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The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the Niger Delta to reform problematic regulatory systems and make visible corporate practices that exploit governance and accountability gaps in relation to human rights violations and environmental damage.

This arena study draws on different sources of evidence, including interviews with nine iaNGOs representatives involved in campaigns in the Niger Delta. The authors mapped out the history of the conflict in order to locate and make sense of the interviewees’ views on counter accounting, campaigning strategies, accountability and governance gaps as well as their motivations and aspirations for change.

The evidence revealed an inability of vulnerable communities to engage in relevant governance systems, due to unequal power relationships, corporate actions and ineffective governance practices. NGOs used counter accounts as part of their campaigns to change corporate practices, reform governance systems and address power imbalances. Counter accounts made visible problematic actions to those with power over those causing harm, gave voice to indigenous communities and pressured the Nigerian Government to reform their governance processes.

Understanding the intentions, desired outcomes and limitations of NGO’s use of counter accounting could influence human rights accountability and governance reforms in political institutions, public sector organisations, NGOs and corporations, especially in developing countries.

This paper seeks to contribute to accounting research that seeks to protect the wealth and natural endowments of indigenous communities to enhance their life experience.

By interviewing the preparers of counter accounts the authors uncover their reasons as to why they find accounting useful in their campaigns.

Multinational hotel companies operate accommodation facilities in naturebased tourism destinations of many developing countries. This paper uses the sustainable tourism framework to examine the relationship between the hotel industry and the wildlife‐based tourism in the Okavango Delta, Botswana. The paper further examines the socio‐economic and environmental impacts of the hotel industry in the Delta. Through the use of primary and secondary data sources, results indicate that the hotel tourism industry in the Okavango Delta is lucrative. The industry relies on multinational hotel tourism companies originating from rich countries and South Africa. Hotels and lodges in Delta offer game drives, walking safaris, boating, accommodation and restaurant services. Its socio‐economic impacts include employment, income and infrastructure development. Negative impacts are: revenue leakages, poor jobs for citizens and the failure to alleviate rural poverty. Sustainable tourism approaches which include citizen participation in tourism can reduce the negative impacts of the hotel industry.

To evaluate and examine human perception of causes, frequency, duration, impact, adjustment patterns and local attempts of control, protection and flood prediction in Niger Delta. This will enable rural dwellers to appreciate some local flood control measures.

Through questionnaires administered in reclaimed areas of urban centres and flood prone communities in the Niger Delta. The data abstracted from questionnaires were then analyzed through Kruskal‐Wallis Function. The Kruskal‐Wallis approach was used as it takes care of large data points, which consists of nominal or ordinal data.

Human perception of flooding as regards impact and local attempts at flood prediction differ among Niger Delta States. The study highlights the socio‐economic implications of flooding as regards to causes, effects, control and predictive measures.

Assist rural dwellers on cheaper local and emergency measures such as use of sand bars, opening up of creeks and assess, cleaning of drainages to allow free flow.

The paper suggests continuous enlightenment programs as a means to encourage local and emergency measures to be adopted when flooding occurs. The work is original as no such work or analysis had been carried out in the Niger Delta in the past. The paper has provided raw data and knowledge, and adds to the limited literature in the Niger Delta. On the flooding cycles of the Niger Delta. It should also raise the awareness of local dwellers on the requirements for flood emergency response and adjustment.

In late 2015, the El Nĩno phenomenon induced Vietnam’s worst drought in 60 years, which lasted until mid-2016 and intensified the most expansive saline intrusion in 90 years. The combination of the two hazards resulted in a large-scale disaster, which has led 18 provinces of Vietnam, most of them from the Mekong Delta, to water shortage, insanitation, human and animal diseases, food emergency need and a considerable disruption in local communities’ livelihoods. These devastating effects raise the question of what makes local households vulnerable to drought and saline intrusion. The chapter argues that vulnerability to the natural disaster is not something resulted from external threats, but rather, is derived from the interplay between social structures residing deeply inside the socio-economic systems and agency’s conditions presenting at the household level. Social structures are rules and procedures that constrain and/or enable human actions in agricultural production, risk taking and adaptation. Agency refers to the capacities of disaster-affected households in the Vietnamese Mekong Delta who cultivated third rice crop and suffered heavily from the 2015–2016 disaster. In addition to households’ lack of planning and coping capacities, the constitution of vulnerability to drought and saline intrusion can be attributed to the interaction between farmers’ choice of extra rice crops and the state’s policies and directions in agricultural and irrigation development since 1990s to date.

A three-dimensional (3D) printing error simulation approach is proposed to analyze the influence of tilted vertical beams on the 3D printing accuracy. The purpose of this study is to analyze the influence of such errors on printing accuracy and printing quality for delta-robot 3D printer.

First, the kinematic model of a delta-robot 3D printer with an ideal geometric structure is proposed by using vector analysis. Then, the normal kinematic model of a nonideal delta-robot 3D robot with tilted vertical beams is derived based on the above ideal kinematic model. Finally, a 3D printing error simulation approach is proposed to analyze the influence of tilted vertical beams on the 3D printing accuracy.

The results show that tilted vertical beams can indeed cause 3D printing errors and further influence the 3D printing quality of the final products and that the 3D printing errors of tilted vertical beams are related to the rotation angles of the tilted vertical beams. The larger the rotation angles of the tilted vertical beams are, the greater the geometric deformations of the printed structures.

