VALUE MANAGEMENT

FUNDAMENTAL THEORY
“KURSUS MODULE 2
JKR MALAYSIA”
VE FACILITATOR LECTURE
CONTENTS
Part 1.1:
• Introduction of Module
• Theory Revision on VM
• Advanced Knowledge of VM

Part 1.2:
• VM Study Facilitation Knowledge

Part 1.3:
• VM & VE Tools & Techniques
 LECTURE
OBJECTIVES
• To refresh and strengthen fundamental
theory of Value, VM and VE
• To enhance competency knowledge and
skills of VM Facilitation
 VM COURSES
(JKR)
• Module 1 (Open to all & for JKR Certification)
1. Awareness & understanding of VM Principles
2. Understanding of VM Body of Knowledge
a) VM Intervention points in project life cycle
b) 3 VM Study Stages
c) 6 VM Lab Phases

• Module 2 (for VM / VE Facilitators & for JKR Certification)

1. Advance theoretical understanding
2. Simulation on VE Lab process & VM tools and techniques

• Module 3 (for Lead / Group VE Facilitators)

1. Management of VE Study Programme
2. Hands-on of VE tools and techniques
3. VE Facilitation Skills development
 PENSIJILAN
PENGURUS NILAI JKR
Syarat Hadir (dan Lulus) Kursus Modul 1 & 2 JKR adalah di antara syarat kelayakan
asas bagi aspek pengetahuan dalam Program Pensijilan Pengurus Nilai (Value
Manager) JKR Malaysia

TAHAP DEFINISI GELARAN

KOMPETEN QUALIFIED VALUE PRACTITIONER

3
(COMPETENT) (QVP)

MAHIR REGISTERED VALUE MANAGER

4
(PROFICIENT) (RVM)

PAKAR CERTIFIED VALUE MANAGER

5
(EXPERT) (CVM)
 PENSIJILAN
PENGURUS NILAI JKR

(Merah) Pengisian Terhadap Jurang Peluang Bagi Pengamal VM Facilitation Melalui

Pensijilan Pengurus Nilai (Value Manager) JKR Malaysia
 CVM (IVMM)
Certification Route of
Certified Value Manager (CVM IVMM)
VM Module 1 (IVMM Course)

VM Module 2 (IVMM Course)

Membership of IVMM

Minimum 3 years of VM experience (Post Membership) &

comply other certification requirements

Certification of CVM (IVMM)

IVMM – Institute of Value Management Malaysia;
Founded in Year 2000
 CVM (IVMM)
Requirements of CVM Certification (IVMM)
1. Full Membership of IVMM.
2. Mandatory lead at least four (4) VM/VE workshops and minimum 120 hours
and to submit reports individually.
3. Post IVMM Membership of at least 3 years working experience.
4. Undergone interview session to be conducted by IVMM.
5. Fulfill either 2 of the followings:
• Present at least 1 paper (VM/VE/LCC) after accredited as a Full Member
• Publish at least 1 article (VM/VE/LCC) after accredited as a Full Member
• Teaching a VM subject at higher learning institution for at least 3 years
• Completed either Master Degree of PhD in VM related subject
• Fulfil minimum requirement of CPD through attending seminars, trainings or
workshops accredited by IVMM or Professional Institutions approved by
IVMM of at least 20 hours CPD.
 VE FRAMEWORK
IN JKR

Core Values Corporate Values Personal Values

(Source: VE Application Guidelines in Public Projects, 2014)
 VE GOVERNANCE
SPN EPU
JKR
CLIENT
CLIENT • Initiate & request for VE
• Submit Agreed VE Report to EPU

PROJECT
PORTFOLIO PM / HOPT (JKR)
MANAGER / • Manage & Control design to scope & cost of VA
OFFICE
HOPT (JKR) • Assist client in preparing for VE Lab
• Monitor implementation of VE Recommendation

VE FACILITATION TEAM
VE FACILITATION • Conduct VE Pre Study
TEAM • Facilitate VE Lab
• Present/ Submit VE Report
• Conduct Post Lab activities

EXTERNAL DESIGN TEAM/

EXPERT HODT (JKR)

VE LAB TEAM
VE LAB TEAM • Participate in VE Lab
• Recommend VE Solutions

VE Governance for Public Projects in JKR

(Source: VE Application Guidelines in Public Projects, 2014)
 BACK TO
BASIC
VM Definition….

