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1 – 10 of over 71000The value assessment process of the built heritage is a multipart procedure that includes diverse aspects with overlapping requirements. This process requires various measures to…
Abstract
Purpose
The value assessment process of the built heritage is a multipart procedure that includes diverse aspects with overlapping requirements. This process requires various measures to obtain better results, making it a multi-criteria decision-making (MCDM) process. In post-disaster cases, a management system is required to promptly evaluate the degree of risk and damage and to set the preservation priorities in order to effectively supervise and protect the heritage places. MCDM is utilized for configuring and solving decision and planning problems encompassing multiple criteria, to assist decision-makers.
Design/methodology/approach
This paper suggests an approach as a tool to be used in the development of the Built Heritage Record for Mosul Old City. It proposes a D&C technique as an MCDM effectual tool for solving multifaceted problems of heritage significance assessment process in post-conflict cities, adopting the conservation of the traditional houses of Mosul Old City as a case study.
Findings
The research results showed the need for a method to solve the complexity of the decision-making problem regarding the process of determining the value and significance of heritage buildings and sites in the old city of Mosul, and how to develop a methodology to facilitate decision-making within databases related to such a multi-criteria issue.
Research limitations/implications
For an effective judgment of the expert or participant in the evaluation process, and to contribute to the decision-making more objectively, exploiting digital management programs including an interactive user interface with the ability to share on the Internet is the focal next intention of the project.
Originality/value
The paper shows that by using specific software, a database for heritage places of the old city of Mosul could be generated to apply the proposed system. The expert can utilize the software to calculate and define the total value of the place automatically according to the entered data.
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Leopold Bayerlein and Omar Al Farooque
The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within…
Abstract
Purpose
The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.
Design/methodology/approach
The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.
Findings
This study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.
Originality/value
This study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.
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Derek Worthing and Samantha Organ
The purpose of this paper is to identify factors that contribute to the development of an effective conservation management plan (CMP).
Abstract
Purpose
The purpose of this paper is to identify factors that contribute to the development of an effective conservation management plan (CMP).
Design/methodology/approach
The approach was based on a literature review from which key issues and concerns were identified. This was followed by in-depth interviews with a number of creators and users of CMPs.
Findings
CMPs have developed as an identifiable process with the key stages having a logic and synergy with each other. The research found that undue emphasis was placed on some stages at the expense of others which lead to ineffective management tools often being produced. The reasons for this are related to the interests and background of the creators and a lack of interaction with organisational culture and processes – and importantly a failure to engage with frontline staff. In addition, there were also resource and skill constraints within the client organisation.
Research limitations/implications
Interviews were conducted with six creators (consultants) and seven users. These were mostly from national heritage organisations and specialist heritage consultants. A wider range of user organisations and consultants could be identified for follow-up research. Also those who actually deliver CMPs “on the ground” and day to day could form an important part of the development of this research.
Practical implications
CMPs should be practical working management tools which have to be used by the heritage organisation in order to be effective. This research will hopefully help practitioners focus on what needs to be done in order to produce an effective plan.
Social implications
The conservation of built heritage is essentially concerned with the protection of a social good. CMPs have the potential to provide effective protection of that which is seen as valuable and significant to individuals, groups and society at large.
Originality/value
The management of heritage is an area that is generally under-researched. This work will hopefully be engaged with by academics and practitioners in order to help establish and promote a wider interest in the field.
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Pierre Jouan and Pierre Hallot
The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information…
Abstract
Purpose
The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information systems (HIS). The authors propose to provide experts in the field with a dedicated framework to structure and integrate targeted data about historical objects' significance in such environments.
Design/methodology/approach
This research seeks the identification of key indicators which allow to better inform decision-makers about cultural significance. Identified concepts are formalized in a data structure through conceptual data modeling, taking advantage on unified modeling language (HIS). The design science research (DSR) method is implemented to facilitate the development of the data model.
