This study aims to elucidate the impact of marketing investment dimensions (MTS, MTOE, ROMI) on profitability indicators (ROA, ROE, GPM, OPM) and sustainable growth indicators (SGR, ARG) for service companies. The study population consisted of 135 service companies listed on the Amman Stock Exchange. A purposive sample of 55 companies was selected from this population. Financial reports and statements from 2018–2022 for these companies were analyzed to achieve the study objectives, employing appropriate statistical methods like multiple regression to test hypotheses. Previous literature shows conflicting results regarding the relationship between marketing investment dimensions and profitability/sustainable growth. Some studies found positive impacts, while others did not. This study contributes to this debate by providing statistical evidence. The results show that higher MTS, MTOE, and ROMI have a positive impact on SGR, OPM and ROA but a negative impact on GPM, ARG, and ROE. This underscores that marketing investments should be viewed in conjunction with overall operating expenses. Companies that control other expenses and increase the marketing investment proportion of total operating expenses may achieve better financial performance. Marketing investment metrics can serve as useful diagnostics and measures of effectiveness for improving marketing profitability, financial performance, and growth. In summary, this study statistically demonstrates the nuanced impacts of marketing investments on service company profitability and sustainable growth indicators. The results emphasize analyzing marketing spends in context of broader expenses and overall company financial health.

In the contemporary landscape characterized by technological advancements and a progressive economic environment, the utilization of currency has undergone a paradigm shift. Despite the growing prevalence of digital currency, its adoption among the Vietnamese population faces several challenges, including limited financial literacy, concerns over security, and resistance to change from traditional cash-based transactions. This research aims to identify these challenges and propose solutions to encourage the widespread use of digital currency in Vietnam. This research adopts a quantitative approach, utilizing Likert scale questionnaires, with a dataset of 330 records. The interrelationships among variables are analyzed using partial least squares structural equation modeling (PLS-SEM). The analysis results substantiate the viability of the research model, confirming the hypotheses. The findings demonstrate a positive relationship and the significance impact of factors such as perceived usefulness (PU), perceived ease of use (PEOU), perceived trust (PT), social influence (SI), openness to innovation (OI), and financial knowledge (FK) to intention to use digital currency (IUDC). Thereby aiming to inform policymakers, industry stakeholders, and the wider community, fostering a deeper understanding of consumer behavior and providing solutions to enhance the adoption of digital currency in the evolving landscape of digital finance.

The well-being of society can be realized through meeting basic needs, one of which is providing public infrastructure. This study examines the role of Natural Resource Revenue Sharing Funds (DBH SDA) on government investment in infrastructure in 491 regencies/cities in Indonesia. The testing in this research uses panel data regression analysis. The results show that per capita DBH SDA in Indonesia during the study period of 2010–2012 has a significant and positive influence on government investment in infrastructure. The selection of this period is based on the consideration that a resources boom has occurred, where there is an increased global demand for natural resource commodities followed by an increase in commodity prices, thereby positively impacting revenue for countries or regions abundant in natural resources. Despite DBH SDA having a significant and positive influence, regional spending on infrastructure tends to be more influenced by central government transfers such as General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Own-source Revenue (PAD). It was found that government investment in infrastructure tends to be influenced by transfer funds, indicating that the role of the central government remains significant in determining the infrastructure expenditure of regencies/cities in Indonesia.

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. 

This study aims at analyzing the consumers’ perception towards online purchasing bakery goods on subjective norm (SN), computer self-efficacy (CSE), and technology acceptance model (TAM). Convenience sampling was used and the final sample of respondents was made of 344 participants, with an effective recovery rate of 96%, who bought bakery goods on the LINE social platform in Nantou County. Descriptive statistics, confirmatory factor analysis, and SEM structural equation model were used to test the research hypothesis. The results show that after adding external variables to the technology acceptance model (TAM), the application of purchasing bakery goods online is significant; the consumers’ behavior of purchasing bakery goods online, subjective norm (SN), computer self-efficacy (CSE), and technology acceptance model (TAM) have cause-and-effect relationships. This research concludes that it is easy, helpful, and worthy to use the Internet to buy bakery goods.