Search results

The ability to produce a uniform composition, high corrosion resistance with a hard coating layer during the electroless coating techniques are mainly based on the plating bath composition. The complexing agent is one of the most important components that control the coating layer properties. This paper aims to investigate the effect of the glycine as a complex agent on the surface and corrosion properties of Ni-P and Ni-P/Al₂O₃ electroless coating.

In this study, the effect of glycine as a complexing agent on the final surface and corrosion properties of the Ni-P and Ni-P/Al₂O₃ coatings has been investigated. The surface morphology and composition of the coated samples were investigated by scanning electron microscope (SEM) imaging and energy dispersive x-ray spectroscopy (EDS) analysis. Linear polarization scan and electrochemical impedance spectroscopy techniques were used to investigate the corrosion properties of the coating layer.

The results clarify that, glycine has a remarkable effect on the porosity content of Ni-P and Ni-P/Al₂O₃. It was found that increasing of glycine concentration results in higher porosity content in the coating layers. Also, the porosity in the coating layers minimizes the protectability of the coating against corrosion. The results also show that adding nano-alumina (Al₂O₃) to the coating path has improved the corrosion properties by decreasing the porosity in the coating layer. The scanning electron microscope (SEM) images showed that the concentration of glycine affects the content and distribution of alumina nanoparticles embedded in the coating layer. Also, it was observed that using a high concentration of glycine (0.4 M glycine), the alumina tends to agglomerate and the final alumina content in the coating was decreased.

The present study reveals that the quality of the final coating plays a major role in the corrosion performance of the steel substrate. The coating quality can by improve remarkably by optimization of the complexing agent used in the plating bath, to minimize the porosity involve in the coating layer.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.