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The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between corporate governance variables and corporate tax aggressiveness. Next, the study investigates the mitigating role of corporate governance in the relationship between political connections and corporate tax aggressiveness.

The sample of this study is based on 2,538 firm-year observations during the 2000-2009 periods. This study employs a panel least square regression with both period and industry fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from Compustat Global.

This study finds that politically connected firms are more tax aggressive than non-connected firms. Furthermore, the study finds that large board size decreases the likelihood of tax aggressiveness and a non-linear relationship exists between institutional ownership and tax aggressiveness suggesting increase in monitoring as the ownership increases. However, the study finds no evidence to suggest that corporate governance mitigates the influence of political connections in promoting tax aggressiveness behavior. The findings suggest that the impact of political connections could outweigh the benefits of changes in corporate governance in Malaysia.

The data are not recent, but it reflects a rather longitudinal research period.

This paper extends the literature of tax research in Malaysia which is in its’ infancy stage. Furthermore, it investigates the role of political connections in tax-planning research.

This paper aims to investigate the prepared modified alkyd and poly(ester-amide) (PEA) resins as antimicrobial and insecticide binders for surface coating applications.

Salicylic diethanolamine and 4-(N, N-dimethylamino) benzylidene glutamic acid were prepared and used as new sources of polyol and dibasic acid for PEA and alkyd resins, then confirmed by: acid value, FT-IR and 1H-NMR. The coating performance of the resins was determined using measurements of physico-mechanical properties. The biological and insecticide activities of the prepared resins were investigated.

The tests carried out revealed that the modified PEA and alkyd enhanced both phyisco-mechanical and chemical properties in addition to the biological and insecticide activities. The results of this paper illustrate that the introduction of salicylic diethanolamine and 4-(N, N-dimethylamino) benzylidene glutamic acid within the resin structure improved the film performance and enhanced the antimicrobial activity performance of PEA and alkyd resins.

The modified alkyd and PEA organic resins can be used as biocidal binders when incorporated into paint formulations for multiple surface applications, especially those that are exposed to several organisms.

Modified alkyd and PEA resins based on newly synthesized modifiers have a significant potential to be promising in the production and development of antimicrobial and insecticide paints, allowing them to function to restrict the spread of insects and microbial infection.

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

This paper aims to focus on the synthesis of the macrocyclic complexes (Cu and Zn) and their applications as anticorrosive materials in epoxy paint formulation for surface coating application.

A selected macrocyclic Cu(II) and Zn(II) complexes were prepared via template synthesis and characterized using Fourier transform infrared, thermal gravimetric analysis, scanning electron microscope, flexibility, hardness and adhesion of coating films prepared using epoxy paint.

The corrosion resistance of the epoxy-painted films was improved due to the incorporation of the Zn and Cu complexes into the formulation.

It was found that the metal complex-based formulation with Cu(II) and Zn(II) had outperformed the sample blank.

Scotland’s built heritage (pre-1919 building stock) is exhibiting varying levels of disrepair, in particular for stonemasonry works, despite the government’s on-going efforts for promoting higher standards of repair and maintenance (R & M) of historic buildings. The purpose of this paper is to examine the problems associated with the R & M of historic buildings.

Two case studies (Projects A and B) exhibiting critical disrepair are reported. Site surveying was carried-out on both projects, to identify site features and R & M problems along with proposed solutions drawing on the lead author’s extensive industry experience as a stonemasonry consultant. Three semi-structured interviews were conducted with professionals involved in each project to elicit views on the challenges faced. Additionally, three industry experts were interviewed to provide a wider perspective of the R & M challenges facing historic buildings.

Neglect and poor practice resulted in both projects becoming more challenging and expensive than they needed to be, which was attributed to generic and advanced skills 6deficiencies of the workforce. There is an urgent need for a multi-disciplinary approach to the development of a method statement for R & M, drawing on the expertise of professionals and contractors, particularly when specifying repairs to structural elements.

This paper has provided original and valuable information on R & M problems, highlighting the importance of continued investment in skills development for historic building R & M to enhance existing current training provision and practice. There is a need for further similar project-based data to inform skills development strategies for the R & M of historic buildings as well as enhancing existing qualification frameworks.

