Unfolding sustainable auditing ecosystem formation path through digitalization transformation: How digital intelligence of accountant fosters the digitalization capabilities

This research aims at indulging a consistent image of how Digitalization Capabilities (DC) demonstrates an impact on Sustainable Auditing Ecosystem (SAE) within public sector organizations (PSOs) in developing countries, especial in an emerging market, and gives insights regarding to divergent impacts of the interconnection between DC and SAE moderated by different levels of Accountants' Digital Intelligence (ADI). The state-of-the-art structural equation modelling (SEM) was employed to statistically analyze the survey data collected from self-administered questionnaire distributed to a convenient sample of 323 respondents. Additionally, multi-group analysis (MGA) was implemented to explore the heterogeneity of data and examined substance of the difference in the parameters caused by the moderating variable. The obtained results advocated that it was paramount for PSOs to increase DC for SAE formulation. The MGA findings highlighted a statistically significant difference in the impacts of DC on SAE between various levels of ADI. The insights acquired from final model emerged as a foundation which might buttress policymakers and PSOs' practitioners in initiatives development pertaining to digitalization for SAE formulation.

Role of energy consumption and sustainability-oriented eco-innovation on economic growth: evidence from Middle Eastern economy

Economic growth is a global requirement that requires extensive energy consumption, and this phenomenon needs researchers' attention and regulators' focus. Thereby, the paper scrutinizes the determinants of energy consumption such as fossil fuel energy consumption (FFEC), energy use, nuclear energy consumption (NEC), energy import, and renewable energy consumption (REC) and sustainability-oriented eco-innovation and their effectiveness on the economic growth of Saudi Arabia. The study extracted data from the World Bank from 1989 to 2020. Stationarity was examined using augmented Dickey-Fuller (ADF) tests, and the associations among constructs were analyzed through QARDL model. The findings revealed that FFEC, EU, NEC, EI, REC, and sustainability-oriented eco-innovation are significantly correlated with the EG of Saudi Arabia. The study also provides insights to new researchers who will investigate this area in the future and guides regulators in developing regulations related to economic growth using an appropriate level of energy and adoption of sustainability-oriented eco-innovation.

Performance evaluation of using evacuated tubes solar collector, perforated fins, and pebbles in a solar still - experimental study and CO2 mitigation analysis

The combination of various methods of increasing evaporation rate can highly impact the performance of solar desalination. This investigation aims to find the impact of using evacuated tubes solar collector, perforated fins, and pebbles on the performance enhancement of a solar still. Simultaneously six-evacuated-tube solar collector to raise the evaporation rate of the system, the perforated fins to increase the heat transfer surface between water and absorber, and the immersed pebbles stone in the water to keep the high water temperature at low solar radiation were considered. The hourly and cumulative distillate output (DO) values are presented separately for the daytime and nighttime to provide extensive insight. The results indicate that on a sample day from the six months of experiments, which was in February 2019, the time for DO peak shifts from 1 to 3 p.m. Moreover, the temperature values for MSS experience almost 43 ℃ jumps on the peak and almost 19 ℃ increase on average compared to CSS. Furthermore, the cumulative DO in the daytime reaches from 2.515 to 6.662 L, while during the nighttime, an increase from 0.057 to 0.872 L is observed. Additionally, during the six months, the average DO jumps from 2.88 to 7.03 L, which means a significant enhancement of 144.1%. Moreover, the costs per liter of MSS and CSS are 0.0051 and 0.0056 dollars per liter, respectively. The net amount of CO₂ reduction of MSS was improved by about 2.44 times higher than CSS.

Feature Analysis for Imbalanced Learning

Based on the results of artificial samples generated in the minority class and through the label regulation of the neighbor samples of the majority class, the precision of the classification prediction for imbalanced learning has clearly been enhanced. This article presents a unified solution combining learning factors to improve the learning performance. The proposed method solves this imbalance through a feature selection incorporating the generation of artificial samples and label regulation. A probabilistic representation is used for all aspects of learning: class, sample, and feature. A Bayesian inference is applied to the learning model to interpret the imbalance occurring in the training data and to describe solutions for recovering the balance. We show that the generation of artificial samples is sample based approach and label regulation is class based approach. We discovered that feature selection achieves surprisingly good results when combined with a sample- or class-based solution.

Biocharacteristics and draft genome sequence of Halomonas hydrothermalis C22, a pyruvate-producing halophilic bacterium isolated from a commercial Spirulina culture in Vietnam

Halophilic bacteria are receiving increasing attention for industrial chemical production processes due to their unique properties. Herein, an alkaliphilic and halophilic bacterium was isolated from a commercial Spirulina culture at Nghe An province in Vietnam and found to secrete pyruvate. Pyruvate is widely used as a starting material in the industrial biosynthesis of pharmaceuticals, and is employed for production of crop protection agents, polymers, cosmetics, and food additives. Phenotypic and chemotaxonomic characterization, and the 16S rRNA gene sequence homology with Halomonas hydrothermalis strain DSM 15,725 (99.2%) predicted that the strain belongs to the Halomonas genus, thus we named this strain as H. hydrothermalis strain C22. We investigated the biocharacteristics and capacity of strain C22 and determined the draft genome sequence comprising 3,934,166 bp with a G + C content of 60.2% encoding 3,668 proteins, 58 tRNAs, 9 rRNAs, and 1 tmRNA. Maximal pyruvate secretion reached 51.1 g/l after 84 h of cultivation. The results will facilitate future studies on the genetic and metabolic diversity of halophilic bacteria and expand our understanding of important bioprocesses in this microorganism.

Transport and bioaccumulation of polychlorinated dibenzo-p-dioxins and dibenzofurans at the Bien Hoa Agent Orange hotspot in Vietnam

The Bien Hoa airbase (south of Vietnam) is known as one of the Agent Orange hotspots which have been seriously contaminated by Agent Orange/dioxin during the Vietnam War. Hundreds of samples including soil, sediment and fish were collected at the Bien Hoa Agent Orange hotspot for assessment of the environmental contamination caused by dibenzo-p-dioxins and polychlorinated dibenzofurans (PCDD/Fs). The toxicity equivalency quotient (TEQ) concentration of PCDD/Fs in soil and sediment varied from 7.6 to 962,000 and 17 to 4860 pg/g dry wt, respectively, implying very high contamination of PCDD/Fs in several areas. PCDD/F levels in fish ranged between 1.8 and 288 pg/g TEQ wet wt and was generally higher than advisory guidelines for food consumption. 2,3,7,8-Tetrachlorinated dibenzo-p-dioxins (2,3,7,8-TCDD) contributed 66-99 % of TEQ for most of the samples, suggesting 2,4,5-trichlorophenoxyacetic acid (2,4,5-T) from Agent Orange as the major source of the contamination. The vertical transport of PCDD/Fs was observed in soil column with high TEQ levels above 1000 pg/g dry wt (Vietnamese limit for necessary remediation activities- TCVN 8183:2009 (2009)) even at a depth of 1.8 m. The vertical transport of PCDD/Fs has probably mainly taken place during the "Ranch Hand" defoliant spray activities due to the leaks and spills of phenoxy herbicides and solvents. The congener patterns suggest that transports of PCDD/Fs by weathering processes have led to their redistribution in the low-land areas. Also, an estimate for the total volume of contaminated soil requiring remediation to meet Vietnamese regulatory limits is provided.