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The purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across different types of organizations.

This research utilizes a difference-in-differences (DID) method to examine how enterprises that apply intelligent manufacturing choose auditors and impact their audit work. The study is based on 15,228 observations of Chinese-listed A-shares from 2011 to 2020.

(1) There is a strong correlation between intelligent manufacturing and audit quality. (2) This positive correlation is statistically significant only in state-owned enterprises (SOEs), those that have steady institutional investors and where the roles of the CEO and chairman are distinct. (3) Enterprises that have implemented intelligent manufacturing are more inclined to employ auditors who possess extensive industry expertise. The auditor's industry expertise plays a crucial role in ensuring audit quality. (4) The adoption of intelligent manufacturing also leads to higher audit fees and longer audit delay periods.

This paper validates the beneficial impact of intelligent manufacturing on improving corporate governance. In addition, it is recommended that managers prioritize the involvement of skilled auditors with specialized knowledge in the industry to ensure the high audit quality and the transparency of information in intelligent manufacturing enterprises.

This study builds upon previous research that has shown the importance of artificial intelligence in enhancing audit procedures. It contributes to the existing body of knowledge by examining how enterprise intelligent manufacturing systems (IMS) enhance audit quality. Additionally, this study provides valuable information on how to improve audit quality in the field of intelligent manufacturing by strategically selecting auditors based on resource dependency theory.

The purpose of this study is to extract and characterize a novel natural dye from the leaves of Lannea coromandelica and the extraction with finding ways of dyeing cotton fabric using three mordants.

The colouring agents were extracted from the leaves of Lannea coromandelica using an aqueous extraction method. The extract was characterized using analysis methods of pH, gas chromatography-mass spectrometry (GC-MS), Fourier transform infrared (FTIR), ultraviolet-visible (UV-vis) and cyclic voltammetry measurement. The extract was applied to cotton fabric samples using a non-mordant and three mordants under the two mordanting methods. The dyeing performance of the extracted colouring agent was evaluated using colour fastness properties, colour strength (K/S) and colour space (CIE Lab).

The aqueous dye extract showed reddish-brown colour, and its pH was 5.94. The GC-MS analysis revealed that the dye extract from the leaves of Lannea coromandelica contained active chemical compounds. The UV-vis and FTIR analyses found that groups influenced the reddish-brown colour of the dye extraction. The cyclic voltammetry measurements discovered the electrochemical properties of the dye extraction. The mordanted fabric samples showed better colour fastness properties than the non-mordanted fabric sample. The K/S and CIE Lab results indicate that the cotton fabric samples dyed with mordants showed more significant dye affinities than non-mordanted fabric samples.

Researchers have never discovered that the Lannea coromandelica leaf extract is a natural dye for cotton fabric dyeing. The findings of this study showed that natural dyes extracted from Lannea coromandelica leaf could be an efficient colouring agent for use in cotton fabric.

Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).

The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.

The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.

The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.

The study investigates the impact of various factors on the number of active investors in digital health startups. Through nine hypotheses, we examine the influence of metrics such as patents, online presence, financial aspects and company valuation on investor interest. The results reveal positive associations between these metrics and investor numbers, highlighting their role in signaling strength and attracting investment. This research enhances the understanding of investor valuation in digital health startups, emphasizing the importance of credible signals for building trust and securing funding. However, we acknowledge limitations in data analysis methods and suggest future research to explore industry signals, longitudinal trends and failed startups for comprehensive insights.

This study delves into the design methodology and approach, aiming to fill gaps in understanding investor roles in valuing digital health ventures. We focus on deciphering factors driving valuations for these startups to secure growth financing. Using signaling theory, we investigate how entrepreneurs communicate their latent strengths to bridge information gaps, aiding investment decisions. We analyze a sample of 482 healthcare startups from the Pitchbook database using Poisson regression in SPSS.

This research sheds light on the factors driving investor interest in digital health startups. Despite the critical role of entrepreneurs in patient care innovations, the relationship between investor characteristics and funding for digital health technologies still needs exploration. We examine factors influencing investor valuation in healthcare startups and identify patents, social followers and financial disclosures as pivotal elements shaping investor interest. The findings show that all factors for active investors are significant for all variables except similar unique visitors.

These results significantly enhance our understanding of investor decision-making in digital health startups. They confirm the importance of various signals, like patent activity, online presence and financial performance, in attracting investor attention. We utilize unique data sources, offering insights into investors' behavior across different funding stages. In conclusion, these findings underscore investors' crucial role in the growth and funding of healthcare tech startups, emphasizing the need for robust signals to attract investment.

The purpose of this study was to review the information on the scientific efforts and achievements in sustainable industrial textile applications of natural colourants. Then the paper suggests the ways of improving the industrial textile applications of plant-based colourants.

The literature on the chemistry, sources and extraction of plant-based natural colourants was reviewed. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested. Lastly, the current situation of industrial application of natural dyes in textiles is presented.

Despite the scientific achievement to overcome the challenges of natural colourants for textiles, the global industrial application of natural colourants is still low. Inadequate knowledge of the dyers results into poor performance of the natural dyed textile. The natural dyed textiles are expensive due to the scarcity of raw materials for manufacturing of natural colourants. The selection of suitable extraction, application methods and type of substrate should consider the chemistry of the particular colourant. The society should be educated about the benefits of natural dyed textiles. Cultivation of colourant-bearing plants should be promoted to meet the industrial material demand.

The paper provides a synthesized collection of information about the source, chemistry, extraction, textile application and challenges of plant-based natural colourants. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested.

Financial services industry is increasingly showing interest in automated financial advisors, or robo-advisors, with the aim of democratizing access to financial advice and stimulating investment behavior among populations that were previously less active and less served. However, the extent to which consumers trust this technology influences the adoption of rob-advisors. The resemblance to a human, or anthropomorphism, can provide a sense of social presence and increase trust.

