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Article
Publication date: 14 September 2010

Sandra Chapple, Lee Moerman and Kathy Rudkin

The purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised…

2322

Abstract

Purpose

The purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised approach to accounting for customer loyalty programmes (CLPs). It aims to highlight the ambiguities of the classification of commercial transactions, particularly the nature and timing of revenue recognition.

Design/methodology/approach

Comment letters in response to the exposure draft D20 CLPs are analysed together with an exposition of the effect of International Financial Reporting Interpretations Committee (IFRIC) 13 on an early adopter, Qantas airlines.

Findings

Despite limited support for the consensus view advocated in D20, the International Accounting Standards Board (IASB) has upheld the deferred revenue approach consistent with the anticipated outcome of the IASB and Financial Accounting Standards Board revenue recognition project.

Research limitations/implications

The paper analyses the characteristics and views of lobbyists using the IFRIC process. The use of other discourse methodologies may present issues of power within this process.

Practical implications

The paper highlights how the implementation of IFRIC interpretations has the potential to alter reported financial results.

Originality/value

The paper highlights the lobbying process and interpretation process at an international level. It also illustrates how companies can engage accounting interpretations to manage earnings, particularly in times of economic challenges.

Details

Accounting Research Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 11 July 2017

Chrysanthos Maraveas

The DELTA® beam composite floor system is a recently developed shallow floor type that has seen many applications in contemporary construction. It involves partially…

Abstract

Purpose

The DELTA® beam composite floor system is a recently developed shallow floor type that has seen many applications in contemporary construction. It involves partially encasing DELTA® steel beams in concrete, with the lower flange remaining exposed. Besides the satisfactory behavior of the system at ambient conditions, understanding its response under elevated temperatures is critical in evaluating its overall performance. Despite certification from the manufacturing company that the system has adequate fire resistance, its behavior under fire conditions has neither been investigated to depth nor reported in detail. The purpose of this paper is the detailed numerical investigation of their behavior in fire. For this reason, the finite element method was implemented in this paper to simulate the response of such beams subjected to fire. Material properties were modeled according to the Eurocodes. The coupled thermal-structural parametric analyses involved four different variations of the “shortest” and “deepest” cross-section (eight case studies in total) specified by the manufacturing company. Other simulations of these cross-sections, in which either the thermal expansion or the structural load were not taken into account, were carried out for comparison purposes.

Design/methodology/approach

The methodology for simulating such systems, which has been successfully implemented and validated against fire test results elsewhere (Maraveas et al., 2012) was also followed here. To investigate the statement made by Maraveas et al. (2014) and the equations proposed by Zaharia and Franssen (2012) that the insulation is not so effective for “short” cross-sections, two beams, one with a D20-200 (Deltabeam Technical Manual, 2013) cross-section (shallowest section) and one with a D50-600 (Deltabeam Technical Manual, 2013) cross-section (deepest section), were simulated in this paper for comparison purposes. Additionally, reasonable assumptions were made for the cross-sectional dimensions not specified by the manufacturer (Deltabeam Technical Manual, 2013) and parametric analyses were carried out to investigate their effect on the structural response of the system.

Findings

Composite DELTA® beams can achieve fire resistances ranging from 120 to 180 min, depending on the depth and geometry of their cross-section, with deeper sections displaying a better fire response. The intense thermal bowing that occurs when these beams are heated from below has a more pronounced effect, in terms of thermally induced deflections for deeper sections. The satisfactory fire resistance of these beams is achieved due to the action of the concrete encased web and the reinforcement which compensate for the loss of the exposed lower flange. Increasing the thickness of the web in deeper sections improves their fire rating up to 180 min. The thickness of the lower flange affects the fire rating of the beams only in a minor way.

Practical/implications

The paper describes a numerical methodology to estimate the fire resistance of complex flooring systems.

Details

Journal of Structural Fire Engineering, vol. 8 no. 4
Type: Research Article
ISSN: 2040-2317

Keywords

Article
Publication date: 1 March 2006

F.J. Carrión, A. Lozano and V.M. Castaño

The purpose of this research is to show that wavelets are mathematical tools capable of separating vibration data into different frequency components, allowing the study…

Abstract

Purpose

The purpose of this research is to show that wavelets are mathematical tools capable of separating vibration data into different frequency components, allowing the study of each component with a resolution matched to its specific time scale. Wavelets have advantages over traditional Fourier methods, particularly when a signal contains sharp spikes, discontinuities, and transients.

Design/methodology/approach

This paper presents a brief description of wavelets and shows their application to the analysis of typical transient signals due to vibrations in a steel‐reinforced concrete beam.

