Vol. 14, No. 1 (2026): Regular Issue

The special combination of viscous and elastic behaviors of Oldroyd fluids makes them an invaluable subject for study in many scientific and engineering applications. While the Oldroyd-B (3-Constant) model is extensively employed for unidirectional steady flows, it is unsuitable for situations involving extensional flows and convergent flow channels. This paper suggests an Oldroyd fluid fractional analysis in thin-film flow, using the Oldroyd 6-Constant model for lifting and drainage scenarios. Highly nonlinear fractional differential equations are solved using fractional calculus and the Optimal Homotopy Asymptotic Method (OHAM). Residual calculations verify the validity and convergence of the solutions.

To reach corporate sustainable development and responsibility of environmental, social and governance (ESG), corporations are growingly aware of the necessity of corporate reporting on their ESG impact. The ESG reporting in Thailand has been changed from voluntary to mandatory reporting. Therefore, this study aims to investigate mandatory ESG reporting of listed companies in Thailand during 2020 to 2022, and to test the influence of ESG reporting on market reaction. Using corporate annual reporting during 2020 to 2022, Top100 listed firms from the Stock Exchange of Thailand (SET) are used as population and samples of this study. The ESG reporting is measured by (1) gas (carbon) emission for environmental reporting, (2) provident fund for social reporting, and (3) human lawsuit for governance reporting, while average stock price is a proxy of market reaction. Descriptive analysis, correlation matrix, and panel regression are used to analyze the data following by objectives of this study. As the results, the pattern of gas emission is an increase during period being study, while the provident fund is a decrease. However, the pattern of human lawsuits is not different. Finally, the study finds the significant influences of provident fund and human lawsuits on market reaction of top100 Thai listed firms. The results of this study are demonstrated that legitimacy, agency, and signaling theories can be used to explain the mandatory ESG reporting in Thailand as well as its impact on market reaction.

This paper introduces fractal-fractional repellors which mirror their corresponding fractal-fractional attractors of chaotic systems. Repellors are interesting if there exists special attractors when time is reversed. The phase diagrams of fractal-fractional derivative of rotationally invariant system are presented to discuss its dynamic evolution when a plane of equilibria is introduced. The degree of complexity and chaotic nature of fractal-fractional repellors are observed using time histories upon modifying both fractal and fractional orders. In addition, results are obtained to assure that the repellors underlying the fractal-fractional system possess multifractal structure which in turn reveals the non-uniform distribution of points.

In this paper, we address problems that involve the constant proportional Atangana-Baleanu-Caputo (CPABC) and constant proportional Caputo-Fabrizio (CPCF) derivatives. These derivatives introduce new challenges and opportunities in fractional calculus. Our approach is different from traditional methods like the Laplace transform; instead, we use the Shehu and Formable integral transforms to solve these problems. By using these methods, we find solutions that help us understand how systems behave with CPCF and CPABC derivatives.

This study aims to analyze the impact of waste externalities on the implementation of environmental accounting and explore the mediating role of recycling strategies in this relationship. The research seeks to provide insights into how recycling can bridge the gap between waste management challenges and environmental accountability. A correlational research design was employed, with data collected through surveys from 150 companies in Bali's tourism and manufacturing sectors. The study used regression analysis and the Sobel test to examine the relationships between waste externalities, recycling strategies, and environmental accounting implementation. The findings revealed a significant negative correlation between waste externalities and environmental accounting implementation, indicating that higher externality challenges reduce accounting practices. Companies adopting recycling strategies demonstrated better environmental accounting practices, suggesting that recycling enhances awareness and accountability. The study concludes that while waste externalities hinder environmental accounting, recycling strategies effectively mitigate these challenges by promoting sustainable practices. Businesses are encouraged to integrate recycling into their operations to improve environmental accountability. The findings also underscore the need for government policies to support sustainable waste management and stakeholder engagement. Future research should explore additional factors influencing these relationships across different regions and industries.

This study's objective is to assess and manage diabetes by combining glucagon measurements. A new mathematical model is created based on the obtained novel hypothesis by combining glucagon and therapy. To ascertain the stable status of the recently constructed system which is analysis both qualitatively and quantitatively to understand the dynamics of control under bounded domain. Stability analysis have been derived on local as well as global scale using Lyapunov's first derivative functions to evaluate the overall effects of disease propagation and control. Existence and positive solutions properties are also derived under non-local operator our proposed model and retains the properties of Schauder’s and Krasnoselski’s theorems. To ensure reliable bounded findings, the boundedness and uniqueness are examined, those are necessary characteristics for non-epidemic models. We use Lipschit'z conditions and linear growth to fully validate the global derivative that characterizes the rate of change of disease impact on each sub-compartment. The bounded numerical solutions for for proposed model using Mittag-Leffler kernel with fractal fractional operator at fractional order values. A number of variables are imposed with continuous monitoring, and simulations are created using MATLAB coding to see the actual effects of diabetes spread and control with the glucagon effect regularised the glucose insulin level.

Retraction Notice

Retraction: “Review on Tubing Corrosion in Oil and Gas Production Wells: Key Parameters, Prevention Strategies, Environmental Impact, and Future Perspectives”

The Editor has decided to retract the article by Samar M. Mouneir and Ashraf M. El-Shamy, published in Journal of Environmental Accounting and Management, 14(1), 87–132 (2026), https://doi.org/10.5890/JEAM.2026.03.007.

An editorial examination could not independently verify the original sources corresponding to references [138], [140], [142], [150], [152], [153], [158], and [161]. In addition, references [139], [164], and [165] cite retracted publications; [164] and [165] list the same publication under the same DOI. The accuracy of these references and the support they provide for the review remain unresolved.

The corresponding author was notified of these concerns on September 27, 2026 and was asked to provide a point-by-point explanation, original sources, and supporting documentation within seven calendar days. No response addressing these concerns had been received by the date of this notice.

These unresolved problems undermine confidence in the accuracy and reliability of the article’s supporting literature. The Editor considers a correction insufficient and has decided to retract the article to preserve the integrity of the scholarly record.

Original Abstract

The review provides a comprehensive overview of the challenges associated with corrosion in pipelines used in the oil and gas industry. Corrosion poses a significant threat to the integrity and reliability of pipelines, leading to safety concerns, environmental hazards, and financial losses. This review synthesizes insights, prevention strategies, monitoring techniques, and future perspectives aimed at mitigating corrosion risks in oil and gas production pipelines. The review begins by elucidating the various forms of corrosion encountered in pipelines, including uniform corrosion, pitting corrosion, and stress corrosion cracking, among others. It explores the factors contributing to corrosion, such as the nature of the transported fluids, environmental conditions, and material properties, highlighting the complex interplay of factors that influence corrosion rates. Prevention strategies are then discussed, ranging from material selection and coating technologies to corrosion inhibitors and cathodic protection systems. The review evaluates the effectiveness of these strategies in mitigating corrosion and emphasizes the importance of implementing a multi-faceted approach to corrosion management. Monitoring techniques for detecting and assessing corrosion in pipelines are comprehensively reviewed, including non-destructive testing methods, online inspection tools, and corrosion monitoring sensors. The review highlights the advantages and limitations of each technique and emphasizes the importance of integrating multiple monitoring approaches to ensure accurate and timely corrosion detection. Finally, the review offers insights into future perspectives and emerging trends in pipeline corrosion management. It discusses advancements in predictive modeling, remote monitoring technologies, and the adoption of digitalization and artificial intelligence for proactive corrosion management. The review underscores the need for continued research and innovation to address evolving challenges and ensure the integrity and safety of oil and gas production pipelines.