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This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.

This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation.

First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards.

First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.

This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.

The purpose of this paper is to introduce new implementations for parallel processing applications using bijective systolic networks and their corresponding carbon-based field emission controlled switching. The developed implementations are performed in the reversible domain to perform the required bijective parallel computing, where the implementations for parallel computations that utilize the presented field-emission controlled switching and their corresponding many-valued (m-ary) extensions for the use in nano systolic networks are introduced. The second part of the paper introduces the implementation of systolic computing using two-to-one controlled switching via carbon-based field emission that were presented in the first part of the paper, and the computational extension to the general case of many-valued (m-ary) systolic networks utilizing many-to-one carbon-based field emission is also introduced.

The introduced systolic systems utilize recent findings in field emission and nano applications to implement the functionality of the basic bijective systolic network. This includes many-valued systolic computing via field-emission techniques using carbon-based nanotubes and nanotips. The realization of bijective logic circuits in current and emerging technologies can be very important for various reasons. The reduction of power consumption is a major requirement for the circuit design in future technologies, and thus, the new nano systolic circuits can play an important role in the design of circuits that consume minimal power for future applications such as in low-power signal processing. In addition, the implemented bijective systems can be utilized to implement massive parallel processing and thus obtaining very high processing performance, where the implementation will also utilize the significant size reduction within the nano domain. The extensions of implementations to field emission-based many-valued systolic networks using the introduced bijective nano systolic architectures are also presented.

Novel bijective systolic architectures using nano-based field emission implementations are introduced in this paper, and the implementation using the general scheme of many-valued computing is presented. The carbon-based field emission implementation of nano systolic networks is also introduced. This is accomplished using the introduced field-emission carbon-based devices, where field emission from carbon nanotubes and nano-apex carbon fibers is utilized. The implementations of the many-valued bijective systolic networks utilizing the introduced nano-based architectures are also presented.

The introduced bijective systolic implementations form new important directions in the systolic realizations using the newly emerging nano-based technologies. The 2-to-1 multiplexer is a basic building block in “switch logic,” where in switch logic, a logic circuit is realized as a combination of switches rather than a combination of logic gates as in the gate logic, which proves to be less costly in synthesizing multiplexer-based wide variety of modern circuits and systems since nano implementations exist in very compact space where carbon-based devices switch reliably using much less power than silicon-based devices. The introduced implementations for nano systolic computation are new and interesting for the design in future nanotechnologies that require optimal design specifications of minimum power consumption and minimum size layout such as in low-power control of autonomous robots and in the adiabatic low-power VLSI circuit design for signal processing applications.

The introduced bijective systolic implementations form new important directions in the systolic realizations utilizing the newly emerging nanotechnologies. The introduced implementations for nano systolic computation are new and interesting for the design in future nanotechnologies that require optimal design specifications of high performance, minimum power and minimum size.

This paper aims to the perspective of stakeholders, from external variables of the Building Information Modeling (BIM) system, users, task flow, the nature of the development of the execution process, organizational structure and policy impacts, that established a relationship among the internal concepts and intentions for the BIM application, individual or organizational differences, controlling interference factors and environmental constraints, discussed the combination of the values and barriers of BIM implementation.

Through the co-occurrence statistics and genre analysis based on co-citation context analysis and constructs the common information that impacts the combination of values and barriers of BIM implementation. Then, the paper chose the expert database of the green construction and intelligent building branch of the China construction association, and obtained 104 sample data through modified snowball sampling, using exploratory factor analysis with factor load linear functions, combined factor variance contribution rate weights.actor variance contribution rate weights.

The results show that eight aspects can be defined as the values of BIM implementation (VI), and the barriers of BIM implementation (BI) mainly come from five aspects caused by insufficient cognition and two aspects of an uncertain value in China.

This research reflects a combined evaluation of the values of BIM implementation and barriers of BIM and highlights the significance of the sustainable development of BIM technology and the value of building future informatization applications.

The purpose of this study is to investigate, report and interpret the true, original meaning of the Toyota Way Respect for People (RFP) principles as intended by their creators.

The investigation was conducted by means of a systematic literature review, and findings are reported in an RFP framework and interpreted by proposing a conceptual RFP lean implementation framework.

It was found that the literature on the subject is fragmented, though consistent, among various sources. No single framework was found that explained the RFP principles. The difference between and necessity for two value streams were discovered – a traditional product value stream that highlights problems and an additional people value stream that delivers people that can solve these problems. Furthermore, key emerging themes of RFP were found to be teamwork, develop and challenge people, motivation, develop people as problem-solvers, safety, remove waste and display people’s capabilities.

