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This study proposes a mix of historical, organizational and generational life cycles as explanatory variables for the “sharing style” of intentional communities such as kibbutzim in Israel. It evaluates the effectiveness of four strategies, namely, economic ownership, ultimate personal freedom, sense of belonging and religious belief employed by kibbutzim to sustain their lifestyles as sharing communities.

The study’s data collection methods include a mix of literature review and content analysis of interviews and observations conducted by the study’s researchers over a period of twenty years.

Environmental uncertainty, which served as one of the main motivators for the establishment of kibbutzim, has been diminished over their life cycle, forcing them to change their socioeconomic model of sharing. Most kibbutzim elected to employ the household’s economic private ownership strategy to move from the “maturity” to the “renewal” lifecycle stage, thereby avoiding “decline.” Three representative kibbutzim chose to deploy ultimate personal freedom, enhanced sense of belonging and shared religious practice strategies to reach the renewal stage.

Current crises, such as weather disasters, pandemics and wars, have demonstrated the justification for the existence of shared leadership communities. This study considers the advantages and pitfalls of economic and psychological conditions necessary for sustaining such communities over the period of their life cycles. We propose that out of the four strategies analyzed, only the strategy of economic private ownership can be sustained under conditions of global, national and commune’s increasing levels of individualism.

This study introduces historical, organizational and generational elements into the commonly described construct of organizational and product life cycles. It describes four variations of the communal sharing socioeconomic model that have been adopted to combat the degradation of the communes into the decline stage and evaluate their viability. The study therefore generalizes life cycle theory to non-for-profit organizations, making life cycle theory more specific.

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core cyclesteps (CCCs) of the highly-cited BPM life-cycle models in the literature aiming to highlight the major issues of the current methodological approach of BPM in hotels when to put the notion of service process into practice.

The paper identifies and examines the most popular BPM life-cycles models in the literature and locates 15 life-cycles that are highly cited. The paper then focuses on applying the theory on nine listed hotel companies in Egypt using a questionnaire in the form of a semi-structured interview technique.

The CCSs of BPM life-cycle model applied in hotels revealed a gap between BPM theory and practice in this sector. Utilizing this model of BPM life-cycle, the paper focuses on describing several of the main problems or pitfalls found in the methodological approach of BPM in hotels, which brings the essence of the whole operation management problems.

In light of these findings, the paper discusses the practical implications and focuses on recommendations on how to properly improve the methodological approach of BPM in hotels in order to get better business results.

The paper bridges the gap between BPM theory and practice and suggests recommendations that will assist hotel companies to eliminate the problems of poor process management (PM). There are also future research recommendations to enhance the knowledge of BPM theory in the service sector.

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

The purpose of this paper is to investigate the relationship between dividend policy and the life cycle of firms in India. In addition, this study intends to examine the variation in dividend behaviour over the life cycle of a firm. The study anticipates that a firm's dividend behaviour varies over its life cycle.

To scrutinize the validity of the proposition, the authors classify 1968 non-financial industrial firms listed at Bombay Stock Exchange (BSE) into growth, mature and stagnant firms over the period 2000–20. Additionally, to check the robustness of the results, they use an array of techniques such as analysis of variance, pooled ordinary least squares, fixed effects models and random effects models.

The empirical findings suggest that dividend behaviour varies over a firm's life cycle. Specifically, stagnant firms are paying significantly higher dividends than growth firms. Mature firms are paying significantly higher dividends than growth firms. The results are consistent after controlling the effects of firm's size, profitability, leverage, operating risk, systematic risk and growth opportunities.

The findings are useful for corporate decision makers in establishing an appropriate dividend policy conditional on firms' life cycle stage and for shareholders in making investment decisions.

The relation between dividend policy and firm life cycle has not been examined before in the context of Indian stock market. Thus, this research bridges this gap in the literature.

Firm-specific factors such as size, profitability, growth, risk and complexity, in addition to agency-related issues determine both auditor selection and firm life-cycle stage. This paper aims to examine whether and how the effect of Big-4 auditors (B4As) on client firms’ audit quality varies across firms’ life-cycle stages.

The sample comprises 1,813 firm-year observations in India’s emerging economy from 2011 to 2020. The Modified Jones model and Jones (signed, unsigned) model are used to compute discretionary accruals/audit quality. The authors use Koh et al.’s (2015) methodology to determine the firm life cycle.

The authors’ key findings show that the client firms employing B4As have superior audit quality than those employing non-Big-4 auditors (NB4As). The authors also show that the life-cycle stage significantly impacts the relationship between B4As and a firm’s audit quality. Furthermore, B4A client firms report superior audit quality vis-à-vis NB4A firms only in the birth- and decline-stages. The audit quality of growth- and mature-stage B4A and NB4A client firms is not significantly different.

Implications for managers include the decision to hire B4As. Given that B4As earn a significant fee premium, managers leading birth- and decline-stage firms should hire B4As, while managers of growth- and mature-stage firms should not.

To the best of the authors’ knowledge, this is the first paper to examine the moderating effect of the firm life-cycle stage on the selection of B4As and their impact on audit quality.

The purpose of this study is to evaluate the sustainability performance of modular construction from a life cycle perspective. So far, the sustainability performance of modular buildings has been explored from a life cycle viewpoint. There is no comprehensive study showing which material is the best choice for modular construction considering all three sustainable pillars. Therefore, a life cycle sustainability performance framework, including the three-pillar evaluation framework, was developed for different modular buildings. The materials are concrete, steel and timber constructed as a modular construction method.

