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The applications of geographic information systems (GIS) are described in the civil engineering literature for generation, visualisation and evaluation of the construction schedule. GIS use is also explored for construction quantity takeoffs and cost estimation. The purpose of this paper is to supplement the already explored capabilities of GIS in construction by providing the methodology for direct sunlight visualisation on buildings.

The proposed methodology for direct sunlight visualisation is to calculate the solar angles and use them for spatial distribution representation of the amount of sunlight received on different faces of a building by rendering it with the colour of varied gradients. The colour gradient on any face of a building depends upon the amount of direct sunlight received. The solar gain is demonstrated through the multi‐dimensional data visualisation like sun angle variations with diurnal and annual cycles in a navigable 3D animation.

GIS‐based methodology provides the planner a way to control the natural lighting and solar gain on a building which can be combined with the project schedule, quantity takeoffs, cost estimate and 4D visualisation in a single environment. Beginning with this idea, the planner may store and share information about a construction project, site and surrounding geography.

Most of the existing 4D CAD technologies do not have project management capabilities and are used mainly for the planning and design stage of a construction project. In comparison, GIS‐based tools may be used in different stages. These are more management‐based and allow more collaborative and cooperative relationships between designer, constructor and client. By using a GIS‐based approach, construction documents like schedules, drawings, quantity takeoffs, cost estimates, project specifications and direct sunlight visualisations are more consistent with each other.

This study aims to analyze the state of knowledge on the relationship between leadership and the firm’s supply chain. The study identifies and examines the existing literature, unveils research gaps and suggests future research directions.

Adopting a systematic review process, a total of 110 articles published in top-ranked academic journals (A* and A category as per ABDC-2019 list) were analyzed. Descriptive, cluster, thematic and regression analyses of citations were performed to garner insights.

The review outcome shows an upward trend of articles studying the influence of leadership in the supply chain. With the highest number of articles, developed countries and manufacturing companies have been the research contexts of the research studies. Clustering reveals eight significant areas where the leader’s involvement in the supply chain is discussed, with several sub-themes emerging within each cluster. Finally, the regression analysis of citations shows that only the journal’s quality matters the most in receiving the highest citation for the articles.

As this study considered only A* and A-ranked journals of the ABDC-2019 list, there is a risk of excluding some relevant articles.

While the current literature deliberates on recent trends in the supply chain, such as the application of Industry 4.0 practices, this review revolves around the classical theme of leadership and demonstrates its importance in the supply chain. The study is among the first to conduct a bibliometric analysis of articles deliberating on leadership and supply chain issues by grouping the articles into clusters and themes. In the end, the clusters and themes were conceptualized into the “House of Supply Chain Leadership,” of which leadership forms the foundation.

The purpose of this paper is to examine the intellectual capital (IC) performance of the Australian Financial Sector for the period 2006‐2008. It also aims to examine the relationship between IC performance and the financial performance of the financial sector.

The value added intellectual coefficient (VAIC) approach developed by Pulic is used to determine the IC performance of the Australian financial sector. The required data to calculate different constituents of IC was obtained from the annual reports of Australian Financial Sector companies.

The value creation capability of financial sector in Australia is highly influenced by human capital. About two thirds of the sample companies have very low levels of intellectual capital efficiency. The performance of various components of VAIC and overall VAIC differs across all subsectors in the financial sector. Investment companies have high value VAIC due to higher a level of human capital efficiency, as compared to banks, insurance companies, diversified financials and RIETs. Insurance companies are more focussed on physical capital rather than human and structural capital leading to lower VAIC.

The paper analyses IC performance of only one sector of the Australian economy and there is a relatively narrow three‐year period for the data collection. However, a comparative analysis of various sub sectors in the Australian financial sector justifies the contributions made by this study.

The findings may serve as a useful input for financial institutions to apply knowledge management in their institutions and in addressing the factors affecting IC performance in order to maximise their value creation. It will also help the management of companies in other sectors, especially those in knowledge‐based industries, in understanding the contributions of various components of intellectual capital in their growth.

