Value Management

Contemporary governance systems face a crisis of awareness. Despite advances in compliance frameworks and ESG reporting, boards and regulatory bodies remain trapped in mechanistic paradigms that emphasize control over coherence, oversight over foresight, and extraction over regeneration. This article applies the Strategic Value Ecology Model and Framework (SVEMF™) to diagnose governance failures as forms of systemic dissipation—the entropic loss of organizational vitality through fragmentation, short-termism, and ethical opacity. Drawing on SVEMF™'s eight value dynamics (Creation, Exchange, Capture, Distribution, Retention, Transmission, Transformation, and Dissipation), we propose a regenerative governance paradigm grounded in meta-awareness: the capacity of boards to perceive not merely organizational performance but the balance and flow of value itself. Through systematic literature review, comparative analysis with existing frameworks, cross-cultural validation, and proposed expert validation methodology, we demonstrate how this shift repositions governance from a control mechanism to a living awareness system—one that sustains vitality through foresight, fairness, and reflexive learning. Three empirical case illustrations provide proof-of-concept across corporate, nonprofit, and public sectors. The article concludes with a methodological framework for implementing and measuring regenerative governance.

We investigated IFRS adoption and its impact on financial reporting quality in developing countries, pointing out its significance in promoting global transparency and comparison. The main objective was to assess the IFRS adoption level and investigate its perceived effect on the quality, relevance, and value of financial statements. Highlighting the significance of reliable accounting information in a highly uncertain investment and governance environment, the research utilized a descriptive survey design and a structured questionnaire administered to 120 finance professionals in selected developing countries. The results indicated an excellent level of IFRS awareness and partial to full adoption in many firms, which led to enhancing the transparency, comparability, and decision-usefulness of financial statements according to respondents. However, we also identified difficulties like low expertise, high deployment cost, and in-depth standard barriers. The research findings indicated that IFRS adoption positively impacted the level of financial reporting quality, and its effectiveness was conditional on institutional backing and professional capability. The implications are that, to achieve the full value of IFRS to emerging economies, policymakers and regulatory authorities should invest in training, infrastructure, and localized implementation.

Construction and infrastructure projects play a crucial role in fostering global economic growth. However, it is important to acknowledge that these projects can also give rise to conflicts, leading to undesirable consequences such as delays, escalated expenses, and strained relationships. Alternative methods are becoming more popular as conventional legal conflict resolution procedures are seen inefficient in terms of time and cost. Arbitration is a costefficient method for resolving disputes between options. This research examines the intricate dynamics of arbitration in construction and infrastructure projects, with a specific focus on its effectiveness and possible enhancements. The building and infrastructure sectors exhibit intricate contractual structures, technological hurdles, and a multitude of players, hence heightening the probability of project disputes. Effective dispute resolution is essential for ensuring project completion, adherence to contractual obligations, and fostering positive working relationships. This study examines the function of arbitration in resolving conflicts related to construction and infrastructure, in order to address this requirement. This research focuses on analysing dispute resolution in construction and infrastructure projects, specifically comparing arbitration to alternative techniques. The study identifies crucial elements that influence arbitration outcomes and provides recommendations for enhancing its effectiveness. Stakeholders can enhance conflict resolution by recognizing the effectiveness of arbitration in this particular situation. This study aims to analyse the effectiveness of arbitration in resolving construction and infrastructure disputes. It will identify the most efficient procedures and areas that require development. Additionally, it will provide strategies to enhance the application and success of arbitration in these vital industries, providing valuable insights to stakeholders. This study focuses on the analysis of arbitration as a method for resolving construction and infrastructure concerns. It aims to assess the challenges, advantages, and potential enhancements of arbitration in three key industries, with the goal of improving conflict resolution.

Especially in capital-intensive industries like construction, dispute resolution is a core element of contract and procurement management. With arbitration being the main adjudicatory mechanism, Nepal law incorporates a systematic mechanism for dispute resolution. The entire process of claim and dispute management, from prevention and mitigation to formal resolution, has been detailed in this paper. It compares adjudicative and consensual solution approaches and delineates the procedural mechanisms provided under local legislation and the related regulations. The study examines the core reasons for disputes, especially in the construction sector, and identifies system factors in the Nepalese setting, viz., judicial interference, delay in enforcement, and institutional arbitration capacity limitations. Based on statutory practice and law, the study concludes that though there is a strong legal

Nepal's chronic infrastructure deficit, characterized by delays, cost overruns, and poor quality, remains a primary barrier to achieving its Sustainable Development Goals (SDGs). This paper identifies the root cause as a procurement system that seriously emphasizes the lowest initial bid, entirely overlooking long-term lifecycle value. In employing a comparative study of best international practices and a critical examination of Nepal's procurement system, this study directs the attention to the revolutionary capability of Value Engineering (VE). By comparative examination of the Public Procurement Act (PPA), Standard Bidding Documents (SBDs), and FIDIC contracts, the research proposes realistic, law-oriented reforms for VE mainstreaming. Empirical case information, lifecycle cost analysis, and estimated national savings (more than NPR 100 billion annually) prove the viability of VE. Evidence points out

Portrék és pályaképek a hőskortól a professzionalizmusig Cikkünkben nyolc egykori magyar futballjátékos életét és pályafutását mutatjuk be. Zsidó származásukon túl közös bennük, hogy korszakuk meghatározó labdarúgói, illetve labdarúgóedzői voltak, mégsem az ő nevüktől hangos napjaink futballtörténet-írása és publicisztikája.

