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Article
Publication date: 1 December 2004

Gh. R. Heravi and R. Attarnejad

The purpose of this paper is to improve the effectiveness of ordinary reduction methods performance, in nonlinear dynamic analysis. In this paper, the error vector due to…

Abstract

The purpose of this paper is to improve the effectiveness of ordinary reduction methods performance, in nonlinear dynamic analysis. In this paper, the error vector due to linear and nonlinear dynamic analysis in generalized subspaces is extracted, and is decomposed into two independent components, namely outside and inside components. Based on the inside error component, a new iterative reduction method, one‐dimensional generalized subspace procedure (ODGS), is proposed where an innovative criterion is defined for updating the base vectors necessary for stiffness changes in nonlinear dynamic analysis. In this study, the performance of ODGS for linear and nonlinear analysis of elastodynamic systems including non‐proportional damping based on the Ritz generalized subspace has been proposed. Numerical examples show the competency of the proposed method in both economy and exactness. Time saving gained from the ODGS method could be recompensed to get much more accurate results consuming the same CPU time. This iterative method is more effective than the ordinary reduction methods. Since the method is directly derived from the discrete model based on the finite element method (FEM), the complexity of the structure does not affect directly the effectiveness of ODGS. Therefore, whenever the FEM is effectively capable to represent the topology of the structure, the ODGS results will also represent the system response properly. Same as any other reduction methods, accuracy of this iterative reduction method is directly related to the number of selected Ritz vectors, according to convergence criterion.

Details

Engineering Computations, vol. 21 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 5 June 2017

Edem Emerald Welbeck

The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the…

Abstract

Purpose

The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures.

Design/methodology/approach

A content analysis of annual reports of 17 listed firms in Ghana over a 10-year period (2003-2012) of social and environmental disclosures using the Global reporting indicators as the standard was undertaken. A multiple regression analysis using the random effect estimator was used to test institutional factors influencing CRD.

Findings

The study finds that listed firms in Ghana disclose some responsibility information; and this has increased over the period, with a significant dip in the year 2010. The study also documents a significant amount of disclosures post International Financial Reporting Standards (IFRS) adoption. The increase in disclosure is particularly explained by IFRS adoption by Ghana and the number of women on boards. This study finds a positive but weak relationship between companies’ association with foreign firms, majority shareholders and CRD. A positive significant relationship is confirmed for firm size, while capital intensity shows a negative significant relationship with CRD in Ghana.

Research limitations/implications

The word search may not capture similar words not known to the author, and the words used may have different meanings. In addition, bias may arise from the limited sample size and the choice of companies. Regulators must enforce existing environmental guidelines and streamline reporting for social and environmental issues to help managers disclose more social and environmental information.

Originality/value

The study highlights CRD and its drivers from Ghana, an emerging African economy. To the author’s knowledge, this study is the first to undertake a longitudinal study on social and environmental disclosures of listed companies in Ghana against the Global Reporting Initiative and to determine the effect of IFRS adoption in Ghana on CRD.

Details

Meditari Accountancy Research, vol. 25 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 May 2022

Shima Amini, Alireza Rezvani, Mohsen Tabassi and Seyed Saeed Malek Sadati

Cost overruns have been identified as the most significant challenge for construction sector stakeholders. Like many developing countries, the Iranian construction…

Abstract

Purpose

Cost overruns have been identified as the most significant challenge for construction sector stakeholders. Like many developing countries, the Iranian construction industry suffers from poor cost performance. So, the current research aims to investigate the causes of cost overrun in Iranian construction projects. This paper also reviews the findings of similar studies conducted in several Asian countries.

Design/methodology/approach

This paper includes a literature review and a quantitative method with a questionnaire survey. The review is limited to the studies investigating the causes of cost overrun in an Asian country in the last decade. Moreover, the current research was conducted through a questionnaire prepared based on 43 common factors identified through the literature review. The required data were gathered from the representatives involved in handling construction activities in Iran. The collected data were analyzed based on relative importance index (RII), using the SPSS software package.

Findings

The results showed that poor site management, improper planning, fluctuation of prices of materials, lack of experience, and poor economic condition are the critical reasons for cost overrun in Iranian construction projects. The findings also indicated that among the studies conducted in Asian countries, the first three factors have the highest frequency.

Originality/value

This paper highlighted most studies concerning the cost overrun factors in construction projects in different Asian countries in recent years. Up-to-date knowledge helps to understand the complexity of this field in various periods and therefore minimizes the risk of cost overrun. This research can also be used as a benchmark for further studies to clarify similar issues in other developing countries.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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