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Keywords = economic performance analysis

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29 pages, 1867 KiB  
Article
Exploring the Triple Dividend Effect and Threshold Effect of Environmental Protection Tax: Evidence from Chinese Listed Companies
by Chenghao Ye, Hongjie Gao and Igor A. Mayburov
Sustainability 2025, 17(15), 7038; https://doi.org/10.3390/su17157038 (registering DOI) - 3 Aug 2025
Abstract
This study uses financial data from 872 Chinese listed companies (2018–2022). It tests the triple dividend effect and threshold effect of China’s environmental protection tax (EPT) using high-dimensional fixed effects models and panel threshold models. We document that (1) EPT creates an environmental [...] Read more.
This study uses financial data from 872 Chinese listed companies (2018–2022). It tests the triple dividend effect and threshold effect of China’s environmental protection tax (EPT) using high-dimensional fixed effects models and panel threshold models. We document that (1) EPT creates an environmental dividend for Chinese listed companies. It significantly reduces pollution emissions. A 1-unit tax increase reduces LnTPPE by 2.5%. (2) EPT creates a significant innovation dividend. It forces enterprises to improve the quality of authorized patents. A 1-unit tax increase raises patent technological complexity by 0.79%. (3) EPT creates an economic dividend. It significantly improves firm performance. A 1-unit tax increase raises relative corporate revenue by 38.1%. (4) EPT exerts significant threshold effects on micro-level triple dividend outcomes among Chinese listed companies. A heterogeneity analysis shows significant differences in threshold effects between non-heavily polluting and heavily polluting industries. This study confirms that China’s EPT generates a micro-level triple dividend effect alongside coexisting threshold effects for listed companies. This provides literature references for China to design and implement differentiated policies and offers a quantitative empirical case for implementing globally sustainable EPT strategies. Full article
(This article belongs to the Section Air, Climate Change and Sustainability)
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42 pages, 5770 KiB  
Review
Echoes from Below: A Systematic Review of Cement Bond Log Innovations Through Global Patent Analysis
by Lim Shing Wang, Muhammad Haarith Firdaous and Pg Emeroylariffion Abas
Inventions 2025, 10(4), 67; https://doi.org/10.3390/inventions10040067 (registering DOI) - 2 Aug 2025
Abstract
Maintaining well integrity is essential in the oil and gas industry to prevent environmental hazards, operational risks, and economic losses. Cement bond log (CBL) tools are essential in evaluating cement bonding and ensuring wellbore stability. This study presents a patent landscape review of [...] Read more.
Maintaining well integrity is essential in the oil and gas industry to prevent environmental hazards, operational risks, and economic losses. Cement bond log (CBL) tools are essential in evaluating cement bonding and ensuring wellbore stability. This study presents a patent landscape review of CBL technologies, based on 3473 patent documents from the Lens.org database. After eliminating duplicates and irrelevant entries, 167 granted patents were selected for in-depth analysis. These were categorized by technology type (wave, electrical, radiation, neutron, and other tools) and by material focus (formation, casing, cement, and borehole fluid). The findings reveal a dominant focus on formation evaluation (59.9%) and a growing reliance on wave-based (22.2%) and other advanced tools (25.1%), indicating a shift toward high-precision diagnostics. Geographically, 75% of granted patents were filed through the U.S. Patent and Trademark Office, and 97.6% were held by companies, underscoring the dominance of corporate innovation and the minimal presence of academia and individuals. The review also identifies notable patents that reflect significant technical innovations and discusses their role in advancing diagnostic capabilities. These insights emphasize the need for broader collaboration and targeted research to advance well integrity technologies in line with industry goals for operational performance and safety. Full article
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22 pages, 1620 KiB  
Article
Economic Resilience in Intensive and Extensive Pig Farming Systems
by Lorena Giglio, Tine Rousing, Dagmara Łodyga, Carolina Reyes-Palomo, Santos Sanz-Fernández, Chiara Serena Soffiantini and Paolo Ferrari
Sustainability 2025, 17(15), 7026; https://doi.org/10.3390/su17157026 (registering DOI) - 2 Aug 2025
Abstract
European pig farmers are challenged by increasingly stringent EU regulations to protect the environment from pollution, to meet animal welfare standards and to make pig farming more sustainable. Economic sustainability is defined as the ability to achieve higher profits by respecting social and [...] Read more.
