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Almost four years after the COVID-19 pandemic, the changes in the labour market and legislation, but also in people's lives, do not stop. At the same time, employees' perceptions regarding the change in the legislative and contractual framework, as well as in the working conditions and the use of telework, also change. Therefore, the aim of the paper is to identify the perceptions of employees regarding the use of telework in the post-pandemic period.

The research was based on a survey carried out on 128 teleworkers in the post-pandemic period. The statistical hypotheses were tested using Kolmogorov–Smirnov and Kruskal–Wallis tests, multiple linear regression and pairwise comparison analysis.

The results of the study demonstrate that the modification of the legislative and contractual framework and of the working conditions, as well as of the way of using information and communication technology in the post-pandemic era, generates a positive and significant impact on the use of telework by employees. Some of the main advantages valued by teleworkers included the possibility of benefitting from a flexible work schedule and the possibility of reducing transport costs.

The study highlights the need to continuously develop and update labour policies and strategies in line with current and future labour market requirements, considering the implications of telework on the perceptions of employees, so that government organisations and managers who want to protect the rights and interests of teleworkers, aspects of their lives and organise an appropriate work environment manage to do so in order to achieve the expected results.

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building construction is still at its nascent stage in Ghana. Most studies in sub-Saharan Africa point to the lack of knowledge as one of the mitigating factors against its development. However, there is a dearth of studies assessing the level of knowledge of stakeholders. The terms “knowledge” and “awareness” of green building construction are often used interchangeably in the Ghanaian Construction Industry (GCI). This study seeks to unearth the level of knowledge of stakeholders on green building construction through a comparative analysis of construction professionals and demand-side operators.

A structured questionnaire was issued to professionals in the various recognised bodies in the construction industry and public and private institutions in Ghana. Frequency, Kolmogorov–Smirnov test, median statistics and Mann–Whitney U-Test were used to rank and analyse the level of knowledge of stakeholders.

Construction professionals were more aware of green building construction than the demand-side operators. It was further identified that only a few of these stakeholders had hands-on experience as the majority of them have gained their awareness through research studies. Based on the findings of the study, it was revealed that the concept of green building construction is more abstract to stakeholders than practical despite their positive attitude towards its adoption.

Contextually, the study has aided in showing the level of knowledge of stakeholders on green building construction. The findings of the study aside from it aiding policymakers have also helped in identifying the perceptions and attitudes of stakeholders, their strengths and weakness in green building construction. It is recommended that due to the differences in socio-political structures and construction methods, a clear definition of green building based on the availability of resources in the GCI will encourage its adoption.

The study used two stakeholder groupings in the GCI as the unit of analysis. This enabled insightful discoveries into the knowledge-attitude gap of Ghanaian stakeholders that are driving the adoption of green building.

This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

The COVID-19 pandemic has created a significant disruption in the educational systems worldwide. Some institutions opted for emergency remote education due to the need to cancel in-person activities. The aims of this paper were to evaluate the use of asynchronous methodology in health sciences education, determine whether asynchronous methodology was sacrificing overall student satisfaction, and investigate whether satisfaction improved as the program develops.

Initially, there was phase 1 that corresponded to four weeks of activities. Each professor produced a video lesson, and after each video lesson, a weekly educational activity was made available. Next, phase 2 was implemented using the same methodology, however lasting six weeks. Three questionnaires were developed, and a Likert scale was administered to verify the students’ level of satisfaction. Data were analyzed using frequency distributions, mean values, standard deviation and confidence interval. The normality of the sum data (total of the questionnaires) was tested using the Kolmogorov–Smirnov test.

Although the students pointed out that the asynchronous methodology facilitated access to the content and considered this methodology satisfactory, they expressed a reduced level of satisfaction regarding emergency remote education in general when data from the first weeks were compared to those of the previous weeks. It is clear that students became increasingly discouraged and tired over time, which motivated the institution to shift into a combination of synchronous and asynchronous methodology to improve student learning.

Teaching in the field of health care encompasses difficult competencies that sometimes are impossible to be learned remotely, so there is a need to examine and evaluate properly the remote education in this area. With careful planning, educational institutions can evaluate their experiences during the pandemic, allowing those involved to highlight strengths and identify weaknesses to better prepare for future needs to improve remote education.

The current estimation practice in construction projects greatly needs upgrading, as there has been no improvement in the cost overrun issue over the past 70 years. The purpose of this research was to develop a new multiple regression analysis (MRA)-based model to forecast the final cost of road projects at the pre-design stage using data from 43 projects in New Zealand (NZ).

The research used the case study of 43 completed road projects in NZ. Document analysis was conducted to collect data, and statistical tests were used for model development and analysis.

Eight models were developed, and all models achieved the required F statistics and met the regression assumptions. The models’ mean absolute percentage error (MAPE) was between 21.25% and 22.77%. The model with the lowest MAPE comprised the road length and width, number of bridges, pavement area, cut and fill area, preliminary cost and cost indices change.

