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The prominent role of traditional contract and design‐build methods in the procurement of projects and the importance of planning in the success of the projects prompt this study. The study evaluates the levels of use of project documents and their influence on the outcome of projects procured by the two methods. The purpose of this paper is to assist stakeholders in comparing the documents prepared and the performance of projects procured by traditional contract and design‐build methods.

The study adopted a questionnaire survey approach to achieve its purpose. A field survey of 84 projects made up of 42 traditional contract projects and 42 design‐build projects selected by purposive sampling was conducted. Three categories of variables namely: procurement method, project planning and project outcome were used. Data were collected with the aid of structured questionnaires and analysed to derive and compare the levels of use of selected project plans, levels of project inception, design, tendering, construction and overall planning in projects procured by traditional contract and design‐build methods using percentage, mean and t‐test.

The results reveal that the levels of project stage and overall planning in projects procured by the two methods investigated are the same. However, the levels of use of specific plans and project outcome in the two categories of projects are significantly different. The study considers the difference in the levels of use of project plans to be responsible for the lower delivery time and cost of projects procured by traditional contract method and higher quality standards in projects procured by design‐build method.

The paper has revealed the level of efforts put into the planning of projects procured by traditional contract and design‐build methods and their influence on the performance of the projects. The results will make project stakeholders aware of how to improve their efforts, thereby improving the outcome of the projects.

The purpose of this paper is to present the use of activity-based costing (ABC) approach as an alternative option to the traditional cost accounting system. The contribution of this study is to demonstrate, through a simple example, the application of that costing system in a service (maintenance) industry, i.e. the paper intended to develop a procedure for a cost model that help in calculating any maintenance job cost, to a reasonable degree of accuracy, based on the actual activities performed.

This research uses a simple example whereby hypothetical activities and cost data of maintaining an injector and a pump, of an internal combustion engine, are used, presented and analyzed based on the use of the developed procedure.

ABC system provides more accurate cost estimates rather than the traditional “order costing” methods that uses unit-level costs which are variable in relation to change in service volume. Traditional cost methods distort the costs by applying overhead uniformly over different jobs of varied complexities and activities scope. On the other hand, ABC is a useful means to distribute the overhead costs in proportion (fairly) to the actual activities performed in a specific job and, hence, enhance the rationality of decision making, i.e. will not distort the accounting information used for cost reduction, pricing, and evaluation matters. The results obtained from the analysis showed that allocating costs to the maintained injector decreased from $83.55 to $71.95 and, finally, to $67.57 when using the workshop-wide, two-stage and ABC overhead allocation methods, respectively; while that of the pump increased from $298.90 to $340.34 and, finally, to $359.48 when using the same three methods, in the same order, respectively. The result is quite fair when considering the complexity of the fuel pump, in terms of design and maintenance, when compared with the injector. Notice that using volume to allocate overhead costs results in over costing high-volume products, e.g. injectors (simple in terms of design and operation) and under costing low-volume products, e.g. pumps (more complex in terms of design and operation). The paper recommends to use ABC as a more accurate and fair method when charging maintenance job orders based on the analysis of costing two maintained items in the same premise while consuming different overhead resources.

This study attempts to analyze different methods to calculate a specific corrective maintenance job order. It strives to remedy the drawbacks of the traditional overhead costing of a job order when using principles related to the size of service, such as the direct labor cost/hours, as an allocation base. Consequently, the study proposed a new costing method, i.e. application of ABC. The traditional costing approach is considered by many firms as the best costing method. Nevertheless, it allocates overhead cost over job performed uniformly (equally) not differentiating between the complexity of the job and variety of the activities performed, e.g. using the same allocation base for “oil change” and “fuel pump adjustment” activities. So, ABC prevents cost distortions (unfairness) that could not be prevented by traditional cost accounting system. The author believes that the method presented in this paper will provide a useful management tool for costing maintenance jobs based on the appropriate selected activity drivers in maintenance workshops. The method could be applied for costing maintenance activities in maintenance of all industrial sectors.

