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This study aims to provide information on particular combination of benefits or disadvantages with exact timing of their appearance in the company after its first certification, along with the information on the value range each benefit and disadvantage would take, as well as on the duration period of expected values.

Survey was conducted from October 2015 to January 2019 in 306 certified companies with respondent rate of 58.82%. A questionnaire, structured using literature review to identify all possible benefits and disadvantages of QMS, was used to determine the time of appearance, value range and duration of each identified benefit or disadvantage. Results were used to define indicators for fully applied QMS in each age of its maturity, then the indicators were verified using the records of two ISO certified companies.

There is a difference in the set of benefits and disadvantages in companies with fully implemented QMS and those that are using QMS only to maintain the certificate. In each age of QMS application a specific set of benefits and disadvantages can be expected as well as the volume range of each of them. These timely sets of benefits and disadvantages can be used as indicators to distinguish well-implemented QMS from those partially implemented.

The sample consists of companies from Balkan area, therefore economy, politics and culture could have influenced results, predominantly regarding the value ranges of some benefits and disadvantages.

Companies which already have implemented or are about to implement QMS may use results of the research to plan its effects in years ahead, concerning costs and profit dynamics, as well as to prepare themselves for upcoming probable issues. Auditors can use results in addition to certification criteria to determine the level of QMS implementation and to forecast whether audited company would keep the certificate in the future.

Supply chain management could use research findings in selection of chain members to support and speed up third party audits since the benefits and disadvantages of fully implemented QMS are known for each QMS age. This would further imply better structure of supply chains, which would consequently lead to lower production costs, higher quality and competitive prices at the market, which has beneficial implications on the whole society.

For each age of QMS maturity, starting from the first year of certification, expected combination of benefits and disadvantages along with its expected value range and duration are defined. A set of indicators with their expected values.

This article analyses UK Early Years policy in terms of service expansion and service transformation since the Labour Government's election in 1997. Childcare is now a matter of public policy, driven largely by concerns about child poverty and inequalities in children's life chances. The evidence is considered, first, on service expansion, increased take‐up and increased employment by parents with young children, and, second, on service transformation and child outcomes: to what extent have changes benefited disadvantaged children, families and neighbourhoods? The Effective Provision of Preschool Education (EPPE) research shows that pre‐school can boost disadvantaged children's intellectual development in particular, and the article concludes that programmes such as Sure Start and Neighbourhood Nurseries have been successfully targeted at the most disadvantaged areas, although better‐off families and neighbourhoods may have benefited even more, and that problems of cost and sustainability remain. It is too early to judge whether better integrated services now being developed will be successful in transforming the lives of the most disadvantaged children.

The purpose of this paper is to examine the benefits, disadvantages and success factors associated with the adoption of ISO 9001:2000 in educational organizations, more specifically in Portuguese vocational schools.

Through a rigorous literature review, an a priori model was developed which was then refined and validated by case studies in five Portuguese vocational schools.

The findings reveal rich and meaningful insights into a much under‐researched area, including four internal benefits, two external benefits, three disadvantages and four success factors. This research uncovered that vocational schools are using the standard as a means to provide strategic focus and as a foundation for planning. Interestingly, contrarily to previous studies, bureaucracy is depicted in a more positive light and, management commitment and support is not seen as the most important success factor.

The findings suggest the need, on the one hand, for schools to be more proactive in showing the benefits of quality concepts and the certification to stakeholders, and, on the other hand, for international and national quality bodies to make more efforts to produce, divulge and maintain ISO 9000 interpretation guides tailored to the specific needs of educational institutions. Overall, the findings may assist practitioners in identifying courses of action to make the implementation of this standard more effective.

This paper validates and extends the dispersed findings of existing literature by providing a useful unifying conceptual model of the impacts and success factors of ISO 9001 in vocational education, which can be tested in other levels of education, countries and application domains. This is also perhaps the first reported study of its kind conducted at a European country.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

A team of researchers based in Serbia and the United Arab Emirates (UAE) carried out a survey of companies designed to identify all possible benefits and disadvantages of QMS (quality management systems). The authors found there was a difference in the advantages and disadvantages depending on whether companies fully implemented QMS, or only used it to maintain the certificate.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.

The study analysed the causal relationships between perceptions and the willingness of the accountants to adopt IFRS.

The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards IFRS adoption. Also, legitimacy desire enhanced the association between the perceived implications and the willingness to adopt IFRS.

The study contributes significantly to theory and practice as Vietnamese policy makers recently announced their strategic planning to full IFRS adoption by 2025.

This paper aims to discuss the benefits and disadvantages of the law on the expansion of the jurisdiction of the Dubai International Financial Centre (DIFC) Court. The major role of DIFC Courts in the Arab community is to handle cases related to commerce and business. For a long time, the court had been acting only in their geographical area until a new law was enacted to extend their jurisdiction all over the world. Afterward, a lot of criticism emerged as for why and how the court will benefit from such actions. The law has drawn a harsh response, although most benefits have also been experienced since the court received quite a large number of new signings. Interaction at the world business forum has benefited the economy of Dubai thanks to the law.

The following study focuses on a description of such benefits and drawbacks. The study does not evaluate a factual process of expansion but indicates the most distinct evidence of positive, as well as negative consequences of the expansion.

