Journal of Contemporary Issues in Business and Government

This research investigates the Impact of the banking digitalization indicators disclosure
represented in the quantitative and financial indicators on the market value of the banks
listed on the Egyptian Stock Exchange, using the (Tobin's Q) model. To achieve the
research objective, the descriptive-analytical method was adopted, in addition to using
the data collected from the published financial and sustainability reports of the banks or
those which were available on the banks’ websites, as well as the reports of the Central
Bank of Egypt and the Egyptian Stock Exchange relating to the study sample. The
sample consisted of (11) banks listed on the Egyptian Stock Exchange, and the study
was conducted over (5) Quarterly periods from January 2020 until the end of March
2021.

The following study analyses the impact of a multidisciplinary strategy to lower the VAT levels
for food classes that equals 15% on the economy. Effects on food market rates, volumes of food
demand, government expenditure value-added tax income, consumer and producer gains as well
as inflation were evaluated. The effect of the equation decreases the amount of market prices of
food by decreasing The Value-Added tax ratio while the reduced estimated price is not
commensurate with the decrease in the value-added tax rate. The reduction of the value added
tax rate contributes to a marginal rise in sales of food. Simultaneously, decreasing the Value-
Added tax ratio lowers VAT income in the government budget, although the overall population
income exceeds the reduction a little.

United Nations Agenda 2030 for sustainable development provides seventeen sustainable
development goals (SDGs) to be achieved by 2030. India also committed to SDGs and signed the
declaration to implement SDGs in the year 2015. India being home to one of the largest poor
population in the world, the success of Agenda 2030 to large extent depends upon how India
implements and achieves its SDGs targets. To this end, the Government of India has integrated
SDGs with the national policy framework to achieve the targets of SDGs. Now, the development
agenda of India primarily focus on five P’s- People, Planet, Peace, and Prosperity & Partnership.
The present study provides insights into the progress being made by India to achieve SDGs
through the review of various development programs. This paper maps various government
schemes and development programs being implemented to achieve SDGs in India. Further, the
paper also presents key bottlenecks and execution challenges to implement and achieve SDGs
targets in India.

This paper investigates about the prohibition of interest in Islam. In this paper, an analysis of some scholars’ views on YouTube videos regarding riba and interest is presented in a brief manner. The purpose of this paper is to discuss about the prohibition of interest and to find the difference of opinion among the Muslim scholars of different countries. In this way, it will become clear that, why interest is prevailing everywhere whether the society is an Islamic or non- Islamic society. Similarly, its popularity and grip over modern business and financial institution can be easily imagined. And from this, it will become clear that why the rich is becoming rich and the poor is becoming poorer.  In short, this paper is actually an analytical study of some Muslim scholars’ views that are presented and delivered on social media that is easy and fastest source of the present era for spreading any message and thoughts.

Research at hand used a generalized method of moments (GMM) to examine the relationship between economic growth, education, poverty, and unemployment in Pakistan. The study has looked at four different ways to analyzed and compared them with the growth path of Pakistan for the period under study 1990-2020 by providing the integrated approach. This research concluded that education hasan impact on unemployment and poverty, and all have an impact on economic growth in the long run. It shows that there isa fundamentalassociation betweenthe gross domestic product (GDP) and poverty (POV) and amongEducation enrollment. The findings of the research confirmed the positive effect of Education, Trade on economic growth, and unemployment have a negative influence on determining economic growth. This study is of particular concentration topolicymakers as it helps to formulate comprehensive economic policies to support economic development.

There is small percentage of women in labor force in Iraq, despite their high proportion of the population.
The matter explains this phenomena is the nature of the rentier economy and neglecting of state
institutions as a whole to create a work environment ready to motivate and encourage women in different
their lives stages on paid work and continue to do by their whole activity. This ratio of productivity
work force declines and enhances the role of Iraqi oil sector in economy movement resulted in creation
weak economy depends on increases or decreases of growth rate occurs in oil revenues, in other words
on the fluctuations in global oil prices. To get rid of the consumption pattern of population over the age
of 15 at the expense of style production distinguishes developing countries in general and Iraq in
particular, there is a set of procedures operating on optimum utilization of human capital contribute to
change the course of the economy towards sustainable development requirements of justice in the
distribution of income and achievement high savings rates also investment product for new job
opportunities while maintaining the ability of future generations to achieve development. One of these
procedures enacting laws, amending and cancelling other laws, commensurate with achieving increasing
the productivity of the bulk of the workforce goal besides the use of the budget gender-sensitive and
public procurement policies to eliminate unequal access to economic resources between males and
females.

Being a maritime country, Pakistan is facing challenges and difficulties to take advantage of
the resources of the ocean effectively. In the past, there is no strong footing and attentions have
given to the maritime industry. Whereas the ocean trade has might become the backbone of
Pakistan's economy. The Private and government shipping companies and the Maritime
industry can boost the economic process of Pakistan. It is a need of time to pay attention to
effective maritime policies and built the infrastructure for direct foreign investment. 80 % of
Pakistan's trade volume is done through the ocean and a major part of this trade is through
international shipping companies. New shipping business policies must be business-friendly.
Provide opportunities to the Private and Public sectors both to explore the offshore resources.
Provide facilitation to the tourism and hotel industry on the seashore can play a significant role
in the maritime industry.

The paper seeks a comprehensive philosophical understanding of "fundamentalism." Often
discriminately associated with the Muslims vis-à-vis terrorism, the paper might eventually be of
use to clarify the relationship between Muslims and Christians, as well as with other
denominations. The author believes that the philosopher should be alarmed to what the media
call the new level of "commodity fetishism" presents to the rest of the world toward (or against)
a particular religion, and should rather maintain open roads to dialogue as well as an honest
examination of one's own beliefs. The research covers cultural as well as social issues shaping
religion and more importantly, favors ideas over ideology in its discussions.
Sadly enough, fundamentalism is itself a challenge, far more difficult to understand, nonetheless,
the paper highlights fundamentalism in discussing and analyzing strong religions, the question of
violence, and enclave culture. The methodology is based on analysis, observations, and insights
entwined with the comparison of religions. This article does not just aim to limit itself to a
particular dialogue between the Muslim and (or versus) Christianity, but would also attempt to
include other beliefs of other parts of the world that would be as essential in comprehending
larger issues about one's faith.
The paper places the bottom line over the higher ideals of fundamentalists empowering
themselves by serving as an authority for a united front in bringing about a religious renaissance
amidst the fast-changing realities of the 21st century. Only by overcoming distrust and
discrimination, as well as maintaining inter-faith dialogues can an authentic path towards peace,
moral and social recovery could be realized.