Több mint ötszáz éve – Luca Pacioli idején – az ingatlanok és ingóságok képezték a vállalkozások vagyonát. Ma már az intellektuális tőkeelemekkel és tőkeszerkezettel is számolni érdemes. Alaposan felkészült, rendszerteremtő munkával mérjük fel, vegyük számba vállalkozásunk szellemi vagyonát, hogy gazdálkodjunk, számoljunk vele az értékmenedzsment, illetve értékcontrolling során. Az értékcontrollinggal folytatásos formában, több cikk keretében kívánunk foglalkozni, ebben a cikkben a sorozat első két részét adjuk közre.

Az első rész hivatkozási adatai:
A Controller 3 (2007), 12 (december): 12-14.

A második rész hivatkozási adatai:
A Controller, 4 (2008), 1 (január): 5-8.

Youthful buyers in general, and college students specifically, have been raised in a credit card society; they grow up with debt and use credit freely . In prior generations, credit debt was reserved for only certain types of purchases: cars, houses, vacation trips, etc. Today, everyone enjoys owning multiple items as values are different than in the past. The demand of today"s materialistic, "now," society has changed the usage and application of why consumers make purchases. These days, the mantra of "buy now, pay later," is portrayed in the mass media and popular culture as primary new values of the "Just Do It!" generation. Too often, financial irresponsibility is portrayed as a being a rite of passage as youth make the transition to the personal responsibilities of adulthood. Personal satisfaction has become the driving force in consumer-purchase decisions. In reality, many youth find their personal relationships and professional careers ruined without an informed view of the power of plastic, and control of their wants vs. needs . This research looks at a providing a template for chronicling the changing in the values of society at large and adolescent consumer-behavior in particular, with respect to shopping, saving and spending habits. The focus is on how "got to have it now" may have ruinous effects on the long term picture that includes home ownership and higher education.

Youthful buyers in general, and college students specifically, have been raised in a credit card society; they grow up with debt and use credit freely . In prior generations, credit debt was reserved for only certain types of purchases: cars, houses, vacation trips, etc. Today, everyone enjoys owning multiple items as values are different than in the past. The demand of today"s materialistic, "now," society has changed the usage and application of why consumers make purchases. These days, the mantra of "buy now, pay later," is portrayed in the mass media and popular culture as primary new values of the "Just Do It!" generation. Too often, financial irresponsibility is portrayed as a being a rite of passage as youth make the transition to the personal responsibilities of adulthood. Personal satisfaction has become the driving force in consumer-purchase decisions. In reality, many youth find their personal relationships and professional careers ruined without an informed view of the power of plastic, and control of their wants vs. needs . This research looks at a providing a template for chronicling the changing in the values of society at large and adolescent consumer-behavior in particular, with respect to shopping, saving and spending habits. The focus is on how "got to have it now" may have ruinous effects on the long term picture that includes home ownership and higher education.

This allegorical narrative explores the limitations of traditional, one-dimensional economic and business evaluation systems through the fictional world of Black and Whiteland, where all values are reduced to shades of gray. The story introduces Chromos, a visionary from the Land of Colors, who challenges the prevailing paradigm by proposing a vector-based, multidimensional approach to understanding value.
Chromos illustrates how conventional metrics—like ROI, EBITDA, and standardized accounting formulas—fail to capture the richness of real-world attributes such as environmental sustainability, social impact, and innovation. Through vivid metaphors and characters like Vectoria, the tale emphasizes the need to embrace complexity and subjectivity in economic modeling.
The narrative culminates in the introduction of Project NEMO (New Economic Model = New Enterprise Management Options), which aims to revolutionize business administration by:
- Recognizing intangible assets as core components of value.
- Implementing vector-based indicators to reflect multidimensional realities.
- Developing Business Engineering Systems for smarter, sustainable decision-making.
Ultimately, the story advocates for a shift from linear, monetary metrics to multidimensional value profiles, aligning human decision-making with the capabilities of modern artificial intelligence and fostering a more holistic, innovative economy

This paper will present the case of a food recipe, "the francesinha", that went beyond being a simple individual cultural recipe to become a regional cultural product in a country, Portugal.A given detailed historical progress helps to understand such phenomenon, that is about seventy years old. The paper aims at understanding how the process of innovation, in its cultural process dimensions, transformed a simple recipe into a very well identified cultural product and what were the cultural factors that contribute the most to it. An empirical research was conducted to identify the impact of the introduction of the recipe in different geographic areas of the country and how this has changed the population behavior towards the delicacy, in some different segments of consumers, such as age and gender. The findings from the research indicate that the recipe is seen and understood by consumers much more as a cultural element, mainly defined by attitudes and behaviors among those who share a language, a historic period and a geographic location, than as a practical and functional element oflife.

