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Corporate real estate management (CREM) is complex due to an increasing number of real estate (RE) added values and the tensions between them. RE managers are faced with trade-offs: to choose a higher performance for one added value at the cost of another. CREM research mainly deals with trade-offs in a hypothetical sense, without looking at the characteristics of the RE portfolio nor the specific context in which trade-offs are made. The purpose of this paper is to further develop the concept of real estate value (REV) optimisation with regard to tensions between decreasing CO₂ emissions and supporting user activities.

Mixed method study. REV optimisation between user activities and energy efficiency for police stations in the Netherlands built between 2000 and 2020 is analysed. This is complemented by interviews with an RE manager and senior user of police stations and analysis of policy documents.

The characteristics of the police station portfolio indicate no correlation between user activities and energy efficiency for the case studied. This is complemented by interviews, from which it becomes clear that there was in fact little tension between supporting user activities and energy efficiency. The performances of these two different added values were optimised separately.

This study combines different scales (building and portfolio level) with different types of data: portfolio analysis, document analysis and interviews. This creates a comprehensive image of whether and how the Netherlands police optimised the two RE values.

The present study, based on a comparative analysis of several historic houses in Shiraz, presents a new perspective on uncovering the role of the social lives of homeowners in the formation of the spatial configurations of their houses.

Twelve plans were selected and analyzed using space syntax techniques. The spatial characteristics were compared mathematically using integration, intelligibility and axial synergy.

The results of the research showed that spatial configurations reflected the social identity of their homeowners as well as their cultural and private beliefs. The results further highlighted the syntactical differences between different types of one courtyard houses, two courtyard houses and three courtyard houses. While privacy was maintained across all housing layouts, centralized one-courtyard typography had the highest synergy while the three-courtyard typology had the highest intelligibility.

This research advances the use of space syntax approach in the design of contemporary housing by recognizing the socio-cultural values of its occupants.

The purpose of this study is to illuminate the disclosure of biodiversity material contained in the reported information of 151 local government authorities (LGAs) in New South Wales, Australia. The introduction of the 1992 Convention on Biological Diversity (an international treaty to sustain the rich diversity of life on earth) has made the issue of fauna management and monitoring, and the associated requirement for cost-effective information, much more important. As local communities are best placed to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction.

Content analysis was used to analyze the disclosures of these LGAs.

The results reveal marked differences in the reporting of biodiversity issues. In fact, LGAs in the state of New South Wales (Australia) have been, at best, lukewarm in their disclosure of strategic information relating to biodiversity, particularly in their strategic goals and plans.

This paper contributes to the academic literature on biodiversity reporting by investigating existing reporting practices and providing evidence that a universally adopted framework for biodiversity reporting and reporting of local native fauna is required. In particular, the impacts of these practices need to be properly understood for LGAs to provide accountability to their stakeholders.

The purpose of this paper is to propose an alternative approach to approximate reasoning by DNA computing, thereby adding a new dimension to the existing approximate reasoning method by bringing it down to nanoscale computing. The logical aspect of approximate reasoning is replaced by DNA chemistry.

To achieve this goal, first the synthetic DNA sequence fuzzified by quantum dot, which is a recent advancement of nanotechnology. Thus with the help of fuzzy DNA, which holds the vague concept of human reasoning, the basic method of approximate reasoning on a DNA chip is realized. This approach avoids the tedious choice of a suitable implication operator (for a particular application) necessary for existing approximate reasoning based on fuzzy logic. The inferred consequences obtained from DNA computing‐based approximate reasoning is ultimately hybridized with appropriate complementary sequence probed on a DNA‐chip to confirm the result of inference.

The present approach is suitable for reasoning under vague and uncertain environment and does not require any subject choice of any individual expert, which is essential for existing approximate reasoning method.

This new tool for approximate reasoning based on DNA computing is applicable to several problems of science and engineering; namely pattern classification, control theory, weather forecasting, atmospheric science, etc.

This study investigated the reputation of Swiss universities on Twitter. It gives detailed insights on how the reputation of universities was constituted in a digitized media environment.

The reputation of universities was conceptualized as a multidimensional construct with an overarching scientific and corporate dimension. It was measured for academic and societal stakeholders as well as for the media. Tweets about Swiss universities were collected through the Twitter application programming interface (API) and analyzed with a manual content analysis.

