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This study examined 46 articles in total, which yielded 5 recurring themes: perceived discrimination, language barriers, socioeconomic barriers, cultural barriers and educational/knowledge barriers. The two most dominant themes found were the inability to speak the country's primary language and belonging to a culture with different practices and values from the host country. The review provides vital insights into the numerous challenges that immigrants and refugees encounter as they navigate through the primary care systems of English-speaking (E-S) countries and potential solutions to overcome these barriers.

Access to adequate healthcare plays a central part in ensuring the physical and mental wellbeing of society. However, vulnerable groups such as immigrants and refugees, face numerous challenges when utilizing these healthcare services. To shed further light on the barriers impacting healthcare quality, the authors’ team performed a scoping thematic review of the available literature on immigrant and refugees' experiences in primary healthcare systems across E-S countries. Articles were systematically reviewed while focusing on healthcare perceptions by immigrants, potential barriers and suggestions to improve the quality of primary care.

This work looked at qualitative and quantitative information, attempting to combine both paradigms to give a rich and robust platform with which to devise a further study through focus groups. Qualitative inquiry accounted for 28/46, or 61%, of studies, and quantitative inquiry made up 9/46, or 20%, while 9/46 or 20% combined both qualitative and qualitative. Emerging themes are -perceived ethnic discrimination faced by immigrants accessing primary care, language barriers, socioeconomic barriers, cultural barriers and educational barriers.

Most medical journals rely on quantitative data to relate “results” and cases. The authors set out to change ways in which medical reports can be done. Most of the authors were solely trained in quantitative research; consequently, they had to learn to isolate themes and to use a narrative approach in the article.

Research implications clearly indicated that using a qualitative (phenomenological) approach with quantitative data created a human and reachable discourse around patient comfort and the realities of immigrants and refugees to E-S countries. The use of this research opens medical practitioners (and patients) to a richer understanding within a usually difficult arena.

By understanding the qualitative nature of medical research, practitioners, students and mentors are able to bridge medical quantitivity to the human, widening doors to social science and medical collaboratory research.

As stated above, this work is important as it understands the human/patient element and de-emphasizes the medical obsession with quantifying the lives of patients through hard data. This is a unique collaboration that relies on the qualitative to pinpoint and define the difficulties of newcomers to E-S countries.

This study aims to investigate how investment opportunity sets (IOs) and free cash-flow (FCF) surpluses affect aggressive tax planning (ATP). This research focuses on examining the correlation between these factors and delves into how ATP, perceived as a tool for exploiting legal loopholes, plays a central role.

This study uses panel data analysis techniques on a sample of 1,248 firm-observations gathered from nonfinancial enterprises in Jordan that are listed in the Amman Stock Exchange (ASE) between the years 2008 and 2019. The Driscoll–Kraay regression model (fixed effect) is enlisted to avoid the inconsistency of the slope across individual units and time period.

The findings indicate that the IOs does not affect ATP. However, there is a significant negative effect of FCF surplus on ATP. Furthermore, consistent with positive accounting theory the data reveal that all of these control variables exert a substantial positive influence on ATP.

This study concentrates on nonfinancial firms listed in the ASE, thereby constraining the applicability of the results to alternative contexts. Nevertheless, the findings of this study enhance comprehension regarding the extent of ATP and bear policy implications for policymakers regarding the structuring of future tax systems aimed at reducing the prevalence of tax avoidance behaviors. Thus, future research should conduct longitudinal studies to capture temporal dynamics.

This study contributes to the existing literature on ATP by focusing on using the Wilson tax-shelter model as a precise proxy. It fills gaps in prior research by exploring connections between IOs, FCF and ATP. The findings offer novel insights into the dynamics of tax planning strategies and contribute to the broader understanding of tax management practices.

