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The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

The numerical quadrature of the stiffness matrices and force vectors is a major factor in the accuracy and efficiency of the finite element methods. Even in the analysis of linear problems, the use of too many quadrature points results in a phenomenon called locking whereas the use of insufficient quadrature points results in a phenomenon called spurious singular mode. Therefore, efficient numerical quadrature schemes for structural dynamics are developed. It is expected that these improved finite elements can be used more reliably in many structural applications. The proposed developed quadrature schemes for the continuum and shell elements are straightforward and are modularized so that many existing finite element computer codes can be easily modified to accommodate the proposed capabilities. This should prove of great benefit to many computer codes which are currently used in structural engineering applications.

This paper aims to propose and implement an integrated augmented-reality (AR)-aided assembly environment to incorporate the interaction between real and virtual components, so that users can obtain a more immersive experience of the assembly simulation in real time and achieve better assembly design.

A component contact handling strategy is proposed to model all the possible movements of virtual components when they interact with real components. A novel assembly information management approach is proposed to access and modify the information instances dynamically corresponding to user manipulation. To support the interaction between real and virtual components, a hybrid marker-less tracking method is implemented.

A prototype system has been developed, and a case study of an automobile alternator assembly is presented. A set of tests is implemented to validate the feasibility, efficiency, accuracy and intuitiveness of the system.

The prototype system allows the users to manipulate and assemble the designed virtual components to the real components, so that the users can check for possible design errors and modify the original design in the context of their final use and in the real-world scale.

This paper proposes an integrated AR simulation and planning platform based on hybrid-tracking and ontology-based assembly information management. Component contact handling strategy based on collision detection and assembly feature surfaces mating reasoning is proposed to solve component degree of freedom.

The impact of artificial intelligence (AI) and extended reality (XR, including virtual reality [VR], augmented reality [AR], and mixed reality [MR]) on marketing in Industry 5.0 and Society 5.0 is explored with systematic literature review in this chapter. AIXR is becoming a necessary aspect of marketing, driven by efficiency, productivity, and innovation. Despite AI's capabilities, the human touch in marketing is preferred due to superior adaptive, creative, and innovative abilities. The use of fully automated marketing systems is limited to specific tasks. This research will benefit both practitioners and academics focusing on AIXR in marketing and is limited by the number of included literature.

The purpose of this paper is to present a methodology that integrates design and assembly planning in an augmented reality (AR) environment. Intuitive bare-hand interactions (BHIs) and a combination of virtual and real objects are used to perform design and assembly tasks. Ergonomics and other assembly factors are analysed during assembly evaluation.

An AR design and assembly (ARDnA) system has been developed to implement the proposed methodology. For design generation, 3D models are created and combined together like building blocks, taking into account the product assembly in the early design stage. Detailed design can be performed on the components and manual assembly process is simulated to evaluate the assembly design.

A case study of the design and assembly of a toy car is conducted to demonstrate the application of the methodology and system.

The system allows the users to consider the assembly of a product when generating the design of the components. BHI allows the users to create and interact with the virtual modes with their hands. Assembly evaluation is more realistic and takes into consideration the ergonomics issues during assembly.

The system synthesizes AR, BHI and a CAD software to provide an integrated approach for design and assembly planning, intuitive and realistic interaction with virtual models and holistic assembly evaluation.

The purpose of this paper is to draw upon social information processing theory and its purpose is twofold. First, it aims to examine the relationship among five brand personality traits (responsibility, activity, simplicity, emotionality and aggressiveness) as to brand equity created on social media in the banking industry of Latvia. Second, it aims to unveil the indirect effects of brand personality on brand loyalty, treating brand equity as a mediating variable.

A questionnaire was designed and a survey method was employed in line with the above-mentioned purposes. Data were collected from 404 customers who followed retail banks on social media. A series of hypotheses were developed and tested using structural equation modeling.

The results show that aggressiveness, followed by responsibility and activeness, form positive brand equity on social media. In contrast, emotionality and simplicity do not contribute to the brand equity of banks on social media. The results also reveal that brand equity positively impacts brand loyalty and partially mediates brand personality and brand loyalty relationship. The theoretical model is thus validated and can be used in future research.

The current study is cross-sectional and has a limited sample size and representativeness. Nevertheless, the results of the present study bring valuable implications for marketing managers who value the role of social media in creating long-term company–customer relationships.

Over the past 20 years, the literature has been dominated by studies that mainly focus on the definition of brand personality and its traits. Unlike the aforementioned efforts, the current study brings new insight into the subject by focusing on brand personality created on social media and linking it to the actual consumer outcomes and exploring the mediating role of brand equity in the banking industry of Latvia.

