation of supply practices at Bridgend with only one component supplier brought onto the site. The original plan was to create a supplier park that would “grow” to an industrial park, creating an automotive sector in the area. However, a combination of operational, processual, and contextual factors have conspired against the plan.

The combination of a broad range of theoretical and practical elements means there are associated discussions that could be more fully explored. Condensing the interview notes has resulted in the researchers' own interpretation of events becoming a significant reality filter. Whilst single case studies raise inevitable concerns over comparability, our focus is on theoretical generalizability through richness of empirical data.

As firms continue to use best practice as a core ingredient of strategy, researchers must respond with robust theoretical concepts explaining adoption and implementation. This paper integrates disparate perspectives across multiple levels in order to build a richer and more believable picture of a stalled initiative. Three key conclusions can be drawn: the contingent nature of “bundles of practice” implications of political ambiguity over the efficiency argument and the effect of isomorphic or bandwagon responses by firms.

This paper aims to shed light on the potential implications for asset protection planning in multinational enterprises (MNEs) from the Organisation for Economic Co-Operation and Development (OECD)’s work on base erosion and profit shifting (BEPS) and the global push towards increased transparency and automatic information exchange.

An examination of the academic literature across a range of areas of the law relevant to MNEs and an analysis of the risks facing MNEs and the significance of asset protection in managing these risks. An examination of the OECD’s work on BEPS and automatic information exchange and implications for asset protection strategies utilised by MNEs with a particular focus on the critical issues of disclosure, ownership and control.

The full extent to which MNEs will be affected by the OECD’s work on BEPS remains unknown. Early signs indicate a significant shift in the focus of tax rules away from the pricing of specific transactions between related entities to the total global value chain of an MNE opening the door for more widespread adoption of enterprise liability and for states to obtain a complete view of MNE tax and asset protection planning, potentially including previously impenetrable trusts and limited liability companies.

This paper is one of the first to provide an analysis of the importance of asset protection to MNEs and the potential risks arising for asset protection planning in MNEs from the OECD’s work on BEPS and automatic information exchange.

Master information delivery plan (MIDP) is a key requirement for building information modelling (BIM) execution plan (BEP) that enlists all information deliverables in BIM-based project, containing information about what would be prepared, when, by who, as well as the procedures and protocols to be used. In a well-conceived BEP, the MIDP facilitates collaboration among stakeholders. However, current approaches to generating MIDP are manual, making it tedious, error-prone and inconsistent, thereby limiting some expected benefits of BIM implementation. The purpose of this study is to automate the MIDP and demonstrate a collaborative BIM system that overcomes the problems associated with the traditional approach.

A BIM cloud-based system (named Auto-BIMApp) involving naming that automated MIDP generation is presented. A participatory action research methodology involving academia and industry stakeholders is followed to design and validate the Auto-BIMApp.

A mixed-method experiment is conducted to compare the proposed automated generation of MIDP using Auto-BIMApp with the traditional practice of using spreadsheets. The quantitative results show over 500% increased work efficiency, with improved and error-free collaboration among team members through Auto-BIMApp. Moreover, the responses from the participants using Auto-BIMApp during the experiment shows positive feedback in term of ease of use and automated functionalities of the Auto-BIMApp.

The replacement of traditional practices to a complete automated collaborative system for the generation of MIDP, with substantial productivity improvement, brings novelty to the present research. The Auto-BIMApp involve multidimensional information, multiple platforms, multiple types and levels of users, and generates three different representations of MIDP.

The purpose of this study is to explore the broad issues related to business excellence and the application of such programs.

In brief, this study investigated the use of business excellence programs including the use of the ISO 9000:2000 series of standards, by Canadian organizations. The results of a national survey on the use of business excellence programs are reported.

The use of business excellence programs by Canadian organizations appears to be related to the size and location of the organization. Organization size and location also appear to be related to the sequence in which businesses choose to implement various components of business excellence as well as the difficulty they experience with that implementation. There may be differences in the use of business excellence programs between organizations within different industry sectors, and those with different organizational structures. Finally, the use of business excellence programs was found not to affect organizations' self‐reported level of excellence.

The results of this study have implications for government policy makers who seek to better support businesses, quality program administrators, and business practitioners.

Earnings per share (EPS) is a key ratio which must be disclosed in the financial statements of South African listed enterprises. It is used to compare the performance of an enterprise over time and to compare its performance with that of other enterprises. Financial analysts also use EPS to calculate the price‐earnings (PE) ratio. In South Africa, listed companies are required to disclose three EPS measures, namely basic EPS (BEPS), diluted EPS (DEPS) and headline EPS (HEPS). This article reports on the results of a study of financial managers’ perceptions of the importance of HEPS and the actual disclosure practices relating to HEPS in selected listed companies’ annual reports. This article also reports on financial managers’ perceptions of selected other accounting measures of performance (such as EPS) and other financial indicators not ordinarily found in the annual report (such as the PE ratio), of the importance of EPS measures in general and of headline EPS in particular. The study found support for HEPS, compared to other per share measures, despite misconceptions regarding the objective of HEPS. The study also found that 95% of the selected companies disclosed HEPS together with the required reconciliation. However, half of the companies contravened the headline earnings definition. As a result, approximately one third of all selected companies overstated their HEPS.