Numerical study of subcooled and saturated flow boiling in the curved and helically  coiled tubes in presence of phase change is one of the challenging area of CFD studies. In this paper, the CFD modeling of the nucleate and convective flow boiling in the small helically coiled tube at low vapor quality (up to the 18.93 percent) region is studied. A proper Eulerian-based mathematical model is used for interphase exchange forces and heat transfer between two phases in CFD modeling using Bulk boiling model. The results show that, the inner and the bottom wall of the helically coiled tube have the lowest and the highest heat transfer coefficient, respectively. The effect of change in coil diameter, helical pitch and tube diameter is investigated on the counters of vapor volume fraction. It is seen that at low vapor quality flows, the heat transfer coefficient is enhanced by decreasing in coil diameter, tube diameter and increasing in coil pitch of helically coiled tube. 

Based on the resource-based view and institutional theory, this study investigates the impact of their environmental management capabilities and environmental, social, and governance (ESG) pressure on the non-financial performance of small and medium-sized enterprises (SMEs). In particular, it examines the interaction effect of ESG pressures on the relationship between SMEs’ environmental management capabilities and non-financial performance. For this study, a total of 1865 SME lists were obtained through Jeonnam Techno Park and Jeonnam Small Business Job and Economy Promotion Agency. Based on this, a total of 127 questionnaires were returned as a result of a telephone, e-mail, and online survey, and finally, an empirical analysis was conducted based on 120 questionnaires. We conducted an empirical analysis of Korean SMEs and obtained the following results: First, environmental management capabilities have a significant, positive effect on SMEs’ non-financial performance. Second, ESG pressure has a significant, negative effect on the non-financial performance of SMEs. Next, we analyzed the moderating effect of ESG pressures and observed that ESG pressures strengthen the positive effect of environmental management capabilities on non-financial performance. Based on the resource-based perspective and institutional theory, this study provides meaningful academic implications by examining environmental management capabilities and ESG pressures, which have not been identified in previous studies, as factors of non-financial performance that are becoming important under the new management paradigm, such as climate change and ESG. Furthermore, while ESG pressure has a significant negative effect on non-financial performance, we find that it is a moderating variable that strengthens the relationship between SMEs’ environmental management capabilities and non-financial performance, which has useful academic and practical implications for ESG and strategic management.

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

This study aims to examine and analyze financial statement fraud from the perspective of the hexagon theory using secondary data. The research sample was selected through purposive sampling, consisting of Ministries and Agencies in Indonesia. The research method employing the OLS (ordinary least squares) approach involves testing the model’s suitability through the F-statistical test, evaluating the coefficient of determination by examining, and conducting hypothesis testing using EViews. The findings of this study suggest that pressure and sscapability do not significantly influence financial reporting fraud. In contrast, opportunity, rationalization, arrogance, and collusion positively and significantly impact financial fraud reports. Implementing a whistleblowing system is crucial for ensuring that e-procurement encompasses all elements of government organizations, serving as a means of transparency and accountability to mitigate the occurrence of fraudulent financial reports within government entities, particularly in Ministries and Agencies in Indonesia. The financial audit opinion is not intended to detect fraud but to assess conformity with government accounting standards, the extent of disclosure, compliance with legislation, and the effectiveness of the government's internal control system. This can encourage institutions in other countries to strengthen the financial security of their organizations.

Proposed herein is an environment-friendly method to realize oil/water separation. Nylon mesh is exposed to atmospheric pressure plasma for surface modification, by which micro/nano structures and oxygen-containing groups are created on nylon fibers. Consequently, the functionalized mesh possesses superhydrophilicity in air and thus superoleophobicity underwater. The water pre-wetted mesh is then used to separate oil/water mixtures with the separation efficiency above 97.5% for various oil/water mixtures. Results also demonstrate that the functionalized nylon mesh has excellent recyclability and durability in terms of oil/water separation. Additionally, polyurethane sponge slice and polyester fabric are also functionalized and employed to separate oil/water mixtures efficiently, demonstrating the wide suitability of this method. This simple, green and highly efficient method overcomes a nontrivial hurdle for environmentally-safe separation of oil/water mixtures, and offers insights into the design of advanced materials for practical oil/water separation.

Control of key technological and benchmark flows of polymer fluids poses a number of challenges. Some of them are nowadays under active investigation and rather far from complete under­stan­ding. This review considers such phenomena as both practically important and governed by funda­mental laws of rheology and non-linear fluid mechanics. We observe, shear bands in polymeric and other complex structured fluids (like wormlike micellar solutions or soft glassy materials), birefrigerent strands, peculiarities of stress and pressure losses in fluids moving through com­plex shape domains. These and other processes involve in­ho­mo­geneity, in­stabilities and tran­sient modes creeping in flow fields. In practical aspect this is of interest in such industrial process as polymer flooding for Enhanced Oil Recovery (EOR), where a flow inhomogeneity affects a poly­mer solution injectivity and residual oil saturation. The value of viscoelasticity in the polymer flooding is estimated. The obser­va­tion is con­clu­ded by some new results on relation between polymer concentration in solutions and viscoelastic traits of benchmark flows.