This research introduces a novel framework integrating stochastic finite element analysis (FEA) with advanced circular statistical methods to optimize heat pump efficiency under material uncertainties. The proposed methodologies and optimization focus on balancing the mean efficiency and variability by adjusting the concentration parameter of the Von Mises distribution, which models directional variability in thermal conductivity. The study highlights the superiority of the Von Mises distribution in achieving more consistent and efficient thermal performance compared to the uniform distribution. We also conducted a sensitivity analysis of the parameters for further insights. The results show that optimal tuning of the concentration parameter can significantly reduce efficiency variability while maintaining a mean efficiency above the desired threshold. This demonstrates the importance of considering both stochastic effects and directional consistency in thermal systems, providing robust and reliable design strategies.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

Road construction and maintenance are key interventions that support economic potential in the country. However, the deplorable state of some roads in Nigeria, and in Cross River and Akwa Ibom states draws research concerns. This paper seeks to examine the impact of the Niger Delta Development Commission Intervention on road construction and economic activities in Cross River and Akwa Ibom States, Nigeria. Using the Sustainable Development Framework, a survey research design was employed, gathering data from 400 respondents across both states. The chi-square statistical technique was used to test the hypothesis that the Niger Delta Development Commission Intervention has no significant impact on road construction in Akwa Ibom and Cross River States. The result of the data analysis showed the calculated value X² = 1592 > 16.92. By this result, the null hypothesis was rejected (16.92) at 0.05 level of significance and 9 Degrees of Freedom, and the alternate was accepted. The study concludes that NDDC road projects have positively influenced economic activities and livelihoods in the states. However, it highlights the need for further improvements, particularly on the Calabar-Itu federal highway.

Plastic products, including plastic packaging, were products whose increasing demand continued because the community still needed plastic as packaging. On the other hand, plastic waste, which was increasingly high and difficult to decompose, was a problem that needed to be solved together. This study aims to understand how plastic company packaging implements TQM, its environmental impact, and how plastic packaging companies are taking steps towards green manufacturing. This research used a qualitative phenomenological method to understand the problem based on the actor’s perspective. The data collection method was in-depth interviews with informants from 3 plastic companies in East Java, Indonesia, followed by observation and FGD. We carried out Triangulation, member checking, and professional involvement to determine the data’s validity, reliability, and trustworthiness. The results of this study indicated a management system that promotes quality as a business strategy and is oriented towards customer satisfaction by involving all members of the organization. TQM emphasized continuous improvement, customer satisfaction, and employee involvement. By implementing aspects of TQM, plastic packaging companies could improve their production processes and reduce waste, increasing efficiency and profitability. In addition, TQM could also contribute to the company’s green performance by promoting environmentally friendly practices, including using electric machines to replace hydraulic machines, thereby reducing the use of electrical energy and CO₂ emissions. The use of solar panels was a step towards green manufacturing. Companies that adopt TQM principles are more likely to implement environmentally friendly initiatives such as reducing energy consumption and using recyclable materials and can demonstrate a commitment to corporate social responsibility. The company’s membership in EcoVadis and SMETA further strengthens the company’s direction towards Green Manufacturing and competitive advantage.

This study aimed to explore the indirect effects of appearance-related anxiety (ARA) on Instagram addiction (IA) through sequential mediators, namely social media activity intensity (SMAI) and Instagram feed dependency (IFD). The study also aimed to provide theoretical explanations for the observed relationships and contribute to the understanding of the complex interplay between appearance-related concerns, social media usage, and addictive behaviors in the context of IA. A sample of 306 participants was used for the analysis. The results of the sequential mediation analysis (SMA) revealed several important findings. Firstly, the mediation model demonstrated that SMAI mediated the relationship between ARA and IA. However, there was no direct relationship observed between ARA and SMAI. Secondly, the analysis showed that IFD acted as a second mediator in the relationship between ARA and IA. Both ARA and SMAI had significant direct effects on IA, indicating their individual contributions to addictive behaviors. Furthermore, the total effect model confirmed a positive relationship between ARA and IA. This finding suggests that ARA has a direct influence on the development of IA. The examination of indirect effects revealed that ARA indirectly influenced IA through the sequential mediators of SMAI, IFD, and ultimately IA itself. The completely standardized indirect effect of ARA on IA through these mediators was found to be significant. Overall, this study provides evidence for the indirect effects of ARA on IA and highlights the mediating roles of SMAI and IFD. These findings contribute to our understanding of the psychological mechanisms underlying the complex relationship between appearance-related concerns, social media usage, and the development of IA.

“This paper’s purpose l is to determine whether certain firm-specific factors have an influence on the catering theory of dividend in the MENA region.” The catering theory of dividend related to the dividend policy by the different companies used in our paper to explain the decision by managers. The sample includes 600 non-financial firms listed stocks in the Stock Exchange of 6 countries from MENA region during the years 2010–2019. Catering theory explains why managers initiate (continue) to distribute dividends. A high dividend premium encourages managers to increase the level of dividend payment and explains why firms pay dividends or do not pay them thereafter. Investors should increase their demand for dividends to push managers to comply. Investors show their preference for dividend to self control, satisfaction and increase their profit. “This could be the catering incentive of the firm to decide to pay dividends”. Even although the result Investor preference for dividend is explained by different factors related to the firms characteristics from each firms is different from markets, it can be the evidence supporting the catering theory of dividend, not only in well-developed markets, but also in emerging markets such as our country.