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The aim of this study is to evaluate the corrosion inhibitory properties of three piperazine derivatives – Ethyl 5-(piperazine-1-yl) benzofuran-2-carboxylate (EPBC), 5-[4–(1-tert-butoxyethenyl) piperazin-1-yl]-1-benzofuran-2-carboxamide (BBPC) and Tert-butyl-4–(2-(ethoxycarbonyl)benzofuran-5-yl)-piperazine-1-carboxylate (TBPC) – on Al surfaces in the presence of hydrochloric acid (HCl). The research uses density functional theory (DFT) and molecular dynamics simulations to explore the effectiveness of these derivatives as corrosion inhibitors and to understand their adsorption behavior at the molecular level.

This study uses a computational approach using DFT at various levels (B3LYP/6–31+G(d,p), B3LYP/6–311+G(d,p), WB97XD/DGDZVP) to calculate essential quantum chemical parameters such as energy gap (ΔE), ionization energy (I), absolute electronegativity (χ), electron affinity (E), dipole moment (µ), absolute softness (s), fraction of electron transferred (ΔN) and absolute hardness (η). The Fukui function and local softness indices are used to assess the sites for electrophilic and nucleophilic attacks on the inhibitors. Molecular dynamics simulations are performed to analyze the adsorption behavior of these derivatives on the Al (110) surface using the adsorption locator method. Theoretical methods like DFT provide quantum chemical parameters, explaining inhibitor reactivity, whereas molecular dynamics simulate adsorption behavior on Al (110), both supporting and correlating with experimental inhibition efficiency trends.

This study demonstrates that all three piperazine derivatives exhibit strong adsorption on the Al surface, with high adsorption energies, good solubility and low toxicity, making them effective corrosion inhibitors in acidic environments. Among the three, TBPC showed superior inhibitory performance, particularly in the presence of HCl, due to its optimal electronic properties and stable adsorption on the Al (1 1 0) surface.

This research contributes to the field by combining DFT calculations and molecular dynamic simulations to evaluate the corrosion inhibition potential of piperazine derivatives comprehensively. This work advances the understanding of the adsorption mechanisms of organic inhibitors on metal surfaces and offers a detailed quantum chemical and adsorption behavior analysis.

While the concept of reciprocity has gained traction in qualitative research, especially as the term relates to challenging power dynamics inherent within the research and evaluation process, a gap remains in understanding how a researcher's or elevator's cultural background shapes the way reciprocity is conceptualized and practiced. We explore how Filipino concepts connected to reciprocity (utang na loob, pakikipagkapwa, and alalay) inform the practice of Filipina American researchers and evaluators in academia. We use Sikolohiyang Pilipino and Critical Kapwa in the conceptual framework to guide our study and employ a collaborative autoethnography (CAE) methodology. We present three findings: (1) reciprocity and utang na loob as a nontransactional debt, (2) reciprocity and pakikipagkapwa as seeing the humanity in others, and (3) reciprocity and alalay as carrying the weight together. We discuss this study's implications – regarding theorizing reciprocity, using collaborative autoethnography as methodology, and reclaiming deeper ways of knowing from a critical perspective – for transforming evaluation and research practice. Specifically, through a collaborative autoethnography, we learned the importance of understanding the nuances of language (i.e., Tagalog and other Filipino languages) as a decolonizing approach to arriving at our analysis of pakikipagkapwa through kuwentuhan. Methodologies that attend to a culturally responsive evaluation and research practice – –such as CAE and kuwentuhan– – amplify the voices of silenced communities. Lastly, deeply understanding the cultural context of evaluators' and researchers' experiences and cultural identities as well as studying oneself through a collaborative autoethnography can create practices of reciprocity that have been buried by settler colonialism.

India liberalized its economy in 1991, which resulted in intense global competition, quality-conscious and demanding customers. Additionally, significant technological advancements lead to enhancements in products and processes. These forced Indian organizations to adopt innovative business strategies in the past 30 years. Meanwhile, the Lean Six Sigma methodology has significantly grown with vast applicability during the past 30 years. Thus, the purpose of this study is to develop the learning on Lean Six Sigma methodology in the Indian context through investigation of literature.

