A total of 81 mountain tunnels that were damaged in 10 strong earthquakes are studied. They are classified into six typical damage characteristics: lining cracks, shear failure of lining, tunnel collapse caused by slope failure, portal cracking, leaking, and deformation of sidewall/invert...

Structural–functional integrated materials are one of directions of rapid development for saving-energy materials. Phase Change Materials (PCMs) are latent thermal storage materials possessing a large amount of heat energy stored during its phase change stage. Porous lightweight aggregate...

This paper examines the information content of bank loan agreements. The authors differentiate borrowers according to financial analysts' percentage earnings forecast errors and most recent forecast revisions. The empirical results suggest that banks rely on other indicators as initial screening...

This research aims to identify effective management accounting information system’s characteristics to facilitate managing and measuring environmental and social costs while adding value to sustainable manufacturing organizations. This focus is motivated by current practice of activity based...

Stakeholders’ increased concern for environmental sustainability has resulted in many firms placing greater emphasis on environmental performance management. Creditors are often major corporate stakeholders and as such when evaluating firms’ applications for debt financing examine how the...

Relational capital represents the information and knowledge embedded in relationships external to an organisation. It is about the information flow and sharing between the organisation and its external stakeholders. The primary goal of this paper is to report preliminary findings collected from...