Value Concept….

VM Body of
Knowledge….
 DEFINITIONS
OF VM
• Management methodology
• Structured process
• Analysis of functions
• Multidisciplinary team
• Creative & innovative way
• Decision making tool
• Problem solving methodology
• Proactive service
 DEFINING VALUE
Defining VALUE is difficult as it is….

• Too loose or broad usage in various contexts (economics,

commerce, mathematics, sociology, customs, ethics, arts etc.)

• Subjective to the owner of the perspective (similar to

understanding “beauty” from the perspective of “in the eyes of
the beholder”)

• Complex interpretations that need to consider various

perspectives or orientations (e.g. economic values; aesthetic
values; use values; social values etc.)

• Consists of “hard” (e.g. quality, cost) and “soft” (e.g. benefits,

satisfaction) components (tangible and non-tangible
measurement)
 VALUE IN
CONSTRUCTION
Managing VALUE in construction context concerns about…..

• Managing its subjectivity, complexity and contending needs of

multiple stakeholders (client, users, designers, managers etc.)

• Optimizing (trading-off) variables of value

• Aligning value objectives (strategic goals) with the programme /

project goals

• Multi value enhancement focuses – e.g “Value for Money” (VfM);

“Added Value” (on product or process)”; “Lean Construction”
(e.g. Six Sigma); “Value Chain Management” (VCM) etc.
 VALUE CONCEPT
SAVE International (USA): (i)

Value = Function
Resources
Where;
Function = Customer’s performance requirements;
Resources = Labour, Cost, Time etc.

Or; as a fair return or equivalent in goods or services or money for

something exchanged
 VALUE CONCEPT
(ii)
BS EN 12973:2000 (UK/Europe):

What is necessary for

a desired user

Value = Satisfaction of Needs

Use of Resources

Everything that is required

to satisfy needs
 VALUE CONCEPT
(iii)

VALUE = Function (F) + Quality (Q)

Cost (C)
Function = The specific work that a design or item must perform
Quality = The owner’s or user’s needs, desires and expectations
Cost = The life cycle cost of the product or project

Value Concept by Dell ‘Isola (1982)

PROJECT VALUE
VALUE CONCEPT
CRITERIA (iv)
(Value Variables)

+ RISKS

VALUE

QUALITY
+ FUNCTIONALITY Adapted from: Prof. S. Male,
MSc Eng ICME Lecture (2009)
Optimizing Value Variables
Value Concept by Dell ‘Isola (1982)

VALUE = Function (F) + Quality (Q)

Cost (C)

i) Reducing cost but maintaining the function and quality

ii) Increasing either the function or quality or both but maintaining

the cost

(iii) Reducing the cost and at the same time increasing the function
and quality

(iv) Increasing the cost but at the same time improving function
and quality at a higher proportion
Optimizing (Trading-Offs) Value Variables

COST

QUALITY

FUNCTIONALITY “Juggling
among
value variables”

TIME
RISKS
 VALUE ENHANCEMENT
VALUE ENHANCEMENT APPROACHES: POTENTIAL IMPROVEMENTS POTENTIAL OUTCOMES
1. Cost Reduction Approach
• Sharing spaces / facilities • Optimized solution / design
Reducing cost but • Centarlised functions
maintaining the function and • Elimination of redundancies
• Opt for cheaper solutions with • Unnecessary cost avoidance
quality same function and quality • Cost optimization
2. Function Increase Approach
• Add or improve functionality • Improved functionality
and/or quality within cost • Improved quality /
Increasing either the
• Opt for better characteristic or characteristic / technology
function or quality or both
technology, yet within cost • No cost implication
but maintaining the cost

3. Compound Approach • Eliminate unnecessary • Unnecessary cost avoidance

functions / facilities • Project cost optimization
Reducing the cost and at the • Eliminate unnecessary quality • Improved functionality
same time increasing the criteria or technology • Improved quality /
function and quality • Refine functional and/or characteristic / technology
quality solutions at lower cost • Cost optimization
4. Expand Growth Approach • Increase sustainable solutions • Improved sustainability
Increasing the cost but at in design • Improved operations /
the same time improving • Increase operations ability maintainability
function and quality at a • Improve maintenance ability • Improved constructability /
higher proportion • Improve constructability technology
• Opt for better technology • Cost optimization
 PHILOSOPHY
OF VM
MAXIMIZING
PROJECT VALUE
Optimize value variables (time, cost, quality,
function, risk) and align with strategic objectives
through out the project life cycle in achieving best
Value For Money.

