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The purpose of this paper is to report a numerical solution for the problem of steady, two dimensional boundary layer buoyant flow on a vertical magnetized surface, when both the viscosity and thermal conductivity are assumed to be temperature-dependent. In this case, the motion is governed by a coupled set of three nonlinear partial differential equations, which are solved numerically by using the finite difference method (FDM) by introducing the primitive variable formulation. Calculations of the coupled equations are performed to investigate the effects of the different governing parameters on the profiles of velocity, temperature and the transverse component of magnetic field. The effects of the thermal conductivity variation parameter, viscosity variation parameter, magnetic Prandtl number Pm_r, magnetic force parameter S, mixed convection parameter Ri and the Prandtl number Pr on the flow structure and heat transfer characteristics are also examined.

FDM.

It is noted that when the Prandtl number Pr is sufficiently large, i.e. Pr=100, the buoyancy force that driven the fluid motion is decreased that decrease the momentum boundary layer and there is no change in thermal boundary layer is noticed. It is also noted that due to slow motion of the fluid the magnetic current generates which increase the magnetic boundary layer thickness at the surface. It is observed that the momentum boundary layer thickness is increased, thermal and magnetic field boundary layers are decreased with the increase of thermal conductivity variation parameter =100. The maximum boundary layer thickness is increased for =100 and there is no change seen in the case of thermal boundary layer thickness but magnetic field boundary layer is deceased. The momentum boundary layer thickness shoot quickly for =40 but is very smooth for =50.There is no change is seen for the case of thermal boundary layer and very clear decay for =40 is noted.

This work is original research work.

The aim of this chapter is to highlight the importance of information and communication technology (ICT) knowledge (ICT-K) for female in socio-economic development in Middle East countries. Currently, men play major roles in the development of Middle East countries without heed being paid to women. The role for women is normally reserved to the home and child caring. Men continue to dominate power structures, education, finance, and travel. Overall levels of women’s ICT entrepreneurship are among the lowest in the Middle East although more women are studying ICT programs in the universities. Even statistics on the number of women entrepreneurs and women’s economic participation are often unavailable or incomplete in this region. Mainly, women’s entrepreneurship and economic participation are relatively limited due to gender-specific barriers to business creation and development, including cultural norms, civil law, or barriers in the business environment. This chapter investigates the challenges and constraints faced, and the support and opportunities available for these female entrepreneurs in ICT. This chapter also presents research on the growing phenomenon of female entrepreneurship in Middle East and suggests a number of ways in which institutions of state and trade – which often act as barriers to women practically running a business – could be overcome.

In as much as it is contested, the Belt and Road Initiative (BRI) is also unexplored, underdiscussed, and, as a result, misunderstood. Frequently viewed through the lens of international relations and global economy, the diverse dimensions of collaboration, including business and research-industry clusters, that BRI enhances, tend to be excluded from the analysis. In a similar manner, the role of the Arab Peninsula in the grand strategy underpinning BRI and its implementation is rarely discussed. BRI is a forward-oriented initiative, an attempt to reap benefits of developments and circumstances that are only nascent. This bears two potent implications. First, as China attempts to influence the context in which it operates, it is subject to change itself; the Chinese business sector evolution attests to that. Second, some of China’s not so obvious partners of today, including those in the Arab Peninsula, are about to turn into key interlocutors of tomorrow. BRI taps into opportunities thus created. This chapter elaborates on these issues and, against this backdrop, outlines how the remaining chapters included in this volume add to this discussion.

There was no previous firm-level empirical research to examine cross-sectional differences in climate financing. The purpose of this study is to determine the key elements of the climate investment decision by business management. The study also explores how politics and media influence corporate climate investment decisions.

The study incorporates a theoretical lens of institutional, stakeholder and media setting agenda to explain the relationship of climate finance with political connection and media influence along with other institutional and firm-specific variables. The sample of the study is collected from the financial sector firms that financed climate/green projects. In total, 178 firm-year observations are documented during 2014–2018. The unbalanced panel data model uses a fixed effect and a 2SLS regression model to test a set of hypotheses. The study uses several alternate methods to check and verify the reliability of the study.

