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Article
Publication date: 1 April 1990

Christine Barbier, Philip J. Clark, Peter Bettess and Jacqueline A. Bettess

The use of algebraic languages such as REDUCE makes possible the automatic generation, from fairly concise data, of the main families of two and three dimensional C0 continuous…

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Abstract

The use of algebraic languages such as REDUCE makes possible the automatic generation, from fairly concise data, of the main families of two and three dimensional C0 continuous finite element shape functions, with a high confidence in their correctness. This paper gives a tutorial introduction to the REDUCE language and describes how it was used to generate shape function routines.

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Engineering Computations, vol. 7 no. 4
Type: Research Article
ISSN: 0264-4401

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Article
Publication date: 1 April 1992

CHRISTINE BARBIER

The formation of the well known element mass, geometric stiffness and stiffness matrices based on Hermite polynomials can be very easily automated using Computer Algebra systems…

40

Abstract

The formation of the well known element mass, geometric stiffness and stiffness matrices based on Hermite polynomials can be very easily automated using Computer Algebra systems. The algebraic language REDUCE has been used to obtain the algebraic expressions for such matrices in one and two dimensions and to automatically produce FORTRAN code. The program developed can derive the matrices for any number of nodes in the element. The aim is to demonstrate how the Computer Algebra system can greatly reduce the effort in forming these classical matrices. It can thus be used as a teaching aid.

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Engineering Computations, vol. 9 no. 4
Type: Research Article
ISSN: 0264-4401

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Abstract

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The Peripatetic Journey of Teacher Preparation in Canada
Type: Book
ISBN: 978-1-83982-239-1

Available. Open Access. Open Access
Article
Publication date: 14 February 2025

Marie-Chantale Pelletier, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak and Christine Turner

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study…

17

Abstract

Purpose

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet.

Design/methodology/approach

A case study approach was used with an Australian water utility that has accountabilities to protect the environment, including maintaining and enhancing riparian land assets. The authors examined internal data sources, stakeholder engagement outcomes, physical assets, monetary valuation processes and financial recognition of natural capital income and assets. Natural capital income was estimated by process-based ecological modelling and ecosystem services were valued in relation to stormwater filtration and carbon storage using data from both internal and external sources.

Findings

The authors demonstrated how an environmental agency can disclose natural capital as a class of assets on the balance sheet. The authors also found that current accounting standards allow the recognition of some types of environmental assets where ecosystem services were associated with cost savings. The proof-of-concept used for asset measurement through ecosystem service modelling proved useful to strengthen sustainability claims or report financial returns on natural capital investment.

Originality/value

While many studies have examined environmental disclosures in voluntary reports, this study established that natural assets can be included on the balance sheet of financial statements, offering a robust approach to measuring and reporting on natural capital. It did so by applying financial accounting processes and principles to a real-world natural capital management scenario with direct participation and cooperation between the asset manager, academic researchers and a government environment agency, bridging the gap between theory and practice.

Details

Meditari Accountancy Research, vol. 33 no. 7
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 May 2006

Lawrence Wai Chung Lai, Kwong Wing Chau, Daniel Chi Wing Ho and Frank T. Lorne

The purpose of this paper is to discuss a Coasian interpretation of a model of sustainable development for Hong Kong that incorporates three segments, namely economy, society, and…

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Abstract

Purpose

The purpose of this paper is to discuss a Coasian interpretation of a model of sustainable development for Hong Kong that incorporates three segments, namely economy, society, and environment.

Design/methodology/approach

The approach is analytical, using concepts of property rights informed by Coasian neo‐institutional economics and Yu's ideas on the Schumpeterian process in innovation.

Findings

First, the sustainable development criteria must be non‐dictatorial, decentralized, and compatible with market economics. The emphasis is contractarian rather than legislative or administrative. Second, the essence of segment cooperation is to create a win‐win situation rather than an “integrated” rent seeking game, which will likely result in more values being created. Third, the requirement that it be progressive over time implies that programs and policies that are duplicative need to be avoided, and innovations are to be encouraged. Fourth, the requirement of satisfying only two aspects of the three segments of cooperation implies a less stringent standard of making stepwise improvements, and thus makes entrepreneurial efforts more likely. Last, the three segments of cooperation, if practiced simultaneously and improved over time, can achieve most, if not all, the principles in the Rio Declaration without aiming at a specific principle in the Declaration.

Research limitations/implications

This paper should focus on a “win‐win” rather than a mutually exploitative approach to public participation in sustainable development promotion.

Practical implications

This paper should assist policymakers and politicians in understanding how sustainable development may be conceptually modelled.

Originality/value

The paper is the first paper that defines for Hong Kong a model of sustainable development on the basis of Coasian economics, and contrasts it with other proposed models.

Details

Property Management, vol. 24 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 20 July 2015

Fred Balboni, Saul J. Berman and Peter J. Korsten

This article explains how, by combining the power of analytics with the ubiquity of mobile, organizations have the opportunity to provide employees with “mobility” solutions that…

552

Abstract

Purpose

This article explains how, by combining the power of analytics with the ubiquity of mobile, organizations have the opportunity to provide employees with “mobility” solutions that will enable them to work more effectively than ever before, a new Individual Enterprise model.

Design/methodology/approach

The article shows how organizations that design their business and information systems with this Individual Enterprise model in mind can evolve their business models, or even create totally new ones, and thus realize the full transformational benefits of mobility.

Findings

Together mobile and analytics will redefine how companies deliver value to customers.

Practical implications

Dynamically configurable platforms and apps will allocate organizational expertise precisely where and when needed, enabling employees to make faster, better-informed decisions.

Social implications

By creating an Individual Enterprise, organizations will be able to discover, define and refine new and emerging customer wants and needs, and create truly unique, exciting customer experiences.

Originality/value

By transforming in an Individual Enterprise a company evolves from managing employees to optimizing ecosystems; from assigning “a person for the process” to creating “a process for a person.”

Details

Strategy & Leadership, vol. 43 no. 4
Type: Research Article
ISSN: 1087-8572

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