A unique position is given to developing countries in achieving the socio-economic and
environmental benefits of renewable resources as a means of adapting to energy demand in a
sustainable way. Implementation of sustainable activities in developing countries have proven
to be challenging, at least as much as in developed countries.The difficulty of attracting
adequate and cost-effective investment is considered as one of the major barriers to implement
renewable energy technologies in developing countries.This study examines the impact of
investment costs on the prospects for renewable energy generation in developing countries. The
present study presents a comprehensive analysis of developing countries, six renewable energy
technologies and three fossil fuel-based power generationtechnologies. Accordingto the results,
there are significant cost changes and a range under which renewables are deprived by current
financial activities.The energy-economic model is used to illustrate how reducing financial
costs improves the implementation of renewableresources. Also, according to the results of this
study, climate policies reduce financial costs for renewable resources, which is an effective way
to reduce greenhouse gas emissions.This study introduces new perspectives by using different
scenarios to develop energy investment in developing countries and presents several
conclusions for renewable energy policy makers and related projects developers and provides
solutions for energy analysis and investment modeling.

The article examines foreign mechanisms of public-private partnership
as the most effective form of public-private partnership, the possibility of effective
organization of public-private partnership in the transport sector and the
implementation of investment projects to ensure sustainable economic growth,
draws conclusions, proposals and recommendations. out

This article presents the essence of the calculation of GRP and its
features, the main problems of its application in the statistical system of Uzbekistan
and ways to eliminate these problems, as well as scientific proposals and practical
recommendations for improving the computation of GRP.

Environment changes and normal precipitation has been extremely powerful over last decade.
Because of the present circumstance, environment keen techniques called as shrewd horticulture is received by
farming area. Brilliant horticulture is a robotized and coordinated data innovation carried out with the IoT.
IOT is growing quickly and broadly applied in every single remote climate. In this paper, sensor innovation
and remote organizations mix of IOT innovation has been examined and evaluated dependent on the real
circumstance of rural framework. A consolidated methodology with web and remote interchanges, Far off
Checking Framework is proposed. Significant goal is to gather constant information of horticulture creation
climate that gives simple admittance to farming offices like alarms through Short Kneading Administration
and advices on climate design, crops and so on.

Workplace bullying is associated with a host of negative outcomes for the worker who is the
target of bullying, as well as for the organization where the bullying occurs. Moreover, the rates
of bullying are particularly high in media houses; however, we are less familiar with the factors
like humor orientation that may reduce workplace bullying in media houses. Thus, this study was
conducted to determine the effect of humor orientation on team performance with mediating role
of workplace bullying. Ego depletion theory has been followed in this paper where a quantitative
deductive approach is used for the collection of the data from 200 respondents of Pakistan media
houses based in Islamabad. A cross-sectional study is used for this study. Statistical Package for
the Social Sciences (SPSS) is used to examine the hypotheses. The results of this study indicate
the significant effect of humor orientation on team performance and non-significant relationship
between workplace bullying and team performance. A recommendation for future research is to
examine whether this outcome can be recreated in different nations around the world. Another
proposal is to test workplace bullying effect on project success.

This study finds the conflicting political issues during General Pervez Musharraf's (GPM) era
and examines how he dealt with political conflicts and developed political consensus among the
political elites. Variables of this study/survey are General Pervez Musharraf, Conflict,
Consensus, and Political Elites. A questionnaire was developed, which distributed 500
University faculty members of Pakistan. Out of 500 received respondents were 252, which is
50.4%. Research hypothesis tested on Statical Package for the Social Sciences (SPSS). The
outcomes associated with General Pervez Musharraf's consensus policy for political elites. A
significant contribution of political elites develop consensus and eradicate conflict on Lal Masjid
conflict, Kala Bagh Damconflict, declaration of emergency. From both a theoretical and a
concrete viewpoint of General Pervez Musharraf's political past has important implications on
the politics of Pakistan. This research adds to the body of information for future historians by
incorporating sound scholarly literature. The results of this study can also be helpful for
academicians, scholars of social sciences. There have been studies carried out to determine the
influence of military governance on elite politics and how it affects General Pervez Musharraf's
political consensus.

This paper presents analysis of scholars’ views about women education in Islam. The purpose of
this paper is to highlight the real status of women education in religion Islam so that, those
people consider Islam as a conservative; they could understand the reality about Islam. The fact
is that Islam not only provided rights first from all other religion but it also promoted the status
of woman in the societies. Anyhow, importance of education in Islam may be imagined from
this, the first revelation was started with the word ‘ Iqra’ (read) but unfortunately followers of
Islam are lack behind in field of education. Therefore, in this paper, rather than written material,
spoken words of different scholars are analyzed to present Islamic point of view regarding
women education. Most of scholars opine that women education is important than education for
boys. But boys are preferred more for education than education for girls. Anyhow, in this, some
scholars have stated that worldly education of high level institutions is the preference of the rich
while the children of the poor read in religious madaris or government, Urdu medium
institutions. This is why the difference between two types of qualified persons is increasing day
by day especially in job markets also where educationists of Urdu medium remain lack behind
than the English medium qualified educationists. Anyhow, this paper presents theme of scholars’
views regarding women education in the light of Islamic teachings and the importance of women
education for family and society building and reasons of backwardness in present era especially
in the education sector. In short, this paper elaborates the real picture of Islamic teachings
regarding women education in the light of some famous/ eminent scholars for inhabitants of
Muslim countries is proposal to stress for women education for improving their standard.