The use of traditional costing method has proven to be distorted by applying overhead uniformly over different jobs of varied complexities and activities scope. In this paper the authors strive to present an effective costing alternative that outperforms the traditional ones with regard to overhead allocation. The paper aims to find reliable and fair maintenance costing method, i.e. to find out the relationships between maintenance activities and cost drivers. Although, ABC is widely used in manufacturing industry, no application or current research has presented an applicable thorough worked-out example, with the exception, to the author’s knowledge, of one in the aeronautical industry, to implement ABC method in maintenance industry. The importance of using this method comes from the fact that it provides, relatively, accurate and fair maintenance bills that provide customer satisfaction and firm good image. Hence, the paper is relevant in this respect and intended to contribute to the practice of maintenance management.

This study aims to more deeply examine the various types of testing mediations and use the comparison test by using test-based mediation Sobel models and Bayesian approach. The purpose of this study are to apply the traditional (using indirect effect) and Sobel test, extend Yuan and MacKinnon (2009) work on Bayesian mediation analysis. Both analysis methods of mediation (Traditional, Sobel Test and Bayesian estimation) should apply in the research of management, by using structural equation modeling (SEM) in a structural model, with one mediation, one exogenous (independent) and one endogenous variable. The meta-analysis approximation has been used to investigate the job satisfaction as a mediation in the relationship between employee competence and performance (endogenous).

Data were collected from ten dissertations of students of the Management Doctoral Program at the Brawijaya University from 2009 until 2013; data were analyzed for the mediation variable of job satisfaction (M) in the relationship between employee competence (X) and employee performance (Y) (Muindi and Obonyo, 2015; Olcer, 2015; Sattar et al., 2015; Khan and Ahmed, 2015). A researcher can determine the mediating variable and whether it is complete or partial or if mediation exists in several ways.

The results of the above findings using meta-analysis showed that 60% of previous research states that job satisfaction is a partial mediation on relationship competence of the performance, 10% of previous research states that job satisfaction is a full mediation on relationship competence of the performance and 30% stated that job satisfaction is not pemediasi (pemediasi means Mediation variable) on the relationship between competence and performance. This research found that all three approaches provide similar conclusions for ten previous research.

The findings showed that the Sobel approach and the Bayesian approach provide results that are more sensitive than the traditional approach.

In my opinion, the rule to investigate the mediation variable should be completed with the conditions (1) q (theta) is not statistically significant, (2) α (alpha) and β (beta) are significant, and (3) q’ (theta) is significant, and increase when M is include as an additional predictor. This condition called partial mediation.

The traditional method is simpler and easy. The method is less sensitive and is not sufficient for investigating the mediating variables. In general, the method results in a mediation variable, but it cannot be used to determine either partial or complete mediation variables. So, investigation by Baron and Kenny Methods (in Hair et al., 2010), the rule or testing called Sobel Test and another approach such as Bayesian to determine the mediation variable is necessary.

Various methods for detecting mediating/intervening have been widely used in previous research as a method of measurement using indirect effect (Hair et al., 2010), and calculations have been performed using Sobel test (Baron and Kenny, 1986) and Bayesian approach (Enders, 2013). In this study, I wanted to more deeply examine the various types of testing mediations, and use the comparison test by using the test-based mediation Sobel models and Bayesian approach (Baron and Kenny, 1986; Enders, 2013). The statistical application should not be complicated and difficult, it but must rather be simple and easy, so that it is user-friendly. The traditional method is simpler and easier than the other methods, but how sensitive is it? This research is conducted to investigate this problem. The evaluation of mediating mechanisms has become a critical element of behavioral science research (Enders, 2013), especially in the field of management, not only to assess whether (and how) interventions achieve their effects but also, more, broadly, to understand the cause of behavioral change. Methodologists have developed mediation analysis techniques for a broad range of substantive applications. However, methods for estimating mediation mechanisms with various methods have been understudied. The purpose of this study is to apply the traditional (using indirect effect) and Sobel tests and extend Yuan and MacKinnon’s (2009) work on the Bayesian mediation analysis. Both analyses methods of mediation (traditional and Sobel test and Bayesian estimation) should apply in the research of management, by using structural equation modeling (SEM) in a structural model, with one mediation, one exogenous (independent) and one endogenous variable. The meta-analysis approximation has been used to investigate job satisfaction as the mediation in the relationship between employee competence and performance (endogenous). This study uses software R to complete the mediating effect (Enders, 2013). R is a language and environment for statistical computing and graphics. It is a GNU project which is similar to the S language and environment which was developed at Bell Laboratories (formerly AT&T, now Lucent Technologies) by John Chambers et al. R provides a wide variety of statistical analyses such as SEM and Mediation test. R provides an open source route for participation in that activity. The Bayesian estimation approach provides an R function and a macro that applies the method of mediation analysis.