Academic stakeholders had a stronger focus on the scientific dimension of reputation and evaluated universities more positively than societal stakeholders or the news media. The news media were the main source of negative evaluations of universities on Twitter.

The study showed a dichotomy between the scientific dimension on the one hand, and the corporate dimensions of reputation on the other hand, and thus implies a decoupling of scientific and corporate reputation. However, the findings should be explored beyond Twitter to be more generalizable.

The news media play an important role in the constitution of the scientific and corporate reputation of universities on Twitter. An orientation toward the news media, therefore, remains a promising strategy to manage reputation.

The news media are an important source of information for academic and societal stakeholders. Thus, they can contribute to integrating academic and societal stakeholder groups by producing a common base of knowledge of higher education and its organizations.

This is the first study to comprehensively measure the reputation of universities on Twitter.

This study aims to determine the optimum model of oil palm empty bunches (OPEB) management, to determine the optimal number of OPEB in waste management, which is then recommended to the company, and to know the achievement of various goals/targets with limited availability of resources.

This research uses quantitative and qualitative approaches. Quantitative approach is done by processing the data for financing and profit analysis in OPEB waste management which is then used for resource approach. A qualitative approach is undertaken for weighing purposes in the analytic hierarchical program (AHP) analysis. The research location was determined purposively in the crude palm oil mill of PT. Pundi Lahan Khatulistiwa in Ambawang, Kubu Raya Regency.

In order that the optimal settlement can achieve the goal/target of minimal environmental pollution, low cost and profit gain, the amount of OPEB that must be managed by the company is 311 tons prioritized for productive plants compost of 66.67 tons, organic fertilizer of 11 tons and mushroom growing media of 233.33 tons. Consequently, the company's cost of IDR 4.000.000.000 still spares IDR 2.004.694.000. The OPEB management as oyster mushroom promises a relatively high profit compared to other OPEB managements even though the cost is not the least.

This research is one of the few studies that examines the waste management model of palm oil empty bunches, mainly located in West Kalimantan, Indonesia. Originality is seen from the use of optimization analysis tools with integration of AHP with goal programming.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

The purpose of this paper is to compare the different performance-based budgeting models used in the judiciaries of three European countries: Italy, Finland and the Netherlands. In particular, this paper focusses on the criteria adopted by these three countries to fund the courts, and it analyses the effects of these criteria on the distribution of resources and performance variability among first instance courts.

This exploratory research is based on a literature review and data analysis of three case studies. Equity in resource distribution and equality in courts' performance are assessed using the coefficient of variation.

The preliminary findings suggest the following: (1) funding models with a close link between performance and budget better guarantee equitable allocation of resources among courts and, therefore, more equal performance among courts within a country; (2) unbalanced allocation of resources is associated with disparities among courts in terms of judicial efficiency and effectiveness and consequently, unequal treatment of/outcomes for citizens coming before the law.

This paper is part of a broader research project aimed at analysing the impact of performance budgeting on the efficiency, quality, organization and values of judiciaries. This study only considers quantitative aspects of performance, but it will be followed by further analysis that will explore performance and judicial budgeting from other perspectives.

This paper describes examples of three different models of performance-based judicial budgeting from other countries, which aim to reform the budgeting processes of the judiciaries in question. The paper emphasizes the importance of adopting rational and transparent funding criteria in order to ensure judicial independence and accountability and to balance courts' performance, guaranteeing the principle that every citizen must obtain the same treatment before the law.

This paper contributes to the existing performance-based budgeting literature by studying its application to the judiciary, which, due to its peculiarities, is an area that has been overlooked in previous studies and deserves further attention. This study contributes to the court administration literature by exploring the issue of budgeting, which, despite its importance, is still a neglected subject.

The implementation of the risk management in the development of new car models can contribute to the improvement of the project management performance and project success. The purpose of this paper is to provide evidence about whether project risk management (PRM) and green supply chain management (GSCM) are positively related to project management performance and the project success.

Data were collected from 145 project managers in the Malaysian automobile manufacturing industry and analyzed using structural equation modeling.

The results found that PRM and the GSCM had a positive association with project management performance and the project success.

The effective implementation of GSCM and risk mitigation strategy is strategic solutions to manage sustainable project performance and successful implementation of a project.