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Article
Publication date: 5 September 2016

Bee Chin Ang, Norasikin Ahmad, Zhi Chao Ong, Shun Chi Cheok and Hui Fen Chan

The main aim of this study was to examine the effects of chicken eggshell (CES) and rice husk ash (RHA) as fillers on the mechanical and the thermal insulation properties of…

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Abstract

Purpose

The main aim of this study was to examine the effects of chicken eggshell (CES) and rice husk ash (RHA) as fillers on the mechanical and the thermal insulation properties of polyurethane coatings.

Design/methodology/approach

CES and RHA were ground via ball milling set at different parameters, and the smallest particles size obtained were selected and used as fillers. Fillers of different weight proportions were mixed with other components such as binder, solvent and pigment to form various coating formulations and test samples were made via dip coating. A series of characterisations were conducted to analyse the thermal and mechanical properties of the coating.

Findings

The smallest particle size of CES and RHA was obtained after both of them had undergone grinding process at 400 rpm within 180 min. Morphological studies revealed that CES and RHA have irregular shape and high porosity. In crystallographic analysis, CES mainly composed of pure calcite crystal structure and RHA contained amorphous silica. Both of fillers were found thermally stable up to 520 and 710°C for RHA and CES, respectively. In RHA individual system, as the RHA proportion increases, the thermal conductivity of the coating declined. In contrast, in the CES coating system, the thermal conductivity demonstrated an opposite trend. Thermal gravimetric analysis results displayed that by adding hybrid fillers, the residue weight and the thermal stability of the coatings were increased. In addition, the adhesion strength of the coating was increased as the filler weight content increased.

Research limitations/implications

Fillers with nano-range size were expected to be produced in this research for better performance of the coating. However, the obtained fillers were limited to micron size through dry grinding method. Another drawback in this research was the coating technique which is dip coating. The coated substrates do not have uniform coating thickness and this subsequently influenced the performance.

Originality/value

A novel attempt has been made to study the formulation coating system by mixing CES and RHA as fillers which is also known as a hybrid system.

Details

Pigment & Resin Technology, vol. 45 no. 5
Type: Research Article
ISSN: 0369-9420

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Book part
Publication date: 18 July 2018

Mengwei Tu

Abstract

Details

Education, Migration and Family Relations between China and the UK: The Transnational One-Child Generation
Type: Book
ISBN: 978-1-78714-673-0

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Article
Publication date: 13 June 2023

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

567

Abstract

Purpose

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

Design/methodology/approach

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

Findings

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

Practical implications

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

Originality/value

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

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