The conceptual RFP lean implementation framework remains untested. Future research should, therefore, focus on gathering empirical data concerning the applicability and validity of the proposed conceptual RFP lean implementation framework in different contexts.

The explanation of the two different value streams allows organisations to shift their focus towards developing employees’ career paths, which will subsequently contribute towards improved organisational performance. The conceptual framework can also assist managers in providing the necessary psychological support during the change process of lean implementation. Thus, the proposed implementation framework suggests how to show RFP during lean implementation by assisting organisations to have a more balanced focus between the lean tools and techniques and the human side of lean management.

A contribution is made to the prevailing lean implementation literature by reporting the true, original meaning of the RFP principles as a single recapitulated framework. Furthermore, a conceptual RFP lean implementation framework is proposed that incorporates these RFP principles, according them the significance they are due. This review offers an understanding of the people aspect of lean implementation and proposes a practical means of addressing this often-neglected factor. The RFP framework and the RFP lean implementation framework could, therefore, possibly assist organisations in achieving more successful lean implementations.

The purpose of this paper is to introduce new non‐classical implementations of neural networks (NNs). The developed implementations are performed in the quantum, nano, and optical domains to perform the required neural computing. The various implementations of the new NNs utilizing the introduced architectures are presented, and their extensions for the utilization in the non‐classical neural‐systolic networks are also introduced.

The introduced neural circuits utilize recent findings in the quantum, nano, and optical fields to implement the functionality of the basic NN. This includes the techniques of many‐valued quantum computing (MVQC), carbon nanotubes (CNT), and linear optics. The extensions of implementations to non‐classical neural‐systolic networks using the introduced neural‐systolic architectures are also presented.

Novel NN implementations are introduced in this paper. NN implementation using the general scheme of MVQC is presented. The proposed method uses the many‐valued quantum orthonormal computational basis states to implement such computations. Physical implementation of quantum computing (QC) is performed by controlling the potential to yield specific wavefunction as a result of solving the Schrödinger equation that governs the dynamics in the quantum domain. The CNT‐based implementation of logic NNs is also introduced. New implementations of logic NNs are also introduced that utilize new linear optical circuits which use coherent light beams to perform the functionality of the basic logic multiplexer by utilizing the properties of frequency, polarization, and incident angle. The implementations of non‐classical neural‐systolic networks using the introduced quantum, nano, and optical neural architectures are also presented.

The introduced NN implementations form new important directions in the NN realizations using the newly emerging technologies. Since the new quantum and optical implementations have the advantages of very high‐speed and low‐power consumption, and the nano implementation exists in very compact space where CNT‐based field effect transistor switches reliably using much less power than a silicon‐based device, the introduced implementations for non‐classical neural computation are new and interesting for the design in future technologies that require the optimal design specifications of super‐high speed, minimum power consumption, and minimum size, such as in low‐power control of autonomous robots, adiabatic low‐power very‐large‐scale integration circuit design for signal processing applications, QC, and nanotechnology.

The purpose of this paper is to examine the relationship between overcoming the value management (VM) implementation barriers and VM implementation in the Egyptian building sector.

A critical review of the literature on VM was used to through bibliometric analysis has been conducted to highlight the studies’ gap and establish the VM barriers. These obstacles were then contextually transformed via a semi-structured interview and a pilot study, and subsequently organized in the form of a theoretical model. The primary data was collected from 335 building stakeholders in Egypt through the administration of questionnaire surveys. Consequently, structural equation models of partial least squares were applied to statistically assess the final model of VM barriers.

The bibliometric analysis shows that there is an inadequate study on VM implementation barriers in the Egyptian construction industry and insufficient studies on implementing VM in developing countries. Results obtained from the proposed model showed that overcoming the VM barriers has a major connection with successful VM implementation. This is indicated with the value of ß = 0.743, which is necessary when the firm is overcoming 1 unit of VM barriers.

This study fills the knowledge gap by identifying and emphasizing the critical obstacles to VM implementation.

Before initiating the implementation of change for transforming and improving an organization through lean thinking (LT), it has to first select a right value stream. Several implementation studies have been documented in literature, but not many studies have addressed this issue of value stream selection. The purpose of this paper is to propose and empirically validate a framework for selecting a value stream to implement LT.

8A framework is proposed by reviewing the literature on LT implementation case studies. Single case study methodology has been adopted to validate the application of 8A framework for selecting a value stream in an Indian educational institute. Since multiple qualifiers are considered simultaneously, a multi-criteria decision-making approach has been employed for choosing the value stream.