The model is based on road projects in NZ. However, it was designed to be able to adapt to other contexts. The findings suggest that the model can be used to improve traditional conceptual estimating methods. Past project data is often stored by the project team but rarely used for analysing and forecasting purposes. This research emphasises that past data can be effectively used to predict the project cost at the pre-design stage with limited information.

No research was conducted to adopt cost modelling techniques into the conceptual estimation practice in the NZ construction industry.

The purpose of this research study is to explore simple collaborative technique for teaching mathematics and thus improving the problem solving skills of the students. Better pedagogic activities are required to motivate the students to perceive mathematics as a subject that stimulates problem-solving skills required for engineers.

This paper presents a research study on the application of technology-supported collaborative learning in improving the problem-solving skills of first-year engineering students in a mathematics course. The experiment was conducted in a mathematics course “Engineering Calculus” with 286 first-year engineering students in two groups: experimental group (N = 60) and controlled group (N = 226). The academic performance of the students was measured and analyzed with statistical techniques.

From the results obtained, it was found that the academic performance of the experimental group was better than the controlled group. Also, interest shown by the students in the topic that dealt with collaborative learning was more than in other topics taught using conventional teaching methods.

The teachers are required to find effective pedagogical activities to improve the problem-solving skills in mathematics. The research work proposes a collaborative method in mathematics for attaining higher cognitive level in an entry level engineering course. The limitation of this study lies in group formation techniques and the grading policy which deals only with individual assessment scores.

Practice of collaborative learning is made easy with simple technology. A clear strategy for the conduct of collaborative learning sessions has been presented. The solutions recommended are practically feasible and does not require any special infrastructure or specific training.

Using technology in mathematics teaching may not be very easy for all teachers. Especially, for an undergraduate engineering fresher, mathematics may not be a very easy task. This work shall bridge the gap with simple technology-assisted collaborative learning. The teachers need not spend too much time and effort in learning technology for mathematics teaching. The effect of this learning is significant in terms of the performance and satisfaction evaluation.

This work presents a systematic implementation of collaborative learning that shall result in improved problem-solving skills and engaging learning sessions. The statistical analysis methods and the visualization of obtained results shall help in understanding the implications of the presented work. Practice of collaborative learning is made easy with simple technology. The solutions recommended are practically feasible and does not require any special infrastructure or specific training.

The purpose of this paper is to investigate the relationship between total productive maintenance (TPM) practices and operational performance (OP) in soft drinks manufacturing industry, Ethiopia.

In this study acceptability and implementation of five TPM practices (i.e., dependent factors: autonomous maintenance (AUT); safety, health and environment (SHE); education and training (EDT); focused improvement; and planned maintenance (PLM)) in soft drinks manufacturing industry have been elaborated to ascertain the benefits accrued as a result of successful TPM practices (i.e., independent variables) on OP (i.e., dependent variables). A self-administered survey seven-point Likert scale questionnaire was used for primary data collection. By using simple random sampling technique a total of 100 useable responses resulted in a 66.66 per cent response rate. Descriptive (mean, standard deviation) and inferential statistics (factor analysis, correlation, simple and multiple regression analysis) analysis were performed using Statistical Package for Social Sciences (SPSS) software (version-28) to identify the relationship and effect of TPM practices on OP. Five hypotheses were developed and tested.

Results show that four of the TPM practices were positively and significantly correlated with OP. Aggregate TPM shows positive and significant correlation with OP. Four hypotheses results revealed that the AUT; SHE; EDT and PLM practices have positive and significant relationship with OP and significantly improve OP. The results also show that the TPM practices have positive and significant relationship with OP and significantly improve cost effectiveness, product quality, on-time delivery and volume flexibility.

The benefits gained by TPM practices in selected soft drinks manufacturing industry have been highlighted, that could be genuine source of motivation to other companies to go in for TPM program. This research contributes to the literature by examining the contingency of various TPM enabling factors in the context of the Ethiopian soft drinks manufacturing sector, and it, therefore, provides direction to increase the success rate of TPM implementation. Study offers academics and practitioners a better understanding of the relationship and effect of the TPM practices on the OPs. Thus, practitioners will be able to make better and more effective decisions about the implementation of TPM practices for better OP results.

The relationship between the five factors TPM practices and OP has not yet been studied or reported in the case of soft drink manufacturing industry. The questionnaire manner and items developed, factor considered in this study, sampling method, deeply statistical data analysis techniques used, soft drink manufacturing industry, developing country like Ethiopia make this study unique and revealed the gap identification in this area. The study has contributed to the TPM literature with a better understanding of the five TPM practices and their association with a soft drink manufacturing industry OP that will provide valuable knowledge to top-management of manufacturing companies, to refine their current TPM practices and subsequently improve OP.

