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Corrosion data of the widely used silver brazing alloys (BAg‐1 and BAg‐3) of the American Welding Society’s (AWS) specification are scant in literature. Deals with the study of the corrosion behaviour of these alloys in different environments with particular emphasis on the industrial and marine atmospheres.

The coronavirus (COVID-19) pandemic has led to a surge in demand for health-care facilities, medicines, vaccines and other health-care items. The purpose of this study is to investigate different facets of integrated Green Lean Six Sigma and Industry 4.0 approach in the context of COVID-19 for better healthcare management. Integrating Green Lean Six Sigma (GLSS) and Industry 4.0 (I4.0) has the potential to meet the modern demand of health-care units and also leads to improving the quality of inpatient care with better safety, hygiene and real-time diagnoses. A systematic review has been conducted to determine the tools/techniques, challenges, application areas and potential benefits for the adoption of an integrated GLSS-I4.0 approach within health-care facilities from the perspective of COVID management. Further, a conceptual framework of integrated GLSS-I4.0 has been proposed for better COVID management.

To conduct the literature review, the authors used the preferred reporting items for systematic reviews and meta-analysis and covers relevant papers from the arrival of COVID-19. Based on the systematic understanding of the different facets of the integrated GLSS-I4.0 approach and through insights of experts (academicians and health-care personnel), a conceptual framework is proposed to combat COVID-19 for better detection, prevention and cure.

The systematic review presented here provides different avenues to comprehend the different facets of the integrated GLSS-I4.0 approach in different areas of COVID health-care management. In this study, the proposed framework reveals that the Internet of Things, big data and artificial intelligence are the major constituents of I4.0 technologies that lead to better COVID management. Moreover, integration of I4.0 with GLSS aids during different stages of the COVID management, right from diagnosis, manufacture of items and inpatient and outpatient care of the affected person.

This study provides a significant knowledge database to the practitioners by understanding different tools and techniques of an integrated approach for better COVID management. Moreover, the proposed framework aids to grab day-to-day information from the affected people and ensures reduced hospital stay with better space utilization and the creation of a healthy environment around the patient. This inclusive implementation of the proposed framework will enhance knowledge base in medical areas and provides different novel prospects to combat other medical urgencies.

To the best of the authors’ knowledge, this study is the first of its kind to review different facets of the integrated GLSS-I4.0 approach with a view of the COVID health-care perspective and provides a conceptual framework.

The purpose of this study is to examine the status of corporate environment on the websites and annual reports of selected companies. This paper also attempts to study the relationship between company variables and the level of corporate environment disclosure on the company website and annual reports.

This study is based on the websites and annual reports of top 100 listed companies on the Bombay Stock Exchange. The companies are selected on the basis of market capitalization as on March 31, 2014. The data are collected on the basis of Global Reporting Initiative-3 Guidelines.

14 and 30 per cent of the companies do not disclose environmental information on the website and annual report, respectively. There is no specific space for the disclosure of information on this vital issue; information was found scattered in the various sections of the website and annual report. Waste treatment, water management and carbon foot is the focus area of 53, 46 and 40 companies on the website, respectively, whereas in annual reports, energy conservation, water management and waste management attracts the attention of 79, 86 and 82 companies, respectively. The environmental disclosure on the website and overall disclosure has association with leverage, company size and systematic risk. Profitability and environmental disclosure were found to be inversely associated.

The government through appropriate guidelines should make the environmental disclosure mandatory for all the companies. Disclosure of environmental information such as penalties imposed and suits faced under environmental laws and notices received from pollution control boards and such other activities which have damaged environmental resources must be made mandatory. The accounting bodies should develop the accounting standard in respect of items and manner of disclosure. While framing environmental disclosure guidelines, special attention should be given to the disclosure of information related to water management, air and land pollution as these are the basic necessities for the existence of life on this planet.

This study is unique as it makes the comparative analysis of disclosure through annual reports and the company website of selected Indian companies.

