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This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

The purpose of this paper is to introduce and discuss potential applications of emerging Building Information Model (BIM) and related technologies as applied to healthcare facilities. The paper presents example of applications of digital tools enabled by BIM that support more integrated outcomes for complex healthcare projects.

Paper formulation by a transdisciplinary author group with ideas and approaches developed through discussions and writing to explore future research directions. Initial ideas are supplemented by a literature review with examples introduced where relevant.

BIM as a front-end construction engineering tool is quite mature. Application of BIM and related tools to support complex healthcare at the precinct scale, for facilities management (FM), including improved user experience (UX) has been limited but shows great promise to support complex healthcare projects.

The research presented is limited and exploratory as it represents the first step by this group to investigate an integrated approach to digital healthcare design and FM.

The paper introduces the considerable benefits of BIM models, and related tools for FM and/or UX (both staff and patients) to save time, money and improves efficiency and accuracy in healthcare facilities.

The transdisciplinary author group brought broad perspectives to the potential benefits of combining accurate data-rich legacy building models with other digital tools for increased integration and co-ordination at all life stages of a healthcare precinct.

Cross-boundary cooperation with shared goals and values involving the poor has been argued as an indispensable means for inclusive business (IB) success. Cooperation may become dynamic, especially when exploratory and creative attempts with effective cooperative learning among partners can be realized. Even so, not many companies have reported successful in building the cooperation. One case, providing clean, affordable drinking water to the poor in Tanzanian rural villages, suggests that a delegated and grassroots-based approach in cooperation with a highly trustworthy local partner can successfully promote cooperative learning and transfer know-how in both operations and management. This approach also stimulates local and self-initiated activities for expanding water facilities and generating local businesses in an area where employment is scarce. Deviation from mainstream-institution-based operations and management is one example of institutional interconnections that enable the rural poor to self-manage projects and stimulate self-initiated business activities, consequently contributing to rural development and sustainable development goals.

This chapter explores the provision of library services to children residing in juvenile justice facilities. The small body of scholarly literature published on the topic over the last 50 years is examined, followed by a description of the findings of a recent Australian survey of juvenile justice library provision in that country. Australia presents a very poor example of the provision of library services to children living in correctional detention. A contrast to the Australian context is provided through a case study of the library service to the South Carolina Birchwood School, in the United States. Housed in the South Carolina Juvenile Justice Centre, the Birchwood School library is presented as an example of better practice and an illustration of what can be achieved by a juvenile justice facility library when it is sufficiently staffed and funded. Opportunities for further research are identified and conclusions are drawn regarding the need for libraries in juvenile justice facilities.

On-going change in relation to the management of public services has led to the development of many initiatives in the control of day-to-day resources as the New Public Management¹ (Hood, 1991, 1995) continues its reforms. In this context debates about control of capital expenditure have taken a less visible role despite some earlier and influential comment on the area (Perrin, 1978 for example). Perhaps as the flow of ideas for reform in the management of day-to-day activity have waned, recent attention has turned more systematically to the efficient use of capital resources or infrastructure. This has been accompanied by recognition of the poor state of some of the public sector infrastructure. This chapter is concerned with the implications of the changing approaches to the provision of infrastructure is the U.K. National Health Service (NHS). Its particular focus in the Private Finance Initiative (PFI) and the contractual implications this brings into infrastructure development.

A cyberattack is an attempt by cybercriminals as individuals or organizations with unauthorized access using one or more computers and computer systems to steal, expose, change, disable or eliminate information, or to breach computer information systems, computer networks, and computer infrastructures. Cyberattackers gain a benefit from victims, which may be criminal such as stealing data or money, or political or personal such as revenge. In cyberattacks, various targets are possible. Some potential targets for businesses include business and customer financial data, customer lists, trade secrets, and login credentials.

Cyberattackers use a variety of methods to gain access to data, including malware such as viruses, worms, and spyware and phishing methods, man-in-the-middle attacks, denial-of-service attacks, SQL injection, zero-day exploit, and DNS tunneling.

Related to cyberattack, the term cyberwarfare is gaining popularity nowadays. Cyberwarfare is the use of cyberattacks by a state or an organization to cause harm as in warfare against another state's or organization's computer information systems, networks, and infrastructures.

Military, civil, and ideological motivations, or hacktivism can be used to launch a cyberwarfare. For these reasons, cyberwarfare may be used to conduct espionage, sabotage, propaganda, and economic disruption.

Considering highly digitalized business processes such as e-mails, digital banking, online conference, and digital manufacturing methods, damage of cyberwarfare to businesses and countries are unavoidable. As a result, developing strategies for defending against cyberattacks and cyberwarfare is critical for businesses. The concepts of cyberattack and cyberwarfare, as well as business strategies to be protected against them will be discussed in this chapter.

Quality-Oriented Education (su zhi jiao yu) is a national education reform initiative that presents ongoing opportunities and challenges to schools, local bureaus of education, and the overall educational system in China today. This chapter seeks to gain insight into if and how Quality-Oriented Education, 10 years into its enactment, has taken root in practice. We posit that a reform agenda is best manifested through well-aligned and operable standards for school effectiveness. We introduce the policy-driven definition for school effectiveness and an evaluation framework depicting the intended focus of Quality-Oriented Education. Using an iterative and inductive process for content analysis, we compare the policy-driven framework with the coding results of a 2009 national inventory of actual school evaluation schemes in 91 Chinese school districts. Our review points out that the new mission of Quality-Oriented Education advocates educational equity, curriculum reform, and systemic support for school-based management. However, at the operational level, there are great variations in terms of content domain, focus, and function among school evaluation schemes with notable regional differences. Furthermore, schools are still caught between the existing system that measures school performance by achievement and the intended accountability scheme that calls for enhanced student ability. This chapter adds to the empirical foundation for the development of a new framework that not only captures the spirit of the national educational reform but also is informed of the developmental needs of schools in drastically different geo-economical and social conditions.