This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

This study unveils the mediating mechanism and explores the role of organizational trust in the link between organizational justice and turnover intention among female employees in the banking industry. For this purpose, we gathered data from 336 female workers employed at a Tunisian prominent bank, encompassing both head office and branch locations dispersed throughout the country. Our study analyzed the data using AMOS statistical software version 25 and confirmed our research hypotheses. Our findings showed that procedural justice and interactional justice positively influence organizational trust, while they both have a negative impact on turnover intention among female employees. Furthermore, organizational trust significantly and negatively influences female employees’ turnover intention. Ultimately, we have demonstrated that organizational trust completely mediates the link between procedural and interactional justice and female employees’ turnover intention. This highlights the significance of organizational trust in conditioning the relationships linking procedural and interactional justice to turnover intention among female employees. Hence, top management should put more emphasis on building organisational trust among their female employees to ensure positive attitude and behaviour. Other implications for practitioners and researchers are elaborated.

Integrated Resource Management plays a crucial role in sustainable development by ensuring efficient allocation and utilization of natural resources. Remote Sensing (RS) and Geographic Information System (GIS) have emerged as powerful tools for collecting, analyzing, and managing spatial data, enabling comprehensive and integrated decision-making processes. This review article uniquely focuses on Integrated Resource Management (IRM) and its role in sustainable development. It specifically examines the application of RS and GIS in IRM across various resource management domains. The article stands out for its comprehensive coverage of the benefits, challenges, and future directions of this integrated approach.

Accurate temperature control during the induction heating process of carbon fiber reinforced polymer (CFRP) is crucial for the curing effect of the material. This paper first builds a finite element model of induction heating, which combines the actual fiber structure and resin matrix, and systematically analyzes the heating mechanism and temperature field distribution of CFRP during the heating process. Based on the temperature distribution and variation observed in the material heating process, a PID control method optimized by the sparrow search algorithm is proposed, which effectively reduces the temperature overshoot and improves the response speed. The experiment verifies the effectiveness of the algorithm in controlling the temperature of the CFRP plate during the induction heating process. This study provides an effective control strategy and research method to improve the accuracy of temperature control in the induction heating process of CFRP, which helps to improve the results in this field.

This paper aims to verify the possibility of utilising water-in-diesel emulsions (WiDE) as an alternative drop-in fuel for diesel engines. An 8% WiDE was produced to be tested in a four-stroke, indirect injection (IDI) diesel engine and compared to EN590 diesel fuel. An eddy current brake and an exhaust gas analyser were utilised to measure different engine parameters such as torque, fuel consumption, and emissions at different engine loads. The results show that the engine running on emulsified fuel leads to a reduction in torque and power, an increase in the specific fuel consumption, and slightly better thermal efficiency. The highest percentual increment of thermal efficiency for WiDE is obtained at 100% engine load, 5.68% higher compared to diesel. The emissions of nitric oxide (NO) and carbon dioxide (CO₂) are reduced, but carbon monoxide (CO) and hydrocarbons (HC) emissions are increased, compared to traditional diesel fuel. The most substantial decrease in NO and CO₂ levels was achieved at 75% engine load with 33.86% and 25.08% respectively, compared to diesel.