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The study aims to explore the role of procurement of good governance (PGG) on value for money (VfM) achievement in public construction projects. By investigating various dimensions of PGG, including transparency, accountability, competition and integrity, this study provides insights into how these factors contribute to the successful achievement of VfM outcomes in public construction projects.

The data were sourced from 203 construction project practitioners from 24 selected procuring entities in Tanzania using a census approach and a cross-sectional questionnaire survey. Confirmatory factor analysis (CFA) and structural equation modelling (SEM) were used for data analysis.

The findings of the study revealed a positive and significant impact of various dimensions of PGG on VfM. Specifically, transparency, accountability, competition and integrity were positively and significantly related to VfM, with p-values <0.001. Based on the study findings, we conclude that PGG is an important predictor of VfM achievement in public construction projects.

The study offers policy implications for streamlined PGG and VfM achievement in public construction projects. It is suggested that procuring entities can enhance VfM by enforcing compliance with the principles of PGG throughout the entirety of construction projects. In this case, streamlined legislative frameworks and control mechanisms are crucial components that could enhance PGG and the achievement of VfM.

This study contributes to the academic literature on the strategic role of PGG in enhancing VfM achievement. This is one of the research domains, which has not been adequately researched, particularly in Tanzania’s context. In addition, the study provides valuable insights to policymakers, practitioners and stakeholders involved in public construction projects to improve project outcomes and resource allocation.

This paper aims to identify the different system approach using Building Information Modelling (BIM) technology that is equipped with decision making processes. Maintenance planning and management are integral components of the construction sector, serving the broader purpose of post-construction activities and processes. However, as Precast Concrete (PC) construction projects increase in scale and complexity, the interconnections among these activities and processes become apparent, leading to planning and performance management challenges. These challenges specifically affect the monitoring of façade components for corrective and preventive maintenance actions.

The concept of maintenance planning for façades, along with the main features of information and communication technology tools and techniques using building information modeling technology, is grounded in the analysis of numerous literature reviews in PC building scenarios.

This research focuses on an integrated system designed to analyze information and support decision-making in maintenance planning for PC buildings. It is based on robust data collection regarding concrete façades' failures and causes. The system aims to provide appropriate planning decisions and minimize the risk of façade failures throughout the building's lifetime.

The study concludes that implementing a research framework to develop such a system can significantly enhance the effectiveness of maintenance planning for façade design, construction and maintenance operations.

The fundamental aim of the study is to investigate the implications of labor housing designs in Dubai, with a focus on courtyards and the governing building regulations, on daylight performance as an underlying factor impacting laborers’ indoor environmental quality. Several studies shed light on the subject of labor camps and labor migration in Dubai, but few have focused on the subject from the perspective of the environmental performance of these camps. A model that represents one of the labor camps was built using Rhinoceros 7.0 and Grasshopper software packages. Annual daylighting and glare simulations were carried out using the lighting modeling engine RADIANCE 5.0 in conjunction with the “ClimateStudio”.

The construction sector has emerged as a significant economic development driver, attracting a diverse labor force from a variety of countries to Dubai. As a result, Dubai authorities have implemented several measures to ensure the provision of suitable housing facilities for its labor force. These measures contribute to the reduction of energy costs in labor housing by encouraging the use of renewable energy. While several studies shed light on the subject of labor camps and labor migration in Dubai, few have focused on the subject from the perspective of the environmental performance of these camps.

The study provided statistical evidence that the current regulations governing courtyards in labor housing resulted in significant changes in daylight levels across different floor levels of the labor housing units. It is suggested that both 2:3 and 3:4 Court Width-to-Height ratios would further contribute to a more consistent daylight Illuminance with marginal statistical differences between floor levels (p > 0.05). The 3:4 ratio, on the other hand, offers a consistent distribution across all floor levels in the North and South with negligible variances, although weakly significant differences can be yet expected between the first and fourth floors in the East and West orientations (p < 0.05). The results of Annual Sunlight Exposure (ASE) suggest excessive solar incidence and a high probability of glare, which remains a problem that must be addressed under the governing building regulations.

