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Article
Publication date: 6 February 2020

Meysam Bolgorian and Ali Mayeli

This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money…

746

Abstract

Purpose

This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money laundering risk at the firm level for Iranian listed firms in the Tehran Stock Exchange.

Design/methodology/approach

In this study, the authors use a sample of 924 firm-year observation of Iranian listed firms for the period of 2012-2017. The authors use three approaches for testing our prediction that more conservative firms are less likely to be involved in money laundering activities. A balanced panel regression model has been used for testing the prediction.

Findings

The paper results suggest that there is a negative relationship between conditional conservatism and money laundering risk. Furthermore, the authors have shown that the result is robust to controlling for different firm characteristics variables and also industry specific effects.

Research limitations/implications

Further research in other financial markets is needed to confirm the results generally.

Practical implications

The evidence in this paper indicates that the degree of accounting conservatism contains important information which can be used by the investors and regulators for managing and controlling the risk of money laundering in the firms.

Originality/value

By constructing a money laundering risk measure at the firm level for the first time, the authors provide evidence on relationship between conservatism and money laundering risk in Iran.

Details

Accounting Research Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 7 January 2025

Ali Raza, Umair Khan, Aurang Zaib, Anuar Ishak and Syed Modassir Hussain

This article identifies hybrid nanofluids and industrial thermal engineering devices as significant sources of solar energy. In this study, various nanoparticles suspended in base…

17

Abstract

Purpose

This article identifies hybrid nanofluids and industrial thermal engineering devices as significant sources of solar energy. In this study, various nanoparticles suspended in base fluids such as water (H2O) and carboxymethyl cellulose (CMC), along with nanoparticles like graphene oxide (GO) and molybdenum disulfide (MoS2), are examined. The model also incorporates permeability and the effects of angled magnetic fields to provide a comprehensive analysis.

Design/methodology/approach

We have utilized the fractal fractional operator definition, the quickest and most advanced fractional approach, to address the problems with the hybrid nanofluid suspension. The integral transform scheme, i.e. the Laplace transform, converts the governing equations into a fractional form before various numerical methods are applied to solve the problem. Further, some numerical schemes to address the Laplace inverse are also utilized.

Findings

The fractional effects on flow rate and heat transfer are evident at varying time intervals. Consequently, we conclude that as the fractal constraints increase, the momentum and heat profiles decelerate. Furthermore, all necessary conditions are satisfied, resulting in the momentum and temperature fields decreasing near the plate and increasing over time. Additionally, the water-based (H2O + Go + MoS2) solution exhibits a more pronounced impact compared to the CMC-based (CMC + Go + MoS2) hybrid suspension.

Practical implications

The findings could be very useful in enhancing the efficiency of thermal systems. These findings align more accurately with conventional solutions and can be used to build and optimize various heat management strategies.

Originality/value

The primary goals of this research are to examine the thermal and flow properties of hybrid nanofluids for manufacturing purposes of thermal engineering equipment utilizing fractal fractional definition. Further, to improve thermal system productivity by applying sophisticated fractional techniques to better and maximize heat and momentum transmission in these hybrid nanofluid solutions

Details

Multidiscipline Modeling in Materials and Structures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1573-6105

Keywords

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Article
Publication date: 8 June 2021

Ratnadeep Nath and Krishnan Murugesan

This study aims to investigate the buoyancy-induced heat and mass transfer phenomena in a backward-facing-step (BFS) channel subjected to applied magnetic field using different…

242

Abstract

Purpose

This study aims to investigate the buoyancy-induced heat and mass transfer phenomena in a backward-facing-step (BFS) channel subjected to applied magnetic field using different types of nanofluid.

Design/methodology/approach

Conservation equations of mass, momentum, energy and concentration are used through velocity-vorticity form of Navier–Stokes equations and solved using Galerkin’s weighted residual finite element method. The density variation is handled by Boussinesq approximation caused by thermo-solutal buoyancy forces evolved at the channel bottom wall having high heat and concentration. Simulations were carried out for the variation of Hartmann number (0 to 100), buoyancy ratio (−10 to +10), three types of water-based nanofluid i.e. Fe3O4, Cu, Al2O3 at χ = 6%, Re = 200 and Ri = 0.1.

Findings

The mutual interaction of magnetic force, inertial force and nature of thermal-solutal buoyancy forces play a significant role in the heat and mass transport phenomena. Results show that the size of the recirculation zone increases at N = 1 for aiding thermo-solutal buoyancy force, whereas the applied magnetic field dampened the fluid-convection process. With an increase in buoyancy ratio, Al2O3 nanoparticle shows a maximum 54% and 67% increase in convective heat and mass transfer, respectively at Ha = 20 followed by Fe3O4 and Cu. However, with increase in Ha the Nuavg and Shavg diminish by maximum 62.33% and 74.56%, respectively, for Fe3O4 nanoparticles at N = 5 followed by Al2O3 and Cu.

Originality/value

This research study numerically examines the sensitivity of Fe3O4, Cu and Al2O3 nanoparticles in a magnetic field for buoyancy-induced mixed convective heat and mass transfer phenomena in a BFS channel, which was not analyzed earlier.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 32 no. 3
Type: Research Article
ISSN: 0961-5539

Keywords

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Article
Publication date: 8 February 2023

Sumit Kumar Mehta and Sukumar Pati

The purpose of this paper is to investigate computationally the hydrothermal characteristics for forced convective laminar flow of water through a channel with a top wavy wall and…

237

Abstract

Purpose

The purpose of this paper is to investigate computationally the hydrothermal characteristics for forced convective laminar flow of water through a channel with a top wavy wall and a flat bottom wall having metallic porous blocks.

Design/methodology/approach

The governing equations are solved computationally using a finite element method–based numerical solver COMSOL Multiphysics® for the following range of parameters: 10 ≤ Reynolds number (Re) ≤ 500 and 10–4 ≤ Darcy number (Da) ≤ 10–1.

Findings

The presence of porous blocks significantly influences the heat transfer rate, and the value of local Nusselt number increases with the increase in Da. The value of the average Nusselt number decreases with Da for the top wall and the same is enhanced for the bottom wall of the wavy channel with porous blocks (WCPB). The value of the average Nusselt number for WCPB is significantly higher than that of the wavy channel without porous block (WCWPB), plane channel without porous block (PCWPB) and plane channel with the porous block (PCPB) at higher Re. For PCPB, the performance factor (PF) is always higher than that of WCWPB and WCPB for Da = 10–4 and Da = 10–3. Also, PF for WCPB is higher than that of WCWPB for higher Re except for Da = 10–4. Further, the value of for WCPB is higher than that of PCPB at Da = 10–2 and 10–1 at Re = 500.

Practical implications

The current study is useful in designing efficient heat exchangers for process plants, solar collectors and aerospace applications.

Originality/value

The analysis of thermo-hydraulic characteristics for laminar flow through a channel with a top wavy wall and a flat bottom wall having metallic porous blocks have been analyzed for the first time. Further, a comparative assessment of the performance has been performed with a wavy channel without a porous block, a plane channel without a porous block and a plane channel with porous blocks.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 6
Type: Research Article
ISSN: 0961-5539

Keywords

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