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Fresh vegetables contain advantageous phytochemical components, making them one of the most significant sources of nutrition. The threat of harmful bacteria still exists because these vegetables are not heated in restaurants before being consumed. Therefore, this study aimed to evaluate the microbial quality of fresh vegetables in restaurants of different levels.

A total of 499 fresh vegetable samples (from sandwiches and fresh-cut vegetable salads) were collected from 3 different types of food service establishment: 201 from international restaurants (IRs), 210 from national restaurants (NRs), and 88 from cafeterias (CAs). The samples were prepared and inoculated on specific growth media. The aerobic mesophilic bacteria (AMB) Campylobacter spp., Staphylococcus aureus (S. aureus), Enterobacteriaceae, Escherichia coli (E. coli) and yeast and molds were counted, and Listeria monocytogenes, Salmonella spp. and Escherichia coli O157 were detected using specialized medium.

High counts of S. aureus, above 3 log cfu/g, suggested that 71.5% of samples collected from NRs and 77.3% from CA were not accepted, whereas 81.6% of samples collected from IRs were accepted. The low population of E. coli, less than 2 log cfu/g, suggested that 99.0, 97 and 92.0 % of samples collected from IRs, NRs and CA, respectively, were accepted. Listeria monocytogenes and Escherichia coli O157 were absent from every sample. One sample was positive for Salmonella spp. in each of the NR and CA sample groups.

RIs adhere to health and hygiene standards better than NRs and CAs, according to the findings of vegetable contamination tests.

This study aims to conduct a comprehensive methodological review, exploring the strategies used to address endogeneity within the realms of corporate governance and financial reporting.

This research reviews the application of various methods to deal with endogeneity issue published in the 10 journals covering the corporate governance discipline included in the Web of Science’s Social Sciences Citation Index.

With a focus on empirical studies published in leading journals, the author scrutinizes the prevalence of endogeneity and the methodologies applied to mitigate its effects. The analysis reveals a predominant reliance on the two-stage least squares (2SLS) technique, a widely adopted instrumental variable (IV) approach. However, a notable observation emerges concerning the inconsistent utilization of clear exogenous IVs in some studies, highlighting a potential limitation in the application of 2SLS. Recognizing the challenges in identifying exogenous variables, the author proposes the generalized method of moments (GMM) as a viable alternative. GMM offers flexibility by not imposing the same exogeneity requirement on IVs but necessitates a larger sample size and an extended sample period.

The paper sensitizes researchers to the critical concern of endogeneity bias in governance research. It provides an outline for diagnosing and correcting potential bias, contributing to the awareness among researchers and encouraging a more critical approach to methodological choices, recognizing the prevalence of endogeneity in empirical studies, particularly focusing on the widely adopted 2SLS technique.

Practitioners, including corporate executives and managers, can benefit from the study’s insights by recognizing the importance of rigorous empirical research. Understanding the limitations and strengths of methodologies like 2SLS and GMM can inform evidence-based decision-making in the corporate governance realm.

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

The paper aims to the preparation of novel disperse dye based on azo salicylaldehyde derivatives TF-A [2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde] and full evaluation of their use as disperse dye TF-ASC [bis 2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde Schiff base with 4,4'-methylenedianiline] for dyeing polyester fabric at various conditions.

The dispersed dye was synthesized via Schiff base condensation in the presence of ceric ammonium nitrate cerium ammonium nitrate 10 mmole% as an eco-friendly catalyst at room temperature. The chemical structure of the prepared dye was characterized via elemental analysis, Fourier-transform infrared spectroscopy, 1H- and 13 C-NMR spectroscopic analysis tools. This study thoroughly examined the dyeing of disperse dye TF-ASC on polyester at various conditions. The characteristics of dyed polyester fabric were measured by colour measurements, as well as light, washing, crock fastness and finally, colour strength. The discrete fourier transform (DFT) theoretical studies, including E_HOMO, E_LUMO and optimized geometrical structure, were assumed and discussed in detail.

The results showed that the synthesized organic dye TF-ASC was highly functional and appropriate for this kind of dyeing method. The dyeing fabrics obtained from disperse dye TF-ASC, properties possess high colour strength as well as good overall fastness properties. These dyes had a high affinity for polyester fabric, with just a tiny change in dye affinity when the pH was changed, even under alkaline circumstances. The dye levelness and shade depth of the colour results were good, and there were a variety of hues from light brownish yellow to deep brownish yellow. The results obtained from DFT computational studies such as E_HOMO, E_LUMO, optimized structure, diploe moment µ and electrophilicity index deduced that prepared organic dye TF-ASC is more applicable as a dispersed dye.