NOT COST CUTTING

Cost cutting is making adjustments to scope,
quantities, specifications etc., in order to bring a
project or element within a predetermined cost limit.
 VM BODY OF
KNOWLEDGE
VM Interventions or VM
1 Study Opportunities

2 VM Study Process or
VM Job Plan

3 VM Workshop or
VM Lab Process
1 GENERIC VM
INTERVENTIONS

Strategic Project Concept Detail Use

Tender Construction
Brief Brief Design Design Stage

VMS VA VE VE VECP* VR
VE on VE on Value Engineering Change Proposal or
Concept Design Detail Design VECP (by contractor)
* Contract clause to allow VECP is NOT
yet provided in JKR.

Note: Mainly illustrated from Panduan Pelaksanaan Pengurusan Nilai (EPU, 2011);
and based on JKR practice in conventional procured projects.
1 VA STUDY AT
STRATEGIC ASSESSMENT
“Get the right project”
VA - Why invest?

• To establish / validate business case

• To strategize asset creation
• To define project scope
• To cap project budget allocation
• To determine expected benefits or projects outcomes
• To establish project objectives
• To determine client’s value criteria / value objectives
• To determine required project functions and deliverables
• To strategize project implementation
(Timelines; Procurement; Risks etc)
1 VE STUDY AT
DESIGN STAGE
“Get the project right”
VE - How to invest in the right technical solution?

• To verify project objectives

• To establish / verify required functions and deliverables
• To optimize design to meet functional requirements
• To optimize project cost within the capped budget
• To establish / verify client’s value criteria / value objectives
• To establish design quality criteria
• To improve design quality criteria
• To improve quality and efficiency of project performance
• To improve project implementation plan
(Timelines; Procurement; Risks etc)
1 VECP STUDY AT
CONSTRUCTION STAGE
“Further improve the project”
VECP - How builder can further improve the technical
solution?

(Effective with a Provision of Incentive Based Program to contractor)

To further improve :
• To improve design efficiency & build ability
• To enhance cost effectiveness (cost saving with incentive)
• To further improve quality
• To further improve construction time
• To further improve functionality, operational & performance
• To introduce innovations
1 VR STUDY AT
USE STAGE
“Assess the outcomes”
VR - Outcomes realization?
- Lessons learned?

• To measure achievement of project objectives

• To review fulfilment of functions and deliverables
• To measure realization of project benefits or outcomes
• To review / improve quality and operational performance
• To strategize continuous improvement of facility
• To identify and escalate lessons learned future projects
 VM STUDY CHARACTERISTICS
CHARACTERISTIC VA STUDY VE STUDY
MAIN STUDY • Establish project scope • Optimize design to function
OBJECTIVES • Cap cost budget • Optimize cost within budget

LEVELS OF • Project Concept • Spaces / Flow / Adjacency

STUDY • Key Spaces / Key • Elements & Systems
Elements & Systems • Components & Equipment

BASIC INPUTS • Strategic Brief / • VA findings (scope & cost)

FOR STUDY Initial Project Brief • Detail Project Brief
• SOA (Building Project) • SOA (Building Project)
• Design concept • Concept / Detail Design
• Initial costing • List of equipment
• Initial BQ or full BQ
• Project Cost (as designed)
 1 VM INTERVENTIONS IN CONVENTIONAL PROJECTS
STRATEGIC PROJECT DEVELOPMENT ASSESSMENT
PLANNING VA / DEVELOPMENT BUDGET APPROVAL

PROJECT DEVELOPMENT & REVIEW OF

(VE ON VE
IMPLEMENTATION CONCEPT DESIGN) CONCEPT DESIGN

DEVELOPMENT & APPROVAL OF

PRELIMINARY DESIGN

(VE ON DEVELOPMENT & REVIEW OF

VE
DETAIL DESIGN) DETAIL DESIGN

TENDER PROCESS &

PROPOSAL SUBMISSION

TENDER EVALUATION
& AWARD
Subject to (VE CHANGE
contract provision PROPOSAL) VECP CONSTRUCTION