Present research explores the role ofthe size government in economicdevelopment. The
research endeavors to investigate the impact of political instability, size of theGovernment on
economic growth in Pakistan. The data on political instability iscollected from Integrated
Network for Societal Conflict Research and the indicator forthese variables is Polity II. Data
for the size of the Government is taken from theEconomic Freedom of the World Annual
Report (2019). The annual time series data covering the period of
1976to2018forempiricalanalysis. ARDL and thegrangernon-causalityTota-
Yamamotoestimation techniques have been used for empirical estimation. It was concluded that
political instability has inverse impact on economic growth. The size of the government as
measured by index and reduction in political instability have positive impact on economic
growth. It was suggested to enhance the role of the government to promote economic growth
that further led to economic growth.

The study is based on Chase 1994's approach to management capacity of head nurses and uses
linear regression analysis to determine the relationship between the components of head nurses'
management capacity with other influencing factors. The results show that factors such as age,
seniority of management, degrees, seniority of work, and management degrees explain 39.1% of
the change in professional capacity and 56% of the change in professional competence
explaining 52% of the change in thinking ability, explaining 33% of the change in leadership
skills and explaining 34% of the change in management skills of financial management. The
relationship between management seniority and professional skills is statistically significant and
negatively correlated. The relationship between qualifications, working seniority and human
resource management skills is statistically significant and positively correlated. The relationship
between qualifications, management degrees and thinking skills of head nurses is statistically
significant and positively correlated. In addition, the research results also show that the
relationship between the influencing factors and the components of the management capacity of
head nurses is not statistically significant.

This research study endeavor to inspect the influence of real effective exchange rate on level of
real GDP consumer price index (CPI) by using restricted VAR (VECM) econometrics approach
for Pakistan economy over the period 1980-2020. We examined the bivariate relationship
between real effective exchange rate and level of real GDP. It was concluded a negative
correlation between these two variables. Thelong-term interrelationship among real effective
exchange rate, CPI price level, and level of real GDP has also been examined by employing
Johansen co-integration. By utilizing various VECM models we have found the long-term
causality (A) from CPI price and level of output to the real effective exchange rate, and (B) from
the real effective exchange rate, CPI price level `and level of real output to M2 money supply
and (C) from the real effective exchange rate, M2 and real output level to CPI price level. The
money supply (M2) growth has a very strong positive impact on both levels of real GDP and CPI
level.

In the contemporary world, there are governments that are unable or unwilling to perform their
functions as a government. In fact, they have fundamental problems in providing public services
and establishing welfare and security in their territory, hence the economic and political
dissatisfaction in this Territories lead to ongoing civil strife, which in turn provides a breeding
ground for catastrophes such as genocide and war crimes. Given the imminence of widespread
human catastrophes in these lands and the undeniable international consequences of these crises,
the prevention of such catastrophes is one of the topics that should be given more attention
because of course prevention is always better than treatment after a catastrophe. Unfortunately,
this has been neglected in the field of international relations. Therefore, in the present article,
with the help of research methods, while explaining the reasons for the need for effective action
of the international community to prevent human catastrophes in the domestic territory of
countries, we offer realistic and even practical solutions to prevent the occurrence of these
problems. Let's take a step towards solving one of the most important challenges and obstacles in
establishing global security.

The aim of this research is to investigate the social responsibility of the consumers and their
intentions while purchasing household items during lockdown time. The COVID-19 pandemic
has forced to shut down all the regular activities and move onto online platform. But due to the
lack of consumer adoption to the online grocery market, peoples were forced to purchase
provisions and household items by approaching the nearest grocery shop. We conducted a survey
among 532 respondents living in Coimbatore District, using google forms to study the consumers
General Awareness about COVID-19, their opinion on Sense of control and also on their
survival mode. Based on the analysis, findings the researcher has given relevant suggestions. The
statistical tools used are Percentage Analysis, one way ANOVA, Z-Test and Chi-Square.

Background:COVID-19 disease is a new disease that is very important how Informing the patient
about it. This study was conducted with the aim of investigating the experiences of the nurses’ staff
on how to inform the patient to get infected with COVID-19.
Methods:Twelve health care providers (8 nurses and 4 anesthesiologists) in a educational and
medical center in the city of Ilam in From February to June 2020participated in the study with
purposeful sampling. Semi-structured interviews were used to collect data, and the study began with
the open question,"Describe your experience of identifying the disease in patientswith COVID-19".
To analyze the data, the conventional qualitative content analysiswas performed.
Results: Participants in this study included 12 medical personnel, of which 7 (58.4%) were male
and 5 (41.6%) were female. Based on the findings, 2 main themes and 7 sub-themes were extracted.
The main themes extracted from this study include A) Passing the patient of the purgatory
ofCOVID-19 diagnosis including four sub-themes: 1) Waiting for a diagnosis, 2) Announcing
stepbystep the diagnosis, 3) giving information, 4) acceptance or resistance; B) Entering the
important others to the purgatory of COVID-19 diagnosisincluding three sub-themes: 1)Entering the
key family members, 2) Entering the physician, 3) Entering the relatives working as medical staff.
Conclusion:Diagnosing the disease of COVID-19 is like a purgatory for patient and staff. To help
the patient get through this purgatory, important others are introduced by the staff. Eventually the
patient either accepts the disease or resists accepting it.

Small and medium ventures (SMEs) are vital for the advancement of the nation's economy,
understanding the consideration of governments and legislators in created and non-industrial nations.
In Pakistan, SMEs assume an essential part in monetary development. It is in this manner fundamental
that SMEs reserve the privilege to utilize wellsprings of subsidizing. The investigation utilized the
quantitative methodology accomplished through review surveys. 200 SMEs and 70 bank offices were
chosen in Pakistan's Faisalabad area to answer surveys on their financing models and the impacts of
Islamic financing as a mediator of their fixed resources, for the creation and kept financing of
resources. The investigation showed that fixed resources, financing of set up and current resources had
a positive relationship with SME development and Islamic types of financing did not act as mediators
in the city of Faisalabad in Pakistan.

