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The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers should proceed to address this issue.

The approach involved conducting this study and combining it with a critical analysis of the available literature as well as the available historical data. The sources the study has explored include government documents, public hearings, academic articles, case studies and articles available on the internet.

The study revealed prevention of illegal proceeds is critical, still regulating one entity, is a phenomenon of Boyle’s law, “squeezing the balloon”. If one end of the balloon is squeezed, making the volume smaller, the pressure inside increases, making the un-squeezed part of the balloon expand out. The real issue is not how criminals transfer their illegal earnings; it is the criminals themselves. Hence, the policy decision on this issue needs to be carefully considered.

Due to the complexity of the operating system of Undiyal, this study had a number of limitations, as do many others. Firstly, there are no records of the Undiyal agents or the volumes of transactions publicly available. However, comprehending the scope of the underground operation that exists in the country is quite difficult.

The study contributes to the academic researchers grasping what type of future research should be focused on in this area according to the study.

From the point of view of its practical application, the study seeks to resolve social issues that the middle-class population experiences on a daily basis and that have a huge and adverse impact on GDP.

To the best of the authors’ knowledge, this is an original contribution.

The purpose of this study is to design and process the optimal V-shaped microstructure for 7075 aluminum alloy and reveal its wear resistance mechanism and performance.

The hydrodynamic pressure lubrication models of the nontextured, V-shaped, circular and square microtextures are established. The corresponding oil film pressure distributions are explored. The friction and wear experiments are conducted on a rotating device. The effects of the microstructure shapes and sizes on the wear mechanisms are investigated via the friction coefficients and surface morphologies.

In comparison, the V-shaped microtexture has the largest oil film carrying capacity and the lowest friction coefficient. The wear mechanism of the V-shaped microtexture is dominated by abrasive and adhesive wear. The V-shaped microtexture has excellent wear resistance under a side length of 300 µm, an interval of 300 µm and a depth of 20 µm.

This study is conductive to the design of wear-resistant surfaces for friction components.

This study aims to explore the empirical correlation between patient flow issues, quality of green health services and patient satisfaction in specialist medical department factors from patients’ perspectives as service consumers.

This research is a type of nonintervention empirical research that uses an open survey to explore the views and experiences of users of specialist medical department services. The targeted population is hospital patients included in the top five national PERSI (Indonesian Hospital Association) Award 2022 Green Hospital Category, with a total number of respondents of 572 people. This study uses the partial least square-structural equation modeling analysis method with the SmartPLS application.

Patient flow problems generally affect the quality of eco-friendly health services, except for the waiting time problem, which affects service quality. It should be understood as a top priority for patients to receive services from medical specialists without risking time as a core service aspect from the patient’s perspective. In addition, all variables in eco-friendly hospital services affect patient satisfaction, except in the case of visits to specialist medical departments, which do not affect medical support services and hospital practices that are responsive to the delivery of care services resulting from medical support services that are inseparable in integrated services as well as health care following medical ethics.

This study has a novelty in understanding the implications of green practice in determining patient satisfaction in medical specialist department as the epicenter of hospital services and the main object of assessment for the quality of hospital services.

Carpal tunnel syndrome (CTS) is a hand disease caused by the pressing of the median nerve present in the palmar side of the wrist. It causes severe pain in the wrist, triggering disturbance during sleep. Different products like splints, braces and gloves are available in the market to alleviate this disease but there was still a need to improve the wearability, comfort and cost of the product. This study was about designing a comfortable and cost-effective wearable system for mild-to-moderate CTS. Transcutaneous electrical nerve stimulation (TENS) therapy has been used to reduce the pain in the wrist.

After simulation by using Proteus software (which allowed the researchers to draw and simulate electrical circuits using ISIS, ARES and PCB design tools virtually), the circuit with optimum frequency, i.e. 33 Hz was selected, and the circuit was developed on a printed circuit board (PCB). The developed circuit was integrated successfully into the half glove structure.

The developed product had good thermophysiological comfort and hand properties as compared to the commercially available product of the same kind. In vivo testing (It involves the testing with living subjects like animals, plants or human beings) was performed which resulted in 85% confirmed viability of the product against CTS. A glove with an integrated circuit was developed successfully to accommodate various sizes without any sex specifications in a cost-effective way to mitigate the issue of CTS.

Industrial workers, individuals frequently using their hands or those diagnosed with CTS may wish to use this product as therapy. The attention could not be paid to the aesthetic or visual appeal of the developed product.

A very comfortable glove with integrated TENS electrodes was developed successfully to accommodate various sizes without any sex specifications in a cost-effective way to mitigate the issues of CTS.

This study aims to enhance the lubrication performance of thrust bearings. The influence of columnar convex–concave compound microtexture on bearing performance is investigated

Based on the compound microtexture model of thrust bearings, considering surface roughness and turbulent effect, the variation of lubrication characteristics with the change in the compound microtexture parameters is studied.

The results indicate that, compared with circular microtexture, the maximum pressure of compound microtexture of thrust bearings increases by 7.42%. Optimal bearing performance is achieved when the internal microtexture depth is 0.02 mm. Turbulent flow states and surface roughness lead to a reduction in the optimal depth. The maximum pressure and load-carrying capacity of the bearing decrease as the initial angle increases, whereas the friction coefficient increases with the increase in the initial angle. The lubrication performance is best for bearings with a circumferential parallel arrangement of microtexture.

