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Existing hospital building operations involve numerous information technology applications and complex building systems; therefore, an intelligent facility management (FM) platform is required to ensure their continuous operation. To address the persistent issues of data silos, inefficient data interoperability, and workflow incoordination that have been identified in the current body of FM practice and literature, the present study develops a data-asset (DA) centric FM platform specifically designed for hospital buildings.

This study proposes a semi-customized approach to develop the DA-centric FM platform for hospital buildings. To elucidate the precise function requirements of the hospital FM platform, focus group interviews are employed. By seamlessly integrating the as-built BIM model, IoT sensor data and FM workflow data, the BIM-based DA model with a data transfer mechanism is developed. The development of the FM platform with function modules in a case study is guided by a five-tier architecture and the coordination theory (CT). The case study provides an in-depth introduction to the applications of DA management, space management and maintenance management modules.

The capabilities of the developed DA-centric hospital FM platform are validated through the case application and user satisfaction survey, which assess data quality, automation level, operation efficiency, flexibility and functionality. For hospital FM activities, this DA-centric FM platform realizes data integration and seamless transformation, optimizes workflow coordination and enhances operation performance.

The initial scholarly contribution is the establishment of the BIM-based DA model, which serves as the data middle platform for continuous data integration, transmission and sharing within the FM platform. Subsequently, under the guidance of the CT, the business process of function modules is designed, improving the intra-module and inter-module workflow coordination. The developed DA-centric FM system along with its performance benchmarking application, assists facility managers and decision-makers in implementing smart operations for hospital buildings and achieving the management goals of safety, efficiency, energy savings and convenience.

Suspicions about space technologies can be regarded as instances of “space skepticism,” i.e. the broadly pessimistic view that human activities in space are untimely or liable to be counterproductive. Section 1 will explain that contemporary space skepticism is focused upon negative societal role rather than the physical possibility of the activities proposed. Such skepticism is a complex pool of familiar claims unevenly drawn upon rather than a single theory. Section 2 will suggest that contemporary space skepticism tends to integrate with a broader set of doubts and fears about technologies of the Anthropocene. Section 3 will draw out a tension within the skeptical complex between the idea that concern for space is irrelevant to our societal problems and the idea that it is likely to make such problems worse. Section 4 will briefly outline why the publicly dominant forms of space skepticism carry a growing capability for merger with political activism and why the publicly dominant skepticisms are not necessarily those with the greatest plausibility, but rather those with the strongest motivational force. Finally, Section 5 will set aside the issue of popular motivational force and focus instead upon the skepticisms with the greatest plausibility. It will briefly outline why the relevant fears and suspicions (about military tensions and geoengineering) are outweighed by other considerations. This response to plausible skepticisms will not aim to be comprehensive but indicative of the direction of travel for more detailed critique. It will provide a framing context for a large metaphor about space technologies allowing the Earth to breathe.

The purpose of this study is to measure financial inclusion (FI) and to examine the role of digital financial literacy (DFL) and its components, and various socio-demographics in relation to FI. In addition, the mediating effect of digital financial attitudes (DFA) on the relationship between digital financial knowledge (DFK) and digital financial behaviour (DFB), as well mediating effect of DFA and DFB on the relationship between DFK and FI, is being explored.

Using a cross-sectional research design, we utilize a dataset from the survey of adults’ financial literacy in Bosnia and Herzegovina, collected from the representative sample of 1,096 adults in 2022. The main methodology relies on logistic and ordinal logistic regression analyses and PROCESS for mediation analyses.

The findings suggest that the effect of DFK on DFB is partially mediated by DFA. In addition, the effect of DFK on FI is fully mediated through three pathways: DFA, DFB, and DFA and DFB in serial mediation. Age, education, employment status and residence are significantly related to FI. Internet access is significant only for FI scores but not for adults’ banking status. Although women are almost twice as unbanked as men, we find no gender-based differences in financial product holdings, FI or adults’ banking status.

