The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: an engagement based study

Purpose – This paper seeks to respond to recent calls for more engagement-based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach – The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Findings – Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. Indeed, such imposition could be regarded as little more than an example of the erection of non-tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups. Originality/value – The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement-based published studies.

Nonmetallic inclusion modification and its effect on the final properties of a linepipe steel

Five linepipe type steels were produced in order to study the effect of calcium and magnesium injection on their final properties. Two of these steels were at the extremes of the sulphide range i.e. 0.003 and 0.017% sulphur with no injection attempted; thereby, providing standards to compare with the injected steels. The oxygen level varied from 21 to 63 p.p.m. The cast ingots were controlled-rolled and isothermally rolled in order to study the deformation characteristics of the residual non-metallic inclusions. The structure and cleanliness of these steels was evaluated metallographically using the light microscope, SEM, and image analysis and the results related to their Charpy toughness and HIC resistance. Increasing sulphur levels decreased final properties of the steel. In the untreated state, with as little as 0.003% sulphur, test orientation was highly influential. Modification of sulphur bearing steels was achieved with low modifying element to sulphur ratios provided that the oxygen content was very low. Injection of calcium into steel caused interaction with oxide and sulphide inclusions which was biased toward oxide reduction relative to sulphur removal. Magnesium again reduced oxides and appeared to be linked with aluminia containing inclusions in the final product. It produced improved toughness values relative to a similar sulphur containing calcium treated steel. The results of this work could be extended to establish the mechanism of inclusion modification with magnesium additions to sulphur bearing steels.

The effects of metallurgical variables on the mechanical properties of high-chromium cast irons

The.use of high-chromium cast irons for abrasive wear resistance is restricted due to their poor fracture toughness properties. An.attempt was made to improve the fracture characteristics by altering the distribution, size and.shape of the eutectic carbide phase without sacrificing their excellent wear resistance. This was achieved by additions of molybdenum or tungsten followed by high temperature heat treatments. The absence of these alloying elements or replacement of them with vanadium or manganese did not show any significant effect and the continuous eutectic carbide morphology remained the same after application of high temperature heat treatments. The fracture characteristics of the alloys with these metallurgical variables were evaluated for both sharp-cracks and blunt notches. The results were used in conjunction with metallographic and fractographic observations to establish possible failure mechanisms. The fracture mechanism of the austenitic alloys was found to be controlled not only by the volume percent but was also greatly influenced by the size and distribution of the eutectic carbides. On the other hand, the fracture mechanism of martensitic alloys was independent of the eutectic carbide morphology. The uniformity of the secondary carbide precipitation during hardening heat treatments was shown to be a reason for consistant fracture toughness results being obtained with this series of alloys although their eutectic carbide morphologies were different. The collected data were applied to a model which incorporated the microstructural parameters and correlated them with the experimentally obtained valid stress intensity factors. The stress intensity coefficients of different short-bar fracture toughness test specimens were evaluated from analytical and experimental compliance studies. The.validity and applicability of this non-standard testing technique for determination of the fracture toughness of high-chromium cast irons were investigated. The results obtained correlated well with the valid results obtained from standard fracture toughness tests.

Effect of processing variables and bulk composition on the surface composition of spray dried powders of a model food system

The surface composition of food powders created from spray drying solutions containing various ratios of sodium caseinate, maltodextrin and soya oil have been analysed by Electron Spectroscopy for Chemical Analysis. The results show significant enrichment of oil at the surface of particles compared to the bulk phase, and (when the non-oil components only are considered), a significant surface enrichment of sodium caseinate also. The study found evidence of high levels (80%) of surface fat even on particles of food industry grade (92.5%) sodium caseinate containing only 1% fat.

Breaking down the non-normality of daily stock returns

This paper investigates whether the non-normality typically observed in daily stock-market returns could arise because of the joint existence of breaks and GARCH effects. It proposes a data-driven procedure to credibly identify the number and timing of breaks and applies it on the benchmark stock-market indices of 27 OECD countries. The findings suggest that a substantial element of the observed deviations from normality might indeed be due to the co-existence of breaks and GARCH effects. However, the presence of structural changes is found to be the primary reason for the non-normality and not the GARCH effects. Also, there is still some remaining excess kurtosis that is unlikely to be linked to the specification of the conditional volatility or the presence of breaks. Finally, an interesting sideline result implies that GARCH models have limited capacity in forecasting stock-market volatility.

