Search results

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities.

US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality.

Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory.

In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis.

At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency.

Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members.

Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

Discussions about progressive gender reform across Melanesia highlight the need for more gender-inclusive policies and improved conditions for women and girls throughout all sectors. However, for many of these countries, attempts to address the problems are marred by insufficient resources and low prioritization of the issue and traditional, cultural and religious perspectives about gender and gendered roles. This article discusses how police responses are coordinated to address domestic and family violence (DFV) and provides a critical reflection on both internal responses and the complexities of multi-partner operations beyond urban spaces.

This article draws on the findings from a stakeholder engagement focus group with 20 participants from four Melanesian countries – Fiji, Papua New Guinea, the Solomon Islands and Vanuatu – to provide insight into policing innovations in rural contexts.

There is a need for improved multisector partnerships, increased police presence and greater reliance on indigenous strategies to improve responses to DFV in resource-constrained contexts.

The article provides insight into an under-researched area and makes recommendations for improving responses to DFV in rural areas in small-island developing states.

The purpose of this study, most recent advancements in threedimensional (3D) printing have focused on the fabrication of components. It is typical to use different print settings, such as raster angle, infill and orientation to improve the 3D component qualities while fabricating the sample using a 3D printer. However, the influence of these factors on the characteristics of the 3D parts has not been well explored. Owing to the effect of the different print parameters in fused deposition modeling (FDM) technology, it is necessary to evaluate the strength of the parts manufactured using 3D printing technology.

In this study, the effect of three print parameters − raster angle, build orientation and infill − on the tensile characteristics of 3D-printed components made of three distinct materials − acrylonitrile styrene acrylate (ASA), polycarbonate ABS (PC-ABS) and ULTEM-9085 − was investigated. A variety of test items were created using a commercially accessible 3D printer in various configurations, including raster angle (0°, 45°), (0°, 90°), (45°, −45°), (45°, 90°), infill density (solid, sparse, sparse double dense) and orientation (flat, on-edge).

The outcome shows that variations in tensile strength and force are brought on by the effects of various printing conditions. In all possible combinations of the print settings, ULTEM 9085 material has a higher tensile strength than ASA and PC-ABS materials. ULTEM 9085 material’s on-edge orientation, sparse infill, and raster angle of (0°, −45°) resulted in the greatest overall tensile strength of 73.72 MPa. The highest load-bearing strength of ULTEM material was attained with the same procedure, measuring at 2,932 N. The tensile strength of the materials is higher in the on-edge orientation than in the flat orientation. The tensile strength of all three materials is highest for solid infill with a flat orientation and a raster angle of (45°, −45°). All three materials show higher tensile strength with a raster angle of (45°, −45°) compared to other angles. The sparse double-dense material promotes stronger tensile properties than sparse infill. Thus, the strength of additive components is influenced by the combination of selected print parameters. As a result, these factors interact with one another to produce a high-quality product.

The outcomes of this study can serve as a reference point for researchers, manufacturers and users of 3D-printed polymer material (PC-ABS, ASA, ULTEM 9085) components seeking to optimize FDM printing parameters for tensile strength and/or identify materials suitable for intended tensile characteristics.

The purpose of this review paper is to outline the parachute materials and its behavior. To enhance parachute life, it is highly desirable to consider the commercial angle for any parachute manufacturing industry and its components under varying operational conditions. Hence, the knowledge of various textile materials and operational conditions which contributes the parachute strength and durability will be helpful for industries/researchers.

This section is not applicable for a review paper.

Parachute is a material used in numerous real-time applications such as man-drop, cargo delivery, aircraft recovery and aircraft decelerator which drastically reduces human efforts and time. However, each application requires a unique design and fabric selection to achieve the area of drag needed and the terminal velocity of the parachute material while in flight. For designing a man-drop parachute, the most critical parameters are weight and strength which must be considered during manufacturing. The army person uses the man-drop parachute, which must be as light as possible.

This paper is an original review work and will be helpful for parachute manufacturers/researchers to enhance the life of parachutes with improved functionality.

Nowadays, residential buildings have become increasingly important due to the growing communities. The purpose of this study is to investigate the behavior of a steel structural framing system that incorporates lightweight load-bearing walls and slabs, and to compare the weight of materials used in cold-formed and hot-finished steel structural systems for affordable housing.

Four types of models consisting of 243 members were simulated. Model 1 is a cold-formed steel structural framing system, while Model 2 is a hot-finished steel structural framing system. Both Models 1 and 2 use lightweight wall panels and lightweight composite slabs. Models 3 and 4 are made with brick walls and precast reinforced concrete systems, respectively. These structures use different wall and slab materials, namely, brick walls and precast reinforced concrete. The analysis includes bending behavior, buckling resistance, shear resistance and torsional rotation analysis.

This study found that using thinner steel sections can increase the deflection value. Meanwhile, increasing member length and the ratio of slenderness will decrease buckling resistance. As the applied load increases, buckling deformation also increases. Furthermore, decreasing shear area causes a reduction in shear resistance. Thicker sections and the use of lightweight materials can decrease the torsional rotation value.