The study was conducted to see the impact of teachers’ socio-economic status on their students’
academic performance. The Study was descriptive in nature and survey method was employed
to gather the desired data to fulfill the objectives of the study. Elementary school level teachers
were the population of the study. After reviewing the literature, questionnaire for teachers’ was
designed. Six hundred and 28 teachers fromelementaryschool levelwere selected randomly.
Gathered data were systematically arranged, and coded for the purpose of analysis. Arranged
data was analyzed by applying the descriptive and inferential statistics. Frequencies and
percentage was extracted for descriptive statistics and one way ANOVA was employed to find
the impact of teachers’ SES on their students’ academic performance. Major findings of the
study revealed that their teachers’ qualification, monthly family income and level of institution
also influenced on the performance of their students. On the basis of findings it was suggested
that educational institutes should arrange the behavior modification trainings for teachers and
take the responsibility to improve teachers socio-economic status.

Communication process requires a powerful combination of verbal and nonverbal process
that is one of the abilities that every teacher needs to master. In communication, the
estimation of sixty-five to seventy percent of the message is received by nonverbal and
only thirty to thirty-five percent by verbal communication. This research seeks to analyze
the effect of nonverbal communication by secondary teachers on the motivation and
presence of students in a collaborative online learning environment. The information was
gathered by questionnaires and interviews from both instructors and learners. The results
showed that Nonverbal Communication can be an essential source of inspiration and
attention for the learning process of students and a medium to attract their attention.
Relying on the research outcomes that show the important role of Nonverbal
Communication (NVC) in the teaching and learning process teachers by using the
appropriate NVC types, eventually play a critical role during online collaborative teaching
which can affect students’ motivation and higher collaborative learning participation. In
order to accurately convey learning content to students, teachers will have to improve and
expand positive interactions.

The success of the small and medium-sized enterprises depends extensively on the owner’s
ability to be financially literate in managing finance-related matters of the business,
irrespective of his or her gender. The purpose of this study is to identify the level of financial
literacy of the women owners of small and medium sized enterprises in Sri Lanka. The
construct ‘financial literacy’ was measured based on five dimensions, which are finance
related awareness, financial planning, bookkeeping and accounting, knowledge about
business terminology, risk management, and diversification. The convenience sampling
method was applied to select 242 women owners from the population involved in Women
Entrepreneurs Finance Initiative in Sri Lanka. Data was collection was conducted using a
structured questionnaire, complemented by over-the-telephone and personnel interviews, to
assess the level of financial literacy among the women owners of small and medium-sized
enterprises in Sri Lanka. Descriptive analyses were used for the data analysis, at the end of
which the study identified a moderate level financial literacy among the women owners of
small and medium-sized enterprises in Sri Lanka. From the five dimensions chosen, the
knowledge on bookkeeping and accounting, risk management, and diversification are the
aspects that women entrepreneurs need to become experts in for the success of small and
medium-sized enterprises. As the pioneer study that examines the level of financial literacy of
women owners of small and medium-sized enterprises in Sri Lanka, this study would provide
a significant benchmark for further research in the field. Nevertheless, the study also
highlights the importance of including financial literacy education both for primary and
tertiary educational institutions.

Customer retention performs a vital part in the progress of a restaurant industry. It is more difficult to acquire a new customer than to retain an old one. The loyal customers are always beneficial for the restaurant business that increases profitability and decrease loss or risks. Research suggests that most of profits is gaining through mere 5% increase in repeat customers. Customer retention does not only increase profitability, but it also enhances marketing of restaurant through positive word of mouth. There are so many factors that pursue a customer to
return but this study is only focused on the service-related factors. The purpose of this paper was to examine the impact of service quality attributes in order to maximize or improve the customer retention in the restaurants of Pakistan. Ten service quality attributes are selected to examined. A close ended questionnaire was designed and distributed to the various restaurants of Pakistan. The key dimensions of service quality attributes and customer retention were identified through literature. The data collected (100 valid questionnaires) were analyzed using SPSS. The data is analyzed through pie,bar charts and One  way ANOVA. The findings showed that customers are revisit the restaurant in the Pakistan is due to appreciable dinning environment with basic facilities. However, the major barrier that create hindrance in the customer retention or customer loyalty is the waiting time. Most of restaurants took too much time to deliver the order that demotivate customers to come again.

The ongoing growth of the infrastructure development and construction industry in Pakistan in
recent years has attracted foreign investors and firms to undertake Joint Ventures (JVs) in this
emerging market, especially in the context of CPEC. The IJV paradigm is however quite
complex and it is a general perception that usually the performance of JVs remains below the
desired expectations. International construction businesses usually embody grave social,
economic, and political implications in developing countries like Pakistan, where the problems
of IJVs become more accentuated due to a host of other external as well as internal factors.
Besides being an emerging trend, very few studies are available with regards to IJVs
performance in Pakistan.
This research is hence aimed at (1) Exploring the impact of Environment, Project and Partner's
Risks on IJVs performance (2) Develop a matrix for explaining the impact of risk factors and
mediating role of Effective Management Control in IJV paradigm (3) To test the postulated
hypothesis through quantitative methods. For this, a questionnaire-based survey has been
conducted in which the feedback and perceptions from local and foreign firms and professionals
have been recorded and analyzed using SPSS software. The study finds out that there are
negative effects of Risks on IJV performance however, with Effective Management Control, the
impact of risks are mitigated.

The aim of this study is to identify the basis of civil liability arising from the
electrocution of electricity companies as guardians of their electrical installations, which
are among the things that require special attention according to the Jordanian Civil Law.
A distinction is made between responsibility for personal action, responsibility for things
and the burden of proving responsibility. There are many and many cases of stunting, and
the forms of error and the responsibility are also mixed. Whereas, the Jordanian legislator
did not deal with this case and left it to the general rules, which makes it difficult to
deduce its elements. Therefore, the study found that the Jordanian legislator established
responsibility for the personal act on the basis of the damages, and did not base it on the
fault. And that the Jordanian judiciary took the principle of actual guarding of something
and not the principle of legal guarding. The study recommended the necessity of
individuals with special provisions dealing with the civil liability of things with the
General Electricity Law and amending the provisions of the Jordanian Civil Law to
include a special standard to distinguish between responsibility for personal action and
responsibility for things.