European pig farmers are challenged by increasingly stringent EU regulations to protect the environment from pollution, to meet animal welfare standards and to make pig farming more sustainable. Economic sustainability is defined as the ability to achieve higher profits by respecting social and natural resources. This study is focused on the analysis of the economic resilience of intensive and extensive farming systems, based on data collected from 56 farms located in Denmark, Poland, Italy and Spain. Productive and economic performances of these farms are analyzed, and economic resilience is assessed through a survey including a selection of indicators, belonging to different themes: [i] resilience of resources, [ii] entrepreneurship, [iii] propensity to extensification. The qualitative data from the questionnaire allow for an exploration of how production systems relate to the three dimensions of resilience. Different levels of resilience were found and discussed for intensive and extensive farms. The findings suggest that intensive farms benefit from high standards and greater bargaining power within the supply chain. Extensive systems can achieve profitability through value-added strategies and generally display good resilience. Policies that support investment and risk reduction are essential for enhancing farm resilience and robustness, while strengthening farmer networks can improve adaptability. Full article
(This article belongs to the Special Issue Advanced Agricultural Economy: Challenges and Opportunities)
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16 pages, 1541 KiB  
Article
Economic Dispatch Strategy for Power Grids Considering Waste Heat Utilization in High-Energy-Consuming Enterprises
by Lei Zhou, Ping He, Siru Wang, Cailian Ma, Yiming Zhou, Can Cai and Hongbo Zou
Processes 2025, 13(8), 2450; https://doi.org/10.3390/pr13082450 (registering DOI) - 2 Aug 2025
Abstract
Under the construction background of carbon peak and carbon neutrality, high-energy-consuming enterprises, represented by the electrolytic aluminum industry, have become important carriers for energy conservation and emission reduction. These enterprises are characterized by significant energy consumption and high carbon emissions, greatly impacting the [...] Read more.
Under the construction background of carbon peak and carbon neutrality, high-energy-consuming enterprises, represented by the electrolytic aluminum industry, have become important carriers for energy conservation and emission reduction. These enterprises are characterized by significant energy consumption and high carbon emissions, greatly impacting the economic and environmental benefits of regional power grids. Existing research often focuses on grid revenue, leaving high-energy-consuming enterprises in a passive regulatory position. To address this, this paper constructs an economic dispatch strategy for power grids that considers waste heat utilization in high-energy-consuming enterprises. A typical representative, electrolytic aluminum load and its waste heat utilization model, for the entire production process of high-energy-consuming loads, is established. Using a tiered carbon trading calculation formula, a low-carbon production scheme for high-energy-consuming enterprises is developed. On the grid side, considering local load levels, the uncertainty of wind power output, and the energy demands of aluminum production, a robust day-ahead economic dispatch model is established. Case analysis based on the modified IEEE-30 node system demonstrates that the proposed method balances economic efficiency and low-carbon performance while reducing the conservatism of traditional optimization approaches. Full article
(This article belongs to the Section Energy Systems)
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22 pages, 29737 KiB  
Article
A Comparative Investigation of CFD Approaches for Oil–Air Two-Phase Flow in High-Speed Lubricated Rolling Bearings
by Ruifeng Zhao, Pengfei Zhou, Jianfeng Zhong, Duan Yang and Jie Ling
Machines 2025, 13(8), 678; https://doi.org/10.3390/machines13080678 (registering DOI) - 1 Aug 2025
Abstract
Analyzing the two-phase flow behavior in bearing lubrication is crucial for understanding friction and wear mechanisms, optimizing lubrication design, and improving bearing operational efficiency and reliability. However, the complexity of oil–air two-phase flow in high-speed bearings poses significant research challenges. Currently, there is [...] Read more.
