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Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced magnetic field and temperature have been determined using parametric analysis.

Ternary hybrid nanofluids has outstanding hydrothermal performance compared to classical mono nanofluids and hybrid nanofluids owing to the presence of triple tiny metallic particles. Ternary hybrid nanofluids are considered as most promising candidates in solar energy, heat exchangers, electronics cooling, automotive cooling, nuclear reactors, automobile, aerospace, biomedical devices, food processing etc. In this work, a ternary hybrid nanofluid flow that contains metallic nanoparticles over a wedge under the prevalence of solar radiating heat, induced magnetic field and the shape factor of nanoparticles is considered. A ternary hybrid nanofluid is synthesized by dispersing iron oxide (Fe3O4), silver (Ag) and magnesium oxide (MgO) nanoparticles in a water (H₂O) base fluid. By employing similarity transformations, we can convert the governing equations into ordinary differential equations and then solve numerically by using the Runge–Kutta–Fehlberg approach.

There is no fund for the research work.

This kind of study may be used to improve the performance of solar collectors, solar energy and solar cells.

This investigation unfolds the hydrothermal changes of radiative water-based Fe₃O₄-Ag-MgO-H₂O ternary hybrid nanofluidic transport past a static and moving wedge in the presence of solar radiating heating and induced magnetic fields. The shape factor of nanoparticles has been considered in this study.

This study aims to examine the impact of intellectual capital (IC) on default risk in Indian companies listed on the National Stock Exchange.

This study applies panel data regression analysis to derive a relationship between IC and default risk for the sample period 2013–2022. The value-added intellectual coefficient (VAIC) of Pulic (2000) has been applied to measure IC performance, and default risk is estimated using the revised Z-score model of Altman (2000).

The results revealed a positive association between Z-score and VAIC. It implies that a higher value of VAIC improves financial stability and leads to a lower likelihood of default. The findings further suggest that new default forecasting models can be experimented with IC indicators for better default prediction.

The findings can have implications for investors and banks. This paper provides evidence of IC performance in improving the financial solvency of firms. Investors and financial institutions should invest their resources in a healthy firm that effectively manages and invests in their IC. It will eventually award investors and creditors high returns through efficient value-creation processes.

This study provides evidence of IC performance in improving the financial solvency of Indian high-defaulting firms, which lacks sufficient evidence in this domain of research. Numerous studies exist examining the relationship between firm performance and IC value, but this area is inadequately focused and underresearched. This study, therefore, fills the research gap from an Indian perspective.

After completion of the case study, students will be able to learn, understand, examine and customize leadership styles per organizational culture; understand the conflict management styles of a female leader; and comprehend the organizational change process to devise an effective communication strategy.

Ever-changing business demands managers adopt organizational change in leadership styles, business processes, updated skill sets and minds. One must be ready to understand influential nurtured corporate culture and human resource resistance towards the inevitable change. This case study attempted to discuss the female protagonist dealing with an organizational conflict. The case study introduces one such protagonist from a century-old woman’s educational institution. Subsequently, this case study presents organizational change under the leadership of a female protagonist. This teaching case study gives the reader an insight into situational leadership, conflict management styles and the corporate change process by implementing an appropriate communication strategy. This case study describes the change process through the various decision-making scenarios that an academic institute over a century old faced during the post-pandemic crisis after adding a crucial protagonist. The employee union, followed by students and administrative employees, has challenged the dominating leadership position held by the college principal. Protests occurred due to the college administrator’s refusal to adjust her approach to leadership. This teaching case then provided different leadership styles of the current and old leaders. Finally, the case study lists the challenges a leader faces during turbulent times and the lessons a leader should learn from such situations while transforming the institute.

The teaching case benefits undergraduate students in business management subjects such as conflict management, leadership and organizational behaviour. Nevertheless, trainers can use this case study to teach seasoned managers and emerging leaders the significance of adopting and implementing change while understanding situational leadership.

Teaching notes are available for educators only.

CSS 10: Public Sector Management.

The purpose of this study is to investigate the interaction between magnetotactic bacteria and Fe₃O₄–water nanofluid (NF) in a wavy enclosure in the presence of 2D natural convection flow.

Uniform magnetic field (MF), Brownian and thermophoresis effects are also contemplated. The dimensionless, time-dependent equations are governed by stream function, vorticity, energy, nanoparticle concentration and number of bacteria. Radial basis function-based finite difference method for the space derivatives and the second-order backward differentiation formula for the time derivatives are performed. Numerical outputs in view of isolines as well as average Nusselt number, average Sherwood number and flux density of microorganisms are presented.

Convective mass transfer rises if any of Lewis number, Peclet number, Rayleigh number, bioconvection Rayleigh number and Brownian motion parameter increases, and the flux density of microorganisms is an increasing function of Rayleigh number, bioconvection Rayleigh number, Peclet number, Brownian and thermophoresis parameters. The rise in buoyancy ratio parameter between 0.1 and 1 and the rise in Hartmann number between 0 and 50 reduce all outputs average Nusselt, average Sherwood numbers and flux density of microorganisms.

This study implies the importance of the presence of magnetotactic bacteria and magnetite nanoparticles inside a host fluid in view of heat transfer and fluid flow. The limitation is to check the efficiency on numerical aspect. Experimental observations would be more effective.

In practical point of view, in a heat transfer and fluid flow system involving magnetite nanoparticles, the inclusion of magnetotactic bacteria and MF effect provide control over fluid flow and heat transfer.

