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This paper aims to compare the wear behavior, surface roughness, friction coefficient and volume loss of high-velocity oxy-fuel (HVOF) sprayed WC–Co and WC–Cr₃C₂–Ni coatings on AISI 1095 steel with spraying times of 10 and 15 s.

In this study, the pin-on-disc testing technique was used to evaluate the wear characteristics at a speed of 0.24 m/s, load of 40 N and test time of 60 min under dry conditions at room temperature. The wear characteristics were examined and analyzed by scanning electron microscopy and energy dispersive X-ray spectroscopy. The surface roughness of a coated surface was measured, and microhardness measurements were performed on the cross-sectioned and polished surfaces of the coating.

Spraying time and powder material affected the hardness of HVOF coatings due to differences in the porosity of the coated layers. The average hardness of the WC–Cr₃C₂–Ni coating with a spaying time of 15 s was approximately 14% higher than that of the WC–Cr₃C₂–Ni coating with a spraying time of 10 s. Under an applied load of 40 N, the WC–Co coating with a spraying time of 15 s had the lowest variation in the friction coefficient compared with the other coatings. The WC–Co coating with a spraying time of 10 s had the lowest average and variation in volume loss compared to the other coatings. The WC–Cr₃C₂–Ni coating with a spraying time of 10 s exhibited the highest average volume loss. The wear features changed slightly with the spraying time owing to variations in the hardness and friction coefficient.

This study investigated tribological performance of WC–Co; WC-Cr₃C₂-Ni coatings with spraying times of 10 and 15 s using pin-on-disc tribometer by rotating the relatively soft pin (C45 steel) against hard coated substrate (disc).

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying supplier–customer relationships. Thus, the paper delves into sustainability-led innovation and how it affects supplier–customer relationships, and vice versa, thus providing a twofold perspective.

The textile industry is the empirical context of this study, which is exploratory research based on in-depth, semi-structured interviews with entrepreneurs, managers and experts in the textile industry.

In the textile industry, sustainability-led product innovation concerns mainly product durability and performance, product recyclability and the use of waste for new product development. Process innovation deals with circular economy, traceability and water and chemical use minimization. The paper also shows how sustainability-led innovation is implemented in more technical terms and regarding supplier–customer relationships.

The paper adopts an original perspective on how processes take place in the relationships between suppliers and customers, where there is no dominance of one actor, but innovation emerges from interdependence and interaction. Such perspective allows to provide an in-depth analysis of the supplier–customer relationships and underlying dynamics that affect sustainability-led innovation; moreover, the authors study how such innovation impacts supplier–customer relationships and the underlying relational dynamics. The value of the paper also stands in delivering a real representation of the innovation processes grounded in the textile industry.

This study aims to investigate the corrosion inhibitor effect of migrating corrosion inhibitor (MCI) on Q235 steel in high alkaline environment under cathodic polarization.

This study investigated the electrochemical characteristics of Q235 steel with and without MCI by polarization curve and electrochemical impedance spectroscopy. Besides, the surface composition of Q235 steel under different environments was analyzed by X-ray photoelectron spectroscopy. In addition, the migration characteristic of MCI and the adsorption behavior of MCI under cathodic polarization were studied using Raman spectroscopy.

Diethanolamine (DEA) and N, N-dimethylethanolamine (DMEA) can inhibit the increase of Fe(II) in the oxide film of Q235 steel under cathodic polarization. The adsorption stability of DMEA film was higher under cathodic polarization potential, showing a higher corrosion inhibition ability. The corrosion inhibition mechanism of DEA and DMEA under cathodic polarization potential was proposed.

The MCI has a broad application prospect in the repair of damaged reinforced concrete due to its unique migratory characteristics. The interaction between MCIs, rebar and concrete with different compositions has been studied, but the passivation behavior of the steel interface in the presence of both the migrating electric field and corrosion inhibitors has been neglected. And it was investigated in this paper.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).