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The application of indigo dyes in the denim industries has been criticised due to the introduction of non-renewable oxidation products into the environment. Previous studies have investigated that reducing sugars can be used as green alternatives to sodium dithionite in the indigo dyeing of cotton fabric owing to their reduced and stable redox potential in the dye bath. The purpose of this study was to dye denim cotton fabric with indigo dye using various reducing sugars and alkalis. The use of sucrose and potassium hydroxide (KOH) for indigo dyeing has been explored for the first time.

A mixed factorial design with four variables including alkali, pH, number of dips and type of reducing sugar at different levels was studied to identify a significant correlation between the effect of these variables on the colour strength and fastness properties of the dyeings.

Investigations were made to examine the significant factors and interactions of the selected responses in the eco-friendly dyeing method. This process has the potential to reduce the load of sulphite and sulphate generated in the dyebath due to the use of a conventional reducing agent, sodium dithionite. The colour strength of the dyeing reduced with fructose was found to be better than other reducing sugars and significantly influenced by the number of dips, pH levels and the interaction between pH and reducing sugars. Using fructose for indigo dyeing with two dips at a pH of 11.5, using KOH as an alkali, results in higher colour strength values. The fastness properties of the indigo-dyed sample with reducing sugars ranging from fair to good or good to excellent. Specifically, colour change receives a rating of grey scale 3–4, staining 4–5, dry rubbing 4 and light fastness 3–4. These assessments hold true across various factors such as the type of reducing sugar, alkali, pH and the number of dips. The optimised parameters leading to improved colour strength and fastness properties are also discussed.

This dyeing technique is novel and a green alternative to dithionite denim dyeing. This process is found to be useful for indigo dyeing of denim fabric leading to reduced and stable redox potential in the dyebath and acceptable colour strength of the dyed fabric.

The purpose of the paper is to conduct a numerical and experimental investigation into the properties of nanofluids containing spherical nanoparticles of random sizes flowing through a porous medium. The study aims to understand how the thermophysical properties of the nanofluid are affected by factors such as nanoparticle volume fraction, permeability of the porous medium, and pore size. The paper provides insights into the behavior of nanofluids in complex environments and explores the impact of varying conditions on key properties such as thermal conductivity, density, viscosity, and specific heat. Ultimately, the research contributes to the broader understanding of nanofluid dynamics and has potential implications for engineering and industrial applications in porous media.

This paper investigates nanofluids with spherical nanoparticles in a porous medium, exploring thermal conductivity, density, specific heat, and dynamic viscosity. Studying three compositions, the analysis employs the classical Maxwell model and Koo and Kleinstreuer’s approach for thermal conductivity, considering particle shape and temperature effects. Density and specific heat are defined based on mass and volume ratios. Dynamic viscosity models, including Brinkman’s and Gherasim et al.'s, are discussed. Numerical simulations, implemented in Python using the Langevin model, yield results processed in Origin Pro. This research enhances understanding of nanofluid behavior, contributing valuable insights to porous media applications.

This study involves a numerical examination of nanofluid properties, featuring spherical nanoparticles of varying sizes suspended in a base fluid with known density, flowing through a porous medium. Experimental findings reveal a notable increase in thermal conductivity, density, and viscosity as the volume fraction of particles rises. Conversely, specific heat experiences a decrease with higher particle volume concentration.xD; xA; The influence of permeability and pore size on particle volume fraction variation is a key focus. Interestingly, while the permeability of the medium has a significant effect, it is observed that it increases with permeability. This underscores the role of the medium’s nature in altering the thermophysical properties of nanofluids.

This paper presents a novel numerical study on nanofluids with randomly sized spherical nanoparticles flowing in a porous medium. It explores the impact of porous medium properties on nanofluid thermophysical characteristics, emphasizing the significance of permeability and pore size. The inclusion of random nanoparticle sizes adds practical relevance. Contrasting trends are observed, where thermal conductivity, density, and viscosity increase with particle volume fraction, while specific heat decreases. These findings offer valuable insights for engineering applications, providing a deeper understanding of nanofluid behavior in porous environments and guiding the design of efficient systems in various industrial contexts.