This is a scientific study. However, this idea may be extended to sustainable energy or biofuel studies, too. This means that a better world may create better social environment between people.

The presence of magnetotactic bacteria inside a Fe₃O₄–water NF under the effect of a MF is a good controller on fluid flow and heat transfer. Since the magnetotactic bacteria is fed by nanoparticles Fe₃O₄ which has strong magnetic property, varying nanoparticle concentration and Brownian and thermophoresis effects are first considered.

This study aimed to predict and understand the academic libraries' probability of successful adoption of blockchain within the lens of integrated technology acceptance model (TAM) and technology organization and environment theory (TOE) framework.

A mixed approach was employed to gather data from librarians (292) and system analysts (46) totaling 338 respondents. The total enumeration sampling technique was considered. Qualitative data were analyzed thematically, while quantitative data were analyzed using structural equation model (SEM).

Perceived usefulness and policy are the important factors that influence academic libraries' blockchain adoption intentions. Unlimited access to both print and electronic resources, security of users' information and easy collaboration between users and library staff were found to be the benefits of blockchain application to academic libraries' operations. Major challenges to the adoption of blockchain in academic libraries include the cost of infrastructure related to blockchain applications, privacy issues and a lack of understanding of blockchain technology among librarians.

Future studies would need to include more relevant items to the observed variables of the independent variables that were found insignificant in this study.

The findings of this study will create a roadmap for government and polytechnic management on the factors that could strengthen the adoption of blockchain in the libraries.

The outcome of this study came at a crucial moment when the majority of academic libraries in developing nations like Nigeria were skeptical about the deployment of blockchain technology in their libraries.

The study identified new factors that influence blockchain adoption intention.

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

The particle distribution in a fluid is mostly not homogeneous. The inhomogeneous dispersion of solid particles affects the velocity profile as well as the heat transfer of fluid. This study aims to highlight the effects of varying density of particles in a fluid. The fluid flows through a wavy curved passage under an applied magnetic field. Heat transfer is discussed with variable thermal conductivity.

The mathematical model of the problem consists of coupled differential equations, simplified using stream functions. The results of the time flow rate for fluid and solid granules have been derived numerically.

The fluid and dust particle velocity profiles are being presented graphically to analyze the effects of density of solid particles, magnetohydrodynamics, curvature and slip parameters. Heat transfer analysis is also performed for magnetic parameter, density of dust particles, variable thermal conductivity, slip parameter and curvature. As the number of particles in the fluid increases, heat conduction becomes slow through the fluid. Increase in temperature distribution is noticed as variable thermal conductivity parameter grows. The discussion of variable thermal conductivity is of great concern as many biological treatments and optimization of thermal energy storage system’s performance require precise measurement of a heat transfer fluid’s thermal conductivity.

This study of heat transfer with inhomogeneous distribution of the particles in a fluid has not yet been reported.

The purpose of this paper is twofold: first, to present a rigorous bibliometric analysis and a systematic literature review of the critical success factors (CSFs) for Building information modelling (BIM)-based digital transformation; second, to identify the relationship between the dimensions in favour of BIM implementation.

This study adopts a two-step approach to combine bibliometric and systematic literature review to explore the research topic of BIM and CSFs. Bibliometric tools such as Biblioshiny in R language and Ucinet software were applied to this study.

Besides identifying the two most influential authors (e.g. Bryde and Antwi-Afari), the key journal for disseminating articles, and the most influential countries in this discourse (e.g. Hong Kong and Australia), the study also identifies four pivotal research themes derived from the co-occurrence analysis of keywords: the fusion of sustainability and technology with BIM; practical application and its integration within construction management; innovation and engineering paradigms; and the advent of emerging technologies (e.g. Blockchain) within developing nations. Additionally, the paper introduces a comprehensive framework for selecting CSFs pertinent to BIM-centred digital transformation as viewed through the lens of dynamic capabilities.

This paper establishes a link between dynamic capabilities theory, CSFs, and BIM dimensions, presenting a multifaceted framework guiding future paths and offering practical insights for managerial and political decision-makers engaged in digital transformation endeavours. The study positions dynamic capabilities as pivotal, aligning digital technologies with continuous business performance, and advocates for a strategic focus on digital transformation.

The pressing issues of climate change and environmental degradation call for a reevaluation of how we approach economic activities. Both leaders and corporations are now shifting their focus, toward adopting practices and embracing the concept of circular economy (CE). Within this context, the Food and Beverage (F&B) sector, which significantly contributes to greenhouse gas (GHG) emissions, holds the potential for undergoing transformations. This study aims to explore the role that Artificial Intelligence (AI) can play in facilitating the adoption of CE principles, within the F&B sector.

This research employs the Best Worst Method, a technique in multi-criteria decision-making. It focuses on identifying and ranking the challenges in implementing AI-driven CE in the F&B sector, with expert insights enhancing the ranking’s credibility and precision.

The study reveals and prioritizes barriers to AI-supported CE in the F&B sector and offers actionable insights. It also outlines strategies to overcome these barriers, providing a targeted roadmap for businesses seeking sustainable practices.

This research is socially significant as it supports the F&B industry’s shift to sustainable practices. It identifies key barriers and solutions, contributing to global climate change mitigation and sustainable development.

The research addresses a gap in literature at the intersection of AI and CE in the F&B sector. It introduces a system to rank challenges and strategies, offering distinct insights for academia and industry stakeholders.