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An attempt to partially replace cocoa with kola in beverage production was investigated. This was achieved by varying the level of kola in the beverage at ratios of 10:0, 7.5:2.5, 5.0:5.0, 2.5:7.5, 0:10. These ratios of beverage were all characterised physicochemically as well as organoleptically and they have all proved satisfactory and acceptable; hence making kola‐cocoa beverage a feasible instant beverage.

Chocolates imported into Nigeria melt at tropical room temperature, causing bloom formation in storage. This situation may be responsible for the low consumption of chocolate in Nigeria. This study therefore focused on the production and evaluation of thermo‐resistant chocolate that is not heat labile at tropical ambient temperature.

Studies were carried out in two stages. The first stage was the incorporation of cornstarch at different percentages of 2.5, 5.0, 7.5 and 10.0 per cent and the second stage was the use of gelatin at 2.5, 5.0, 7.5 and 10.0 per cent.

At 10 per cent inclusions of cornstarch and gelatin, the two non‐conventional chocolates melted at temperatures between 40‐50°C, compared to that of conventional milk chocolate which melts at temperatures between 25‐33°C.

The two non‐conventional chocolates compared favourably with the conventional milk chocolate in terms of colour, taste, smoothness and overall acceptability. However, the non‐conventional chocolate was found to be thermo‐stable at tropical ambient temperatures. The production of these thermo‐resistant chocolates will allow the wide distribution, display and consumption of chocolate in the tropics, especially Nigeria.

This study aims to synthesize pigment and resin from agro-wastes and use them in the formulation of eco-friendly surface coatings.

The pigments and resin were synthesized through a chemical modification of agro-wastes. The pigments were characterized by infrared spectroscopy (FTIR) and were screened for their antimicrobial activities. The physicochemical characteristics of the cashew nutshell liquid (CNSL)-modified resin were evaluated. These precursors and other natural additives were used to formulate surface coatings, and their drying and adhesive properties were evaluated using international testing methods.

It was observed that the curing of the CNSL-modified resin depended on time and temperature. The pigments exhibited antimicrobial activity against E. coli and S. aureus and had high melting points, affirming their stability. The chemically modified precursors successfully yielded surface coatings with acceptable drying times and adhesion to the base substrate.

The use of agro-wastes as the main components of the surface coatings implies waste valorization, a reduction in production costs and the creation of job opportunities for sustainable development. To increase the chemical, physical, corrosion resistance and antimicrobial qualities of paint compositions, chemically modified peanut skin extracts and CNSL can be used as pigments and resins, respectively. This could be a green approach to achieving the targets of Sustainable development goals 11 and 12.

The paper outlines a prospective approach to use unwanted waste (peanut skin, cashew nutshells) and other natural additives as industrial raw materials. These novel surface coating precursors are cost-effective, readily available, eco-friendly and could replace conventional precursors.

Given the diversity which exists among various groups of consumers, the purpose of this paper is to explore students' consumption of non‐alcoholic beverages in Nigeria.

Three focus groups and 20 in‐depth interviews were conducted with students in three universities located in Lagos, Nigeria.

Initial findings indicate that these students' consumption of non‐alcoholic beverages is influenced in many ways. Nevertheless, the most striking of these influences are found to be convenience of purchase, along with availability, price, health concerns, and culture/social reasons.

The main contribution of the study lies in the relevance of segmentation, targeting, and positioning activities of business organisations in respect of marketing of non‐alcoholic beverages. Based on the findings, the empirical study will serve as a valuable input to marketers in their planning, analysis, and implementation of appropriate marketing strategies to students vis‐à‐vis the highlighted influences on their consumption of this category of food. It will thus serve as a tool for creating competitive advantage in this prevailing volatile business environment.

The purpose of this paper is to describe a project designed with the aim of developing a black and green tea processing technology for Nigerian farmers and evaluate the conformance of the quality of the processed tea to the recommended international standard.

Locally processed and graded black teas were collected from Kakara and Bangoba for analysis. Different grades analyzed were Dust 1, Pekoe fanning (PF), broken pekoe (BP) and Fibre. Green tea was also processed from 21 tea clones selected from the Cocoa Research Institute, Kusuku Station tea plantation located at 1,840 m above mean sea level and analyzed for quality characteristics. The methods used for the quality of black and green teas analysis were in accordance with ISO standard: ISO 9768 method (revised) was used for determining % water extract, ISO 5498 for crude fibre, ISO 1575 for % total ash, and ISO 1577 for acid insoluble ash. Other additional quality parameters evaluated for black tea were theaflavins (TF), thearubigins (TR) and colour brightness (C Br) from another set of 17 clones using flavonost methods. Conformance to ISO standard were assessed in all tea locally processed by the farmers, in comparison to the ones processed under controlled conditions.

The results obtained in this study revealed that 59.2 per cent of the tea analyzed conformed to ISO 9768, 81.5 per cent to ISO 5498, 77.8 per cent to ISO 1575 and 96.3 per cent to ISO 1576 and 100 per cent conformed to ISO 1577 and 85.2 per cent to ISO 1578 respectively. In all, only 33 per cent of the processed tea conformed to international standard for black or green tea physical parameters. As for black tea, clones which conformed to correct TF, TR, CBR are UNK, 367, 19, 74, 354, 368, 369, 353, 357, 143, 14 and 108 respectively.

The paper shows that production of green tea and black tea can be done locally without loss of quality if good manufacturing practices and hygiene practices are followed.