A three-stage systematic literature review approach was adopted to investigate the literature during the present study. In total, 187 articles published in 62 journals/conference proceedings from 2005 to 2022 (18 years) were shortlisted. The first part of the article summarizes the significant milestones towards the quality journey in the Indian context, along with the evolution of the Lean Six Sigma methodology. The second part examines the shortlisted papers on Lean Six Sigma frameworks, their applicability in industrial sectors, performance metrics, outcomes realized, publication trends, authorship patterns and leading researchers from the Indian perspective.

Lean Six Sigma has emerged as a highly acclaimed and structured business improvement strategy worldwide. The Indian economy has seen remarkable growth in the past decade and is one of the fastest-growing economies in the 21st century. Lean Six Sigma implementation in India has significantly increased from 2014 onward. The study revealed that researchers have proposed several different frameworks for Lean Six Sigma implementation, the majority of which are conceptual. Furthermore, the balanced applicability of Lean Six Sigma in manufacturing and service sectors was observed with the highest implementation in the health-care sector. Additionally, the widely adopted tools, techniques along with performance metrics exploring case studies were reported along with a summary of eminent and leading researchers in the Indian context.

This study is confined to reviewed papers as per the research criteria with a significant focus on the Indian context and might have missed some papers due to the adopted papers selection strategy.

The present study is one of the initial attempts to investigate the literature published on Lean Six Sigma in the Indian context, including perspective on the Indian quality movement. Therefore, the present study will provide an understanding of Lean Six Sigma methodology in the Indian context to graduating students in engineering and management and entry-level executives. The analysis and findings on Lean Six Sigma frameworks, research approach, publications details, etc., will be helpful to potential research scholars and academia. Additionally, analysis of case studies on Lean Six Sigma implementation by Indian industries will assist the managers and professionals in decision making.

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their motivations. Guidance detail is a double-edged sword: resolving uncertainty but risking rule-based compliance over principled judgment.

This paper uses the context of non-GAAP measures in reporting, given the history of Securities and Exchange Commission changes in guidance detail. Drawing on theories of epistemic motivation and process accountability, this paper manipulates the goal of management (informativeness vs. opportunism) and guidance detail to examine effects on management decisions to exclude an ambiguous charge.

The 2×2 between participants experiment with 132 managers reveals that more detailed guidance increases likelihood of exclusion of an ambiguous charge. This paper further finds that this exclusion is more likely when management is given an informativeness goal, a result of a mediating effect of epistemic motivation. However, these findings only hold at low levels of process accountability.

The findings regarding the psychological concepts recognize the influence of perceived decision uncertainty by suggesting how managers respond to the level of regulatory guidance detail, offering regulators and auditors a basis for understanding and anticipating managerial reporting choices. Also, awareness of heightened epistemic motivation under the informativeness goal provides a nuanced practical understanding of non-GAAP decision drivers. Finally, the finding that effects are more pronounced for managers with lower process accountability highlights the significance of organizational accountability structures in guiding managerial choices, which can inform board-level governance and control decisions.

Pragmatically, this paper finds that detailed guidance leads to more appropriate exclusion decisions under a goal of informativeness but finds no such evidence where the goal is opportunism. No prior study has examined how the level of detail in guidance affects managers’ disclosure choices.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Supply chain management (SCM) has evolved to fulfill the demands of the dynamic global business environment. The development of the Internet of Things (IoT), which offers unmatched connectivity and real-time data insights, has further transformed SCM. This chapter provides an overview of SCM development and its integration with IoTs. This integration led to improved inventory control, supply chain optimization (SCO), and visibility which further enhances the conventional SCM and provides benefits, such as more accurate real-time tracking and monitoring, improved data analytics, more efficient logistics and transportation management, and reduced costs and wastages. However, despite these benefits, there are various associated challenges and concerns, like privacy and data security, compatibility and interoperability, implementation costs, returns on investment, trained workforce, and training requirements, which are required to be addressed. Additionally, the outcomes of this study and managerial implications are provided along with the future research scope. Overall, this chapter provides valuable insight into the transformative potential of IoT in SCM and practical suggestions on how managers can successfully navigate difficulties and get benefits from the IoT-SCM integration. Organizations can enhance their supply chain operations, efficiency, and innovation by actively confronting challenges and taking advantage of the opportunities provided by IoT technologies. This will ultimately result in the delivery of greater value to both stakeholders and customers.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The study examines the impact of corporate social responsibility (CSR) non-compliance on firm value. It also investigates the moderating roles of ownership concentration and research and development (R&D) intensity in this relationship.

