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The objective of this study is to examine the dose‐response effect of inulin on mineral absorption and faecal short‐chain fatty acids concentration in formula‐fed infants.

The effects of inulin on faecal short‐chain fatty acids and minerals absorption in 36 healthy, formula‐fed infants given three different doses of inulin (0.75g/d, 1.00g/d, and 1.25g/d) were studied using complete randomized design. Acetic, butyric, propionic and lactic acids were analysed using gas chromatography.

No significant (p<0.05) difference was observed in the infant faecal short‐chain fatty acids contents during the basal period, the intake period and the washout period. A significant (p<0.05) increase in per cent apparent absorption, per cent apparent retention and net retention of iron were seen in infants supplemented with 1g/day inulin. A significant (p<0.05) increase in per cent apparent retention and net retention of Magnesium was also seen in infants supplemented with 0.75, 1 and 1.25g/day inulin. A significant (p<0.05) increase in per cent apparent absorption and net retention of Zinc was seen in infants supplemented with only 0.75g/day inulin. No significant improvement in calcium, or copper absorption or retention was observed in all the doses of inulin studied.

Most previous studies were conducted on adults and adolescents.

There is a limited number of research work on critical success factors (CSFs) in public construction projects in Saudi Arabia. In response to this knowledge gap, the objective of this paper is to assess the impact of CSFs on the government construction projects in Saudi Arabia. The success factors are investigated from a broader consideration of failure criteria, from consideration of most effectiveness in successful project completion and also from consideration of the impact of implementing control processes for successful project completion.

This study has analysed the impact of success factors on construction projects in Saudi Arabia using a descriptive methodology. An exhaustive literature survey is undertaken to identify the success and failure factors related to government construction projects in Saudi Arabia. The survey data are sorted out and analysed by cost, schedule, technical, context and finance dimensions of the projects based on project types, engineering complexity, size, modality, jurisdictional control and funding approach. To evaluate the influence of success factors implementation, qualitative data were collected in a survey via a web-based questionnaire that was sent to officials working and occupying a responsible position in national project guidelines organizations and in government construction organizations in Saudi Arabia. In all, 28 CSFs were identified, ranked and evaluated for their impact on project success. The four identified factors belong to process categories of construction projects, nine factors belong to management of construction projects and 15 success factors are identified for impact assessment of implementation in construction projects.

The study's findings have identified and ranked the top five CSFs that significantly influence project outcomes, including meeting time targets, adhering to financial budgets, delivering desired outcomes for all stakeholders, effectively managing risks and assembling the appropriate team while optimizing resource allocation. Additionally, the research indicates that hindrances to projects primarily stem from execution, economic, human and political factors. The study advocates for strict controls over incomplete engineering designs and advises against contractors independently handling design work to ensure project success. Additionally, addressing contractors' qualifications and financial matters is crucial for project success. By highlighting these CSFs and challenges, the research provides actionable insights to enhance project management practices in the construction industry.

This study is limited to the infrastructure projects constructed by governmental bodies with the participation of officials from government organizations. Further study, including private projects and officials working on private projects, may be needed to generalized the research outcome.

Numerous studies have investigated CSFs in construction projects, but few have examined their relevance to Saudi Arabian government projects. This study aims to fill this gap by identifying key CSFs specific to Saudi Arabian public sector construction projects and assessing their impact on project success. It advocates for stringent controls in the Saudi Arabian construction sector, emphasizing the importance of preventing incomplete or altered engineering designs by contractors to increase the success rate of public sector projects. This research offers practical insights to stakeholders, advancing project management practices in Saudi Arabia's construction sector for improved outcomes and resource utilization.

Because many cutting fluids contain hazardous chemical constituents, industries and researchers are looking for alternative methods to reduce the consumption of cutting fluids in machining operations due to growing awareness of ecological and health issues, government strict environmental regulations and economic pressures. Therefore, the purpose of this study is to raise awareness of the minimum quantity lubrication (MQL) technique as a potential substitute for environmental restricted wet (flooded) machining situations.

The methodology adopted for conducting a review in this study includes four sections: establishment of MQL technique and review of MQL machining performance comparison with dry and wet (flooded) environments; analysis of the past literature to examine MQL turning performance under mono nanofluids (M-NF); MQL turning performance evaluation under hybrid nanofluids (H-NF); and MQL milling, drilling and grinding performance assessment under M-NF and H-NF.

From the extensive review, it has been found that MQL results in lower cutting zone temperature, reduction in cutting forces, enhanced tool life and better machined surface quality compared to dry and wet cutting conditions. Also, MQL under H-NF discloses notably improved tribo-performance due to the synergistic effect caused by the physical encapsulation of spherical nanoparticles between the nanosheets of lamellar structured nanoparticles when compared with M-NF. The findings of this study recommend that MQL with nanofluids can replace dry and flood lubrication conditions for superior machining performance.

Machining under the MQL regime provides a dry, clean, healthy and pollution-free working area, thereby resulting the machining of materials green and environmentally friendly.