School children nowadays are facing moral decay and the issues of akhlak. This study attempted to investigate the issue of akhlak development among school children raised by single parents at a primary school and topropose ways of addressing the harmful effects of single parenting on students’ akhlak. The study employed a qualitative method in which data were collected via in depth interview. The respondents of the study consisted of two Islamic education teachers. Generated in the form of interview transcripts, the data were thematically analysed in addition to the observation notes, resulting in the identification of several themes and subthemes. The findings revealed that the prevailing themes in relation to the effect of single parenting on children’s akhlak include role of teachers, school initiatives, peer influence, parental involvement. The teachers, on the other hand, recommended strategies which consider teachers’ role such as implementation of targhib and tarhib method according to the Qur'an,make the Prophet PBUH as the best role model, taking ibrah from al-Quran by storytelling and implement the process of ta’aruf, tafahum, ta'awun and takaful. Besides school initiatives, peer influence and parental involvement also play a role to effectively address the subject of akhlak deterioration among the school children. The findings of this study are beneficial to relevant stakeholders such as teachers, parents, and the students themselves in addressing the harmful effects of single parenting on students’ akhlak.

The accounting environment plays a vital role in the banking sector. The present paper
explores the predictive power of the accounting environment in developing financial
reports. The commercial banks of Pakistan are selected as the study context. The study
employs a deductive approach which is handled through a path analysis. The findings
of the study show a significant and positive effect of the accounting environment’s
constructs like liquidity, financial leverage (FL), profitability, earnings management
(EM), corporate governance (CG) and company life cycle (CLC) on the accounting
environment (AE) in the commercial banks of Pakistan. The findings of a study would
further provide the guidelines to policymakers and planners in developing the
conducive AE, which would increase the profitability and CLC. Moreover, the study
outcomes would contribute to the domain literature, i.e. finance, management and
banking in the context of financial reports development.

In this study, we try to investigate the fiscal policy empirically inquiry for overall and ruralurban
poverty for Pakistan. Fiscal policy has so many economic and social implications for
every country of the world, including stable economic development, employment
opportunities, and poverty evaluation among others. Generally, supply-side and demand-side
fiscal policy tools are utilized to achieve economic and social improvement. The time-series
data is employed from1980 to 2019. To test for both short-run and long-run relationships
between fiscal variables and poverty, the Autoregressive distributed lag model (ARDL) is
adopted. Pakistan is an important case study because of the emergence of dual rural
agricultural traditional and urban modern industrial sectors. The empirical investigation
shows that government expenditure and per capita growth have a negative and significant
impact on an aggregate and rural-urban poverty. Inflation and public tax have a positive
impact on all tiers of poverty.

This study aims to analyze and evaluate the current situation of applying local marketing in
tourism development in Phu Tho. The study uses primary and secondary data sources collected
through a survey of 150 tourists to assess the local marketing factors that attract tourists in Phu
Tho province. Research results have shown the destination image, attractiveness, tourism
products, tourism products, prices of tourism services, promotion, tourism infrastructure, social
environment, quality of tourism human resources of Phu Tho province which are evaluated well
by visitors. However, there are still aspects that need to be improved, such as the quality of
promotion, the professionalism of the tourism human resources, etc. Therefore, the study has
suggested seven groups of solutions perfect local marketing tools and strengthen the application
of local marketing in tourism development in the coming time.

The Covid-19 pandemic has been one of the most severe global crises, effected nearly 87m
people with a death count of 1.8m people around the world, and particularly affected mostly the
developing countries. Overall, the economic movement got massive shocks by facing a crystalclear
decline in almost all the economic activities. This research will figure out the before and
after COVID-19 impact of Gold, oil prices, and exchange rate on the movement of the KSE100
index. A daily data set of 10 months for KSE-100 Index, Crude Oil Price, Exchange Rate and
Gold Prices before (from January 01, 2019, till February 26, 2020) and after (February 27, 2020,
to December 15, 2020) pandemic have been employed to undertake this study. Structural Vector
Autoregressive (VAR) model has been applied to determine the direct effects and shocks on
stock market. Further, the before and after effect hypotheses have been tested through the
WALD test. Findings revealed that before the Covid-19 exchange rate, gold price and oil price
showed insignificant impact on the KSE-100 index, but after the Covid-19 period, all the three
variables showed a significant but negative impact on the KSE-100, which is also reconfirmed
by Impulse Response Function (IRF). This research article will be helpful to sketch a sound
policy to optimize the effect of such a pandemic by taking some key measures. With best of our
knowledge, this attempt is one of the few attempts in such detailed and structured with the
reported effect of Covid-19 before and during the pandemic regime in Pakistan.

In India as well as world financial framework is the center of all monetary exercises including
loans and investment, giving advances to foundations and private players for establishments. The
present study investigates the impact of customer relationship management practices on the
customer satisfaction in the banking sector. The study used survey design and the sample
consisted of 780 respondents. These respondents were customers of different banks in the
southern western region of Haryana. The results indicate that knowledge ability of employees
and attitude towards clients is having significant influence on customer retention. Though, CRM
practice of Efficiency of banking services was found to be insignificant. The study has
managerial implications for the banking industry. The study also provides future guidelines.

Family businesses are the germination locus of all enterprise universally, they
contribute a sizeable quantum of funds to their national exchequer throughout the free world
globally. Their size and gamut are from micro corner shops to large conglomerates like TATA
Empire, Ford, Samsung et al are globally known and recognized. The promoters are invariably
ambitious, having sharp business acumen and profound compatibility with the environment and
competition, the challenge emerges when through efflux of time the original group has to make
way and successors to step in to their shoes, this is more so when there are multiple claimants
and all of them might not have the caliber or inclination. The plausible solution to this enigma
is the topic of this treatise with case studies, some succession are still ongoing process like Cyrus
Mistry versus Tata and Lodha versus Birla, some has lost relevance like nationalization of IISCO
a hangover of an old arcane concept. The new concept of family counsel as prevailing in Dabur
and gradual professional ethos in Tata are interesting, if carefully juxtaposed avoiding mélange
might yield appropriate solutions if not panacea albeit keeping within the realm of the Indian
Corporate Law, ethos and Taxation laws.

