The latest research on tax avoidance indicates that the number of female directors on a board increases the accounting accuracy and company performance by decreasing tax avoidance. The empirical research illustrates that women's higher risk aversion and more conservative characteristics are key for company decision-making, especially when considering a tax strategy. We posit that the risk avoidance of women and other board attributes that enhance diversity influence the company's sustainability through their effects on the company's taxpaying activities. To verify this relationship, an empirical analysis was conducted using data for the period from 2009 to 2025 for the non-financial enterprises listed on the Pakistan Stock Exchange. The results showed that enhancing diversity on the board by attributes such as gender inclusion paves the way for firms to achieve firm performance. The results showed that tax avoidance partially mediates the relationship between corporate board attributes and firm performance. Effective board diversity encourages firms to engage in more tax-paying activities, which leads to positive firm performance. The research outcomes strengthen the existing proof of the link between board diversity and company financial performance, with tax avoidance behavior serving as an intervening factor. This also provides insights for policy-making authorities, encouraging them to make tax-related regulations that better promote long-term growth and prosperity. This study fills a gap in the research by highlighting the influence of board diversity on tax avoidance behavior and corporate financial performance.
We examine the influence of corporate governance, in terms of gender diversity and board independence, on different types of corporate donations namely, in-kind and in-cash contributions. Furthermore, we also analyze the moderating role of the corporate social responsibility (CSR) committee between gender diversity and corporate donations. We employe logistic regression to test the hypothesis. We find that gender diversity and board independence positively influence overall corporate donations. However, concerning the types of corporate donations (in-kind and in-cash), corporate governance significantly promotes in-kind donations, while the relationship with in-cash donations is positive but not significant. Furthermore, our study reveals that the CSR committee positively moderates the relationship between corporate governance and corporate donations.
This study examines the direct relationship between corporate governance (including board gender diversity, board independence, insider ownership, institutional ownership, and foreign ownership), ESG disclosure, and the cost of debt. Drawing on stakeholder, agency, and signaling theories, the study extends its analysis to examine the mediating effect of ESG disclosure in the relationship between corporate governance and the cost of debt. Using a sample from nine sectors of the Chinese economy, the results show that most board characteristics are negatively related to the cost of debt, except for insider ownership, which shows a significant positive relationship. In addition, ESG disclosure is found to significantly reduce the cost of debt and serves as a mediator between corporate governance and the cost of debt. This study makes a unique contribution by highlighting the mediating role of ESG disclosure in the relationship between corporate governance and the cost of debt.
The carrot is a root vegetable well-known for its high nutritional content and health advantages. It is well known for its strong antioxidant content, particularly carotenoids, which have been linked to cancer-fighting effects. Carotenoids, polyphenols, and vitamins in carrots have been demonstrated to have anticarcinogenic, antioxidant, and immune-boosting qualities, lending credence to the long-held concept that carrots are good for eye health. Numerous in-vivo and in-vitro research have revealed carrots' numerous health benefits, including cholesterol-lowering, anti-diabetic, anti-hypertensive, renoprotective, hepatoprotective, and facilitate the excretion of fats and bile by the liver. Carrot seed extracts have also been shown to have antibacterial, antifungal, anti-inflammatory, cardioprotective, and hepatoprotective effects. Carrot pomace, which contains about 50% -carotene, has been recognized as a valuable byproduct that can be economically helpful for boosting culinary products such as biscuits, bread, and cakes, as well as preparing various functional goods. Carrot pomace powder is used to create bread and extruded items, demonstrating this waste's variety and prospective applications. This comprehensive review focuses on the nutritional composition, phytonutrients, functional properties, product development, and utilization of carrots and their byproducts. This review aims to provide valuable insights into the diverse uses and advantages of incorporating carrots into various food and health products by highlighting the potential health benefits and applications of carrots and their derivatives.
Purpose The purpose of this study is to identify the financial and non-financial factors contributing to the success of hybrid offerings among Pakistani multinational enterprises (MNEs). Design/methodology/approach To capture the complexity and interdependence of success factors, this study employed fuzzy-set qualitative comparative analysis (fsQCA). Data were collected from 213 chief executive officers (CEOs) of Pakistani MNEs. Findings The findings indicate that organizational support for service plays a vital role in hybrid offerings. Specific paths, such as a service-oriented corporate culture and management commitment to service, are necessary conditions for successful hybrid offerings. Originality/value The study sheds new light on the causal relationship underlying hybrid offerings in Pakistan, one of the Next Eleven countries, which is among the fastest-developing economies. We identified various paths to the financial and non-financial success of hybrid offerings within the Pakistani manufacturing MNE sector, which, to the best of our knowledge, has been underexplored. Additionally, we considered the digitalization dimension, which integrates and strengthens previous configurational models.