Transitioning the built environment to a circular economy is vital to achieving sustainability goals. Modular construction is perceived as the future of the construction industry, and in combination with objective sustainability, it is still in the evaluation phase. A life cycle sustainability assessment, which includes life cycle assessment, life cycle cost and social life cycle assessment, has been selected to evaluate alternative materials for constructing a case study building using modular strategies. Subsequently, the multi-criteria decision-making (MCDM) method was used to compute the outranking scores for each modular component.

The calculated embodied impacts and global warming potential (GWP) showed that material production is the most critical phase (65%–88% of embodied energy and 64%–86% of GWP). The result of embodied energy and GWP shows timber as an ideal choice. Timber modular has a 21% and 11% lower GWP than concrete and steel, respectively. The timber structure also has 19% and 13% lower embodied energy than concrete and steel. However, the result of the economic analysis revealed that concrete is the most economical choice. The cost calculations indicate that concrete exhibits a lower total cost by 4% compared to timber and 11% higher than steel structures. However, the social assessment suggests that steel emerges as the optimal material when contrasted with timber and concrete. Consequently, determining the best single material for constructing modular buildings becomes challenging. To address this, the MCDM technique is used to identify the optimal choice. Through MCDM analysis, steel demonstrates the best overall performance.

This research is valuable for construction professionals as it gives a deliberate framework for modular buildings’ life cycle sustainability performance and assists with sustainable construction materials.

Infill materials play a pivotal role in determining buildings’ life cycle costing (LCC) and environmental impacts. International standards prescribe LCC and life cycle assessments (LCA) to assess materials’ economic and environmental sustainability. The existing methods of LCC and LCA are tedious and time-consuming, reducing their practical application. This study sought to integrate LCC and LCA with building information modeling (BIM) to develop a swift and efficient approach for evaluating the life cycle performance of infill materials.

The BIM model for a case study was prepared using Autodesk Revit®, and the study included four infill materials (lightweight aggregate concrete block (LECA), autoclaved cellular concrete (AAC), concrete masonry and bricks). LCC was conducted using Revit® and Autodesk Insight 360® to estimate costs incurred across different project phases. LCA was conducted using “One Click LCA®,” a BIM-based platform featuring a comprehensive material inventory. Carbon emissions, acidification, and eutrophication were chosen as environmental impact factors for LCA.

LECA was the preferred choice due to its lower cost and environmental impact. Its lifetime cost of $440,618 was 5.4% lower than bricks’, with 2.8% lower CO₂ emissions than AAC’s, which were second-place options, respectively. LECA had 6.4 and 27% lower costs than concrete blocks, and AAC’s carbon emissions were 32 and 58% lower than concrete blocks and bricks, respectively.

BIM has been employed for life cycle analysis in existing literature, but its efficacy in evaluating the lifetime costs and environmental impacts of infill materials remains unexplored. The current study presents a BIM-based approach for conducting LCC and LCA of infill materials, facilitating informed decision-making during the planning phase and promoting sustainable construction practices.

The energy performance gap (EPG) in building construction has been one of the major barriers to the realization of environmental and economic sustainability in the built environment. Although there have been a few studies addressing this issue, studying this topic with a special focus on the project delivery process has been almost overlooked. Hence, this study aims to address the EPG in building construction through the lens of collaborative and life cycle-based project delivery.

In order to realize the objective of this study, the development of a theoretical framework based on the literature review was followed by a qualitative study in which 21 semi-structured interviews were conducted with Finnish project professionals representing clients, design/planning experts, constructors and building operation/maintenance experts to explore their views on the topic under study.

The findings reveal the project delivery-related causes of EPG in building construction. Moreover, the obtained results present a collaborative and life cycle-based delivery model that integrates project and product (i.e. building) life cycles, and it is compatible with all types of contractual frameworks in building construction projects.

Although the findings of this study significantly contribute to theory and practice in the field of collaborative and sustainable construction project delivery, it is acknowledged that these findings are based on Finnish professionals’ input, and expanding this research to other regions is a potential area for further studies. Moreover, the developed model, although validated in Finland, needs to be tested in a broader context as well to gain wider generalizability.

The obtained results reveal the significance and impact of collaborative and life cycle-based project development and delivery on the realization of environmentally sustainable building construction.

This study aims to enhance our understanding of sustainable water management in construction through a life-cycle embodied water assessment of a villa in the United Arab Emirates (UAE). It provides insights and recommendations for improving the water efficiency by identifying areas for potential embodied water saving and reduction in environmental impacts in the construction industry.

This study uses a life-cycle assessment (LCA) approach and focuses on a UAE villa as a case study. It analyses the embodied water consumption during construction (initial embodied water) and maintenance (recurrent embodied water) using an input–output-based hybrid analysis. Additionally, it compares the embodied water observations with the operational water usage and comprehensively evaluates the water consumption in the villa’s life-cycle.

The initial (28%) and recurrent embodied water (42%) represent significant proportions of a building’s life-cycle water demand. The structural elements, predominantly concrete and steel, contribute 40% of the initial embodied water consumption. This emphasises the importance of minimising the water usage in these materials. Similarly, internal finishes account for 47% of the recurrent embodied water. This emphasises the importance of evaluating the material service life.

These findings indicate the efficacy of using durable materials with low embodiment and water-efficient construction methods. Additionally, collaborative research between academia, industry, and the government is recommended in conjunction with advocating for policies promoting low embodied-water materials and transparency in the construction sector through embodied water footprint reporting.

Previous studies focused on the operational water and marginally addressed the initial embodied water. Meanwhile, this study highlights the significance of the initial and recurrent embodied water in the life-cycle water demand. It emphasises on the need for adaptable buildings with reduced embodied water and more durable materials to minimise the requirement for frequent material replacements.