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Despite the fact that agile manufacturing has been frequently promoted as a means of improving business competitiveness, little empirical evidence exists in the literature validating its positive link with business performance. The purpose of this research paper is to analyse agile manufacturing in Spain and study whether it is a critical factor for success in different industries.

A conceptual model is drawn up, based on the literature and a previous case study, to relate turbulence in the environment with agile manufacturing practices and business performance. The model is tested on a large sample of Spanish manufacturers using a survey methodology to obtain information and a structural equation model to analyse the data.

The results obtained show that, in turbulent environments, the integrated use of agile manufacturing practices promotes manufacturing competitive strength, leading to better operational, market and financial performance.

This study has two main limitations. First, it is difficult to determine the most suitable unit of analysis when studying agile manufacturing. Second, single respondent bias may be considered a limitation.

Managers should consider the integrated implementation of agile manufacturing practices in order to develop manufacturing strength and to outperform competitors in turbulent business environments.

This study adopts a systematic approach to the analysis of agile manufacturing, considering various agility practices or enablers in an integrated way and relating them not only to environmental characteristics but also to business performance. This approach is especially interesting because most of the literature on agile manufacturing deals with agility strategies or techniques in an isolated way. The study also tests the suitability of agile manufacturing in real organisations – for the first time in the Spanish context.

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice.

Public agencies contract out to pursue a variety of goals. But, these goals cannot be realized if the performance of contractors is not assessed and monitored. This study examines the state of performance measurement and contract monitoring in the U.S. transit agencies. We focus on three research questions: (1) What monitoring capacity exists within transit agencies? (2) What monitoring methods are used by transit agencies? (3) What performance measures are tracked by transit agencies? We find monitoring units are common in a third of agencies in the study. Service and customer complaints are the most common performance measures, while penalties and liquidated damages are the most frequent form of penalties. Finally, we find that transit agencies utilize a variety of output and outcome measures to monitor contractors.

This study aims to analyze notable distribution dispute cases from Islamic law history. The authors will assess these alongside resolutions proposed by historical authorities, some of which evolved into established Islamic case law. In addition, the authors intend to apply classic fair division rules to these cases, providing alternative solutions. Using a game-theoretical approach, the authors plan to compare Islamic solutions with traditional division rules through axiomatic analysis. The goal of this study is to systematically explore the unique principles underpinning Islamic distributions.

In this study, the authors collate Islamic inheritance law disputes involving conflicting claims, unresolvable by primary Islamic law sources, from historical and modern texts. The authors formally model these as claims problems, surplus-sharing problems and adapted claims problems. Concurrently, the authors gather the proposed solutions and historical backgrounds offered by the era’s authorities and jurists. These solutions are axiomatically generalized into rules, while the axioms characterizing distribution rules are checked if they are aligned with Islamic norms and values. This approach facilitates a comparison between Islamic distributions and classic division rules.

The 'Awl and Radd doctrines, used in Islamic inheritance law, are axiomatically equivalent to the Proportional Rule, a prevalent non-Jewish division rule. These doctrines present solutions impervious to manipulation by legal heirs through rights transfer, unlike other possible distributions. Ibn 'Abbas' solution for Awliyya cases uses sequential priorities and diverges uniquely from classic fair division rules in the literature. In addition, it is established that Abu Yusuf's (b. 729) distribution for a legal dispute is axiomatically identical to Abraham ibn Ezra's (b. 1089) division rule.

There is a noticeable dearth of comprehensive studies investigating contentious disputes concerning resource claims within Islamic law. Many of these studies are lacking in-depth analyses of diverse cases, casting doubts on their reliability. As a result, a robust focus is needed on case collection prior to any analytical process. Future research should concentrate on collating instances of fair division problems throughout Islamic history, as well as separately collecting methods of Islamic sharing. This procedure may lead to the characterization of various Islamic regulations, thereby emphasizing distinct Islamic principles. In forthcoming studies, conducting an exhaustive axiomatic evaluation of the cases and proposed resolutions is imperative.

This research illuminates existing knowledge gaps, setting a course for novel research trajectories. It underlines the fair division literature’s oversight of disputes within Islamic law, despite the plentiful existence of contentious cases. The research underscores the relevance of cooperative game theory as a tool for dissecting Islamic legal disputes. By accounting for unique Islamic norms and principles, this study lays a foundation for a nuanced comprehension of the dynamics and outcomes of legal disputes. By integrating an interdisciplinary approach, this research strives to bridge the gap between game theory and Islamic law.

Beyond addressing a significant research lacuna, this study carries extensive societal implications. By shedding light on enduring debates within Islamic law, it encourages a rejuvenated understanding of the evolution and interpretation of legal disputes. The axiomatic disparities between rulers’ and jurists’ methods provide invaluable insights within the Islamic context, bolstering the understanding of sociocultural dynamics that influence legal decision-making. This research has the potential to shape legal discourse, guide policymaking and spur scholarly, juristic and societal dialogue. Consequently, it may foster a more comprehensive and enlightened approach toward the resolution of legal disputes in Islamic law.