The novel composite microtexture with columnar convex-concave is proposed, and the computational model of thrust bearings is set. The influence of surface roughness and turbulent flow on the bearing performance should be considered for better conforming with engineering practice. The effect of microtexture depth, arrangement method and distribution position on the lubrication performance of the compound microtexture thrust bearing is investigated, which is of great significance for improving tribology, thrust bearings and surface microtexture theory.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This study aims to merge the world’s proven ways of housing finance, including musharakah mutanaqisah, housing cooperatives and real estate crowdfunding, to present an alternative housing unaffordability solution based on the Islamic finance principle. It is intended to reduce the burden of funding for both sides (consumers and developers) and create win–win chances for all stakeholders, including intermediaries. By moving away from debt financing and merging the features of crowdfunding and cooperative, it is hopeful that the burden of home ownership will no longer be the case.

This paper presents the opinions of potential Chinese homebuyers (minority Muslims and most non-Muslims) and a few industry experts toward the proposed model via a mixed research method.

According to the findings, the majority of respondents agreed with the proposed paradigm. Just concerned that China’s lack of community culture and trust could pose a major threat to implementation. However, this paper argues that Chinese local governments may perform pilot testing in places where Islamic culture is prevalent. Their unique community culture and fundamental understanding of Shariah law may affect the viability of the proposed model.

The proposed model would increase the applicability of Islamic finance as a way of protecting the social order of communities in the spirit of upholding justice and fairness. A new type of housing loan based on musharakah mutanaqisah may squeeze out the real estate bubble and provide stakeholders with a multidimensional investment channel. In particular, the study identifies the impact of Chinese Islamic financing on government and cultural needs. It presents possible challenges for implementing the proposed model in reality and helps bridge the gap between theory and practice.

This paper aims to explore the impact of domestic market fragmentation on the innovation performance of enterprises and its mechanism from the perspective of market segmentation, a government behavior with Chinese characteristics.

In order to verify the theoretical hypothesis proposed in the previous article, that is, whether domestic market fragmentation can effectively improve the innovation performance of enterprises, this paper bases on the data of listed companies from 2010 to 2016, empirically testing the theoretical hypothesis by constructing a measurement model.

Domestic market fragmentation has a significant inhibitory effect on enterprise innovation performance. Domestic market fragmentation has heterogeneous effects on innovation performance of enterprises and regions. It is undeniable that domestic market fragmentation does have a certain support effect on state-owned enterprises but the support effect is achieved by distorting regional resource allocation and creating an unfair market environment.

Firstly, this paper explores the impact mechanism of domestic market fragmentation on corporate innovation performance from the perspective of market segmentation, a government behavior with Chinese characteristics, so as to expand and enrich the relevant research on enterprise innovation. Secondly, from the perspective of corporate innovation performance, this paper provides new evidence for the “curse effect” of domestic market fragmentation. Thirdly, this paper tries to shake the domestic market fragmentation support theory from the perspective of distortion effect brought by the “hand of support” of domestic market fragmentation.

The purpose of this paper is to develop a concept and design to cast Al alloys/metal matrix composites (MMCs) by continuous casting process. The various steps involved in the evolution of the design have been reported and discussed in this study.

On the basis of developed design concept, initial prototype design has been prepared in this study. The casting process's melt flow pattern was studied via computer simulation, and the resulting changes were implemented in the original design. The single-phase fluid flow pattern through bottom feeding technique is studied. The equipment was fabricated based on computer simulation and water modelling studies. Finally, validation was performed for the preparation of Al alloys/ MMCs after parameter optimisation. The results were observed in the optical metallography to confirm the alloying and Al MMC preparation.

The developed continuous casting process with bottom feeding technique for the addition of constituent particles shows more efficiency in comparison to the existing batch processes. The final manufactured setup demonstrates effective Al alloy/MMC production as the basis for final fabrication has been accomplished by both computer simulation and water model test. In addition, the microstructure exhibits homogeneous distribution, validating the reliability of the setup.

Integrating continuous casting with continuous reinforcement or master alloy addition is novel in this area. The constraints that batch production had that have been rectified will also lower the contemporary cost of production.

The transient loads on the spherical hybrid sliding bearings (SHSBs) rotor system during the process of accelerating to stable speed are related to time, which exhibits a complex transient response of the rotor dynamics. The current study of the shaft center trajectory of the SHSBs rotor system is based on the assumption that the rotational speed is constant, which cannot truly reflect the trajectory of the rotor during operation. The purpose of this paper truly reflects the trajectory of the rotor and further investigates the stability of the rotor system during acceleration of SHSBs.

The model for accelerated rotor dynamics of SHSBs is established. The model is efficiently solved based on the fourth-order Runge–Kutta method and then to obtain the shaft center trajectory of the rotor during acceleration.

Results show that the bearing should choose larger angular acceleration in the acceleration process from startup to the working speed; rotor system is more stable. With the target rotational speed increasing, the changes in the shaft trajectory of the acceleration process are becoming more complex, resulting in more time required for the bearing stability. When considering the stability of the rotor system during acceleration, the rotor equations of motion provide a feasible solution for the simulation of bearing rotor system.

The study can simulate the running stability of the shaft system from startup to the working speed in this process, which provides theoretical guidance for the stability of the rotor system of the SHSBs in the acceleration process.