Analyzing the two-phase flow behavior in bearing lubrication is crucial for understanding friction and wear mechanisms, optimizing lubrication design, and improving bearing operational efficiency and reliability. However, the complexity of oil–air two-phase flow in high-speed bearings poses significant research challenges. Currently, there is a lack of comparative studies employing different simulation strategies to address this issue, leaving a gap in evidence-based guidance for selecting appropriate simulation approaches in practical applications. This study begins with a comparative analysis between experimental and simulation results to validate the reliability of the adopted simulation approach. Subsequently, a comparative evaluation of different simulation methods is conducted to provide a scientific basis for relevant decision-making. Evaluated from three dimensions—adaptability to rotational speed conditions, research focuses (oil distribution and power loss), and computational economy—the findings reveal that FVM excels at medium-to-high speeds, accurately predicting continuous oil film distribution and power loss, while MPS, leveraging its meshless Lagrangian characteristics, demonstrates superior capability in describing physical phenomena under extreme conditions, albeit with higher computational costs. Economically, FVM, supported by mature software ecosystems and parallel computing optimization, is more suitable for industrial design applications, whereas MPS, being more reliant on high-performance hardware, is better suited for academic research and customized scenarios. The study further proposes that future research could adopt an FVM-MPS coupled approach to balance efficiency and precision, offering a new paradigm for multi-scale lubrication analysis in bearings. Full article
(This article belongs to the Section Machine Design and Theory)
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11 pages, 731 KiB  
Article
Economic Impacts of Initiating Vaccination at 3 Months vs. 6 Months in an Influenza Pandemic in the United States
by Van Hung Nguyen, Pascal Crepey, B. Adam Williams, Verna L. Welch, Jean Marie Pivette, Charles H. Jones and Jane M. True
Vaccines 2025, 13(8), 828; https://doi.org/10.3390/vaccines13080828 (registering DOI) - 1 Aug 2025
Viewed by 26
Abstract
Background/Objectives: An influenza pandemic is likely to occur in the coming decades and will be associated with substantial healthcare and financial burdens. In this study, we evaluated the potential economic costs of different vaccination scenarios for the US population in the context of [...] Read more.
Background/Objectives: An influenza pandemic is likely to occur in the coming decades and will be associated with substantial healthcare and financial burdens. In this study, we evaluated the potential economic costs of different vaccination scenarios for the US population in the context of a moderate or severe influenza pandemic. Methods: Economic analysis was performed for initiation of pandemic vaccination from 3 months vs. 6 months in the US after declaration of a pandemic. We evaluated three vaccine effectiveness levels (high, moderate, low) and two pandemic severity levels (moderate and severe). Results: No vaccination would lead to total direct and indirect costs of $116 bn in a moderate pandemic and $823 bn in a severe pandemic. Initiation of vaccination at 3 months would result in cost savings versus no vaccination (excluding vaccine price) of $30–84 bn and $260–709 bn in a moderate and severe pandemic, respectively, whereas initiation of vaccination at 6 months would result in cost savings of $4–11 bn and $36–97 bn, respectively. Cost savings of $20 bn and $162 bn would occur in a moderate or severe pandemic, respectively, from use of a low effectiveness vaccine from 3 months instead of a high effectiveness vaccine from 6 months. Conclusions: Rapid initiation of vaccination would have a greater impact than increased vaccine effectiveness in reducing the economic impacts of an influenza pandemic. Full article
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27 pages, 1948 KiB  
Article
Real-World Performance and Economic Evaluation of a Residential PV Battery Energy Storage System Under Variable Tariffs: A Polish Case Study
by Wojciech Goryl
Energies 2025, 18(15), 4090; https://doi.org/10.3390/en18154090 (registering DOI) - 1 Aug 2025
Viewed by 21
Abstract
This paper presents an annual, real-world evaluation of the performance and economics of a residential photovoltaic (PV) system coupled with a battery energy storage system (BESS) in southern Poland. The system, monitored with 5 min resolution, operated under time-of-use (TOU) electricity tariffs. Seasonal [...] Read more.