Pakistan had never been a place of serious and nuanced debate and contestation of politics of postcolonial critique, that is, the continuity of economic, political, and cultural dependency of newly independent countries (NICs) on ex-colonizers as pointed out by neocolonialism, dependency theory, and postcolonial theory, respectively. Instead, Pakistan is presented by extant liberal academic literature as a “failed nation” and a state dominated by the military and plagued by religious extremism. As opposed to this, through the literary and activists writings of Aziz-ul-Haq, this chapter will try to illustrate how cultural contestation of the nation-building project postindependence from British rule was a lot more complex and interesting in Pakistan. This was so because the nation-building project of Pakistan was, on the one hand, an amalgamation of Indo-Persian, Arab, Indian, and Western colonial and civilizational influences and, on the other hand, entailed suppression of resilient local and national cultures of its constituent nationalities developed over centuries. This was later expressed in ethno-nationalist politics. However, when it came to the politics of the marginalized in the late 1960s, there were important political, theoretical, and literary insights which caused a change in the direction of political practice in Pakistan, which paralleled the politics expressed by writers like Fanon and early Subaltern Studies influenced by the Naxal Movement in India. The contestation and confusion arising from this dialectic also entered Pakistan's literary and cultural sphere. This chapter not only tries to give a different postcolonial critique of the failure of nation-building project in Pakistan but, though at a preliminary level, is an attempt to separate the original postcolonial theory in its radical tradition from contemporary postmodern/poststructuralist postcolonial theory marked with pessimism and resignation.

The purpose of this paper is to study and analyze the converging/diverging channel flow and heat transfer with the multiple slips effect, which is a development of the Jeffery–Hamel problem using the mass-based hybrid nanofluid algorithm. Whereas transferring biological liquid by arteries is a vital issue, mathematical modeling of hybrid nanofluid flow containing titanium dioxide and silver as nanoparticles and blood as base liquid through a converging/diverging duct, which can be a useful analysis for the fields of drug delivery, has been investigated.

The present approach is based on the Tiwari–Das nanofluid method. In this modeling, the volume fraction of nanoparticles is replaced with nanoparticles masses. The partial differential equations of the mass, momentum and energy conservations are changed to the system of ordinary differential equations through the similarity solution method. The final governing equations are solved by Runge–Kutta–Fehlberg procedure and shooting method.

The effect of emerging parameters on the temperature, the velocity, the Nusselt number and the skin friction have been analyzed by graphical and tabular reports. It is observed that the opposition to hybrid nanofluid flow in the attendance of particles of nonspherical shapes is more enhanced than those in the attendance of particles of spherical shapes. This issue demonstrates that the rheology of a hybrid nanofluid is dependent on the shape of particles. Besides, backflow regimes form in the divergent channel for high values of Reynolds number, m₂ and a. Indeed, this modeling for the hybrid nanofluid can be useful in different technologies and industries such as biological ones. It is worth mentioning that the excellent achievement of the mass-based algorithm for heat transfer and hybrid nanofluid flow is the most important success of this study.

The main originality is related to the development of the Jeffery–Hamel problem using the mass-based hybrid nanofluid algorithm. This new mass-based method is a single-phase hybrid nanofluid approach that the inputs are masses of nanoparticles and base liquid. Besides, considering the multiple slips effect and also pure blood as base fluid in this problem are also new.

This paper aims to examine the association between busy directors on corporate boards and accounting conservatism.

The authors use a sample of 500 firms listed on the Australian Security Exchange from 2004 to 2019. The busyness of non-executive directors is proxied by three indicators. For accounting conservatism, the authors use both conditional and unconditional accounting conservatism via asymmetric timeliness of earnings, accrual-based loss recognition, cumulative total accruals and book-to-market ratio. The authors cluster the standard errors at the firm level to compensate for potential residuals’ dependency and heteroscedasticity, in addition to analysing the main models using year and industry fixed effects (Petersen, 2009). Separately, the authors look at the impact of female busy directors on firms’ adoption of conservative accounting methods. Both propensity score matching analyses and Heckman (1979) two-stage approach systematically address endogeneity issues.

The presence of busy directors on boards leads to greater unconditional conservatism and less conditional conservatism. The relationships between busy female directors with both conditional and unconditional conservatism remain consistent with the main findings.

This paper provides useful insights for shareholders, regulators and accounting standards setters to better evaluate busy directors’ effectiveness in monitoring firms’ financial reporting quality. Directors and the companies themselves can refer to the authors’ findings to decide the best structure for their boards and committees, considering their specific monitoring requirements. Given that no mandatory restriction has been legislated, improved policies or new ones will ensure that busy directors can effectively fulfil their duties.

This research contributes to the broader research theme by examining the influence of directors’ quality on financial reporting conservatism. It also contributes to the ongoing debate in the corporate finance literature regarding the experience and busyness hypotheses of directors with multiple directorships. Additionally, this research adds value to gender diversity research by finding evidence that female busy directors follow the same pattern of reporting conservatism as male busy directors.

