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Article
Publication date: 13 March 2017

Rajkishor, Pradeep Bhargava, Navratan M. Bhandari and Umesh K. Sharma

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…

159

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Structural Fire Engineering, vol. 8 no. 1
Type: Research Article
ISSN: 2040-2317

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Article
Publication date: 9 January 2024

Bhupendra Kumar Sharma, Umesh Khanduri, Rishu Gandhi and Taseer Muhammad

The purpose of this paper is to study haemodynamic flow characteristics and entropy analysis in a bifurcated artery system subjected to stenosis, magnetohydrodynamic (MHD) flow…

240

Abstract

Purpose

The purpose of this paper is to study haemodynamic flow characteristics and entropy analysis in a bifurcated artery system subjected to stenosis, magnetohydrodynamic (MHD) flow and aneurysm conditions. The findings of this study offer significant insights into the intricate interplay encompassing electro-osmosis, MHD flow, microorganisms, Joule heating and the ternary hybrid nanofluid.

Design/methodology/approach

The governing equations are first non-dimensionalised, and subsequently, a coordinate transformation is used to regularise the irregular boundaries. The discretisation of the governing equations is accomplished by using the Crank–Nicolson scheme. Furthermore, the tri-diagonal matrix algorithm is applied to solve the resulting matrix arising from the discretisation.

Findings

The investigation reveals that the velocity profile experiences enhancement with an increase in the Debye–Hückel parameter, whereas the magnetic field parameter exhibits the opposite effect, reducing the velocity profile. A comparative study demonstrates the velocity distribution in Au-CuO hybrid nanofluid and Au-CuO-GO ternary hybrid nanofluid. The results indicate a notable enhancement in velocity for the ternary hybrid nanofluid compared to the hybrid nanofluids. Moreover, an increase in the Brinkmann number results in an augmentation in entropy generation.

Originality/value

This study investigates the flow characteristics and entropy analysis in a bifurcated artery system subjected to stenosis, MHD flow and aneurysm conditions. The governing equations are non-dimensionalised, and a coordinate transformation is applied to regularise the irregular boundaries. The Crank–Nicolson scheme is used to model blood flow in the presence of a ternary hybrid nanofluid (Au-CuO-GO/blood) within the arterial domain. The findings shed light on the complex interactions involving stenosis, MHD flow, aneurysms, Joule heating and the ternary hybrid nanofluid. The results indicate a decrease in the wall shear stress (WSS) profile with increasing stenosis size. The MHD effects are observed to influence the velocity distribution, as the velocity profile exhibits a declining nature with an increase in the Hartmann number. In addition, entropy generation increases with an enhancement in the Brinkmann number. This research contributes to understanding fluid dynamics and heat transfer mechanisms in bifurcated arteries, providing valuable insights for diagnosing and treating cardiovascular diseases.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 2
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 27 January 2021

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

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

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Abstract

Purpose

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

Design/methodology/approach

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

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 29 April 2020

David DeMatthews, Bonnie Billingsley, James McLeskey and Umesh Sharma

Creating inclusive schools for students with disabilities is a major leadership responsibility for principals throughout the world. Each national, regional and local context is…

5831

Abstract

Purpose

Creating inclusive schools for students with disabilities is a major leadership responsibility for principals throughout the world. Each national, regional and local context is different, but every principal can help create and support inclusive schools. The purpose of this article is to describe the evolving context of inclusive education and school leadership in the United States aligning what is known to an established leadership framework (Hitt and Tucker, 2016), as there are similarities between the Hitt and Tucker domains and the work of leaders in inclusive schools. The authors emphasize that inclusive leadership is consistent with existing conceptualizations of principals' work. The authors consider specific policies and organizational conditions that support inclusive schools and highlight successes and continuing challenges for principals that can be applied throughout the world.

Design/methodology/approach

This paper utilizes an exploratory approach to review the US policy-related and empirical literature on school leadership for effective inclusive schools. The authors draw across time from research syntheses in school and inclusive leadership from leading journals in educational leadership, special education and edited volumes focused on school leadership. The authors analyze common themes centered on leadership practice, organizational and social conditions and challenges.

Findings

The research review identified effective leadership practices that support inclusive education in the United States and provides a critical discussion of how these findings relate to international research and practice.

Practical implications

The paper considers the relevance of national policy contexts coupled with a review of school leadership for inclusive schools that is insightful for policymakers and practitioners seeking to create more inclusive schools throughout the world.

Originality/value

The paper offers a situated review of leadership for inclusive schools in the United States. As such, this review lays the foundation for a comparative and international conversation on school leadership for inclusion.

Details

Journal of Educational Administration, vol. 58 no. 5
Type: Research Article
ISSN: 0957-8234

Keywords

Available. Content available

Abstract

Details

Pacific Accounting Review, vol. 31 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 23 June 2022

Ritu Tayal, Mamta Tripathi, Nishant Singh and Umesh Bamel

The objective of this paper is to employ a model to expand the literature's comprehension of the organisational citizenship behaviour (OCB) phenomenon in the Indian banking…

511

Abstract

Purpose

The objective of this paper is to employ a model to expand the literature's comprehension of the organisational citizenship behaviour (OCB) phenomenon in the Indian banking sector. The authors examine OCB as a mediator of the relationship between job embeddedness (JE), self-efficacy (SE) and organisation effectiveness (OE). The authors also verify the moderating role of affective commitment (AC) on the JE, SE and OE relationship.

