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This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the corporate sector to promote the welfare of local areas where the company has located its manufacturing plants.

The authors selected 100 companies listed on the Pakistan Stock Exchange. Data were collected from the companies’ financial reports issued from 2012 to 2017 (N = 700). The authors analysed the data using fixed- and random-effects regression models to test the factors influencing LCSR activities.

The findings indicate that directors’ ancestry significantly enhances LCSR. This implies that boards with a greater number of directors whose names indicate their relevant ancestry are more likely to engage in LCSR. Moreover, environmental-protection activity by the corporate sector promotes LCSR initiatives. However, Pakistan’s corporate sectors are not promoting the essential aspects of their workers’ welfare, e.g. health and education.

The present study was limited to the directors’ ancestry, environmental corporate social responsibility (CSR), CSR for factory workers and donation. Other factors, such as culture and language, may play an important role in determining LCSR.

The results suggest that the Security and Exchange Commission of Pakistan should emphasise the importance of LCSR to develop rural areas and devise meaningful policy for CSR. These findings provide substantial evidence that regulators and policymakers should encourage the inclusion of LCSR by firms listed on the stock exchange to increase environmental protection through CSR policy.

To the best of the authors’ knowledge, this study is the first to explore the determinants of LCSR. Moreover, the present study investigates for the first time the influence of directors’ ancestry on rural development in any of Asia’s developing countries, including Pakistan. The findings of this study contribute theoretically and empirically to the literature.

The present study aims to identify and evaluate the socioeconomic barriers to effective COVID-19 pandemic transmission control in Pakistan.

The study identifies multiple socio-economic barriers through an extensive literature review. The preliminary analysis unveiled 15 socio-economic barriers. Nine experts were contacted to collect data and finalize the most prominent barriers to COVID-19 transmission control using the DELPHI method. The Decision-Making Trial and Evaluation Laboratory (DEMATEL) method was used to process and interpret the data collected and a cause–effect relationship was established among the barriers.

The finalized barriers to effective COVID-19 pandemic transmission control were evaluated using DEMATEL which grouped criteria into two grouped criteria – cause and effect. The DEMATEL analysis shows that poor safety culture, lack of strategy and goal setting, lack of resources, late realization and recognition of the pandemic problem and lack of expertise and capacity in disaster and risk management fall into the cause group. These factors are critical as they directly affect the remaining barriers identified in the study.

Despite the collective global efforts, the national economies have been struggling to completely control COVID-19 transmission control. Pakistan’s economy has been facing the third wave of the pandemic. It is mandatory to identify the barriers and evaluate them to develop a comprehensive strategy ensuring that there would be no fourth wave. The study identifies and evaluates the barriers to COVID-19 transmission control in Pakistan using the integrated DELPHI-DEMATEL framework. The findings would help the government, experts and strategists to develop a comprehensive disaster and risk management strategy.

Women's empowerment is nothing new; it has been acknowledged as an essential element of eradicating poverty and advancing the economy. However, it remains problematic in most developing countries, such as Afghanistan. This research evaluates women's empowerment experiences by utilising Self-Help Groups (SHGs) as a fundamental development method to empower women economically and socially. This study adopts a qualitative research style, with data mainly acquired from rural areas (Kabul province). The findings indicated that SHG involvement is closely associated with families' socio-economic well-being, meaning that SHG participants are more empowered than those who do not engage or are oblivious to SHGs. SHGs confront various obstacles in Afghanistan, including (but not limited to) erroneous cultural norms, security issues, inadequate financial assistance and poor member participation, all of which influence operations. This study makes important recommendations for promoting and achieving women's integration and active participation in SHGs, including increasing social awareness, support from civil society and the government, laws and regulations that support women, strategies to increase women's economic and social empowerment and linking groups to commercial banks.

The economic development of Bangladesh is heavily reliant on the banking industry, yet it faces numerous hurdles, including liquidity issues, capital shortages, non-performing loans, inefficiencies and so on. Therefore, this study investigated the performance and efficiency of scheduled banks (state-owned, private commercial, foreign commercial and specialized banks) operating in Bangladesh.

The research was conducted using secondary data from annual reports of banks. The CAMELS rating system and Data Envelopment Analysis (DEA) methods were employed to measure the performance and efficiency of banks, respectively.

In the overall bank rankings, results revealed that foreign commercial Standard Chartered Bank and state-owned Sonali Bank Limited came in first and last position, respectively. Among the four categories of banks, foreign commercial banks were the best performer, while state-owned banks were the worst. Only two banks, i.e. Citibank NA and HSBC Bank, were scale efficient while the remaining banks were inefficient. In terms of performance and efficiency, state-owned and specialized banks were deemed wanting.

This study proposes recommendations to the policymakers that could lead to more effective tactics for improving the banking industry's performance and efficiency.