Purpose This study examines the relationship between green intellectual capital (GIC) and competitive advantage (CA) and proposes the moderating role of corporate philanthropy types (cash, in-kind and both) during the COVID-19 pandemic. In particular, this study investigates the types of corporate philanthropy, strengthening the link between GIC and CA for Chinese listed firms during a pandemic. Design/methodology/approach Cross-sectional data were collected from 248 chief executive officers (CEOs) of Chinese firms listed on the Shanghai Stock Exchange through a structured questionnaire. Regression analysis was employed to test the proposed hypotheses. Findings The findings reveal that all types of GIC positively influence a firm's CA. Furthermore, all three types of philanthropy – cash, in-kind and both – moderate the relationship between GIC and CA. However, the intensity of moderation was higher in the case of in-kind philanthropy than in the other two types. Originality/value To the best of the authors' knowledge, this is the first empirical study to examine the relationship between GIC (considering its three components: human, structural and relational capital) and CA in China. The study finds different types of philanthropy as moderating variables to better explain the relationship between GIC and CA. Further, it contributes to a new line of research that aims to study philanthropic aspects connected to the GIC debate.
Nanocomposites based on manganese oxide (MnO2) exhibit a significantly wide working potential window, rendering them highly appealing for utilization in advanced energy transformation and storage technologies. The following article describes a simple method for synthesizing pure manganese oxide (MnO2), zinc sulfide (ZnS) and ZnS/MnO2 nanocomposites (NCs) for electrochemical supercapacitor applications. Various physiochemical approaches were employed to depict the structure and chemical features of the synthesized materials and electrochemical performance was determined with multiple electrochemical tests under 2.0 M KOH. The high pseudocapacitive nature and good conduction of the MnO2 in ZnS/MnO2 display a high specific capacitance (Cs) of 1002 F g- 1 @ 1.0 A g-1. The ZnS/MnO2 display a higher discharge time of 467 s @ 1 A g-1 than 2 A g-1 (159 s) and 3 A g-1 (65 s). The symmetric behavior of the ZnS/MnO2 electrode materials displays the specific capacitance of 373 F g-1 and specific energy of 15.45 Wh kg-1 @ 1 A g-1. Hence, the synergistic behavior of ZnS/MnO2 nanocomposite produced via an effective and environment friendly hydrothermal method displays powerful performance toward energy storage application.
This study analyzed whether the audit committee moderates the relationship between gender diversity and environmental, social, and governance (ESG) disclosures among Chinese listed firms. Data on energy sector companies from 2012 to 2022 were taken from the Chinese Stock Market and Accounting Research database to test the moderation model. Gender diversity was measured as the percentage of females on boards using the Blau and Shannon indices. Board gender diversity directly and positively affected both the overall and individual dimensions of ESG disclosures. Furthermore, the audit committee moderated the relationship between gender diversity and ESG disclosure. This study provides valuable insights for managers and investors to evaluate the role of gender diversity and audit committees in ESG disclosures and facilitates them in making better decisions. Furthermore, regulators can revise corporate governance codes to promote more female inclusion not only on corporate boards but also on subcommittees to protect the rights of stakeholders.
The study examined the effect of the presence of female directors in the board and other board characteristics like board size, independence of directors, CEO duality, and meetings attended by directors. The Panel data analysis is used by taking a sample of 21 Pakistani banks and 52 Chinese banks. The results of this study reveal that some board features like board size and independence of directors have a significant effect on banks’ performance both in Pakistan and China. But other board variables like CEO duality and female director presence have insignificant impact on the performance of Pakistani and Chinese banks. These results are consistent with earlier studies.
Oilseed crops are third most important for human being after cereals and sugars. Sunflower is a vital oilseed crop, which is grown globally for its oil purposes. Sunflower seeds are also the most important protein source. Sunflower contains two primary protein types: water-soluble albumins and salt-soluble globulins. The genotype plays a crucial role in determining the fatty acid composition of oil. However, environmental factors like water availability and temperature fluctuations during the grain-filling stage can also significantly impact on oil content. That’s why this study was aimed to investigate the impact of water deficit environments on seed yield and related traits of sunflower hybrids. In this study seven sunflower hybrids (SF-177, Pl-64 A 93, Hysun-33, Hysun-39, US-666, FSS-64 and Agsun-5264) were sown according to RCBD by using three replications. Data was recorded days taken to initiation of flowering, plant height, 1000 seed weight, oil content and protein content. Results showed that drought stress adversely affected all the parameters in this experiment, but some hybrids perform better for yield and oil content under drought conditions. Such as hybrid SF-177 and Hysun-39 represented least difference in 1000 achenes weight under normal and drought conditions. Hybrid FSS-64 (44.33%) and Hysun-33 (43.66%) showed highest oil content under drought conditions. While hybrid Agsun-5264 and Hysun-39 showed maximum protein content under drought stress.