The purpose of this study is to investigate the impact of Arrhenius kinetics on hydromagnetic free convection of an electrically conducting fluid flowing past a vertically stretched sheet maintained at a constant temperature, considering viscous dissipation. In this study, the understanding of the Biot number is essential for comprehending and enhancing heat transfer processes in a flow. Mastering this concept is crucial for the efficient design and management of various industrial and natural systems. The effect of Newtonian heating is accurately addressed by adjusting the traditional temperature boundary condition.

The presiding inconsistent Partial differential equations are contrasted to ordinary differential equations by similitude changes and the solutions are completed numerically by fourth-order Runge-Kutta (RK-4) and shooting procedures. Tables and graphs feature vividly in annotating the outcomes of changing parameters on the flow.

Notably, the Biot number significantly impacts temperature gradients and distribution, which subsequently affect the flow’s velocity and thermal characteristics; that is, velocity and temperature contours increase directly to an upsurge in the Biot number. Contrasting with existing work, a perfect harmony is experienced. Arrhenius kinetics are essential for predicting and managing fluid flow behaviour in systems where reactions are sensitive to temperature. Grasping this relationship helps engineers and scientists enhance process efficiency, ensure safety and optimize fluid-based systems. Similarly, Newtonian heating significantly impacts fluid flow by affecting temperature distribution, viscosity, buoyancy-driven flows and flow stability. Mastering the control of this heating process is vital in both natural and engineered fluid systems. Technical applications of this research include variation cooling and atomic power generation refrigeration.

The distinguishing quality of this research lies in the scrutiny of Arrhenius steady hydromagnetic heat transfer to natural convection flow in a stretching upright sheet: viscous dissipation and Newtonian heating. To best of the authors’ understanding, a problem like this has not been considered. The findings in this work will give useful information to scientists and engineers.

The purpose of the study is to analyse the occurrence and distribution of different tree species in Gilgit-Baltistan, Pakistan, as a baseline for further inventories, and estimate the biomass per species and plot. Furthermore, it aims to measure forest biodiversity using established formulae for tree species diversity index, richness, evenness and accumulative curve.

Field data were collected, including stratification of forest sample plots. Statistical analysis of the data was carried out, and locally appropriate allometric equations were applied for biomass estimation.

Representative circular 556 forest sample plots of 1,000 m² contained 13,135 trees belonging to nine tree species with a total aboveground biomass of 12,887 tonnes. Sixty-eight per cent of the trees were found between 2,600 and 3,400 masl; approximately 63 per cent had a diameter at breast height equal to 30 cm, and 45 per cent were less than 12 m in height. The Shannon diversity index was 1.82, and Simpson’s index of diversity was 0.813.

Rough terrain, long distances, harsh weather conditions and location of forest in steep narrow valleys presented challenges for the field crews, and meant that fieldwork took longer than planned.

Estimating biomass in Gilgit-Baltistan’s forests using locally developed allometric equations will provide transparency in estimates of forest reference levels, National Forest Monitoring System in Pakistan and devising Reducing Emissions from Deforestation and Forest Degradation national strategies and for effective implementation.

This paper presents the first detailed forest inventory carried out for the dry temperate and semi-arid cold region of Gilgit-Baltistan, Pakistan.

The food sector is currently undergoing a process of transition as a result of the increased level of consumers' awareness towards issues related to sustainability. This work aims at analyzing the existence of links between technological innovation and sustainability and its consequences on variables of paramount importance in the retail sector such as store image and loyalty towards the establishment. Moreover, we examine if the strength of these relations differs across store formats.

To achieve the objective of this work, a theoretical model based on the literature is proposed, contrasted through an empirical study carried out in a sample of 510 customers from three food retail formats: hypermarkets, supermarkets and discount stores.

The results indicate that technological innovation strengthens sustainability. In addition, sustainability is postulated as a dynamic element of the store's image and loyalty. The intensity of these relationships may vary depending on the commercial format.

The implementation of innovative and sustainable practices such as reducing energy consumption, the use of recycled materials to manufacture products, and the participation of retail companies in collective social actions is considered to be of primary importance.

The study sheds light on the knowledge of the relations between customers' perceptions of technological innovation and sustainability in retailing, confirming their influence on store image and customer loyalty. Moreover, the findings reveal the importance of sustainability and innovation for the main types of retail food store format, although with some peculiarities that allow to draw relevant managerial implications for practitioners.