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Over the past decade, national and international organisations concerned with regulating the architecture, engineering, construction and operations industry have been working to create guidelines for the integration of building information modelling (BIM) through the establishment of benchmarks to measure the quality and quantity of information in a given model. Until recently, these benchmarks – and BIM guidelines in general – have been developed for the design and construction of new projects, providing very little guidance for using BIM in the context of conservation and rehabilitation. The purpose of this paper is to introduce a new benchmark specific to existing and heritage buildings developed by Carleton Immersive Media Studio (CIMS).

To create the new benchmark, CIMS conducted a critical evaluation of established and emerging BIM guidelines including: Level of Development Specification 2016 (BIMFORUM), architecture, engineering and construction (Can) BIM Protocol (CanBIM), PAS 1102-2: Specification for Information Management for the Capital Delivery Phase of Construction Projects Using BIM (British Standards Institution) and Level of Accuracy Specification Guide (US Institute of Building Documentation).

Using the authors’ on-going work at the Parliament Hill National Historic Site in Ottawa, Canada, the CIMS created and applied a three-category system that evaluated the level of detail, information and accuracy within the building information model independently.

In this paper, the authors discuss the CIMS’ work to date and propose next steps.

The purpose of this paper is to investigate whether the financial resources invested in advanced manufacturing technologies (AMTs) and social capital (SC), in terms of the set of internal and external relationships a firm holds, have a positive effect on the adoption of Industry 4.0 (I4.0) technologies. Furthermore, it tests whether the organizational context strengthens these relationships.

The authors used regression models to analyze data collected through an international survey carried out within the scope of a European project involving six Central European regions.

Results show that small- and medium-sized enterprises (SMEs) having stronger internal and external SC have a higher propensity to adopt I4.0 technologies, and both management support and absorptive capacity (AC) strengthen these relationships, whereas investments in AMTs within the manufacturing area and internal SC have a positive association with the intensity of I4.0 adoption. However, in presence of a high level of management support and AC, the relationship between external SC and I4.0 adoption becomes positive and significant. Management support also moderates the impact that investments in AMTs in the manufacturing area and internal SC have on the intensity of adoption of I4.0 technologies.

This paper is one of the first to investigate the context of SMEs that, having fewer resources, face some difficulties in exploiting the potential of I4.0 revolution. Moreover, it adopts a broad perspective on the factors that facilitate the adoption of I4.0.

The purpose of this article is twofold; to verify the existence of different profiles of firms based on the level of sophistication of their patent management core processes and to test the impact of the interplay between two patent management supporting dimensions, namely patent strategy and organization for patenting, on the level of sophistication of patent management core processes.

The method consists of a survey study, collecting data from a set of European patent management professionals. These data are analyzed with factor analysis, cluster analysis and regression analysis to test several hypotheses.

The results show that patent strategy positively and significantly impacts patent management sophistication, and that the patent organization positively moderates this relationship. In other words, a patent strategy, supported by a well-developed patent organization and culture, will positively influence the processes of managing a firm's patent portfolio.

This study is, to the authors’ knowledge, the first one to provide quantitative evidence that supports the notion that it is important to take a strategic and organizational perspective of patent management.

The purpose of this paper is to investigate the influence that different components of relational capital (marketing capability, open innovation with business and scientific partners, technological reputation, brand) have on customer performance (CP). Moreover, the moderating effect of absorptive capacity on such relationships is tested.

First, the direct relationship between the different components of relational capital and CP is analyzed through a linear regression model. Then, to test the moderating effect, two distinct regression analyses are conducted into two sub-samples, defined according to the level of absorptive capacity. The authors carried out these analyses on a sample of 150 small- and medium-sized enterprises (SMEs) in the medium- and high-tech B2B context.

Results of this study prove that CP is enhanced through firm marketing capability, open innovation with business partners and technological reputation, while brand and open innovation with scientific partner do not have an association with CP. In particular, the impact of marketing capability and open innovation with business actors on CP is greater for firms with higher absorptive capacity.

This paper, highlighting the relevance of relational capital and absorptive capacity in improving CP, enhances our knowledge about the factors that help to strengthen the relationships with customers, which is an under-investigated issue especially for SMEs competing in B2B industries, and extends our knowledge on open innovation practices.

Findings of this paper suggest that, to achieve better CP, managers should pay special attention to nurturing their marketing capability and high-quality relationships with external actors and invest in absorptive capacity to enhance the positive effect of such linkages.

This work, combining the external perspective of relational capital and the internal organizational dimension of absorptive capacity, provides valuable insights about the knowledge and resource mix that firms might rely on to achieve better customer satisfaction and loyalty.

Considering that SMEs are widely recognized as important innovators and, in the past years, have registered increasing levels of patenting, the purpose of this paper is to unveil the impact of both internal and external knowledge sourcing on SME patenting performance and test the moderating role of formal plan for innovation and absorptive capacity.

The authors propose an econometric approach based on a Hurdle Count Data Model which allows the authors not only to overcome problems related to the count dependent variables often assuming zero values, but also to separate patent propensity from patent portfolio size.

This methodology puts in evidence that an internal factor (i.e. employee skills for innovation) significantly influences SME patent propensity, while an external factor (i.e. open innovation with business partners) impacts SME portfolio size. Moreover, both formal plan for innovation and absorptive capacity play an important moderating role.

This paper embraces a knowledge perspective to investigate the determinants of SME patenting, which contributes to the knowledge-based view of the firm in the SME domain. Moreover, differently from most studies in the area of patenting which adopt a macro-level perspective and rely on secondary data, it assumes a firm-level approach and bases on primary data, which contributes to make it particularly distinctive.

The purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms.

