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The aim of this study was to investigate the activity of 4-((4-((2-hydroxyethyl)(methyl)amino)benzylidene) amino)-1,5-dimethyl-2-phenyl-1,2-dihydro-3H-pyrazol-3-one (HEMAP), a Schiff base synthesized and characterized for the first time, to the authors’ knowledge, as a novel inhibitor against corrosion of mild steel (MS) in hydrochloric acid solution.

HEMAP was characterized by some spectroscopic methods including High-Resolution Mass Spectrometry (HRMS), Proton Nuclear Magnetic Resonance (1H NMR), Carbon-13 (C13) nuclear magnetic resonance (13C NMR) and Fourier Transform Infrared Spectroscopy (FT-IR). Then, the inhibition efficiency of HEMAP on MS in a hydrochloric acid solution was investigated by potentiodynamic polarization and electrochemical impedance spectroscopy (EIS). To explain the inhibition mechanism, the surface charge, adsorption isotherms and thermodynamic parameters of MS in the inhibitor solution were studied.

EIS tests displayed that the highest inhibition efficiency was calculated approximately as 99.5% for 5 × 10⁻² M HEMAP in 1 M HCl solution. The adsorption of HEMAP on the MS surface was found to be compatible with the Langmuir model isotherm. The thermodynamic parameter results showed that the standard free energy of adsorption of HEMAP on the MS surface was found to be more chemical than physical.

This study is important in terms of demonstrating the performance of the first synthesized HEMAP molecule as an inhibitor against the corrosion of MS in acidic media. EIS tests displayed that the highest inhibition efficiency was calculated approximately as 99.5% for 5 × 10⁻² M HEMAP in 1 M HCl solution.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

This study aims to explore the level of independence among persons with disabilities (PWDs) towards their use of public buildings’ facilities, as well as assess the anxiety and relevant challenges regarding such use.

In a cross-sectional survey design, 91 consenting PWDs were recruited via purposive sampling at diverse locations and invited to complete self-report questionnaires on their use of public buildings’ facilities.

Only 19 PWDs (20.9%) were able to independently use such facilities. The participants’ level of anxiety, observed to be mostly severe (41.7%), was significantly associated with sex and affected body region (p < 0.05). Most PWDs identified “lack of amenities” (85.7%), “inconvenience” (78%) and “safety issues” (59.4%) as relevant challenges towards the use of public buildings’ facilities.

This research emphasises the urgent need to universally improve PWDs’ level of independence towards the use of public buildings’ facilities alongside eradicating anxiety and challenges experienced towards such use. Accessibility ought to be promoted among PWDs, with specific attention given to women and those affected in multiple body regions; as such populations are prone to experiencing substantial anxiety. This approach should entail the provision of barrier-free facilities as well as ensuring their safe and convenient use by PWDs.

This study sought and provided key feedback from PWDs on the current built environment, which ought to be considered by relevant stakeholders to improve accessibility, promote well-being and contribute towards meeting the global goals of reducing inequality and making cities/communities inclusive, safe, resilient and sustainable.