This paper describes the suitability of MQL for different machining operations using M-NF and H-NF.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-05-2023-0131/

This paper aims to explore the mechanism of the slip phenomenon at macro/micro scales, and analyze the effect of slip on fluid flow and heat transfer, to reduce drag and enhance heat transfer.

The improved tangential momentum accommodation coefficient scheme incorporated with Navier’s slip model is introduced to the discrete unified gas kinetic scheme as a slip boundary condition. Numerical tests are simulated using the D2Q9 model with a code written in C++.

Velocity contour with slip at high Re is similar to that without slip at low Re. For flow around a square cylinder, the drag is reduced effectively and the vortex shedding frequency is reduced. For flow around a delta wing, drag is reduced and lift is increased significantly. For Cu/water nanofluid in a channel with surface mounted blocks, drag can be reduced greatly by slip and the highest value of drag reduction (DR) (67.63%) can be obtained. The highest value of the increase in averaged Nu (11.78%) is obtained by slip at Re = 40 with volume fraction φ=0.01, which shows that super-hydrophobic surface can enhance heat transfer by slip.

The present study introduces and proposes an effective and superior method for the numerical simulation of fluid/nanofluid slip flow, which has active guidance meaning and applied value to the engineering practice of DR, heat transfer, flow control and performance improvement.

Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly important in developing countries where fraudulent practices are more prevalent due to the lack of strict regulations and oversight. This study investigates whether enhanced audit quality has an impact on reducing financial statement fraud. The primary aim is to recognize whether a higher level of audit quality relates with a decrease in fraudulent activities in Indonesia, which is one such country that has not yet adopted IFRS.

This study investigates the effect of audit quality, as measured by audit tenure, audit fee, and audit size, on the dependent variable of financial statement fraud, as indicated by Dechow F-value. The sample for this study comprises 951 observations from 2015 to 2020, and the research design utilizes a panel data approach. To test the main hypothesis, OLS, and GMM estimation techniques are employed.

The analyses reveal a negative relationship between audit tenure and financial statement fraud. This suggests that shorter audit tenure may be associated with an increased risk of financial statement fraud. This heightened risk could stem from auditors having limited time to thoroughly understand the company's operations and internal controls, potentially making it more challenging to detect and prevent fraudulent activities perpetrated by the client. Conversely, a positive relationship is identified between audit fees and financial statement fraud, suggesting that companies paying higher fees may be engaging auditors less adept at detecting fraudulent activities. Furthermore, a negative relationship is observed between Big-5 and financial statement fraud, which may be due to the greater resources, expertise, quality control, scrutiny, reputation, and ethical conduct of Big-5 audit companies.

This study only focused on listed companies in Indonesia, therefore, caution should be exercised when generalizing the findings to other developing and Muslim countries such as Malaysia. The findings may differ due to the adoption of IFRS in Malaysia. As such, it is important for future studies to include Malaysia as a sample and compare the results with those of Indonesia. This comparison would demonstrate the impact of IFRS adoption on the relationship between audit quality and financial statement fraud and provide insights for policy makers in Indonesia.

The findings of this study have important implications for developing countries that have been shown to be more susceptible to fraud than developed countries. This study contributes to the existing research on the role of audit quality in reducing financial statement fraud and emphasizes the need for auditors and accountants to take a proactive approach in detecting and investigating financial fraud.

This study is a new study because it investigates the relationship between audit quality and financial statement fraud in Indonesia, a developing Muslim country that has not yet adopted International Financial Reporting Standards (IFRS). The study provides valuable evidence on the unique factors that influence fraud in Indonesia and fills a gap in the literature as previous studies on this topic have largely focused on developed countries. Additionally, the study recommends that policymakers in Indonesia consider implementing IFRS to improve the reliability of financial reporting and strengthen the effectiveness of the auditing process, thus reducing the incidence of fraud.

The purpose of this paper is to study the cutting performance of high-speed regime end milling of AISI 4340 by investigating the tool life and wear mechanism of steel using the minimum quantity lubrication (MQL) technique to deliver the cutting fluid.

The experiments were designed using Taguchi L9 orthogonal array with the parameters chosen: cutting speed (between 300 and 400 m/min), feed rate (between 0.15 and 0.3 mm/tooth), axial depth of cut (between 0.5 and 0.7 mm) and radial depth of cut (between 0.3 and 0.7 mm). Toolmaker microscope, optical microscope and Hitachi SU3500 Variable Pressure Scanning Electron Microscope used to measure tool wear progression and wear mechanism.

Cutting speed 65.36%, radial depth of cut 24.06% and feed rate 6.28% are the cutting parameters that contribute the most to the rate of tool life. The study of the tool wear mechanism revealed that the oxide layer was observed during lower and high cutting speeds. The former provides a cushion of the protective layer while later reduce the surface hardness of the coated tool

A high-speed regime is usually carried out in dry conditions which can shorten the tool life and accelerate the tool wear. Thus, this research is important as it investigates how the use of MQL and cutting parameters can prolong the usage of tool life and at the same time to achieve a sustainable manufacturing process.