This is the first paper that examines the relationship of intellectual capital performance with financial performance of financial sector companies in Australia.

The purpose of this paper is to investigate the value relevance of segment information for both public and private sector banks in India. In doing so, this paper examines a rapidly developing economy and perhaps its most critical sector during this period of strong economic growth.

In this study uses the simplified Ohlson model, for a sample of 136 private sector and public sector banks for the period 2007-2010 in India.

The paper finds that public sector banks have higher share prices, higher earnings and more equity compared with private sector banks. Segment earnings data is highly value relevant for both sectors; however, segment equity data is only marginally value relevant for Indian banks. The number of segments is also value relevant and associated with higher share prices.

The results of this study contribute additional evidence to the literature on segment reporting by studying the effect of adoption of segment reporting in an emerging market. Findings from the paper are particularly relevant as India is currently in the process of changing its segment reporting requirements and moving to an IFRS-based segment standard.

This paper aims to use the high-velocity oxy fuel (HVOF) spraying process for depositing 93(WC–Cr₃C₂)–7Ni, 75Cr₃C₂–25NiCr, 83WC–17C_O and 86WC–10C_O–4Cr coatings on ASME SA213 T91 to study the corrosion resistance of these coatings in an actual boiler environment.

The HVOF spraying process was used for depositing 93(WC–Cr₃C₂)–7Ni, 75Cr₃C₂–25NiCr, 83WC–17C_O and 86WC–10C_O–4Cr coatings on ASME SA213 T91. All the coatings obtained are found to be uniform, dense and having thickness between 200 and 250 μm. All the coatings were exposed in an actual boiler environment at 900°C temperature for 10 cycles. Each cycle consisted of 100 h heating followed by 1 h cooling at ambient conditions. X-ray diffraction, scanning electron microscopy and energy-dispersive spectroscopy techniques were used to analyse corrosion products.

All the coated samples were found to be having higher corrosion resistance than the uncoated samples. Among coated specimens, 93(WC–Cr₃C₂)–7Ni coating has shown maximum and 75Cr₃C₂–25NiCr coating has shown minimum resistance to corrosion.

This paper is original research.

The purpose of this paper is to measure the intellectual capital performance of Indian banks and established a relationship between intellectual capital and return on assets (ROA). The paper also compared the intellectual capital performance of public sector and private sector banks.

This study is based on secondary data from the top 20 Indian banks. Ten banks were selected from each of the public and private sectors on the basis of paid-up equity capital. The analysis was made using the value added intellectual coefficient, the coefficient of variation, exponential growth rates, trend analysis, Yule’s coefficient, the coefficient of correlation, the F-test and the t-test.

The study revealed that private sectors have performed relatively better regarding the creation of total information coefficient (IC). However, the ROA was still below the international benchmark of > 1 percent. The major cause of the lower IC and the reduced ROA is disproportionate to the increase in capital employed and escalating non-performing assets in the Indian banking sector.

The study focussed on managers and identified the causes of lower performance. It proposed numerous strategies to improve the aggregate score of IC, which is closely related to bank profitability.

This is the first study to make a comparative analysis of intellectual capital performance in public and private sector banks in India and in addition to the traditional style of measuring sectoral performance. Further, the study employed new statistical tools, such as Yule’s coefficient of association, to establish the association between performance variables.

Reports briefly on the Technical Sessions and other presentations of the 43rd All‐India Conference of the Indian Library Association, and mentions the recommendations made by delegates at the conclusion of the conference.

The purpose of this paper is to show how simulation of the flow of particulates and fluids using discrete element modelling (DEM) and smoothed particle dynamics (SPH) particle methods, offer opportunities for better understanding the dynamics of flow processes.

DEM and SPH methods are demonstrated in a broad range of computationally‐demanding applications including comminution, biomedical, geophysical extreme flow events (risk/disaster modelling), eating of food by humans and elite water‐based sports.