As far as the authors are concerned, this study presents empirical evidence on the performance and efficiency of different types of banks and explores comparisons among them, which has never been done to this extent in the country before.

This paper aims to present a new Islamic product called gambling-free lottery, which is inspired by ideas of Musharakah, Takaful and Al-qard Al-hasan, where the winner of the lottery receives the prize as an interest-free loan, and buyers of tickets get their money back after the winner’s repayment of the loan.

The paper reports the religious opinions of three Islamic scholars who were interviewed for the purpose of this study. The results of a questionnaire to survey the mood of 430 persons about the new product are also reported.

The paper concludes that although the proposed product is still at an exploratory stage and not a definitive product acceptable to all Muslim society, it could be a successful Islamic financial product, provided that it was put into practice with some modifications to accommodate all Islamic views.

Main limitations of this study are the number of Islamic scholars interviewed does not reflect all the Islamic views regarding the new product and the lack of more information about the religious side of this type of product.

By introducing such a product, the gambling-free lottery could become not only a means of credit provision but also a new method of playing a “game” while lending money to someone who is more likely to be poor. Converting the poor into the rich could overcome many problems, particularly in poor countries.

The current research investigates how the adoption of Artificial Intelligence (AI)—a set of technologies designed to enhance decision-making and automate processes—impacts Integrated Financial Reporting (IFR) in Gulf Cooperation Council (GCC) listed firms, which present the typical features of emerging economies. It is postulated that their IFR is enhanced as firms within these markets experience AI adoption. In addition, the study also focuses on the role of audit quality towards AI adoption and the IFR relationship within these regions. To this effect, the study examines the moderation effect of audit quality (using its sub-components i.e. audit fee, audit industry specialization and restatement) on the relationship between AI adoption experience and IFR in GCC.

The investigation draws upon panel data consisting of 2,912 non-financial firm-year observations covering the period from 2010 to 2023 across GCC markets. To achieve its purpose, the study applies the conventional ordinary least square (OLS) to estimate the effect of AI adoption experience on IFR. Subsequently, to guarantee the robustness of the results, this study utilizes the propensity score matching (PSM) technique.

The results from empirical analysis disclose a direct impact of AI adoption on the IFR of the firms within GCC markets. Furthermore, the study also discovers that the high level of audit quality moderates this positive relationship. Therefore, in the GCC regions, firms with higher AI adoption show higher IFR effectiveness, mainly in the presence of specialized auditors and increased audit fees, whereas their relationship is stronger in the absence of restatements. The results are robust when tested through the PSM technique.

The results of this study highlight the significance for policymakers to ensure comprehensive AI adoption in GCC markets, as well as the appointment of industry specialists and the standardization of audit fees to support the improvement of IFR in the regions.

This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore, the role of AIS effectiveness as a mediator in the relationship between cloud-based AIS usage and organizational performance (OP) is further evaluated. In this context, the study is a bridge to show that small and medium-sized enterprises (SMEs) try to apply cloud accounting to improve profitability, thereby funding more social-environmental activities on the path to sustainability.

The study conducted an online survey of chief accountants in Vietnam’s SMEs. Data from 193 responses were gathered and analyzed using partial least squares structural equation modeling.

The findings show that cloud-based AIS usage considerably contributes to AIS effectiveness and OP and that AIS effectiveness has a beneficial influence on OP. Furthermore, the study shows that firm size moderates the relationship between cloud-based AIS usage and AIS effectiveness. Further findings show that cloud-based AIS usage influences OP via AIS effectiveness.

The findings of this study expand the existing body of knowledge on cloud-based AIS usage and benefit managers when formulating their business information models. In practice, SMEs need to increase the use of cloud-based AIS to better manage AIS. Enhancing profitability through cloud accounting also determines the ability to finance sustainability activities in SMEs.

One of the practical values of this study is the impact on Vietnam’s socioeconomic growth and sustainability. With cloud-based AIS, SMEs may enhance information and system quality, boost system usage frequency, gain satisfaction and increase performance. Furthermore, the comprehensiveness of AIS from cloud-based AIS usage is also a condition for SMEs to enhance accountability for social-environmental information in future sustainable reporting. These advantages improve the efficiency of strategic decision-making, hence increasing SMEs’ competitiveness and social-environmental performance. These benefits will work directly or indirectly toward fostering broader socioeconomic and environmental sustainability in developing economies.

To open a bright perspective of cloud-based AIS usage for AIS effectiveness as well as OP in SMEs toward sustainability in a developing economy, the authors conducted an exploratory study because this topic is quite new in these firms, especially in a developing economy such as Vietnam. These discoveries partly support SMEs to quickly achieve sustainable development goals in the future.

This study explores the determinants of value co-creation in the semi-government hospitals managed by Abu Dhabi Health Services Company (SEHA) and Mubadala in the United Arab Emirates (UAE).

