This paper could be considered as the first step of grounding the ambitions and speculations about hyper urban planning. In other words, it is just a brief approach for the…
Abstract
Purpose
This paper could be considered as the first step of grounding the ambitions and speculations about hyper urban planning. In other words, it is just a brief approach for the critical discussion of hyper urban planning field, without too many details or long explanations, so further studying, arguing and additional future research should be done.
Design/methodology/approach
The scientific methodology is based on descriptive and analytical methods, in addition to case study method of data collection. Therefore, the paper has reviewed 16 case studies, which could arguably be lumped under the title of “hyper urban planning.”
Findings
The study focuses on proposing a new way to view urban planning, that is the hyper urban planning, which could be considered as a sort of specialized urban branch of advanced level, characterized by special criteria, which stimulates innovative and creative proposals for the future smart cities.
Research limitations/implications
Hyper urban planning field generally aims to contribute to liberating and releasing the full creative imagination of the urban planners’ minds, outside the box and away from the exaggerated strict constraints.
Practical implications
The study has been based on theoretical aspects in addition to empirical experiments. The practical aspects reflect the potential and promising features of hyper urban planning, especially with regard to using creativity, sustainability and innovative technology solutions.
Social implications
The paper’s analyses show that many hyper urban proposals have a high potential sustainability, environmentally, socially and economically.
Originality/value
As urban problems and built environment challenges have become more complex, the proposed vertical eco-cities under the umbrella of hyper urban planning field may arguably be promising and more sustainable urban solutions for the previously mentioned challenges.
Details
Keywords
Sander van Triest and Mohamed Fathy Elshahat
This paper aims to investigate the use of costing information in Egypt.
Abstract
Purpose
This paper aims to investigate the use of costing information in Egypt.
Design/methodology/approach
A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries).
Findings
The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced accounting techniques seem to be applied, activity‐based costing concepts are largely unknown, and the main purpose of costing information is pricing decisions, rather than performance measurement, process improvement or cost reductions.
Research limitations/implications
Considerable problems were encountered in obtaining responses to the questionnaire. The results suggest that not all questions were understood by the respondents, which could be caused by the use of Western management (accounting) terms and concepts in the questionnaire with which the respondents were unfamiliar.
Originality/value
The paper is one of few surveys of management accounting practices in Africa, and (to the best of one's knowledge) the first in Egypt.