Solar energy is a reliable and abundant resource for both heating and power generation. The current research examines how the novel class of nano-embedded Bees wax phase change materials (NEBPCMs) improves heat storage qualities. The synthetic NEBPCMs were subjected to experimental testing using, XRD, Bees wax and Al2O3 FESEM. A typical solar water heating system features a flat plate collector unit incorporating Bees Wax phase change material (NEBPCM) combined with varying concentrations of Al2O3 (0.01%, 0.015%, and 0.02%). The absorber plate surface is coated with a Nano-hybrid coating consisting of Black Paint, Al2O3, and additional Fe3O4 at a 2% concentration. Pure water is frequently used in these solar water heaters (SWH), with performance evaluations conducted using different Bees Wax and Al2O3 concentrations of NEBPCM (Bees Wax + Al2O3). The system’s efficiency is assessed across different flow rates (60, 90, and 120 kg/hr) and tilt angles (15, 30, and 45 degrees). This study aims to examine the feasibility of using PCMs to store solar energy for night time water heating, ensuring a continuous supply of hot water maximum efficiency achieved by using NEBPCM in solar water heater 52.26% at a flow rate of 120 Kg/hr, at angle of 45 degrees and Concentration 0.015%.

This study examines the rapid convergence of the tourism industry with other sectors, driven by the expanding experience economy. A conceptual model was introduced encompassing industry convergence patterns, paths, and effects to assess this convergence’s effectiveness. Using a survey of 392 tourists in Macau, these findings reveal that the tourism industry convergence path and mode positively influence the convergence effect, thereby shaping tourists’ perceived value. Moreover, this study identifies that convergence mode and effect mediate the relationship between the tourism industry convergence path and perceived value. This study validates the efficacy of industrial convergence paths and models in fostering regional industry convergence within the tourism sector. Additionally, it contributes a theoretical framework for evaluating industry convergence effects at a micro level, enhancing both the theoretical understanding and practical applications of Macao’s tourism industry and industrial convergence theory.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

This study examines how Artificial Intelligence (AI) enhances Sharia compliance within Islamic Financial Institutions (IFIs) by improving operational efficiency, ensuring transparency, and addressing ethical and technical challenges. A quantitative survey across five Saudi regions resulted in 450 validated responses, analyzed using descriptive statistics, ANOVA, and regression models. The findings reveal that while AI significantly enhances transparency and compliance processes, its impact on operational efficiency is limited. Key barriers include high implementation costs, insufficient structured Sharia datasets, and integration complexities. Regional and professional differences further underscore the need for tailored adoption strategies. It introduces a novel framework integrating ethical governance, Sharia compliance, and operational scalability, addressing critical gaps in the literature. It offers actionable recommendations for AI adoption in Islamic finance and contributes to the global discourse on ethical AI practices. However, the Saudi-specific focus highlights regional dynamics that may limit broader applicability. Future research could extend these findings through cross-regional comparisons to validate and refine the proposed framework. By fostering transparency and ethical governance, AI integration aligns Islamic finance with socio-economic goals, enhancing stakeholder trust and financial inclusivity. The study emphasizes the need for targeted AI training, the development of structured Sharia datasets, and scalable solutions to overcome adoption challenges.

This study investigates the impact of various educational and social factors on the digital skills of vocational education and training (VET) students, emphasizing the significance of continuous skill development in the digital age. Utilizing structural equation modeling (SEM), the paper analyzes data from 382 adult VET students in Greece, examining the effects of Erasmus program participation, daily computer use, educational platforms, and social network engagement on digital competencies. The findings reveal that participation in Erasmus programs and the use of educational platforms significantly enhance students’ digital skills, highlighting the value of international experiences and digital learning tools in VET. Conversely, daily computer use alone does not significantly impact digital skills, suggesting that structured and purposeful digital tool integration is essential for skill development. The study also underscores the positive role of social networks in improving content management skills, advocating for their strategic use in educational settings. These results demonstrate the need for targeted digital literacy initiatives within VET programs to prepare students for modern labor market demands. The research contributes to the theoretical understanding of digital skill acquisition and offers practical insights for educators and policymakers to enhance VET curricula, fostering economic and social progress through improved digital literacy.

Biomass production (BIO) and its anomalies were modeled using MODIS satellite images and gridded weather data to test an environmental monitoring system in the biomes Atlantic Forest (AF) and Caatinga (CT) within SEALBA, an agricultural growing region bordered by the states of Sergipe (SE), Alagoas (AL), and Bahia (BA), Northeast Brazil. Spatial and temporal variations on BIO between these biomes were strongly identified, with the annual long-term averages (2007–2023) for AF and CT of 78 ± 22 and 58 ± 17 kg ha−1 d−1, respectively. BIO anomalies were detected through its standardized indexes—STD (BIOSTD), comparing the results for the years from 2020 to 2023 with the long-term rates from 2007 to each of these years. The highest negative BIOSTD values were in 2023, but concentrated in CT, indicating periods with the lowest vegetation growth, regarding the long-term conditions from 2007 to 2023. The largest positive BIOSTD values were for the AF biome in 2022, evidencing the highest vegetative vigor in comparison with the long-term period 2007–2022. The proposed BIO monitoring system is important for environmental policies as they picture suitable periods and places for agricultural and forestry explorations, allowing sustainable managements under climate and land-use changes conditions, with possibilities for replication of the methods in other environmental conditions.