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The purpose of this study was to introduce three-dimensional printing (3DP) of functionally graded sandwich foams (FGSFs). This work was continued by predicting the mechanical buckling and free vibration behavior of 3DP FGSFs using experimental and numerical analyses.

Initially, hollow glass microballoon-reinforced high-density polyethylene-based polymer composite foams were developed, and these materials were extruded into their respective filaments. These filaments are used as feedstock materials in fused filament fabrication based 3DP for the development of FGSFs. Scanning electron microscopy analysis was performed on the freeze-dried samples to observe filler sustainability. Furthermore, the density, critical buckling load (P_cr), natural frequency (f_n) and damping factor of FGSFs were evaluated. The critical buckling load (P_cr) of the FGSFs was estimated using the double-tangent method and modified Budiansky criteria.

The density of FGSFs decreased with increasing filler percentage. The mechanical buckling load increased with the filler percentage. The natural frequency corresponding to the first mode of the FGSFs exhibited a decreasing trend with an increasing load in the pre-buckling regime and an increase in post-buckled zone, whereas the damping factor exhibited the opposite trend.

The current research work is valuable for the area of 3D printing by developing the functionally graded foam based sandwich beams. Furthermore, it intended to present the buckling behavior of 3D printed FGSFs, variation of frequency and damping factor corresponding to first three modes with increase in load.

This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association.

The sample covers 38,958 firm-year observations from 32 countries during the period 2015–2020. Financial distress is measured using the ZSCORE by Altman (1968), while tax avoidance is based on the book-tax difference.

Financially distressed firms exhibit low tax avoidance pre- and during the pandemic periods. The authors find higher tax avoidance during the pandemic compared to the pre-pandemic period, but the pandemic enhances the negative relationship between financial distress and tax avoidance.

The study offers evidence on how financial distress drives firms to engage in more tax avoidance when firms globally encountered various levels of financial difficulty sparked by the economic challenges of the COVID-19 pandemic.

The findings provide insights to policymakers on the need to monitor and incentivise financially distressed firms, especially during economic challenges due to pandemic.

This study adds to the limited, albeit important, evidence on the joint effect of the COVID-19 pandemic and financial distress on tax avoidance.

Supervisor phubbing is an increasingly common behavior depicted by supervisors despite the significance of supervisor–subordinate interactions. This study explores the impact of this behavior on workplace incivility and workplace presenteeism and analyzes the mediating role of self-esteem and the moderating role of power distance.

Data were collected from employees belonging to IT sector. The research was cross-sectional in nature and the data were collected using a structured questionnaire.

The findings indicate a significant impact of supervisor phubbing on self-esteem, workplace incivility and workplace presenteeism. Additionally, results reveal the mediating role of self-esteem between supervisor phubbing and workplace presenteeism. However, the moderating effect of power distance on the relationship between supervisor phubbing and self-esteem was not supported.

The research contributes to the existing literature and theory, especially in the area of supervisor phubbing and communications management. The study suggests a need for comprehensive approach that involves both organizational policies and individual behavior change.