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The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

This introductory chapter traces some of the impact COVID-19 has had on education in different global contexts. It traces the history of the Universitas 21 Schools of Education Deans Group and its Forum for International Networking in Education and sets the context for the subsequent contributions in this book. It provides points of reflection for scholars and institutions as they traverse through the ongoing challenges of the pandemic.

This study aims to provide and illustrate the application of a framework for conducting techno-economic analyses (TEA) of early-stage designs for net-zero water and energy, single-family homes that meet affordable housing criteria in diverse locations.

The framework is developed and applied in a case example of a TEA of four designs for achieving net zero-water and energy in an affordable home in Saint Lucie County, Florida.

Homes built and sold at current market prices, using combinations of well versus rainwater harvesting (RWH) systems and grid-tied versus hybrid solar photovoltaic (PV) systems, can meet affordable housing criteria for moderate-income families, when 30-year fixed-rate mortgages are at 2%–3%. As rates rise to 6%, unless battery costs drop by 40% and 60%, respectively, homes using hybrid solar PV systems combined with well versus RWH systems cease to meet affordable housing criteria. For studied water and electricity usage and 6% interest rates, only well and grid-tied solar PV systems provide water and electricity at costs below current public supply prices.

This article provides a highly adaptable framework for conducting TEAs in diverse locations for designs of individual net-zero water and energy affordable homes and whole subdivisions of such homes. The framework includes a new technique for sizing storage tanks for residential RWH systems and provides a foundation for future research at the intersection of affordable housing development and residential net-zero water and energy systems design.

This paper aims to investigate the responses of single piles and pile groups due to tunneling-induced ground movements in a two-layered soil system. The analyses mainly focus on the additional single pile responses in terms of bending moment, lateral deflection, axial force, shaft resistance and pile settlement. Subsequently, a series of parametric studies were carried out to better understand the responses of single piles induced by tunneling. To give further understanding regarding the pile groups, a 2 × 2 pile group with two different pile head conditions, namely, free and capped, was considered.

Using the PLAXIS three-dimensional (3D) software, a full 3D numerical modeling is performed to investigate the effects of ground movements caused by tunneling on adjacent pile foundations. The numerical model was validated using centrifuge test data found in the literature. The relevance of the 3D model is also judged by comparison with the 2D plane strain model using the PLAXIS 2D code.

The numerical test results reveal that tunneling induces significant displacements and internal forces in nearby piles. The magnitude and distribution of internal forces depend mainly on the position of the pile toe relative to the tunnel depth and the distance between the pile and the vertical axis of the tunnel. As the volume loss increases from 1% to 3%, the apparent loss of pile capacity increases from 11% to 20%. By increasing the pile length from 0.5 to 1.5 times, the tunnel depth, the maximum pile settlement and lateral deflection decrease by about 63% and 18%, respectively. On the other hand, the maximum bending moment and axial load increase by about 7 and 13 times, respectively. When the pile is located at a distance of 2.5 times the tunnel diameter (Dt), the additional pile responses become insignificant. It was found that an increase in tunnel depth from 1.5Dt to 2.5Dt (with a pile length of 3Dt) increases the maximum lateral deflection by about 420%. Regarding the interaction between tunneling and group of piles, a positive group effect was observed with a significant reduction of the internal forces in rear piles. The maximum bending moment of the front piles was found to be higher than that of the rear piles by about 47%.

Soil is a complex material that shows differently in primary loading, unloading and reloading with stress-dependent stiffness. This general behavior was not possibly being accounted for in simple elastic perfectly plastic Mohr–Coulomb model which is often used to predict the behavior of soils. Thus, in the present study, the more advanced hardening soil model with small-strain stiffness (HSsmall) is used to model the non-linear stress–strain soil behavior. Moreover, unlike previous studies THAT are usually based on the assumption that the soil is homogeneous and using numerical methods by decoupled loadings under plane strain conditions; in this study, the pile responses have been exhaustively investigated in a two-layered soil system using a fully coupled 3D numerical analysis that takes into account the real interactions between tunneling and pile foundations. The paper presents a distinctive set of findings and insights that provide valuable guidance for the design and construction of shield tunnels passing through pile foundations.

Accurately evaluating fluid flow behaviors and determining permeability for deforming porous media is time-consuming and remains challenging. This paper aims to propose a novel machine-learning method for the rapid estimation of permeability of porous media at different deformation stages constrained by hydro-mechanical coupling analysis.

A convolutional neural network (CNN) is proposed in this paper, which is guided by the results of finite element coupling analysis of equilibrium equation for mechanical deformation and Boltzmann equation for fluid dynamics during the hydro-mechanical coupling process [denoted as Finite element lattice Boltzmann model (FELBM) in this paper]. The FELBM ensures the Lattice Boltzmann analysis of coupled fluid flow with an unstructured mesh, which varies with the corresponding nodal displacement resulting from mechanical deformation. It provides reliable label data for permeability estimation at different stages using CNN.