The data were collected through a structured survey questionnaire from 1,000 patients attending different healthcare facilities in the UAE. To minimize errors, a pilot study was performed on 50 respondents. The study took the structural equation modelling (SEM) approach, adopting confirmatory factor analysis (CFA), reliability analysis and regression analysis to test the hypothesis.

This study confirms the substantial influence of communication, relationships, technological enhancement and customized service delivery on the co-creation of value. The findings also confirm in all respects the mediating role of trust in building value co-creation. This sheds light on the ways that healthcare facilities can enhance value co-creation and elevate healthcare services. Notably, the direct and indirect influence of knowing on trust is deemed insignificant in the context of value creation.

The main limitation of this research derives from its coverage of a subject that few empirical studies have targeted before; there were few models to draw on to demonstrate validity.

The research aids healthcare administrators in uncovering the dynamics of interactions between practitioners and patients, facilitating advances in the commitment to co-create value. The comprehensive insights into value co-creation contribute to the development of a versatile knowledge foundation, empowering proactive initiatives in the design of healthcare delivery models.

The uniqueness of this study lies in its expansion of previous research, making clear the effectiveness of various engagements that contribute to value co-creation in healthcare settings. It specifically focuses on semi-government hospitals managed by SEHA and Mubadala in the UAE.

The purpose of this study is to investigate the impact of integrating “Licorice powder” into curd balls on their storage stability under refrigeration conditions. Through this examination, this study aims to evaluate the potential effects of licorice powder on extending the shelf life, maintaining quality attributes and preserving the overall stability of curd balls when stored at refrigeration temperatures.

Licorice powder, in varying quantities (1%, 2% and 3%), was incorporated into curd balls alongside a control group lacking licorice (0%). These batches were subsequently stored for 25 days under refrigeration at a temperature of 4 ± 1ºC, using aerobic packaging conditions. During this storage period, the samples were regularly monitored and analyzed for various parameters to assess changes in their properties and qualities.

The findings indicated that in the treatment groups, pH and titratable acidity were notably lower than those in the control group (p = 0.05). Curd balls enriched with licorice powder exhibited significantly higher levels of 2, 2-diphenyl-1-picrylhydrazyl, 2-2-azinobis-3ethylbenthiazoline-6-sulphonic acid and total phenolic contents compared to the control (p = 0.05). Furthermore, curd balls containing licorice powder displayed notably lower levels of peroxide, thiobarbituric acid reactive substances and free fatty acids in comparison to the control (p = 0.05). Among all samples, T3 (3%) demonstrated significantly less microbial growth (p = 0.05) than the other groups. Conversely, the sensory panel rated T2 significantly higher than T3 (p = 0.05).

The investigation highlights that curd balls enriched with 2.0% licorice powder demonstrated significant efficacy in preventing the deterioration of physicochemical attributes, enhancing antioxidant capacity, restraining lipid oxidation, curbing microbial growth and ultimately exhibiting the most favorable organoleptic properties among the tested variations. This finding underscores the potential of incorporating 2.0% licorice powder as an effective agent for bolstering the storage stability and overall quality of curd balls during refrigerated storage.

The purpose of this paper is to numerically solve the problem of an unsteady squeezing three-dimensional flow and heat transfer of a nanofluid in rotating vertical channel of stretching left plane. The fluid is assumed to be Newtonian, incompressible and electrically conducting embedded with nanoparticles. Effect of internal heat generation/ absorption is also considered in energy equation. Four different types of nanoparticles are considered, namely, copper (Cu), alumina (Al₂O₃), silver (Ag) and titanium oxide (TiO₂) with the base fluid as water. Maxwell-Garnetts and Brinkman models are, respectively, employed to calculate the effective thermal conductivity and viscosity of the nanofluid.

Using suitable similarity transformations, the governing partial differential equations are transformed into set of ordinary differential equations. Resultant equations have been solved numerically using Runge-Kutta-Fehlberg fourth fifth order method for different values of the governing parameters. Effects of pertinent parameters on normal, axial and tangential components of velocity and temperature distributions are presented through graphs and discussed in detail. Further, effects of nanoparticle volume fraction, squeezing parameter, suction/injection parameter and heat source/sink parameter on skin friction and local Nusselt number profiles for different nanoparticles are presented in tables and analyzed.

Squeezing effect enhances the temperature field and consequently reduces the heat transfer rate. Large values of mixed convection parameter showed a significant effect on velocity components. Also, in many heat transfer applications, nanofluids are potentially useful because of their novel properties. They exhibit high-thermal conductivity compared to the base fluids. Further, squeezing and rotation effects are desirable in control the heat transfer.

Three-dimensional mixed convection flows over in rotating vertical channel filled with nanofluid are very rare in the literature. Mixed convection squeezing three-dimensional flow in a rotating channel filled with nanofluid is first time investigated.