The exponential growth in motorized vehicle usage presents myriad challenges, encompassing environmental pollution and sustained energy shortages. To address these challenges, the exploration of sustainable energy alternatives is imperative, with ethanol-based fuels emerging as a viable option. This investigation delves into the performance of a single-cylinder Otto engine, with a focus on the effects of ignition timing variations using a 50% ethanol and 50% pertalite blend, denoted as E50. The ignition timing was systematically varied to standard, +2°, +4°, and -2°. The results demonstrated that the +4° ignition timing, in conjunction with E50, delivered superior performance, culminating in a maximum torque of 8.02 Nm at 4000 rpm and a peak power output of 4.15 kW at 8000 rpm. Concurrently, optimal engine efficiency was achieved, with the Brake Specific Fuel Consumption (BSFC) reaching its lowest value of 0.307 Kg/kW.h at 5000 rpm and Brake Thermal Efficiency (BTE) peaking at 36.10% at the same rotational speed. When contrasted with alternative fuels, the E50 blend resulted in an average torque reduction of 13.27% and a 14.46% decrease in power output. Despite this, significant enhancements in engine efficiency were observed. A 25.05% improvement in BSFC was noted, albeit with a reduction in fuel efficiency, while BTE experienced a 5.02% increase, indicative of augmented engine efficiency, particularly at the +4° ignition timing. This study underscores the potential of E50 and altered ignition timing in reducing reliance on fossil fuels, thus contributing to the transition towards sustainable energy solutions in the automotive sector.

Financial technologies (FinTechs) have been rapidly advancing in recent years, enabling transactions in financial markets to become faster, more efficient, and more secure. The use of advanced technologies such as artificial intelligence (AI) and machine learning (ML) provides significant advantages to the financial services sector. The complexity of financial markets and the need for swift action increase the demand for financial technologies.

FinTech plays an important role in offering more services at lower costs, helping traditional financial institutions remain competitive, and creating new market opportunities. Additionally, it supports financial inclusion by increasing access to financial services and plays a vital role in achieving sustainable development goals. In this section, we discuss the importance of FinTech, the conveniences and advantages it brings to transactions in financial markets, and the opportunities it provides to market participants.

In the context of escalating green consumerism in Indonesia, there has been a notable shift in corporate strategies towards green marketing, stimulating an increase in scholarly investigations in this domain. This study conducts a systematic literature analysis to delineate the evolution and emerging trends in green marketing research within Indonesia over the past five years (2018-2023). A methodical examination of 38 pertinent documents, analyzed using Wordstat, forms the basis of this inquiry. Analysis is carried out based on productive countries, authors, institutions, journals, and distribution phrases. The findings reveal that Indonesia emerges as a leading nation in publishing research on this subject. Recurrent thematic phrases, each surpassing a frequency of 100 mentions, include ‘Green Marketing’, ‘Green Products’, ‘Green Advertising’, and ‘Willingness to Pay’. Furthermore, Structural Equation Modelling (SEM) emerges as a predominant methodological approach. Green purchase intention and performance are the most widely used variables. This review not only describes the current situation of green marketing research in Indonesia, but also identifies mainstream methods and thematic priorities, providing valuable insights for future academic efforts in this increasingly relevant field.

Purpose: This study analyzed impact of COVID-19 on market liquidity. Specifically, the study examines the causal relationship that existed between daily growth of reported cases and market liquidity in selected African countries.

Methodology: The study used quantitative approach and panel design from African Stock Markets. It also employed the use of AMIHUD liquidity ratio to measure market depth of Liquidity.

Findings: The findings indicate mixed results that daily growth of reported cases impacted negatively the market liquidity for Egypt, Nigeria and Zimbabwe. Contrary, the daily reported cases had a positive impact on the market liquidity in Morocco. The reported cases of COVID-19 had no significant impact on the market liquidity for Botswana, Ghana, Tunisia, Zambia, Uganda and Kenya. Additionally, the number of reported deaths had a negative influence on market liquidity in Morocco. It is recommended that Governments should provide transparent and timely information about the state of the pandemic and its impact on the economy, and promote remote work to limit the spread of communicable diseases and minimize their impact on market liquidity and the economy at large.

Originality/Value: This study is meant to raise public awareness on how COVID19 pandemic has impacted the liquidity of capital markets. It is trusted that the suggested recommendations will enable the regulatory authorities to react timely and in a more transparent way in case of pandemic occurance, hence reduce their impacts on performance of capital markets.

