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The article aims to provide an accurate and efficient numerical algorithm for viscous flows in power-law fluids under various thermal boundary and partial slip conditions.

We are conducting a numerical investigation using the Taylor–Galerkin/pressure correction finite element method, which builds upon the work of previous researchers. Here, attention is therefore given to the interplay of various thermal boundary and stick-slip conditions and their impact on non-isothermal inelastic fluid.

The results demonstrate the influence of the Prandtl, Brinkman and Reynolds numbers on the flow’s thermal and hydrodynamic behavior, concentrating on the impact of slip at the wall. Furthermore, we have presented the effects of these dimensionless parameters on the detailed local and average Nusselt numbers, illustrated the high accuracy we obtained for numerical convergence, and compared our results with those of previous papers, observing excellent agreement.

We have successfully tested the code under the presented industrial conditions. Future research directions on this topic aim for efficient and robust solvers for non-Newtonian thermal rheological models; this algorithm can be used for that purpose.

This algorithm has never been used for numerical analysis of such a problem previously.

The wind loading on a building is likely to deviate further from the known wind loading due to the complexity of the real-world land coverage. To address this issue, research is needed in two separate areas. First, wind tunnel testing needs to be conducted for more complex terrains. Second, research is needed to classify real-world land coverage with high accuracy, specifically for wind engineering applications. This paper deals with this second area of research. The machine learning-based land cover prediction is a promising technique because it can remove subjectivity in human interpretation of upwind terrain.

This paper presents a new deep neural network for land coverage prediction that can distinguish low- and mid-rise buildings in the built environment to enhance the estimation of surface roughness necessary in wind engineering. For the dataset, Landsat 8 satellite images were used. A patch-based convolutional neural network was employed and improved. The network predicted the land coverage at the center of the patch. Two different label schemes were used where the proposed network either achieved better accuracy than the conventional model or recognized additional building types while maintaining a similar level of accuracy.

Compared to the validation accuracy of 78% in a previous study, the proposed method achieved the validation accuracy of 90% thanks to the improvements made in this study as well as the consolidation of labels with similar surface roughness. When additional building categories were added, the validation decreased to 80%, which is comparable to the previous study but is now able to predict different building types.

The improvement of the proposed method will depend on the site characteristics. For the sites tested in this paper, the error reduction in wind speed and pressure was up to about 55%. In addition to more accurate wind speed and pressure, better identification of buildings will benefit wind engineering research, as different building types cause different downwind effects. An example application would be automated recognition of areas that have a certain distance from the target building type to identify downwind areas affected by high winds.

This is the application of the Entropy and TOPSIS model to assess the eco-efficiency of European financial institutions using environmental, social, and governance (ESG) strategies. The aim is to categorize financial institutions based on key factors such as environmental training and management and to examine the alignment between ideal ESG performance and eco-efficiency.

The study uses environmental, social, and governance (ESG) strategies to identify and categorize eco-entrepreneurs in European financial institutions. The study utilizes data to examine the structure between environmental training, effective management practices, and the green performance of financial institutions.

The study shows that European financial institutions exhibit varying degrees of eco-efficiency as assessed using the Entropy and TOPSIS model applied to ESG strategies. Surprisingly, the study found that institutions with a high ESG performance do not always match those with the highest eco-efficiency.

They emphasize the need for financial institutions to align their operations with sustainable practices. This research provides insights to increase eco-efficiency and improve the ESG performance of financial institutions. It also informs policy and decision-making in these institutions in relation to environmental training and management practices, contributing to the wider dialogue on sustainable finance.

This indicates a discrepancy between ESG ratings and actual eco-efficiency, emphasizing the need to reassess the ESG framework. The study findings are crucial for aligning financial institutions with sustainable practices and improving the effectiveness of the ESG framework, especially for institutions at the lower end of the eco-efficiency spectrum.

This study aims to examine the impact of mandatory CEO/CFO certification introduced in the new Indian Companies Act (CA) 2013 on the earnings quality of reported annual and quarterly net income of Indian listed companies.