It is appropriate to make a general comment on the fact that the expansion of DIFC Court is not sufficiently effective at the current stage. Needless to say, it contains numerous positive aspects, but the gaps are evidently essential because they place the entire Court in a hard circumstance. The Court does not have a well-developed legal framework for its new area of jurisdiction as long as its limited volume of prior precedent is a distinct sign of the Court’s dependence on the UAE’s Law. In such way, DIFC Court will not be able to address issues within new fields of jurisdiction, as it simply lacks an expertise and international law in its legal framework. Moreover, the jurisdiction over new areas of international business was not verified with a plain system of mediation, which is why a current expansion of DIFC Court has to be recognized as redundant. However, its advantages are tending to produce their effects provided that the Court manages to address its current problems.

The study has described the basic benefits and drawbacks of DIFC Court expansion. To speak about the main benefits, they can be depicted as appliance of the common law, unification of English language for proceedings, presence of a preliminary arbitration and guarantees of award enforcement. In a similar way, the drawbacks of the expansion have been issued. The study has identified such drawbacks as lack of international and sophisticated expertise, untested legal framework, strong influence of forum non conveniens, and existence of a limited volume of prior precedent. The paper has not assessed a success of a factual expansion of DIFC Court jurisdiction, but it has managed to fulfill its primary purpose. Thus, the paper has identified a certain tendency concerning the expansion.

This paper presents a method designed to measure the value of Knowledge Based Systems (KBSs) to the employees involved in their development, implementation and use at an organisation. The method is based upon the scoring approach to valuation. The major advantage of using this approach stems from the fact that many KBSs are typified by numerous intangible benefits and costs. Traditional cost benefit models are unable to account for the contribution of intangible benefits to the value of an evolving KBS project. The method presented here overcomes this difficulty by using managers, users, and experts involved in a KBS project to measure its perceived value from both tangible and intangible sources. It produces an overall measure of value which is separated into three critical categories ‐ time, finances, and quality. Time and finances are tangible, while quality is intangible. These categories are meaningful to decision makers at all organisational levels and are critical in making an informed investment decision. The paper applies the method to two KBS projects from a large manufacturing and sales organisation. Suggestions are made for practical uses to which the method can be applied.

The aim was to look at food‐allergic consumers’ preferences concerning the development of low‐allergen food.

A questionnaire was designed to measure attitudes towards low‐allergen food. Data were collected from 20 food‐allergic consumers in Austria, Spain and The Netherlands respectively between April and May 2002 using interviewer‐assisted questionnaire methodology.

The results suggested that food‐allergic consumers are interested in having low‐allergen food available, with 70‐95 per cent wanting it produced. A total of 89 per cent identified a number of benefits to themselves, including being able to resume eating the food to which they were allergic, and being able to eat all food with no worries, no symptoms and no need to check labels. Fewer disadvantages were mentioned, with 53 per cent identifying no disadvantages. Factors that would encourage or discourage purchase of low‐allergen food were also identified with price, quality (particularly taste) and safety being important. Whilst acceptance of low‐allergen food produced using genetic modification was reasonably high (55‐85 per cent), in general participants would prefer this food to be produced through conventional means.

Further research is required with a larger sample, where cross‐cultural statistical comparisons can be made. Originality/value This study provides new information about acceptability of low‐allergen food which is of use for the food industry when developing such food, benefiting both the industry and food‐allergic consumers.

This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages, disadvantages and aftermath of applying this method.

A combination of qualitative and quantitative methods to obtain the data necessary to address the research questions was used.

It is found that non-Big-4 audit firms in the three countries have adopted BRA; their motivation was primarily to follow the standards in each country, and the general trend in the industry. The advantages identified are consistent with previous research; a direct benefit was noted for audit effectiveness and risk management for both clients and auditors. One major disadvantage of applying BRA is the cost burden to both the audit firm and their clients. Some of the interviewees claimed that this method is better suited to large firms and large audits.

This is an innovative study that addresses a contemporary auditing issue. The majority of the audit research studies concentrate on the big audit firm practices; this study is the first to examine the application of audit practices within smaller audit firms.

The study aims to identify the key advantages/enablers and disadvantages/barriers of augmented reality (AR) implementation in education through existing reviews. It also examines whether these factors differ across educational domains.

This study conducted a systematic review of reviews to synthesize evidence on the barriers and enablers influencing AR adoption in education. Searches were performed across five databases, with 27 reviews meeting the inclusion criteria. Data extraction and quality assessment were completed. Content analysis was conducted using the AR adoption factor model and consolidated framework for implementation research.

The findings reveal several enablers such as pedagogical benefits, skill development and engagement. Equally, multiple barriers were identified, including high costs, technical issues, curriculum design challenges and negative attitudes. Interestingly, duality emerged, whereby some factors served as both barriers and enablers depending on the educational context.

This review contributes a novel synthesis of the complex individual, organizational and technological factors influencing AR adoption in education across diverse domains. The identification of duality factors provides nuanced understanding of the multifaceted dynamics shaping AR integration over time. The findings can assist educators in tailoring context-sensitive AR implementation strategies to maximize benefits and minimize drawbacks. Further research should explore duality factors and their interrelationships in AR adoption.