This paper aims to study the effects of digital flipped classroom teaching method integrated cooperative learning model on learning motivation and outcome. From the perspective of promoting students’ learning engagement, this study puts forward suggestions for the effective implementation of flipped classroom teaching, so as to provide reference for the implementation of flipped classroom teaching practice in colleges and universities. Along with the time change and promotion of 12-year compulsory education, traditional didactic instruction can no longer satisfy all students. The reform wave in education is therefore emerged in past years, where the “flipped classroom” model strikes a chord and becomes a trend.

By applying nonequivalent pretest posttest control group design to the experimental research, 242 college students in Henan Province are selected as subjects of study. They are divided into four groups. The first group adopts the flip classroom teaching method. The second group adopts the cooperative teaching method. The third group adopts the flipping classroom teaching method integrated the cooperative teaching method. The fourth group (control group) adopts the traditional teaching method. The study lasted 15 weeks with sessions carried out 3 h a week.

The research results show significant effects of flipped classroom teaching method on learning motivation, flipped classroom teaching method on learning outcome, cooperative learning on learning motivation, cooperative learning on learning outcome, flipped classroom teaching method integrated cooperative learning on the promotion of learning motivation and flipped classroom teaching method integrated cooperative learning on the promotion of learning outcome.

First, on the basis of consulting the links of many teaching strategies and summarizing the experience of flipped classroom practice in famous universities, a series of teaching strategies is put forward. However, the pertinence of different subjects may be different, which requires teachers to focus on the specific practice of reference. Second, due to the limitation of time, the author spent more time and energy on the proposal part of strategy, and the scientific nature of the strategy is not verified in practice, so it needs to spend time and practice in the later stage to improve this work.

This topic is the integrated design practice and research of flipped classroom in current teaching. The practical significance of the research is to find a solution to the problem of low learning efficiency of students in traditional classrooms, so as to update teachers’ teaching concepts, change teaching methods and promote teaching behaviors. In flipped classroom, there is a systematic integrated design process before, during and after class, which can effectively improve teachers’ teaching design ability, help students change their learning methods and truly improve students’ learning efficiency and effectiveness. The research on the implementation of flipped classroom can enrich the theory of flipped classroom, including the research on the orientation of learning theory and the reorientation of the role of teachers and students. This study can provide theoretical support for the strategies and environment for the cultivation of students’ independent learning ability. The results of this study can provide a reference for improving the scientificity and diversity of research methods.

Based on the integrated design of flipped classroom before, during and after class, this research systematically explores the role of flipped classroom in cultivating students’ autonomous learning ability in the teaching of information science and technology, and studies how to maximize the role of flipped classroom in teaching to promote and help students’ learning. In addition, a special iterative method is adopted. In each round of research, according to the opinions of students and peers, the inadequacies and improvements in the last round of research is found, certain links are increased or decreased, and finally the research goals are achieved.

Web-based language learning (WBLL) materials have long been favored by English language instructors because they are plentiful, easily accessible, user-friendly and, most importantly, free. This research looks into the effects of learning the simple perfect tense translation in three different English translation classes that used three different teaching methods: traditional face-to-face, integrative and web-based learning. It also aims to investigate the impact of gender on every mode of instruction and to identify the most effective method for learning translation.

The study is quantitative, with a pretest/posttest quasi-experimental research design. A total of 93 third-year undergraduate students (51 female and 42 male students) participated in the pretest/posttest design. Each group was exposed to one mode of instruction for nine weeks. All groups sat for a pretest in the first week of the treatment. After the treatment, the participants were provided with a posttest, and the data obtained were analyzed using the SPSS computer software program.