Findings

The research clearly shows that it is possible to evaluate modes and components separately by using the wavelet analysis.

Originality/value

The beam analysed can be used as a simple model of other more complicated structures, such as bridges and other high scale civil engineering constructions, where vibration analysis is a key issue for maintenance and failure assessments, thus representing an alternative mathematical tool for condition monitoring.

Details

Structural Survey, vol. 24 no. 2
Type: Research Article
ISSN: 0263-080X

Keywords

Article
Publication date: 1 October 1938

J. Lockwood‐Taylor

IN these days of metal construction, the aircraft designer frequently uses the so‐called Batho theory of the torsion of thin shells. This simple and well‐known theory is a…

Abstract

IN these days of metal construction, the aircraft designer frequently uses the so‐called Batho theory of the torsion of thin shells. This simple and well‐known theory is a ecial case, applicable to tubes and boxes of any cross‐section, of the general St. Venant torsion theory. The same theory, applied to thin “ open ” sections, of which a channel is a mplc example, gives the result that the torsional strength and rigidity are very small. While it is true that such a section tends always to be weak in torsion in comparison with a closed section of similar dimensions, subject to certain conditions as regards fixing of the ends it is capable of transmitting an appreciable torque. The method of transmission can be described as differential bending of the two langes, in the case of the channel. Calculation of differential bending stresses in a two‐spar wing under torsion is a simple procedure, but alien the two members in differential bend form part of a continuous section, the conditions are somewhat altered. The general theory applicable to such cases may be called the theory of torsion‐bending. The results of this theory will be summarised, and the proofs given in the Appendix.

Details

Aircraft Engineering and Aerospace Technology, vol. 10 no. 10
Type: Research Article
ISSN: 0002-2667

Book part
Publication date: 9 September 2020

Shih-Yung Chiu

This study aims to examine the effects of participating in physical activities on female college graduates' starting salaries. We used an instrumental variable (IV…

Abstract

This study aims to examine the effects of participating in physical activities on female college graduates' starting salaries. We used an instrumental variable (IV) approach to address the possible endogeneity problem. By using the Taiwan Higher Education Dataset, we discovered that participating in physical activities during college increased an individual's earnings by 3.06%. The significant positive effect of physical activity on salary demonstrated in this study is consistent with that in other relevant studies. This study also discovered that both the intensity and the persistence of participation in physical activities affected salary outcomes. Individuals earned 0.17%–2.41% more if they exercised for an additional hour per week, suggesting the importance of the intensity of participation in physical activities. In addition, persistent participation in physical activities was associated with a 3.08% higher salary.

Book part
Publication date: 15 December 2015

Michael A. Conte and Derek C. Jones

We outline an economic theory of choice of organizational form, concentrating on explaining the selection of contractual relations within employee-owned firms. We then…

Abstract

We outline an economic theory of choice of organizational form, concentrating on explaining the selection of contractual relations within employee-owned firms. We then test the theory on a new database of U.S. producer cooperatives and find that the theory is largely supported by the data. Our principal conclusion is that producer cooperative formations have been rather strongly responsive to variations in economic conditions. While procyclical theories are clearly rejected, countercyclical theories receive considerable support. Neither political motivations nor legal institutions, especially the existence of cooperative incorporation laws, appear to have accounted for a portion of cooperative formations on a systematic basis. Support organizations have significant positive impacts on the formation rate of new cooperatives.

Details

Advances in the Economic Analysis of Participatory & Labor-Managed Firms
Type: Book
ISBN: 978-1-78560-379-2

Keywords

Article
Publication date: 1 June 1995

Kala Chand Seal

Demonstrates the application of spreadsheets in simulating queuingsystems with arrivals from a finite population. The problem is referredto as the machine repair problem…

973

Abstract

Demonstrates the application of spreadsheets in simulating queuing systems with arrivals from a finite population. The problem is referred to as the machine repair problem where the members of the queue are machines that are breaking down and the servers are the technicians repairing the broken machines. The total number of machines are finite and pre‐specified. The technique for the development of the simulation is illustrated with six machines. Describes the approach for developing a generalized simulation model with any number of machines.

Details

International Journal of Operations & Production Management, vol. 15 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 18 April 2008

Cason Snow

The purpose of this paper is to introduce the genre of tabletop fantasy role‐playing games and provide guidance in building an initial collection.

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Abstract

Purpose

The purpose of this paper is to introduce the genre of tabletop fantasy role‐playing games and provide guidance in building an initial collection.