This paper presents an annual, real-world evaluation of the performance and economics of a residential photovoltaic (PV) system coupled with a battery energy storage system (BESS) in southern Poland. The system, monitored with 5 min resolution, operated under time-of-use (TOU) electricity tariffs. Seasonal variation was significant; self-sufficiency exceeded 90% in summer, while winter conditions increased grid dependency. The hybrid system reduced electricity costs by over EUR 1400 annually, with battery operation optimized for high-tariff periods. Comparative analysis of three configurations—grid-only, PV-only, and PV + BESS—demonstrated the economic advantage of the integrated solution, with the shortest payback period (9.0 years) achieved with financial support. However, grid voltage instability during high PV production led to inverter shutdowns, highlighting limitations in the infrastructure. This study emphasizes the importance of tariff strategies, environmental conditions, and voltage control when designing residential PV-BESS systems. Full article
(This article belongs to the Special Issue Design, Analysis and Operation of Renewable Energy Systems)
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43 pages, 6030 KiB  
Article
Simulation Analysis of Onshore and Offshore Wind Farms’ Generation Potential for Polish Climatic Conditions
by Martyna Kubiak, Artur Bugała, Dorota Bugała and Wojciech Czekała
Energies 2025, 18(15), 4087; https://doi.org/10.3390/en18154087 (registering DOI) - 1 Aug 2025
Viewed by 26
Abstract
Currently, Poland is witnessing a dynamic development of the offshore wind energy sector, which will be a key component of the national energy mix. While many international studies have addressed wind energy deployment, there is a lack of research that compares the energy [...] Read more.
Currently, Poland is witnessing a dynamic development of the offshore wind energy sector, which will be a key component of the national energy mix. While many international studies have addressed wind energy deployment, there is a lack of research that compares the energy and economic performance of both onshore and offshore wind farms under Polish climatic and spatial conditions, especially in relation to turbine spacing optimization. This study addresses that gap by performing a computer-based simulation analysis of three onshore spacing variants (3D, 4D, 5D) and four offshore variants (5D, 6D, 7D, 9D), located in central Poland (Stęszew, Okonek, Gostyń) and the Baltic Sea, respectively. The efficiency of wind farms was assessed in both energy and economic terms, using WAsP Bundle software and standard profitability evaluation metrics (NPV, MNPV, IRR). The results show that the highest NPV and MNPV values among onshore configurations were obtained for the 3D spacing variant, where the energy yield leads to nearly double the annual revenue compared to the 5D variant. IRR values indicate project profitability, averaging 14.5% for onshore and 11.9% for offshore wind farms. Offshore turbines demonstrated higher capacity factors (36–53%) compared to onshore (28–39%), with 4–7 times higher annual energy output. The study provides new insight into wind farm layout optimization under Polish conditions and supports spatial planning and investment decision making in line with national energy policy goals. Full article
28 pages, 9076 KiB  
Article
Performance Evaluation of Waste Toner and Recycled LDPE-Modified Asphalt Pavement: A Mechanical and Carbon Assessment-Based Optimization Approach Towards Sustainability
by Muhammad Usman Siddiq, Muhammad Kashif Anwar, Faris H. Almansour, Jahanzeb Javed and Muhammad Ahmed Qurashi
Sustainability 2025, 17(15), 7003; https://doi.org/10.3390/su17157003 (registering DOI) - 1 Aug 2025
Viewed by 56
Abstract
Due to the increasing environmental concerns and the growing generation of electronic waste and plastic, sustainable waste management solutions are essential for the construction industry. This study explores the potential of using electronic waste toner powder (WTP) and recycled low-density polyethylene (LDPE), either [...] Read more.