DEM is ideally suited to predicting industrial and geophysical applications where collisions between particles are the dominant physics. SPH is highly suited to multi‐physics fluid flow applications in industrial, biophysical and geophysical applications. The advantages and disadvantages of these particle methods are discussed.

Research results are limited by the numerical resolution that can currently be afforded.

The paper demonstrates the use of particle‐based computational methods in a series of high value applications. Enterprises that share interests in these applications will benefit in their product and service development by adopting these methods.

The ability to model disasters provides governments and companies with the opportunity and obligation to use these to render knowable disasters which were previously considered unknowable. The ability to predict the breakdown of food during eating opens up opportunities for the design of superior performing foods with lower salt, sugar and fat that can directly contribute to improved health outcomes and can influence government food regulatory policy.

The paper extends the scale and range of modelling of particle methods for demanding leading‐edge problems, of practical interest in engineering and applied sciences.

Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016, Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board to fully adopt its accounting standards. Saudi Arabia has undergone several reforms in governance and standards of internal controls are changing rapidly. This study aims to assess whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market.

This study assesses whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market. The key research hypotheses postulate that compared to IFRS status, after adoption, several independent variables influence the disclosure level. The analysis covers a local sample of 184 Saudi listed firms over the period 2016 to 2020. Using an in-depth content analysis technique, the voluntary disclosure and number of annual report pages are measured manually and year by year to capture levels and unique characteristics. The authors apply cross-sectional regression, first difference method, Pooled OLS and feasible general least square estimations. The mean of disclosure level increases from 33.03% in 2016 to 56.14% in 2020.

The results reveal that the vast majority of firm-specific characteristics were significant in pre-IFRS adoption period. First difference analysis shows a significant impact of firm size and non-executive composition on the disclosure level. The authors confirm that IFRS adoption plays a critical role in the quality of firms’ financial reports and supports to create a conducive economic environment in Saudi Arabia.

First, the implementation of IFRS adoption should impact the Saudi accounting information and disclosure quality in Saudi context markedly. Second, firm-specific characteristics align with corporate governance are the main determinants of accounting information and transparency; therefore, focusing on this angle enables regulators and policymakers to mitigate uncertainty and asymmetric information. Third, the findings of this research state that there is a negative relationship between disclosure quality and board meetings. This encourages policymakers to reconsider the number of board meetings in firms that was not as high as in the developed markets. Notwithstanding all previous implications, it is recommended that future research undertake a various quasi-experimental design such as a difference-in-difference approach to estimate the causal effect of corporate governance mechanisms on IFRS 7 mandatory disclosure requirements on in Saudi Arabia context.

There is a lack of studies on this realm and such as these studies will enrich the understanding of aspects of IFRS adoption and contribute to the prior empirical literature. Importantly, the extend of this sample into other Gulf Cooperation Council countries and exhibition the difference effect can be very useful to enrich the knowledge of IFRS adoption aspects in corporate disclosure and accounting information quality.

Saudi Arabia has undergone several reforms in governance, and their standards of internal controls are changing rapidly. This has been attributed to the importance of providing guidelines, practices and regulations for listed companies. One of the major turning points of financial reporting quality in Saudi listed firms was adoption of IFRSs. This adoption deems to be necessity in ensuring the highest level of transparency and information reliability. Based on the findings of this research, the present investigations set up a platform and furnish many implications for policymakers, companies’ board of directors, financial analysts and other related authorities. The results should provide policymakers with greater insight of the relationship between disclosure quality and corporate-specific characteristics throughout the IFRS adoption periods. Thus, the results derived from this study can be effective and useful for the IFRS adoption committee in the Saudi Organization for Certified Public Accountants (SOCPA). According to the best of the authors’ knowledge and based on official secondary information sourced from the SOCPA website, there are several standards that are subject to difficulties in measurement and are modified from time to time, such as: IFRS1, IFRS8, IFRS12, IFRS16 and IFRS18.