The findings revealed a significant difference in both tests for all modes used. All three groups improved in their gain score, but the highest gain among these groups was the integrative method, followed by web-based learning. The result of the independent sample t-tests and ANOVA exhibited that there was no significant difference in the level of students between the two groups, both were sig. two-tailed (p = 0.342). Furthermore, it was discovered that gender did not affect students' performance in the posttest (Z = −1.564, p > 0.05) when each mode of instruction was applied. Finally, the integrative method was observed to be the most effective.

The findings can inspire translation course designers to plan necessary policies or syllabi regarding English translation courses and may serve as a platform for improving the curriculum for training and motivating the next generation of English as a Foreign Language (EFL) learners.

The findings of this study could be used to improve English instruction in countries where English is a second or foreign language. The actual gap in knowledge is that no other studies have compared all three groups in the past few years.

With the continuous development of online shopping, analyzing the competitiveness of products in the fierce market competition is becoming increasingly crucial to position their own product development. However, the information overload brought by the network development makes it getting difficult to obtain the accurate competitiveness information. Therefore, competitiveness analysis research to combine with the perceived helpfulness study needs urgent solution. Furthermore, deviations exist in the three common methods of perceived helpfulness research. Finally, the traditional information fusion analysis only analyzes the advantages and disadvantages of products in competitiveness analysis without taking account of the competitive environment.

This study puts forward a novel prediction model of perceived helpfulness in conjunction of unsupervised learning and sentiment analysis techniques, to conduct the comparison with pros and cons of congeneric products.

This paper adopts Wilcoxon test to demonstrate the significant rectification of our competitiveness analysis to the traditional methods. It is noted that the positive reviews of the products in this study impact more on product word of mouth and competitiveness than negative ones.

To sum up, the results of this study benefit businesses in locating their dynamic market position with competitors in practice and exploring new method for long-term development strategic planning.

The purpose of this paper is (1) to review, analyze and assess the existing literature on lean tools selection studies published from 2005 to 2021; (2) to identify the limitations faced by previous studies; and (3) to suggest future works that are necessary to facilitate the selection of lean tools.

A systematic approach was used in order to identify, collect and select the articles. Several keywords related to the selection of lean tools were used to collect articles from different Scopus indexed journals. Next, the study systematically reviewed and analyzed the selected papers to identify the lean tools' selection method and discussed its features and limitations.

An analysis of the results showed that previous studies have adopted two types of methods for selecting lean tools. First, there are various traditional methods being used. Second, multi-criteria decision-making (MCDM) methods were commonly used in previous studies, such as the multi-objective decision-making method (MODM), single multi-attribute decision-making (MADM) methods and hybrid (MCDM). Moreover, the study revealed that the lean tools' selection methods in previous studies were based on evaluating the relationship between either lean tools and performance metrics or lean tools and waste, or both.

In terms of its theoretical value, the study is considered as an extension of the previous researches performed on this topic by determining and analyzing the features of the most selection methods of lean tools. Unlike previous review papers, this review had considered discussing and analyzing the characteristics and limitations of these methods. Section 2.2 of this paper reviewed some of the categories of MCDM methods as well as some of the traditional methods used in the selected previous studies. Section 2.1 of this paper explained the concept of lean management and its application benefits. Further, only three sectors were covered by the previous studies in this review paper. This study also provided recommendations for future research. Therefore, it provided researchers with a good conception of how to conduct the studies on lean tools selection. Besides, knowing the methods used in previous studies can help researchers develop new methods to select the best set of lean tools. That is, this study provided and advanced the existing knowledge base for researchers concerning lean tools selection, especially there is limited availability of review papers on this topic. Moreover, the study showed researchers the importance of the relationship between lean tools and indicators or/and performance indicators to determine the appropriate set of lean tools so that the results of future studies will be more realistic and acceptable.