Takaful has substantial prospects to obtain mutual protection, financial inclusion and sustainability of life and wealth. Structuring takaful with tabarrù triggers controversies and impedes achieving desired takaful outcomes. This study aims to investigate tabarrù-based takaful models and determine tàawun as the underlying notion of takaful.

The study employs a qualitative approach using semi-structured interviews to obtain primary data. Nineteen one-to-one interviews have been conducted with Sharìah and operational experts in the takaful industry. A thematic analysis method is utilised to investigate qualitative data.

The study finds that tabarrù contradicts the spirit of takaful. Donations cannot be subject to any form of refund, and receiving benefits from donations turns the arrangement into an exchange contract. Takaful participants never intend to make a pure donation while paying contributions. Moreover, tabarrù is not feasible for practicing any form of surplus sharing with participants. The study identifies that tàawun helps to overcome these issues and attain the potential of takaful. Tàawun facilitates benefit and surplus sharing with participants and others, eventually contributing to financial inclusion, solidarity and sustainability of the financial system.

Reflecting tàawun as the underlying notion, benefits of takaful can be shared with participants. Also, as a broader application of tàawun, subsidising different takaful operators by underwriting surplus can be practiced. Besides, tàawun allows surplus sharing with any charitable purpose, contributing to financial inclusion and public welfare.

The study contributes to Islamic insurance knowledge. It helps formulate policies and develop takaful products by integrating tàawun into takaful. Additionally, the study supports the idea of cross-subsidisation of underwriting surplus among diverse takaful operators.

The purpose of this paper is to investigate the anti-wear (AW) and extreme pressure (EP) performances of CuO and graphite nanoparticles as a palm oil additive.

In this study, the AW and EP performances of CuO and graphite nanoparticles as additives in palm oil were evaluated using four ball tribotester in accordance to ASTM D4172 and ASTM D2783, respectively. The wear worn surfaces of the steel balls were analysed using high resolution microscope.

The results obtained demonstrate that CuO and graphite nanoparticles improved the AW and EP performances of the palm oil up to 2.77 and 12 per cent, respectively. The graphite nanoparticles provide better AW and EP performance than that of CuO nanoparticles.

This demonstrates the potential of CuO and graphite nanoparticles for improving AW and EP performances of palm oil base lubricant. Different morphology of nanoparticles will affect the AW and EP performances of nanolubricants.

Cold forging operation is one of the widely used techniques in industry production. This paper aims to present a case study in highlighting and modelling the use of different type of palm oil-based [palm stearin (PS), palm kernel oil (PKO) and palm mid olein (PMO)] as a bio-lubricant in cold forging process using experimental and finite element method.

Ring compression test plays a fundamental role in the understanding of materials science and engineering because of the deformation, friction and wear behaviour. Aluminium (A6061) was used in this test to observe the deformation of the ring with different palm oil and its derivatives by comparing with commercial metal forming oil.

The presence of certain type of palm oil-based lubricant has a good performance compared to mineral-based oil in terms of surface roughness but when observed in terms of friction the result shows that palm oil-based lubricant has poor friction performance compared to mineral oil-based lubricant (m = 0.25), where PS has the lowest friction at m = 0.3 compared to PKO (m = 0.35) and PMO (m = 0.38).

This research is using palm oil in cold forging test to study the friction, formation and stress at certain levels of stroke. The detail of the test is explained in the manuscript as attached.

This research is trying to promote the use of biodegradable material to reduce pollution to the surrounding.

The originality of this paper has been checked using Turnitin and the result is 13%.

The purpose of this study is to simulate the natural convection of a heated square shape embedded in a circular enclosure filled with nanofluid using an incompressible smoothed particle hydrodynamics (ISPH) method.

In the ISPH method, the evaluated pressure was stabilized by using a modified source term in solving the pressure Poisson equation. The divergence of the velocity was corrected, and the dummy particles were used to treat the rigid boundary. Dummy wall particles were initially settled in outer layers of the circular enclosure for preventing particle penetration and reducing the error of truncated kernel. The circular enclosure was partially filled with a porous medium near to the outer region. The single-phase model was used for the nanofluid, and the Brinkman–Forchheimer-extended Darcy model was used for the porous medium. Dummy wall particles were initially settled in outer layers of circular enclosure for preventing particle penetration and reducing error from the truncated kernel on the boundary.

The length of the inner square shape plays an important role in enhancing the heat transfer and reducing the fluid flow inside a circular enclosure. The porous layer represents a resistance force for the fluid flow and heat transfer, and, consequently, the velocity field and temperature distributions are reduced at the outer region of the circular cylinder. Then, the radius of the inner square shape, Darcy parameter and radius of the porous layer were considered the main factors for controlling the fluid flow and heat transfer inside a circular enclosure. The average Nusselt number decreases as the inner square length, radius of the porous layer and solid volume fraction increase.

The stabilized ISPH method is corrected for simulating the natural convection from an inner hot square inside a nanofluid-filled circular enclosure saturated with a partial layer of a porous medium.