The weight comparison of the steel structures shows that Model 1, which is a cold-formed steel structure with lightweight wall panels and lightweight composite slabs, is the most suitable model due to its lightweight and affordability for housing. This model can also be used as a reference for the optimal design of modular structural framing using cold-formed steel materials in the field of civil engineering and as a promotional tool.

Gourd fibres (GF) are a natural biodegradable fibre material with excellent mechanical properties and high tensile strength. The use of natural fibres in composite materials has gained popularity in recent years due to their various advantages, including renewability, low cost, low density and biodegradability. Gourd fibre is one such natural fibre that has been identified as a potential reinforcement material for composites. However, it has low surface energy and hydrophobic nature, which makes it difficult to bond with matrix materials such as polyester. To overcome this problem, chemically adapted gourd fibre has been proposed as a solution. Chemical treatment is one of the most widely used methods to improve the properties of natural fibres. This research evaluates the feasibility and effectiveness of incorporating chemically adapted gourd fibre into polyester composites for industrial fabrication. The purpose of this study is to examine the application of chemically modified GF in the production of polyester composite engineering materials.

This work aims to evaluate the effectiveness of chemically adapted gourd fibre in improving the adhesion of gourd fibre with polyester resin in composite fabrication by varying the GF from 5 to 20 wt.%. The study involves the preparation of chemically treated gourd fibre through surface modification using sodium hydroxide (NaOH), permanganate (KMnO₄) and acetic acid (CH₃COOH) coupling agents. The mechanical properties of the modified fibre and composites were investigated. It was then characterized using scanning electron microscopy (SEM) and Fourier transform infrared spectroscopy (FTIR) to determine the changes in surface morphology and functional groups.

FTIR characterization showed that NaOH treatment caused cellulose depolymerization and caused a significant increase in the hydroxyl and carboxyl groups, showing improved surface functional groups; KMnO₄ treatment oxidized the fibre surface and caused the formation of surface oxide groups; and acetic acid treatment induced changes that primarily affected the ester and hydroxyl groups. SEM study showed that NaOH treatment changed the surface morphology of the gourd fibre, introduced voids and reduced hydrophilic tendencies. The tensile strength of the modified gourd fibres increased progressively as the concentration of the modification chemicals increased compared to the untreated fibres.

This work presents the designed composite with density, mechanical properties and microstructure, showing remarkable improvements in the engineering properties. An 181.5% improvement in tensile strength and a 56.63% increase in flexural strength were got over that of the unreinforced polyester. The findings from this work will contribute to the understanding of the potential of chemically adapted gourd fibre as a reinforcement material for composites and provide insights into the development of sustainable composite materials.

This study aims to determine the effect of replacing a portion of the cement in the concrete mixture with silica fume (SF) on the corrosion resistance of reinforcing bars, the compressive strength of concrete and the tensile strength of hook bars in both corroded and non-corroded external joints of structures. The external beam-column connection was studied because of its critical role in maintaining structural continuity in all three directions and providing resistance to rotation.

In external concrete joints, the bars at the end of the beams are often bent at 90° to form hooks that embed in columns. Owing to the importance of embedding distance and the need to understand its susceptibility to corrosion damage from chloride attack, a series of experiments were conducted on 12 specimens that accurately simulate real-site conditions in terms of dimensions, reinforcement and hook bars. SF was replaced with 10% and 15% of the weight of cement in the concrete mixture. To simulate corrosion, the specimens were subjected to accelerated corrosion in the laboratory by applying a low continuous current of 0.35 mA for 58 days.

The results revealed the effect of SF in improving the compressive strength of concrete, the pullout resistance of the hook bars and the corrosion resistance. In addition, it showed an apparent effect of the corrosion of reinforcing bars in reducing the bonding strength of hook bars with concrete and the effect of SF in improving this strength.

It was noted that the improvement of the results, achieved by replacing 10% of the weight of cement with SF, was significantly close to the results obtained by replacing 15% of the SF. It is recommended that an SF ratio of 10% be adopted to achieve the greatest economic savings.

To make full use of the tensile strength of near surface mounting (NSM) pasted carbon fiber reinforced plastics (CFRP) strips and further increase the flexural bearing capacity and flexibility of reinforced concrete (RC) beams, a new composite reinforcement method using ultra-high performance concrete (UHPC) layer in the compression zone of RC beams is submitted based on embedding CFRP strips in the tension zone of RC beams. This paper aims to discuss the aforementioned points.

The experimental beam was simulated by ABAQUS, and compared with the experimental results, the validity of the finite element model was verified. On this basis, the reinforced RC beam is used as the control beam, and parameters such as the CFRP strip number, UHPC layer thickness, steel bar ratio and concrete strength are studied through the verified model. In addition, the numerical calculation results of yield strength, ultimate strength, failure deflection and flexibility are also given.

The flexural bearing capacity of RC beams supported by the new method is 132.3% higher than that of unreinforced beams, and 7.8% higher than that of RC beams supported only with CFRP strips. The deflection flexibility coefficient of the new reinforced RC beam is 8.06, which is higher than that of the unreinforced beam and the reinforced concrete beam with only CFRP strips embedded in the tension zone.

In this paper, a new reinforcement method is submitted, and the effects of various parameters on the ultimate bearing capacity and flexibility of reinforced RC beams are analyzed by the finite element numerical simulation. Finally, the effectiveness of the new method is verified by the analytical formula.