This paper will present the case of a food recipe that went beyond being a simple regional cultural dish: "the francesinha". The paper aims at interconnecting the process of innovation, in its technological and cultural dimensions, with the phenomenon of entrepreneurship around the innovative product, the francesinha, which led to regional impact throughout knowledge spillover and continuous innovation and, the later dissemination of the product, awareness through the Internet phenomenon, mainly the social media. On the lack of statistical data or other empirical studies on the subject, the paper will present a theoretical analysis based on folk and popular information. For that purpose, the literature review will focus on theoretical concepts on the subjects of innovation and entrepreneurship, and the case study will use information available from different public and non-public sources. This paper will contribute to the understanding of how a product can become part of a cultural innovation process, and the consequent impact of that innovation at the entrepreneurial and regional dimensions, and also how social media can contribute to the awareness of the product.

The purpose of this study was to analyze the dividend performance of eight UAE based banks between the years 2001 and 2005. The analysis was undertaken by examining three sets of financial ratios that are routinely used to measure bank dividend performance. The main ratios that were employed put a particular focus on the banks' ability to pay dividends in relation to market value of its share, earnings and ability to cover the payments. Descriptive statistical analysis was used to rank the performance, measuring the dispersion and the stability-variability of the indicators. Conclusions were then drawn from the computation of the descriptive analysis of ratios that allowed the author to make an effective comparison of said banks. This type of analysis was used to summarize the performance of each bank based on three criteria, mean, standard deviation and coefficient of variation of each banks performance. The findings showed that eight banks performed reasonably well during the period studied, but have different strategies in paying their dividends across the years under study. The analysis reveals that these banks have been affected by both internal and external factors.

The purpose of this study was to analyze the dividend performance of eight UAE based banks between the years 2001 and 2005. The analysis was undertaken by examining three sets of financial ratios that are routinely used to measure bank dividend performance. The main ratios that were employed put a particular focus on the banks’ ability to pay dividends in relation to market value of its share, earnings and ability to cover the payments. Descriptive statistical analysis was used to rank the performance, measuring the dispersion and the stability-variability of the indicators. Conclusions were then drawn from the computation of the descriptive analysis of ratios that allowed the author to make an effective comparison of said banks. This type of analysis was used to summarize the performance of each bank based on three criteria, mean, standard deviation and coefficient of variation of each banks performance. The findings showed that eight banks performed reasonably well during the peri...

In the evolving landscape of primary health care in Pakistan, clinical competence alone is no longer sufficient. This article underscores the vital need for integrating personal values—such as honesty, respect, empathy, accountability, and integrity—into the daily practice of Midwives, Lady Health Visitors (LHVs), Community Midwives (CMWs), and Certified Nursing Assistants (CNAs). Rooted in the principle that "health care is a moral enterprise," the essay explores how value-driven practice enhances trust, compliance, and quality of care, particularly in maternal, neonatal, and community health settings. It highlights the alarming decline in moral sensitivity due to overly technical training and calls for immediate reforms in curriculum and teaching strategies. By introducing ethics education, reflective practices, and value-based evaluations into health worker training programs, the article presents a transformative vision: one where health care providers not only heal with skill but serve with conscience. The conclusion is a passionate appeal to educators, policymakers, and practitioners to shape a morally resilient health care workforce—capable of healing both bodies and communities with integrity, compassion, and heart.

Self-compacting concrete (SCC) is an innovative construction material with a favourable rheological behaviour, which is caused by its modified concrete composition. Based on this fact SCC offers improved fresh concrete but also hardened material properties and therefore many advantages regarding the productivity and the design potential compared with normal vibrated concrete. Consequently, the amount of SCC, used for structural purposes has strongly increased worldwide in the last years. In this context it is necessary to know, if it is possible to apply the current design rules, eg Model Code 90 and Eurocode 2, that are based on years of experience on normal vibrated concrete, to structural members made of SCC as well. This paper represents the analysis of own and internationally published test results of the compressive strength, tensile strength, modulus of elasticity, bond behaviour and the time-dependent deformations of SCC in comparison with conventional concrete, in order to give a general statement regarding the agreements and differences between the hardened material properties of these concretes.

In knowledge society the utilization of social media as a communication channel between people, groups and even companies is increasing. Current innovation and social media research has already shown the potential of crowdsourcing in the business-to-consumer (B2C) markets. The authors argue in this paper, however, that crowdsourcing has a great and yet partly undiscovered potential also in the context of business-to-business (B2B) markets. In order to get the full potential, a more detailed understanding of the logic of value creation in crowdsourcing activities between multiple stakeholders in B2B context is needed. This paper presents an exploratory study that is carried out as an empirical netnography-based multiple case study. The study opens up potential future research avenues by starting the discussion of value creation logic in B2B crowdsourcing. Practical implications are created through cases revealing what kind of value companies have already been able to gain from crowdsourcing in B2B context.

In knowledge society the utilization of social media as a communication channel between people, groups and even companies is increasing. Current innovation and social media research has already shown the potential of crowdsourcing in the business-to-consumer (B2C) markets. The authors argue in this paper, however, that crowdsourcing has a great and yet partly undiscovered potential also in the context of business-to-business (B2B) markets. In order to get the full potential, a more detailed understanding of the logic of value creation in crowdsourcing activities between multiple stakeholders in B2B context is needed. This paper presents an exploratory study that is carried out as an empirical netnography-based multiple case study. The study opens up potential future research avenues by starting the discussion of value creation logic in B2B crowdsourcing. Practical implications are created through cases revealing what kind of value companies have already been able to gain from crowdsourcing in B2B context.