While the Belt and Road Initiative (BRI) has brought substantial benefits to participating
countries, it has also increased the risk of confrontation between international projects and
local people. Despite this, there is still a gap in knowledge about how CPEC development
could bring changes in the education, employment opportunities, healthcare facilities
concerning the business improvement in the special economic zone to local residents. In
the China-Pakistan Economic Corridor (CPEC) context, this research utilises a quantitative
method with (SEM) to explain the predictive effect of CPEC development on education,
employment, healthcare facilities, and special economic zone. The sample size was
(n=399) with the formula of Taro Yamane, and a purposive sampling technique was
applied. The CPEC project long-term motivation is to spark education, employment, and
healthcare facilities initiatives. The comprehensive CPEC development activities are
managed to improve special economic zones and exclusively focus on the local
community’s long-term sustainability. Therefore, education, health care, and employment
opportunities will improve significantly once the CPEC project is completed.
Theoretically, this research adds to the body of CPEC development knowledge, and it also
interrelates factors such as employment concerns, educational concerns, healthcare
facilities, and special economic zones under the CPEC project. It is recommended that the
work on the CPEC project should speed up with the collaboration of the Pakistan
government.

Based on the development of the Unified Theory of Acceptance and Use of Technology model
(UTAUT), the authors measured the intention to use loan sharks for students in Vietnamese
universities. The research utilizes both quantitative and qualitative methods with the primary data
collected from students in Vietnamese universities. The results demonstrate that three main variables
significantly impact on intention to use loan sharks, namely "Social Influence," "Financial Literacy,"
and "Expectancy Effort." In particular, the authors added the "Financial Literacy" element through
the results of in-depth interviews. Besides, "Gender" and "Academic Year" also affect the
relationship between three main variables and the intention to use loan sharks. Based on the research
results, the authors propose several specific policy implications for authorities to eliminate loan
sharks through social media and promote financial literacy in universities.

This study primarily focused on the analysis of transactional and transformational
leadership influence on the Motivation level among the faculty associated with public sector
universities. Motivation being the research construct has been a concern for the organizations as
the studies witnessed (Page, 2008). Hence motivating the faculty has been regarded as the pivotal
issue for the public sector universities because a motivated faculty perform well and influence
the overall performance of the university and vice versa. Therefore the current study attempted to
analyze the relationship between motivation and transformational, transactional leadership which
may have a significant influence on motivation in public sector universities of Karachi.In
addition, a comparison between male and female faculty members has been conducted to
evaluate the effect of transformational and transactional leadership on their motivation
levels.Meanwhile, the current study intended to explore the causal relationship between
transactional, transformational leadership, and motivation, therefore the nature of this study was
causal. Whereas, participants of the study were the faculty members of the public sector
universities of Karachi. The findings of the study supported and accepted the hypotheses of the
study as transactional and transformational leadership shares a significant and positive
relationship with motivation among the faculty of public sector universities of Karachi

The aim of this study is to measure the correlation between emotional intelligence and job
satisfaction of the faculty members of public sector higher education institutions of Sindh
province. The method of this study is descriptive with quantitative design. The population of the
studycompriseshigher education institutions of Sindh province. A random sampling technique is
used to collect primary data with a questionnaire. Participants are recruited through survey
sampling using “Google Forms”. Faculty members having teaching experience of more than five
years in higher education institutions of Sindh province are included in the study.Data is entered
and analyzed using SPSS version 20.Results reveal about strong positive and statistically
significant correlation between emotional intelligence and job satisfaction.

The field of science is changing the world in many ways ACT (2017); however, studies have
reported the students’ lowest achievement and lower enrollment rate in science courses (Fayer,
2017; Filardo, 2016) with a negative attitude towards science (ATS) (Song & Bruning, 2016).
Specially, the ATS continues to be the dominant factor; importantly the decline in ATS has
emerged recently. Drawing on the ATS in higher education benefits, the current study
hypothesized that ATS would possibly a driving force in improving science degree programs in
three areas, first, increase in science enrollment, second, promoting higher achievement in
science, and finally, raising academic standards through positive attitude of head of departments
(HoDs) and vice chancellors (V.Cs). Technically, there is a need for analysis any possible
dissonance between students’ ATS and the institution’s (Faculty Members & Head) ATS, as both
are necessary for improving enrollment in science, and students’ achievement. This difference of
ATS may create a severe problem for students’ performance and/or institutional gross enrollment
in science, therefore, we empirically investigated the attitudes of students, parents, the faculty
members (FMs), Head of Departments (HoDs), and V.Cs towards science, graduates and
postgraduates (G-PGs) academic achievement and enrollment in science. Using stratified
sampling technique 1200 G-PGs, 212 faculty members (FMs), 40 HoDs, 500 parents, and 15
Vice Chancellors (VCs) /Vice-Presidents from fifteen universities/non-university institutions
(NUIs) selected.. We analyzed the ATS of 1967 participants thorugh stratified sampling
technique included from fifteen higher education institutions (universities/NUIs) of Sindh, to
identify whether ATS affects students’ achievement, and subject enrollment in both types of
institution. A panel of experts and pilot testing refined the data instruments. The overall
Cronbach alpha value was 0.87 and 0.89 for Test of Science Related Attitude (TOSRA) Students’
and Subjects Choice Sheet (SSCS) respectively.All participants’ ATS explored through Test of
Science Related Attitude (Fraser, B., & Lee, S. 2015), while G-PGs’ grades of midterm and final
test results considered as marks in science.

