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This study aims to focus on the main materials used in consolidation processes of illuminated paper manuscripts and leather binding.

For each material, chemical structure, chemical composition, molecular formula, solubility, advantages, disadvantages and its role in treatment process are presented.

This study concluded that carboxy methyl cellulose, hydroxy propyl cellulose, methyl cellulose, cellulose acetate, nanocrystalline cellulose, funori, sturgeon glue, poly vinyl alcohol, chitosan, chitosan nanoparticles (NPs), gelatin, aquazol, paraloid B72 and hydroxyapatite NPs were the most common and important materials used for the consolidation of illuminated paper manuscripts. For the leather bindings, hydroxy propyl cellulose, polyethylene glycol, oligomeric melamine-formaldehyde resin, acrylic wax SC6000, pliantex, paraloid B67 and B72, silicone oil and collagen NPs are the most consolidants used.

Illuminated paper manuscripts with leather binding are considered one of the most important objects in libraries, museums and storehouses. The uncontrolled conditions and other deterioration factors inside the libraries and storehouses lead to degradation of these artifacts. The brittleness, fragility and weakness are considered the most common deterioration aspects of illuminated paper manuscripts and leather binding. Therefore, the consolidation process became vital and important to solve this problem. This study presents the main materials used for consolidation process of illuminated paper manuscripts and leather bindings.

This study aims to investigate the behavior of the green biomass-derived copper (lignin/silica/fatty acids) complex, copper lignin/silica/fatty acids (Cu-LSF) complex, when incorporated into the nonpolar ethylene propylene diene (EPDFM) rubber matrix, focusing on its reinforcing and antioxidant effect on the resulting EPDM composites.

The structure of the prepared EPDM composites was confirmed by Fourier-transform infrared spectroscopy, and the dispersion of the additive fillers and antioxidants in the EPDM matrix was investigated using scanning electron microscopy. Also, the rheometric characteristics, mechanical properties, swelling behavior and thermal gravimetric analysis of all the prepared EPDM composites were explored as well.

Results revealed that the Cu-LSF complex dispersed well in the nonpolar EPDM rubber matrix, in thepresence of coupling system, with enhanced Cu-LSF-rubber interactions and increased cross-linking density, which reflected on the improved rheological and mechanical properties of the resulting EPDM composites. From the various investigations performed in the current study, the authors can suggest 7–11 phr is the optimal effective concentration of Cu-LSF complex loading. Interestingly, EPDM composites containing Cu-LSF complex showed better antiaging performance, thermal stability and fluid resistance, when compared with those containing the commercial antioxidants (2,2,4-trimethyl-1,2-dihydroquinoline and N-isopropyl-N’-phenyl-p-phenylenediamine). These findings are in good agreement with our previous study on polar nitrile butadiene rubber.

The current study suggests the green biomass-derived Cu-LSF complex to be a promising low-cost and environmentally safe alternative filler and antioxidant to the hazardous commercial ones.

Natural extracts produced with Annona squamosa and Moringa oleifera leaves through the methanol-based solvent were coated on 100% cotton and 80%:20% polyester/cotton blends to improve the functional properties such as antimicrobial activity, wicking, stiffness and crease recovery of the fabric using an eco-friendly 1,2,3,4-butane tetracarboxylic acid (BTCA) crosslinking agent.

In this study, 100% cotton and 80:20% Polyester/Cotton fabrics with surface densities of 113.5 g/m2 and 101 g/m2 were treated BTCA. Eight different samples were produced by padding through the natural extracts. The FTIR investigation was performed on all the fabric samples. These coated fabrics were studied for their antimicrobial activity, wicking, stiffness and crease recovery properties.

It was found that the BTCA cross-linked fabrics showed higher antimicrobial activity against gram-positive and gram-negative bacteria. Similarly, the percentage crease recovery angle was higher for the Annona squamosa coated sample than for Moringa Oleifera leaf extract in both cotton and polyester cotton blend samples. Furthermore, no significant variation in stiffness values was discovered between the control samples of cotton and polyester cotton blend and its treatment one. It was interesting to note that treating the fabrics with cross-linker showed improved vertical wicking properties, which were closer to control fabric values. The study confirms that crosslinking the fabrics with BTCA has improved the functional properties of the fabrics. The zone of inhibition values of BTCA cross-linked moringa methanolic leaves extract coated cotton and polyester cotton blend were 6 to 6.5 cm, which was more than 50% higher than non-BTCA cross-linked fabric, and BTCA cross-linker has improved the vertical wicking properties.

The outcome of this study will help to gain a better understanding of BTCA cross-linkers for improving the functional coating on textile substrates.

This study was conducted to improve the natural extract coating on textile material with eco-friendly aspects, enhancing the commercial utility of these finished fabrics

The host–guest molecules are often used in various fields and applications. This paper aims to discuss the role of host–guest complexes in the textile industry, focusing on calixarenes as a potential adsorbent for hazardous dyes. The paper begins with an introduction to nanotechnology and its many uses, including textiles.

The risks associated with the utilisation of dyes and its adverse effects on the environment are then also highlighted. This paper also discusses the structure and characteristics of calixarenes and their potential use as an adsorbent to extract toxic metals from aqueous solutions. The paper also explains the molecular structure of calixarenes, especially the ability of its upper and lower rims, which can be altered to yield derivatives with various selectivities for diverse guest ions and small molecules. In addition, the application of various host–guest molecules in the textiles industry to extract dyes also had been discussed.

In conclusion, the paper highlights the essential in establishing a systematic review on the significance of selective adsorbents, such as calixarenes, to isolate particular targets from diverse matrices in the textile industry.

