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The main aim of this research was to investigate the effectiveness of various strengthening techniques in restoring the structural performance of reinforced concrete (RC) beams damaged by elevated temperatures.

Three different strengthening techniques, namely, high-strength fibre reinforced concrete (HSFRC), ferrocement (FC) jacketing and externally bonded fibre-reinforced polymer (FRP) were used. Series of RC beams were casted, heated, strengthened and tested to investigate the influence of various variables. The variables of the study were type of strengthening and level of heat damage.

Externally bonded FRP was found to be the best among the various techniques, especially with respect to strength and stiffness restoration. On the contrary, the FRP strengthening was not that effective in restoring the energy absorption capacity of beams compared to HSFRC and FC techniques of strengthening. The chosen strengthening techniques were able to restore the failure mode of beams to flexural failure, which was found to have changed to shear failure in case of heated unstrenghthened beams.

This research program has contributed to the fundamental understanding of designing post fire retrofit solutions for RC beams.

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education.

Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective.

This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum.

The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised.

This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

In the current exploration, the machining of a Nimonic 90 superalloy material was carried out in a die-sinking electric discharge machine. Experimentation was performed to investigate the impact of three input machining factors – current (I), pulse on time (T_on) and pulse off time (T_off) – on various response characteristics such as material removal rate (MRR), surface roughness (R_a) and electrode wear rate (EWR).

A Taguchi L9 design and ANOVA were used to assess machine response characteristics. The study also involved a grey relational analysis (GRA) multi-objective technique of optimization.

For single-objective performance, the most appropriate machining factors for achieving the best performance were attained as: MRR (I = 20 A, T_on = 200 µs and T_off = 45 µs), R_a (I = 14 A, T_on = 100 µs and T_off = 25 µs) and EWR (I = 17 A, T_on = 150 µs and T_off = 45 µs). The proposed grey relational approach provided the optimal settings (i.e. 14 A I, 100 µs T_on and 25 µs T_off) for the variables used to calculate the predicted and experimental results. Also, a confirmation test indicated that the final experimental grey relational grade value was enhanced when the experimentation was performed at optimal setting.

To the best of the authors’ knowledge, the present work is the first to examine the proposed machining variables (i.e. current, pulse on time and pulse off time) in relation to the optimization technique of GRA for a Nimonic 90 alloy using a die-sinking electric discharge machining method.

The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors towards voluntary disclosure in emerging countries.

The data collected in this study were collected through a review of empirical literature based on 35 articles published between 1998 and 2013. The sample articles on the link between external factors and the level of voluntary disclosure were located by searching keywords in the most relevant social science research databases such as Business Source Premier, Emerald full text, JSTOR, Science Direct, Scopus, and Social Science Research Network.

The result reveals that research in voluntary disclosure practices by companies in emerging countries remains low. The majority of studies employed content analysis to examine the extent of voluntary disclosure practices. Results from studies show that greater regulatory enforcement in the region and increase in stakeholders’ comprehension about their rights and choices with regards to business activities can influence the majority of the companies to provide voluntary disclosure. The literature revealed that social responsibility and environmental information are the popular categories of voluntary disclosure while risk and human capital/intellectual capital are the least popular categories.

The paper is limited to a review of 35 articles.

The study provides avenues for policy makers and regulators to carry out reforms on voluntary disclosure practices.

The findings may provide insights to capital market regulators when conducting effective regulation and supervision of information transparency in listed companies.

Since limited studies exist that examine voluntary disclosure in emerging countries, little is known about the implications of external factors such as a country’s policy, regulations, stakeholders, and business environment on voluntary disclosure practices. This paper contributes to filling this gap by a review of articles of empirical research on voluntary disclosure in emerging countries.

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals.

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult.

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment.

This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education.

This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

In the current exploration, the machinability of three different nickel-based super-alloy materials (Inconel 625, Inconel 718 and Nimonic 90) was experimentally investigated by using a die-sinking electrical discharge machining (EDM). The effect of changing important input process parameters such as pulse on time (T_on), off time (T_off), peak current (Ip) and tool rotation (TR) was investigated to get optimum machining characteristics such as material removal rate, roughness, electrode wear rate and overcut.

Experimentation has been performed by using Taguchi L9 orthogonal design. An integrated route of fuzzy and grey relational analysis approach with Taguchi’s philosophy has been intended for the simultaneous optimization of machining output parameters.

The most approbatory factors for machining setting have been attained as: (T_on = 100 µs, T_off = 25 µs, Ip = 14 A, TR = 725 rpm) for machining of Inconel 625 and Inconel 718; and (T_on = 100 µs, T_off = 75 µs, Ip = 14 A, TR = 925 rpm) for machining of the Nimonic 90 material. Peak current has been observed as an overall influencing factor to achieve better machining process. Microstructural study through SEM has also been carried out to figure out the surface morphology for the EDMed Ni-based super alloys.

The proposed machining variables and methodology has never been presented for Nimonic 90 alloy on die-sinking EDM.

This paper aims to present a mathematical model of predicting the residual moment capacity of fire-damaged reinforced concrete (RC) elements after cooling to ambient temperature which also reflects the role of bond between steel rebar and surrounding concrete.

The prediction of residual moment capacity of fire-damaged RC element has been carried out for two scenarios: by assuming perfect bond between surrounding concrete and steel rebar after fire exposure and by incorporating a relative slip between surrounding concrete and steel rebar and hence assuming partial bond between them after fire scenario. The predicted results are then compared with the experimental results available in different literatures.

It is found that on comparison between the predicted results and the experimental results, the proposed mathematical prediction model, when bond-characteristics are considered, shows better agreement with the experimental results as compared with those by conventional method with perfect bond assumption.