Over recent years, nanotechnology’s landscape has witnessed transformative advancements, heralding new research opportunities in scientific and engineering domains. A notable innovation in this evolution is the development of nanofluids, comprising nanoparticles (each under 100 nm in diameter) suspended in conventional heat transfer fluids such as ethylene glycol and water. Distinguished from traditional heat transfer fluids, nanofluids are posited to offer substantial enhancements, particularly in thermal characteristics. The dispersion of nanoparticles, even in minimal quantities, within base fluids markedly improves the thermal properties of these fluids. This study focuses on evaluating the thermal performance of a shell and tube heat exchanger utilizing the shear stress transport (SST) turbulence model. ANSYS CFX, acclaimed for its accuracy, robustness, and expedience in various turbulence models, is employed for this analysis. The SST model is particularly effective in non-equilibrium turbulent boundary layer flows, enabling accurate heat transfer predictions. ANSYS CFX’s approach to near-wall equations mitigates the stringent grid resolution requirements often encountered in computational fluid dynamics (CFD) applications. The investigation encompasses the use of water and TiO₂/water nanofluid at varying concentrations (1%, 2%, 3%, 4%, 5%) in a 3D model and CFD simulation. Enhanced efficiency and cooling performance are observed with the introduction of nanofluids in the shell and tube heat exchanger.

This study examines the relationship between managerial myopia and green innovation in corporations, utilizing data from non-financial and non-insurance A-share listed companies in the period from 2012 to 2021. It constructs a theoretical framework grounded in the principles of long-term investment and agency costs to analyze this relationship. The findings reveal that managerial myopia adversely affects sustainable capital investment and significantly impedes long-term green innovation activities within firms. Specifically, managerial myopia escalates agency costs, thereby stifling green innovation initiatives. This study elucidates that the agency dilemma in corporations, stemming from the dichotomy between ownership and management, is exacerbated by managerial myopia. Such a condition fosters a conflict between shareholders and managers, with the latter often prioritizing short-term gains over long-term value creation. This misalignment not only hinders the long-term trajectory of corporate development but also diminishes overall corporate value, thereby undermining green innovation efforts. The results underscore the detrimental impact of managerial myopia on the progression of green innovation. Consequently, it is imperative for corporate owners to acknowledge the pivotal role of management behavior in fostering green innovation and to actively mitigate the adverse effects of managerial myopia on corporate development.

In the quest to reduce occupational accidents and diseases, the ergonomic performance levels of industries remain pivotal. Within this context, the metal industry in Türkiye, notorious for ergonomic challenges, was scrutinised regarding its occupational health and safety (OHS) indicators. Five pivotal criteria were employed to delineate the industry's performance: the incidence of occupational accidents, the occurrence of fatal occupational accidents, the reporting rate of occupational diseases, the cumulative days of temporary incapacity, and the overall count of insured individuals obtaining permanent incapacity benefits. A decadal period, spanning 2013-2022, served as the temporal backdrop for this examination. Utilising the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) method, an esteemed Multiple-Criteria Decision-Making (MCDM) technique, an assessment was conducted to ascertain the years marred by sub-optimal ergonomic performance. Notably, 2014, 2013, and 2020 were identified as the least problematic years, whereas 2022 emerged as the most critical year. This investigation underscores the imperative for strategic planning to augment ergonomic conditions in professional settings in light of OHS, particularly in recent times.

In urban logistics, the strategic placement of logistics centers significantly influences cost efficiency. This study explores optimal locations for establishing logistics centers within the Brčko District of Bosnia and Herzegovina. The methodology involves expert evaluations, employing linguistic values to assess criteria and alternatives. A fuzzy approach is utilized to translate these values into actionable data. The application of the fuzzy Logarithm Methodology of Additive Weights (LMAW) method was instrumental in ascertaining the significance of various location selection criteria. Amongst these, connectivity to multinodular transport emerged as paramount. Concurrently, the fuzzy Combined Compromise Solution (CoCoSo) method facilitated the ranking of potential sites, identifying the Brka-Gajine Zone as the most favorable. These findings were substantiated through a comparative and sensitivity analysis. Comparative analysis reinforced the CoCoSo method's alignment with results derived from the fuzzy Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. Sensitivity analysis revealed fluctuations in the rankings of locations A2 and A5 across twelve scenarios. This research not only demonstrates the efficacy of fuzzy methodologies in urban logistics center location selection but also highlights the Brka-Gajine Zone's potential as a burgeoning business hub, poised to become a dominant force in logistics. The study's findings offer valuable insights for urban planning and logistics optimization, emphasizing the role of multidimensional assessment in such decision-making processes.