In knowledge society the utilization of social media as a communication channel between people, groups and even companies is increasing. Current innovation and social media research has already shown the potential of crowdsourcing in the business-to-consumer (B2C) markets. The authors argue in this paper, however, that crowdsourcing has a great and yet partly undiscovered potential also in the context of business-to-business (B2B) markets. In order to get the full potential, a more detailed understanding of the logic of value creation in crowdsourcing activities between multiple stakeholders in B2B context is needed. This paper presents an exploratory study that is carried out as an empirical netnography-based multiple case study. The study opens up potential future research avenues by starting the discussion of value creation logic in B2B crowdsourcing. Practical implications are created through cases revealing what kind of value companies have already been able to gain from crowds...

O apreçamento de ativos reais com características de incerteza nos fluxos de caixa esperados, irreversibilidade dos gastos iniciais, possuindo uma flexibilidade operacional que permite o adiamento do investimento em busca de novas informações sobre preços, custos e outras condições de mercado, deve ser realizado através da metodologia das opções reais. Neste método de avaliação de um empreendimento, uma variável importante é a dispersão dos retornos ou a variância do processo estocástico que define a lei de movimento para o valor das receitas do projeto. Entretanto, um projeto é um ativo não-negociável, logo precisamos estabelecer proxies para a representação do seu risco. Apesar da importância desta variável, a sua influência sobre a avaliação das oportunidades de investimento foi pouco explorada pela literatura de opções reais. O objetivo deste artigo é analisar a influência das proxies para a representação da incerteza associada a projetos de investimento em ativos reais, verificando o impacto destas escolhas sobre o valor da opção de se adiar um empreendimento. Para isto, foram escolhidos dois setores importantes para economia brasileira: telecomunicações e petróleo. Observamos a presença do risco de um investimento de longo prazo no Brasil através de uma maior espera para a realização dos investimentos, ou seja, na necessidade de lucros substancialmente maiores para a implementação dos projetos.

The views expressed in this publication are those of the author(s) and do not necessarily represent the views of MIP. This journal is a refereed journal. All articles were reviewed by two or three unanimous referees identified by the Institute (MIP).

In these times of economic constraint, libraries of all types are under increasing pressure to evaluate their services. Hospital libraries face a particular challenge because the goals of the health care system demand that the relevance of library services to patient care be determined. The hospital librarians in Rochester, New York, responded to this challenge by developing a research project that explored the impact of library services on clinical decision making. A systematically sampled group of 448 physicians in the Rochester area agreed to participate in the study between September 1990 and March 1991. The physicians were asked to request some information related to a current clinical case and then to evaluate its impact on the care of their patients. Senior medical staff or administrators acted as study facilitators in each of the fifteen participating hospitals. As a result of the information provided by the library, 80% of the 208 physicians who returned their questionnaire...

Los ratios económicos y financieros muestran una compañía muy bien posicionada tanto para hacer frente a su deuda, como en términos de generación de caja. Al analizar la rentabilidad obtenida por Acerinox se puede decir que es aceptable. La industria siderúrgica es fuertemente dependiente de los precios de las materias primas y por este motivo la bajada en la cotización de las mismas en los últimos años afectó a los ingresos de la empresa, unido a la crisis económica. Tras haber realizado el análisis del sentimiento de mercado, el mismo está siendo pesimista con las acciones de Acerinox, debido a que cotizan un 15 por ciento por debajo del precio estimado. La recomendación sería comprar participaciones de la compañía, ya que muestra buenas perspectivas para crecer en el futuro, cuando mejore la cotización de las materias primas relevantes para la industria y se consolide la recuperación económica.

This dissertation investigates the application of value engineering, in general, to construction projects. The objective, of course, is to increase cost-effectiveness while upholding the quality standards because this addresses the issue of financial and quality output limitations. A comprehensive study, using quantitative data from different construction projects, concludes that value engineering, when applied systematically, is cost-saving. There is a reduction of costs with an average range of 15-25%. In addition, there has been an improvement in the quality metrics, with a 20% decline in defects and rework incidents. The construction industry is facing increasing economic pressures, and these findings assist in resource management optimization as well; it underscores the ability of value engineering to function as a construction industry strategy. In healthcare construction, for example, budget overruns pose significant challenges to service delivery and, more critically, to patient care. It, therefore, becomes essential to adopt value engineering principles to provide financial savings while simultaneously improving the facility. Along these lines, this study examines implications that go beyond immediate cost and quality savings. The construction industry as a whole transform because it shifts the focus towards supporting broader healthcare goals, such as providing safe, effective, and sustainable healthcare environments. This is why the study recommends that construction professionals be more educated and further trained in value engineering methods, as this might foster easier cooperation between the healthcare and construction industries. Enhanced synergistic engagement of the construction and healthcare industries can help fulfill the evolving infrastructure needs of a shifting population and emerging epidemic patterns, ultimately improving public health. I.