This research explores the link between job redesign and skilling in three Lebanese service provider industries, aiming to understand how these factors affect organizational agility, a crucial factor for efficiency and effectiveness and promote long-term interventions through job redesign, upskilling and reskilling.

This study employed two surveys, one for personnel (employees) and one for human aid managers (HR managers). These surveys collected data from 384 employees and 67 HR managers. The study utilized a work design questionnaire (WDQ), skilling application evaluation and the change acceptance model and testing to evaluate job redesign, skilling application effectiveness, technology acceptance and change readiness.

It was revealed that there is a significant and positive relationship between job redesign and the application of skilling programs. This relationship was shown to enhance organizational agility, with a particular focus on employees' technology acceptance and readiness for change. The integrated framework that combines job redesign, upskilling and reskilling was empirically tested and found to enable organizations to build their agility. The study also identified challenges and offered solutions for implementation, emphasizing the importance of employee responsiveness.

This research emphasizes the need for organizations to adapt job designs and enhance employee skills to enhance organizational agility, recommending a structured approach that combines job redesign and skill development efforts.

This research integrates job redesign, upskilling and reskilling in Lebanese service provider industries, contributing to organizational change and workforce development. It emphasizes technology acceptance and readiness for change.

The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine whether or not there is a gap in audit expectations between auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders.

To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use of quantitative methods. A structured questionnaire was used to gather study data from 81 respondents, and a statistical package for the social sciences-26 was then used for analysis.

The results of this research showed that there is a sizable difference in audit expectations among shareholders, financial managers and board directors, as well as among auditors and investors. The findings also demonstrate that, in comparison to the difference between auditors and financial managers, the gap between auditors and board directors and auditors and shareholders is very narrow.

This investigation, which examines the audit expectations gap in great detail, has some significant limitations. This study was limited to the Palestinian market alone. Future research might compare or examine the variations in audit expectations in Jordan, Lebanon, Syria, Iraq and Iran, among different countries. In addition, the demand for accurate and reliable financial reports has sparked a recent increase in interest in auditing, a long-standing sector that has expanded in recent years.

The study has several practical implications, for example, it underlines how crucial it is to make stakeholders aware of the limitations and difficulties related to the auditing process. By doing this, the situation that audit committees and listed firms find themselves in will be easier for investors, board directors, financial managers and shareholders to understand. The way that auditors and stakeholders communicate can help reduce this gap since it affects how much each party underestimates or understates the other’s obligations.

This paper contributes to the literature by analysing and identifying the causes of the audit expectations gap in companies listed on the Palestine Stock Exchange and providing useful insights and potential solutions to close or mitigate it. It also adds a new contribution to the literature related to the audit expectation gap. This investigation offers unambiguous evidence of a sizable discrepancy between audit expectations and actual performance in terms of formal auditor obligations as outlined by current law, as well as auditor reliability standards and practices, between auditors, board directors, investors, shareholders and financial managers in listed Palestinian firms.

While the COVID-19 pandemic has impacted the construction industry, it is still unclear from prior studies about adequately positioning the quality assurance (QA) for the post-pandemic era and future pandemics, especially cross-border construction logistics and supply chain (Cb-CLSC). Thus, this study aims to develop a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully.

This is achieved pragmatically through an embedded mixed-method design involving a literature review, survey and interview from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory. The design is further integrated with the partial least squares structural equation modelling (PLS-SEM) approach.

The study revealed 10 critical managerial practices (MPs) to position the QA to be adequate for the post-pandemic and during future pandemics, with the top three including “strict observance of government regulations (MP1)”, “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)” and “modification of contract to cater for uncertainties (MP4)”. This attained a relatively good percentage agreement of 53% between the industry and academia. However, the top four MPs regarded as very effective include “implementing digital collaborative inspections with subcontractors and trades (MP8)”, “implementing a digital centralized document and issue management system (MP7)”, “strict observance to government regulations, including vaccination of workers, social distancing, use of prescribed nose masks, etc. (MP1)” and “planning ahead the period of quality assurance with the quarantine days in host countries (MP6)”. Two underlying components of the MPs were revealed as policy-process (PP)-related practices and people-technology-process (PTP)-related practices, and these can be modelled into a managerial framework capable of effectively positioning the QA to be adequate during pandemics through to the post-pandemic era.

The findings of this study depicted significant theoretical and practical contributions to the proactive management of QA activities during pandemics through to the post-pandemic era. It could empower organisations to pay attention to smartly and innovatively balancing people, processes, pandemic policy and technology to inform decisions to effectively position the QA for the post-pandemic era and survive the risks of future pandemics.

The study contributes to the body of knowledge in that it develops a managerial framework to position the QA of Cb-CLSC during pandemics and post-pandemics by taking lessons from how COVID-19 has impacted the existing QA systems and has been managed successfully. It is original research with invaluable primary data in the form of surveys and interviews from experts within the Hong Kong SAR–Mainland China links, typically known as the world’s factory.