Design/methodology/approach

Data for the purpose of this paper are collected from 568 employees in 89 branches of banks located in North and Central India using a survey questionnaire. The data collected were analysed using structural equation modelling (SEM).

Findings

The findings confirm the positive association between JE, SE and OE. The results also suggest that OCB mediates the association between the independent and dependent variables. Furthermore, the authors observed that AC moderates the OCB and OE relationship.

Practical implications

The results of this examination will assist the employees to realise the substance of OCB in directing their performance towards OE. This investigation will inspire bank managers to notice that employee readiness to put in extra effort in a bank is primarily the effect of apt individual characteristics, namely JE and SE, that can be shaped and developed. Furthermore, this study draws the attention of bank managers towards the significance of AC, as an essential phenomenon to emotionally attach the employees to their organisation.

Originality/value

This study contributes to the existing literature on OCB by examining how OCB leads to desired outcomes and the conditions that promote the effect of OCB. The authors address these questions by building on a more contemporary perspective, i.e., PsyCap.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 20 June 2016

Umesh Sharma and Helen Irvine

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the…

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Abstract

Purpose

This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920.

Design/methodology/approach

Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems.

Findings

Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation.

Research limitations/implications

Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents.

Practical implications

The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji.

Social implications

By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

Originality/value

The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 5 February 2018

Syeliya Md Zaini, Grant Samkin, Umesh Sharma and Howard Davey

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.

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

The paper is limited to a review of 35 articles.

Practical implications

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

Social implications

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

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 16 June 2021

Umesh K. Raut and L.K. Vishwamitra

Software-define vehicular networks (SDVN) assure the direct programmability for controlling the vehicles with improved accuracy and flexibility. In this research, the resource…

136

Abstract

Purpose

Software-define vehicular networks (SDVN) assure the direct programmability for controlling the vehicles with improved accuracy and flexibility. In this research, the resource allocation strategy is focused on which the seek-and-destroy algorithm is implemented in the controller in such a way that an effective allocation of the resources is done based on the multi-objective function.

Design/methodology/approach

The purpose of this study is focuses on the resource allocation algorithm for the SDVN with the security analysis to analyse the effect of the attacks in the network. The genuine nodes in the network are granted access to the communication in the network, for which the factors such as trust, throughput, delay and packet delivery ratio are used and the algorithm used is Seek-and-Destroy optimization. Moreover, the optimal resource allocation is done using the same optimization in such a way that the network lifetime is extended.

Findings

The security analysis is undergoing in the research using the simulation of the attackers such as selective forwarding attacks, replay attacks, Sybil attacks and wormhole attacks that reveal that the replay attacks and the Sybil attacks are dangerous attacks and in future, there is a requirement for the security model, which ensures the protection against these attacks such that the network lifetime is extended for a prolonged communication. The achievement of the proposed method in the absence of the attacks is 84.8513% for the remaining nodal energy, 95.0535% for packet delivery ratio (PDR), 279.258 ms for transmission delay and 28.9572 kbps for throughput.

Originality/value

The seek-and-destroy algorithm is one of the swarm intelligence-based optimization designed based on the characteristics of the scroungers and defenders, which is completely novel in the area of optimizations. The diversification and intensification of the algorithm are perfectly balanced, leading to good convergence rates.

Details

International Journal of Pervasive Computing and Communications, vol. 19 no. 1
Type: Research Article
ISSN: 1742-7371

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Article
Publication date: 20 March 2020

Divesh Sharma and Umesh Sharma

The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign…

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Abstract

Purpose

The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign ownership, focus on a global market beyond the local company’s geographic region and other sophisticated management accounting practices (MAPs) (activity-based costing, just-in-time and total quality management) are related to the use of the BSC.

Design/methodology/approach

The paper takes a contingency theoretic perspective. The data in this study is based on responses to a survey questionnaire that was mailed to 300 non-listed private companies in Singapore. A total of 135 responses were received, but 23 were incomplete, and thus, rendered unusable. Therefore, the final sample for the study is 112 private companies yielding a 37.3 per cent response rate that is considered high for survey research.

Findings

The authors find significant associations between the use of BSC and foreign ownership, focus on a global market and other sophisticated MAPs. The authors find that foreign ownership and a global market focus are significantly and consistently related to the extent to which the BSC is used across seven different management control purposes. The authors also find some evidence of associations between other sophisticated MAPs and the extent to which the BSC is used for management control purposes.

Practical implications

Private companies can use the BSC to better manage risks and use it for purposes such as communicating strategy and objectives, setting targets, evaluating performance, rewarding employees and managers, motivating employees and managers, controlling performance and coordinating across activities, departments and/or functional areas. The study has limitations such as the model is limited and excludes the effects of other significant contingency factors such as organisational culture. It may be appropriate to interview organisational participants to learn more about how their national and organisational culture affects the decision to use the BSC.

Originality/value

The findings fill a critical void in the literature by providing new evidence on the determinants of the use of the BSC by private companies.

Details

Pacific Accounting Review, vol. 33 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

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