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Bacterial cellulose (BC) is an ideal alternative filtering material. However, current functionalization approaches for BC have not been fully discovered industrially as well as academically applying textile processing. This study aims to create a sustainable fabric-like membrane made of BC/activated carbon (AC) for applications in filtration using textile padding method, to protect people from respiratory pandemics.

Fabric-like BC is first mechanically dehydrated then AC is loaded via a textile padding step. The finishing efficacy, properties of fabric-like BC/AC and NaOH pretreatment are analyzed and characterized by scanning electron microscope (SEM), field emission scanning electron microscope (FE SEM), X-ray diffraction (XRD), CIELab color space, color strength (K/S), nitrogen adsorption-desorption isotherm including Brunauer–Emmett–Teller (BET) specific surface area and Barrett–Joyner–Halenda (BJH) pore size and volume.

This research results in a fabric-like BC/AC with pore diameters of 3.407 ± 0.310 nm, specific surface area of 115.28 m²/g and an efficient scalable padding process, which uses 8 times less amount of chemical and nearly 30 times shorter treating duration than conventional methods.

Our globe is now consuming an alarming amount of non-degradable disposable masks resulting in massive trash buildup as a future environmental problem. Besides, current disposable masks requiring a significant upfront technological investment have posed challenges in human protection from respiratory diseases, especially for countries with limited conditions. By combining a sustainable material (BC) with popular padding method of textile industry, the fabric-like BC/AC will offer sustainable and practical values for both humankind and nature.

This research has offered an effective padding process to functionalize BC, and a unique fabric-like BC/AC membrane for filtration applications.

Dehydrated bacterial cellulose’s (BC) intrinsic rigidity constrains applicability across textiles, leather, health care and other sectors. This study aims to yield a novel BC modification method using glycerol and succinic acid with catalyst and heat, applied via an industrially scalable padding method to tackle BC’s stiffness drawbacks and enhance BC properties.

Fabric-like BC is generated via mechanical dehydration and then finished by using padding method with glycerol, succinic acid, catalyst and heat. Comprehensive material characterizations, including international testing standards for stiffness, bending properties (cantilever method), tensile properties, moisture vapor transmission rate, moisture content and regain, washing, thermal gravimetric analysis, derivative thermogravimetry, Fourier-transform infrared spectroscopy and colorimetric measurement, are used.

The combination of BC/glycerol/succinic acid dramatically enhanced porous structure, elongation (27.40 ± 6.39%), flexibility (flexural rigidity of 21.46 ± 4.01 µN m; bending modulus of 97.45 ± 18.20 MPa) and moisture management (moisture vapor transmission rate of 961.07 ± 86.16 g/m²/24 h; moisture content of 27.43 ± 2.50%; and moisture regain of 37.94 ± 4.73%). This softening process modified the thermal stability of BC. Besides, this study alleviated the drawbacks for washing (five cycles) of BC and glycerol caused by the ineffective affinity between glycerol and cellulose by adding succinic acid with catalyst and heat.

The study yields an effective padding process for BC softening and a unique modified BC to contribute added value to textile and leather industries as a sustainable alternative to existing materials and a premise for future research on BC functionalization by using doable technologies in mass production as padding.

The literature has dealt with the relationship between board characteristics (BC) and firm performance (FP) on a large scale. However, it yielded inconsistent results. Thus, this paper aims to examine the indirect relationship between BC and FP through the mediating role of the capital structure (CS).

This study used a sample of 528 non-financial companies listed on Bursa Malaysia from 2015 to 2019. Also, a two-step system generalised method of moments estimation technique was applied.

The results show that board diversity and the frequency of board meetings positively affect financial performance, and it is negatively influenced by board turnover, size and independence. Also, the results indicate a positive relationship between the independence of the board and all CS variables. Importantly, the findings support the policy-setting role of the board of directors where CS (measured by total debt and short-term debt) suppresses some governance mechanisms’ detrimental effect on FP. Hence, the board of directors, apart from the monitoring function, introduce various policies (financial and non-financial) that enhance the overall performance of companies.

These results are consistent with the agency’s perspective that management practices in selecting the optimal capital reduce agency costs and improve performance. The findings contribute to developing a broader theoretical framework that accounts for the policy-setting role of the board of directors. The current study model of corporate governance offers insight for policymakers into the role of corporate governance other than monitoring functions in organisations and how CS should be taken into consideration with corporate governance and FP association.

The primary objective of this study is to investigate the application of blockchain technology (BCT) in the agri-food supply chain, focusing on traceability and food safety.

The study employed a semi-structured interview method with representatives from the cherry supply chain to evaluate their awareness and acceptance of BCT's impact. Additionally, the analytic hierarchy process (AHP) was utilized to determine digital investment priorities in supply chain strategies. By applying the supply chain operations reference (SCOR) model framework to the cherry supply chain, the study aimed to address the question “Which process model is suitable for implementing BCT in the agri-food supply chain?”

The global agri-food supply chains are characterized by significant food losses, escalating prices along the chain, and food safety risks. Concurrently, consumer concerns regarding food safety, quality and transparency are on the rise. BCT, with its ability to ensure data integrity, immutability, and seamless tracking of chain movements, presents immense potential as a secure infrastructure in the agri-food supply chain traceability.

The developed analytic framework and the study's findings can be adapted to different sectors and different sub-sectors within agri-food supply chains.