There is a need to enhance DFK and DFA to enable adults to use financial products. Financial institutions could use our results in designing and promoting their services.

Policy implications are seen in the need for developing national strategies for financial education, with an emphasis on strengthening DFL, especially DFK and DFA, which will enhance the formal FI of adults. Also, governments should work on expanding Internet access.

The results make a contribution to the theory of planned behaviour. They contribute to the limited empirical evidence of the mediating role of DFA in relationship to DFB, as well as the mediating role of DFA and DFB in relationship to FI.

This study aims to describe the fundamentals of teaching risk management in a classroom setting, with an emphasis on the learning interface between higher education and the workplace environment for business management students.

The study reviews literature that uses spreadsheets to visualize and model risk and uncertainty. Using six distinct case-based activities (CBAs), the study illustrates the practical applications of software like Palisade @RISK in risk management education. It helps to close the gap between theory and practice. The software assists in estimating the likelihood of a risk event and the impact or repercussions it will have if it occurs. This technique of risk analysis makes it possible to identify the risks that need the most active control.

@RISK can be used to create models that produce results to demonstrate every potential scenario outcome. When faced with a choice or analysis that involves uncertainty, @RISK can be utilized to enhance the perspective of what the future might contain.

The insights from this study can be used to develop critical thinking, independent thinking, problem-solving and other important skills in learners. Further, educators can apply Bloom’s taxonomy and the problem-solving taxonomy to help students make informed decisions in risky situations.

Develop a comprehensive framework for assessing the knowledge organization systems (KOSs), including the taxonomy of Wikipedia and the ontologies of Wikidata, with a specific focus on enhancing management and retrieval with a gender nonbinary perspective.

This study employs heuristic and inspection methods to assess Wikipedia’s KOS, ensuring compliance with international standards. It evaluates the efficiency of retrieving non-masculine gender-related articles using the Catalan Wikipedian category scheme, identifying limitations. Additionally, a novel assessment of Wikidata ontologies examines their structure and coverage of gender-related properties, comparing them to Wikipedia’s taxonomy for advantages and enhancements.

This study evaluates Wikipedia’s taxonomy and Wikidata’s ontologies, establishing evaluation criteria for gender-based categorization and exploring their structural effectiveness. The evaluation process suggests that Wikidata ontologies may offer a viable solution to address Wikipedia’s categorization challenges.

The assessment of Wikipedia categories (taxonomy) based on KOS standards leads to the conclusion that there is ample room for improvement, not only in matters concerning gender identity but also in the overall KOS to enhance search and retrieval for users. These findings bear relevance for the design of tools to support information retrieval on knowledge-rich websites, as they assist users in exploring topics and concepts.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of this paper is to investigate the role of Customer Participation (CP) in the effectiveness of New Service Development (NSD) by examining the moderating roles of Customer Empowerment (CE) and Customer Satisfaction (CS). The research reduces the risk of failure of the NSD process and/or improves the NSD processes used by companies through the consideration of the results in the practical dimension.

This study investigates the effects of CP at different stages of NSD using a quantitative approach. Data were collected through an online survey questionnaire. Smart PLS was used to analyse the data collected from 509 newsreaders and users of the news agency’s application.

The model confirmed that CE has an impact on the effectiveness of NSD in the idea generation and commercialization stages, but not in the development stage. Empowerment and customer satisfaction did not influence the three stages of NSD indirectly but directly. The results show that CP, CS and CE do not always have a direct or indirect effect on the development of new services. Therefore, in order to design new service development projects, media news companies need to determine the level of user cooperation.

The lack of objective data, especially on company performance, forces researchers to use questionnaires to analyse NSD effectiveness. Another limitation is that newspaper users answered the questionnaires, which creates “common method variance.”

Researchers on NSD effectiveness must use questionnaires due to a lack of objective data, especially on company performance. Another limitation is “common method variance” from newspaper users answering questionnaires.

This paper is a response to a perceived need for an examination of how new service development can be successful and effective.