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This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.

This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data.

The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones.

The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices.

The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale.

The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.

The purpose of this paper is to examine whether Australian agricultural firms display big bath behaviour during droughts by recognising extraordinary and abnormal losses. It is hypothesised that Australian agricultural firms are more likely to report big bath losses in drought years than in non‐drought years and, in a given drought year, agricultural firms are more likely to report big bath losses than firms in other industries.

The authors analyse 405 firm‐years data for agricultural firms over 1980‐1995. For comparison, they also analyse matched‐pair samples of 17 and 30 non‐agricultural firms for the drought years of 1983 and 1995, and matched‐pair samples of 19 non‐agricultural firms for the non‐drought years of 1986 and 1990, respectively. Both univariate and multivariate analyses are used to test the hypotheses.

It is found that agricultural firms are more likely to take big baths in drought years than in non‐drought years. Further, in a given drought year, agricultural firms are more likely to take big baths than non‐agricultural firms. Further analyses of sales, profitability, and extraordinary and abnormal items support the idea that big baths reflect managerial opportunism rather than the economic consequences of droughts.

Previous studies have not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which management has little or no control, can influence accounting choices.

The purpose of this paper is to present the results of a study on friction characteristics of plasma, salt‐bath and gas nitrided layers produced in AISI 304 type austenitic and AISI 420 type martensitic stainless steels.

Plasma nitriding processes were carried out with DC‐pulsed plasma in 80% N₂+20% H₂ atmosphere at 450°C and 520°C for 8 h at a pressure of 2 mbar. Salt‐bath nitriding was performed in a cyanide‐cyanate salt‐bath at 570°C for 1.5 h. Gas nitriding was also conducted in NH₃ and CO₂ atmosphere at 570°C for 13 h. Characterization of all nitrided samples has been carried out by means of microstructure, microhardness, surface roughness measurement and friction coefficient. The morphologies of the worn surfaces of the nitrided samples were also observed using a scanning electron microscope. Friction characteristics of the nitrided samples have been investigated using a ball‐on‐disc friction and wear tester with a WC‐Co ball as the counterface under dry sliding conditions.

The plasma nitrided and salt‐bath nitrided layers on the 420 steel surfaces were much thicker than on the 304 steel surfaces. However, there was no obvious and homogeneous nitrided layer on the gas nitrided samples' surface. The plasma and salt‐bath nitriding techniques significantly increased the surface hardness of the 304 and 420 samples. The highest surface hardness of the 304 nitrided samples was obtained by the plasma nitrided technique at 520°C. On the other hand, the highest surface hardness of the 420 nitrided layers was observed in the 450°C plasma nitrided layer. Experimental friction test results showed that the salt‐bath and 450°C plasma nitrided layers were more effective in reducing the friction coefficient of the 304 and 420 stainless steels, respectively.

The relatively poor hardness and hence wear resistance of austenitic and martensitic stainless steels needs to be improved. Friction characteristic is a key property of performance for various applications of austenitic and martensitic stainless steels. This work has reported a comparison of friction characteristics of austenitic 304 and martensitic 420 stainless steels, modified using plasma, salt‐bath and gas nitriding processes. The paper is of significances for improving friction characteristics, indirectly wear performances, of austenitic and martensitic stainless steels.

This paper aims to investigate the parametric study of addition of snail shell particles (SSp) and bath temperature on the properties of Zn-ZnO-SSp composites coating.

Bath temperatures of 60°C and 90°C and SSp of 0, 5, 10, 15, 20 and 25g were used in the electrodeposition. The microstructure, electrochemical, wear and hardness values of the coated samples were determined.

Highest coating thickness of 240 µm, 277 per cent improvement in hardness values, 66.67 per cent improvement of wear rate were obtained at bath temperature of 60oC and 15gSSp addition over that of the uncoated sample. There was improvement in corrosion resistance after composites coating. Maximum improvement in the properties was obtained at bath temperature of 60°C at 15gSSp addition.

It has been established in this work that bath treatment and SSps improved the properties of the developed coating.

The purpose of this paper is to enhance the understanding on the electrodeposition of various lead (Pb)‐free solder alloys, so that new studies can be carried out to solve processing issues.

The paper reviews the available reports on the electrodeposition of tin (Sn)‐based solder systems and identifies the challenges in this area.

Compositional control remains a major challenge in this area, where the achievement of desired composition for binary and ternary alloys is subjected to uncertainties. The use of chelating agents in the bath and optimization of parameters can assist the achievement of near‐desired alloy composition. Acidic plating baths are preferred due to their compatibility with photoresists but oxidation of stannous ions causes poor bath stability. Antioxidants, reducing agents and low oxygen overpotential anodes can suppress the oxidation rate and increase the lifespan of plating baths. Apart from chelating agents and antioxidants, various categories of additives can be added to improve quality of deposits. Surfactants, grain refiners and brighteners are routinely used to obtain smooth, fine‐grained and bright deposits with good thermo‐mechanical properties.

The paper provides information on the key issues in electrodeposition of Pb‐free solder alloys. Possible measures to alleviate the issues are suggested so that the electrodeposition technique can be established for mass production of a wider range of solder alloys.

The main aim of this study was to improve current efficiency and to obtain thicker coatings via aluminum oxide (Al₂O₃) addition to the chromium (Cr) (III) bath.

