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Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 1 July 2014

Fábio Ribeiro Soares da Cunha, Tobias Wille, Richard Degenhardt, Michael Sinapius, Francisco Célio de Araújo and Rolf Zimmermann

– The purpose of this paper is to present the probabilistic approach to a new robustness-based design strategy for thin-walled composite structures in post-buckling.

288

Abstract

Purpose

The purpose of this paper is to present the probabilistic approach to a new robustness-based design strategy for thin-walled composite structures in post-buckling.

Design/methodology/approach

Because inherent uncertainties in geometry, material properties, ply orientation and thickness affect the structural performance and robustness, these variations are taken into account.

Findings

The methodology is demonstrated for the sake of simplicity with an unstiffened composite plate under compressive loading, and the probabilistic and deterministic results are compared. In this context, the structural energy and uncertainties are employed to investigate the robustness and reliability of thin-walled composite structures in post-buckling.

Practical implications

As practical implication, the methodology can be extended to stiffened shells, widely used in aerospace design with the aim to satisfy weight, strength and robustness requirements. Moreover, a new argument is strengthened to accept the collapse close to ultimate load once robustness is ensured with a required reliability.

Originality/value

This innovative strategy embedded in a probabilistic framework might lead to a different design selection when compared to a deterministic approach, or an approach that only accounts for the ultimate load. Moreover, robustness measures are redefined in the context of a probabilistic design.

Details

Aircraft Engineering and Aerospace Technology: An International Journal, vol. 86 no. 4
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 July 2014

Fábio Ribeiro Soares da Cunha, Tobias Wille, Richard Degenhardt, Michael Sinapius, Francisco Célio de Araújo and Rolf Zimmermann

This paper aims to present a new robustness-based design strategy for thin-walled composite structures under compressive loading, which combines strength requirements in terms of…

290

Abstract

Purpose

This paper aims to present a new robustness-based design strategy for thin-walled composite structures under compressive loading, which combines strength requirements in terms of the limit and ultimate load with robustness requirements evaluated from the structural energy until collapse.

Design/methodology/approach

In order to assess the structural energy, the area under the load-shortening curve between several characteristic points such as local buckling, global buckling, onset of degradation and collapse load is calculated. In this context, a geometrically nonlinear finite element analysis is carried out, in which the ply properties are selectively degraded by progressive failure.

Findings

The advantage of the proposed methodology is observed by analyzing unstiffened composite plates under compressive loading, wherein the lightest plate that satisfies both strength and robustness requirements can be attained.

Practical implications

As a practical implication, this methodology gives a new argument to accept the collapse load close to the ultimate load once robustness is ensured.

Originality value

The structural energy is employed to investigate the robustness of thin-walled composite structures in postbuckling, and new energy-based robustness measures are proposed. In the design of composite structures, this innovative strategy might lead to a more robust design when compared to an approach that only accounts for the ultimate load.

Details

Aircraft Engineering and Aerospace Technology: An International Journal, vol. 86 no. 4
Type: Research Article
ISSN: 0002-2667

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