Studies have suggested that attributes are dynamic and a life cycle of product and service attributes exists. When an innovative feature is introduced, the feature might attract and delight customers. However, with the passage of time the state of the attractiveness of this feature may change, for better or for worse. The purpose of this paper is to provide a detailed model that shows the factors and related sub-factors that affect the life cycle of a feature and thereby explain the changes that may happen to a feature over time.

This model provide detailed explanations of the direct and indirect factors that affect the states of a feature, the ones that affect the rate of adoption, and the ones that trigger the changes between states. The model uses a current-market product’s feature to discuss the effects of these factors on the life cycle of this feature in detail.

This paper extends the theory of attractive quality attributes by identified seven states of the feature in its life cycle. These states are as follows: unknown/unimportant state, honey pot state, racing state, required state, standard state, core state, and dead state. This paper also identified eight major factors that affect the transition of the feature from one state to another. These factors include demographic, socioeconomic, behavioural, psychological, geographical, environmental, organisational, and technological factors.

The findings of this paper provide additional evidence that product and service attributes are dynamic. This paper also increases the validity of the attractive quality attributes theory and the factors that affect the state of the feature in its life cycle. The understanding of the state of the feature in its life cycle, and the factors that influence this change, helps not only in the introduction of completely new features but also in knowing when to remove obsolescent ones.

In light of the COVID-19 pandemic, all business sectors have critical needs. They face multiple challenges to restructuring their operations to build a resilient, cost-effective and sustainable supply chain. Therefore, this paper aims to investigate the practice and the research gaps related to supply chains.

This research paper is influenced by a literature review of the past decade. This review paper incorporates industry challenges of the COVID-19 pandemic, including future steps toward developing resilient supply chains in the new normal economy. The research provides a detailed framework for designing cost-effective survivable supply chains that withstand disruptions for the long term.

The proposed research focuses on the effects of the COVID-19 pandemic on supply chains and attempts to bridge pre and post COVID-19 research and practice gaps. Post-COVID-19 resilient supply chains need to be transformed into survivable supply chains. The survivability of the supply chain can be achieved by combining both supply chain resilience and supply chain viability measures. To the best of the authors’ belief, this is the first study that grounds a theory to provide interconnection of five critical supply chain concepts to manage supply chain risk. This study is uniquely positioned to develop a theoretical framework to design a cost-effective, resilient and sustainable supply chain by establishing the interconnection among these concepts in supply chains. This framework helps practitioners to implement the key strategies at the operational, tactical and strategic levels that enhance maturity in supply chains.

The research findings are based on secondary reports such as industry reports, cases, research papers and expert opinions. The authors tried to consult with many companies. However, they were reluctant to share the recovery plan information from COVID. Also, as COVID still exists in many places in Canada, the authors could not gather every intended information from the companies. However, the authors have successfully shared the outcomes of this research with a reputed retail company in Canada. They recognized the importance of survivability in supply chains. Going forward, business organizations need to design cost-effective, sustainable and survivable supply chains.

The study attempts to unify current research dealing with supply chain resilience. The study concludes with the limitations of the current research. It highlights the prospects of future research and bridges the supply chain practice gaps from the challenges faced by industries due to COVID-19. The study contributes to the literature by identifying gaps to bridge the supply chain practice and reiterating new research directions to develop a cost-effective, survivable and sustainable supply chain.

The purpose of this paper is to prepare, characterise and evaluate nano-emulsions of copolymers of various compositions as eco-friendly binders for flexographic ink industry.

Various nano-emulsions of copolymers were prepared using styrene (St), butyl acrylate (BuAc), acrylic acid (AA) and acrylamide (AAm) monomers by means of a conventional seeded emulsion polymerisation technique, using K2S2O8 as the initiator. The characterisation of the prepared emulsions was performed using Fourier transform infrared (FT-IR), thermogravimetric analysis (TGA), gel permeation chromatography (GPC) and transmission electron microscopy (TEM). A selection of copolymers was formulated with pigments and additional ingredients, as water-based flexographic inks. The inks were characterised for their viscosity, pH, degree of dispersion, water resistance and colour density.

