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Article
Publication date: 14 June 2024

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

Abstract

Purpose

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Design/methodology/approach

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

Findings

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Research limitations/implications

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

Originality/value

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 10 August 2023

Nor Salwani Hashim, Fatimah De’nan and Norbaya Omar

Basically, connections are used to transfer the force supported by structural members to other parts of the structure. The flush end-plate bolted beam to column connection is one…

Abstract

Purpose

Basically, connections are used to transfer the force supported by structural members to other parts of the structure. The flush end-plate bolted beam to column connection is one type that has been widely used because of its simplicity in fabrication and rapid site erection. The purpose of this study is to determine the moment-rotation curve, moment of resistance (MR) and mode of failure, and the results were compared with existing results for normal flat web connections.

Design/methodology/approach

In this study, the connection modeled was the flush end-plate welded with triangular web profile (TriWP) steel beam section and then bolted to a UKC column flange. The bolted flush end-plate semi-rigid beam to column connection was modeled using finite element software. The specimen was modeled using LUSAS 14.3 finite element software, with dimensions and parameters of the finite element model sizes being 200 × 200 × 49.9 UKC, 200 × 100 × 17.8 UKB and 200 × 100 with a thickness of 20 mm for the endplate.

Findings

It can be concluded that the MR obtained from the TriWP steel beam section is different from that of the normal flat web steel beam by 28%. The value of MR for the TriWP beam section is lower than that of the normal flat web beam section, but the moment ultimate is higher by 21% than the normal flat web. Therefore, it can be concluded that the TriWP section can resist more acting force than the normal flat web section and is suitable to be used as a new proposed shape to replace the normal flat web section for a certain steel structure based on the end-plate connection behavior.

Originality/value

As a result, the TriWP section has better performance than the flat web section in resisting MR behavior.

Details

World Journal of Engineering, vol. 21 no. 5
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 10 August 2023

Md Azlin Md Said, Fatimah De’nan, Nor Salwani Hashim, Bong Wely and Chuah Hoi Ching

The purpose of this study is to further investigate the potential benefits brought about by the development of modern technology in the steel construction industry. Specifically…

Abstract

Purpose

The purpose of this study is to further investigate the potential benefits brought about by the development of modern technology in the steel construction industry. Specifically, the study focuses on the optimization of tapered members for pre-engineered steel structures, aligning with Eurocode 3 standards. By emphasizing the effectiveness of material utilization in construction, this research aims to enhance the structural performance and safety of buildings. Moreover, it recognizes the pivotal role played by such advancements in promoting economic growth through the reduction of material waste, optimization of cost-efficiency and support for sustainable construction practices.

Design/methodology/approach

Structural performance at initial analysis and final analysis of the selected critical frame were carried out using Dlubal RSTAB 8.18. The structural frame stability and sway imperfections were checked based on MS EN1993-1-1:2005 (EC3). To assess the structural stability of the portal frame using MS EN 1993-1-1:2005 (EC3), cross-sectional resistance and member buckling resistance were verified based on Clause 6.2.4 – Compression, Clause 6.2.5 – Bending Moment, Clause 6.2.6 – Shear, Clause 6.2.8 – Bending and Shear, Clause 6.2.9 – Bending and Axial Force and Clause 6.3.4 – General Method for Lateral and Lateral Torsional Buckling of Structural Components.

Findings

In this study, the cross sections of the web-tapered rafter and column were classified under Class 4. These involved the consideration of elastic shear resistance and effective area on the critical steel sections. The application of the General Method on the verification of the resistance to lateral and lateral torsional buckling for structural components required the extraction of some parameters using structural analysis software. From the results, there was only 5.90% of mass difference compared with the previous case study.

Originality/value

By classifying the web-tapered cross sections of the rafter and column under Class 4, the study accounts for important factors such as elastic shear resistance and effective area on critical steel sections.

Details

World Journal of Engineering, vol. 21 no. 5
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 22 August 2023

Nor Salwani Hashim and Fatimah De'nan

Castellated and cellular beams achieved the same strength as solid I-beams with the same depth, resulting in significantly lighter and more economical structures. The purpose of…

Abstract

Purpose

Castellated and cellular beams achieved the same strength as solid I-beams with the same depth, resulting in significantly lighter and more economical structures. The purpose of this study is to analyse the bending behaviour of I-beam steel sections with certain web openings by finite element analysis.

Design/methodology/approach

The accuracy of finite element results allows extensive numerical analysis of sections with web openings, concentrating on the web opening sizes and web opening positions. These assumptions can increase the induced section load with various shapes of web opening depth and web opening shapes of c-hexagon, hexagon, octagon, circular and square. This also includes spacing distances, with a 50-mm edge and 150-mm centre-to-centre distance and a section with a 100-mm edge and 200-mm centre-to-centre distance. Generally, the adjustment of the opening geometry (by reducing the angle of web pitch or reducing the opening depth depending on analysed parameters) may influence the bending behaviour.

Findings

Additionally, Model 2 was found to be the optimum model compared to Model 1, mainly in terms of bending. Moreover, the I-beam with a c-hexagon shape opening exhibited the lowest displacement compared to other sections with other web opening shapes. Section with a different arrangement of web opening, Type E shows the lower displacement while higher displacement is observed for Type A and also higher displacement considered for Type G. The optimum model is associated with Type E, followed by Type D, compared to other types of certain web opening and I-beam.

Originality/value

The use of sections with different arrangements of web opening improved the performance of the perforated section in terms of structural behaviour, compared to typical I-beam, thus leading to economic design.

Details

World Journal of Engineering, vol. 21 no. 5
Type: Research Article
ISSN: 1708-5284

Keywords

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