Paraffin wax is the most common phase change material (PCM) that has been broadly studied, leading to a reliable optimal for thermal energy storage in solar energy applications. The main advantages of paraffin are its high latent heat of fusion and low melting point that appropriate solar thermal energy application. In addition to its accessibility, ease of use, and ability to be stored at room temperature for extended periods of time, Nevertheless, improving its low thermal conductivity is still a big, noticeable challenge in recently published work. In this work, the effect of adding nano-Cu2O, nano-Al2O3 and hybrid nano-Cu2O-Al2O3 (1:1) at different mass concentrations (1, 3, and 5 wt%) on the thermal characteristics of paraffin wax is investigated. The measured results showed that the peak values of thermal conductivity and diffusivity are achieved at a wight concentration of 3% when nano-Cu2O and nano-Al2O3 are added to paraffin wax with significant superiority for nano-Cu2O. While both of those thermal properties are negatively affected by increasing the concentration beyond this value. The results also showed the excellence of the proposed hybrid nanoparticles compared to nano-Cu2O and nano-Al2O3 as they achieve the highest values of thermal conductivity and diffusivity at a weight concentration of 5.0 wt%.
The present study investigates the relationship between audit quality and earnings management in banks listed on the Stock Exchange of Iraq and Oman. This paper used audit firm size, auditors’ industry expertise, audit report timeliness, auditor change, and auditors’ opinions to measure audit quality. Financial statements, notes attached to financial statements, and reports of independent auditors of 28 banks listed on the Iraqi Stock Exchange and 8 banks listed on the Oman Stock Exchange during the financial period of 7 years (2015 to 2021), and hypotheses were tested using EViews software and panel data. The results of the hypothesis testing showed no significant relationship between the firm size and the auditors’ change and earnings management for both countries (Iraq and Oman). This is while the relationship between the auditor’s industry expertise, the timely presentation of the audit report, and the auditor’s opinion and earnings management for both countries (Iraq and Oman) is negative.
Breast cancer was a prevalent form of cancer worldwide. Thermography, a method for diagnosing breast cancer, involves recording the thermal patterns of the breast. This article explores the use of a convolutional neural network (CNN) algorithm to extract features from a dataset of thermographic images. Initially, the CNN network was used to extract a feature vector from the images. Subsequently, machine learning techniques can be used for image classification. This study utilizes four classification methods, namely Fully connected neural network (FCnet), support vector machine (SVM), classification linear model (CLINEAR), and KNN, to classify breast cancer from thermographic images. The accuracy rates achieved by the FCnet, SVM, CLINEAR, and k-nearest neighbors (KNN) algorithms were 94.2%, 95.0%, 95.0%, and 94.1%, respectively. Furthermore, the reliability parameters for these classifiers were computed as 92.1%, 97.5%, 96.5%, and 91.2%, while their respective sensitivities were calculated as 95.5%, 94.1%, 90.4%, and 93.2%. These findings can assist experts in developing an expert system for breast cancer diagnosis.
The human brain has been described as a complex system. Its study by means of neurophysiological signals has revealed the presence of linear and nonlinear interactions. In this context, entropy metrics have been used to uncover brain behavior in the presence and absence of neurological disturbances. Entropy mapping is of great interest for the study of progressive neurodegenerative diseases such as Alzheimer’s disease. The aim of this study was to characterize the dynamics of brain oscillations in such disease by means of entropy and amplitude of low frequency oscillations from Bold signals of the default network and the executive control network in Alzheimer’s patients and healthy individuals, using a database extracted from the Open Access Imaging Studies series. The results revealed higher discriminative power of entropy by permutations compared to low-frequency fluctuation amplitude and fractional amplitude of low-frequency fluctuations. Increased entropy by permutations was obtained in regions of the default network and the executive control network in patients. The posterior cingulate cortex and the precuneus showed differential characteristics when assessing entropy by permutations in both groups. There were no findings when correlating metrics with clinical scales. The results demonstrated that entropy by permutations allows characterizing brain function in Alzheimer’s patients, and also reveals information about nonlinear interactions complementary to the characteristics obtained by calculating the amplitude of low frequency oscillations.
This paper analyses the impact of an integrated business management system on business operations in trade in Republic of Croatia. The integration of management systems provides various benefits to a company, so the aim of this paper is to analyse the impacts of integrated management systems on the business operations of trade companies in the Republic of Croatia. The purpose of this paper is to examine and analyse, but also to adequately theoretically argue the impact of transformational leadership, quality culture, and the degree of integration on the development of integrated management systems. Empirical research investigated integrated management systems in companies in the trade sector in the Republic of Croatia. Based on the set conceptual model and research results, we conclude that companies with a highly developed quality culture have proven management system integration. Our research didn’t confirm the significance of transformational leadership in interpreting changes in the degree of management system integration, but it highlights the positive correlation between the application of quality culture and integration; confirms the substantial impact of integrated management systems on both internal and external benefits, emphasizing its strategic imperative for sustained business success.
This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.
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