Three vertical beams and six horizontal beams constitute the supporting parts of the frame of a delta-robot 3D printer. In this paper, the orientations of tilted vertical beams are shown to have a significant influence on 3D printing accuracy. However, the effect of tilted vertical beams on 3D printing accuracy is difficult to capture by instruments. To reveal the 3D printing error mechanisms under the condition of tilted vertical beams, the error generation mechanism and the quantitative influence of tilted vertical beams on 3D printing accuracy are studied by simulating the parallel motion mechanism of a delta-robot 3D printer with tilted vertical beams.

This case addresses stakeholder theory by asking students to consider the various entities that have a vested interest in Delta’s response to the passage of the Senate Bill (SB) 202. Stakeholder theory holds that businesses are responsible to broader constituents in society and not only to stockholders/shareholders or owners. This perspective suggests that businesses do not exist to maximize profit alone but also to enhance society in their day-to-day decisions. To this end, stakeholders are defined as entities that affect or are affected by an organization’s decisions. Stakeholder theory is based on three arguments: descriptive, instrumental and normative arguments.

The information presented in the case was sourced from secondary sources, including both company and media publications. Several media sources from a breadth of political orientations were used to capture the complexity of the issue and the decision at hand. The case development and premise started at the Eastern Academy of Management 2021 Annual Conference Case Hackathon. The case was piloted by eight students (seven undergraduates, one graduate student) in two different courses at two institutions. The student feedback helped to highlight where clarifications were needed within the case and resulted in modifications to the exhibits, appendices and discussion questions.

On March 26, 2021, the media was buzzing about the passage of the Georgia SB 202, which included voting regulations perceived to negatively target black voters. As the head of the state’s largest employer, Delta Airlines’ Chief Executive Officer Edward Bastian found himself at the center of a heated political issue. While Delta had initially shown support for the bill, the rise in opposing voices and pressure to boycott Delta presented increasing pressure to think about its various stakeholders and potentially reevaluate the company’s handling of the situation. Should Bastiasn stay consistent with Delta’s initial support of SB 202, speak out to oppose it or remain silent?

Undergraduate students within business ethics or business in society courses are the best audiences for the case. The case may also be used in courses that have a portion of their content on business ethics or business in society; these related courses with subsections, modules or themes in this area may include corporate strategy, social responsibility and political activism.

Using volatility cones as the estimate of actual volatility instead of GARCH models, the purpose of this paper is to explore whether volatility arbitrage strategy can provide positive profits and how the transaction costs existed in the real market affect the effectiveness of volatility arbitrage strategy.

A number of hedging approaches proposed to improve the hedging results and final returns of Black-Scholes model are analyzed and compared.

The general finding is that volatility arbitrage strategy can provide satisfactory returns based on the samples in Chinese market. Regarding transaction costs, the variable bandwidth delta and delta tolerance approach showed better results. Besides, choosing futures together with ETFs as hedging underlying can increase the VaR for better risk management.

This paper offers a new method for volatility arbitrage in Chinese financial market.

This paper researches the profitability of the volatility arbitrage strategy on ETF 50 options using volatility cones method for the first time. This method has advantage over the point-wise estimation such as GARCH model and stochastic volatility model.

Understanding the factors that contribute to the growth of sediment delta lobes in river systems has significant benefit towards protecting civil and social infrastructure from severe weather events. To develop this understanding, this paper aims to construct a three‐dimensional numerical model of a sediment delta depositing on to a two‐dimensional bedrock basement entering an ocean at a constant sea‐level.

The approach used adapts and applies techniques and schemes previously used in building numerical heat transfer models of melting systems. Particular emphasis is placed on modifying fixed grid enthalpy like schemes.

The resulting model provides important insight on the features that control the partition of sediment delta deposition between the land and ocean domains. The model also illustrates how tectonic subsidence may control the rate of delta growth.

This is the first numerical heat transfer inspired model of a three‐dimensional sediment delta deposit over both land and ocean domains. The problem has scientific merit in that it represents a melting‐like moving boundary problem with two distinct moving boundaries and a space/time dependent latent heat. Further, this work is a necessary first step towards building a comprehensive understanding of how to restore delta systems to protect civil and social infrastructure.

This study aims to investigate the effects of propeller locations on the aerodynamic characteristics of a generic 55° swept angle sharp-edged delta wing unmanned aerial vehicle (UAV) model.

A generic delta-winged UAV model has been designed and fabricated to investigate the aerodynamic properties of the model when the propeller is placed at three different locations. In this research, the propeller has been placed at three different positions on the wing, namely, front, middle and rear. The experiments were conducted in a closed-circuit low-speed wind tunnel at speeds of 20 and 25 m/s corresponding to 0.6 × 10⁶ and 0.8 × 10⁶ Reynolds numbers, respectively. The propeller speed was set at constant 6,000 RPM and the angles of attack were varied from 0° to 20° for all cases. During the experiment, two measurement techniques were used on the wing, which were the steady balance measurement and surface pressure measurement.

The results show that the locations of the propeller have significant influence on the lift, drag and pitching moment of the UAV. Another important observation obtained from this study is that the location of the propeller can affect the development of the vortex and vortex breakdown. The results also show that the propeller advance ratio can also influence the characteristics of the primary vortex developed on the wing. Another main observation was that the size of the primary vortex decreases if the propeller advance ratio is increased.

There are various forms of UAVs, one of them is in the delta-shaped planform. The data obtained from this experiment can be used to understand the aerodynamic properties and best propeller locations for the similar UAV aircrafts.

To the best of the author’s knowledge, the surface pressure data available for a non-slender delta-shaped UAV model is limited. The data presented in this paper would provide a better insight into the flow characteristics of generic delta winged UAV at three different propeller locations.