The aim of the study is to explore the microfinance industry in Pakistan and their credit plus
approach targeting entrepreneurship development in particular and aims to yield insights into the
Benefits, Costs, Opportunities and risks of the provision of trainings through FMIs in Pakistan.
The study evaluates and determines the alternative possibilities of providing training to the
clients’ particularity enterprise loan borrowers of three leading micro finance institution in
Pakistan. Micro-credit and trainings jointly contribute positively to SMEs growth and
Entrepreneurship trainings may also help micro business entrepreneurs use microfinance more
effectively. Pakistan has a sound microfinance structure but its outreach seems to be much lower
than other peer nations in the world. On the basis of the criteria, the approach proposes to utilise
BOCR (benefit, opportunity, cost, and risk) paradigm trainings in conjunction with the analytic
hierarchy process (AHP) to find qualities that must describe an alternative of providing direct or
indirect trainings through MIFs. Qualitative approach was used for this study and exploratory in
nature. Semi-structured questionnaire was used in-depth interviews for the data collection. The
results identified certain benefits, costs, risks and opportunities associated with the trainings for
the selection of one of the alternative. The AHP model is prepared showing all the criteria and
alternatives to be pair wise tests and analysis in the second step of the research in future.

The key purpose of the very research is to highlight the role and significance of abusive
supervision, workplace incivility and emotional intelligence in the health sector of Pakistan. A
questionnaire survey was used to collect data from 302 respondents from health sector in KpK.
Stratified sampling with proportionate allocation method of probability sampling technique was
used by the scholars. Exploratory factor analysis and structure equation modeling were used to
analysis the collected data. Results of the study demonstrate a strong positive link between all the
three dimension of abusive supervision (i.e. anger active abuse, passive abuse, and humiliations
active) and workplace incivility. The results further suggest that emotional intelligence play a
moderating role in the relationship between abusive supervision and workplace incivility, such
that with high emotional intelligence the strong effect of abusive supervision weaken on
workplace incivility. Practical and theoretical contributions of the study was highlighted with
suggestions for future research were given at the end of the paper.

This research finds out that how the manager should handle their employees with Ziegarnik
effect to measure their outcomes at their work in order to assess their degree of happiness and
satisfaction, because higher the work outcomes would ultimately define organizational Success.
While on other hand, interruptions may have some negative impacts.
In this study,mostly middle line managers were targeted from different associations and data
were collected through questionnaire survey method from 160 workers through convenient
sampling technique. The study is quantitative in nature andthe results were put to the test using
regression analysis, which shows that managerial handling of Zeigarnik effect is positively
related to the “employee work performance” and “job satisfaction”. This means that higher the
managerial handling of Zeigarnik effect, the better would be the employees performance and job
satisfaction. It is recommended to enhance some techniques for handling job stress and creating
interest in job duty.

The study aims to identify the extent at which effective management of HR practices can
increase productivity and improve poor performance within the organization. Six major human
resource management policies and practices were selected from previous research and analysis
was run on a sample of educational institutions of Karachi, Pakistan. Questionnaire,comprised of
standard items, wasdeveloped, and circulated in various educational institutions to gather
responses. The results generated through the application of SPSS concluded that out of six
independent variables, only succession planning and employee satisfaction were found to have a
significant impact on organizational productivity. Based on the analysis the study found that
educational institutions must pay much more attention to the proper management of their human
resources and motivate teachers to realize their skills and competencies to create competitive
advantage. To conclude, it could be said that effective management of human resources is very
vital to any organization ranging from small to large scare enterprise to sustain productivity.

Background and Aim: Dignity is one of the basic elements of care for the elderly and is
affected by factors such as independence, privacy, patient protection and confidentiality of
information. The overall purpose of this study was to determine the level of respect for
human dignity of the elderly living in nursing homes in Ilam province in 2020.
Materials and Methods: In a descriptive-analytical study, the views of 113 people including
54 elderly and 32 staff from two nursing homes in Ilam province and 117 graduate nursing
students of Ilam University of Medical Sciences with Intrinsic Dignity Questionnaire
(Shamsizadeh et al, 2018) Checked out. Data were analyzed in SPSSv-22 software by chisquare,
one-way analysis of variance and univariate and multivariate linear regression.
Significance level was less than 0.05.
Results: The elderly were 73± 10 years old, mostly female, single, illiterate, urban, poor
economic status and living in a nursing home for more than 6 months. The employees were
33± 8 years old, mostly female, single, of average economic status, university education and
more than one month of work experience. Students were 34± 5 years old, mostly female,
married and had at least one month of internship in each dormitory. The mean of human
dignity was 157.32± 24.9 which was 168.9± 13.7 from the perspective of the elderly, 166.9±
12.9 from the staff and 122.74± 18.07 from the students (p<0.001).The average level of
human dignity increased by 10.6 per person and by 22.8 per person with a longer stay
(p<0.001).
Conclusion: The level of respect for human dignity from the perspective of the elderly and
staff was above average and from the perspective of students was below average. The most
important predictors of human dignity were male gender and length of stay in the nursing
home.

The role of nurses in the health system is like a backbone. The COVID-19 appeared in China in
the end of December, 2019 and the epidemic spread around the world. Nurses are risking their
lives to work on the front line against the COVID-19. Nurses have always taken risking in
performing their duties, but the new epidemic has made their work even more difficult. Nurses
are playing a leading role in the fight against Covid-19. The World Health Organization
announced the incidence of the coronavirus as an epidemic in March, 2020. The Purpose of the
research role of nurses during the Covid-19 pandemic and is to get the front line nurses to known
these thought and health issues while talking care of these ablutions.

The current study examines the direct effect of ethical leadership (EL) on employee green
commitment (EGC) and the indirect effect on employee green innovative work behavior
(EGIWB). It also tested the moderating effect of employee green knowledge (EGK) in the
relationship between EL and EGC. Data were collected from 359 employees working in the
manufacturing sector of Pakistan. Time lagged and conveniences sampling technique was
adopted. The statistical results showed that EL was positively related to EGC. EGC enhances the
EGIWB. Moreover, results showed that EGK moderates the relationship between EL and EGC.
Such that employees having high green knowledge have more inclination towards green
commitment. The results also showed that EL enhances EGIWB via EGC. Moderated mediation
results also showed that EGK strengthens the indirect relationship between EL and EGIWB.
Result depicted that employee having high green knowledge shows more green innovative work
behavior via increased green commitment. The study brings important practical implications for
top and middle managers and addresses their concerns about green practices and green
innovations in their firms.