Design/methodology/approach

The first part of the paper is designed to present the development of tabletop fantasy role‐playing games in a historiographic model, tracing the history of these games from the 1970s to 2006. The second portion is a bibliographic essay and critique of several noteworthy fantasy role‐playing games, including analysis of the settings and systems of each game.

Findings

The paper provides a history of the development of fantasy role‐playing games and provides guidance on how to start a collection. The study recognizes a lack of academic research on the topic and seeks to provide a brief introduction.

Practical implications

The paper provides a clear concise history of role‐playing game development and balanced advice for librarians who wish to begin collecting role‐playing games.

Originality/value

This paper begins to fill the need for academic study of the subject and provides practical advice for collection development librarians.

Details

Collection Building, vol. 27 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 5 July 2022

Chinaza Solomon Ironsi and Hanife Bensen Bostancı

Research advocates for the use of good teaching practices and approaches while integrating technology in digitally enhanced learning. This is on the premise that previous…

Abstract

Purpose

Research advocates for the use of good teaching practices and approaches while integrating technology in digitally enhanced learning. This is on the premise that previous studies on mobile learning have neglected this aspect of technology integration resulting in numerous challenges. Moreover, there is evidence in the literature showing a scarcity of studies on the use of mobile learning in teaching productive skills. On the other hand, linguists recommend the use of responsive lesson design frameworks in language teaching, claiming effectiveness in teaching all language skills. However, responsive lesson design frameworks are yet to be implemented in a classroom setting. To bridge these gaps in scientific literature, our study decides to utilize the CAPE framework as a good teaching method for improving the productive skills of students in mobile-based instruction.

Design/methodology/approach

This study utilizes a mixed-methods research design with an experimental approach. Post-tests and interviews were employed to elicit information from the student-participants on the objective of the study.

Findings

Following the analysis of the collected data, notable findings were obtained. While there was evidence to show that the students perceived m-learning as boring and ineffective when incorporated with a traditional lesson framework, our study unveiled that students showed a different perception when incorporated with the CAPE framework.

Practical implications

Our study unveils that integrating responsive lesson frameworks with m-learning improves the speaking and writing skills of students.

Originality/value

This study provides empirical evidence to show the role of good teaching practices like integrating responsive LDFs and mobile learning in improving the productive skills of students. This study is the first to investigate the integration of CAPE and mobile learning in enhancing expressive skills.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 1 July 2022

Kasun Gomis, Mandeep Saini, Chaminda Pathirage and Mohammed Arif

The issues in the current Built Environment Higher Education (BEHE) curricula recognise a critical need for enhancing the quality of teaching. This paper aims to identify…

Abstract

Purpose

The issues in the current Built Environment Higher Education (BEHE) curricula recognise a critical need for enhancing the quality of teaching. This paper aims to identify the need for a best practice in teaching within BEHE curricula and recommend a set of drivers to enhance the current teaching practices in the Built Environment (BE) education. The study focused on Section 1 of the National Student Survey (NSS) – Teaching on my course, with a core focus on improving student satisfaction, making the subject interesting, creating an intellectually stimulating environment and challenging learners.

Design/methodology/approach

The research method used in this study is the mixed method, a document analysis consisting of feedback from undergraduate students and a closed-ended questionnaire to the academics in the BEHE context. More than 375 student feedback were analysed to understand the teaching practices in BE and fed forward to developing the closed-ended questionnaire for 23 academics, including a Head of School, a Principal Lecturer, Subject Leads and Lecturers. The data was collected from Architecture, Construction Management, Civil Engineering, Quantity Surveying and Building surveying disciplines representing BE context. The data obtained from both instruments were analysed with content analysis to develop 24 drivers to enhance the quality of teaching. These drivers were then modelled using the interpretive structural modelling (ISM) method to identify their correlation and criticality to NSS Section 1 themes.

Findings

The study revealed 10 independent, 11 dependent and three autonomous drivers, facilitating the best teaching practices in BEHE. The study further recommends that the drivers be implemented as illustrated in the level partitioning diagrams under each NSS Section 1 to enhance the quality of teaching in BEHE.

Practical implications

The recommended set of drivers and the level partitioning can be set as a guideline for academics and other academic institutions to enhance the quality of teaching. This could be further used to improve student satisfaction and overall NSS results to increase the rankings of academic institutions.

Originality/value

New knowledge can be recognised with the ISM analysis and level partitioning diagrams of the recommended drivers to assist academics and academic institutions in developing the quality of teaching.

Details

Quality Assurance in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0968-4883

Keywords

1 – 10 of 130