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The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL).

This study employs firms listed in the US market from 2004 to 2012. The firm year having a CAO who does not simultaneously take other executive position is specifically identified. Firm years with job titles similar to CAO, such as chief accounting executive, vice president of accounting or corporate accounting executive, are categorized into the CAO group.

The presence of a separate CAO significantly reduces ARL. With the appointment of a new auditor, the presence of a separate CAO is associated with lower ARL, suggesting the moderating effect of separate CAOs on the relationship between auditor change and audit delay.

This study shows the importance of CAO, an executive who is specifically responsible for carrying out accounting functions. The findings suggesting the positive effects of separate CAO on external audit process and the timeliness of information should be of interest to firms, financial reporting users, auditors and regulators.

While few studies address CAO-related issues, the roles of a CAO are not widely explored and how a separate CAO affects external audit process remains an open question. This study fills this gap and further documents the contribution of separate CAO in external audit work to enrich literature in executive roles and audit efficiency at the same time.

The present work is devoted to investigating the sensitivity analysis of the electroosmotic peristaltic motion of non-Newtonian Casson fluid with the effect of the chemical reaction and magnetohydrodynamics through the porous medium. The main focus is on flow efficiency quantities such as pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall. This initiative is to bridge the existing gap in the available literature.

The governing equations of the problem are mathematically formulated and subsequently simplified for sensitivity analysis under the assumptions of a long wavelength and a small Reynolds number. The simplified equations take the form of coupled nonlinear differential equations, which are solved using the built-in Matlab routine bvp4c. The response surface methodology and artificial neural networks are used to develop the empirical model for pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall.

The empirical model demonstrates an excellent fit with a coefficient of determination reaching 100% for responses, frictional forces on the upper wall and frictional forces on the lower wall and 99.99% for response, for pressure rise per wavelength. It is revealed through the sensitivity analysis that pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall are most sensitive to the permeability parameter at all levels.

The objective of this study is to use artificial neural networks simulation and analyze the sensitivity of electroosmotic peristaltic motion of non-Newtonian fluid with the effect of chemical reaction.

The purpose of this study is to investigate the simultaneous effects of normal wall transpiration, stretching strength parameter, velocity slip and nanoparticles on the flow of a ternary hybrid nanofluid through an elastic surface. The goal is to understand the behavior of the flow field, temperature distribution, skin friction and temperature gradient under these conditions, and to explore the existence and nature of solutions under varying parameter values.

The analysis involves expressing the flow field, power-law temperature field, skin friction and temperature gradient in closed-form formulas. The study examines both stretching and shrinking surfaces, distinguishing between unique and dual solutions. The methodology includes deriving exact solutions for exponential and algebraic temperature and temperature rate formulas analytically by deriving the system of governing equations into ordinary differential equations.

The study reveals that for a stretching sheet, the solution is unique, whereas dual solutions are observed for a shrinking surface. Special solutions are provided for various parametric values, showing the behavior of the exponential and algebraic temperature and temperature rate, with a focus on identifying turning points that demarcate the existence and non-existence of single or multiple solutions. The solutions are represented through graphs and tables to facilitate a comprehensive qualitative analysis. The research identifies turning points that determine the presence or absence of single or multiple solutions, uncovering multiple solutions for different parameter sets. These findings are displayed graphically and in tabular form, highlighting the complex interplay between the parameters and the resulting flow behavior.

This analysis contributes to the field by providing new insights into the multiple solution phenomena in ternary hybrid nanofluid flows, particularly under the combined effects of normal wall transpiration, stretching strength, velocity slip and nanoparticle presence. The identification of turning points and the exact solutions for various temperature profiles are of significant value, offering a deeper understanding of the factors influencing the flow and thermal characteristics in such systems. The study’s findings have potential applications in optimizing fluid flow in engineering systems where such conditions are prevalent.

In recent times, ternary hybrid nanofluid has garnered attention from scientist and researchers due to its improved thermal efficiency. This study aims to delve into the examination of ternary hybrid nanofluid (Al₂O₃–Cu–TiO₂/water), particularly concerning axisymmetric flow over a nonlinearly permeable stretching/shrinking disk. In addition, the investigation of convective boundary conditions and thermal radiation effects is also considered within the context of the described flow problem.

Mathematical formulations representing this problem are reduced into a set of ordinary differential equations (ODEs) using similarity transformation. The MATLAB boundary value problem solver is then used to solve the obtained set of ODEs. The impact of considered physical parameters such as suction parameter, radiation parameter, nonlinear parameter, nanoparticle volumetric concentration and Biot number on the flow profiles as well as the physical quantities is illustrated in graphical form.

The findings revealed the thermal flux for the nonlinearly shrinking disk is approximately 1.33%, significantly higher when compared to the linearly shrinking disk. Moreover, the existence of dual solutions attributed to the nonlinear stretching/shrinking disk is unveiled, with the first solution being identified as the stable and reliable solution through temporal stability analysis.