The carrot is a root vegetable well-known for its high nutritional content and health advantages. It is well known for its strong antioxidant content, particularly carotenoids, which have been linked to cancer-fighting effects. Carotenoids, polyphenols, and vitamins in carrots have been demonstrated to have anticarcinogenic, antioxidant, and immune-boosting qualities, lending credence to the long-held concept that carrots are good for eye health. Numerous in-vivo and in-vitro research have revealed carrots' numerous health benefits, including cholesterol-lowering, anti-diabetic, anti-hypertensive, renoprotective, hepatoprotective, and facilitate the excretion of fats and bile by the liver. Carrot seed extracts have also been shown to have antibacterial, antifungal, anti-inflammatory, cardioprotective, and hepatoprotective effects. Carrot pomace, which contains about 50% -carotene, has been recognized as a valuable byproduct that can be economically helpful for boosting culinary products such as biscuits, bread, and cakes, as well as preparing various functional goods. Carrot pomace powder is used to create bread and extruded items, demonstrating this waste's variety and prospective applications. This comprehensive review focuses on the nutritional composition, phytonutrients, functional properties, product development, and utilization of carrots and their byproducts. This review aims to provide valuable insights into the diverse uses and advantages of incorporating carrots into various food and health products by highlighting the potential health benefits and applications of carrots and their derivatives.
PurposeThe study aims to examine the role of green learning orientation, green knowledge acquisition and green knowledge management in fostering corporate environmental performance of small and medium-sized enterprises (SMEs) in China. In addition, this research assesses the moderating role of chief executive officer (CEO) gender between green knowledge management and corporate environmental performance. Finally, this study examines the sequential mediating role of green knowledge acquisition and green knowledge management.Design/methodology/approachThe study collected the data of 300 SMEs' CEOs taken from five different provinces in China. The study used a partial least squares regression-based structural equation modelling technique.FindingsThe findings revealed that green learning orientation plays an important role in increasing SMEs' corporate environmental performance. The results showed that green knowledge acquisition and green knowledge management serially and completely mediate the relationship between green learning orientation and corporate environmental performance.Originality/valueTo the best of the authors' knowledge, this is the first study addressing the sequence of knowledge orientation, acquisition, management and results in terms of corporate environmental performance. Meanwhile, this study is the first to examine the indirect role of CEO gender on the relationship between green knowledge management and corporate environmental performance. As decisions are taken by the top management and CEO, especially in the case of SMEs, the role of top management and how well top management uses the knowledge acquired by the organization matters significantly.
Potato (Solanum tuberosum L.) is a vital agricultural commodity. It is widely cultivated and consumed in the world. The potato processing industry is emerging and generates an enormous amount of potato peel, which is considered waste. Inappropriate handling of this by-product gives rise to environmental pollution. Potato peel (PP) is an excellent resource of valuable bioactive compounds. It can potentially utilized as a food preservative, supply of dietary fiber in bakery products, pharmaceutical ingredients, animal feed, and renewable energy sources to boost eco-friendly food sectors. The potato peel powder is composed of crude fiber, moisture, ash, protein, and total lipids. However, utilization of potato peel waste can be improved economy. This review was designed to cover potato peel's physiochemical properties and valorization. This predicts that using PP can not only shrink the waste load of the environment but also serve the pharmaceutical and food sectors considerably.
The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014-2023 drawn from CSMAR and infinitive database. Regression analysis was performed and the results revealed that board gender diversity, independence, and foreign-experienced directors negatively influence greenwashing among Chinese listed firms. Additionally, the CSR committee negatively moderates the board characteristics-greenwashing relationship. The study offers important implications for practitioners and regulators.
By the end of 2050, the world population is anticipated to reach 10 billion, which will change the perception of energy utilization. In recent years, the reliance on fossil fuels has shifted towards alternative energy sources. Over the past few years, there has been a profound emphasis on converting biomass into ethanol fuel, recognized as the most environmentally friendly liquid fuel as an alternative to fossil fuels. Bioethanol production from biomass offers a solution to decrease reliance on crude oil consumption while mitigating environmental pollution. This review’s main objective is to examine the trends and advances in bioethanol production technologies involved in all four generations of bioethanol. Based on raw materials, the methods for the manufacturing of bioethanol are categorized into four generations. The first generation (1G) is the most prevalent bioethanol production, centered chiefly on glucose fermentation made from cereals by common yeast strains. The energy balance of conflict and food security are both negatively impacted by this generation. In order to balance food and fuel dichotomy, second-generation (2G) bioethanol uses biological processing of (ligno) cellulosic feedstock. However, pretreatment and hydrolysis are required, which makes these processes more costly than the first generation. Third-generation (3G) bioethanol uses photosynthetic microbes to obtain renewable fuel, which primarily entails the processing of algal raw material to manufacture the bioethanol. At the same time, algae’s metabolic engineering of algae for bioethanol production from photoautotrophs falls within the fourth generation (4G). This review has covered recent technological advancements and notable obstacles in bioethanol production methods and is underscored alongside a glimpse into future prospects.