Findings
This paper proposes a practical solution for the formalization of data related to the significance of objects in HIS. The authors end up with a data model which enables multiple knowledge representations through data analysis and information retrieval.
Originality/value
The framework proposed in this article supports a more sustainable vision of heritage preservation as the framework enhances the involvement of all stakeholders in the conservation and management of historical sites. The data model supports explicit communications of the significance of historical objects and strengthens the synergy between the stakeholders involved in different phases of the conservation process.
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Ferdous Farhana Huq, Rabeya Akter, Roxana Hafiz, Abdullah Al Mamun and Mashrekur Rahman
Built heritage is a unique resource, an irreplaceable expression of the richness and diversity of our past and of the generations who have gone before us. Old Dhaka has an…
Abstract
Purpose
Built heritage is a unique resource, an irreplaceable expression of the richness and diversity of our past and of the generations who have gone before us. Old Dhaka has an outstanding built heritage that is of significance not only in the local, but also in a national and regional context. But senseless urbanization and ignorance of such an important issue in the existing detailed area plan is destroying the built heritages of Dhaka. As a result, many heritage buildings of Dhaka have been destroyed and the destruction is going on unabated. Therefore, there is a need to re-examine how such destruction can be prevented. The paper aims to discuss these issues.
Design/methodology/approach
This research aims at the identification of heritages, their assessment and classification which is utterly significant for preserving the invaluable heritages. Heritages are classified according to their present condition which will show which type of heritage needs which type of attention.
Findings
The research indicates the way how a conservation planning for heritages can be done in a systematic and logical way. It reveals the present condition of the heritage buildings which will point out the way of preservation. There is no such document available which will tell general people about the most important or rare or significant heritages, the location of these heritages, or their background information. This research addresses these all issues.
Originality/value
To date, no conservation plans were implemented for Dhaka and there are no attempts to improve Old Dhaka through an urban design. The methodological approach in this research is new and effective for conserving heritages.
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Lidwine Spoormans and Ana Pereira Roders
Although residential neighbourhoods are the largest and most resilient share of a city and the process of urban conservation and renewal is ongoing, methods to assess their values…
Abstract
Purpose
Although residential neighbourhoods are the largest and most resilient share of a city and the process of urban conservation and renewal is ongoing, methods to assess their values are limited. This paper presents the results of a systematic literature review, revealing the state of the art and its knowledge gaps with regard to methods for assessing values of architecture in residential neighbourhoods.
Design/methodology/approach
The systematic literature review is based on studies selected by a research protocol, using a digital database of peer-reviewed literature. A metanarrative approach is used to synthesise the qualitative data from reviewed articles. This review has two stages: (1) giving an overview of the field and (2) categorising research methods and disciplines.
Findings
The review revealed a wide variety of studies from different disciplines and deduced its key trends, titled as “storylines”, concerning the methods to assess significance, integrating a broader scope of values and different perspectives. In particular, the “storylines” outside traditional heritage disciplines offer methods to include more stakeholders, link value assessment to policy development or highlight heritage potential. Results reveal the diversity in concepts and strengthen the need for an interdisciplinary vocabulary on values and methods, enabling planners and policymakers to compare their results and help to create more attractive and resilient cities.
Originality/value
By reviewing and comparing the selected studies from a wider range of disciplines and research fields, this paper shares insights into the complementary characteristics of the different types of value research, outlining the added value of the different perspectives.
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Catherine Cooper, Hannah Liu, Tobias Rowland, Riddhi Prajapati, Tayla Hurlock and Andy Owen
This study aims to assess a novel clinic whereby new patients were discussed in a multi-agency, multi-disciplinary panel and given feedback on the same day. The objectives were to…
Abstract
Purpose
This study aims to assess a novel clinic whereby new patients were discussed in a multi-agency, multi-disciplinary panel and given feedback on the same day. The objectives were to determine the impacts on time to commencing treatment, need for further assessment, discharges and staff and patient experiences.