In this paper, we conduct an experiment (N = 223) to test the effect of anthropomorphism (low vs medium vs high) and gender (male vs female) of the robo-advisor on social presence. This perception, in turn, enables consumers to evaluate personality characteristics of the robo-advisor, such as competence, warmth, and persuasiveness, all of which are related to trust in the robo-advisor. We separately conduct an experimental study (N = 206) testing the effect of gender neutrality on consumer responses to robo-advisory anthropomorphism.

Our results show that consumers prefer human-alike robo-advisors over machinelike or humanoid robo-advisors. This preference is only observed for male robo-advisors and is explained by perceived competence and perceived persuasiveness. Furthermore, highlighting gender neutrality undermines the positive effect of robo-advisor anthropomorphism on trust.

We contribute to the body of knowledge on robo-advisor design by showing the effect of robot’s anthropomorphism and gender on consumer perceptions and trust. Consequently, we offer insightful recommendations to promote the adoption of robo-advisory services in the financial sector.

This study aims to explore on how the Islamic social finance mechanism, specifically zakat, influences the corporate social responsibilities (CSRs) of Bank Pembangunan Malaysia Berhad (BPMB) before and during the COVID-19 pandemic.

A content analysis was used to examine the disclosure of BPMB for six years (2015–2020). This duration covers the period before and during the COVID-19 pandemic. The content analysis was then analysed manually and also by using NVivo.

It is apparent that BPMB not only actively engages in CSR activities, especially during difficult times like the COVID-19 pandemic, but also fulfils its religious commitments by making regular zakat payments. The finding also shows that BPMB concentrates more on CSR that covers all population, especially during the COVID-19 pandemic.

This study provides implication to the body of knowledge by highlighting the connection between zakat and CSR and implication to the society and regulators on how zakat plays a role in CSR activities before and during the COVID-19 pandemic.

The novelty of the research and the original study on content analysis of zakat and CSR information in BPMB attest to the originality of this work.

The globe faces a difficult job in maintaining a sustainable ecosystem. Sustainable development goal (SDG-2030) is an important agenda for United National Organization. By 2030, the United Nations aims to have eliminated hunger, poverty, social protection, environmental protection, social security and inequality as described in different goals of SDG-2030. This cannot be accomplished without diligent work from each member. This study focuses on the strategy to removal of poverty with go green concept. The study is based on secondary data which was collected from different websites and previous research papers. This is analyst-based research. The go green notion is stressed in this chapter as aim to achieved SDG-1. The go green idea and its supporting industries were stressed in this chapter as a means of achieving SDG-1. This chapter discussed the many forms of poverty and an examination of their causes, as listed in SDG-1. Environment degradation is crucial for the SDGs. This chapter links SDG-1, 2, 6 and 7, which are concerned with hunger, clean water and sustainability of energy sources. This study explores achieving SDG while protecting the environment. This chapter explains how green growth policies, technology, good healthcare equipment, a strong education sector and effective communication technologies can all work together to achieve SDG-1 in a sustainable manner. This study focused on the resources needed to eradicate poverty in various regions. It is a crucial component of sustainable endeavours that help preserve a healthy environment for coming generations. Human development was dependent on a healthy environment. This study emphasised green growth, eco-friendly transportation and clean energy concept while achieving SDG-1. The study analyses different parameters to remove poverty with go green concept.

This study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.

In this study, the Herfindahl–Hirschman Index (HHI), Lerner Index (LI) and industry-adjusted Lerner Index (LIIA) were used to measure market competitiveness. The research population consisted of companies listed on Tehran Stock Exchange (TSE). Using a systematic elimination, 199 companies were selected within eight years during 2014–2021.

The results showed that market competitiveness (based on the LI, LIIA and HHI) positively affected investment efficiency. Moreover, institutional ownership and managerial ownership affected the relationship between market competitiveness (based on all proxies of market competitiveness) and investment efficiency. Blockholders’ ownership also moderated the relationship between market competitiveness (based on LIIA and HHI) and investment efficiency. The hypothesis testing had robustness based on additional analyses.

In recent years, competitive environment and the ownership structure of companies have changed to a certain degree, paving the way for the private sector to enter many areas of activity especially in emerging Asian markets. Moreover, investment drivers and investment efficiency in developed markets may not be generalized to emerging Asian markets. Therefore, the present findings can show the significance of this research to fill the existing gap in the literature and provide insights into ownership and regulatory structures as a governance mechanism in market competitiveness and investment efficiency.

The purpose of this paper is to show the benefits of bridging the gap between supply chain management (SCM) and political philosophy to challenge the underlying assumptions about SCM concepts and open doors to novel theory building.

A thought experiment is conducted to illustrate how the two philosophers Niccolò Machiavelli and Jürgen Habermas would tackle sustainability issues in coffee supply chains from a research perspective. The thought experiment is carried out using data from 30 semi-structured interviews with actors from the coffee industry. Supplementing the thought experiment with empirical insights allows for a deeper understanding of supply chain dynamics and how these are impacted by the application of the philosophical viewpoints.

The research stresses the importance of SCM scholars being aware of the underlying assumptions of their research, as these have a remarkable impact on theory building. A combination of empirical insights and philosophical understandings makes it possible to reflect on the underlying concepts of SCM, providing suggestions for reimagining SCM.

The contribution of the research is twofold. First, the paper presents an original view on SCM, as the thought experiment is introduced as an approach to better understand SCM concepts. By challenging the underlying assumptions with political philosophy, researchers will be better equipped to address grand challenges in the twenty-first century. Second, this is exemplified by the case study of the coffee supply chain, which provides the reader with insight into the dynamics of supply chains with prevalent power differences.