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This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction.

Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling.

The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role.

The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness.

The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

The purpose of this paper is to determine how we ought to distinguish between reference and readers' advisory (RA) service, given the latter’s turn toward a whole collection approach. In other words, the paper answers this question: If both reference and RA librarians aim to meet patrons’ information needs and may theoretically do so using the same materials, then how are we to differentiate the two services conceptually?

In this conceptual paper, we posit that we can distinguish between RA and reference using Louise Rosenblatt’s theory of the aesthetic transaction. With this theory in hand, we can redefine the service distinction in terms of the stance – aesthetic or efferent – that the patron expects to take toward the material they seek.

On our account, the reader’s desired stance becomes a kind of hermeneutical lens through which a library worker may productively evaluate plausible pathways and materials. An aesthetic lens is characteristic of RA; it makes features of potential aesthetic transactions between a particular reader and a particular text (or genre or author’s oeuvre) salient.

The proposed account constitutes a novel application of Rosenblattian response theory, one that grounds and refines the going view that RA’s proper focus is on supporting a particular sort of experience rather than providing particular sorts of texts. This theoretical emendation also better aligns the service distinction with contemporary conceptualizations of RA as a “whole collection” service. Important practical and philosophical implications follow from the new account.

Polyurethane (PUR) foam parts are traditionally manufactured using metallic molds, an unsuitable approach for prototyping purposes. Thus, rapid tooling of disposable molds using fused filament fabrication (FFF) with polylactic acid (PLA) and glycol-modified polyethylene terephthalate (PETG) is proposed as an economical, simpler and faster solution compared to traditional metallic molds or three-dimensional (3D) printing with other difficult-to-print thermoplastics, which are prone to shrinkage and delamination (acrylonitrile butadiene styrene, polypropilene-PP) or high-cost due to both material and printing equipment expenses (PEEK, polyamides or polycarbonate-PC). The purpose of this study has been to evaluate the ease of release of PUR foam on these materials in combination with release agents to facilitate the mulding/demoulding process.

PETG, PLA and hardenable polylactic acid (PLA 3D870) have been evaluated as mold materials in combination with aqueous and solvent-based release agents within a full design of experiments by three consecutive molding/demolding cycles.

PLA 3D870 has shown the best demoldability. A mold expressly designed to manufacture a foam cushion has been printed and the prototyping has been successfully achieved. The demolding of the part has been easier using a solvent-based release agent, meanwhile the quality has been better when using a water-based one.

The combination of PLA 3D870 and FFF, along with solvent-free water-based release agents, presents a compelling low-cost and eco-friendly alternative to traditional metallic molds and other 3D printing thermoplastics. This innovative approach serves as a viable option for rapid tooling in PUR foam molding.

This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor’s perspective.

As part of this quantitative research, a survey was conducted on individuals residing in Türkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program.

Fraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets.

In an environment where traditional auditing activities are insufficient, increasing investors’ perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors’ knowledge, the present study might be among the first to investigate the impact of individuals’ perceptions of fraud on their investment intentions in crypto assets.

This study examines the mediating and moderating role of proactive career behavior (PCB) and role ambiguity (RA) in the relationship between transformational leadership and subjective career success (SCS).

This study is a moderated mediation model with a sample size of 408 employees as respondents working in seven different organizations in the hospitality industry in the northern region of India. For the analysis of data, SmartPLS is used, and moderated mediation is done by Hayes Process Macro.

The results report that PCB mediates the relationship between transformational leadership and SCS. Also, it has been found that RA will moderate this relationship.

The result of the study on SCS will be beneficial for organizations facing high attrition. Also, the paper brings forth the importance of transformational leadership and the impact of RA on employees' career success. Leaders and seniors in an organization need to focus on reducing RA.

This study is unique since the relationship between transformational leadership and SCS has been examined in the hospitality industry. In addition, perhaps RA as a moderator influencing PCB and career success has been studied for the first time.

The present numerical investigation examines the magnetohydrodynamic (MHD) double diffusion natural convection of power-law non-Newtonian nano-encapsulated phase change materials (NEPCMs) in a trapezoidal cavity.

