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The purpose of this work is to improve the air entrainment capacity of a concrete by using fine mineral admixtures such as fly ash (FA) and silica fume (SF) as cement substitute, and coal bottom ash (CBA) as fine aggregate substitute. Air entrainment capacity has been studied indirectly as a measure of heat resistance of concrete. Literature has suggested that mineral admixtures improve the air absorption in the paste component of the concrete, on the one hand, whereas they perform pore and grain size refinement, on the other, thereby reducing the air entrainment. CBA, which being porous, creates the possibility of air adsorption by the aggregate component. Therefore, the study finds out whether a double benefit of adding both of these materials will be achieved, or CBA will try to improve the deficiency in the air entrainment created by the mineral admixtures.

Air-entrained concrete (AEC) mixes were constituted in three groups. First group represents mixes with natural fine aggregates only, and second with 25% fine aggregates substituted by CBA. Progressively, the third group has 50% fine aggregates substituted with CBA. In all the three groups, cement was substituted with FA and SF @ 0%, 20% and 40%, and 0%, 5% and 10%, respectively, thereby creating four binary and four ternary mixes corresponding to each group. Compressive and flexural strength tests were conducted at 28 days on the concrete mixes pre and post high-temperature heat treatment, i.e. 100°C, 200°C and 400°C, respectively. This study also examines the microstructure characteristics of AEC after 14 days of curing via X-ray diffraction. Sorptivity test was also conducted to estimate the capillary and air-entrained voids in concrete.

It was found that a concrete mix containing 20% FA and 10% SF along with 50% CBA could give similar post-heated strength to a normal (without mineral admixtures) AEC. In AECs where only CBA is present and cement paste is not substituted, both of the pre- and post-heated strengths of concrete reduce. Also, some mixtures containing large amounts of mineral admixtures in concrete with nil CBA show a high reduction in post-heated strength though they show good pre-heated strength. Therefore, mineral admixtures and CBA complement each other in improving the post-heated strength. Air pore structure found from sorptivity test also verifies these results.

AEC is very helpful for insulation of buildings during summer season by absorbing heat waves. AEC containing FA and CBA reduces carbon footprint because of substitution of cement and it also helps to conserve natural resources by the use of CBA in place of fine aggregates.

The purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in Pakistan.

All the nonfinancial firms listed on the Pakistan stock exchange have been taken as a sample for 2016–2021. The Karachi Meezan index screening criteria were applied to screen SC firms. Based on the BPLM and Hausman test results, the authors used the fixed-effect and pooled OLS model for SC and NC firms, respectively. The F-test was used to compare the effect of each dividend policy variable on shareholders’ wealth for both firm types.

The findings reveal that the dividend policy does affect the shareholders’ wealth in both firm types. Dividend per share (DPS), dividend yield (DY) and earnings per share significantly affect the shareholders’ wealth in SC firms. For NC firms, the dividend payout, DPS and DY are critical. Moreover, the F-test results show that the DPS, DY and leverage effect on the shareholders’ wealth significantly differ for both firm types.

This study fills the research gap in the Pakistani context specifically as well as globally by providing important insights into the relationship between a firm’s dividend policy and shareholders’ wealth for SC and NC firms. In addition, this study comprehensively compares the results for both firm types, which is also lacking in the existing literature. Because this study is based in Pakistan, the generalizability of the results would be limited.

The findings of this study are helpful for the management of SC and NC firms in devising their dividend policies that can maximize their shareholders’ wealth. This study also provides guidance and knowledge to investors in choosing companies for their investments that can maximize their wealth.

To the best of the authors’ knowledge, this is the first study that analyzes the relationship between dividend policy and shareholders’ wealth for SC firms in Pakistan. It is also the first study that comprehensively compares the dividend policy relationship with shareholders’ wealth for SC and NC firms. In addition, using the F-test for joint hypotheses to compare the specific effect of each dividend policy variable is a methodological contribution of the study.

This paper aims to investigate the consequence of the combined impacts of an induced magnetic field and thermal radiation on peristaltic transport of a Carreau nanofluid in a vertical tapered asymmetric channel. The model applied for the nanofluid comprises the effects of Brownian motion and thermophoresis.

The governing equations have been simplified under the widespread assumption of long-wavelength and low-Reynolds number approximations. The reduced coupled nonlinear equations of momentum and magnetic force function have also been solved analytically using the regular perturbation method.

The physical features of emerging parameters have been discussed by drawing the graphs of velocity, temperature, nanoparticle concentration profile, magnetic force function, current density, heat transfer coefficient and stream function. It has been realized that the magnetic force function is increased with the increase of Hartmann number, magnetic Reynolds number and mean flow rate.

It may be first paper in which the effect of induced magnetic field on peristaltic flow of non-Newtonian nanofluid in a tapered asymmetric channel has been studied.

