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In the present study, we have discussed the influence of forging temperature (623 K (FT623), 723 K (FT723) and 823 K (FT823)) on microstructure and texture evolution and its implication on mechanical behavior, in vitro - in vivo biocorrosion, antibacterial response, and cytocompatibility of microalloyed Mg-Zr-Sr-Ce alloy. Phase analysis, SEM, and TEM characterization confirm the presence of Mg 12 Ce precipitate, and its stability was further validated by performing ab initio molecular dynamic simulation study. FT723 exhibits strengthened basal texture, higher fraction of second phases, and particle-stimulated nucleation-assisted DRX grains compared to other two specimens, resulting in superior strength with comparable ductility. FT723 also exhibits superior corrosion resistance mainly due to the strengthened basal texture and lower dislocation density. All the specimens exhibit excellent antibacterial behavior with Gram-negative E. coli , Gram-positive Staphylococcus aureus, and Pseudomonas aeruginosa bacteria. 100% reduction of bacterial growth is observed within 24 h of culture of the specimens. Cytocompatibility was determined by challenging specimen extracts with the MC3T3-E1 cell lines. FT723 specimen exhibits the highest cell proliferation and alkaline phosphatase activity (ALP) because of its superior corrosion resistance. The ability of the specimens to be used in orthopedic implant application was evaluated by in vivo study in rabbit femur. Neither tissue-related infection nor the detrimental effect surrounding the implant was confirmed from histological analysis. Significant higher bone regeneration surrounding the FT723 specimen was observed in SEM analysis and fluorochrome labeling. After 60 days, the FT723 specimen exhibits the highest bone formation, suggesting it is a suitable candidate for orthopedic implant application.

Governments across the globe initiated various tax reforms in the post- Global Financial Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits. These developments created new realities in the international business environment by altering the costs and benefits of corporate tax management. Yet, we have a limited understanding of the effectiveness of tax reforms in controlling corporate tax avoidance at the global level. COVID-19 offers a litmus test for how corporates manage their taxes during the pandemic in light of past tax reforms. We use financial constraints and reputational costs as two contradicting theoretical perspectives to explain corporate tax avoidance during the crisis. Consistent with the financial constraints hypothesis, we find that firms avoid taxes amid COVID-19 to prevent liquidity crunches. Our study also highlights the role of country-level information and governance quality in curbing tax avoidance during extreme events like COVID-19. Our findings call for an immediate tax policy intervention to limit corporate tax avoidance during the ongoing pandemic phases., (© 2023 Elsevier Ltd. All rights reserved.)

This study uses a difference-in-differences estimation method to address potential endogeneity between corporate social responsibility (CSR) and firm performance using a natural experiment of COVID-19, with a cross-country sample of 80,454 firm-quarter observations across 51 countries. We find that high-CSR firms show better performance, raise more debt, and invest more during COVID-19. The positive effect of CSR on firm performance is more pronounced in countries with better governance and among non- International Financial Reporting Standards adopters. Our findings suggest that when trust in firms and markets falls during an economic crisis, the trust established between a firm and its stakeholders via socially responsible behavior pays off., (© 2022 John Wiley & Sons Ltd.)

In this study, the effect of health education on a sample of 325 absentee leprosy patients was assessed in a leprosy endemic area. About 46% of the absentees from the study group returned to the clinic following health education (HE). HE was more effective amongst those who defaulted in the later part of their treatment sessions. Monthly attendance rate increased from 70%-74% to 72%-91% following HE. Amongst the absentees, 58% were absent due to personal reasons and 8% due to health service related reasons. Personal reasons was the commonest cause for absenting at second pulse. At third pulse it was due to socio-economic reasons. At fourth pulse it was due to service-related reasons. At fifth pulse the commonest reason was disease-related. Health education had proved to be a definite solution to solve the absentee problem.