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Article
Publication date: 25 March 2024

Mostafa Abdel-Hamied, Ahmed A.M. Abdelhafez and Gomaa Abdel-Maksoud

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

Abstract

Purpose

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

Design/methodology/approach

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

Findings

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.

Originality/value

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.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 19 April 2024

Hoda Sabry Sabry Othman, Salwa H. El-Sabbagh and Galal A. Nawwar

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 5 September 2023

Farish Armani Hamidon, Faridah Lisa Supian, Mazlina Mat Darus, Yeong Yi Wong and Nur Farah Nadia Abd Karim

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

Only discussing several applications for several host–guest molecules.

Originality/value

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

Details

Research Journal of Textile and Apparel, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 16 April 2024

P. Gunasekar, Anderson A. and Praveenkumar T.R.

Composite materials have revolutionized the aerospace industry by offering superior structural qualities over traditional elements. This study aims to focus on the development and…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 18 December 2023

Saeed Rabea Baatwah, Mohammed Bajaher and Mohammed Asiri

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 April 2024

Rui Lin, Qiguan Wang, Xin Yang and Jianwen Huo

In complex environments, a spherical robot has great application value. When the pendulum spherical robot is stopped or disturbed, there will be a periodic oscillation. This…

Abstract

Purpose

In complex environments, a spherical robot has great application value. When the pendulum spherical robot is stopped or disturbed, there will be a periodic oscillation. This situation will seriously affect the stability of the spherical robot. Therefore, this paper aims to propose a control method based on backstepping and disturbance observers for oscillation suppression.

Design/methodology/approach

This paper analyzes the mechanism of oscillation. The oscillation model of the spherical robot is constructed and the relationship between the oscillation and the internal structure of the sphere is analyzed. Based on the oscillation model, the authors design the oscillation suppression control of the spherical robot using the backstepping method. At the same time, a disturbance observer is added to suppress the disturbance.

Findings

It is found that the control system based on backstepping and disturbance observer is simple and efficient for nonlinear models. Compared with the PID controller commonly used in engineering, this control method has a better control effect.

Practical implications

The proposed method can provide a reliable and effective stability scheme for spherical robots. The problem of instability in real motion is solved.

Originality/value

In this paper, the oscillation model of a spherical robot is innovatively constructed. Second, a new backstepping control method combined with a disturbance observer for the spherical robot is proposed to suppress the oscillation.

Details

Industrial Robot: the international journal of robotics research and application, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 13 March 2024

Salma Chakroun and Anis Ben Amar

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 15 February 2024

Xuanyan Zhong and Zehui Zhan

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…

102

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Interactive Technology and Smart Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 18 August 2023

Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka and Junaid M. Shaikh

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

Abstract

Purpose

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

Design/methodology/approach

The sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique.

Findings

All four effective tax rate measures' mean values were lower than the statutory tax rate, indicating the likelihood of tax planning. Whether board attributes are likely to mitigate tax aggressiveness is uncertain because the results are inconsistent and depend on the ETR measure. Similarly, the logistic regression results derived using the PSM approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka.

Research limitations/implications

This investigation is limited to non-financial listed companies in Sri Lanka and incorporates only four tax aggressiveness measures. Findings are imperative for policymakers, regulators, and professional bodies to improve corporate governance codes and rules to enhance organisational transparency toward corporate tax payments.

Social implications

Aggressive tax planning by companies will reduce government tax revenue, hinder social progress, and cause public mistrust of large corporations and institutions.

Originality/value

This study provides insight into the nexus between corporate governance and tax aggressiveness in a middle-income economy in South Asia hit by an economic crisis where tax revenue has fallen and tax enforcement is weak.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 23 April 2024

Lu Zhang, Pu Dong, Long Zhang, Bojiao Mu and Ahui Yang

This study aims to explore the dissemination and evolutionary path of online public opinion from a crisis management perspective. By clarifying the influencing factors and dynamic…

Abstract

Purpose

This study aims to explore the dissemination and evolutionary path of online public opinion from a crisis management perspective. By clarifying the influencing factors and dynamic mechanisms of online public opinion dissemination, this study provides insights into attenuating the negative impact of online public opinion and creating a favorable ecological space for online public opinion.

Design/methodology/approach

This research employs bibliometric analysis and CiteSpace software to analyze 302 Chinese articles published from 2006 to 2023 in the China National Knowledge Infrastructure (CNKI) database and 276 English articles published from 1994 to 2023 in the Web of Science core set database. Through literature keyword clustering, co-citation analysis and burst terms analysis, this paper summarizes the core scientific research institutions, scholars, hot topics and evolutionary paths of online public opinion crisis management research from both Chinese and international academic communities.

Findings

The results show that the study of online public opinion crisis management in China and internationally is centered on the life cycle theory, which integrates knowledge from information, computer and system sciences. Although there are differences in political interaction and stage evolution, the overall evolutionary path is similar, and it develops dynamically in the “benign conflict” between the expansion of the research perspective and the gradual refinement of research granularity.

Originality/value

This study summarizes the research results of online public opinion crisis management from China and the international academic community and identifies current research hotspots and theoretical evolution paths. Future research can focus on deepening the basic theories of public opinion crisis management under the influence of frontier technologies, exploring the subjectivity and emotionality of web users using fine algorithms and promoting the international development of network public opinion crisis management theory through transnational comparison and international cooperation.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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