Due to the increasing environmental concerns and the growing generation of electronic waste and plastic, sustainable waste management solutions are essential for the construction industry. This study explores the potential of using electronic waste toner powder (WTP) and recycled low-density polyethylene (LDPE), either individually or in combination as modifiers for asphalt binder to enhance pavement performance and reduce environmental impact. The analysis focused on three key components: (1) binder development and testing; (2) performance evaluation through Marshall stability, indirect tensile strength, and Dynamic Shear Rheometer (DSR) testing for rutting resistance; and (3) sustainability assessment in terms of carbon footprint reduction. The results revealed that the formulation of 25% WTP and 8% LDPE processed at 160 °C achieved the best mechanical performance and lowest carbon index, enhancing Marshall stability by 32% and rutting resistance by 41%. Additionally, this formulation reduced the carbon footprint by 27% compared to conventional asphalt. The study demonstrated that the combination of WTP and LDPE significantly improves the sustainability and performance of asphalt pavements, offering mechanical, environmental, and economic benefits. By providing a quantitative assessment of waste-modified asphalt, this study uniquely demonstrates the combined use of WTP and LDPE in asphalt, offering a novel dual-waste valorization approach that enhances pavement performance while promoting circular economy practices. Full article
(This article belongs to the Special Issue Sustainable Development of Asphalt Materials and Pavement Engineering)
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15 pages, 1391 KiB  
Article
Valorization of Food By-Products: Formulation and Evaluation of a Feed Complement for Broiler Chickens Based on Bonito Fish Meal and Única Potato Peel Flour
by Ashley Marianella Espinoza Davila and Rebeca Salvador-Reyes
Resources 2025, 14(8), 125; https://doi.org/10.3390/resources14080125 (registering DOI) - 1 Aug 2025
Viewed by 41
Abstract
Restaurants and open markets generate considerable quantities of organic waste. Converting these residues into poultry feed ingredients offers a sustainable disposal route. This study aimed to evaluate the nutritional and sensory viability of a novel feed complement formulated from Bonito fish meal ( [...] Read more.
Restaurants and open markets generate considerable quantities of organic waste. Converting these residues into poultry feed ingredients offers a sustainable disposal route. This study aimed to evaluate the nutritional and sensory viability of a novel feed complement formulated from Bonito fish meal (Sarda chiliensis chiliensis) and Única potato peel flour (Solanum tuberosum L. cv. Única). This study was conducted in three phases: (i) production and nutritional characterization of the two by-product flours; (ii) formulation of a 48:52 (w/w) blend, incorporated into broiler diets at 15%, 30%, and 45% replacement levels over a 7-week trial divided into starter (3 weeks), grower (3 weeks), and finisher (1 week) phases; and (iii) assessment of growth performance (weight gain, final weight, and feed conversion ratio), followed by a sensory evaluation of the resulting meat using a Check-All-That-Apply (CATA) analysis. The Bonito fish meal exhibited 50.78% protein, while the Única potato peel flour was rich in carbohydrates (74.08%). The final body weights of broiler chickens ranged from 1872.1 to 1886.4 g across treatments, and the average feed conversion ratio across all groups was 0.65. Replacing up to 45% of commercial feed with the formulated complement did not significantly affect growth performance (p > 0.05). Sensory analysis revealed that meat from chickens receiving 15% and 45% substitution levels was preferred in terms of aroma and taste, whereas the control group was rated higher in appearance. These findings suggest that the formulated feed complement may represent a viable poultry-feed alternative with potential sensory and economic benefits, supporting future circular-economy strategies. Full article
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26 pages, 3030 KiB  
Article
Predicting Landslide Susceptibility Using Cost Function in Low-Relief Areas: A Case Study of the Urban Municipality of Attecoube (Abidjan, Ivory Coast)
by Frédéric Lorng Gnagne, Serge Schmitz, Hélène Boyossoro Kouadio, Aurélia Hubert-Ferrari, Jean Biémi and Alain Demoulin
Earth 2025, 6(3), 84; https://doi.org/10.3390/earth6030084 (registering DOI) - 1 Aug 2025
Viewed by 146
Abstract
Landslides are among the most hazardous natural phenomena affecting Greater Abidjan, causing significant economic and social damage. Strategic planning supported by geographic information systems (GIS) can help mitigate potential losses and enhance disaster resilience. This study evaluates landslide susceptibility using logistic regression and [...] Read more.
