The porous carbon/Ni nanoparticle composite was prepared by a freeze-drying method using NaCl as the template. It was applied in the effect of the concentration, adsorption time, and temperature of adsorption on the adsorption behavior. The kinetic model and the adsorption isothermic fitting results show that the adsorption behavior fits with the pseudo-secondary dynamics and the Langmuir isothermal model, indicating that the adsorption process is monolayer adsorption. Thermodynamic results indicate that the adsorption process is spontaneous physicochemical adsorption. The fitting showed that the porous carbon/Ni nanoparticle composites reach 217.17 mg·g^-1, at 313 K indicates good adsorption for Congo red.

This study aims to elucidate the digital transformation process in Tunisian companies, identify its driving factors, and explain its key success factors. We examine a sample of 70 companies across various economic sectors using a Multinomial Logistic regression to assess the impact of digital strategy, corporate culture, and leadership on digital transformation success. The dependent variable “digital maturity” is categorized into low, medium, and high, with medium serving as the reference category. The results indicate a significant and positive effect of digital strategy on digital transformation success. Leadership influences companies at a low level of digital maturity but does not significantly impact those at a high maturity level. Corporate culture does not significantly affect digital transformation. Digital strategy is crucial for the success of digital transformation in Tunisian companies, while leadership plays a role primarily at lower maturity levels. Corporate culture, however, does not significantly contribute to digital maturity. The study provides insights for Tunisian companies and policymakers to focus on developing robust digital strategies and leadership qualities to enhance digital transformation efforts. This research expands the theoretical base on digital transformation in the Tunisian context, identifying critical success factors and barriers, and confirming the significant role of digital strategy in successful digital transformations.

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

The rapidly growing construction industry often deals with complex and dynamic projects that pose significant safety risks. One of the state-owned companies in Indonesia is engaged in large-scale toll road construction projects with a high incidence of workplace accidents. This study aims to improve safety performance in toll road construction by implementing the Scrum framework. The study uses a System Dynamics approach to model interactions between the Scrum framework, project management, and work safety subsystems. Various scenarios were designed by modifying controlled variables and system structures, including introducing a punishment entity. These scenarios were evaluated based on their impact on reducing incidents and the incident rate over the project period. The results indicate that the combined scenario significantly reduces incidents and incident rates in different conditions. The study also finds a strong relationship between Scrum framework implementation and improved safety performance, demonstrating a reduction in incidents and incident rates by over 50% compared to existing conditions. This research underlines the effectiveness of the Scrum framework in enhancing safety in construction projects.