The governing Navier-Stokes, energy and concentration equations based on the Cartesian curvilinear coordinates are solved using the collocated grid arrangement’s finite volume method. The in-house FORTRAN code is validated with the different benchmark problems. The NEPCM nanoparticles consist of a core-shell structure with Phase Change Material (PCM) at the core. The enclosure, shaped as a trapezoidal hollow, features a warmed (T_h) left wall and a cold (T_c) right wall. Various parameters are considered, including the power law index (0.6 ≤ n ≤ 1.4), Hartmann number (0 ≤ Ha ≤ 30), Rayleigh number (10⁴ ≤ Ra ≤ 10⁵) and fixed variables such as buoyancy ratio (Br = 0.8), Prandtl number (Pr = 6.2), Lewis number (Le = 5), fusion temperature (Θ_f = 0.5) and volume fraction (ϕ = 0.04).

The findings indicate a decrease in local Nusselt (Nu) and Sherwood (Sh) numbers with increasing Hartmann numbers (Ha). Additionally, for a shear-thinning fluid (n = 0.6) results in the maximum local Nu and Sh values. As the Rayleigh number (Ra) increases from 10⁴ to 10⁵, the structured vortex in the streamline pattern is disturbed. Furthermore, for different Ra values, an increase in n from 0.6 to 1.4 leads to a 67.43% to 76.88% decrease in average Nu and a 70% to 77% decrease in average Sh.

This research is for two-dimensioal laminar flow only.

PCMs represent a class of practical substances that behave as a function of temperature and have the innate ability to absorb, release and store heated energy in the form of hidden fusion enthalpy, or heat. They are valuable in these systems as they can store significant energy at a relatively constant temperature through their latent heat phase change.

As per the literature review and the authors’ understanding, an examination has never been conducted on MHD double diffusion natural convection of power-law non-Newtonian NEPCMs within a trapezoidal enclosure. The current work is innovative since it combines NEPCMs with the effect of magnetic field Double diffusion Natural Convection of power-law non-Newtonian NEPCMs in a Trapezoidal enclosure. This outcome can be used to improve thermal management in energy storage systems, increasing safety and effectiveness.

The purpose of this study is to explore the human resource development (HRD) implications of perceived higher education (HEd) leadership effectiveness on academics’ quality of worklife (QWL) in the context of COVID-19. Drawing on conservation of resource theory, this study explains the mediating role of resource adequacy (RA); then this study investigates the moderating role of COVID-19-related risk perception (CRP) on the relationship between university leadership (UL) and both academics’ turnover intention (TI) and academics’ QWL.

This study used a quantitative research exploiting the pandemic experiences and perceptions survey, PEPS, to collect data from 300 academic staff in private and public HEd institutions in Lebanon. The analyses include the test of the mediating effect of RA as well as the moderated mediation effect of CRP through regressions, PROCESS and bootstrapping.

The findings suggest that by enhancing RA, effective UL positively influences the QWL and mitigate the TI in Lebanese HEd. Furthermore, this study found that CRP weakens the direct relationship of UL on RA and the indirect effect of UL on the QWL and TI via RA such that the relationships are weakened when COVID-19 risk perception was high rather than low.

The results imply that HEd HRD professionals could think of effective human resource interventions of how to maintain good working environment where academics are facilitated to acquire high level of resources which lead to improving their QWL and mitigating the negative outcome (TIs).

To the best of the authors’ knowledge, no research has been made to investigate the moderated mediation model of the “pandemic experience and leadership perceptions” (PEPS) in the HEd sector in Lebanon, addressing academics’ experiences in business schools. This study is unique because it was conducted during the utmost pandemic outbreak (mid academic year 2021) collecting data in real time. This research contributes to the HRD literature by showing empirical evidence of the relationships in the context of Lebanese HEd institutions.

The purpose of this study is to analyze the free convection phenomena arising from a temperature disparity between a cold circular cylinder and a heated corrugated cylinder.

Numerical simulations were used to analyze the convection patterns. The inner cylinder, made of a thermally conductive solid material, was heated through its inner surface, while the space between the cylinders was filled with air. The governing equations for velocity, pressure and temperature were solved using a Galerkin finite element method-based solver for partial differential equations.