Effects of rare-earth co-doping on the local structure of rare-earth phosphate glasses using high and low energy X-ray diffraction

Rare-earth co-doping in inorganic materials has a long-held tradition of facilitating highly desirable optoelectronic properties for their application to the laser industry. This study concentrates specifically on rare-earth phosphate glasses, (R2O3)x(R'2O3)y(P2O5)1-(x+y), where (R, R') denotes (Ce, Er) or (La, Nd) co-doping and the total rare-earth composition corresponds to a range between metaphosphate, RP3O9, and ultraphosphate, RP5O14. Thereupon, the effects of rare-earth co-doping on the local structure are assessed at the atomic level. Pair-distribution function analysis of high-energy X-ray diffraction data (Qmax = 28 Å-1) is employed to make this assessment. Results reveal a stark structural invariance to rare-earth co-doping which bears testament to the open-framework and rigid nature of these glasses. A range of desirable attributes of these glasses unfold from this finding; in particular, a structural simplicity that will enable facile molecular engineering of rare-earth phosphate glasses with 'dial-up' lasing properties. When considered together with other factors, this finding also demonstrates additional prospects for these co-doped rare-earth phosphate glasses in nuclear waste storage applications. This study also reveals, for the first time, the ability to distinguish between P-O and PO bonding in these rare-earth phosphate glasses from X-ray diffraction data in a fully quantitative manner. Complementary analysis of high-energy X-ray diffraction data on single rare-earth phosphate glasses of similar rare-earth composition to the co-doped materials is also presented in this context. In a technical sense, all high-energy X-ray diffraction data on these glasses are compared with analogous low-energy diffraction data; their salient differences reveal distinct advantages of high-energy X-ray diffraction data for the study of amorphous materials. © 2013 The Owner Societies.

The effect of a curing agent on the thermal degradation of fire retardant brominated epoxy resins

The diglycidyl ether of tetrabromobisphenol A, the diglycidyl ether of bisphenol A and their mixture was cured by 4,4'-diaminodiphenyl methane. The pyrolysis of the obtained epoxy resins was studied by TG, DSC, TG/FTIR as well as FTIR characterization of pyrolysis residues. The gaseous and high boiling pyrolysis products were collected, characterized by GC/MS and their formation is discussed. The brominated epoxy resins are thermally less stable than the non-brominated ones. This effect is caused by the amine-containing hardener. The degradation initiation reaction is associated with the formation of hydrogen bromide which further destabilizes the epoxy network. The effect of the curing agent can be used in recycling of epoxy resins to separate brominated pyrolysis products from non-brominated ones.

Effect of processing variables and bulk composition on the surface composition of spray dried powders of a model food system

Abstract The surface compositions of food powders created from spray drying solutions containing various ratios of sodium caseinate, maltodextrin and soya oil have been analysed by Electron Spectroscopy for Chemical Analysis. The results show significant enrichment of oil at the surface of particles compared to the bulk phase and, when the non-oil components only are considered, a significant surface enrichment of sodium caseinate also. The degree of surface enrichment of both oil and sodium caseinate was found to increase with decreasing bulk levels of the respective components. Surface enrichment of oil was also affected by processing conditions (emulsion drop size and drying temperature), but surface enrichment of sodium caseinate was relatively insensitive to these. The presence of "pock marks" on the particle surfaces strongly suggests that the surface oil was caused by rupturing of emulsion droplets at the surface as the surrounding matrix contracts and hardens. © 2013 Elsevier Ltd. All rights reserved.

A sphere of resonance for networked learning in the ‘non-places’ of our universities

The logic of ‘time’ in modern capitalist society appears to be a fixed concept. Time dictates human activity with a regularity, which as long ago as 1944, George Woodcock referred to as The Tyranny of the Clock. Seventy years on, Hartmut Rosa suggests humans no longer maintain speed to achieve something new, but simply to preserve the status quo, in a ‘social acceleration’ that is lethal to democracy. Political engagement takes time we no longer have, as we rush between our virtual spaces and ‘non-places’ of higher education. I suggest it’s time to confront the conspirators that, in partnership with the clock, accelerate our social engagements with technology in the context of learning. Through Critical Discourse Analysis (CDA) I reveal an alarming situation if we don’t. With reference to Bauman’s Liquid Modernity, I observe a ‘lightness’ in policy texts where humans have been ‘liquified’ Separating people from their own labour with technology in policy maintains the flow of speed a neoliberal economy demands. I suggest a new ‘solidity’ of human presence is required as we write about networked learning. ‘Writing ourselves back in’ requires a commitment to ‘be there’ in policy and provide arguments that decelerate the tyranny of time. I am though ever-mindful that social acceleration is also of our own making, and there is every possibility that we actually enjoy it.