Practically, manufacturers face a significant challenge when selecting proper lean tools. This study may enhance managers, manufacturers and company's knowledge to identify most of the methods used to choose the best set of lean tools and what are the advantages, disadvantages and limitations of these methods as well as the latest studies that have been adopted in this topic. That means this study can direct companies to prioritize the application of lean tools depending on either the manufacturing performance metrics or/and manufacturing wastes so that they avoid incorrect application of lean tools, which will add more non-value added activities to operations. Therefore companies can decrease the time and cost losses and enhancing the quality and efficiency of the performance. Correctly implementing the best set of lean tools in companies will lead in general to correctly applying lean management in corporations. Therefore, these lean tools can boost the economic aspect of companies and society through reducing waste, improving performance indicators, preserving time and cost, achieving quality, efficiency, competitiveness, boosting employee income and improving the gross domestic product. The correct lean tool selection reduces customer complaints and employee stress and improves work conditions, health, safety and labor wellbeing. Besides, the correct lean tools selection improves materials usage, energy usage, water usage and decreases liquid wastes, solid wastes and air emissions. As a result, the right selection of lean tools will have positive effects on both the environment and society. The study may also encourage manufacturers and researchers to adopt studies on lean tools selection in small- and medium-sized companies because the study referred to the importance and participation of these kinds of companies in a large proportion of the economy of developing countries. Further, the study may encourage some countries that have not previously adopted this type of study, academically and industrially to conduct lean tools selection studies.

As mentioned previously, the correct lean tool selection reduces customer complaints and employee stress and improves work conditions, health, safety and labor wellbeing. The proper lean tools selection improves materials usage, energy usage, water usage and decreases liquid wastes, solid wastes and air emissions. As a result, the right choice of lean tools will positively affect both the environment and society.

The study expanded the efforts of previous studies concerning lean management features. It provided an accurate review of most lean tools selection studies published from 2005 to 2021 and was not limited to the manufacturing sector. It further identified and briefly described the selection methods concerning lean tools adopted in each paper.

This note presents a method of teaching accounting problems involving the use of the effective interest method such as bonds, notes, capital leases, and installment sales. The method is conceptually sound and simpler than the traditional method found in current textbooks and stimulates student interest by focusing on the economics of the transaction and relating it to real-life examples.

To assess its pedagogical efficacy, the method was tested in the introductory and intermediate accounting classes. In both courses, the results indicate that students' test scores are significantly higher under the new method than the traditional method. It is hoped that this evidence of the superiority of the new method in a classroom environment will spur its adoption by instructors and textbook writers.

This study aims to investigate the impact of traditional teaching and active learning methods in lean management (LM) on the development of both soft and hard skills.

Through a longitudinal study, team members from two different organisations (the administrative sector of a public higher education institution and a public teaching hospital), each adopting different teaching methods to support their LM trainings, were systematically examined at four moments during an 18-month period. How teaching methods impacted team members’ development and knowledge was then assessed using multivariate data analysis techniques.

Results indicated that LM trainings can provide significant impacts when a combination of traditional teaching methods and active learning is adopted. Traditional teaching methods can be a good choice for learning hard skills depending on resources’ availability. However, it is recommended to include active learning methods to assist in the comprehension of more complex and abstract LM concepts (soft skills).

Although there exists a large number of publications on the relationship between LM implementation and teaching methods, the number of studies that consider the development of both hard and soft skills is rather limited. This study complements the existing literature on LM by identifying which teaching methods can support the development of hard skills and which the development of soft skills. Such identification facilitates the work of both scholars wishing either to begin or to dig deeper into this sphere and practitioners pursuing the best outcomes from LM.

The purpose of this paper is to systematically review the published slicing methods for additive manufacturing (AM), especially the multi-direction and non-layerwise slicing methods, which are particularly suitable for the directed energy deposition (DED) process to improve the surface quality and eliminate the usage of support structures.

In this paper, the published slicing methods are clarified into three categories: the traditional slicing methods (e.g. the basic and adaptive slicing methods) performed in the powder bed fusion (PBF) system, the multi-direction slicing methods and non-layerwise slicing methods used in DED systems. The traditional slicing methods are reviewed only briefly because a review article already exists for them, and the latter two slicing methods are reviewed comprehensively with further discussion and outlook.

A few traditional slicing approaches were developed in the literature, including basic and adaptive slicing methods. These methods are efficient and robust when they are performed in the PBF system. However, they are retarded in the DED process because costly support structures are required to sustain overhanging parts and their surface quality and contour accuracy are not satisfactory. This limitation has led to the development of various multi-direction and non-layerwise slicing methods to improve the surface quality and enable the production of overhangs with minimum supports.

An original review of the AM slicing methods is provided in this paper. For the traditional slicing methods and the multi-direction and non-layerwise slicing method, the published slicing strategies are discussed and compared. Recommendations for future slicing work are also provided.