The board structure (BS) is pivotal in modern corporate governance (CG). This study aims to investigate BS variables (BSIZE, BIND and chief executive officer [CEO] duality) and their correlation with risk-taking behavior indicators, enriching the understanding of how CG shapes financial institutions’ (FIs) decision-making in Pakistan.

By scrutinizing data from 67 financial entities listed on the Stock Exchange of Pakistan spanning from 2011 to 2022 through panel data regression techniques, the research emphasizes that BS holds a substantial influence over the risk tendencies exhibited by these firms.

Key findings suggest that board size has a positive influence, aligned with previous CG research. Smaller boards perform better and avoid excessive risk-taking, contrasting some negative relationship claims. More independent directors are recommended to curtail risk and financial disruption. Holding both CEO and chair roles reduces risk exposure, resonating with reputational and employment risk theory. It is essential to recognize that BS’s impact on risk-taking is nuanced and context-dependent.

Policymakers, scholars, practitioners and investors working in the market for financial companies might greatly benefit from the empirical findings of this study. Imposing mandates on FIs to uphold adequate capital reserves functions as a safeguard against unforeseen losses, thereby diminishing the probability of unwarranted risk-taking.

Prior studies in this domain predominantly focus on nonfinancial sectors. In addition, existing research often explores the relationship between BS and firm risk-taking solely within the banking sector, overlooking other FIs. This study contributes by using a comprehensive data set encompassing all types of FIs, thus extending the existing literature.

In the COVID-19 pandemic, students were subjected to high pressure when they were forced to move to distance learning in a lockdown environment. Such a drastic move for communities living in groups with solid relationship ties comes at a price. This study aims to investigate the acceptance of distance learning amongst Omani higher education institutions (HEI) students during COVID-19 lockdown.

This is a quantitative research based on an online survey designed to study participants’ acceptance of distance learning during COVID-19 lockdown.

A sample of 757 Omani students was selected, of which 81.2% were female. About 60% of the students’ Age lies 15–20 years. The highest percentage (38.8%) of students belongs to the College of Arts and Humanities. A total of 80% of the students reported a moderate level of information technology skills, and also more than 80% of the students had never attended eLearning calls. Most of the students affirm the eLearning acceptance (students’ willingness to use eLearning tools for the tasks they are designed for), eLearning usefulness (using eLearning would enhance students’ performance), eLearning ease of use (the degree to which a student believes that using eLearning tools are free from effort), learning from home during COVID-19 and eLearning effectiveness (student’s satisfaction and the benefits student will gain from learning via online platforms). Multiple regression analysis confirms that more than 81% of the variation in the eLearning acceptance was explained by eLearning usefulness, eLearning ease of use, learning from home during COVID-19 and eLearning effectiveness independent variables. Moreover, these independent predictors have a positive association with eLearning acceptance.

This research intends to fill the gap in Omani HEI students’ acceptance of distance learning during the COVID-19 pandemic.

This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also, this study examines the moderating effect of CSR between TMT heterogeneity and firm risk.

This study uses panel regression models to test the hypotheses. The sample of this study is Bursa Malaysia non-financial listed firms from 2013 to 2017 with 3,055 observations.

This study finds significant effects of TMT age and tenure heterogeneities on total risk. Effects on idiosyncratic risk are evident only within age heterogeneity. Further, this study finds negative effects of CSR on total and idiosyncratic risks. CSR significantly moderates the relationship between total TMT heterogeneity and firm systematic risk.

This study reduces the literature gap by providing useful insights on the effects of CSR activities and TMT heterogeneity on firm risk. The findings can also provide hints to investors to assist them in assessing firm risk based on TMT heterogeneity and firms’ CSR. This study can also benefit shareholders in their attempts to mitigate the risk of their portfolio by investing in firms that are socially responsible as firms with high CSR suffer lower total and idiosyncratic risks.

Previous studies have emphasised on the influence of TMT characteristics and CSR on firm performance. However, studies that investigate the effects of TMT heterogeneity and CSR on firm risk are limited in the context of Malaysia.

This study aims to compare capital structure determinants' effect on the leverage levels of Shariah-compliant (SC) and noncompliant (NC) firms in Pakistan. This study also estimates and compares the capital structure adjustment speed for both firm types.

Based on the Karachi Meezan Index screening criterion, a balanced panel of 117 SC and 68 NC firms listed on the Pakistan Stock Exchange from 2008 to 2018 was constituted. This study used the generalized method of moments to identify the significant determinants of capital structure and estimate the speed of adjustment. In addition, the F-test was used to check whether the effect of the determinants on the leverage is same for SC and non-SC firms.

