This financial modelling case study describes the development of the 3-statement financial model for a large-scale transportation infrastructure business dealing with truck (and some rail) modalities. The financial modelling challenges in this area, especially for large-scale transport infrastructure operators, lie in automatically linking the operating activity volumes with the investment volumes. The aim of the paper is to address these challenges: The proposed model has an innovative retirement/reinvestment schedule that automates the estimation of the investment needs for the Business based on the designated age-cohort matrix analysis and controlling for the maximum service ceiling for trucks as well as the possibility of truck retirements due to the reduced scope of tracking operations in the future. The investment schedule thus automated has a few calibrating parameters that help match it to the current stock of trucks/rolling stock in the fleet, making it to be a flexible tool in financial modelling for diverse transport infrastructure enterprises employing truck, bus and/or rail fleets for the carriage of bulk cargo quantifiable by weight (or fare-paying passengers) on a network of set, but modifiable, routes.

The construction industry is a significant contributor towards global environmental degradation and resource depletion, with developing economies facing unique challenges in adopting sustainable construction practices. This systematic review aims to investigate the gap in sustainable construction implementation among global counterparts. The study utilizes the P5 (People, Planet, Prosperity, Process, Products) Standard as a framework for evaluating sustainable construction project management based on environmental, social, and economic targets. A Systematic Literature Review from a pool of 994 Sustainable Construction Project Management (SCPM) papers is conducted utilizing the PRISMA methodology. Through rigorous Identification, Screening, and Eligibility Verification, an analysis is synthesized from 44 relevant literature discussing SCPM Implementations worldwide. The results highlight significant challenges in three main categories: environmental, social, and economic impacts. Social impacts are found as the most extensively researched, while environmental and economic impacts are less studied. Further analysis reveals that social impacts are a major concern in sustainable construction, with numerous studies addressing labor practices and societal well-being. However, there is a notable gap in research on human rights within the construction industry. Environmental impacts, such as resource utilization, energy consumption, and pollution, are less frequently addressed, indicating a need for more focused studies in these areas. Economic impacts, including local economic impact and business agility, are further substantially underrepresented in the literature, suggesting that economic viability is a critical yet underexplored aspect of sustainable construction. The findings underscore the need for further research in these areas to address the implementation challenges of sustainable project management effectively. This research contributes towards the overall research of global sustainable construction through the utilization of the P5 Standards as a new lens of determining sustainability performance for construction projects worldwide.

Background: Globally, unpaid carers face economic and societal pressures. Unpaid carers’ support is valued at £132 billion a year in the United Kingdom (UK) alone. However, this care comes at a high cost for the carers themselves. Carers providing round the clock care are more than twice as likely to be in bad health than non-carers. These carers are therefore proportionately more likely to need statutory services such as health care provision. It is critical that carers are better supported to be involved in the shaping, delivery and evaluation of the services they receive. Unfortunately, qualitative evidence on how carer organisations can do this better is scarce. Methods: Working collaboratively with a community-based carers organization, we undertook a qualitative study. Purposive sampling was used to recruit 23 participants. Online, semi-structured, one-to-one interviews were conducted with carers, community organization staff and stakeholders to ascertain their experience and views on the involvement service. Results: Firstly, there are a range of benefits resulting from the involvement service. The carers see the service as an opportunity to connect with other carers and share their views and ideas. Secondly, staff and service providers also reported how involvement gave a platform for carers and was of value in helping them shape needs-led services. Thirdly, we found that barriers to good involvement include the lack of a clearly understood, shared definition of involvement as well as the lack of a diverse pool of carer representatives available for involvement activities. Conclusion: The findings from our study provide important insights into how carers, staff and service stakeholders view barriers and enablers to good involvement. The findings will be of interest to a range of community-based organizations interested in further involving members of their community in shaping the services they receive.

The covid-19 pandemic has adversely affected the sustainability of micro and small enterprises (MSEs), with a particularly pronounced impact in Central Java. Entrepreneurs who struggle to adapt to reduced consumer purchasing power and the increasing reliance on digital technology are at heightened risk of business closure. Despite these challenges, inclusivity remains a crucial element for MSEs in fostering local economic development. Accordingly, this study seeks to examine the role of inclusivity in the sustainability of MSEs that are based on digital technology. Data were collected through the use of questionnaires and focus group discussions. Respondents were digital-based MSEs entrepreneurs from five selected regions, with Central Java having the largest number of digital media users. Key informants included experts from Diponegoro University, the International Council of Small Business (ICSB), the Department of Cooperatives and Micro, Small and Medium Enterprises at the provincial and district levels, and non-governmental organizations. The collected data was analyzed using the Rapid Appraisal for Micro and Small Enterprises (Rap-MSE’s) method. To assess the sustainability status, the study utilized several dimensions, including economic, environmental, social, institutional, technological, and inclusivity factors. Both multidimensional and individual analyses indicated that the sustainability status was relatively robust. MSEs that integrated digital technology into their operations were able to withstand the challenges posed by covid-19 and adapt to the new normal. In conclusion, the inclusivity dimension in the adoption of digital technology has gained increased importance in driving local economic development.

In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.