O Painel do Fomento à Cultura, mantido pelo Observatório da Economia Criativa (OBEC) desde 2022, é uma iniciativa permanente de pesquisa que visa organizar dados e apresentar análises sobre o fomento à cultura no Brasil. O escopo da pesquisa abrange informações sobre dotações orçamentárias, incentivos fiscais e fundos públicos, em nível federal, estadual e municipal, incluindo as capitais e o Distrito Federal. O objetivo é fornecer um panorama abrangente e atualizado do financiamento da cultura no país, permitindo análises aprofundadas e subsidiando a formulação de políticas culturais consistentes e adequadas.
Este é o segundo boletim produzido pelo Painel do Fomento à Cultura neste ano. A publicação anterior, lançada em abril de 2024, examinou os recursos investidos pelos governos estaduais entre 2013 e 2022 no campo da cultura. No Boletim 2, damos continuidade à análise dos investimentos públicos, contudo, deslocamos o foco de análise para o plano municipal e avaliamos os dispêndios das capitais brasileiras no período de 2013 a 2023. Mais uma vez, utilizamos como fonte o Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (Siconfi), ferramenta de acesso público mantida pela Secretaria do Tesouro Nacional (SNT). A coleta e a compilação das informações ocorreram ao longo do ano de 2024.

Value engineering (VE) is a systematic methodology aimed at optimizing project value by enhancing functionality while minimizing costs. In the context of infrastructure projects, VE is increasingly critical for achieving cost efficiency and sustainability. This paper examines the application of VE through the lens of asphalt recycling, a sustainable practice that reuses reclaimed asphalt pavement (RAP) to reduce material costs, lower environmental impact, and improve project outcomes. By reviewing existing literature, analyzing case studies, and conducting a cost-benefit analysis, this study demonstrates the economic and environmental advantages of integrating asphalt recycling into infrastructure projects. The findings highlight the importance of stakeholder engagement, innovative technologies, and effective project management in overcoming challenges and maximizing the benefits of recycling practices. This paper concludes that asphalt recycling is a viable and impactful strategy within VE frameworks, contributing to sustainable infrastructure development and long-term cost savings.

Value-centric Leadership and Corporate Social Responsibility (CSR) can mean different things to different people. Much can depend upon the context in which discussion or consideration of them arises, attitudes towards them, and whether and how they are adopted and deployed. What people, organisations and leaders do, and the consequences of their individual and collective decisions, behaviours and lifestyles, may or may not link to or reflect the values they espouse or which they claim are important to them. Given the extent of negative externalities and irresponsible behaviour, and their consequences, values, ethics and morality are sometimes difficult to discern in the conduct of businesses, driven primarily by core corporate interests and legal, regulatory or power-based imperatives. Values associated with solvency and immediate requirements often take priority over those related to longer-term issues and a wider public good. Despite CSR policies and statements of values, most board decisions reflect perceived realities such as capabilities, opportunity, constraints and relative power, self and influential vested interests, and costs and benefits from the perspective of what is thought to be in the best interests of an entity and its stakeholders.

For too long, most people who run companies have made a variety of unwarranted but detrimental assumptions about pricing. Changing prices, for example, has been looked upon as an easy, quick and reversible process, and new technologies have only reinforced this way ...

In this piece, we approach graffiti from the perspective of the 'circuits of valorization' that qualify as well as quantify it. We understand a valorization circuit as an assemblage of cultural, legal, economic and geographic dynamics surrounding a given artefact, which eventually confer a certain 'value' to it. Here, we look at examples of global graffiti, with attention to how cities and administrations juggle with its controversial valorization, implementing various policies to rein it in, but also to exploit it. Typically, graffiti appears and lives in ill-defined, metamorphic urban spaces: as an urban artefact, graffiti occupies loose, interstitial places and rhymes with an aesthetic of defacement and infestation. The 'in place/out of place' dialectic is thus central for claims to legitimacy, legality, and, ultimately, also the 'quality' of graffiti. Through the lens of radical legal pluralism, we argue that graffiti can insert a distinctive dynamism into the lawscape, rather than be a sheer inert object of urban policies. Graffiti itself actively participates, not simply in populating the lawscape, but in its actual crafting.

Cet article explore le discours institutionnel de deux banques « durables » et « engagées », le Crédit coopératif et la banque Triodos, pour analyser les modalités textuelles qui manifestent – et opèrent en même temps – une forme d’hybridation entre des valeurs et des contenus relevant de différents mondes, ou « cités » (au sens de Boltanski et Thévenot) : marchande et civique notamment. Une analyse sémio-discursive est développée pour répondre à la question suivante : comment le discours de ces banques construit-il des formes de gestion rhétorique de la coprésence de différentes valeurs et valorisations, de différentes logiques ?

Aos meus pais, pela dedicação, amor e incentivo à leitura e estudo, mostrando-me a chave para mudança da sociedade e do mundo. Aos meus familiares, compreensivos de minha ausência neste período tão necessário, sempre me respondendo com os mais sinceros votos de sucesso, em especial ao meu irmão Sullivan e a minha querida avó materna Leopoldina por seu incentivo na realização desta etapa. Ao Leandro, pela paciência e amor incondicionais, motivando-me e ampliando meus conhecimentos sobre a sociedade, a ciência e a vida. As amizades que os anos de faculdade me trouxeram, onde todos os momentos vividos foram únicos e memoráveis, em especial as "meninas da esquerda" Ariadne, Daiane, Luana, Mariane e Priscila por todas as alegrias compartilhadas. Aos meus amigos, que acompanharam todas as fases percorridas sempre estendendo a mão para um abraço ou para uma conversa. Aos meus amigos e companheiros de comissão de formatura Cinthia, Denis, Elder, Ketlyn e Michel por todos os esforços empenhados e metas alcançadas. Ao meu orientador Everton Perin, pela dedicação, competência e orientação ilustre, tornando-se um amigo sincero em toda a caminhada percorrida. A todos os professores do curso de Ciências Contábeis, pelos ensinamentos, experiências compartilhadas e amizade construída. A todos que de alguma forma contribuíram para a realização deste trabalho, os meus sinceros agradecimentos. SUMÁRIO 1 INTRODUÇÃO .