Using rounding up of earnings as a proxy for earnings quality, the study is based on annual and quarterly reported net income of 4,128 sample companies during two years prior and two years after the CA 2013. The analysis of reported net income is based on the left-most second single digits with an emphasis on zero as the second single digit. The percentage difference between the actual and theoretical second single digits in reported net income is used for rounding up analysis. Benford’s Law is used to derive the theoretical percentage appearance of second single digits.

The existence of statistically significant deviation prior to CA 2013 and insignificant deviation post CA 2013 between the actual and theoretical percentage appearance of zero and nine of annual net income implies the increase in quality of earnings due to mandatory certification of annual financial statements. However, there is no improvement in the quality of earnings of quarterly net income as the certification of quarterly results is not mandatory.

The authors recommend that CEO/CFO certification of quarterly financial results should also be made mandatory.

The positive impact of regulatory initiatives on the earnings quality of publicly listed companies operating in a weak enforcement environment within an emerging market is the contribution.

The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh.

This is an empirical study based on the quantitative approach undertaking a cross-sectional survey method where a convenience sampling technique was applied. The analysis was done using partial least square structural equation model applying Smart-PLS version 3.0.

This study confirmed that all the components of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived vulnerability. Besides, moral obligation is found to mediate the relationship between attitude, self-efficacy and the behavioural intention of ethical decision-making. The study also found that ethical climate and subjective norms have a direct influence on behavioural intention. Furthermore, behavioural intention, ethical climate and self-efficacy are positively related to actual decision-making behaviour. However, this study did not find any direct effect of subjective norms on moral obligation.

The organization should include an emphasis on building ethical culture and setting an ethical code of conduct within the organization to sustain ethical practice within employees. However, the practitioner should work on enhancing self-efficacy to curb unethical practices by individuals.

This research contributes to the management of garments manufacturers by a practical and theoretical understanding of what influences the ethical behavioural decision-making process. Valuable guidelines are provided on the ethical decision-making process in the garments manufacturing companies for future researchers.

This paper systematically reviewed research on accounting fraud in the non-profit organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the aim of producing a new parsimonious global fraud model.

This paper utilised a structured literature review methodology.

We propose a new holistic approach for the NPO sector worldwide, with two foci of “what may contribute to fraud” and “what may prevent fraud”.

The future research agenda for the new holistic approach is provided.

The approach helps donors promote accountability and transparency in the NPO sector worldwide, thereby sustaining the development of this sector.

To the best of the authors’ knowledge, this paper is the first comprehensive worldwide fraud research review, making distinct contributions. Globally, the approach is the first dedicated to the NPO sector, including different stages of fraud occurrence (undetected, suspected, actual/detected and future), and using a multi-disciplinary approach to prevent these stages. The approach is also the first to incorporate individual-level, organisational-level, industry-level and country-level factors into predicting future fraud.

This paper aims to explore how Indonesian males who are entrepreneurs in make-up artists navigate their businesses in a society that relies on hegemonic masculinity. This goal is reached by concentrating on male make-up artist entrepreneurs in five Indonesian provinces and investigating how they actively rewrite their gender and inherent vocations by societal norms.

This paper adopts a qualitative phenomenological approach with methods. In-depth interviews and observations were conducted with 28 informants in five provinces of Indonesia.

These findings show that, aside from self-concept, family support is the most crucial determining factor that pushes men make-up artists to become businesses in the face of so many rejections. Persistence in battling for their fate is also critical in efforts to erase themselves, who are constantly subjected to hegemonic masculinity. Aside from that, it appears that the government's role in attempts to promote gender equality in all fields of business in Indonesia remains limited.

This paper contributes to the gender and entrepreneurship literature by providing a broader exploration of male entrepreneurs working in the field of female make-up artists in a society that still adheres to hegemonic masculinity.