For hypothesis testing, the authors utilized panel data regression models on a dataset comprising 13,760 firm-years listed on the Bombay Stock Exchange, covering a period of nine years following the legislation (from March 2015 to March 2023).

Our findings reveal a detrimental effect of mandatory CSR spending on the value of non-compliance firms, consistent with the notion of deterrence theory. Further, we find that the negative impact is more pronounced among widely-held firms compared to closely-held firms, aligning with shareholder activism and information asymmetry theory. Our subsequent tests indicate that R&D intensity mitigates the negative impact, indicating a substitution relationship between CSR and R&D expenditure. Consistent with this finding, we find a lesser negative impact of CSR non-compliance on firm value of widely-held R&D intensified firms. Our findings are robust to the problem of endogeneity and self-selection bias.

Our findings highlight practical implications for managers regarding performance management. Managers should recognize that mandatory CSR spending can negatively impact performance, especially in widely-held firms, leading to shareholder dissatisfaction. To mitigate these effects, increasing R&D investment is likely to buffer against the adverse impacts of CSR mandates. Firm managers should align R&D efforts with CSR obligations to counterbalance costs and manage shareholder expectations, thereby maintaining performance and enhancing the perception of innovation among stakeholders.

It is the first study to consider the degree of compliance within firms while examining the impact of mandatory CSR spending on firm value. Also, the study is among pioneer attempts to investigate the moderating role of ownership structure and R&D intensity on the relationship.

This study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.

The study’s sample consists of 44,637 firm-year observations of Chinese firms listed on the Shenzhen and Shanghai Stock Exchanges during the period from 2002–2020. The data are collected from the Taiwan Economic Journal. Panel regression is used to test hypotheses. Additionally, a two-stage least squares model is used to address concerns about possible endogeneity.

The relationship between tax planning and AIS is significantly positive at the audit firm level, while it is significantly negative at the individual auditor level.

The authors use manually collected data to investigate the distinct impacts of two AIS metrics on tax planning: the number of clients and the scale of clients.

This study conducts a systematic literature review and bibliometric analysis to explore the overarching trends, growth trajectories, key themes, significant contributors and scope of research concerning the interplay between foreign capital inflows, institutional quality and the dynamics of financial development.

Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines have been followed to identify the articles. A thorough literature review was then conducted, supplemented by a bibliometric analysis using the Biblioshiny software within the RStudio platform.

Empirical research consistently demonstrates a strong correlation between foreign capital inflows, institutional quality and financial development. The bibliometric analysis indicates a 5.56% annual growth rate in this area, alongside a steady increase in scientific output. Regarding country-specific scientific production, China, Malaysia and the United States rank among the world’s top 10 most prolific nations. Thematic map analysis further reveals that the keywords “institutional quality,” “financial development” and “foreign direct investment” are categorized as “basic themes,” highlighting their significant potential for future research.

The analysis relies on Biblioshiny software; future studies could incorporate other methods such as cluster analysis, citation and co-citation analysis using VOSviewer. Additionally, a more comprehensive meta-analysis covering a longer time span can be considered for future research.

This study shall assist researchers in identifying recent advancements in the components of foreign capital and their direct and indirect effects on financial development through the lens of institutional quality. It provides valuable insights for scholars, aiding in recognizing emerging trends and patterns in the field. Additionally, it highlights key contributors, including leading authors, journals and countries, thereby fostering global academic collaboration.

This research offers policymakers a clear framework for formulating policies to effectively leverage foreign capital inflows for financial development. It also emphasizes the importance of a strong institutional environment in the relationship between foreign capital inflow and financial market development.

The study uncovers key gaps in the multidimensional aspects of financial development and the heterogeneity of foreign direct investment (FDI), thereby deepening scholars' understanding of trends, growth rates and potential future directions in the field.