Sustainability has been highly promoted in the construction industry. However, the adoption of sustainability practice has not gained the momentum yet. Sustainability is not only a technical pursuit but also a dialogue of values. It requires collective vision, multiple efforts, dynamic participation and governance of multi-disciplinary stakeholders. Different stakeholders exert various degrees of influences in determining the extent of sustainability implementation in built environment. The purpose of this paper is to determine which stakeholders have greater influences in driving sustainability in built environment. This paper reviews relevant literature and examines the stakeholders' roles in driving effective implementation of sustainable practice in construction. Interviews were carried out with various stakeholders including developers, contractors, surveyors, architects, landscape architect, urban designer, engineers and facilities manager. The result shows that each stakeholder has his/her roles in bringing impacts on sustainability practice, with varying degrees. Although there are disparities in the opinions of stakeholders, the result suggests that the government and project clients play an extremely important role in the pursuit of sustainability practice. The government can not only lead the industry to pioneer the innovative technologies in relation to sustainability but also introduce sustainability into legislation by enforcing the construction-related laws. Meanwhile, clients create the demand for sustainability since the construction industry is principally client-driven. Stakeholders at the lower echelon of the organisational structure such as contractors and end users are also significant to ensure sustainability is well embedded in the built environment. Being the implementers or users, they could pose challenges which can decelerate progress in the implementation of sustainable construction. The realization of sustainability requires collective vision, multiple efforts, dynamic participation and governance of all stakeholders. Encouraging sustainability behaviour in all the stakeholders is thus the key to transform current practice in the built environment into more sustainable solutions.

Why do fans attend soccer games: investigating motivating factors for attending Ethiopian Premier League soccer games in 2023/24 G.C. A co-relational study was conducted. Sixteen seven-point linker Amharic version questionnaires, known for their validity and reliability, were used from a sample of 524 participants selected through the available sampling method. Frequency, percentage, correlation, and multiple linear regression analyses (with a significance level of P < 0.05) were performed. There was a positive correlation between the fan motivation factors and game attendance: socialization (r = 524, .669, p <.001); performance r = (524), .763, p <.001; excitement r = (524), .676, p <.001; esteem r = (524), .619, p <.001; and diversion r = (524), .630, p <.001, respectively. Furthermore, the analysis revealed that the five predictors collectively explained 69.3% of the variance in game attendance (5, 523) = 237.287, p<.001). Individual predictor analysis indicated that performance (β = .631, t = 15.200, p < .001), excitement (β = .588, t = 12.660, p < .001), and diversion (β = .333, t = 7.749, p < .001) have a positive impact on game attendance. On the other hand, socialization (β = -.382, t = -4.836, p < .001) and esteem (β = -.222, t = -3.534, p < .001) negatively affected game attendance. In conclusion, a notable positive correlation exists between fan motivation and game attendance, highlighting the importance of understanding fan motivation to increase attendance at sporting events.

Marina, sektörde nispeten yeni bir turizm ürünü olmasına rağmen, dünya ekonomilerinde bilinen en yüksek gelişme oranlarından birinin son otuz yılda bu üründe kaydedildiği genel olarak kabul edilmektedir. Bu büyüme trendi içerisinde Kuzey Kıbrıs, elverişli coğrafyası ve Doğu Akdeniz havzasındaki iklimi ile rekabet edebilme potansiyeline sahiptir. Yazar, mega yatların söz konusu olduğu yerlerde özellikle mevcut olan doluluk oranı eksikliğini dikkate alarak, KKTC'de deniz turizmi geliştirme fırsatlarını inceliyor. Bugünün uluslararası piyasadaki varlığını ve rekabet avantajını sürdürme koşullarında, KKTC marinalarının başarılı pazarlama stratejileri uygulaması gerekir. Yat turizmi çok karlı bir sektör olmasına ve bir ülkeyi tanımak için çok önemli bir araç olmasına rağmen, KKTC'de yat turizmi ile ilgili bilimsel bir bakış açısıyla çalışma olmadığı görülmüştür. Bu büyük boşluk nedeniyle bu çalışma, altyapı ve pazarlama alanında gerçekleştirilecek şekilde tasarlanmıştır. Bu çalışma ile, KKTC marinalarinin uluslararası pazarda pazarlama araçlarını başarılı bir şekilde kullanabilmesi için potansiyelini, avantajlarını ve dezavantajlarını ortaya koyarak KKTC'de marina operasyonlarının gelişimini belirginleştirmek amaçlanmıştır. Bu çalışmanın amacı, KKTC marinalarının uluslararası pazarlarda kullanabileceği faydalı pazarlama araçları önermektir.