Based on the orthogonal approach for hybrid element methods, refined three‐dimensional isoparametric hybrid hexahedral elements have been developed. The behaviour of the proposed models are discussed in respect of coordinate invariance, spurious zero energy modes and the ability to pass the patch test. By adopting the orthogonality of strain energy, the element stiffness matrix can be decomposed into a series of stiffness matrices in which the implementational effectiveness can be improved. A number of examples is used to demonstrate the implementation efficiency, accuracy and distortion insensitivity of the proposed elements, and its capacity of handling nearly incompressible materials

Apart from, the smart edge computing (EC) robot (SECR) provides the tools to manage Internet of things (IoT) services in the edge landscape by means of real-world test-bed designed in ECR. Eventually, based on the results from two experiments held in little constrained condition, such as the maximum data size is 2GB, the performance of the proposed techniques demonstrate the effectiveness, scalability and performance efficiency of the proposed IoT model.

Certainly, the proposed SECR is trying primarily to take over other traditional static robots in a centralized or distributed cloud environment. One aspect of representation of the proposed edge computing algorithms is due to challenge to slow down the consumption of time which happened in an artificial intelligence (AI) robot system. Thus, the developed SECR trained by tiny machine learning (TinyML) techniques to develop a decentralized and dynamic software environment.

Specifically, the waste time of SECR has actually slowed down when it is embedded with Edge Computing devices in the demonstration of data transmission within different paths. The TinyML is applied to train with image data sets for generating a framework running in the SECR for the recognition which has also proved with a second complete experiment.

The work presented in this paper is the first research effort, and which is focusing on resource allocation and dynamic path selection for edge computing. The developed platform using a decoupled resource management model that manages the allocation of micro node resources independent of the service provisioning performed at the cloud and manager nodes. Besides, the algorithm of the edge computing management is established with different path and pass large data to cloud and receive it. In this work which considered the SECR framework is able to perform the same function as that supports to the multi-dimensional scaling (MDS).

Spatial ability is essential for engineers’ professional performance. Several studies describe it as a skill that can be enhanced using new technologies. Virtual reality (VR) is an emerging technology that is proving very useful for training different skills and improving spatial perception. In this chapter, the authors firstly present some previous works that use VR to train students, mainly in the area of engineering studies, and which demonstrate that VR can improve some aspects of the spatial perception. This study took a group of engineering students who used VR technologies to carry out learning activities designed to improve their spatial perception, which was measured with a widely used spatial ability test. The results obtained confirm that the use of VR technologies can improve students’ spatial perception. This proposal is easily transferable to other educational contexts. On the one hand, it could be implemented to improve spatial ability in other engineering studies, and on the other hand, with simple adaptation, it could be used to enhance other skills.

This study aims to analyze the effect of the use of social media on the perception of brand personality and to identify its effect on customer brand engagement.

The study adopted an exploratory approach, adapting Aaker's brand personality scale (1997) to the context of cultural tourism before carrying out a quantitative study resorting to a structural equation modeling to obtain empirical evidence to identify these relationships.

The findings reveal that the use of social media has a positive effect on the perception of brand personality and that brand personality, likewise, has a positive effect on customer brand engagement.

This study indicates that transmission of an attractive brand personality according to the desires of the public, combined with dissemination through social media, is a valid strategy to improve customer brand engagement.

This study represents an advance in the specialized literature on the value that consumers place on information transmitted through social media. Specifically, it sheds light on how the transmission of brand personality through social media affects customer brand engagement.

本研究旨在分析使用社交媒体对品牌个性感知的影响, 并确定其对客户品牌参与度的影响。

该研究采用探索性方法, 将Aaker（1997）的品牌人格量表适应文化旅游的背景, 然后使用结构方程模型（SEM）进行定量研究, 以获取关于拟议关系的经验证据

研究结果表明, 社交媒体的使用对品牌个性的感知具有积极影响, 而品牌个性同样对客户品牌参与度也具有积极影响。

这项研究表明, 根据公众的需求来传递有吸引力的品牌个性, 并通过社交媒体进行传播, 是提高客户品牌参与度的有效策略。

这项研究代表了有关消费者对通过社交媒体传播的信息所具有的价值的专业文献的进步。 具体而言, 它揭示了通过社交媒体传播品牌个性如何影响客户品牌参与度。

este estudio tiene como objetivo analizar el efecto del uso de los social media en la percepción de la personalidad de marca e identificar su efecto en el customer brand engagement.

el estudio adoptó un enfoque exploratorio, adaptando la Brand Personality Scale de Aaker (1997) al contexto del turismo cultural antes de llevar a cabo un estudio cuantitativo mediante un modelo de ecuaciones estructurales (SEM) para obtener evidencia empírica sobre las relaciones propuestas.

los resultados revelan que el uso de los social media tiene un efecto positivo en la percepción de la personalidad de marca y que la personalidad de marca tiene un efecto positivo en el customer brand engagement.

este estudio demuestra que la transmisión de una personalidad de marca atractiva de acuerdo con los deseos del público, combinada con su difusión a través de los social media es una estrategia válida para mejorar el customer brand engagement.

este estudio representa un avance en la literatura especializada sobre el valor que los consumidores otorgan a la información transmitida a través de los social media. Específicamente, arroja luz sobre cómo la transmisión de la personalidad de la marca a través de los social media influye en el customer brand engagement.