Landslides are among the most hazardous natural phenomena affecting Greater Abidjan, causing significant economic and social damage. Strategic planning supported by geographic information systems (GIS) can help mitigate potential losses and enhance disaster resilience. This study evaluates landslide susceptibility using logistic regression and frequency ratio models. The analysis is based on a dataset comprising 54 mapped landslide scarps collected from June 2015 to July 2023, along with 16 thematic predictor variables, including altitude, slope, aspect, profile curvature, plan curvature, drainage area, distance to the drainage network, normalized difference vegetation index (NDVI), and an urban-related layer. A high-resolution (5-m) digital elevation model (DEM), derived from multiple data sources, supports the spatial analysis. The landslide inventory was randomly divided into two subsets: 80% for model calibration and 20% for validation. After optimization and statistical testing, the selected thematic layers were integrated to produce a susceptibility map. The results indicate that 6.3% (0.7 km2) of the study area is classified as very highly susceptible. The proportion of the sample (61.2%) in this class had a frequency ratio estimated to be 20.2. Among the predictive indicators, altitude, slope, SE, S, NW, and NDVI were found to have a positive impact on landslide occurrence. Model performance was assessed using the area under the receiver operating characteristic curve (AUC), demonstrating strong predictive capability. These findings can support informed land-use planning and risk reduction strategies in urban areas. Furthermore, the prediction model should be communicated to and understood by local authorities to facilitate disaster management. The cost function was adopted as a novel approach to delineate hazardous zones. Considering the landslide inventory period, the increasing hazard due to climate change, and the intensification of human activities, a reasoned choice of sample size was made. This informed decision enabled the production of an updated prediction map. Optimal thresholds were then derived to classify areas into high- and low-susceptibility categories. The prediction map will be useful to planners in helping them make decisions and implement protective measures. Full article
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22 pages, 9122 KiB  
Article
Computational Mechanics of Polymeric Materials PEEK and PEKK Compared to Ti Implants for Marginal Bone Loss Around Oral Implants
by Mohammad Afazal, Saba Afreen, Vaibhav Anand and Arnab Chanda
Prosthesis 2025, 7(4), 93; https://doi.org/10.3390/prosthesis7040093 (registering DOI) - 1 Aug 2025
Viewed by 131
Abstract
Background/Objectives: Dental practitioners widely use dental implants to treat traumatic cases. Titanium implants are currently the most popular choice among dental practitioners and surgeons. The discovery of newer polymeric materials is also influencing the interest of dental professionals in alternative options. A comparative [...] Read more.
Background/Objectives: Dental practitioners widely use dental implants to treat traumatic cases. Titanium implants are currently the most popular choice among dental practitioners and surgeons. The discovery of newer polymeric materials is also influencing the interest of dental professionals in alternative options. A comparative study between existing titanium implants and newer polymeric materials can enhance professionals’ ability to select the most suitable implant for a patient’s treatment. This study aimed to investigate material property advantages of high-performance thermoplastic biopolymers such as PEEK and PEKK, as compared to the time-tested titanium implants, and to find the most suitable and economically fit implant material. Methods: Three distinct implant material properties were assigned—PEEK, PEKK, and commercially pure titanium (CP Ti-55)—to dental implants measuring 5.5 mm by 9 mm, along with two distinct titanium (TI6AL4V) abutments. Twelve three-dimensional (3D) models of bone blocks, representing the mandibular right molar area with Osseo-integrated implants were created. The implant, abutment, and screw were assumed to be linear; elastic, isotropic, and orthotropic properties were attributed to the cancellous and cortical bone. Twelve model sets underwent a three-dimensional finite element analysis to evaluate von Mises stress and total deformation under 250 N vertical and oblique (30 degree) loads on the top surface of each abutment. Results: The study revealed that the time-tested titanium implant outperforms PEEK and PEKK in terms of marginal bone preservation, while PEEK outperforms PEKK. Conclusions: This study will assist dental practitioners in selecting implants from a variety of available materials and will aid researchers in their future research. Full article
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21 pages, 5468 KiB  
Article
Simulation Study of Cylinder-to-Cylinder Variation Phenomena and Key Influencing Factors in a Six-Cylinder Natural Gas Engine
by Demin Jia, Qi Cao, Xiaoying Xu, Zhenlin Wang, Dan Wang and Hongqing Wang
Energies 2025, 18(15), 4078; https://doi.org/10.3390/en18154078 (registering DOI) - 1 Aug 2025
Viewed by 121
Abstract
Cylinder-to-cylinder variation (CTCV) is a prevalent issue for natural gas (NG) premixed engines with port fuel injection (PFI), which significantly impacts the engine’s power performance, fuel economy, and reliability. Focusing on this issue, this study established a three-dimensional simulation platform based on a [...] Read more.