Pure Cr and nanocomposite Cr–Al₂O₃ coatings were electrodeposited from Cr (III) bath onto cathode copper substrates by conventional method. Dependence of current efficiency to current density, Al₂O₃ content and particle size were investigated.

Current efficiency increased with Al₂O₃ amount and decreased with Al₂O₃ particle size. Maximum current efficiency was achieved at 25 A/dm₂ for pure Cr and 30 A/dm₂ for composite coatings. Al₂O₃ bath content, current density and stirring rate increased the coating Al₂O₃ weight per cent significantly. Addition of Al3+ bath composition inhibited nanoparticle agglomeration, increasing film homogeneity. Cr–Al₂O₃ nanocomposites showed higher microhardness and better corrosion resistance than pure Cr layer.

Cr (III) is not as toxic and as carcinogenic as Cr (VI) which is widely used for Cr electroplating these days. Low current efficiency and poor product quality are, however, major drawbacks of the former. This paper describes significant improvements obtainable by addition of Al₂O₃ nanoparticles to the Cr (III) bath for increasing the microhardness, the corrosion resistance and the current efficiency of the deposition.

This study aims to examine the applicability of an extended version of the theory of planned behavior (TPB) in predicting pro-environmental behavior, specifically the purchase behavior (PB) of package-free bath products, among students in higher education institutions (HEIs).

Using a non-experimental survey research design, this study empirically tested an extended TPB model through structural equation modeling. The dataset was obtained through a survey of undergraduate students in three HEIs in the Philippines.

Environmental knowledge (EK) predicted attitudes toward purchasing package-free bath products. Attitudes, subjective norms and pro-environmental self-identity (PSI) predicted intention to purchase package-free bath products. Furthermore, the intention to purchase package-free bath products and perceived behavioral control predicted PB of the said item.

The results imply that the addition of EK and PSI to the TPB is applicable in predicting pro-environmental behavior, specifically the purchase of package-free bath products.

The results showed how HEIs can encourage their students to purchase package-free bath products.

The results highlight how social and economic factors play a role in promoting or inhibiting pro-environmental behavior among HEI students.

The findings support the inclusion of EK and PSI to the TPB for an integrative model that aims to improve the prediction of the purchase of package-free bath products.

Outlines the history of the town of Bath in respect of its Georgian architecture and discusses the reasons and methods behind 20th century conservation schemes. Discusses the importance of the town in the development of urban planning and describes construction, design and materials originally used. Concentrates on damage and neglect caused by the Victorians, the Second World War, traffic and the declining prosperity of the town. Describes the conservation schemes undertaken during the post‐war period, in particular the Town and Country Planning Act of 1947, the Bath Terraces Scheme, the work of Colin Buchanan and the results of slum clearance and commercial redevelopment. Details the two phases of the city council′s conservation study and briefly discusses the current situation in Bath, mentioning the high cost of maintaining history property and the recent factor of Georgian buildings being split into small units.

This paper aims to achieve phosphating via optimal features of Mg metal as a suitable base coating, which is considered for other properties such as barrier properties against the passage of several factors.

In this research, in the phosphate bath, immersion time, temperature and the content of sodium nitrite as an accelerator were changed.

As a result, increasing the immersion time of AZ31 Mg alloy samples in the phosphating bath as well as increasing the ratio of sodium dodecyl sulfate (SDS) concentration to sodium nitrite concentration in the phosphating bath formulation increase the mass of phosphating formed per unit area of the Mg alloy. The results of the scanning electron microscope test showed phosphating is not completely formed in short immersion times, which is a thin and uneven layer.

Mg and its alloys are sensitive to galvanic corrosion, which would lead to generating several holes in the metal. As such, it causes a decrease in mechanical stability as well as an unfavorable appearance.

Mg is used in several industries such as automobile and computer parts, mobile phones, astronaut compounds, sports goods and home appliances.

Nevertheless, Mg has high chemical reactivity, so an oxide-hydroxide layer is formed on its surface, which has a harmful effect on the adhesion and uniformity of the coating applied on Mg.

By increasing the ratio of SDS concentration to sodium nitrite concentration in the phosphating bath, the corrosion resistance of the phosphating increases.

The purpose of this paper is to understand how changes in an older adult’s physical capacity alter their bathing preferences, how the care environment incorporates residents’ values and beliefs around bathing to fulfil these changing care needs, and how institutional factors, such as staff scheduling and communication processes, influence Resident Care Aides’ (RCAs) bathing practices.

A multiple methods approach involving surveys and interviews with residents and RCAs in a Canadian residential care facility. This paper draws mostly from the semi-structured, qualitative interviews with older adult residents (n=9; Mini Mental Status Exam (MMSE) scores > 15) and RCAs (n=10) on two nursing units offering different bathing options.

Decreasing energy levels and physical decline were commonly cited reasons for residents’ changing bathing preferences. Residents were overall very appreciative of the bathing care they received in residential care, and identified the weekly tub bath as an anticipated encounter where they experienced a valued social interaction with their assigned RCA. While identifying bathing as an occasionally stressful aspect of their work, RCAs also described the bathing experience as an intimate bonding activity. The study identified bathing as an important activity in residential care.

Previous studies have focused on moderate to severely cognitively impaired older adults’ and their demonstration of agitated behaviours during bathing. Most participants in this study had only minor cognitive impairment, as measured by MMSE scores (average score=20.6); therefore, this study provides insight into the experiences and needs of older adults whose perspective is not generally reflected in the literature.