To the best of the authors’ knowledge, this study is the first to examine Islamic law’s historical legal disputes from a game-theoretical standpoint. Existing studies rarely collect distribution disputes systematically, and none scrutinize the axiomatic rationales underlying authorities’ and jurists’ distributions, opting instead to focus on historical backgrounds. While the fair division literature extensively examines disputes, it often overlooks those originating from Islamic law, which presents a rich source of disputes that can be modeled as fair division problems. This research makes a distinct contribution by incorporating disputes from Islamic law into the existing body of cooperative game theory literature.

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent different combinations of strategies involving OPEB promises and assets. We illustrate these strategies and responses using selected counties and nine mid-Atlantic cities.

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for transportation infrastructure needs on the other. The paper describes the roots of the funding problem over recent decades, looks at some of the responses taken at the state and federal level, and discusses their inherent limitations as solutions to this funding crisis. The paper also presents several policy recommendations for increasing revenues. We demonstrate that a variable rate gas tax indexed to the construction cost index and improvements in automobile fuel efficiency and a tax on large commercial trucks based on equivalent standard axle loads (an esal-mile tax) would more effectively fund the state highway system and reduce the need for more spending on maintenance and new facilities.

The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool.

The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA.

The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city.

The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts.

The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation.

This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.

This study aims to investigate how online teaching of faculty members is affected by technological readiness (TR) of using online teaching platforms. The study sheds light on how many faculty members were ready to use different online platforms during COVID-19 period.

This study used TR measures to determine the impact of optimism regarding the perceived usefulness and ease of usage, impact of innovativeness in terms of perceived usability and ease of use, the influence of discomfort on perceived usefulness and ease of usage, the effect of uncertainty on perceived usefulness and ease of use and the influence of perceived usefulness and ease of use on behavior. An online questionnaire survey was conducted among 255 faculty members of different private universities of Bangladesh. The sample was chosen based on a convenience method. The responses were analyzed using partial least square (PLS) approach with the help of software Smart PLS 3.

The finding supported all of the hypotheses except that discomfort and insecurity have a positive relationship with ease of use and usefulness.

The study will help faculty members in developing their competency in using technologies in their pedagogy. Also, this study will provide some guidelines to the university management in developing adequate technological infrastructure to aid teaching.

The aim of the study was to investigate the faculty members' readiness level with respect to online teaching. The technology assessment model (TAM) was used to determine the readiness index. The study intended to validate the hypotheses regarding the extent to which the faculty members perceived that TAM factors affect Ease of Use and Usefulness of online teaching. Also, this research analyzed the perception of faculty members that Ease of Using online teaching affects its Usefulness. Lastly, the study examined how their perception of Ease of Use and Usefulness affect Intention to Use online as a mode of teaching. It was found from the study that each of the TAM factors, Optimism, Innovativeness, Insecurity and Discomfort has positive and significant contribution on the Ease of Use. On the other hand, Optimism, Innovativeness, Insecurity and Discomfort have positive and significant contributions on the Usefulness. The study also revealed that Ease of Use has positive and significant contribution on the Usefulness. Lastly, it was found that Ease of Use and Usefulness have positive and significant contribution on the Intention to use. Teaching remotely is still a novel concept, and it is more difficult for people who have not done it before. Many teachers became burned out as a result of trying to adjust to new teaching methods, especially after the lockdown began. They were having a difficult time since there was so much ambiguity. When a teacher is well-versed in communication tools, it can improve learning efficiency. When they are properly trained, deploying engaging features of virtual learning, such as audio-visual lessons, quizzes, and so on, becomes simple, and students become eager to learn more. Teachers can plan their classes, prepare and master technology and create innovative and stimulating discussion topics (Mishra et al., 2020). They need to utilize a variety of technological options. They can rehearse virtual classroom management with colleagues if they face any difficulty. All of the aforementioned abilities can be honed with the assistance of an integrated academic system. Teachers can be trained by educational institutions to ensure a smooth learning process through the use of ICT (information and communication technologies) (Scherer et al., 2021; Mishra et al., 2020). The training will assist teachers in efficiently taking online classes. Institutions should ensure that teachers are well-suited to teach online and are skilled at keeping students engaged during remote learning. To make every chapter engaging, aspects such as videos, slides, images and digital copies of books and workbooks can be used. This allows students to receive personalized support and counseling in order to maintain their motivation (Sahu et al., 2022; Lapitan et al., 2021). Every other day, group doubt resolution classes ensure that there are no gaps in learning (Lapitan et al., 2021). All teachers require is a digital mindset, the appropriate tools and a committed approach (Sahu et al., 2022). If teachers can hold their students' attention, they can easily deliver an effective learning experience (Lapitan et al., 2021).

This study was conducted to identify technological preparedness of faculty members of private universities in Bangladesh during COVID-19 period. Some studies were there to assess such kind of preparedness but none of those used TAM and technology readiness model either in isolation or in combination. Also, this paper focused on teachers' readiness in contrast to students' readiness specific to private universities.