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Construction cost management is one of the important processes that should be achieved effectively and accurately for successful project delivery. Modern-day construction cost management demands a high level of spatial skills. Augmented reality (AR) can potentially increase the stakeholders’ spatial skills as a supportive technology to traditional cost management tools and techniques. AR is a breakthrough technology that could considerably ease execution in various industries, but AR applicability in cost management has not been studied extensively. Thus, this study aims to explore the use of AR in construction cost management tools and techniques.

Data were collected using a qualitative approach consisting of two rounds of the Delphi technique. A total of 22 experts in the construction and information technology fields were interviewed using a purposive sampling technique. The manual content analysis helped analyse data.

The study identified AR features with the potential to increase the usage of cost management tools and techniques. AR can enable spatial skills (abilities, thinking and tasks) in most cost management tools and techniques. However, technical, cultural and technical and cultural barriers obstruct the use of AR in the construction industry.

The usage of AR in construction cost management tools and techniques has not been examined in detail until now. Thus, the study was developed to meet the industry needs and fill the literature gap to investigate the potential use of AR in construction cost management tools and techniques.

This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming, powder metallurgy and composite material processing are briefly discussed. The range of applications of finite elements on these subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE researchers/users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for 1994‐1996, where 1,370 references are listed. This bibliography is an updating of the paper written by Brannberg and Mackerle which has been published in Engineering Computations, Vol. 11 No. 5, 1994, pp. 413‐55.

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs.

Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation.

The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved.

The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions.

This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.

To improve the apparel e-customized system and meet consumers’ personalized requirement in the e-customization, the purpose of this paper is to develop an e-customized co-design system on garment design (ECS-GD) that enables users to co-design garment and communicate with stakeholders.

The e-customized co-design system mainly consists of function and modular structure, communication and evaluation modular. Based on the evolutionary algorithm and fuzzy theory, the e-customized system model is proposed with a presentation of garment interface. Based on the parameters of skirts, technical sketches, fabrics, color, patterns, comments and scores, the decision is made by consumers.

For the system to be effective, the system was conducted by multi-individuals co-work (consumers, designers, manufacturers and experts). The data flow was congruent to the design knowledge. The expert evaluation and communication were involved in the proposed system.

The limitation of this study is that the system is not tested in experiments. The model, main function and data flow are proposed in this study, which is important in the e-customized co-design system development.

Compared to the e-shopping and garment recommendation, the proposed ECS-GD is a good approach to improve the existing e-customized system and a well solution to help consumers with design knowledge recommending, professional suggestions and evaluations. Besides, the sketches and knowledge recommendation are provided to consumers which is a learning process.

From the perspective of any nation, rural areas generally present a comparable set of problems, such as a lack of proper healthcare, education, living conditions, wages and market opportunities. Some nations have created and developed the concept of smart villages during the previous few decades, which effectively addresses these issues. The landscape of traditional agriculture has been radically altered by digital agriculture, which has also had a positive economic impact on farmers and those who live in rural regions by ensuring an increase in agricultural production. We explored current issues in rural areas, and the consequences of smart village applications, and then illustrate our concept of smart village from recent examples of how emerging digital agriculture trends contribute to improving agricultural production in this chapter.

This research aims to collect human body variables via 2D images captured by digital cameras. Based on those human variables, the forecast and recommendation of the Digital Camouflage Uniforms (DCU) for Taiwan's military personnel are made.

A total of 375 subjects are recruited (male: 253; female: 122). In this study, OpenPose converts the photographed 2D images into four body variables, which are compared with those of a tape measure and 3D scanning simultaneously. Then, the recommendation model of the DCU is built by the decision tree. Meanwhile, the Euclidean distance of each size of the DCU in the manufacturing specification is calculated as the best three recommendations.

The recommended size established by the decision tree is only 0.62 and 0.63. However, for the recommendation result of the best three options, the DCU Fitting Score can be as high as 0.8 or more. The results of OpenPose and 3D scanning have the highest correlation coefficient even though the method of measuring body size is different. This result confirms that OpenPose has significant measurement validity. That is, inexpensive equipment can be used to obtain reasonable results.

In general, the method proposed in this study is suitable for applications in e-commerce and the apparel industry in a long-distance, non-contact and non-pre-labeled manner when the world is facing Covid-19. In particular, it can reduce the measurement troubles of ordinary users when purchasing clothing online.

Mass customization (MC) is one of the changes for the US apparel industry that will provide a competitive advantage and offer products needed by consumers. However, as the points of customization and their extent of customization characterize business models including the process strategies to achieve a successful MC strategy, it is imperative to define the points of customization. The purpose of this research is to investigate and introduce the critical points of customization and their extent for apparel.

An apparel industry survey together with case studies was used to collect information to test and support the hypothesis developed through the comprehensive literature review.

Five critical points of apparel customization are defined. These points and their extents of customization are compared, analyzed and validated. It is suggested that the success and the capability of apparel MC will depend on how effectively a company can combine the defined points of customization and their extent of customization in pre‐production, production and post‐production of the apparel product.

The research findings of points of customization is for an apparel product. However, the concepts may be applied to products in other industries.

The post‐production customization point using current technologies is a popular practice for mass customization. However, to achieve a higher level or extent of customization such as design point of customization, it is essential to use advanced product development, manufacturing and processing technologies.

The points of apparel customization and their extent of customization have not been studied before for the apparel MC domain. These points and extent of customization provide new insights into the mass customized apparel manufacturing and apparel MC business models.

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.

This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.

In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.

The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.

This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

This study reviews the literature that discusses the technologies that will influence fit customization (FC). The purpose of this study is to clearly understand the current progress of such technology and the potential future development path.

Research papers, publications and websites of well-known apparel companies using FC are reviewed to explore the latest technological advancements in apparel FC.

Given the advances in body measurement, pattern and fit assessment technologies, FC represents a sustainable production approach for the apparel industry.

This review examines the state of the field, looks at possible trends in the study and highlights future directions.