Understanding ternary hybrid nanofluid behavior and flow has applications in engineering, energy systems and materials research. This study may help develop and optimize nanofluid systems like heat exchangers and cooling systems.

The study of flow dynamics across nonlinear stretching/shrinking disk gains less attention compared to linear stretching/shrinking geometries. Many natural and industrial processes involve nonlinear changes in boundary shapes or sizes. Understanding flow dynamics over nonlinear shrinking/stretching disks is therefore essential for applications in various fields such as materials processing, biomedical engineering and environmental sciences. Hence, this study highlights the axisymmetric flow over a nonlinear stretching/shrinking disk using ternary hybrid nanofluid composed of alumina (Al₂O₃), copper (Cu) and titania (TiO₂). Besides, this study tackles a complex problem involving multiple factors such as suction, radiation and convective boundary conditions. Analyzing such complex systems can provide valuable insights into real-world phenomena where multiple factors interact.

Studying the shear stress and pressure resulting on the walls of blood vessels, especially during high-pressure cases, which may lead to the explosion or rupture of these vessels, can also lead to the death of many patients. Therefore, it was necessary to try to control the shear and normal stresses on these veins through nanoparticles in the presence of some external forces, such as exposure to some electromagnetic shocks, to reduce the risk of high pressure and stress on those blood vessels. This study aims to examines the shear and normal stresses of electroosmotic-magnetized Sutterby Buongiorno’s nanofluid in a symmetric peristaltic channel with a moderate Reynolds number and curvature. The production of thermal radiation is also considered. Sutterby nanofluids equations of motion, energy equation, nanoparticles concentration, induced magnetic field and electric potential are calculated without approximation using small and long wavelengths with moderate Reynolds numbers.

The Adomian decomposition method solves the nonlinear partial differential equations with related boundary conditions. Graphs and tables show flow features and biophysical factors like shear and normal stresses.

This study found that when curvature and a moderate Reynolds number are present, the non-Newtonian Sutterby fluid raises shear stress across all domains due to velocity decay, resulting in high shear stress. Additionally, modest mobility increases shear stress across all channel domains. The Sutterby parameter causes fluid motion resistance, which results in low energy generation and a decrease in the temperature distribution.

Equations of motion, energy equation, nanoparticle concentration, induced magnetic field and electric potential for Sutterby nano-fluids are obtained without any approximation i.e. the authors take small and long wavelengths and also moderate Reynolds numbers.

Recent advancements in technology have led to the exploration of solar-based thermal radiation and nanotechnology in the field of fluid dynamics. Solar energy is captured through sunlight absorption, acting as the primary source of heat. Various solar technologies, such as solar water heating and photovoltaic cells, rely on solar energy for heat generation. This study focuses on investigating heat transfer mechanisms by utilizing a hybrid nanofluid within a parabolic trough solar collector (PTSC) to advance research in solar ship technology. The model incorporates multiple effects that are detailed in the formulation.

The mathematical model is transformed using suitable similarity transformations into a system of higher-order nonlinear differential equations. The model was solved by implementing a numerical procedure based on the Wavelets and Chebyshev wavelet method for simulating the outcome.

The velocity profile is reduced by Deborah's number and velocity slip parameter. The Ag-EG nanoparticles mixture demonstrates less smooth fluid flow compared to the significantly smoother fluid flow of the Ag-Fe3O4/EG hybrid nanofluids (HNFs). Additionally, the Ag-Ethylene Glycol nanofluids (NFs) exhibit higher radiative performance compared to the Ag-Fe3O4/Ethylene Glycol hybrid nanofluids (HNFs).

Additionally, the Oldroyd-B hybrid nanofluid demonstrates improved thermal conductivity compared to traditional fluids, making it suitable for use in cooling systems and energy applications in the maritime industry.

The originality of the study lies in the exploration of the thermal transport enhancement in sun-powered energy ships through the incorporation of silver-magnetite hybrid nanoparticles within the heat transfer fluid circulating in parabolic trough solar collectors. This particular aspect has not been thoroughly researched previously. The findings have been validated and provide a highly positive comparison with the research papers.

The purpose of this paper is energy consumption and security. To extend the sensor’s life span, saving the energy in a sensor is important. In this paper, biosensors are implanted or suited on the human body, and then, transposition has been applied for biosensors for reducing the sensor distance from the sink node. After transposition path loss has been calculated, security is maintained and also compared the results with the existing strategies.

Nowadays, one of the most emergent technologies is wireless body area network (WBAN), which represents to improve the quality of life and also allow for monitoring the remote patient and other health-care applications. Traffic routing plays a main role together with the relay nodes, which is used to collect the biosensor’s information and send it towards the sink.

To calculate the distance and observe the position, Euclidean distance technique is used. Path loss is the main parameter, which is needed to reduce for making better data transmission and to make the network stability. Routing protocols can be designed, with the help of proposed values of sensors locations in the human body, which gives good stability of network and lifetime. It helps to achieve as the less deplete energy.