This research is significant because it provides a new dye for dyeing polyethylene terephthalate fibres with exceptional brightness and levelness; the method of preparation is a useful pathway due to its being known as a green chemistry method.

This study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).

This study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.

The outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.

The results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.

This study aims to examine the impact of chief executive officers’ (CEOs’) personal characteristics on firms’ risk taking and the moderating role of family ownership on this relationship.

This study used 2,647 firm-year observations of non-financial firms listed on Pakistan Stock Exchange over the period 2013–2021. To test the hypotheses, the authors used ordinary least squares regression and, to resolve the possible endogeneity problem, the authors used system generalized method of moments technique.

Drawing insights first from upper echelons theory, the authors report that CEOs with business, economics, finance and/or management educational background and female CEOs reduce firms’ risk-taking behaviour. Further, using insights from social and organizational identity theoretical perspectives, the results indicate that due to strong family affiliation and organizational identity, family owners exhibit risk aversion behaviour and moderate this relationship.

This study provides novel evidence of risk averse behaviour of CEOs with business, economics, finance and/or management educational background and female CEOs along with moderating impact of family ownership on this relationship in an emerging economy. Overall, the results extend empirical support for upper echelons and social identity theories in an emerging market context.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

The main purpose of the present work is to introduce two new Schiff bases as corrosion inhibitors (CIs) for carbon steel (CS). The anti-corrosion performance of these Schiff bases having N and S heteroatoms in their structures was investigated and compared in 2 M HCl electrolyte. The inhibitory activity of these Schiff bases was also assessed.

Common electrochemical assays like potentiodynamic polarization and electrochemical impedance measurements were used to evaluate the ability of compounds in reduction of the rate of corrosion. Quantum chemical calculations (QCCs) were also used to examine the corrosion inhibitive and the process related to the electrical and structural characteristics of the molecules acting as CIs.

The electrochemical measurements indicate that both Schiff bases acted as the efficient CIs of CS in 2 M HCl electrolyte. The adsorption of the Schiff base on the surface of the CS caused the corrosion to be inhibited. The change of Gibbs energies indicated that both physical and chemical interactions are involved in the adsorption of NNS and SNS on CS surfaces. The predicted QCCs of the CIs neutral and positively charged versions were well-aligned with those obtained by electrochemical experiments.

Using electrochemical experiments and quantum chemical modelings, two new Schiff bases, N-2-((2-nitrophenyl)thio)phenyl)-1-(pyrrole-2-yl)methanimine (NNS) and N-2-((2-nitrophenyl)thio)phenyl)-1-(thiophen-2-yl)methanimine (SNS), were evaluated as anti-corrosion agents for CS in 2 M HCl electrolyte. The DFT calculations were considered to compute the quantum chemical parameters of the inhibitors.

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.

By using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.

The results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.

To the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

Islamic finance is an alternative approach of financial intermediation based on risk-sharing and asset-backed operations, which evolved substantially in recent years in academic research raising the need for quantitative studies to address the intellectual development and scientific performance of this field. This study aims to provide quantitative statistics and comprehensive review of the key influential and intellectual structure of Islamic finance literature.

The authors apply the trending and cutting-edge quali-quantitative approach of bibliometric citation analysis. This study reviews 1,940 English studies and review papers published in scientific journals indexed by the Scopus database from 1983 to 2019. RStudio, VOSviewer and Excel’s software are used to analyze the collected data and apply the bibliometric tests.

The results identify the leading academic authors, journals, institutions and countries with relation to Islamic finance. The authors also propose six main research themes in this field, which are as follows: Islamic finance – fundamentals, growth and legitimacy; customer’s attitude and perception toward Islamic finance; accounting and social reporting of Islamic finance; performance and risk management of Islamic finance; Islamic financial markets; and efficiency of Islamic financial institutions. Lastly, the authors identify research gaps in the existing Islamic finance literature and present 24 future research directions.

The data in this study is confined only to the Scopus database of English papers and reviews. It also considers papers directly related to the field of Islamic finance.

To the best of the authors’ knowledge, this paper is one of the first to address the literature of Islamic finance from a bibliometric aspect. The results of this study along with future research questions will help researchers and practitioners to further explore and stand on firm quantitative bases regarding the scientific development of Islamic finance.