The purpose of this paper is to assess sub-national business cycle (BC) synchronization's impact on national cycles in four emerging markets economies with inflation targeting (IT-EMEs): Brazil, Colombia, South Korea and Mexico.

The authors use panel data models with fixed-effects and distributed lags.

The authors disclosed that sub-national synchronization increased national cycle amplitudes during expansion and recession phases. The authors also noticed that South Korea exhibited a more pronounced effect compared to Latin American countries, and this seemed to be associated with differences in the homogeneity of the production structures in the regions of these countries.

The authors cautioned that contrasting the findings with prior research on the effects of regional BC synchronization in IT-EMEs or with studies in different geographical contexts, is not possible due to the absence of prior research endeavors with this specific focus.

This study constitutes a first attempt to explain the impact of subnational cycle synchronization on the magnitude of national cycles in four IT-EMEs.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.

Triggered by the extensive use of social media brand communities (SMBCs) in interactive marketing, this article aims to explore how brand connectedness (BC) affects consumer engagement behavior (CEB) in SMBCs.

The research model was verified with the partial least squares structural equation modeling applied to the actual data collected from the web crawling largest microblogging platform in China (Sina Weibo).

Results indicate that BC may positively influence consumer emotions (CEs), eventually leading to engagement behavior in SMBCs. In addition, gender and duration of membership act as vital moderators in the model. One of the most interesting findings is the differences between posting and commenting, although both are CEBs. BC has a more significant effect on commenting than posting, and the mediating effect of CEs between BC and posting behavior is not significant.

This research contributes to the literature on interactive marketing by examining BC in the context of SMBCs, which is under-researched in the literature but is highly pertinent to social media contexts. Moreover, we measure BC through social network analysis for the first time, which not only supports the empirical work but also expands the social network theory and social capital theory. This research also extends the body of knowledge on consumer engagement by investigating the differences between posting and commenting behaviors.

Be that as it may, BC is computationally costly, has restricted versatility and brings about critical transmission capacity upward and postpones, those seems not to be fit with Internet of Things (IoT) setting. A lightweight scalable blockchain (LSB) which is improved toward IoT necessities is suggested by the authors and investigates LSB within brilliant house setup like an agent model to enable more extensive IoT apps. Less asset gadgets inside brilliant house advantage via any unified chief which lays out common units for correspondence also cycles generally approaching and active solicitations.

Federated learning and blockchain (BC) have drawn in huge consideration due to the unchanging property and the relevant safety measure and protection benefits. FL and IoT safety measures’ difficulties can be conquered possibly by BC.

LSB accomplishes fragmentation through shaping any overlaid web with more asset gadgets mutually deal with a public BC and federated learning which assures complete protection also security.

This overlaid is coordinated as without error bunches and reduces extra efforts, also batch leader will be with answer to handle commonly known BCs. LSB joins some of advancements which also includes computations related to lesser weighing agreement, optimal belief also throughput regulatory body.

This study aims to propose and demonstrate a practical application of a new three-part holistic sensory evaluation (HSE) method for textiles and apparel based on the senses of sight, touch, hearing and smell. HSE method development was carefully documented, described and successfully applied to evaluate sensory characteristics and consumer perceptions and acceptance of bacterial cellulose (BC), a novel sustainable material for apparel.

In Part One of the HSE method, research participants described the material in their own words based on the senses of sight, touch, hearing and smell. In Part Two, they rated the intensities and their linking for 25 predetermined attributes describing BC. Part Three measured participants’ overall liking of BC and its perceived suitability for apparel and accessories.

Application of the HSE method resulted in an in-depth understanding of BC material. Areas for material improvements and positive characteristics were identified, providing direction for further development. Consumers found BC suitable for accessories and outer-layer garments but not for apparel.

Sensory evaluation of textiles and apparel has traditionally focused on the senses of touch and sight. The new HSE method allows evaluating the full range of sensory characteristics of materials/products and holistically assessing consumer perceptions. The method is especially useful for novel materials and wearable technology. BC has gained increased interests as a novel sustainable material, yet consumer studies have been lacking. This study reports a comprehensive evaluation of BC material from consumer perspective.

The purpose of this paper is to investigate, from a thorough review of the literature, the role of metaverse-based quality 4.0 (MV-based Q4.0) in achieving manufacturing resilience (MFGRES). Based on a categorization of MV-based Q4.0 enabler technologies and MFGRES antecedents, the paper provides a conceptual framework depicting the relationship between both areas while exploring existing knowledge in current literature.

The paper is structured as a comprehensive systematic literature review (SLR) at the intersection of MV-based Q4.0 and MFGRES fields. From the Scopus database up to 2023, a final sample of 182 papers is selected based on the inclusion/exclusion criteria that shape the knowledge base of the research.

In light of the classification of reviewed papers, the findings show that artificial intelligence is especially well-suited to enhancing MFGRES. Transparency and flexibility are the resilience enablers that gain most from the implementation of MV-based Q4.0. Through analysis and synthesis of the literature, the study reveals the lack of an integrated approach combining both MV-based Q4.0 and MFGRES. This is particularly clear during disruptions.

This study has a significant impact on managers and businesses. It also advances knowledge of the importance of MV-based Q4.0 in achieving MFGRES and gaining its full rewards.

This paper makes significant recommendations for academics, particularly those who are interested in the metaverse concept within MFGRES. The study also helps managers by illuminating a key area to concentrate on for the improvement of MFGRES within their organizations. In light of this, future research directions are suggested.