Transition metal-based spinel oxides are fascinating supercapacitor electrodes materials due to their good specific capacitance (Cs) and cost-effectiveness. But the spinel materials show poor cycling stability due to their limited surface area. This issue was reduced by using carbon-based electrode materials such as rGO, which enhances the electroactive surface area that leads to improve the number of reactive sites. In this research, a simple hydrothermal approach was utilised to synthesise the CuAl2O4/rGO (CAO/rGO) nanocomposite. It successively characterised with different analytical techniques to study the physiochemical property of the synthesized materials. Additionally, the potential of the materials as the electrode was determined with a threeelectrode configuration by utilising different electrochemical tools that were performed to assess the characteristics of the electrode material. The synthesised nanocomposite exhibits a magnificent specific capacitance (Cs) of 1206.14 F/g at 1 A/g, while demonstrating specific energy (Ed) of 34.83 Wh kg-1 and specific power (Pd) of 228 W kg-1 which is higher than individuals and also shows high retention capacitance value of 93.36% after 8000th charge/discharge (GCD) cycles. The symmetric behaviour of the fabricated electrode is also determined with two electrode systems exhibiting the specific energy and specific capacitance of 16.54 Wh kg- 1 and 601.91 F/g, correspondingly. This study demonstrates that incorporating rGO into CuAl2O4 nanoarray improves energy storage performance and it has the potential to work in other energy storage devices.
O-linked GlcNAc (O-GlcNAc) is an emerging post-translation modification that couples metabolism with cellular signal transduction by crosstalk with phosphorylation and ubiquitination to orchestrate various biological processes. The mechanisms underlying the involvement of O-GlcNAc modifications in N6-methyladenosine (m6A) regulation are not fully characterized. Herein, we show that O-GlcNAc modifies the m6A mRNA reader YTH domain family 1 (YTHDF1) and fine-tunes its nuclear translocation by the exportin protein Crm1. First, we present evidence that YTHDF1 interacts with the sole O-GlcNAc transferase (OGT). Second, we verified Ser196/Ser197/Ser198 as the YTHDF1 O-GlcNAcylation sites, as described in numerous chemoproteomic studies. Then we constructed the O-GlcNAc-deficient YTHDF1-S196A/S197F/S198A (AFA) mutant, which significantly attenuated O-GlcNAc signals. Moreover, we revealed that YTHDF1 is a nucleocytoplasmic protein, whose nuclear export is mediated by Crm1. Furthermore, O-GlcNAcylation increases the cytosolic portion of YTHDF1 by enhancing binding with Crm1, thus upregulating downstream target (e.g. c-Myc) expression. Molecular dynamics simulations suggest that O-GlcNAcylation at S197 promotes the binding between the nuclear export signal motif and Crm1 through increasing hydrogen bonding. Mouse xenograft assays further demonstrate that YTHDF1-AFA mutants decreased the colon cancer mass and size via decreasing c-Myc expression. In sum, we found that YTHDF1 is a nucleocytoplasmic protein, whose cytosolic localization is dependent on O-GlcNAc modification. We propose that the OGT-YTHDF1-c-Myc axis underlies colorectal cancer tumorigenesis.
Spinel ferrites having a composition of Ca0.5Ba0.5-xZnxFe2O4, (x = 0, 0.125, 0.25, 0.350 and 0.5) was synthesized by sol-gel autocombustion. The acquired samples underwent a 6 h annealing process at 650 degrees C. The FTIR and XRD results verified the spinel structure. XRD data have validated the single-phase BCC structure. All samples' average crystal diameters fall between 41.43 and 94.05 nm, and the lattice constant "a" value dropped from 8.60 angstrom to 8.54 angstrom. Other parameters such as atomic packing fraction, bulk density D-spacing, dislocation density, number of unit cells, porosity, strain, unit cell volume, volume of particles, and X-ray density were also calcu-lated. reveals vibrational frequencies assigned to the distinct functional groups, octahedral and tetrahedral sites. The validation to form the spinel behavior of prepared samples is provided by FTIR bands observed in the 400-600 cm-1 regime. The SEM was used to analyze the morphology of the produced nanocrystals. By changing the Ba and Zn concentration, a growth in grain size was observed. Dielectric characterization has revealed a variety of responses at different frequencies. Dielectric constant, dielectric loss, tangent loss, Q-value, electric modulus, and A.C conductivity were explored. Small values of dielectric loss demonstrated that the reported material can be recommended for its use in transformer cores and high-frequency devices.