PurposeThis study aims to examine the effect of responsible governance on tax avoidance and the moderating effect of corporate social responsibility (CSR), business ethics and green innovation on this relationship.Design/methodology/approachThe authors relied on a sample of 475 ESG index companies from 2013 to 2022, using the feasible generalized least squares (FGLS) method. To test robustness, the authors included an alternative measure of tax avoidance, applied the generalized method of moments (GMM) to address endogeneity, and accounted for the specific impact of the COVID-19 pandemic.FindingsThe results demonstrate that responsible governance significantly reduces tax avoidance. Furthermore, CSR, business ethics and green innovation reinforce this effect, confirming their moderating role.Practical implicationsThe study provides practical advice to managers and policymakers on integrating governance, CSR, business ethics and green innovation to combat tax avoidance.Originality/valueThis study sheds light on the impact of responsible governance on corporate tax avoidance by highlighting the moderating role of CSR and business ethics and green innovation. Although these factors are interrelated, they capture distinct dimensions of corporate responsibility, offering a more comprehensive understanding of governance mechanisms. It also makes a unique contribution by showing that green innovation strengthens this link, which has not been previously studied.
Objectives: This study aimed to assess stroke coordination and biomechanics in elite U23 male kayakers under valid on-water conditions (instrumented K1 kayak on a competition lake) across race-relevant stroke frequencies (60, 80, and 100 strokes & centerdot;min(-1)). Methods: To achieve our aims, twelve male athletes (age 21.00 +/- 0.47 years) completed 500 m trials at three randomized paddle frequencies (60, 80, 100 strokes & centerdot;min(-1)) with 10 min of passive recovery in-between. Data were collected with inertial measurement units, and a customized seat/footrest with integrated strain-gauge sensors. Results: Principal Component Analysis identified four key components: Mechanical Work, Mechanical Energy, Stroke Variability (PCI, Phase Coordination Index), and boat acceleration, accounting for 76% of total variance. Linear mixed-effects models (within-subject LME; Participant random intercept; Satterthwaite df) revealed that Mechanical Work (chi(2) = 17.10, p < 0.001) and Mechanical Energy (chi(2) = 53.10, p < 0.001) increased significantly with stroke frequency. Phase Coordination Index showed a significant increase at 60 and 100 strokes & centerdot;min(-1) (chi(2) = 16.78, p < 0.001; t = 4.78, p < 0.001), while boat acceleration was not significantly affected (chi(2) = 4.95, p = 0.08). The PCI correlated negatively with Mechanical Work (r = -0.37, p = 0.022) and positively with boat acceleration (r = 0.39, p = 0.010). Effect sizes were moderate to large (eta p(2) = 0.18-0.36; corresponding 95% confidence intervals are reported in the main text). For the primary mechanical indicator (Paddle Factor), the mixed-effects model yielded a marginal R-2 = 0.57, reflecting the proportion of variance explained by cadence. Conclusions: Approximately 80 strokes & centerdot;min(-1) may represent a condition in which coordination metrics appear comparatively favorable. These findings are exploratory and hypothesis-generating, not prescriptive. No causal inference can be drawn, and any training application attempts should await replication in larger, longitudinal and randomized studies.
In milk thistle (Silybum marianum), commercial interest has focused almost exclusively on seeds and aerial parts, leaving behind substantial root biomass that remains outside current value chains despite its richness in bioactive polyphenols. This study evaluates the bioaccessibility, bioavailability, and antioxidant potential of milk thistle root infusion polyphenols using in vitro digestion, Caco-2 permeability assays, and in silico ADMET profiling. Digestion enhanced total phenolic content 6.89-fold (56.84 ± 1.10 mg GAE/g) and increased antioxidant activity by 11.88- and 1.58-fold for DPPH and ABTS, respectively. Caco-2 assays showed 57 Milk thistle roots are valorized as a sustainable source of antioxidants. Digestion increases root polyphenols bioaccessibility by 6.89-fold. Caco-2 assays reveal 57
Large Language Model (LLM) agents face security vulnerabilities spanning AI-specific and tra ditional software domains, yet current research addresses these separately. This study bridges this gap through a comparative evaluation of Function Calling architecture and Model Context Protocol (MCP) deployment paradigms using a unified threat classification framework. We tested 3250 attack scenarios across seven language models, evaluating simple, composed, and chained attacks targeting both AI-specific threats (prompt injection) and software vulnera bilities (JSON injection, denial-of-service). Function Calling showed higher overall attack success rates (73.5% vs 62.6% for MCP), with greater system-centric vulnerability, while MCP exhib ited increased LLM-centric exposure. Attack complexity dramatically amplified effectiveness, with chained attacks achieving 91-96% success rates. Counterintuitively, advanced reasoning models demonstrated higher exploitability despite better threat detection. Results demonstrate that architectural choices fundamentally reshape threat landscapes. This work establishes methodological foundations for cross-domain LLM agent security assessments and provides evidence-based guidance for secure deployment.
