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This study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive, firm size, ownership structure and firm leverage.

The empirical analysis is based on firm-fixed effect regression using several proxies of market liquidity as dependent variables. The sample consists of 337 firms listed on the National Stock Exchange (NSE) who shifted to IFRS from the financial year 2016–2017.

The empirical findings indicate that IFRS convergence has contributed to the significant increase in market liquidity in a weaker enforcement country, i.e. India. Additionally, when the study performs the heterogeneity test of IFRS impact, the results indicate the presence of significant cross-sectional differences in such liquidity effects across firms. Thus, altogether the findings suggest that both accounting convergence and firm-level factors are likely to be the mechanism underlying the observed improvement in market liquidity.

In the current literature, there is an ongoing debate about whether the observed post-IFRS effects are driven by the change in accounting standard per se or by other related factors. Therefore, by studying the liquidity effects of IFRS convergence in India, this study provides evidence regarding the sources of the documented IFRS effects. Moreover, the study indicates the significance of firm-level factors in determining the observed liquidity outcomes around IFRS adoption, which is unique to the literature.

This study aims to examine the environmental effects of plastic waste on the atmosphere and its implications for disaster waste management. It focuses on using ammonia, pyrolyzed plastic oil and the effectiveness of alumina nanoparticles as a catalyst.

The research explores different combinations of conventional diesel and nano Al₂O₃ derived from pyrolyzed plastic oil (ranging from P10 to P40). Critical performance metrics evaluated include brake mean effective pressure (BMEP), brake specific fuel consumption, brake thermal efficiency and emissions of CO₂, CO and NOx. The study specifically investigates the impact of adding 50 ppm of Al₂O₃ nanoparticles to these blends.

The findings indicate that using blended fuels with nanoadditives significantly lowers pollution. Specifically, the P30 blend with 50 ppm of Al₂O₃ nanoparticles greatly reduced CO emissions. Additionally, the same blend reduced NOx emissions and CO₂ emissions. The P30 mix showed improved BMEP and brake thermal efficiency due to its density, calorific value and viscosity (6.3 bar). The P30 blend exhibited higher thermal efficiency due to decreased heat loss, whereas conventional diesel demonstrated the best mechanical efficiency due to its longer ignition delay.

This study highlights the potential of using Al₂O₃ nanoparticles and pyrolyzed plastic oil to reduce emissions and enhance the performance of internal combustion engines. It underscores the environmental benefits and implications for disaster waste management by converting plastic waste into useful resources and reducing air pollution.

This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.

A quantitative research study was conducted in collaboration with the Brazilian Network of Tourism Observatories, comprising 927 respondents surveyed between October 2021 and May 2022. The data analysis involved the application of descriptive statistics and exploratory factor analysis, in alignment with the principles outlined in the Standards for Educational and Psychological Testing 2014 to validate the scale.

The findings of this study validate the TOURQUAL scale as a robust tool for assessing the perceived quality of tourist services, with results demonstrating one-dimensionality and replicability.

To the best of the authors’ knowledge, this study is the first to assess the psychometric properties for validating the internal structure of the TOURQUAL scale.

This paper aims to report the effect of titanium oxide (TiO₂) particles on the specific wear rate (SWR) of alkaline treated bamboo and flax fiber-reinforced composites (FRCs) under dry sliding condition by using a robust statistical method.

In this research, the epoxy/bamboo and epoxy/flax composites filled with 0–8 Wt.% TiO₂ particles have been fabricated using simple hand layup techniques, and wear testing of the composite was done in accordance with the ASTM G99-05 standard. The Taguchi design of experiments (DOE) was used to conduct a statistical analysis of experimental wear results. An analysis of variance (ANOVA) was conducted to identify significant control factors affecting SWR under dry sliding conditions. Taguchi prediction model is also developed to verify the correlation between the test parameters and performance output.

The research study reveals that TiO₂ filler particles in the epoxy/bamboo and epoxy/flax composite will improve the tribological properties of the developed composites. Statistical analysis of SWR concludes that normal load is the most influencing factor, followed by sliding distance, Wt.% TiO2 filler and sliding velocity. ANOVA concludes that normal load has the maximum effect of 31.92% and 35.77% and Wt.% of TiO2 filler has the effect of 17.33% and 16.98%, respectively, on the SWR of bamboo and flax FRCs. A fairly good agreement between the Taguchi predictive model and experimental results is obtained.

