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This study aims to examine the reuse of plastic and fly ash (FA) to improve the soil and achieve sustainable development goals.

Sand from the Anzali port was reinforced with Geopet (GP) and stabilized with FA plus 3% sodium hydroxide. The GP was placed in FA-stabilized soil and the California bearing ratio (CBR), and unconfined compressive strength (UCS) tests were performed on samples at the optimum moisture content.

The results showed that the improvement in the optimum CBR was 174.9%. The UCS increased 15.25% and 48.65% in soil reinforced with three layers of GP plus 15% FA over those containing 10% and 5% FA, respectively. Additionally, the current analysis used response surface methodology (RSM) to investigate the impact of FA percentage, GP layers and their interaction on CBR. The results highlight the efficacy of the used RSM model, as evidenced by the significantly low p-value (<0.0001).

This demonstrates the suitability and effectiveness of RSM for evaluating CBR in this scientific study.

This study aims to assess the relationship between brand experience and brand equity in the private banking industry, focusing on the potential mediating effects of brand identification, attachment and engagement.

Data was conveniently gathered from 293 customers with bank accounts in different private banks using a structured questionnaire. The collected data was analyzed using PLS-SEM.

The study found that brand identification, attachment, engagement and experience significantly influence brand equity. Furthermore, all three mediators mediate the correlation between brand experience and brand equity.

This study’s findings provide valuable insights for management and decision-makers in the private banking industry. They can use these insights to enhance their banks’ brand equity through exceptional brand experiences. This research also significantly contributes to the current body of knowledge on the importance of brand experience in developing brand equity and achieving business success in the banking sector.

This study makes a unique contribution to the existing body of knowledge by introducing the mediating roles of brand identification, attachment and engagement in the association between brand experience and brand equity. This enriches the current understanding of brand management strategies in the banking sector.

Induction heating as an energy source is a novel, recent method in extrusion-based metal additive manufacturing. The purpose of this paper is to develop an optimized coil for extrusion-based metal wire additive manufacturing. The optimized coil is so designed that uniform temperature distribution can be achieved in the extruder, achieving uniform material deposition in a semi-solid state, which is required for additive manufacturing.

Coil shape optimization is achieved by using arrangement of coil turns as a control variable in the form optimization process, and the objective function is to minimize the gradient in the distribution of the magnetic field to achieve uniform heating in the extruder for maintaining consistent solid and liquid fraction during material deposition. A combination of numerical solutions and geometrical optimization has been used for this study.

Experimental and simulation results reveal that the optimized induction coil produced a more uniform axial temperature distribution in the extruder, which is suitable for maintaining a uniform solid-to-liquid fraction ratio during material deposition.

The author has investigated the use of optimized-shaped induction coils in extrusion-based additive manufacturing. The optimized coil can achieve a more uniform temperature distribution in the extruder in comparison to the standard helical coil used in the existing process, which means optimized coil achieves a more uniform solid-to-liquid ratio during printing in comparison to existing standard coil shapes used for heating extruders and fulfils the requirement of additive manufacturing.

The purpose of this study is to investigate resource-constrained multi-project scheduling problems (RCMPSP) involving uncertainty in the form of time-dependent renewable resource reliability. A key focus is to minimize the makespan (completion time) of projects when resources can become unavailable or fail over time at non-constant rates. Accounting for realistic resource reliability seeks to provide scheduling solutions that better reflect potential delays in practical multi-project environments.

A new discrete-time binary integer programming formulation of RCMPSP is expanded to include time-dependent resource reliability and simultaneously evaluate the time-dependent failure rate and constant repair rate of a resource. A new hybrid immune genetic algorithm with local search (HIGALS) is developed to solve this NP-hard problem. HIGALS incorporates a new coding mechanism, initialization method and local search operator.

A case study tests the proposed HIGALS approach. The validity of the mathematical model is confirmed by solving small-sized problems with GAMS software. The proposed HIGALS algorithm is validated by solving small-sized problems and comparing its solutions with GAMS. The superiority of HIGALS is demonstrated by comparing its solutions with six basic algorithms on medium- and large-sized problems. Results show that HIGALS outperforms existing algorithms, achieving an average reduction in makespan of over 11.79%, while maintaining the advantages of genetic, immune and local search algorithms and avoiding their disadvantages.

Considering time-dependent resource reliability can help project managers plan for disruptions and delays in resource-critical projects. HIGALS provides decision support for robust multi-project scheduling.

This study contributes to the field by investigating RCMPSP with time-dependent renewable resource reliability, which reflects real-world uncertainty more accurately. HIGALS presents a novel approach to balance intensification and diversification for this challenging problem.

The citizen-shareholder approach in the capital market is considered a knowledge-enhancing and emerging concept in financial and accounting offerings. Its reliable background in management and human sciences makes it an essential basis for protecting the interests of shareholders and investors. Shareholders are considered a necessary part of the social platforms that are companies and regulatory institutions in the capital market; beyond being obligated to protect their material and intellectual rights, they are responsible for developing norms and facilitating investment values and gaining trust through mutual interactions based on respect for their interests. The purpose of this paper is to perform interactive qualitative analysis of the requirements for protecting the rights of citizens of capital market shareholders.

The methodology of the research is mixed, so that in the qualitative part, through content screening, the dimensions related to the protection of the citizen rights of the capital market shareholders were identified through a systematic review of 10 research in the period of 2017–2022. Then, the reliability of the specified dimensions was examined through Delphi analysis; in the quantitative part of the research, the criteria identified through the pairwise comparison matrix were first determined by the level of their relationships to determine based on the pattern of systemic representation of drivers and the consequences of requirements to protect the rights of citizens of capital market shareholders.