Only discussing several applications for several host–guest molecules.

The paper concisely describes various host–guest molecule applications in the textile industry, with each molecule being elaborated upon in detail.

Composite materials have revolutionized the aerospace industry by offering superior structural qualities over traditional elements. This study aims to focus on the development and testing of bamboo natural fiber-based composites enhanced with SiO₂ nanoparticles.

The investigation involved fabricating specimens with varying nanoparticle compositions (0, 10 and 20%) and conducting tensile, flexural, impact and fracture toughness tests. Results indicated significant improvements in mechanical properties with the addition of nanoparticles, particularly at a 10% composition level.

This study underscores the potential of natural fiber composites, highlighting their environmental friendliness, cost-effectiveness and improved structural properties when reinforced with nanoparticles. The findings suggest an optimal ratio for nanoparticle integration, emphasizing the critical role of precise mixing proportions in achieving superior composite performance.

The tensile strength, flexural strength, impact resistance and fracture toughness exhibited notable enhancements compared with the 0 and 20% nanoparticle compositions. The 10% composition showed the most promising outcomes, showcasing increased strength across all parameters.

This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.

This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.

The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.

The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.

This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.

This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.

The present paper examines whether tax avoidance practices affect productivity in small and medium-sized enterprises (SMEs). This study also analyses whether this association is moderated by firm size, firm financial constraints, management control of cash flows, or information risk.

This study used a sample of Spanish SMEs for the period 2006–2020. Tax avoidance was measured as the difference between the statutory tax rate and the effective tax rate, and three proxies for productivity were used: overall productivity, capital productivity and labour productivity. Firm fixed effects regressions, propensity score matching and change regressions were used to address the potential sample selection bias and endogeneity between tax avoidance and productivity.

The results of the empirical analysis suggest that tax avoidance increases productivity in SMEs. This beneficial effect of tax avoidance was found to be higher in small firms than in medium-sized firms, but smaller in firms that faced financial constraints. Furthermore, the findings showed that the tax avoidance effect on productivity was stronger in firms where managers had less control over the cash flow –i.e. dividend-paying firms–, and weaker in firms with lower quality of financial information – i.e. firms with qualified audit reports.

This study contributes to the research on the economic consequences of tax avoidance by examining its impact on firm-level productivity in SMEs. From additional analyses, the findings of the study suggest that the positive effect of tax avoidance on firm productivity depends on firm size, the financial slack of the firm, and the costs of agency conflicts and information problems associated with tax avoidance.

The results of this study have implications for SMEs, suggesting that cash flows obtained through tax avoidance, if properly used, may increase firm productivity. In planning their tax avoidance practices, SME managers could take advantage of specific tax incentives designed for SMEs, which is particularly relevant given the low-productivity levels of these firms. The findings also highlight the importance of maintaining high-quality information and implementing mechanisms to mitigate the agency risks associated with tax avoidance to enhance the productivity of SMEs.

This study provides important insights to policymakers on SME tax policy, supporting the special tax rules for SMEs – in force in many OECD and EU countries – which aim to create an environment conducive to SME growth. The findings of the study also have macroeconomic implications, given the importance of firm productivity as a determinant of economic growth and the relevance of SMEs in most national economies.

This study provides novel empirical evidence on the effects of tax avoidance on firm-level productivity in SMEs. Despite the prevalence of SMEs as the predominant type of organization in most countries, no prior research has comprehensively examined this issue for this type of firm. This research question was addressed by considering proxies for overall, capital, and labour productivity and by examining how SME characteristics affect this relationship.

This study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private firms.

This study uses a multivariate regression analysis based on a sample consisting of 65,535 firm-year observations between 2015 and 2022.

Results show that tax avoidance is positively associated with overinvestment and that such relation is weaker for firms with a higher financial reporting quality than for firms with a lower financial reporting quality. Furthermore, findings hold to a wide range of robustness checks, including alternative measures of main variables, endogeneity and falsification tests.

Since this study focuses on the Italian private firms, the results cannot be extensively generalized.

As this study highlights the importance of tax avoidance on overinvestment, it can be particularly beneficial for managers, policymakers and other parties interested in assessing factors that lead to a capital allocation in less efficient investments.

This study provides novel evidence about the role of tax avoidance on overinvestment in private firms by mitigating the little attention of prior research in this area. It examines the Italian setting that is particularly of interest given the relevance of private firms in such context and the incentives of managers to reduce the tax burden.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

The purpose of this study is to develop an intelligent tutoring system (ITS) for programming learning based on information tutoring feedback (ITF) to provide real-time guidance and feedback to self-directed learners during programming problem-solving and to improve learners’ computational thinking.

By analyzing the mechanism of action of ITF on the development of computational thinking, an ITF strategy and corresponding ITS acting on the whole process of programming problem-solving were developed to realize the evaluation of programming problem-solving ideas based on program logic. On the one hand, a lexical and syntactic analysis of the programming problem solutions input by the learners is performed and presented with a tree-like structure. On the other hand, by comparing multiple algorithms, it is implemented to compare the programming problem solutions entered by the learners with the answers and analyze the gaps to give them back to the learners to promote the improvement of their computational thinking.

This study clarifies the mechanism of the role of ITF-based ITS in the computational thinking development process. Results indicated that the ITS designed in this study is effective in promoting students’ computational thinking, especially for low-level learners. It also helped to improve students’ learning motivation, and reducing cognitive load, while there’s no significant difference among learners of different levels.

This study developed an ITS based on ITF to address the problem of learners’ difficulty in obtaining real-time guidance in the current programming problem-solving-based computational thinking development, providing a good aid for college students’ independent programming learning.