Development of a petrographic technique to assess the spontaneous combustion susceptibility of Indian coals

Petrographic studies are commonly used categorise the potential utilisation of coals. Eleven coal samples from the jharia coalfield (JCF), india, were studied using petrographic techniques to investigate maceral content, reflectance, and textural characteristics. Multiple test samples of each coal were slowly oxidised under controlled laboratory conditions from an ambient temperature of 30°c to 300°c to investigate the morphology of oxidised coals. The petrographic characterisation of the coals before and after oxidation showed important changes in both morphology and vitrinite reflectance. The oxidation of the coal particles produced three predominant textural changes: particles with homogeneous change of reflectance (HCv), particles with oxidation rims (ORv), and particles with no changes were observed (Uv) respectively. These textural characteristics were used to indicate how particles had interacted with oxygen at low temperatures during the early stages of oxidation. The morphological classification developed provides an alternative method to confirm the susceptibility of a coal to spontaneous combustion. Conventional thermal parameters such as crossing point temperature (CPT) were unable to identify the coals prone to spontaneous combustion. However, certain petrographic parameters could be combined with CPT values to provide a much more accurate measure for susceptibility to spontaneous combustion

Restructuring

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Paradoxes and failures: 'new governance' techniques and the financial crisis

This article examines the performance of four 'new governance' techniques of regulation in the period leading up to the financial crisis: principles based regulation, risk based regulation, meta-regulation and enrolment. These techniques have been advocated on the basis that they are responsive, flexible, and in enrolling others in the regulatory project thereby expand its capacity, and even its legitimacy. However, experience in the crisis revealed that in their implementation they can be out of touch or indulgent, focus heavily on auditable systems and processes, and that in enrolling others they can increase vulnerabilities and the potential for negative endogenous effects. The argument is not that there should be a return to adversarial 'command and control' regulation, rather that experience of these strategies in the crisis suggests a need to understand in greater depth the refractive effects of the organisational, technical/functional and cognitive dimensions of regulatory governance, if we are to understand and adapt its performance in different contexts

The adoption of the materiality concept in social and environmental reporting assurance: a field study approach

This study investigates the logics or values that shape the social and environmental reporting (SER) and SER assurance (SERA) process. The influence of logics is observed through a study of the conceptualisation and operationalisation of the materiality concept by accounting and non-accounting assurors and their assurance statements. We gathered qualitative data from interviews with both accounting and non-accounting assurors. We analysed the interplay between old and new logics that are shaping materiality as a reporting concept in SER. SER is a rich field in which to study the dynamics of change because it is a voluntary, unregulated, qualitative reporting arena. It has a broad, stakeholder audience, where accounting and non-accounting organisations are in competition. There are three key findings. First, the introduction of a new, stakeholder logic has significantly changed the meaning and role of materiality. Second, a more versatile, performative, social understanding of materiality was portrayed by assurors, with a forward-looking rather than a historic focus. Third, competing logics have encouraged different beliefs about materiality, and practices, to develop. This influenced the way assurors theorised the concept and interpreted outcomes. A patchwork of localised understandings of materiality is developing. Policy implications both in SERA and also in financial audit are explored