OPERATION
VR USE / OPERATION
 1 VM INTERVENTIONS IN D&B/ PPP/ PFI
PROJECT DEVELOPMENT
STRATEGIC
ASSESSMENT / DEVELOPMENT
PLANNING VA BUDGET APPROVAL

PROJECT (VE ON R.F.P./ DEVELOPMENT & REVIEW OF

IMPLEMENTATION NEEDS STATEMENT)
VE REQUEST FOR PROPOSAL (R.F.P.)
/ NEEDS STATEMENT

TENDER PROCESS &

PROPOSAL SUBMISSION

Subject to
procurement (VE ON TENDER TENDER EVALUATION
EVALUATION)
VE & AWARD
procedure &
tender provision

DESIGN FINALIZATION
Subject to (VE CHANGE
contract provision PROPOSAL)
VECP
CONSTRUCTION

USE / OPERATION
OPERATION VR
© JKR MALAYSIA 2014
1 VM INTEGRATION IN JKR WORK FLOW
2 3 VM STUDY PROCESS
(EPU)
1. PERINGKAT
PRA LAB

2. PERINGKAT
LAB

1. FASA 2. FASA ANALISIS 3. FASA

MAKLUMAT FUNGSI KREATIVITI

6. FASA 5. FASA 4. FASA

PEMBENTANGAN PEMBANGUNAN PENILAIAN

Source: Panduan Pelaksanaan Pengurusan Nilai (EPU, 2011);

3. PERINGKAT and also aligned with SAVE VM Job Plan

PASCA LAB
 2 3 VE STUDY PROCESS
STAGE 1 – PRE LAB
Pre Study
Activities Minimum 4 Weeks

STAGE 2 – LAB
3-5 Days (Within 1 Week)
NO
5 -7 Weeks

1. Information 2. Function 3. Creative 4. Evaluation Decision

Phase Analysis Phase Phase Phase ?

YES
6. Presentation 5. Development
Phase Phase

Decision VE Reporting
? STAGE 3 – POST LAB
3 - 4 Weeks (For reporting only)

Duration subject to Design

Other Post Lab
recommended Amendments
Activities
changes & feedbacks (By designers)

© JKR MALAYSIA 2014 Activities by others

3 VM / VE LAB
(WORKSHOP) PROCESS
2. Function 1. Information
Analysis Phase Phase

3. Creative 4. Evaluation
Phase Phase

NOT AGREE NOT AGREE

DECISION?

AGREE

DECISION?
6. Presentation 5. Development
Phase Phase
AGREE
IMPLEMENTATION
1 2 3 VM APPLICATION
STRUCTURE

Value Value Value

Assessment Engineering Review
(VA) (VE) (VR)

Pre Post Pre Post Pre Post

Lab Lab Lab Lab Lab Lab
Lab Lab
Lab

6 Lab 6 Lab 6 Lab

Phases Phases Phases
BIG PICTURE OF
VM
Seeing the ‘Big
Picture’….

VM Advantages…

Ways Forward
of VM…
 SEEING
THE BIG PICTURE
VM leads to problems solving
through seeing the ‘Big Picture’.
• The ‘Big Picture’ - A “bird’s eye view” to
see an overall scenario.
• Clear strategic direction and how to
achieve them.
• Not to be assumed and to be made
known to all interlinks units.
• Opens to more linkages and brings
more ideas, options and solutions.
• Options and actions are to be aligned the BIG picture
and congruent with the ‘Big Picture’.
 PROJECT
VALUE CHAIN
STRATEGIC PHASE TACTICAL PHASE OPERATIONAL
PHASE

PROJECT VALUE CHAIN

Corporate Business Feasibility Design Construction Commission Operational

value value value value value value value

VALUE CRITERIA AS VALUE CRITERIA WEAVES THROUGH

“CLIENT VALUE SYSTEM”
“MULTI VALUE SYSTEM”

• Client’s value • Client’s value • Client’s value

• Users’ value • Designers’ value • Users’ value
• Customers’ value • Authorities’ value • Customers’ value
• Stakeholders’ value • Concessionaire's
• Project Manager’s value value
(Internal & External) • Contractor’s value • Authorities’ value
• Authorities’ value • Specialists’ value • Financier’s value
• Financier’s value
• Suppliers’ value

Adapted from: Kelly, Male & Graham (2004)