Utility of the proposed 8A framework for value stream selection was confirmed through its successful application in an educational institute. Out of three alternatives in the case organization, the teaching alternative was chosen for further LT implementation based on the application of 8A framework. Qualitative cross-validation and sensitivity analysis also confirmed the robustness of the value stream selection made using the 8A framework.

Framework proposed in this study comprehensively captures the important qualifiers that were overlooked by the widely adopted first tenet of LT. Future research can attempt to generalize the applicability of 8A framework in different contexts including manufacturing, healthcare, software development, etc. A further study can be carried out in two similar case organizations or in two value streams of the same case organization (say in two different plants) to compare the differences in the outcome of lean implementation when one chooses its value stream for LT implementation without the application of the proposed framework, while another chooses it by applying the 8A framework.

Through structured evaluation of the comprehensive set of qualifiers in 8A framework using a multi-criteria decision making model, an informed decision can be taken by the practitioners in selecting a value stream from the available alternatives before proceeding with the implementation of LT.

After questioning the existing procedure of value stream selection for LT implementation, this study is the first to propose and validate an 8A framework that overcomes the limitations of the existing procedure. Study is also unique in the choice of the case organization as not many research papers have documented implementation of LT from the context of educational institutes.

This paper aims to identify the relationship between national culture, enterprise application (EA) implementations and firm value for a sample of the largest and most actively traded firms in Japan, the United Kingdom and the USA. The study seeks to contribute to a better understanding of the cultural traits that play a role in successful technological innovation.

Using 11 years of price and accounting data, as well as corporate announcements from English- and Japanese-speaking sources, this study applies event study methodology and fixed-effects regressions to a sample of international adopters of enterprise resource planning (ERP), customer relationship management (CRM), supply chain management and firm-specific applications.

The results show a country-related contrast in the way investors perceive value in EAs. Investors with national cultures that are more collectivist perceive their firms to be well-prepared to extract value from large-scale technologies. In contrast, individualistic cultures seem to face more implementation challenges.

Although the study provides statistically significant results, a larger sample of countries and enterprise systems adopters would further enhance a generalization of results.

The empirical results provide evidence of the national culture traits that seem to increase the likelihood of success in enterprise systems implementations as seen from the perspective of actual investors.

The empirical study of how multiple EAs (ERP, SCR, CRM and SPECIFIC) and national culture differences interact with a market-based metric of value (stock market prices), while also using an international sample of firms from three distinct regions, is novel to the existent literature.

This study aims to develop an overall project success (OPS) model by investigating the mediation impact of value management (VM) implementation between VM critical success factors (CSFs) and OPS as well as the moderation impact of VM CSFs between VM implementation and OPS.

In total, 335 structured questionnaires were administered to relevant stakeholders in the study area. The research used a partial least square structural equation modeling (PLS-SEM) to model the relationship among VM implementation, CSFs and OPS.

The results revealed that there is an indirect positive and significant correlation among the variables. The model prediction analysis also significantly impacted with 59.9% on OPS by setting VM implementation as a mediator variable and 61% by setting VM CSFs as a moderation variable.

This research work will serve as a guide or benchmark for decision-makers who want to use VM to improve the success of their building projects.

This study fills the knowledge gap by identifying and emphasizing the impact of VM CSFs and activities on OPS.

The purpose of this paper is to assess the influence of value management (VM) critical success factors (CSFs) on the implementation of VM activities in building projects with a view to promoting sustainability of construction industry in Egypt.

The VM CSFs and implementation activities were recognized from earlier studies; questionnaire survey was conducted to collect data from relevant stakeholders, and the collected data was subjected to exploratory factor analysis. Consequently, the influence of VM CSFs on VM implementation was generated via partial least square structural equation modelling. In addition, through relative importance ranking analysis, the significance VM CSFs were examined.

The findings from the proposed model revealed a strong relationship between VM implementation activities and its CSFs; the relationship is at a moderate level with an effect of 22.0%. This indicates that, VM CSFs would be useful to implement VM in the Egyptian building industry.

Although these studies have been confined to Egypt’s VM studies; they may apply to other developing countries that have not carried out these studies. It is therefore vital, in those countries where the exercise has been entirely undertaken, to analyze the various measures to promote the application of the method.

This research would be of benefit to stakeholders in building industries to be aware of VM phases and its CSFs that demand utmost consideration. Also, the identified CSFs are expected to enhance the success and value of building projects by adopting VM.

The novelty of this research work will be a benchmark or board for decision-makers to eliminate the unwanted cost and enhance quality by adopting VM in Egypt’s building projects to achieve their sustainable projects.