The failure of conventional cost reduction techniques to yield the expected result brought about the thinking toward the implementation of Lean Accounting principles. Boston Consulting Group claims that practical application of Lean Accounting principles and tools significantly reduces process waste and its associated cost. This study was carried out to examine the influence of the practice of Lean Accounting on waste management in Brewery Industry in Nigeria. A survey research design was adopted in this study. The primary source of data was primary data collected through a structured questionnaire administered to 50 workers in Champion Breweries. The data collected were analysed with Chi-Square statistic. The result of the assumption tested revealed that the practice of Lean Accounting does not significantly influence waste management in Brewery Industry in Nigeria. This is because the industry in Nigeria is yet to embrace the concept fully. From the result, it was concluded that there is no significant influence of the practice of Lean Accounting on waste management in Brewery Industry in Nigeria. However, given the numerous benefits of the practice Original Research Article

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This paper discusses the recent investigation into the composite action of pultruded Glass Fibre Reinforced Polymer (GFRP) and concrete hybrid systems, under static push-out tests. The experimental study carried out in two phases sought to determine the characteristic load-slip behaviour of the GFRP-concrete composites, modes of failure and associated variations in shear stud sizes and arrangements under the varied push-out load capacity. Six composite test specimens were fabricated using GFRP flange sections, mechanically connected to normal density concrete slabs with shear studs. Phase I test investigations considered the variations in the stud arrangement using 19 mm diameter stud sizes. Phase II experimental programs accessed the effect of stud size variations using stud sizes 12 mm and 16 mm. The dominant failure mode observed was the bearing failure on GFRP flanges. Stud sizes of 19 mm and above will result in extreme fibre failures across the clearance holes therefore, it may be safe to adopt the 16 mm stud size as a higher stud boundary for GFRP-concrete composites.