The authors examined how the adoption of the euro currency impacted on the timeliness of income recognition and the relevance of accounting information during the pre and post euro adoption periods using a sample of 176 listed firms over the period 1995‐2008.

Convincing evidence was found that the euro contributed to a decrease on the value relevance of accounting information, an increase in the conservatism of financial statements and finally a reduction in the earnings management behavior of managers.

By considering the impact of the common currency on the quality of accounting information, analysts are more able to provide accurate estimates on firms' future prospects, thus contributing to less information asymmetries among stock market participants.

The results could be proved useful to regulators since they indicate that financial accounting information prepared after the adoption of the euro currency has inferior value relevance. Therefore, if regulators want to develop an efficient financial market they need to address this effect by developing relative legislation that promotes the quality of accounting information.

The majority of studies on the issue of the euro have focused on matters of macroeconomic stability, corporate investments and valuation and market integration. No research until now has studied the impact of euro adoption on the quality of accounting information and how accounting quality is perceived by market participants during the pre and post‐euro adoption periods.

In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.

This study aims to explore corporate earnings management practices in Australia and New Zealand before and after the regulatory changes and corporate governance reforms. The study argues that the effectiveness of regulatory reforms has to be reflected in constraining earnings management in post-reform period as compared to pre-reform period.

Using a sample of 3,966 firm-year observations, including all ASX and NZX listed firms for the period 2001-2006, the study examines earnings management practices in both countries in pre- and post-reform periods with appropriate statistical methods.

The results indicate some interesting phenomenon: the magnitude of earnings management did not decline after the governance reform as a positive time trend is observed in the entire sample as well as in Australian and New Zealand sub-samples, suggesting that earnings management has been growing over time. Additional test indicates no structural change has occurred before and after the new regulations. The shifting from decreasing earnings management to increasing earnings management can be interpreted as an evidence that earnings become more ‘informative’ in a more transparent disclosure regime to capture short-run benefits from regulator reforms.

The shifting of earnings management behaviour from decreasing to increasing income can be interpreted as the outcome of more “informative”, rather than “deliberate”, earnings management in a more transparent disclosure regime to capture short-run benefits of regulatory reforms, which is worth further investigation. The findings of the study can lead regulatory authorities taking appropriate measures to promote earnings quality in corporate financial reporting from a long-run decision usefulness context. Any future reforms should be directed to protecting the interest of stakeholders as well as ensuring benefits outweighing costs for them.

The findings of the study can lead regulatory authorities in taking appropriate measures to promote earnings quality in corporate financial reporting from a long-run decision usefulness context.

The study adds value to the existing earnings management literature as well as effectiveness of regulations for the benefit of wider stakeholder groups.

Challenge-based learning (CBL) has gained acceptance as a contemporary and progressive teaching pedagogy that provides a holistic and inclusive experience to learners in higher education (HE) institutions. However, its lack of appeal to non-STEM subjects and the need for further development, particularly concerning improved approaches, have been recognized. It seems that CBL runs the risk of becoming a portmanteau pedagogy that blends aspects of problem-based learning, project-based learning, and situated learning, as opposed to its development as an effective pedagogy tool. This points to a lack of a formal implementation framework, code of practice, and standard procedures for its delivery. We argue that blending a design thinking (DT) pedagogy with CBL can potentially provide the stability that CBL currently lacks. At the same time, it also presents a more inclusive proposition to potential non-STEM audiences. Thus, in this chapter, we seek to interrogate the intersectionality between CBL and DT literature in the context of HE teaching and learning with a view of establishing CBL as a pedagogy in its own right. We attempt to achieve this by systematically analyzing the separate literature to reveal the synergies and common touchpoints.

The purpose of this paper is to examine the relationship among training design, trainee motivation and work environment on the transfer of learning for teachers enrolled in a continuing professional education (CPE) training program and the confirmation of potential positive, predictive relationships of trainee motivation, work environment and training design to transfer of learning. This study investigated the contribution of training efficiency and relevance as measured by the training design; work environment as measured by work autonomy, work complexity and work variability; and trainee’s motivation of training (learning- and job-oriented) to the transfer of knowledge and skills from the training program to their workplace. Both direct and indirect effects of mentioned components on the learning transfer were explored.

This study included 160 teachers working in high-needs schools with large numbers of English learners (ELs) Southwest USA. Teachers in this study primarily needed professional development to empower them and enhance their instructional capacity for ELs and economically challenged students. During the recruitment, participants completed a demographic information (e.g. gender, ethnicity, number of years teaching, age, educational background) survey.

A mediation model with training design as the mediating factor was developed and analyzed. The results revealed that training design fully mediated the relationship between trainees’ work environments and the transfer of knowledge, skills and attitude acquired from the training to their workplace. Furthermore, it partially mediated the relationship between learning-oriented motivation and the transfer of learning. These findings further amplify the significance of CPE program training design and foster important considerations for future research regarding the isolation of specific training design aspects that significantly contribute to the mediation of these relationships.

Considering the significance of learning transfer in developing professional knowledge and skills for target employees and trainees, confirming the mediating effects of training design on training transfer holds critical implications for future research. Specific and purposeful attention needs to be given to the design of CPE training. Investigations into the effects of training design and successful elements such as the training platform (online, hybrid or in-person), sample size, group structure, facilitation and participant demographics are warranted.

The finding of this research provides a preliminary guide for scholar-practitioners. Results of the study confirmed the role that learning-oriented motivation, job-oriented motivation, work variability or flexibility, work complexity and training design play in transfer of learning. In practice, training professionals will be more comfortable pinpointing the factors that lead to the transfer of learning or the lack of it.

Learning transfer has been found to be imperative for target employees and trainees to develop professional knowledge, skills and attitudes. Results of this study reveal variables that promote the positive transfer of learning to the workplace.