The use of clonal materials sourced locally that conformed to ISO standard from Nigeria could create new products (black and green tea) with high economic values to the farmers.

This study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.

The data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.

The results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.

The association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.

Manufacturing firms must embrace smart technologies and develop complex leadership approaches to achieve sustainability. Using the dynamic capability theory, this paper aims to examine the influence of the adoption of industry 4.0 technologies (AT) and paradoxical leadership (PL) on corporate sustainable performance (CSP) of manufacturing small-medium enterprises (SMEs) in Malaysia. Moreover, organisational ambidexterity (OA) is a mediator and strategic flexibility (SF) is a moderator in the study.

The study is a cross-sectional, quantitative study design that collected 395 usable responses through a simple random sampling technique and a close-ended structured questionnaire. Structural equation modelling (SEM) procedures were followed to analyse the data.

The statistical outcome implies that the AT significantly influence CSP and OA and mediate with CSP in the presence of OA. Moreover, PL shows a significant impact on OA, is insignificant on CSP and mediates with OA and CSP. The authors found a significant association between OA and CSP; however, SF did not provide evidence of a moderate effect.

The findings of this study clarify the role that organisational capabilities (OA, AT, PL and SF) play in fostering sustainability. The authors suggest incorporating SMEs from different geographies in other sectors by applying diverse methodologies and relevant constructs.

The result injects new perspectives into policy, managerial and individual levels. Installing OA, AT, PL and SF makes SMEs sustainable.

The empirical validation of the influence of OA and AT on CSP and the interaction of PL and SF enriches the organisational and entrepreneurial literature.

The purpose of this paper is to determine managerial perception on social and environmental performance and its effect on financial performance in the Indian banking industry. In addition, the study tests moderating role of gender and experience of bank managers in influencing the association between the constructs.

The empirical study is conducted using survey methodology. Responses were collected from 182 bank managers covering the private sector, public sector, foreign, regional rural and cooperative banks. Structural equation modelling technique was used to test hypothesized relationships between the constructs using Smart partial least squares software (3.3.2 version).

Results of the study endorse the stakeholder perspective. Bank managers perceive that involvement in socially responsible practices strengthens the relationship between stakeholders and banks, which eventually improves financial performance. Conversely, results indicate that environmental practices by banks do not influence financial performance, thereby sustaining shareholder perspective. Further, results suggest that gender and experience of bank managers are not effective moderators in determining the relationship between the constructs.

Findings would be valuable for investors to better assimilate social and environmental performance along with its effect on the financial performance of banks. The study would also facilitate policymakers and regulators to outline pertinent policies and rules to uphold financial strength and integrity in the banking industry. Further, bank managers’ perception would have a marked influence on customers’ understanding of social and environmental activities that might shape customer satisfaction, trust, engagement and loyalty.

The study underscores the eminence of endorsing socially responsible practices in the banks. This would facilitate in improving the sustainability in the Indian banking industry.

Using the resource-based and the resource dependence theoretical approaches of the firm, the paper explores firm responses to supply chain disruptions during COVID-19. The paper explores how firms develop localization, agility and digitization (L-A-D) capabilities by applying (or not applying) their critical circular economy (CE) and blockchain technology (BCT)-related resources and capabilities that they either already possess or acquire from external agents.

An abductive approach, applying exploratory qualitative research was conducted over a sample of 24 firms. The sample represented different industries to study their critical BCT and CE resources and capabilities and the L-A-D capabilities. Firm resources and capabilities were classified using the technology, organization and environment (TOE) framework.

Findings show significant patterns on adoption levels of the blockchain-enabled circular economy system (BCES) and L-A-D capability development. The greater the BCES adoption capabilities, the greater the L-A-D capabilities. Organizational size and industry both influence the relationship between BCES and L-A-D. Accordingly, research propositions and a research framework are proposed.

Given the limited sample size, the generalizability of the findings is limited. Our findings extend supply chain resiliency research. A series of propositions provide opportunities for future research. The resource-based view and resource-dependency theories are useful frameworks to better understanding the relationship between firm resources and supply chain resilience.

The results and discussion of this study serve as useful guidance for practitioners to create CE and BCT resources and capabilities for improving supply chain resiliency.

The study shows the socio-economic and socio-environmental importance of BCES in the COVID-19 or similar crises.

The study is one of the initial attempts that highlights the possibilities of BCES across multiple industries and their value during pandemics and disruptions.

This study investigates economic sustainability through orientation and absorptive capacity.

The researchers developed a conceptual framework based on vigorous literature for this investigation. This study targeted managers from Pakistan's SME sector as respondents and employed cross-sectional data. In total, the authors based this study's findings on 192 valid cases.

The structural equation modeling (SEM) results highlight that innovation orientation (IO), customer orientation (CO), supplier orientation (SO), network orientation (NO) and absorptive capacity (AC) have significant effects on economic sustainability (ES). Moreover, this study's findings show that ES significantly predicts environmental sustainability (ENS). Finally, the results also demonstrate that ES and ENS positively and substantially affect financial performance (FP).

This study's findings help SMEs continue sustainable business practices by avoiding adverse environmental effects and ongoing climate changes. This study's findings contribute also to the manufacture of eco-friendly environmental products to reduce the contamination of the environment. Financial institutions and policymakers would boost SME owners' capacity and the obtainability of financial resources to improve Pakistani SMEs’ sustainable economic and environmental performance.

This study's findings help to enrich environmental and economic sustainability and, more significantly, for developing countries.