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This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.

This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.

The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPAC_new < ΔFC_new, TQC_new < TQC_current, (FC/PC)_new>(FC/PC)_current and (AC/PC)_new<(AC/PC)_current are proposed as feasible conditional-quantitative improvement criteria.

This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.

QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.

The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.

Construction industry faces challenges in making objective decisions due to monetary value attached to quality. Among various quality management techniques available, cost of quality (COQ) is one such method used to address the concern. However, the absence of measurable COQ factors to monitor quality costs hampers the implementation of COQ framework in the construction industry. Therefore, this study aims to identify COQ factors focused on visible factors (VF) and hidden factors (HF) and the current requirements to achieve it.

This study is based on Preferred Reporting Items for Systematic Review and Meta-Analyses protocol guidelines. The present study identified 57 articles published between 1992 and 2023 in peer-reviewed journals.

The findings reveal 22 factors, which are grouped into four categories based on COQ. Through systematic review, the authors observed limited methodological and theoretical diversity. In fact, there are no quantitative frameworks to calculate COQ. The study, therefore, developed a framework comprising four major routes/paths of COQ factors within the framework.

The COQ routes developed through this study will enable the practitioners to meticulously categorise VF and HF, facilitating quantifying of quality throughout the lifecycle of project, which is currently absent from the existing quality assurance/quality control (QA/QC) approach. In addition, these COQ routes stand as essential construction strategies, significantly enhancing outcomes related to time, cost, quality, sustainability and fostering closer relationships within project frameworks.

The current study contributes significantly to the existing body of knowledge by developing various COQ routes and proposing future research directions to address gaps in the literature.

Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable and sustainable manufacturing system. This research aims to verify the state of the art of sustainability within the industrial production process through a systematic literature review, verifying the main characteristics in relation to industrial sustainability that the literature demonstrates.

The development of the research took place in three stages: a survey of articles with Journal Citation Reports (JCR), the construction of the database and descriptive analysis and text mining analyses of social networks and content. The survey took place through academically endorsed research platforms, totaling a total of 352 scientific articles, which included 18 quality management tools and worked with at least one sustainability indicator (financial, social and environmental).

Lean manufacturing, integrated management system and Six Sigma were the most cited quality tools, and articles containing the three indicators were found more frequently. It was found that most authors treated sustainability only as an environmental contribution. Knowledge of the organization's structural and management issues is essential for implementing sustainability and production process improvement.

This work is the first to develop a systematic analysis regarding the use of sustainability implementation in the industrial production process, considering a wide scope of production process tools, guiding on the characteristics of sustainability relating to the main critical success factors (CSFs), motivations, difficulties and benefits that lead industries in different parts of the world to implement sustainability.

The study focuses on drug safety regulation capture, reveals the inner mechanism and evolutionary characteristics of drug safety regulation capture and provides suggestions for effective regulation by pharmacovigilance.

The article introduces prospect theory into the game strategy analysis of drug safety events, constructs a benefit perception matrix based on psychological perception and analyzes the risk selection strategies and constraints on stable outcomes for both drug companies and drug regulatory authorities. Moreover, simulation was used to analyze the choice of results of different parameters on the game strategy.

The results found that the system does not have a stable equilibrium strategy under the role of cognitive psychology. The risk transfer coefficient, penalty cost, risk loss, regulatory benefit, regulatory success probability and risk discount coefficient directly acted in the direction of system evolution toward the system stable strategy. There is a critical effect on the behavioral strategies of drug manufacturers and drug supervisors, which exceeds a certain intensity before the behavioral strategies in repeated games tend to stabilize.

In this article, the authors constructed the perceived benefit matrix through the prospect value function to analyze the behavioral evolution game strategies of drug companies and FDA in the regulatory process, and to evaluate the evolution law of each factor.

Due to its high leverage nature, a bank suffers vitally from the credit risk it inherently bears. As a result, managing credit is the ultimate responsibility of a bank. In this chapter, we examine how efficiently banks manage their credit risk via a powerful tool used widely in the decision/management science area called data envelopment analysis (DEA). Among various existing versions, our DEA is a two-stage, dynamic model that captures how each bank performs relative to its peer banks in terms of value creation and credit risk control. Using data from the largest 22 banks in the United States over the period of 1996 till 2013, we have identified leading banks such as First Bank systems and Bank of New York Mellon before and after mergers and acquisitions, respectively. With the goal of preventing financial crises such as the one that occurred in 2008, a conceptual model of credit risk reduction and management (CRR&M) is proposed in the final section of this study. Discussions on strategy formulations at both the individual bank level and the national level are provided. With the help of our two-stage DEA-based decision support systems and CRR&M-driven strategies, policy/decision-makers in a banking sector can identify improvement opportunities regarding value creation and risk mitigation. The effective tool and procedures presented in this work will help banks worldwide manage the unknown and become more resilient to potential credit crises in the 21st century.

Knowledge regarding the importance of the psychosocial work environment for health and well-being in the workplace is extensive. However, more knowledge is needed about how the managers’ organizational conditions are related to what occupational health and safety management (OHSM) is actually conducted and how this relates to the work-related health of employees. The aim of this study is therefore to investigate if managers’ organizational conditions are associated with the conducted OHSM, and if the conducted OHSM is associated with the psychosocial work environment and well-being of the employees.