Cylinder-to-cylinder variation (CTCV) is a prevalent issue for natural gas (NG) premixed engines with port fuel injection (PFI), which significantly impacts the engine’s power performance, fuel economy, and reliability. Focusing on this issue, this study established a three-dimensional simulation platform based on a six-cylinder natural gas premixed engine. Quantitative analysis was conducted to discuss the differences in the main boundaries, combustion process, and engine power between cylinders. Additionally, influencing factors of CTCV were explored in terms of mixture uniformity and distribution uniformity. The results indicate that, for the NG premixed engine, many parameters vary significantly between cylinders even under the economical operating condition of 1200 rpm. For example, the difference rate in the peak cylinder pressure and peak phase between cylinder 3 and cylinder 2 can reach 23.5% and 24.3%, respectively. Through the design of simulation cases, it was found that improving the mixture uniformity had a more significant impact on CTCV than improving the distribution uniformity. For example, the relative standard deviation (RSD) of peak pressure decreased by 2.15% through mixture uniformity improvement, while it only decreased by 0.39% through distribution uniformity improvement. At a high speed of 1800 rpm, the influence of distribution uniformity on CTCV increased notably, but the influence of mixture uniformity still remained greater than that of distribution uniformity. Full article
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37 pages, 1664 KiB  
Review
Mining Waste in Asphalt Pavements: A Critical Review of Waste Rock and Tailings Applications
by Adeel Iqbal, Nuha S. Mashaan and Themelina Paraskeva
J. Compos. Sci. 2025, 9(8), 402; https://doi.org/10.3390/jcs9080402 (registering DOI) - 1 Aug 2025
Viewed by 53
Abstract
This paper presents a critical and comprehensive review of the application of mining waste, specifically waste rock and tailings, in asphalt pavements, with the aim of synthesizing performance outcomes and identifying key research gaps. A systematic literature search yielded a final dataset of [...] Read more.
This paper presents a critical and comprehensive review of the application of mining waste, specifically waste rock and tailings, in asphalt pavements, with the aim of synthesizing performance outcomes and identifying key research gaps. A systematic literature search yielded a final dataset of 41 peer-reviewed articles for detailed analysis. Bibliometric analysis indicates a notable upward trend in annual publications, reflecting growing academic and practical interest in this field. Performance-based evaluations demonstrate that mining wastes, particularly iron and copper tailings, have the potential to enhance the high-temperature performance (i.e., rutting resistance) of asphalt binders and mixtures when utilized as fillers or aggregates. However, their effects on fatigue life, low-temperature cracking, and moisture susceptibility are inconsistent, largely influenced by the physicochemical properties and dosage of the specific waste material. Despite promising results, critical knowledge gaps remain, particularly in relation to long-term durability, comprehensive environmental and economic Life-Cycle Assessments (LCA), and the inherent variability of waste materials. This review underscores the substantial potential of mining wastes as sustainable alternatives to conventional pavement materials, while emphasizing the need for further multidisciplinary research to support their broader implementation. Full article
(This article belongs to the Special Issue Advanced Asphalt Composite Materials)
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22 pages, 1968 KiB  
Article
Evaluating the Implementation of Information Technology Audit Systems Within Tax Administration: A Risk Governance Perspective for Enhancing Digital Fiscal Integrity
by Murat Umbet, Daulet Askarov, Kristina Rudžionienė, Česlovas Christauskas and Laura Alikulova
J. Risk Financial Manag. 2025, 18(8), 422; https://doi.org/10.3390/jrfm18080422 (registering DOI) - 1 Aug 2025
Viewed by 146
Abstract
This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research [...] Read more.
This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance. Full article
(This article belongs to the Section Economics and Finance)
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