Smart electric meters play a pivotal role in making energy systems decarbonized and automating the energy system. Smart electric meters denote huge business opportunities for both public and private companies. Utility players can manage the electricity demand more efficiently whereas customers can monitor and control the electricity bill through the adoption of smart electric meters. The study examines the factors affecting the adoption intention of smart electric meters in Indian households. This study draws a roadmap that how utility providers and customers can improve the smart electric meters adoption. The study has five independent variables (performance expectancy, effort expectancy, social influence, environmentalism, and hedonic motivation) and one dependent variable (adoption intention). The sample size for the study is four hundred and sixty-two respondents from Delhi and the National Capital Region (NCR). The data was analysed using structural equation modelling (SEM). The results of this study have confirmed that performance expectancy, environmentalism, and social influence have a significant impact on the intention of adopting smart electric meters. Therefore, utility providers can improve their strategies to attract more customers to adopt smart electric meters by focusing more on the performance of smart electric meters and by making them environmentally friendly. This research offers meaningful insights to both customers and utility providers to make energy systems decarbonized and control energy consumption.

In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.

The search for the development of nanostructured materials has led to the study of the properties of their precursors. For the production of nanofibers by the electrospinning process, it is necessary to determine the rheological parameters of the precursor solutions. Since these properties can be influenced by the processing variables and chemical composition of the polymer, this study aims to elucidate the effect of the addition of vinyl monomers in the formulation of nanofibers based on polyacrylonitrile and to determine the optimal parameters for the production of the precursor polymer solution. The effects of temperature and addition of vinyl monomers were evaluated by rheometry, from the analysis of the variation of the viscosity of the solutions, and by microscopy, the morphology of the nanofibers produced. It was observed that the increase in the temperature used to produce the solutions improves the fibers’ properties. Still, there is a relationship between the time of exposure of the polymeric solution to the temperature and the homogeneity of the fibers, which cannot exceed 45 min. The addition of vinyl monomers, to produce PAN-PVA co-polymeric fibers, increases the conductivity and reduces the viscosity of the solutions, resulting in more refined and homogeneous fibers.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The mining issue’s real-world impact is directly linked to the insufficient policing efforts by relevant institutions, potentially affecting the credibility of law enforcement agencies and regional performance. This research project sought to evaluate policing performance related to mining activities in Indonesian regional areas. Using an indexing method, a composite index was developed based on supervision, partnership, and law enforcement aspects. This index functioned as a representation of policing within the mining and quarrying context. The evaluation was carried out in Indonesian provinces with active mining and quarrying operations. The composite index was then juxtaposed with regional gross domestic products to gauge the correlation between policing and regional economic performance. Results revealed that regions heavily reliant on mining for regional GDP, like East Kalimantan, South Sumatera, and Papua, tended to have lower policing indices due to shortcomings in supervision and law enforcement. Conversely, regions with stronger policing indices typically excelled in the supervisory dimension, as seen in Yogyakarta. The study suggests that engaging with communities and increasing the ratio of mine inspectors to mine areas can enhance mining governance and regional competitiveness. Boosting the number of mine inspectors in specific areas can also positively impact overall policing activities within mining regions.