It was found that the low viscosity of the prepared copolymers may reduce the film thickness of the flexographic inks and may also increase the spreading of the ink on the surface. As a result, stable modified polyacrylate-based latex with improved physico-mechanical properties were obtained. The prepared latexes were showed improving and enhancing in water resistance; gloss values, and the print density that ranged from 2.06 to 2.51 and the maximum gloss values (39 and 48) were also obtained. Also, these binders provide excellent adhesion properties for both the pigment particles and the base paper.

This study focuses on the preparation of new water-based copolymer nanoparticles and their use as eco-friendly binders for flexographic ink industry.

The ink formulations developed could find use in industrial-scale printing.

Eco-friendly environment ink formulations for printing on paper substrates are novel.

The purpose of this paper is devoted to application of the emulsion polymer of poly(methyl methacrylate-co-butyl acrylate) prepared with in situ nano-silica as a novel tanning agent of hide to partly or totally replace chrome salt and to improve physical, thermal and mechanical properties of the tanned leather and to reduce the environmental impact of chrome tanning effluent.

Polymer/nano-silica hybrid emulsions were prepared via in situ seed emulsion polymerisation. The prepared polymers were characterised for solid content, molecular weight, viscosity, drying time, minimum film-forming temperature (MFFT) and microstructures (via transmission electron microscopy). The mechanical, thermal and surface morphological (by scanning electron microscope) properties of the treated samples were also investigated. The influences of the increase in the content of organic nano-silica on the properties of the tanned leather are discussed.

It was found that the viscosity, the particle size and the solid content of the prepared polymers increased as the content of the nano-silica increased while gloss and drying time of the resulting polymer film decreased. Tanning buffalo hide by Polymer F (containing a high content of nano-silica) gave desirable properties in terms of tensile strength, thermal stability and shrinkage temperature.

This paper discusses the preparation and the characterisation of emulsion polymers with in situ nano-silica and their application in tanning process to enhance and improve the leather quality, as well as reduce the use of chrome tanning materials and consequently chrome tanning waste.

The tanned leather showed an improvement of physico-mechanical properties and enhancement of thermal stability. Furthermore, the tanned leather has uniform colour, softness and firmness of grain. All these promising results provide evidence to support the applicability of the prepared co-polymer/nano-silica emulsions as an efficient tanning agent that also provides lubricating properties for leather.

Since May 2015, REACH Annex XVII restricts Cr(VI) in leather articles or leather parts of articles that come into contact with skin to a concentration of less than 3 mg/kg. Cases of discovery of Cr(VI) in leather papers have been reported by the European rapid alert system on dangerous consumer products (RAPEX). The emulsion poly (methyl methacrylate-co-butyl acrylate) with in situ nano-silica that has been developed via the study reported in this paper is one of the better technologies for the reduction of chromium ratio used in tanning industry.

The purpose of this study is to develop a new protective coating formulation for industrial use, using benzodiazepine derivatives as double function additives.

Benzodiazepine’s derivatives of types (3–5) were prepared and confirmed by infrared, Mass, ¹H-Proton nuclear magnetic resonance (NMR) and ¹³C NMR spectra. The synthesized compound was physically incorporated in the alkyd paint formulation by pebble mill grinding until all particulates are smaller than 20 ums. The prepared coatings were applied by air spray on steel panels. The physical, mechanical characteristics, corrosion resistance and antimicrobial test of the prepared coatings were studied to evaluate the prepared compounds drawbacks.

The results of the mechanical and physical properties of the paint formulation revealed that the paint formulation incorporating benzodiazepines derivatives 3–5 performed best and improved corrosion-resistance and antibacterial activity tests.

In alkyd paint, heterocyclic compounds are the most used antibacterial additives. Other functionalities of these compounds, such as corrosion inhibitors, might be studied to see if they are suited for these applications.

Because of the activity of various benzodiazepine derivatives, which may be attributable to the presence of some function groups such as sulfonamide aromatic amino NH₂ group, and elements such as Sulphur, Nitrogen, Chlorine, in its chemical structure. As a result, paint compositions including these compounds as additives can be used as dual-purpose paint and for a variety of industrial applications.

The research demonstrates how a low-cost paint composition based on synthesized benzodiazepine derivatives 3–5 may be used as a dual-function paint for industrial use.