The empirical findings show that climate finance is positively and significantly associated with Islamic Sharīʿah and media visibility, and negatively and significantly related to financial constraints. Moreover, the empirical results document that listing regulation has no significant influence on climate investment. The political connection plays a negative moderating role between media and climate finance. The result indicates that if a former or current politician is on the board, the media’s positive impact on climate financing diminishes.

The study has significant managerial implications especially to the regulatory bodies, business management and policymakers. The central bank in the developing countries needs to take into consideration the finding of the study promoting climate/environmental/green finance and investment. Islamic Sharīʿah promotes climate finance that would be a prominent indicator for Islamic financial institutions.

Politics can deter positive decisions on climate financing such that it negatively influences the media’s role of a watchdog of the society in developing countries. Climate investment would be an important mechanism to reduce carbon emissions and environmental hazards and to solve many social problems.

The study provides first-ever firm-level evidence of the determinants of climate finance and investment that has a significant value in the area of climate change and green investment by the financial firms.

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control.

To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed financial firms of the Dhaka Stock Exchange in Bangladesh for 2012–2016. The research considers stakeholders and theoretical legitimacy lens for discussing corporate corruption disclosure. This study identified 143 self-driven keywords by classifying, analyzing and selecting the appropriate large set of keywords from the prior literature. This study examines 247 firm-year observations of all financial firms in Bangladesh using secondary data sources.

The results of the hierarchical regression analysis report that financial firms following Sharia principles have a negative and significant association with CCR, while Big4 has a positive and significant influence. Moreover, the interaction effect of Big4 on the relationship between Sharia principles and CCR is negative and insignificant. The findings reported that Islamic financial firms disclose less corruption information than conventional financial firms in Bangladesh.

This study findings are expected to significantly impact corporate management and policymakers of developing and highly corrupted economies to enhance corporate accountability, transparency and reputation. The regulatory body can consider the findings to promulgate anti-corruption reporting rules and regulations.

The authors believe the theoretical lens used to support the method and findings of this paper are unique and novel.

This study aims to define, classify and interconnect the wide range of known entrepreneurial abilities with terms such as skills, capabilities and competencies, which have been used inconsistently within the entrepreneurial field.

This investigation is based on a systematic literature review and strengthened by a meta-analysis equipped with a bibliometric study to assist the generation of outcomes with a quantitative investigation.

This study proposes an evolving entrepreneurial ability model which interconnects genetic and acquired skill types, capabilities and competencies and is equipped with an Entrepreneurial Skills Map essential to operate in the 21st century.

The proposed model is specific to the entrepreneurial field.

This study supports universities and government agencies for the development of educational programs to prepare current and future entrepreneurs to match the changes in the new environment that has emerged with the COVID-19 pandemic.

This research contributes to the entrepreneurship research domain by shedding light on the inconsistent use of non-standardised terminologies and providing an entrepreneurial model and updated skills map to guide scholars to frame research in the post-COVID era with more clarity.

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。

The study examines the relationship between international remittances and income inequality in Afghanistan by analysing how remittances affect income inequality in the Samangan province.

Primary data were collected by administering a questionnaire to 325 households in the Samangan province using a multi-stage sampling approach. Income distribution was measured using the Gini coefficient.

There were an average of 8 members and 1.5 migrants in each household, with the mean age of respondents being 35. Remittances formed about 25% of the household income and had a slight negative effect on income inequality, with a 1% increase in remittances leading to a 0.04% decrease in inequality.

The data were collected in one province. The findings underline the need to develop policies that foster peace and stability through reducing inequality.

International remittances can form a significant portion of household income in conflict-affected and post-conflict societies. The effect of remittances on income distribution can help us understand where development efforts need to be channelled and how businesses can best operate in challenging circumstances.

This is the only study to our knowledge that looks at the effects of migration and remittances on income inequality in Afghanistan.

The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.

To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).

Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.

This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.

This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.