 MAXIMIZING VALUE
Lessons learned DELIVERY
& Improvement

VA VE VR

value value
criteria criteria
• Set clear value criteria • Ensure value transition • Ensure value transition
• Ensure value transition • Ensure value continuity • Ensure value continuity
• Ensure value continuity • Ensure value consistency • Ensure value consistency
• Ensure value consistency • Manage project risks • Review value realization
• Manage strategic risks • Learn the lessons & improve
 SYSTEM THINKING
VM promotes ‘Systems Thinking’:

• Takes a holistic view of a project and understand how relates

to a larger organizational environment (outcomes based)
• Views things as systems which are interacting, interrelated or
interdependent components within an environment to fulfill
some purposes (e.g. Whole Life Cycle)
• Effectively deals with complexity and dynamic changes.
• Analytical and problem-solving approach.
 CREATIVE THINKING
VM generates creative & innovative thinking:
• Creates a “permissive thinking environment”.
- sharing information; inviting, accepting & acknowledge ideas.
• Promotes ideas generation.
– go for quantity first, judge later; hitch hike existing ideas!
• Boosts to challenge the status quo.
– explore different ways of doing things!
• Triggers creative, innovative & “outside the box” thinking.
- drive thinkers to think beyond average solutions.
THINKING THINKING
INSIDE THE BOX OUTSIDE THE BOX

BELOW AVERAGE EXCELLENT

AVERAGE THINKER THINKER
 VALUE DELIVERY
HAZARDS
• The maximized wish-list syndrome
• “Asset creation is the solution” thinking
• Non reconciled contending needs & wants
• Hidden agendas of strategic objectives
• Unidentified & non transmitted value criteria
• Non function-based orientation
• Less emphasis on LCC based investment decision
• Less knowledgeable client (poor understanding on value)
• Change occurs in the client organization / stakeholders
 VALUE PROBLEMS
AT DESIGN STAGE
• Inadequate project definition
• Less emphasis on value objectives (value criteria)
• Non rigorous functional analysis
• Insufficient end use analysis
• Embedded unnecessary costs
• Inadequate exploration of issues and constraints
• Less effort in seeking alternatives
• Lack of consideration of LCC

Source: R. Ab Ghani, Z.A. Ghazali, ICVEM HK (2012)

 VE BENEFITS
AT DESIGN STAGE
 Achieves clarity of project needs & requirements
 Governs strategic focus on project objectives & priorities
 Emphasizes on value objectives (client’s value system)
 Identifies & eliminates unnecessary costs
 Focuses on functions and fitness for purpose
 Enhances on operational process and end user satisfaction
 Improves communication and decision making process
 Promotes team dynamics, creativity and innovation
 Deals with LCC, not just initial capital
 Performs robust review on entire project and constraint
exploration

Source: R. Ab Ghani, Z.A. Ghazali, ICVEM HK (2012)

 CONVENTIONAL WAY
VS VM
CONVENTIONAL WAY VM APPROACH
• No emphasis on aligning to the • Align to the pre determined
client’s value criteria client’s value criteria
• Silos - independent reviews • Workshop orientated review
• Less client involvement • Client’s direct involvement
• Less functions driven • Functions driven
• Options are not exhaustively • Exhaustive and robust challenge
challenged on options
• Seldom consider LCC in decision • Consider LCC implications
• Re-active solutions to problems • Pro-active and creative solutions
• Less effective communication • Effective communication

More systematic,
disciplined
and far reaching
 VM TEAMWORK
APPROACH
INDIVIDUAL EFFORTS
PM Designer Owner User Engineers

VM TEAM EFFORT

SOLUTION Source: Abdulaziz S. Al-Yousefi (2008)

 VM CONTRIBUTION
TO PROJECT MNMT
BROAD PROJECT STAGES

Inception Concept Feasibility Implementation

VM INTERACTIONS WITH IMPROVED

PROJECT
PROJECT MANAGEMENT (PM)
OUTCOME

Establish
Improve Enhance Maximize Cost
Needs &
Strategy Viability Effectiveness
Outcomes

VM CONTRIBUTION ON PROJECT
Source: S. Male, IVMM Seminar (2011)
 PM KNOWLEDGE
AREAS
Scope