The proposed CNN can rapidly and accurately estimate the permeability of deformable porous media, significantly reducing processing time. The application studies demonstrate high accuracy in predicting the permeability of deformable porous media for both the test and validation sets. The corresponding correlation coefficients (R²) is 0.93 for the validation set, and the R² for the test set A and test set B are 0.93 and 0.94, respectively.

This study proposes an innovative approach with the CNN to rapidly estimate permeability in porous media under dynamic deformations, guided by FELBM coupling analysis. The fast and accurate performance of CNN underscores its promising potential for future applications.

Ores and minerals are extracted from the earth’s crust depending on the type of deposit. Iron ore mines come under massive deposit patterns and have their own mine development and life cycles. This study aims to depict the development and life cycle of large open-pit iron ore mines and the intertwined organizational design of the departments/sections operated within the industry.

Primary data were collected on the site by participant observation, in-depth interviews of the field staff and executives, and field notes. Secondary data were collected from the literature review to compare and cite similar or previous studies on each mining activity. Finally, interactions were conducted with academic experts and top field executives to validate the findings. An organizational ethnography methodology was employed to study and analyse four large-scale iron ore mines of India’s largest iron-producing state, Odisha, from January to April 2023.

Six stages were observed for development and life cycle, and the operations have been depicted in a schematic diagram for ease of understanding. The intertwined functioning of organizational set-up is also discovered.

The paper will benefit entrepreneurs, mining and geology students, new recruits, and professionals in allied services linked to large iron ore mines. It offers valuable insights for knowledge enhancement, operational manual preparation and further research endeavours.

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

The stone dust column was used to strengthen the sample and had a significant effect on improving the shear strength of the kaolin clay. The application of stone columns, which can improve the overall carrying capacity of soft clay as well as lessen the settlement of buildings built on it, is among the most widespread ground improvement techniques throughout the globe. The performance of foundation beds is enhanced by their stiffness values and higher strength, which could withstand more of the load applied. Stone dust is a wonderful source containing micronutrients for soil, particularly those derived from basalt, volcanic rock, granite and other related rocks. The aim of this paper is to evaluate the properties of soft clay reinforced with encapsulated stone dust columns to remediate problematic soil and obtain a more affordable and environmentally friendly way than using other materials.

In this study, the treated kaolin sample's shear strength was measured using the unconfined compression test (UCT). 28 batches of soil samples total, 12 batches of single stone dust columns measuring 10 mm in diameter and 12 batches of single stone dust columns measuring 16 mm in diameter. Four batches of control samples are also included. At heights of 60 mm, 80 mm and 100 mm, respectively, various stone dust column diameters were assessed. The real soil sample has a diameter of 50 mm and a height of 100 mm.

Test results show when kaolin is implanted with a single encased stone dust column that has an area replacement ratio of 10.24% and penetration ratios of 0.6, 0.8 and 1.0, the shear strength increase is 51.75%, 74.5% and 49.20%. The equivalent shear strength increases are 48.50%, 68.50% and 43.50% for soft soil treated with a 12.00% area replacement ratio and 0.6, 0.8 and 1.0 penetration ratios.

This study shows a comparison of how sample types affect shear strength. Also, this article provides argumentation behind the variation of soil strength obtained from different test types and gives recommendations for appropriate test methods for soft soil.

Growing recognition of the metaverse has implied its far-reaching impacts on the tourism and hospitality industry. This paper sets out to detail the status of metaverse-related research in tourism and hospitality, propose intriguing directions for future studies and highlight multiple areas that call for immediate attention from practitioners in navigating the metaverse phenomenon.

This viewpoint paper referenced the extant academic discussion on the metaverse, based on which timely suggestions for academia and practices are proposed.

This viewpoint paper presents an account of the metaverse and discusses the status of metaverse-related research in hospitality and tourism. It then proposes intriguing avenues for future research around the topics of marketing, reconceptualizing service quality, attitude and behaviors, electronic customer-to-customer interactions, transformative impacts on the society well-being and research methodology. Multiple areas that call for immediate attention from practitioners in navigating the metaverse phenomenon are also highlighted. Both scholars and industry organizations are called upon to assume some responsibility for mapping out protocols to guide the appropriate development, use and governance of metaverse worlds. Governments and policymakers are further encouraged to consider the ramifications of metaverse development for individuals and society and to devise proactive mitigation strategies.

This viewpoint paper proposes several directions for future business practices in the areas of co-creation, experiential consumption, and emerging critical issues in healthcare, human resources, and social media services. It expects to inspire more discussion about the potential impacts of metaverse on the wider society. Its practical significance will further expand the theoretical foundation of the metaverse research and makes this viewpoint paper an intriguing prospect.

The nascent stage of academic discussion intended to guide the development of metaverse is noteworthy, which forms a notable contrast with the growing recognition of its potential of co-creating transformational experiences in hospitality and tourism. This viewpoint paper joins the current academic conversations acknowledging this phenomenon in hospitality and tourism. Provided the notable topicality and empirical relevance, the expanded scope and rich content the present viewpoint paper provides for metaverse will offer a fruitful ground for future research to tap further into currently underrepresented areas.