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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 research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.

Specifically, this study examines the relationship between FSC and COE of Vietnamese listed firms. The research uses the System Generalized Method of Moments regression techniques for a panel data set of 454 companies for the period 2015–2022.

The authors find that firms with high comparability of financial statements have lower COE. To confirm the research findings, the authors conduct the robustness test by using different proxies for the cost of equity. Consistent results are found.

The study contributes to the overall understanding of the relationship between FSC and COE, and suggests policy implications for relevant stakeholders such as managers, regulatory bodies and investors. Especially, regarding policymakers, this study could provide more insight into how the accounting convergence process impacts the effectiveness of a firm’s capital allocation.

This study aims to examine how the Bank of Ghana’s (BoG’s) directive on establishing a Cyber and Information Security Governance Committee (CISGC) affects banks’ financial performance (FP) and efficiency. The FP of banks is measured by return on assets (ROA) and return on equity (ROE), while efficiency is measured by operational costs to operating revenue (CIR). The study examines the CISGC’s cyber and IT expertise, committee size, meetings and female representation features.

Data from 20 universal banks in Ghana between 2019 and 2022 was used to examine the impact of the CISGC features on Bank FP and efficiency using generalized least squares regression and robustness test.

CISGC’s cyber and IT expertise has a positive impact on ROA, but no impact on ROE or CIR. Their size, meetings and female representation do not affect performance. This highlights the need for key measures to be instituted for effective cyber and information security governance.

This study has several limitations. First, the scope was initially limited to universal banks in Ghana. Future studies should cover all banks operating in Ghana.

When forming the CISGC, banks should ensure that cybersecurity expertise is represented, and that female representation is considered. Additionally, given the ongoing evolution of cybersecurity threats, banks should ensure comprehensive digitization and robust cybersecurity safeguards.

To the best of the author’s knowledge, this study is the first to investigate how CISGC impacts bank performance in Ghana following the BoG’s Cyber and Information Security directive.

This study aims to explore the link between prevalent risk factors for early childhood diarrhea, including hygiene, feeding, weaning practices and maternal education and the occurrence and severity of early childhood diarrhea in Saudi Arabia.

A case-control study was conducted, involving 98 mothers from the Eastern Region of Saudi Arabia (51 cases and 47 controls). Data were collected from both hospital and community sources. The collected data were statistically analyzed and depicted using descriptive statistics and frequency tables.

Demographic data revealed that 60% of mothers were housewives, 75% had normal deliveries and all babies were full term. In the study cohort, 44% of children aged one to two years. Four domains were compared: diarrheal management, hygiene, weaning and feeding practices. Diarrheal management was suboptimal in some cases: 29% increased fluid intake, 10% maintained adequate food intake, 50% sought medical advice, 58% were familiar with oral rehydration solutions and only 37% used them. Hygiene practices were deficient, with 35% using wipes or sanitizers, 64% handwashing before feeding and 52% adhering to the recommended 10-s duration. Controls exhibited better hygiene practices. Weaning practices were generally similar, with no significant differences between the two groups.

To the best of the authors’ knowledge, this is the first study to collectively report on the risk factors linked to early childhood diarrhea in Saudi Arabia. This study yields significant insights, highlighting the crucial role of managing diarrhea, educating mothers and implementing proper household practices in impacting the occurrence and severity of this perilous ailment.