This scheme is compared with the two existing schemes and shows the result in terms of parameter path loss. Moreover, this paper evaluated a new method for improving the security in WBAN. The main goal of this research is to find the optimal sensor location on the body and select the biosensor positions where they can get less energy while transmitting the data to the sink node, increasing the life span in biosensors, decreasing memory space, giving security, controlling the packet complexity and buffer overflow and also fixing the damages in the existing system.

Wireless Body Area Network (WBAN) technology envisions a network in which sensors continuously operate on and obtained critical physical and physiological readings. Sensors deployed in WBANs have restricted resources such as battery energy, computing power and bandwidth. We can utilize these resources efficiently. By devising a mechanism that is energy efficient with following characteristics, i.e. computational complexity is less, routing overhead is minimized, and throughput will be maximum. A lot of work has been done in this area but still WBAN faces some challenges like mobility, network lifetime, transmission range, heterogeneous environment, and limited resources. In the present years well, contemplative studies have been made through a large body to reach some holistic points pertaining to the energy consumption in WBAN. Thus we/put forward appropriate algorithm for energy efficiency which can vividly corroborate the advances in this specific domain. We have also focused on various aspects and phases of the studies like study computational complexity, routing overhead and throughput type of characteristics. There is still a room for improvement to get the desired energy optimization in WBAN. The network performance mainly relies upon the algorithm used for optimization process. In this work, we intended to develop an energy optimization algorithm for energy consumption in WBAN which is based on evolutionary algorithms for inter-BAN communications using cluster-based routing protocol.

In this paper we propose a meta heuristics algorithm Goa to solve the optimization problem in WBAN. Grasshopper is an insect. Generally, this insect is viewed individually and creating large swarm in nature. Figure 5 shows the individual grasshoppers' primitive patterns in swarm. Figure 7 depicts the pseudo code of Goa. In Goa, experiments are done to view the behavior of grasshoppers in swarm. How they gradually move towards the stationary and mobile target. Through experimentation it is conceived that swarm gradually converge towards their target. Another interesting pattern related to convergence of grasshopper is that it slowly towards its target. This shows that grasshopper does not trapped in local optima. In starting iterations of exploration process Goa, search globally and in last iterations it searches local optima. Goa makes the exploration and exploitation process balanced while solving challenging optimization problems.

Energy efficiency is achieved in the optimization process of cluster formation process. As the use of proposed algorithm Goa creates the optimal number of clusters. Shorter cluster lifetime means more times clustering procedure is called. It increases the network computational cost and the communication overhead. Experimentation results show that proposed Goa algorithm performs well. We compare the results of Goa with existing optimization Algorithms ACO and MFO. Results are generated using MATLAB.

A lot of work has done for the sake of energy optimization in WBAN. Many algorithms are proposed in past for energy optimization of WBAN. All of them have some strengths and weaknesses. In this paper we propose a nature inspired algorithm Goa. We use the Goa algorithm for the sake of energy optimization in WBAN.

Marketing theory and practice is under severe criticism – socialists and the practitioners criticize marketing in its current form which calls for active efforts by marketers to reposition the discipline – making it beneficial to the masses. The Western world is thoroughly investigated based on the opinions of public regarding marketing as a discipline. However, studies which present a non-Western consumer’s attitudes toward the role of marketing in a society are scant. This purpose of this study is to encapsulate Pakistani consumers’ understandings and attitudes toward marketing with an emphasis on their perceptions of the ethicality and transformative power of the discipline.

A purposive convenience sample of 40 professionals with diverse non-marketing backgrounds and of the widest possible demographic profile participated in in-depth, unstructured interviews. The content analysis and grounded theory method were used for the analysis.

Marketing is appreciated for creating product awareness and, occasionally, combating social problems, but this positive image is clouded by severely criticizing it for promoting materialism, being irritatingly pervasive and pushy, as well as for using unethical and unfair practices.

The study offers a valuable insight into the discipline’s performative and social legitimation in a fast-growing Asian economy. The authors recommend paths for a positive repositioning of the discipline that will improve its public image and enhance its potential for being recognized as a force for positive social change.

Further to enhancing our understanding of consumer attitudes toward marketing, this paper’s value lies in it being the first ever exploration of the developing country perspective. Most importantly, it contributes to a debate that could enlighten the much-needed repositioning of marketing as a discipline to make it useful for masses.

The purpose of this paper to standardize the technique for the development of potato flour and to incorporate it in development of the products along with defatted soy flour and maize flour. Also, effect of processing techniques like frying and fermentation on anti‐nutritional content of the products was studied.

The ingredients as well as developed products were analyzed for the macronutrients, viz protein, ash and fat. Also anti‐nutrients like phytic acid, saponin, polyphenols and trypsin inhibitors were estimated by employing standard techniques. Data thus obtained were subjected to analysis of variance according to standard method of statistical analysis.

Potato flour being a versatile ingredient can be easily incorporated in development of various products. Frying and fermentation resulted in decrease of anti‐nutritional factors.

These developed products could be instrumental in alleviating malnutrition as they have high nutritional value and are low in anti‐nutrients.