The authors found that different determinants affect both firm types' leverage levels (book and market) differently. The authors also found that the adjustment speed of SC firms toward their target leverage ratio is slower than their NC peers. Lastly, significant variation was observed in the results under different screening criteria.

This study fills the literature gap by providing a comprehensive comparison of the capital structure decisions of the SC and non-SC firms. Because this study is limited to Pakistan, generalizability would be an issue.

This study will guide the management of SC and non-SC firms about which factors are reliably important in choosing their capital structure. The findings also call for bringing harmony in the different Shariah screening criteria being in practice.

To the best of the authors’ knowledge, this is the first comparative study that identifies the significant capital structure determinants for SC and NC firms and investigates their effect on the leverage of both firm types. By testing joint hypotheses of same relationship, this study seeks to determine if, because of Shariah restrictions, the capital structure determinants of SC firms are similar to NC firms or they exhibit different behavior. The authors also repeat their analysis using other prominent screening criteria to assess the consistency of their results.

This study intends to advance the research on the relationship between high-performance work systems (HPWS) and change readiness by examining the mediating role of positive employee outcomes. Therefore, the streams of strategic human resource management (SHRM) and change management are studied in the context of digital transformation in the post-COVID-19 pandemic scenario.

Primary responses from 409 Information Technology (IT) employees were analysed to investigate the mediating relationship between HPWS, positive employee outcomes and employee readiness to change. Researchers used statistical techniques to analyse the data, such as confirmatory factor analysis, correlations, regression and bootstrapping. In addition, sequential mediation was examined using “PROCESS Macro” and syntax for SPSS.

Results of the study revealed that implementation of HPWS through extensive training and development, performance-based appraisal and compensation, participation in decision-making, flexible work arrangements and rigorous recruitment and staffing results in enhanced employee-level outcomes. Thereby conclusively impacting their readiness to change for digital transformations.

This study revisits the elements of HPWS in the post-pandemic work-from-anywhere (WFA) scenario. Thus, it provides adequate indications that investment in designing bundles of change-oriented human resource (HR) practices amplifies the chances of success of a change initiative by creating a favourable mindset and attitude among IT employees in India.

This study is among the earliest to link two major streams of SHRM and change management by establishing HPWS as an essential antecedent of a change-related outcome by introducing multiple mediators in the sequence. This sequence provides new insights for enhancing the probability of organisational change directives succeeding.

This paper aims to assess the measurement of the Corporate Governance (CG) quality of Islamic Banks (IBs) and its effect on financial performance.

In the applied part of this study, a sample of 44 IBs operating in Bahrain, Kuwait, Qatar, Oman, the United Arab Emirates and the Kingdom of Saudi Arabia were investigated according to information provided by the national central bank websites of the Gulf Cooperation Council (GCC) countries. To measure the governance quality, CG-index was constructed based on three sub-indices which are the Board of Directors (BOD), the Audit Committees (AC) and the Shariah Supervisory Board (SSB) indices.

Findings revealed that CG quality of IBs in GCC countries adhere to 74 per cent of the attributes addressed in the CG-index. The results also showed that IBs in GCC countries valued the effectiveness of SSB much more than the conventional CG mechanisms. Using multiple regression models, findings suggested no statistically significant relation between CG quality and financial performance which would imply that good CG had an insignificant association with high performance in GCC IBs.

The current paper may serve to assist IBs stakeholders to better understand the CG practices of IBs. In addition, the observed insignificant relation between the quality of CG practices and performance should sensitize the IBs regulators in the GCC countries to the necessity of improving the existing CG requirements.

Borderless transactions have resulted in changes to the competitive and technological environments. As a result, accounting profession faces challenges in meeting these changes. Previous studies have indicated that accounting education had failed to develop students’ competencies critically required by market. This paper mainly focuses on competencies in the workplace in relation to its levels of importance; as well as the level of emphasis of the competencies during university learning. In this study, 1,300 questionnaires were distributed to accountants graduated from seven state‐run universities namely Universiti Malaya, Universiti Kebangsaan Malaysia, Universiti Putra Malaysia, Universiti Islam Antarabangsa Malaysia, Universiti Teknologi Mara, Universiti Utara Malaysia and Universiti Sains Malaysia. The respondents were asked to rank the level of importance and emphasis of thirteen competencies; namely communication skills, decision‐making skills, leadership development, continuous improvement skills, professionalism, information development and distribution skills, knowledge in planning and budgetary, management control system, interpreting and analyzing financial statements, knowledge in accounting, knowledge in auditing and knowledge in taxation. The study found that there were large gaps between the level of importance of competencies in workplace and the level of emphasis of competencies in workplace. In addition, the study also found positive correlation between the personality traits and the level of competencies. In general, these findings are consistent with the findings from other studies conducted. The findings should provide empirical and relevant input for assessing the content of the existing accounting programs.