Software Project Management and IT Project Management in general, deals with a variety of problems and difficulties resulting in time and budget overrun. During the last decades a number of methodologies have been introduced, starting from the waterfall model up to the today’s more flexible, referred to as Agile Methods, aiming at the efficient and effective IT project management. This paper aims to describe shortly the evolutionary steps and the reasons beyond the appearance of these methods, as well to identify the preconditions and the limitations for their acceptance, intending to examine the possibilities for the adoption of the Agile Methods in the Greek IT market. Despite of the factors that influence the adoption of Agile methodologies in Greece, the extent of usage and familiarity with these methods (by presenting the results of a relevant survey conducted by the University of Macedonia), is also examined.

In a recent conference at Weatherhead School of Management (June 2010), key speakers (e.g., Buchanan and Collopy) criticized the term design "thinking" as too centered (by implication) on rational, left/logical brain activity. Design "sensing" was offered as one possible alternative. The two terms are used here interchangeably, along with design appreciation. M. Hobday, A. Boddington, and A.

التغليف له دور اساس وهام ف استبقاء العملاء وتحقيق المبيعات مما يجعلها من اهم عناصر المزي ج التسويق
يقت ح كتلر نتيجية للأهمية الكبت ر ة للتغليف ان يعمل على انه عنصر خامس يضاف لعناصر المزي ج التسويق
الار بعة المعروفة المنتج, السعر, التوز ي ع, الت وي ج .يمكن ان يكون ا لتغليف احد المز ايا المنافسة الت قد تنافس
بعض المنشات بها . كما يتوقف نجاح العديد من الانشطة كالاعلانات والابحاث التسويقية على العبوة وغلافها. من
امثلة العبوات الت ساهمت ف نجاح المنتجات عبوات بطاطس بر نقلز,عبوات مسحوق الغسيل تايد ....الخ
تسويق. هو الزواج من الشكل والوظيفة المقدمة ف حز مة
انت حقاً لا تستطيع التقليل من أهمية التعبئة ف ال
جميلة مصممة لحث العملاء على ش ر اء المنتج ومن ثم الاستمر ار ف ش ر ائه.
تعتت ر منظومة التعبئة والتغليف عنصر أساس ف تمكي ر المنتج من لمنافسة ف الاسواق العالمية باعتبار أن التعبئة
لت يتلقاها المستهلك لاول وهلة وهذا لا يعت أن العبوة أمر شكلى فقط ولكنها
السليمة الواجهة الاولى للسلعة ا
تمثل نصيب هاماً من مواصفات السلعة... هذا بالاضافة الى أن صناعة العبوة المناسبة الجيدة يتطلب معر فة
لحرارة ومدى تحملها
واسعة بطبيعة الخامات الداخلة ف صناعتها وخصائصها ومدى ثباتها أمام المؤثر ات كالضوء وا
للنقل والتدوال ومدى تقبل المستهلك للعبوة سواء ف السوق المحلى لمواجهة المنافسة مع المنتحات الاجنبية أو
.المستهلك الخار ج ر ف ضم المنافسة العالمية
:ولنتعر ف سنوياً على مفهوم منظومة التعبئة والتغليف
بها الخامة والمستلزمات والسلع ومكوناتها من مصادر الانتاج المختلفة
بأنها مجموعة من المراحل المتتالية تمر
.حت وصولها للمستهلك أو المستخدم لهذة العبوة مرور اً بعمليات التداول والنقل والتخزين.
يمكن تمثيل أهمية العبوة بالآت
أولا": تحمى وتحوى
بجانب صر ورة ملاءمتها
–
ر ض له من مخاطر أو أصر ار
حيث تقوم العبوة باحتواء وحماية المنتج الغذات مما قد يتع
للغذاء المعبأ بما يضمن استمر ار ية الحفاظ على جودة المنتج وحت وضوله المنتج الى المستهلك وأثناء فت ة
.التخزين
ثانياً : الاعلان
من السلعة وتثت ر ر غبته
تعد العبوة بمثابة اعلان واضح الدلالة عن المنتج حيث تكون أول ما يلفت انتباه المستهلك
.ف الش ر اء
ثالثاً : المنافسة
ويمكن للعبوة المساهمة ف القدرة التنافسية للسلعة عن طريق
اقتصاديات تكلفة العبوة ف اطار التكلفة الكلية للسلعة
جودة العبوة وشكلها الجمالى وملاءمتها للاستخدام والامان البيت
دمة سواء ف الانتاج أو اعادة الاستخدام أو تدوير مخلفات التعبئة والتغليف
التوسع ف ادخال التكنولوجيا المتق
تطوير مواصفات مواد التعبئة والتغليف طبقاً للمواصفات الدولية
ر ابعاً : التنمية .تطوير معامل الفحص والاختبار سواء لمواد التعبئة والتغليف أو للعبوة النهائية
لحديثة ف انتاج العبوة الملائمة ف تنمية المبيعات سواء على المستوى
حيث يساهم استخدام التكنولوجبا ا
المحلى أو التصدير
خامساً : البيئة
تلعب مواد التعبئة والتغليف دور اً هاماً ف التأثت ر على البيئة لما ينتج عنها من مخلفات معظمها من مخلفات
نها أمر اً هاماً وصر ور ياً تتطلبه مقتضيات البيئة النظيفة
الصفيح ويعتت ر التخلص م
–
الالمنيوم
–
البلاستيك الورق
الآمنة ...
يجب أن يكون التغليف وظيفيًا
3
كيف وظيفية لتغليف المنتجات ذات أهمية قصوى. وتتمثل المهمة الر ئيسية للتعبئة والتغليف ف منع الصر ر عند
نقل المنتج من الش ر كة المصنعة إلى المتجر ثم من المتجر إلى مت ل شخص ما. إن تغليف المنتج الغذات ، على
معبأ بشكل جيد بما فيه الكفاية ليتمكن من البقاء
يجب أن يكون المنتج
-
سبيل المثال ، هو أيض ً ا نظام توصيله
على قيد الحياة ومن ثم ليتم تخزينه ف مت ل شخص ما ، إما على الر ف أو ف الثلاجة. اختيار الور ق والبلاستيك
والألومنيوم أو أي مادة أخر ى له أهمية كبت ر ة ، لأن تسويق المنتج يعت أنه يجب أن يكون ر ائعاً تتكون بعض .
العبوات من غلاف واحد كالحليب والعصائر والمواد الغذائية المعلبة . بينما يتكون البعض الاخر من اكت ر من غلاف
كما هو الحال ف الادوية والاجهزة الالكت ونية صغت ر ة الحجم. يسمى الغلاف الداخلى بالعبوة الاولية وه تحتوي
على المنتج , ويسمى الغلاف الخار ج ر بالعبوة الثانوية وه الت تحتوي العبوة الاولية . وهناك نو ع اخر يسمى عبوة
الشحن وه الت تستخدم ف نقل وتخزين ا