The research results in the qualitative part indicated the existence of 12 primary themes; during the two stages of Delphi analysis, three themes were removed, and a total of nine themes entered the quantitative phase. The results in a quantitative part indicate the creation of specialized and active committees of the board of directors as the primary driver and the reliability and timely disclosure of information in the long term as a systemic consequence.

To the best of the authors’ knowledge, this is the first research that presents the new concept of citizen shareholders to strengthen the requirements of protecting the rights of shareholders in the capital market while developing new theoretical literature.

This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether the relationship is mediated by open innovation and moderated by organizational inertia.

This study is designed as quantitative research. A survey method is employed to collect data by distributing questionnaires to the upper-level managers of the SOEs and their subsidiaries. A total of 293 questionnaires were distributed to the respondents, and 97 responses were obtained for further analysis. The partial least square structural equation modeling (PLS-SEM) is used to test the hypotheses. A mediation-moderation research framework is employed.

The results show that intellectual capital has a positive effect on organizational performance. Further results also demonstrate that open innovation mediates the intellectual capital–organizational performance relationship and organizational inertia moderates the intellectual capital–organizational performance relationship. Theoretically, the findings contribute to the resource-based view (RBV) and knowledge-based view (KBV) by providing empirical evidence of the importance of distinctive internal resources in achieving superior organizational performance. Practically, the findings provide strategic information for managers that they should properly manage intellectual capital, open innovation and organizational inertia because of their effects on organizational performance.

First, this study addresses the previous research gaps by confirming that intellectual capital has a positive effect on organizational performance in the research setting of an emerging market. Second, by using a mediation research framework, this study shows that open innovation mediates the relationship between intellectual capital and organizational performance. Third, by using a moderating research framework, this study also reveals that organizational inertia weakens the relationship between intellectual capital and organizational performance. Those associations are rarely researched.

This paper aims to present a predictive model approach to estimate the tensile behavior of polylactic acid (PLA) under uncertainty using the fused deposition modeling (FDM) and American Society for Testing and Materials (ASTM) D638’s Types I and II test standards.

The prediction approach combines artificial neural network (ANN) and finite element analysis (FEA), Monte Carlo simulation (MCS) and experimental testing for estimating tensile behavior for FDM considering uncertainties of input parameters. FEA with variance-based sensitivity analysis is used to quantify the impacts of uncertain variables, resulting in determining the significant variables for use in the ANN model. ANN surrogates FEA models of ASTM D638’s Types I and II standards to assess their prediction capabilities using MCS. The developed model is applied for testing the tensile behavior of PLA given probabilistic variables of geometry and material properties.

The results demonstrate that Type I is more appropriate than Type II for predicting tensile behavior under uncertainty. With a training accuracy of 98% and proven presence of overfitting, the tensile behavior can be successfully modeled using predictive methods that consider the probabilistic nature of input parameters. The proposed approach is generic and can be used for other testing standards, input parameters, materials and response variables.

Using the proposed predictive approach, to the best of the authors’ knowledge, the tensile behavior of PLA is predicted for the first time considering uncertainties of input parameters. Also, incorporating global sensitivity analysis for determining the most contributing parameters influencing the tensile behavior has not yet been studied for FDM. The use of only significant variables for FEA, ANN and MCS minimizes the computational effort, allowing to simulate more runs with reduced number of variables within acceptable time.

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social distrust trauma contexts in the Tehran Stock Exchange (TSE).

This study adopted mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected firms listed on the TSE, respectively. In developing the framework and implementation procedure, the study used an exploratory data collection (qualitative) approach to review the phenomenon of the shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Therefore, based on Cochran sampling techniques, 405 questionnaires were returned and became the basis of analysis.

Based on the mixed method of this study, the result in the qualitative part provides the forensic accounting framework of the existence of three categories; there are six components and 39 themes during 13 interviews. In the quantitative section, the results of the study showed that forensic accounting has a negative and significant effect on the trauma of social mistrust in the accounting profession.

This paper has created a framework that provides empirical evidence for an approach for future research to examine further issues of forensic accounting work. Moreover, this paper, through the provided framework, developed propositions showing relationships between the professionalism level, the legislation infrastructure and the quality of services, particularly in relation to forensic accounting, which helps to develop the protection of shareholders in the future.

The comfort of apparel is not only a feeling of perception but also a tangible measure. The fit and fabric of clothing can exert a perception of comfort for the wearer, whereas actual comfort largely depends on physiological and emotional soothing. However, there is still no solid work on connecting the bridge between physiological and emotional feelings to the comfort of clothing. In this study, we have conceptualized, formulated and proven the relation between physiological and emotional parameters with clothing fit and fabric to find the true comfort of the wearer.

A mixed-method research design using physiological and emotional parameters for different fabric and fit combinations were used for this study. The physiological comfort parameters (i.e. heart rate and respiration rate) are extracted from the subjects using gold-standard clinical devices for various fit and fabric combinations. For the emotional response, a survey was conducted for the same subjects wearing all the fit and fabric combinations. Statistical analysis and modeling were performed to obtain the results.

Physiological indicators such as heart rate are closely linked with user comfort. Due to the limitations in environmental control, the physiological changes obtained did not significantly vary for different fabric and fit combinations of the clothing. However, a significant change in emotional response indicated a definite relationship between different fabric and fit types. Based on the participants’ responses, weather conditions, size of the clothing item, types of fabrics and style also influence the participants’ choice of clothing.

The research was conducted to discover the relation between true comfort (physiological and emotional parameters) and clothing (fit and fabric), which is unique to the field. This study closes the gap and builds up the relationship, which can help introduce clothing comfort to users in the future. The findings of this study help us understand how fabric types (natural or synthetic) and clothing fit types (loose or fitted) can affect physiological and emotional responses, which can provide the consumer with satisfactory clothing with the suitable properties needed.

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.