This study has two purposes: i) to determine which skill sets are considered the most important and necessary for today's accountants, and ii) to investigate the impact of major categories such as business skills, soft skills, technical and digital skills, and ethical skills on the performance of accountants in the workplace. Under the assumption that there is an infinite population, a sample of 315 accountants was randomly chosen from the contacts on LinkedIn. In order to categorise 22 skills into four groups—business, soft, technical, digital, and ethical skills—data was collected from 91 respondents (28.3% response rate) during the course of the month of February 2023. According to the study's results, today's accountants place a higher value on time management, problem-solving, critical thinking, knowledge of and ability to interpret accounting standards, leadership (SS), business knowledge (BS), professional behaviour, adherence to the code of conduct (ES), financial statement preparation, interpretation, and analysis (TDS), as well as other skills. The independent variables "business skills" (BS), "technical and digital skills" (TDS), and the control variable "continental location" (CL) all significantly improve the employment performance of accountants, according to the findings of the regression analysis. This study advances both theory and application. It places a strong emphasis on educating professional accountants about the need to arm themselves with the newest skill sets in light of a changing environment in order to improve their performance at work. It also looks at the most important skills that affect how well professional accountants perform. The study recommends that colleges and institutions provide accounting students enough time to acquire each of the four skill sets. To enhance these skills, particularly business, technological, and digital capabilities, professional accountants should take part in CPD with their employers.

Purpose: The purpose of this study was to explore existing theories and approaches underlying corporate social and environmental responsibility. It also explored methods adopted by corporates in identifying and classifying stakeholders. Methodology: Documentary research approach, which consists of reviewing, analysing and examining information was adopted. The sources included journal articles, books, magazines, websites, frameworks and guidelines. Findings: The results of the study indicated that social and environmental stakeholders are now a force to reckon with. Old literature classifies social and environmental stakeholders as the negligent type but recent developments have realised that neglecting social and environmental stakeholders can be costly. Originality/Value: Guidelines and frameworks need to revise the classification of social and environmental stakeholders.

In this investigation, critical insights into the complex interactions between tyres and soil are explored through the utilization of nonlinear finite element analysis (FEA), bearing significant implications for vehicle dynamics, safety, and performance. Maximal shear stress values, identified through shear stress analyses, reveal a peak of 8.4 MPa in the tyre-road contact region and an approximately uniform shear stress of 1.703 MPa in alternative areas, laying the foundation for advancements in tyre design optimisation. It was demonstrated that tyre designs necessitate optimisation to specific ground materials to fulfil essential traction requirements and preclude sinking. For interfaces involving soil and neoprene rubber, the contact status at the mid-section zone was observed to be in a sticking condition, transitioning to sliding as the observation point moved away from the centre. The research highlighted that through nonlinear analysis, accurate predictions of tyre behaviour under fluctuating loads can be achieved, thereby aiding in the formulation of designs for more fuel-efficient tyres and enhanced wet-weather handling. However, the study recognises the constraints imposed by simplifications within the tyre model, omission of dynamic behavioural factors, and assumptions regarding unvarying friction coefficients. While the analysis was confined to particular material models and validation was executed primarily via numerical simulations, findings affirm that strategic application of nonlinear FEA elucidates pivotal factors in tyre-soil interaction, propelling the establishment of safer and more performance-oriented vehicle models.

Utilising scanning electron microscopy (SEM) and X-ray powder diffraction (XRD), the morphological and phase composition characteristics of waste incineration fly ash were meticulously analysed. Morphological evaluations revealed a predominant presence of irregularly shaped particles, encountering a spectrum of structures inclusive of polycrystalline polymers and amorphous forms. Additional particle shapes encompassed polygons, strips, blocks, and flakes, while a notable high porosity between particles and a markedly rough surface were observed. Despite the scarcity of complete crystals within the ash, the majority manifested as polycrystalline polymers and amorphous forms, indicating the structural complexity intrinsic to waste incineration fly ash. Through the deployment of chemical continuous extraction technology, forms, migrations, and transformation laws pertaining to rare earth elements (REEs) in fly ash were elucidated. In three fly ash samples analysed for REEs, the most abundant state was identified as the residual, succeeded by the Fe-Mn oxide-bound state and minimally, the carbonate-bound state. Amongst all REEs, Ce exhibited the highest prevalence, followed by La, Y, Nd, Gd, and other elements. Furthermore, the source of waste and the respective incineration process markedly influenced REEs content.