Over belangrijke beeldcollecties van Archief Gent die in 2017-2018 werden overgedragen door stadsdiensten (fotoarchieven Dienst Monumentenzorg en Architectuur en Dienst Stedenbouw), geschonken (fotocollectie Hublé-Vankenhove) of bewerkt (collectie filmaffiches uit het archief van de stedelijke politie).

About important photographic archives and image collections of the Ghent City Archives (Archief Gent) that in 2027-2018 were transfered, donated or processed.

This study examines how public discourse impacts cultural valorization of the cancer marketplace. We find that cultural valorization relies on a system of discursive and affective (e)valuation that is largely grounded in "hopeful uncertainty" and that is subject to macro historical, scientific, and sociocultural influences.

We adopt a risk-taking capability perspective to study the determinants of risktaking behavior. We introduce the concept of ''risk-taking capabilities''----absorptive capacity, network resources, and organizational slacks----arguing that recognition of threat and risk-taking capabilities will influence risk-taking behavior, while the theoretical debate on threat recognition needs to be clarified. Then, drawing from prospect theory, threat rigidity hypothesis, and resource-based views of firms (RBV), we hypothesize that firms' performance, risk-taking capabilities, and their interaction will positively correlate with risk-taking behavior. We test our hypotheses using the data from Taiwan's high technology industries. Our analyses lend support to the threat rigidity hypothesis, and risk-taking capabilities are indeed positively correlated with firms' risk-taking behavior and also moderate the relationship between past performance and risk-taking behavior.

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Réalisation de l’impact ou génération d’alternatives ? Une étude des méthodes d’évaluation de l’investissement à impact. Jérémy Lévêque, Kevin Levillain, Blanche Segrestin

The oil and gas industry plays a pivotal role in Nigeria's economy, contributing significantly to the country's economy. However, challenges such as oil price volatility, operational inefficiencies, environmental risks, and corruption undermine its potential. This study examines the relationship between IFRS 6 accounting options and the value relevance of Nigerian oil and gas firms, focusing on key financial metrics such as Tobin's Q, enterprise value, earnings per share, and price-to-book value. Using an ex post facto research design and inferential statistical techniques, data from listed oil and gas firms spanning 2012 to 2022 were analyzed. The findings reveal inefficiencies in translating exploration investments into firm value, with fixed asset intensity, cash investments, and intangible assets showing insignificant negative impacts on market valuation and equity returns. It was concluded that the accounting flexibility under IFRS 6 contributes to inconsistencies in financial reporting and investor skepticism. Recommendations include refining IFRS 6 guidelines to standardize the reporting of exploration and evaluation expenditures, enhancing transparency, and reducing managerial discretion. Additionally, professional accountants are enjoined to ensure faithful representation of financial information to bridge the gap between accounting data and market perceptions.

Recently, the former ECBank president M. Draghi loudly recalled Europe's lagging economic power, but without giving an original approach to reversing the trend, other than increased funding. Therefore, the article is an attempt to critically review the state, but also the unused potential of the EU start-up culture, which can provide a more reasonable and faster response at least to the part of the challenges. Following this direction, a brief comparison between the European and US start-up ecosystems is provided regarding the position and function of the HEIs in them. The data reveals that, in addition to their distance from the success of start-ups in the US and Asia, EU economies are also lagging behind the UK, which is no longer part of it. The pattern repeats when it comes to entrepreneurship education in Europe. Therefore, a direction is outlined for reflection on how to structurally change and improve the quality of the participation of HEIs in ecosystems across the continent, incl. with the introduction of a new look at training and collaboration with external organizations.

Optioneering by roles and parties and circumstances
What types of optioneering come from the roles. 
What types of optioneering come from the parties.
What types of optioneering come from the circumstance.
Some questions to prompt the introduction of optioneering and value engineering early to enable maximum benefits to the project and client.