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The article aims to provide an accurate and efficient numerical algorithm for viscous flows in power-law fluids under various thermal boundary and partial slip conditions.

We are conducting a numerical investigation using the Taylor–Galerkin/pressure correction finite element method, which builds upon the work of previous researchers. Here, attention is therefore given to the interplay of various thermal boundary and stick-slip conditions and their impact on non-isothermal inelastic fluid.

The results demonstrate the influence of the Prandtl, Brinkman and Reynolds numbers on the flow’s thermal and hydrodynamic behavior, concentrating on the impact of slip at the wall. Furthermore, we have presented the effects of these dimensionless parameters on the detailed local and average Nusselt numbers, illustrated the high accuracy we obtained for numerical convergence, and compared our results with those of previous papers, observing excellent agreement.

We have successfully tested the code under the presented industrial conditions. Future research directions on this topic aim for efficient and robust solvers for non-Newtonian thermal rheological models; this algorithm can be used for that purpose.

This algorithm has never been used for numerical analysis of such a problem previously.

This study examines how financial distress affects the capital structure of Egyptian firms following the 2016 currency flotation, examining the moderating roles of board characteristics and ownership structure.

Utilizing data from non-financial companies listed on the Egyptian Stock Exchange from 2017 to 2022, we apply two-stage least squares (2SLS) and propensity score matching (PSM) to address endogeneity and selection bias.

Our findings indicate that financially distressed firms tend to increase their debt burden, but robust governance mechanisms, such as higher board independence, larger boards and strong blockholder and institutional ownership, significantly mitigate this effect. Managerial ownership shows a stabilizing influence during distress, while chief executive officer duality does not significantly impact leverage decisions. These findings underscore how robust corporate governance promotes more conservative capital structure decisions during economic volatility.

Our study focus, country and period could limit the generalizability of our findings to other regions or sectors.

Investors and policymakers are advised to focus on firms with effective governance structures to mitigate distress-induced leverage increases. Governance reforms that enhance board effectiveness and ownership structure, e.g. increasing board independence requirements and promoting greater institutional investor participation, can further stabilize capital structure during downturns. Managers, in turn, should diversify financing and adopt prudent debt strategies to reduce overreliance on leverage.

In contrast to most studies, this research reverses the lens by exploring how financial distress shapes capital structure decisions in an emerging market context, specifically post-Egypt’s 2016 currency flotation. Employing both 2SLS and PSM to address endogeneity and selection bias, the study highlights the mitigating role of governance mechanisms, which can buffer firms against heightened debt reliance under economic volatility.

This paper aims to investigate the attitude synchronization issue of multi-spacecraft formation flying systems under the limited communication resources.

The authors propose a distributed learning Chebyshev neural network controller (LCNNC) combining a dynamic event-triggered (DET) mechanism and a learning CNN model to achieve accurate multi-spacecraft attitude synchronization under communication constraints.

The proposed method can significantly reduce the internal communication frequency and improve the attitude synchronization accuracy.

This method requires the low communication resources, has a high control accuracy and is thus suitable for engineering applications.

A novel DET mechanism-based LCNNC is proposed to achieve the accurate multi-spacecraft attitude synchronization under communication constraints.

AI technology sparked such an apparently rigorous adjustment in the auditing field, radically changing the methods auditors work through. This surge disrupted the conventional processes, presenting both challenges and opportunities. Although AI technology empowered auditors to enhance quality through automating tasks such as data analysis, risk assessment, and error detection, it also carries severe implications. For example, utilizing machine learning algorithms can remarkably process financial data; in contrast, it also involves legal and ethical concerns that auditors should carefully address. This demonstrates that AI integration provides advanced tools for advanced analytics, anomaly detection, and trend identification and, at the same time, poses challengers represented in bias, data breach, and fraudulent activities. Such ethical considerations surrounding AI-augmented decision-making call for scrutiny and oversight to ensure regulatory compliance. Looking ahead, AI integration continues to redefine the audit landscape, reshaping the roles and responsibilities placed on auditors. As AI capabilities evolve, auditors can harness the power of data-driven insights, providing deeper and actionable recommendations. This shift towards an additionally data-centric and analytical approach elevates the audit value, driving greater assurance and guidance. As auditors embrace the opportunities presented by AI technology and navigate the associated challenges, they can successfully employ the capabilities that inspire innovation while bearing in mind the ethical dilemma that may arise later.

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables.

This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone.

Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news.

The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.

The main purpose of this study is to develop an environmental mitigation behavior model (EMBM) for predicting waste reduction behaviors among young coastal tourists in Bangladesh by modifying and extending the theory of planned behavior (TPB).