This study could serve as a framework for analyzing and contrasting the findings of other studies on labor accommodation, notably in the Gulf Cooperation Council (GCC) countries. Such an approach has the potential to enhance living conditions in labor accommodations in Dubai and other areas. It is necessary to meet people' physical and psychological well-being while also addressing sustainability and regulatory compliance.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

The purpose of this paper is to report on the results of a study carried out to identify and analyse which potential subject areas may have impact on developments in the field of building maintenance (BM). That is, it is intended to contribute to the integration of new approaches so that building maintenance management (BMM) becomes as automated, digital and intelligent or smartness as possible in the near future.

The research approach has resulted in a theory that is essentially based on a qualitative design. The route followed was a literature review, involving the collection, analysis and interpretation of carefully selected information, mostly from recently published records. The data assembled and the empirical experience itself made it possible to present a comprehensive viewpoint and some future outlooks.

Five thematic areas considered as potentially impactful for BM developments have been highlighted, analysed and generically labelled as thematic base words, which are monitoring, automation, digitalisation, intelligence and smart. It is believed that these may be aspects that will lay the groundwork for a much more advanced and integrated agenda, featured by a high-tech vision.

This is thought to be a different way of looking at the problem, as it addresses five current issues together. Trendy technological aspects are quite innovative and advantageous for BMM, providing opportunities not yet widely explored and boosting the paradigm shift.

The heritage and tourist attractiveness of Heritage Cities have aroused interest in establishing mechanisms to enhance their value based on the development of sustainability policies. The socioeconomic and socioenvironmental valuation of these heritage sites has become a necessary tool for decision-making.

Following the recommendations of International Council on Monuments and Sites – ICOMOS, this paper proposes a series of indicators and an exploratory model to define the factors that contribute to their valuation. Following the partial least squares structural equation modelling methodology, information was obtained from 363 intramural residents in the three Heritage Cities that currently have management plans in Spain.

The results show the importance of specifying indicators of sustainable mobility and socioeconomic and socioenvironmental sustainability for an adequate valorisation of heritage sites.

To this end, it is necessary to follow the guidelines of international bodies such as ICOMOS in relation to the management plans.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

This review paper seeks to enhance knowledge of how pre-loading affects reinforced concrete (RC) beams under fire. It investigates key factors like deflection and load capacity to understand pre-loading's role in replicating RC beams' actual responses to fire, aiming to improve fire testing protocols and structural fire engineering design.

This review systematically aggregates data from existing literature on the fire response of RC beams, comparing scenarios with (WP) and without pre-loading (WOP). Through statistical tools like the two-tailed t-test and Mann–Whitney U-test, it assesses deflection extremes. The study further examines structural responses, including flexural and shear behavior, ultimate load capacity, post-yield behavior, stiffness degradation and failure modes. The approach concludes with a statistical forecast of ideal pre-load levels to elevate experimental precision and enhance fire safety standards.

The review concludes that pre-loading profoundly affects the fire response of RC beams, suggesting a 35%–65% structural capacity range for realistic simulations. The review also recommended the initial crack load as an alternative metric for determining the pre-loading impact. Crucially, it highlights that pre-loading not only influences the fire response but also significantly alters the overall structural behavior of the RC beams.

The review advances structural fire engineering with an in-depth analysis of pre-loading's impact on RC beams during fire exposure, establishing a validated pre-load range through thorough statistical analysis and examination of previous research. It refines experimental methodologies and structural design accuracy, ultimately bolstering fire safety protocols.

It has become increasingly apparent that one's perception of issues depends largely on his or her personal history. Human beings, professionals, and stakeholders vary in their perspectives, strategies, and solutions. Rather than arbitrarily selecting issues or seeking consensus among interdisciplinary but disparate groups, it is critical to examine the broader array of values and issues that impact learners with exceptionalities and the future of special education. In addition, it is important to conceptualize effective techniques to reverse traditional problems or difficulties while considering the “cycles” of change in general and special education. These cycles are based on the view that educational perspectives have their time since they come and go. When they are innovative, they become the status quo and become finally obsolete as the next group of methods, beliefs, and educational initiatives takes hold. In special education, we have fundamental values that must be respected and followed to deliver services to learners with exceptionalities. These values are sometimes not valued by ill prepared and unprepared professionals, especially since good professionals believe in change. This chapter focuses on how these values can be respected to protect and advance special education and education as a whole.