This research paper attempts to include both TiO₂ filler and bamboo/flax fibers to develop a novel hybrid composite material. TiO₂ micro and nanoparticles are promising filler materials, it helps to enhance the mechanical and tribological properties of the epoxy composites. Taguchi DOE and ANOVA used for statistical analysis serve as guidelines for academicians and practitioners on how to best optimize the control variable with particular reference to natural FRCs.

The purpose of this paper is to evaluate the effect of titanium oxide (TiO₂) and yttrium oxide (Y₂O₃) nanoparticles-reinforced pure aluminium (Al) on the mechanical properties of hybrid aluminium matrix nanocomposites (HAMNCs).

The HAMNCs were fabricated via a vacuum die-assisted stir casting route by a two-step feeding method. The varying weight percentages of TiO₂ and Y₂O₃ nanoparticles were added as 2.5, 5, 7.5 and 10 Wt.%.

Scanning electron microscope images showed the homogenous dispersion of nanoparticles in Al matrix. The tensile strength by 28.97%, yield strength by 50.60%, compression strength by 104.6% and micro-hardness by 50.90% were improved in HAMNC1 when compared to the base matrix. The highest values impact strength of 36.3 J was observed for HAMNC1. The elongation % was decreased by increasing the weight percentage of the nanoparticles. HAMNC1 improved the wear resistance by 23.68%, while increasing the coefficient of friction by 14.18%. Field emission scanning electron microscope analysis of the fractured surfaces of tensile samples revealed microcracks and the debonding of nanoparticles.

The combined effect of TiO₂ and Y₂O₃ nanoparticles with pure Al on mechanical properties has been studied. The composites were fabricated with two-step feeding vacuum-assisted stir casting.

The development of zero-carbon buildings (ZCBs) is beneficial to the society and biodiversity. Despite the benefits of ZCBs, there are challenges limiting its development in construction industry. The current study seeks to examine the technology-related factors affecting the development of ZCB in Lagos Nigeria.

The study designed a questionnaire to achieve the main objective. Data were collected using non-probability and snowballing sampling methods. Questionnaires were distributed, and 272 valid responses were collected. Thereafter, data were analysed using mean value, percentage, frequency distribution, normality test, Kruskal Wallis test and Kendall’s coefficient of concordance.

The results from data analysis showed that, “less technical expertise in new technological advancements”, “research outcomes are not translated effectively into technology innovations”, “high cost of maintenance on ZCB”, “poor knowledge on renewable technologies” and “industry’s ability to embrace ZCB technologies (policy initiatives and industry practices)” were the topmost five technology-related factors hindering development of ZCBs in Lagos, Nigeria. Also, the results from the study show a statistically significant degree of agreement between various groups of construction organisations in Lagos, Nigeria concerning the technology-related factors hindering the development of ZCBs.

The study contributed to more effective ZCB studies by drawing attention to technology-related factors hindering the development of ZCBs in construction industry. An understanding of these challenges can help construction stakeholders, organisations, policymakers and governments in devising strategies targeted at minimising these challenges and fostering the development of ZCBs in the construction sector. The identified results on technological barriers to ZCBs development can guide targeted interventions and policy adjustments, promoting more effective implementation of ZCBs in Lagos Nigeria and serving as a model for addressing similar challenges in other developing countries. Recommendations for future research on ZCBs were also highlighted.

The purpose of this article is to discuss the “learning nation” concept and examine the characteristics and implications of using the “learning” premodifier in this nation-building program.

This article reviews how the “learning” aspect is inter-related to a series of national information and communication technology masterplans and includes a comparative analysis of the related premodifier “smart” as Singapore sets forth its ambition to become a “smart nation” as part of the digitalization megatrend. A print media indicator and Google Trends form part of the methodology to ascertain the rise of digital technology over a certain period. The former technique involves identifying relevant bibliographic databases and analyzing the volume of publications. The latter technique is a real time index of the volume of queries that users input into Google.