Time Cost
Communication

Quality
HR Risk

Procurement
VM Implementation Levels

Strategic Studies
(Management Level)
S
Programme

P P
Studies

Project
Project Project Project
Studies

Project Project Project Project

VM Impacts to Construction Projects

• Costly projects – 5% or higher cost savings from

estimated cost
• Complex projects – a platform to get expert second
opinions
• Repetitive costs – very cost effective in reducing cost
in other similar projects
• Restricted budgets – to optimize cost for maximizing
value
 VM
OUTCOMES
Client - User Improved Cost
Satisfaction Performance Optimization

Functional VALUE FOR Investment

Orientated MONEY Prioritization

Effective Robust
Better Team Decision Making
Communication
Building
 VM
WAY FORWARD
• VM in Asset Strategy
• VM Integration with Gateway (Gerbang Nilai JKR)
• VM in D&B / PPP / PFI or Relational Contracting
(Integrated Procurement Strategies)
• VE Change Proposal (with Incentive based program)
• Life Cycle Cost based VM (LCC Model)
• Value Risk Management (VRM)
• VM in Partnering overlay
 VM IN
ASSET STRATEGY
Ratio: 1 to 10 to 100
Traditional Approach to Investing in
Assets & Projects?

Business /
Operation
Capital and Social value
Maintenance and benefit
Reverse Engineering of Client’s Assets
and Projects
VM approach to investing in assets & projects:
Why is it needed in the first place?
Adapted from Professor Ken Treadaway (BRE)
why should we invest? for what purpose? and
what benefits will be derived from that investment?
 VM IN
GATEWAY
Gateway 0
1. Possible need 2. Identify needs 3. Options to
Strategic
for a project & objectives VM meet needs VM
Assessment

Gateway 1
6. Feasibility study 4.Prepare
5.Project brief Business
options VM business case
Justification

7. Procurement Gateway 2
8. Whole life 9. Tender
Strategy : Procurement
based design VE preparation
VM & VE Strategy

12. Award Gateway 3 10. Invite

11. Tender
Contract & Decision for expressions of
process
Partnering VM Contract interest

Gateway 4
13. Works
14. Deliver project Readiness for 15. Feedback
contract VE
Service

Adapted from: HM Treasury UK (Source: Kelly, Male & Graham, 2004) Gateway 5
Benefits
Evaluation
 LCC BASED
Life Cycle Cost (LCC) based VM….. VM
An investment decision made on the total LCC of an
asset or a component and not just on the initial capital
cost, considering the owner’s total cost as:
• Initial cost
• Financing cost
• Occupancy cost
• Operating (energy) cost
• Maintenance cost
• Alteration cost
• Replacement cost
• Associated cost (insurance, security, tax etc)
• Salvage / disposal cost
 VALUE & RISK
MANAGEMENT (VRM)
Integration of VM and RM is best to be implemented throughout the
project life cycle - in order to maximize project value by managing the
associated risks in parallel, focusing on the need of the value study.
KEY VALUE ISSUES RISK ISSUES
0 Why invest? • Risks if we invest and if we do not?
1 Is this the right project? • Are risks acceptable?
2 What are the project objectives? • Are conditions in place to proceed?
3 (VE) What is the best technical option? • Are risks allocated appropriately?
4 Is this the most cost effective solutions? • Are risks under control?
5 Did we achieve our expectations? • What can we learn for the future?
R Is productivity optimized? • Is this business suitable? Still?

Adapted from: M. Dallas, VRM (2006)

 VRM STUDY
POINTS
VM implementation and review activities

Needs Project Brief Value Design-Cost Project

Verification Definition Development Engineering Review Review

Inception Strategy Feasibility Pre- Cons- Use

0 1 2 Construction 3 truction 4 5&R

Strategic Initial Project Project Risk Detailed Project Risk Construction Risk Operational Risk
Risk Study Risk Study Reviews Reviews Management Reviews

RM implementation and review activities

Integrated VRM studies

Adapted from: M. Dallas, VRM (2006)

 VM IN
PARTNERING
“Partnering…A structured management approach to
facilitate team-working across contractual boundaries…”
(CIB, 1998)

VM integration with Partnering will exploit these benefits:

• Mutual objectives achieved
• Improved team working
• Increased communication
• Reduced barriers
• Developed trust
• Adversarial relationship avoided
 IN THE ESSENCE OF
KNOWLEDGE SHARING...…

Q & A

JPS_July2017