The objective of this research is to propose an immersive framework that integrates virtual reality (VR) technology with directives international safety training certification bodies to enhance construction safety training, which eventually leads to safer construction sites.

The adopted methodology combines expert insights and experimentation to maximize the effectiveness of construction safety training. The first step was identifying key considerations for VR models such as motion sickness prevention and adult learning theories. The second step was developing a game-like VR model for safety training, with multiple hazards and scenarios based on the considerations of the previous step. After that, safety experts evaluated the model and provided valuable feedback on its alignment with international safety training practices. Finally, the developed model is tested by senior students, where the testing format followed the Institution of Occupational Safety and Health (IOSH) working safely exam structure.

An advanced immersive VR safety training model was developed based on extensive lessons learned from the literature, previous work and psychology-informed adult learning theories. Model testing – through focus groups and hands-on experimentation – demonstrated significant benefit of VR in upgrading and complementing traditional training methods.

The findings presented in this paper make a significant contribution to the field of safety training within the construction industry and the broader context of immersive learning experiences. It also fosters further exploration into immersive learning experiences across educational and professional contexts.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

The study used a content analysis of the annual reports and consolidated accounts of 13 insurance companies listed in the European market between 2002 and 2007 based on two regulatory frameworks, Solvency and IFRS.

The results showed a significant effect of the mandatory adoption of IFRS and a clear improvement in the quality of risk disclosure. Moreover, risk disclosure is positively associated with the size of the company.

The authors can consider the relatively limited size of the sample as a limitation of this study. Moreover, the manual content analysis used to be considered subjective.

The findings of this study provide useful insights to professional and regulatory bodies about the consequences of IFRS adoption to enhance transparency and particularly risk disclosure.

The research contributes to the existing literature. First, the authors have shown that companies are improving in the quality of risk disclosure even before 2005. Second, the authors have shown that the year 2005 is distinguished by a marked improvement in disclosure trends, with companies aligning themselves with coercive and mimetic regulatory forces. Third, the authors highlight the significant effect of mandatory IFRS adoption even in highly regulated industries, such as the insurance industry.

The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the conceptual discussion developed through a thorough review of selected key literature.

The study uses bibliometric analysis, collecting information drawn from 219 articles published in 68 journals during the period of 2006–2022. This study uses VOSviewer, RStudio, Microsoft Excel, and an examination of research time periods using the Scopus database to illustrate the citation analysis and keyword map. It is also strengthened by content analysis of selected studies.

The main research theme found in this study is the application of maqashid sharia in Islamic banks, with Islamic banks and Islamic finance among the most frequently used keywords. Meanwhile, the geographical spread of maqashid sharia research has reflected its universal acceptance, as it has spread across both Muslim-dominant and non-Muslim-dominant countries. Besides, maqashid sharia is found to be an extremely important subject for ensuring the ethical dimension of Islamic finance products and services, a more inclusive human development index, and contributing to the international agenda of Sustainable Development Goals. Lastly, future research is expected to broaden it into a multi-dimensional horizon, with several recommendations offered to enrich the understanding of maqashid sharia.

The findings of this study can be beneficial to multiple stakeholders in Islamic finance industry, including the management of Islamic banks, who can enhance the values of maqashid sharia in designing their products/services, and the regulators, who can formulate regulatory frameworks which are reflective of maqashid sharia principles.

This study will assist future scholars in this field to formulate and design exciting research ideas and models to address the deficiencies found in the current implementation of maqashid sharia within Islamic finance industry.

The primary contribution of this study is to provide comprehensive review and discussion of selected significant literature on maqashid sharia and give direction for future research. In addition, this study also extends and incorporates the results of bibliometrics using the recent maqashid sharia studies published at the end of 2022.