The study explored various parameters affecting the dynamic and thermal structure of the flow, including the Rayleigh number (10³ ≤ Ra ≤ 10⁶), the number of corrugations of the inner cylinder (3 ≤ N ≤ 18), the thermal conductivity of the hollow cylinder (1 ≤ K ≤ 200) and the angle of inclination of the inner cylinder (0° ≤ φ ≤ 90°). Results indicated a notable sensitivity of flow intensity to changes in the Rayleigh number and the inner cylinder’s inclination angle φ. Particularly, for Ra = 10⁶, the average heat transfer rate increased by 203% with a K ratio increment from 1 to 100 but decreased by 16.3% as the number of corrugations increased from 3 to 18.

This research contributes to understanding the complex interplay between geometry, thermal properties and flow dynamics in natural convection systems involving cylindrical geometries. The findings offer useful insights for improving the transfer of heat procedures in real-world situations.

Thermal energy storage systems use thermal energy to elevate the temperature of a storage substance, enabling the release of energy during a discharge cycle. The storage or retrieval of energy occurs through the heating or cooling of either a liquid or a solid, without undergoing a phase change, within a sensible heat storage system. In a sensible packed bed thermal energy storage system, the structure comprises porous media that form the packed solid material, while fluid occupies the voids. Thus, a cavity, partially filled with a fluid layer and partially with a saturated porous layer, has become important in the investigation of natural convection heat transfer, carrying significant relevance within thermal energy storage systems. Motivated by these insights, the current investigation delves into the convection heat transfer driven by buoyancy and entropy generation within a partially porous cavity that is differentially heated, vertically layered and filled with a hybrid nanofluid.

The investigation encompasses two distinct scenarios. In the first instance, the porous layer is positioned next to the heated wall, while the opposite region consists of a fluid layer. In the second case, the layers switch places, with the fluid layer adjacent to the heated wall. The system of equations for fluid and porous media, along with appropriate initial and boundary conditions, is addressed using the finite difference method. The Tiwari–Das model is used in this investigation, and the viscosity and thermal conductivity are determined using correlations specific to spherical nanoparticles.

Comprehensive numerical simulations have been performed, considering controlling factors such as the Darcy number, nanoparticle volume fraction, Rayleigh number, bottom slit position and Hartmann number. The visual representation of the numerical findings includes streamlines, isotherms and entropy lines, as well as plots illustrating average entropy generation and the average Nusselt number. These representations aim to provide insight into the influence of these parameters across a spectrum of scenarios.

The computational outcomes indicate that with an increase in the Darcy number, the addition of 2.5% magnetite nanoparticles to the GO nanofluid results in an enhanced heat transfer rate, showing increases of 0.567% in Case 1 and 3.894% in Case 2. Compared with Case 2, Case 1 exhibits a 59.90% enhancement in heat transfer within the enclosure. Positioning the porous layer next to the partially cooled wall significantly boosts the average total entropy production, showing a substantial increase of 11.36% at an elevated Rayleigh number value. Positioning the hot slit near the bottom wall leads to a reduction in total entropy generation by 33.20% compared to its placement at the center and by 33.32% in comparison to its proximity to the top wall.

The main purpose of this study is to analyze the heat transfer phenomena in a dynamically bulging enclosure filled with Cu-water nanofluid. This study examines the convective heat transfer process induced by a bulging area considered a heat source, with the enclosure's side walls having a low temperature and top and bottom walls being treated as adiabatic. Various factors, such as the Rayleigh number (Ra), nanoparticle volume fraction, Darcy effects, Hartmann number (Ha) and effects of magnetic inclination, are analyzed for their impact on the flow behavior and temperature distribution.

The finite element method (FEM) is employed for simulating variations in flow and temperature after validating the results. Solving the non-linear partial differential equations while incorporating the modified Darcy number (10⁻³ ≤ Da ≤ 10⁻¹), Ra (10³ ≤ Ra ≤ 10⁵) and Ha (0 ≤ Ha ≤ 100) as the dimensionless operational parameters.

This study demonstrates that in enclosures with dynamically positioned bulges filled with Cu-water nanofluid, heat transfer is significantly influenced by the bulge location and nanoparticle volume fraction, which alter flow and heat patterns. The varying impact of magnetic fields on heat transfer depends on the Rayleigh and Has.

The geometry configurations employed in this research have broad applications in various engineering disciplines, including heat exchangers, energy storage, biomedical systems and food processing.

This research provides insights into how different shapes of the heated bulging area impact the hydromagnetic convection of Cu-water nanofluid flow in a dynamically bulging-shaped porous system, encompassing curved surfaces and various multi-physical conditions.