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The purpose of this paper is to describe a generic method and tool for assessing the reliability and robustness of the product development process.

By extending the integrated definition for function modelling (IDEF0)‐based modelling approach, the paper demonstrates how to calculate the effectiveness of the process and the quality of the process output based on the quality of inputs, the controls and the tools used within the process. To illustrate and validate the proposed approach, it is applied to a case study of a product development process incorporating incomplete, fuzzy and uncertain inputs and resources.

Demonstrates the effectiveness of the tool in providing a quantified assessment of the process as well as its ability to identify those critical areas which will yield a significant improvement in the outcome of the product development process.

The technique is a valuable tool to assess the robustness and sensitivity of the process to changes in the quality of inputs, controls and tools, and can be integrated into businesses processes and management systems, and used as a tool to support continuous business and manufacturing decisions at any point of time.

This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between developed and developing economies.

Apart from the ordinary least squares (OLS) model, this study uses the linear mixed modeling technique. The World Governance Indicators and the multiple causes estimation (MIMIC) method are used to measure public governance. The shadow economy is used as a proxy for TE.

The results show that people's perceptions of public governance and the quality of government institutions are core elements that influence tax-evasion behavior. Besides, the rule of law (RoL) and political stability (PS) significantly impact tax-evasion behavior in developing countries. Nevertheless, the RoL, the control of corruption and PS are the most critical tax-evasion determinants among public governance indicators for developed countries. Regulatory quality shows a substantial positive relationship with TE in developed but not developing countries.

This paper provides a guide for policymakers on reducing tax-evasion behavior by paying more attention to maintaining the RoL and PS and fighting corruption. Additionally, this study highlights the importance of people's perceptions of the government's pursuit of the above policy-related improvements, which, in turn, affect their tax behavior.

To the best of the authors’ knowledge, this study is the first to explore the role of people's perceptions of improvements in public governance and how this can reduce TE behavior in developed and developing economies. Unlike prior studies, this study used the linear mixed model method, which is more advantageous than OLS and produces robust estimators.

This paper delves into the traditional ecological knowledge (TEK) and practices of Burj Rashid, an ancient historical city on Egypt’s northern coast, which stands at the meeting point of the Nile’s western branch and the Mediterranean Sea. Burj Rashid boasts a strategic location and rich natural resources and has a long history of relationships between land, people, river, sea and climate change, serving as a model for residents’ adaptation to their ever-changing surroundings.

Climate studies have exposed the village’s vulnerability to climate and topographical hazards such as rising temperatures, shifting weather patterns, decreasing precipitation, encroaching seas due to sea level rise, coastal erosion and high soil salinization. These factors pose a high risk of water scarcity, crop failure in the medium term, potential famine in the long term and declining fish populations, threatening fishing communities. To address these challenges, the Net Zero: Heritage for Climate Action project - launched by the International Centre for the Study of the Preservation and Restoration of Cultural Property (ICCROM) and the First Aid and Resilience for Culture in Times of Crisis program, funded by Swedish Postcode - proposes a research and development methodology through a platform that weaves together heritage knowledge and climate science. The Egyptian Heritage Rescue Foundation has implemented a platform in Burj Rashid as an innovative site to study risks, vulnerabilities and capacities.

The project will explore root causes, identify risk scenarios and establish a stakeholder map to guide the development of mitigation strategies and resilience-building measures.

By harnessing the wisdom of TEK and integrating it with scientific knowledge, the project paves the way for innovative climate change adaptation strategies that ensure the long-term sustainability of Burj Rashid’s unique cultural heritage.

Informal entrepreneurship challenges sustainable economic performance and is a barrier to productive entrepreneurship. In this context, the level of development of formal and informal institutions and their impact on informal entrepreneurship is crucial. This chapter examines the informal sector entrepreneurship in Kosovo using institutional theory lenses. Using a survey with 500 owners/managers of private companies, the study finds that the service industry has the highest participation in the informal economy compared to other sectors. On average small firms, compared to larger ones, report a higher percentage of unreported incomes. Our findings also suggest that when informal entrepreneurs perceive penalties for tax avoidance from tax authorities as high, they tend to have higher compliance with reporting their income. In addition, our findings indicate that the higher the vertical (trust in formal institutions) and horizontal distrust (trust in business partners), the higher the involvement in the informal economy. The chapter concludes with some policy implications for tackling the informal economy in Kosovo and similar institutional contexts.

The purpose of this paper is to examine outcome of activation energy in rotating flow of an Oldroyd-B nano liquid.

Flow is generated due to stretched surface. Binary chemical reaction is studied. Brownian and thermophoresis effects are considered. The system of nonlinear ordinary differential equations is derived. Convergent series solutions are obtained by homotopy analysis method. The resulting expressions for velocities, temperature and concentration are computed for different embedded parameters.

It is found that velocities f′ and g  have decreasing effect when rotation parameter is enhanced. Brownian and thermophoresis are increasing functions of temperature and concentration. The physical quantities are sketched and discussed numerically. Concentration and temperature fields show decreasing behavior via Brownian and thermophoresis parameters.

Authors investigate the Rotating flow of Oldroyd-B nano fluid with chemical reactions. This work is not done yet in literature.

The purpose of this paper is to examine the connectedness among Memecoin, Halal exchange traded funds (ETF) and environmental, social and governance (ESG) indexes in different quantiles.

The authors consider Dogecoin to measure Memecoin while Wahed FTSE USA Shariah ETF (HLAL) and SP Funds S&P 500 Sharia Industry Exclusions ETF (SPUS) are used to represent Halaf ETF. Similarly, iShares ESG Aware MSCI USA ETF (ESGU) and Vanguard ESG US Stock (ESGV) proxy the ESG index ETF. The daily price of these examined markets is considered from January 2, 2020, to January 18, 2024. The quantile vector autoregression is deployed for the empirical computation.