An electronic questionnaire was sent to managers and their employees working in 10 different organizations in Sweden, resulting in 1,097 valid responses. Structural equation modeling (SEM) was used to analyze the results.

The SEM analysis showed that managers’ conditions were related to employee well-being via OHSM and psychosocial work environment (job demands and job resources).

This study contributes to the existing literature in the field of OHSM by placing explicit focus on the role of organizational conditions for conducting OHSM. By studying not only the link between work environment and health, but also focus on the underlying organizational structures for OHSM, provides additional possibilities for prevention of the increasing work-related illness. As such, this paper contributes to a more holistic perspective in the field of OHSM.

3D printing has been warmly welcomed by clothing enterprises for its customization capacity in recent years. However, such clothing enterprises have to face the digital transformation challenges brought by 3D printing. Since the business model is a competitive weapon for modern enterprises, there is a research gap between business model innovation and digital transformation challenges for 3D-printing garment enterprises. The aim of the paper is to innovate a new business model for 3D-printing garment enterprises in digital transformation.

A business model innovation canvas (BMIC), a new method for business model innovation, is used to innovate a new 3D-printing clothing enterprises business model in the context of digital transformation. The business model canvas (BMC) method is adopted to illustrate the new business model. The business model ecosystem is used to design the operating architecture and mechanism of the new business model.

First, 3D-printing clothing enterprises are facing digital transformation, and they urgently need to innovate new business models. Second, mass customization and distributed manufacturing are important ways of solving the business model problems faced by 3D-printing clothing enterprises in the process of digital transformation. Third, BMIC has proven to be an effective tool for business model innovation.

The new mass deep customization-distributed manufacturing (MDC-DM) business model is universal. As such, it can provide an important theoretical reference for other scholars to study similar problems. The digital transformation background is taken into account in the process of business model innovation. Therefore, this is the first hybrid research that has been focused on 3D printing, garment enterprises, digital transformation and business model innovation. On the other hand, business model innovation is a type of exploratory research, which means that the MDC-DM business model’s application effect cannot be immediately observed and requires further verification in the future.

The new business model MDC-DM is not only applicable to 3D-printing garment enterprises but also to some other enterprises that are either using or will use 3D printing to enhance their core competitiveness.

A new business model, MDC-DM, is created through BMIC, which allows 3D-printing garment enterprises to meet the challenges of digital transformation. In addition, the original canvas of the MDC-DM business model is designed using BMC. Moreover, the ecosystem of the MDC-DM business model is constructed, and its operation mechanisms are comprehensively designed.

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.

The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.

The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.

Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.

The purpose of this study was to fill the gap in understanding the impact of Drug Recognition Expert (DRE) evidence and testimony in driving under the influence (DUI) trials. This was accomplished by documenting and analyzing the perceptions of DREs and the DRE program across different stakeholders to understand how and when this type of evidence is used in DUI trials.

The methodology is a qualitative case study of the DRE program in one police agency in Washington. Data were collected using semi-structured interviews with criminal justice actors and state-level experts on their perceptions of the DRE program for the agency. Themes were developed from these interviews to analyze their perceptions of the efficacy and utility of DREs in trials.

While the courts in Washington accept DRE evidence in criminal trials, DRE evidence is largely absent in the adjudication process. Participants noted multiple reasons for this, including the lack of trials, the primacy of blood evidence and the expansion of the Advanced Roadside Impaired Driving Enforcement (ARIDE) program.

Although the DRE program has been around for decades, there is a lack of peer-reviewed studies regarding DRE evidence, and no studies regarding how court actors perceive and use DRE evidence. Understanding when and how DRE evidence is utilized in DUI trials can increase its value and utility by prosecutors and the national DRE program.

Nutrition labels provide a cost-effective method of conveying nutrition information to consumers. This study aimed to assess the use of nutrition facts panels, knowledge of traffic light labelling (TLL) and perceived healthiness of food items using TLL among consumers.

A web-based cross-sectional study was conducted among adults in the United Arab Emirates (UAE) (n = 1,322). TLL knowledge score was derived for each participant. Conjoint analysis was used to calculate the utilities and relative importance of the perceived healthiness scores for four attributes (fat, saturated fat, total sugar, salt) at the aggregate level.

Participants had a positive attitude towards TLL but were less familiar with TLL than the nutrition facts panel (47.4 vs 85.8%). The mean TLL knowledge score was 3.6 out of 7 (51.6%). Younger age, higher education, higher income, and health-related qualifications were associated with higher scores. Conjoint analysis showed that participants tend to choose products with greener labels, especially for sugars (80.1%) and avoid red labels for fats. Sugars had the highest percentage value of relative importance compared to the other attributes (27.1%).

The study outcomes offer valuable insights into the extent of consumer awareness, comprehension and utilization of nutrition facts panels in the UAE. These findings contribute essential knowledge for a deeper understanding of the impact of nutrition labels on consumer behaviour and decision-making in the region.