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The purpose of this paper is to consider a two-dimensional unsteady Casson magneto-nanfluid flow over an inclined plate embedded in a porous medium. The novelty of the present study is to investigate the effects of Soret–Dufour on unsteady magneto-nanofluid flow.

Appropriate similarity transformations are used to convert the governing non-linear partial differential equations into coupled non-linear dimensionless partial differential equations. The transformed equations are then solved using spectral relaxation method.

The effects of controlling parameters on flow profiles is discussed and depicted with the aid of graphs. Results show that as the non-Newtonian Casson nanofluid parameter increases, the fluid velocity decreases. It is found that the Soret parameter enhance the temperature profile, while Dufour parameter decreases the concentration profile close to the wall.

The novelty of this paper is to consider the combined effects of both Soret and Dufour on unsteady Casson magneto-nanofluid flow. The present model is in an inclined plate embedded in a porous medium which to the best of our knowledge has not been considered in the past. The applied magnetic field gives rise to an opposing force which slows the motion of the fluid. A newly developed spectral method known as spectral relaxation method (SRM) is used in solving the modeled equations. SRM is an iterative method that employ the Gauss–Seidel approach in solving both linear and non-linear differential equations. SRM is found to be effective and accurate.

This paper aims to focus on the relationship between female leadership and the environmental, social and governance (ESG) performance of firms. Specifically, the study examines if firms with women as chief executive officers (CEOs) and/or board chairpersons have higher environmental and social scores.

The study uses data on publicly listed Nordic firms in a panel regression approach to establish the relationship between female leadership and the environmental and social performance of firms.

The result of this study shows that women have a leadership characteristic that increases the weighted average of environmental (E) and social (S) performance of a firm. In particular, pillar score results indicate a positive relationship between female CEOs and the social scores of a firm but no relationship between a female board chairperson and the environmental or social scores of a firm. This implies that gender-based differences affect the CEO’s success, especially in a firm’s social performance. Further analyses show a more significant impact on the E and S performance when a woman replaces a man as CEO of a firm.

While prior research has explored various aspects of gender diversity in corporate leadership and its potential impact, the focus on the Nordic context in this study provides a unique perspective, given the region’s distinct business environment and societal factors. In addition, by examining the collective influence of female leaders and both female CEOs and board chairpersons separately, this study provides a nuanced understanding of how different leadership roles may impact a firm’s ESG performance.

Reviews the content of the scholar Chanakya’s treatise, Arthasastra (economics). Written in the period 321‐296bc, it sets forth a framework for the economic management of India. Examines the Arthasastra’s teachings in the areas of agriculture, forestry, wildlife, mining and industries, and transport and trade. Reports that the economy was based on a system of coinage that had made barter of secondary importance and lists the prescribed sources of revenues such as taxes and fines and at the main heads of expenditure such as the maintenance of an army, a bureaucracy, social security measures and the upkeep of the King, his family and his court. Concludes that Chanakya’s Arthasastra is a monumental treatise of the ancient world that possesses great importance in the history of economics.

To enhance the loan repayment performance of microfinance institutions (MFIs) in Pakistan, this study aims to analyze the direct impact of social capital and loan credit terms on loan repayment performance and microenterprises’ business performance while considering the mediating role of microenterprises’ business performance on the relationship between social capital, loan credit terms and loan repayment performance.

The analysis was conducted based on the data gathered via a questionnaire distributed to 316 microenterprises owners. The respondents were selected using the stratified sampling technique by dividing the target population into three influential groups of manufacturing, trading and services microenterprises. The reliability and validity of the constructs were established using (1) factor loading, (2) Cronbach’s alpha, (3) composite reliability, (4) average variance extracted, (5) the variance inflation factor, (6) the Fornell–Larcker criterion and (7) the heterotrait–monotrait ratio. The structural equation modeling technique was then applied, and the hypotheses were tested based on the structure model generated through bootstrapping by using partial least squares structural equation modeling.

The results confirm the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance. It also supports the mediating role of microenterprises’ business performance toward the relationship between social capital, loan credit terms and loan repayment performance while considering the direct impact of microenterprises’ business performance on loan repayment performance.

To date, the direct impact of social capital and loan credit terms on microenterprises’ business performance and loan repayment performance has been hardly investigated in the context of Pakistan. This study also examines the mediating role of microenterprises’ business performance toward social capital, loan credit terms and loan repayment performance. The findings will enable both MFIs and microenterprises to improve their business performance and loan repayment performance through enhanced social ties and the development of more flexible credit products that protect the borrowers’ interests and the interest of lenders.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.