It is suggested that using the term “learning nation” previously and more recently “smart nation” is a consequence of the rise of the digitalization megatrend. The “smart-ness” involves learning about digital technologies, developing digital competencies and harnessing the benefits of these digital capabilities. From a public policy perspective, the article showcases how a city-state can transform itself through technology by riding on megatrends. Also, there is a need to be selective in developing specific areas for the application of digital technologies.

This article contributes to a better understanding on the frequent usage of the word “learning” as a premodifier and Singapore’s nation-building journey through human capital development and digitalization.

This study aims to investigate numerically the impact of the three-dimensional convective nanoliquid flow on a rotating frame embedded in the non-Darcy porous medium in the presence of activation energy. The cross-diffusion effects, i.e. Soret and Dufour effects, and heat generation are included in the study. The convective heating condition is applied on the bounding surface.

The control model consisted of a system of partial differential equations (PDE) with boundary constraints. Using suitable similarity transformation, the PDE transformed into an ordinary differential equation and solved numerically by the Runge–Kutta–Fehlberg method. The obtained results of velocity, temperature and solute concentration characteristics plotted to show the impact of the pertinent parameters. The heat and mass transfer rate and skin friction are also calculated.

It is found that both Biot numbers enhance the heat and mass distribution inside the boundary layer region. The temperature increases by increasing the Dufour number, while concentration decreases by increasing the Dufour number. The heat transfer is increased up to 8.1% in the presence of activation energy parameter (E). But, mass transfer rate declines up to 16.6% in the presence of E.

The applications of combined Dufour and Soret effects are in separation of isotopes in mixture of gases, oil reservoirs and binary alloys solidification. The nanofluid with porous medium can be used in chemical engineering, heat exchangers and nuclear reactor.

This study is mainly useful for thermal sciences and chemical engineering.

The uniqueness in this research is the study of the impact of activation energy and cross-diffusion on rotating nanoliquid flow with heat generation and convective heating condition. The obtained results are unique and valuable, and it can be used in various fields of science and technology.

This study aims to investigate the interrelationships and elasticities between the production of renewable energy (RE) and three key variables: oil prices, gross domestic product (GDP) and carbon dioxide (CO₂) emissions.

The research uses panel data and time-series analyses for 10 developed and 16 emerging countries for the period 1976–2018, to identify panel and country-specific elasticity of RE production and dynamic causal relationships between these variables. The study uses an autoregressive distributed lag model to determine the long- and short-run dynamics between RE production and the three variables in each country.

Results show a long-run elasticity between RE and GDP, and short-run dynamics between RE and oil prices and CO₂ emissions in the developed countries. Whereas in the emerging countries category, there were long-run relationships between RE and GDP, CO₂ emissions and oil prices.

Results of this study are in fact crucial and can be applied in the drafting of resilience policies to tackle energy vulnerability as well as sustainable growth. The study results will inform and guide governments on the right policies to stimulate RE production in their own countries in the interests of both their national security and sustainable development globally.

This paper attempts to contribute to the literature in at least two ways. First, research on identifying common determining factors, including socioeconomic factors, in both emerging and advanced economies is considerably scarce. Most of the previous research in this field has focused only on the absolute value of RE production in a particular geographical area. Second, many studies have focused on RE consumption. This research differs from them by focusing on the production of RE. Thus, the main contribution of this study is to fill these gaps. The study also presents novel empirical evidence to determine RE production elasticity from 26 countries.

The purpose of this study is to investigate the impact of customer concentration on the provision of reverse trade credit at the firm level.

Utilizing unbalanced panel data of Chinese A-share listed firms from 2007 to 2022 as the study sample, this paper employs a fixed-effects model to investigate the association between customer concentration and firms’ reverse trade credit.

This study finds that firms with higher customer concentration receive less reverse trade credit. Heterogeneity tests reveal a significant amplification of reverse trade credit in high-tech firms but a detrimental impact in large-sized, competitive and high-analyst-following firms. Further studies conclude that firms’ motivations, including bargaining power, financing and transaction guarantee motivations, collectively influence the extent of reverse trade credit acquisition.

To our knowledge, this paper represents the first attempt to conduct a comprehensive investigation of reverse trade credit, specifically through the lens of customer concentration, utilizing firm-level panel data sourced from a singular country.