The results of the corrosion studies on mild steel in aqueous solutions containing 0.5 to 100 ppm of S= either in inactive or radioactive Na2S for an immersion period of 24 hours, show that rusting of mild steel surface appeared at the S= concentrations of 5 and 10 ppm, staining of surface at 25 ppm and pitting at 50 and 100 ppm. Under similar conditions, the studies on mild steel in Na2CrO4 (0.0025 M, 0.005 M) solutions containing varying concentrations of inactive or radioactive S= (0.5 to 150 ppm) indicate that rusting/staining/pitting on mild steel surface did not occur even at higher concentrations of S=. In aqueous solutions containing 0.5 to 100 ppm of S= either in radioactive or inactive Na2S, the open circuit potential shifted towards less noble values, whereas in Na2CrO4 (0.0025 M; 0.005 M) solutions containing 0.5 to 150 ppm of inactive or radioactive S= the potential shift was comparatively towards the noble direction. In Na2CrO4 (0.0025 M; 0.005 M) solutions containing 0.5 to 150 ppm of radioactive S= in Na2S, S pick‐up increased linearly with the increase in concentration of S= and the effect of increase in concentration of Na2CrO4 from 0.0025 M to 0.005 M did not show any appreciable increase in S pick‐up. Autoradiographs of the specimens immersed in the above solutions showed the presence of adsorbed S= on the mild steel surface and the linear increase in S pick‐up with the increase in concentration of S= in radioactive Na2S was observed. Mode of Cr pick‐up on mild steel in Na2CrO4 (0.0025 M, 0.00125 M) solutions was also studied for comparison purposes.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Relates to the development of high temperature resistant coating applicable in the temperature range of 500°C to 700°C. A1₂O₃, TiO₂ and ZrO₂ have been incorporated in aluminium phosphate and ivory‐400 used as binders. Aluminium phosphate as a binder has not performed well in comparison to ivory‐400. Aims mainly to study and to highlight the behaviour of the corrosion‐resistant coating at high temperature.

Introduction It is well established that Si in silicon bronzes imparts high strength and corrosion resistance which are essential requirements for applications in hydraulic pressure lines, heat exchangers, propeller shafts, storage tanks and other equipments for chemical industries. They have high corrosion resistance towards marine environments, but possess inferior corrosion resistance in sulphide bearing atmosphere although more resistant to stress corrosion cracking and season cracking than brass on exposure to polluted atmospheres. In general, corrosion resistance of alloys depends on alloy chemistry, heat treatment schedule, presence of second phase, precipitation morphology and specific environment. However, studies on influence of heat treatment and variation of silicon content in (Binary) Cu‐Si alloys with particular reference to their corrosion resistance in chloride and sulphide bearing environments are scanty in literature. The present work has been designed to study the corrosion behaviour and to generate data on three types of commercially important Cu‐Si alloys in 3.5 per cent sodium chloride and 1 per cent sodium sulphide solutions.

Introduction Plastic deformation of steel causes crystalline imperfections such as increased dislocation density, vacancies, cracks and microvoids which, in turn, influence dissolution and transport of hydrogen in traps. The increased dislocation density and dislocation pile‐ups against cementile lamella or non‐metallic inclusions lead to microcrack formation. The dislocation pile‐ups are mobile under stress. Transport of hydrogen by dislocation under stress can be expected but the temperature should be neither so high as to force the hydrogen to leave the dislocation sites nor so low that the hydrogen cannot diffuse into the dislocation sites.

Attempts to study the effect of heat‐treated AISI 304 stainless steel in a nitrated‐sulphuric acid environment. Potentiodynamic polarization studies of heat‐treated AISI 304 SS samples were carried out in 75 per cent H₂SO₄ ‐ 25 per cent HNO₃ acid environment using a PARC‐273 potentiostat/galvanostat. For comparison, potentiodynamic polarization studies of untreated AISI 304 SS were also carried out under similar conditions. Potential versus current density were plotted and the values of Ip and Ic were calculated. The curve depicts that the value of I_corr increases with increasing heat treatment temperature and time of exposure. Abrupt changes in Icorr were observed in the sample heat‐treated at 500°C and 600°C for 120 minutes and 60 minutes respectively. Infers that heat treatment temperature and time of exposure to heat accelerated the corrosion in the acid. Attributes this to precipitation of chromium carbide at the grain boundaries.

Silicon plays a vital role in the corrosion resistance of Cu‐Si alloys by forming a copper silicide protective layer on the surface of the alloys in natural seawater but, for the higher percentage of silicon content in the alloy (10 wt. per cent), sometimes, with the synergistic effect of the silicide layer along with free silicon, protection takes place. Electrochemical behaviour test using computerized potentiostat/galvanostat (PARC Model No. 273, EG&G, USA) immersion test in natural seawater and X‐ray diffraction analysis using Simons D‐500 diffractometer support the phenomenon.