Design/methodology/approach
Outcomes from the new assessment clinic were compared to previous individual assessments. Feedback questionnaires were given to patients, while a focus group was conducted with staff.
Findings
There was a significant reduction in the time to agreeing a treatment plan (34 days to <1 day), the need for further assessment (61%–23.2%) and a significant increase in the proportion discharged from secondary care (26.9%–49.8%). Clinician and patient feedback on the clinic was positive.
Practical implications
The model of a multi-agency, multi-disciplinary clinic could be used for assessing new referrals to community mental health teams.
Originality/value
The use of a multi-agency, multi-disciplinary clinic is a novel approach within community mental health teams which led to improvements in efficiency, while demonstrating positive patient and clinician feedback.
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Koorosh Gharehbaghi, Kerry McManus, Maged Georgy, Ken Farnes, Francesca Pagliara and Matt Myers
Through the significance matrix, this paper aims to investigate and explore the main sustainability factors of mega transportation infrastructure projects. Sydney’s Metro mega…
Abstract
Purpose
Through the significance matrix, this paper aims to investigate and explore the main sustainability factors of mega transportation infrastructure projects. Sydney’s Metro mega transportation infrastructure is used as a case study. Sydney’s Metro was selected because of its sustainability challenges faced because of the areas’ diverse ecological zones. Sydney’s Metro is thus examined as the basis of best practice for the determination of the sustainability factors of transportation infrastructures.
Design/methodology/approach
Using the significance matrix as a methodology, this research evaluates the environmental impact assessment and environmental assessment processes, to alleviate the problems of the mega transportation infrastructure.
Findings
This research found that a more comprehensive determination is needed to further analyse the sustainability factors of mega transportation infrastructures, use of a significance matrix would further assess the environmental complexities of mega transportation infrastructures and the sustainability factors of mega transportation infrastructures should include a nonlinear and asymmetrical scheme highlighting its components and carefully outlining its integration and consolidation.
Originality/value
Although there is concurrent research into sustainability factors of mega transportation, this paper undertakes a new methodology for such infrastructure. While the significance matrix is not a new concept, it has never been used specifically for mega transportation infrastructure. Subsequently, using the significance matrix as a methodology, this research undertakes such environmental analysis and assessment and thus produces a qualitative risk analysis matrix. The findings from this research will ultimately assist the key stakeholders of mega transportation infrastructures to better plan, monitor and support similar projects.
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Mayowa I. Adegoriola, Joseph H.K. Lai, Esther H.K. Yung and Edwin H.W. Chan
The paper aims to identify the critical constraints that impede heritage building (HB) facility managers from discharging their duties effectively and develop an index model to…
Abstract
Purpose
The paper aims to identify the critical constraints that impede heritage building (HB) facility managers from discharging their duties effectively and develop an index model to guide HB maintenance management (HBMM) practitioners to the critical constraints.
Design/methodology/approach
A literature review was conducted to identify HBMM constraints. Facilty management practitioners assessed the constraints' significance through an online survey. The factor analysis was used to shortlist and group the constraints, and the constraint clusters were analyzed by the fuzzy synthetic evaluation technique. A significant index cluster to determine HBMM constraints criticality was generated using the linear additive model.
Findings
Embracing a total of 16 HBMM constraints, the three clusters identified are: (1) managerial and inadequacy constraints, (2) pressure and bureaucracy constraints and (3) HB peculiarities constraints. Based on the generated significant index, the HB peculiarities cluster was identified as the most significant.
Research limitations/implications
The study was conducted in a particular jurisdiction, limiting the generalizability of the result. Future research should address this limitation by covering more jurisdictions.
Practical implications
The significant index model (SIM) developed enables HBMM practitioners to objectively assess the criticality of HB constraints and facilitates them to effectively strategize and allocate resources for HBMM.
Originality/value
The SIM, which transforms subjective judgment into the objective assessment of the HBMM constraints' criticality, can assist practitioners, policymakers and other HBMM stakeholders in implementing strategies for the sustainability of HBs.
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