The research has been administered by applying mixed method (both qualitative and quantitative), where study-1(qualitative) identifies factors, study-2 (quantitative) verifies factors by employing exploratory factor analysis (EFA) approach, and study-3 confirms factors influencing waste reduction behaviors among young coastal tourists by employing confirmatory factor analysis (CFA). Study-2 collects 385 valid responses and analyzes by applying the principal component analysis (PCA) technique with the Varimax rotation method by using SPSS-v25, and Study-3 collects 501 valid responses and analyzes by partial least structural equation modeling (PLS-SEM) technique, using Smart PLS3.3.3.

The study findings have revealed that waste reduction intention and perceived ecological balance significantly influence waste reduction behaviors among young coastal tourists in Bangladesh. Further, waste reduction intention is significantly predicted by mitigation attitude, resource conservation norms and environmental perceptions. Furthermore, environmental ethics significantly affects mitigation attitudes and resource conservation norms.

The study offers several insightful implications (e.g. incentives, charging fines, environmental awareness-related knowledge-based campaign, etc.) for policymakers and industry operators, which may be a dynamic cost-effective mechanism for reducing waste at coastal tourism destinations in Bangladesh as well as in the world.

This study addresses the need for developing a model that can explain waste reduction behaviors among young coastal tourists in Bangladesh, and thus, the study uniquely postulates the theory of environmental mitigation behavior for predicting waste reduction behaviors by modifying and extending the TPB.

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

The coating process increases the durability, quality and effectiveness of the web, is used in manufacturing of wallpapers, adhesive tapes, wrapping, protection of fabrics and metals, X-ray and photographic films, beautification, books and magazines, film foils, magnetic records, coated paper, etc.

This paper gives a detailed study of the Oldroyd-4 constant fluid rheology during blade coating technique to check the sensitivity of velocity slippage on blade surface and magnetohydrodynamics (MHD) on final coating thickness and other mechanical properties. Heat transfer effects are also considered with viscous dissipation. The governing expressions under Lubrication Approximation Theory (LAT) are shortened and non-dimensionalized. A numerical technique with root finding algorithm is employed to determine the velocity profile, pressure and pressure gradient, shear stress, coating thickness, blade load and temperature profile. Figures and tables are exploited to show and discuss the effects of Hartmann number, slip parameter, geometrical parameter and viscoelastic fluid parameters on the flow and mechanical quantities. Comparison is also presented with previous literature under specific conditions.

From a technical vantage point, blade load and pressure are significant results of research as they lead to varying coating thickness, which gives an efficient coating process and extends substrate life. Shear stress is directly proportional to the magnetic parameter and inversely proportional to velocity slippage on blade surface. Temperature curve increases with increment in magnetic parameter and Brinkman number, while decrease in temperature is detected from slip parameter.

In literature, this investigation fills a gap in the numerical prediction of slip and MHD effects on the thin layer coating of rheological viscoelastic fluid during blade coating phenomena.

This study aims to determine how Basel III capital requirements affect the stability of Islamic banks globally during the global financial crisis and the COVID-19 pandemic.

The secondary data for all Islamic banks worldwide from 2004 to 2021 is obtained from the FitchConnect database. The main technique was a two-step generalized method of moment (GMM) system, and the data were tested using pooled ordinary least squares, fixed effects and difference GMM models for robustness checks.

Regression results support the moral hazard hypothesis based on evidence that both the total capital ratio and the Tier 1 capital ratio have a statistically significant positive impact on the stability of Islamic banks globally. Furthermore, neither the global financial crisis of 2008–2009 nor COVID-19 (2020–2021) significantly impacted the stability of Islamic banks worldwide. The results are robust across alternative measures of stability, capital buffers, dummy variables and estimation techniques. According to the descriptive statistics, the number of Islamic banks that disclose their regulatory capital ratios to the public has increased over the study period, and the mean of total capital and Tier 1 ratios are considerably greater than what is required by Basel II and Basel III.

Bankers, regulators and policymakers should benefit from the evidence on capital and risk management in Islamic banking according to Basel Committee on Banking Supervision (BCBS) and Islamic financial services board (IFSB) international standards in various jurisdictions.

This research builds on earlier studies that were both beneficial and instructive by exploring the relationship between BCBS and IFSB capital guidelines and the trustworthiness of Islamic banks in greater depth. This study uses numerous capital ratios, buffers and stability measures to provide an international context for research on Islamic banking. In addition, the database is up-to-date to include information about the COVID-19 pandemic aftereffects in the year 2021. This study also introduces the Basel membership of Islamic banks to provide context for countries still at the Basel II stage or are yet to begin implementing the Basel III international standard.