The constitutive relationship for thermal residual properties of steel rebar and concrete has been used in the proposed prediction model along with relative slip approach between surrounding concrete and steel rebar after fire scenario and consequently to predict the residual moment capacity of the fire-damaged RC element after cooling.

This paper aims to examine the mediating role of brand satisfaction and brand trust in brand equity antecedents and outcomes through an empirical investigation of brand equity elements.

A survey was conducted in Pune and Mumbai, two prominent cities of India. A structured questionnaire focussed on garnering responses on measuring brand equity antecedents and outcomes was circulated to the cell phone users. The questionnaire aimed to assess the role of two additional variables, namely, brand satisfaction and brand trust, in the existing and the conceptual model of brand equity (Keller, 2001). Based on the data analysis, a structural equations path and the mediating model were developed.

The findings of this study show that the new brand equity model is highly relevant in predicting brand equity as compared to the existing brand equity model (Keller, 2001). The brand equity mediation model clearly elucidates the role of brand trust and brand satisfaction.

With reference to a theoretical contribution, the study broadens the existing hypothetical model of brand equity. The findings of this research provide a strategic and analytical model for brand managers to build brand relationships among their consumers.

The present study challenges the existing model of brand equity (Keller, 2001) and further makes an effort to fill in the gaps in the existing theoretical model of brand equity.

Este documento tiene como objetivo examinar el papel mediador de la satisfacción con la marca y la confianza con la marca en los antecedentes y resultados de la equidad de marca a través de una investigación empírica de los elementos de equidad de marca.

Se realizó una encuesta en Pune y Mumbai, dos ciudades prominentes de la India. Se distribuyó a los usuarios de teléfonos móviles un cuestionario estructurado centrado en obtener respuestas para medir los antecedentes y resultados del valor de marca. El objetivo del cuestionario era recoger información para evaluar el papel de dos variables adicionales, la satisfacción con la marca y la confianza en la marca en el modelo existente y conceptual del valor de marca (Keller, 2001). El análisis de datos se llevó a cabo a través de la metodología de ecuaciones estructurales y modelo de mediación.

Los hallazgos de este estudio muestran que el nuevo modelo de equidad de marca es muy relevante para predecir el valor de marca en comparación con el modelo de marca existente (Keller, 2001). El modelo de mediación de la equidad de marca aclara el rol de la confianza y la satisfacción con la marca.

En relación a la contribución teórica, el estudio amplía el modelo existente de valor de marca. Los resultados de esta investigación proporcionan un modelo estratégico y analítico para que los gerentes creen relaciones de marca entre sus consumidores.

El presente estudio desafía el modelo existente de equidad de marca (Keller, 2001) y además hace un esfuerzo por llenar los vacíos en el modelo teórico existente de equidad de marca.

Equidad de marca, Satisfacción con la marca, Confianza en la marca, Análisis de ecuaciones estructurales, Análisis de mediación

Artículo de investigación

In present study, a full-scale testing of reinforced concrete (RC) frame sub-assemblage has been investigated under fire subsequent to simulated seismic loading. First part of the sequential loading consisted of a quasi-static cyclic lateral loading corresponds to life safety level of structural performance on the test frame. In the second part of the test, a compartment fire was ignited to the pre-damaged test frame for one hour duration simulating fire following earthquake (FFE) scenario. The results showed that the first cracking was observed at the end joints of the roof beams after the frame experienced a 30 mm cyclic lateral displacement. One hour heating and eleven hour cooling was tracked and temperatures were recorded. A knocking sound was heard from the fire compartment after 5 minutes of the fire ignition. An excessive degradation of the concrete material at a number of locations of the frame sub-assemblage was observed during visual inspection after the fire test. The Nondestructive tests (NDT) were also conducted to ascertain the damage in the RC frame at the various stages of loading. The test results developed an understanding of the behaviour of RC frame sub-assemblage in FFE.

The purpose of this study is to develop chicken powder (CP) incorporated fried chicken vermicelli and to evaluate the collective effect of rosemary and betel leaf extracts (RE+BE) in developed products, on the performance of storage study parameters.

Two different groups were made from developed products: the first control group without RE+BE incorporated and the second group treated with RE+BE (1:1). Various chemical, microbiological and sensory parameters of both groups were evaluated at intervals of 15 days up to 60 days of storage.

RE+BE incorporation had significantly improved (p < 0.01) the thiobarbituric acid reactive substances (TBARs), free fatty acid (FFA) and tyrosine value as compared to control. TBARs value of RE+BE treated product remained lower (0.23 ± 0.08 to 0.65 ± 0.07) than the control (0.25 ± 0.06 to 0.83 ± 0.05). Similarly, RE+BE treated product had significantly (p < 0.04) lower total plate count (TPC), Staphylococcus count (SC) and significantly (p < 0.01) lower yeast and mold count than control. Likewise RE+BE incorporation significantly (p < 0.01) improves sensory score (texture, flavor and overall acceptability except for appearance) of the product. RE+BE treated sample at the 60th day had a higher overall acceptability score (6.3 ± 0.8) than the score of control at the 45th day (6.1 ± 0.9).

A shelf-stable meat product can be made by chicken powder incorporation in the gram flour and a combination of rosemary and betel leaf extracts may be used to improve the shelf-life of meat products.

A shelf-stable meat product can be made by chicken powder incorporation in the gram flour and a combination of rosemary and betel leaf extracts may be used to improve the shelf-life of meat products.

RE+BE incorporation into chicken vermicelli improved chemical (TBARs, FFA content and Tyrosine value), microbiological (TPC, Staphylococcus count and yeast and mold count) and sensory (flavor, texture and overall acceptability) parameters of chicken vermicelli during 60-day storage.