The result reveals that Memecoin (Dogecoin) emerges as the best diversifier irrespective of various quantiles because it is least connected in terms of recipient and transmission of shock. In addition, the authors observe an intriguing observation that the total connectedness in higher quantile is large, followed by lower quantile.

This study is undertaken considering the novelty in the form of the proxies of examined markets along with natural outbreak (COVID-19) and man-made outbreak (Russia–Ukraine invasion) periods.

Intelligent tutoring systems (ITS) are a supplemental educational tool that offers great benefits to students and teachers. The systems are designed to focus on an individual’s characteristics, needs and preferences in an effort to improve student outcomes. Despite the potential benefits of such systems, little work has been done to investigate the impact of ITS on users. To provide a more nuanced understanding of the effectiveness of ITS, the purpose of this paper is to explore the role of several ITS parameters (i.e. knowledge, system, service quality and task–technology fit (TTF)) in motivating, satisfying and helping students to improve their learning performance.

Data were obtained from students who used ITS, and a structural equation modeling was deployed to analyze the data.

Data analysis revealed that the quality of knowledge, system and service directly impacted satisfaction and improved TTF for ITS. It was found that TTF and student satisfaction with ITS did not generate higher learning performance. However, student satisfaction with ITS did improve learning motivation and resulted in superior learning performance. Data suggest this is due to students receiving constant and constructive feedback while simultaneously collaborating with their peers and teachers.

This study verifies that there was a need to assess the benefits of ITS. Based on the study’s findings, theoretical and practical implications are proposed.

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory Board in influencing Islamic bank soundness in the different regulatory framework of the country. Using purposive sampling, the research covered 84 Islamic banks in 16 countries during the period 2013–2015 with lag data of Islamic bank soundness. The result shows sharia disclosure influences on Islamic bank soundness for management efficiency, capital adequacy ratio, asset quality, and liquidity. The results also show that sharia disclosure mediates the indirect effect of SSB on Islamic bank soundness. The regulatory framework (sharia accounting standard and SSB regulation) shows moderating effect of regulation framework proved on the association of sharia disclosure with management efficiency, capital, and liquidity. The effect is indirectly depending on the regulatory framework for proxy management efficiency, capital, and liquidity. The implication of the research suggests that sharia disclosure could increase the market discipline mechanism of Islamic bank stream. The Islamic bank can increase the transparency using sharia disclosure as a branding for increasing public trust, even though in the deficient Islamic bank regulation countries.

The purpose of this study is to study flow caused by rotating frame. Effects of Darcy–Forchheimer and porous medium are considered to study velocity field. Concentration field is discussed in presence of activation energy. Darcy–Forchheimer in a rotating frame is examined. Flow because of stretched sheet fills the porous space. Binary chemical reaction is entertained. Resulting system is numerically solved. The plots are arranged for rotational parameter, porosity parameter, coefficients of inertia, Prandtl number and Schmidt number. It is revealed that rotation on velocity has opposite effects when compared with temperature and concentration distributions. Skin friction coefficients and local Nusselt and Sherwood numbers are numerically discussed.

Darcy–Forchheimer in a rotating frame is examined. Flow because of stretched sheet fills the porous space. Binary chemical reaction is entertained. Resulting system is numerically solved. The plots are arranged for rotational parameter, porosity parameter, coefficients of inertia, Prandtl number and Schmidt number. It is revealed that rotation on velocity has opposite effects when compared with temperature and concentration distributions. Skin friction coefficients and local Nusselt and Sherwood numbers are numerically discussed.

The major findings here are as follows: an addition in porosity λ causes decay in velocity f′(η) while there is opposite behavior for temperature θ(η) and concentration ϕ(η) fields. θ and ϕ via β have similar results qualitatively. There is an opposite behavior of Pr on temperature and concentration. Inverse behavior of λ on ϕ and wall mass flux is noted. Concentration ϕ is decreasing function of reaction rate constant σ. Skin friction coefficient has similar qualitative results for λ and β. Temperature gradient −θ^′(0) is decreased by λ and β.

Here, the authors are interested to investigate rotating flow in a porous space. Dissipation and radiation effects are neglected. Effects of activation energy are studied. This work is not done yet in literature.

The purpose of this paper is to explore the impact of COVID-19 lockdown on micro-businesses owned by women borrowers of microfinance institutions and to provide policy suggestions to assist women entrepreneurs in managing such an unexpected crisis from a qualitative perspective within developing countries such as Pakistan.

The study adopts a qualitative research design to explore the impact of COVID-19 on women’s entrepreneurial activities. Seven women entrepreneurs were selected and semi-structured interviews with focused group discussion under case study research design are used. Thereby providing a contemporary view of the issues faced by women entrepreneurs in the period of huge social and economic upheaval.

The results provide valuable insights about how the COVID-19 crisis affected women entrepreneurs by particularly considering household income, business sales, lifestyle and mental health. The liquidation of women-led businesses indicated the necessity to reconsider creativity and digitalization for business survival. Moreover, the results also revealed that the impact of the COVID-19 pandemic on the physical, mental and economic well-being of women highlights the need for considering gender gap issues in forming response policies for COVID-19 in developing countries.

As the COVID-19 crisis is a recent and existing phenomenon, this study is among the first to explore particularly the impact of the COVID-19 outbreak on micro-enterprises mainly owned and managed by women. Thereby claiming that COVID-19 not only physically but also psychologically affected women entrepreneurs. Moreover, the study highlights a need of skill focused training programs for women entrepreneurs to make sure that they can protect their businesses during such difficult times.