In alignment with the European Union’s Vision Zero initiative to eliminate road fatalities by 2050, leveraging technological advancements becomes crucial for addressing the challenges of vulnerable road users (VRUs), and for mitigating the impact of human error. Despite increasing scholarly interest in applications of extended reality (XR), a research gap persists, particularly in the role of XR in transportation safety. Therefore, the aim of the study was to fill this gap through a systematic literature review to evaluate comprehensively the potential scope and practical applicability of XR technologies in enhancing the safety of VRUs.

A systematic review was undertaken, following PRISMA guidelines meticulously, in which 80 relevant articles from databases, such as Scopus and Science Direct, were identified and analysed.

The results of the analysis revealed the potential of XR beyond pedestrians and cyclists, and highlighted a lack of research about the impact of XR with regard to the personal traits or abilities of VRUs. The results of a thorough analysis confirmed the potential of XR as a promising solution for an approach to collaborative co-creation in addressing the safety challenges of VRUs. In addition, the integration of eye-tracking with virtual reality emerged as a promising innovation for enhancing the safety of vulnerable road users.

Theoretical implications include enhancing the understanding of applications of XR in VRUs’ safety and providing insights into future research possibilities and methodological approaches. Valuable insights into search strategies and inclusion-exclusion criteria can guide future research methodologies.

Practically, the findings from the study offer insights to assist urban planners and transportation authorities in incorporating XR technologies effectively for VRUs safety. Identifying areas for further development of XR technology could inspire innovation and investment in solutions designed to meet the safety needs of VRUs, such as enhanced visualisation tools and immersive training simulations.

The findings of previous research underscore the vast potential of XR technologies within the built environment, yet their utilisation remains limited in the urban transport sector. The intricacies of urban traffic scenarios pose significant challenges for VRUs, making participation in mobility studies hazardous. Hence, it is crucial to explore the scope of emerging technologies in addressing VRUs issues as a pre-requisite for establishing comprehensive safety measures.

The aim of this study is to investigate the effects of the laser cladding process on the microstructure, hardness and corrosion resistance properties of high-entropy alloys (HEA).

Laser cladding technology was used, using AlCoCrFeNiCu HEA powder as the cladding material. HEA coatings were prepared on the surface of 45 steel using a coaxial powder feeding method. The microstructure, phase composition, hardness and corrosion resistance properties of the HEA cladding layer were analyzed using optical microscopy (OM), X-ray diffractometer, digital microhardness tester and electrochemical workstation.

Laser power affects the coating surface; lower power reveals more visible unmelted powder particles. Higher power results in increased melt width and height, a brighter, smoother surface. Phase structure remains consistent, but the coating hardness is significantly higher than the substrate. The hardness of the melted zone in the substrate peaks at approximately 890.5 HV. The cladding zone hardness is about 60 HV higher than the substrate zone. Electrochemical corrosion parameters of the cladding show that, compared to the substrate, Ecor shifts positively by 113 mV, Icor decreases by one order of magnitude and Rp increases by one order of magnitude. These results indicate that the cladding has superior corrosion resistance to the substrate. The bonding strength between the coating and the substrate is greater than 93.6 MPa.

First, based on preliminary pilot experiments, nine sets of single-factor experiments were designed. Through these experiments, a specimen with relatively favorable cross-sectional morphology was observed. This specimen was then subjected to coating research, revealing that its microstructure and properties had significantly improved compared to the substrate. This enhancement holds remarkable significance for prolonging the service life of components.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2024-0413/

With the rapid diffusion of the metaverse into all aspects of businesses and the education industry, scholars have predominantly focused on examining its projected benefits and harms, yet have overlooked to empirically explore its unpredictable nature, which offers an exciting realm of unexplored challenges and opportunities.

This research adopts a qualitative research design in the form of 24 interviews from a single EdTech to investigate the possibility of unexpected developments resulting from the integration of the metaverse into its solutions.

Three noteworthy observations have emerged from the analysis: technological obsolescence, resource allocation imbalance, and monoculturalism.

This research pioneers an empirical exploration of the latent outcomes stemming from metaverse adoption within EdTechs, while also introducing a novel theoretical framework termed “meta-governance,” which extends the Edu-Metaverse ecosystem.