The ongoing trends in the Indian healthcare sector point to the need to evolve a
strategic plan with concern towards ‘quality care’. This demands a massive
governance agenda from a management perspective. The evolution of Corporate
Hospitals, on a mammoth scale, across the country heralded a new era in the
realm of ‘diagnosis’ and ‘treatment’ unfolding many technologies. The so-called
boom in the service sector, found to be responsible for elevating the living
standards of the middle class, needs to be channelised for a productive cause. The
growing awareness of health disorders and treatment-seeking attitude among the
cross section of people put enormous pressure on corporate hospitals to prescribe
an action plan for meeting customer needs spread in different forms. The entry of
foreign capital into the fold of healthcare services has also resulted in a
competition between equal players as seen in the case of heart ailments.

Social media got unpredictable fast growth and now social media is used in all aspect of
life. Social media has influenced all areas of life and politics. Government organization
using social media to be in touch with their workers and communication of office work
where as political parties are using social media for sharing party activities and manifesto
among the volunteers and people. It is not only that even social media is very important
tool to attract new workers towards party manifesto even social media is used as a
propaganda tool across the world. In Modern democracy the politicians are using social
media in very short period of time to engage their voters and citizens are into discussion
and direct dialogue. Values of media are not appropriate followed by people. Political
representative is engaged in creating social media a platform to be in connection with
workers but people consider it as a platform to ventilate themselves and in struggle of to
expose political representative. In this study, it is measured that Social Media and Media
Ethics are associated to each other. For this Pearson correlation was used Demographic
Statistic, And Regression Analysis were Applied to understand the reality eventhickness
of data was tested through Cronbach’s alpha. This study concluded ethics of politics and
values of media are associated but not properly understood by people

Research on the impact of fiscal policy is a dire need in today’s economic world. In this
investigation, fiscal policy effectson economic growth have been explored.In this analysis,the
researcher examined the relationships using the secondary data source for the 1972-2019 data
series by employing Auto-Regressive Distributed Lagged Model (ARDL) and frequency domain
causality Testing to investigate the causal linkages between Fiscal Policy and Economic Growth in
Pakistan. The variables have been used as the budget deficit and economic growth as the core
variables of theresearch and concluded the negative association between the fiscal policy (budget
Deficit) and economic growth

Extending the efforts of earlier studies, this study investigated the relationship between family
motivation and job burnout.Viamediating mechanism of emotional labor by using conservation
of resource (COR) theory as a framework. Itcontributes to the existing literature by exploring
relatively new phenomenaof family motivation.Whereby the employees’ family motivation
distracts them from performingtheir duties, exerting more emotional labor, which increases job
burnout. The relevancy of family motivation is increased under the work from home situation
because of COIVID19. A total of 189 full-time employees, working in both public and private
sector organizations in Pakistan, were observed. The findings revealed that family motivation is
positively related tojob burnout, and this relationship is mediated by emotional labor at the
workplace. The findings of the study are discussed in terms of their theoretical and practical
implications.

The research aims to test the impact of strategic consciousnesson strengthening the
strategic vigilance ininvestmentorganizations by analyzingresponses
from124managers working for administrative, engineering and technical sectors
inside Al-Kafeel Group for Public Investments in Karbala.We applied constructs of
(Turkay et al., 2012) (forstrategic consciousness (Reframing, System thinking,
Learning orientation and Reflection)and the model of(Fadhiela et al., 2018) for
strategic vigilance (Technological vigilance, Competitive vigilance, Marketing
vigilance, and Environmental Vigilance). The collected responses were analyzed
using structural equation modelling to measure Cronbach’s alpha coefficient,
confirmatory factor analysis, and Pearson’s correlation for the constructs and latent
variables. Amanager’sstrategic consciousnessposed an active impact on enhancing the
strategic vigilance of the firms. The research sample is in the context of competition
in the Iraqi industrial and investing sectors. Strategic consciousnessis instrumental in
improving the positive relationship in strategic vigilance in line with the customized
prerequisites and the dynamic setting of workplaces. Implications on the provision of
valuable production would add up to the targeted local self-sufficiency.

According to the World Bank, the microfinance sector all over the globe, especially in
developing countries has increased significantly and received tremendous attention for the last
ten years.However, on the other hand, the amount of poor people is not decreasing. To
understand this phenomenon, this study focuses to explore the economic efficiency of
microfinance providers and to investigate the various factors or determinants that have an impact
on the economic efficiency of microfinance providers. Economic efficiency gets its ground on
the concept of the resources’ scarcity. Economic efficiency means creating maximum outputs
from minimum inputs and avoiding wasteon the resources. Data Envelopment Analysis (DEA)
approach was used to calculate the economic efficiency level, with the inputs arethe staff size
and the operational expenses. As for the outputs, they are the borrower numbers, gross loan
portfolio, and operational self-sufficiency ratio. Regression analysis was used to examine the
impacts of different factors on the microfinance providers’ economic efficiency. The result
shows that the factors which affect the economic efficiency of microfinance providers arethe
empowerment, organizational structure, aggressive marketing programs, optimum balance of
available financial resources, profit-oriented programs, growth outreach, commercialization,
competition, cultural dimensions, Interest rates, growth addiction, stability or short term
profitability focus, loan repayment focus, minimum follow-up programs, minimum awareness,
loan misuse, fear of defaults, and lack of technical support.These factors have to be considered
for future studies.

The Internet offers a new medium for presentation of financial reports by companies. New
applications, new users and faster connections have spurred the Internet to become an
important medium for communication, information dissemination and commerce. The need
for information disclosure stems from market failures caused by low disclosure of relevant
information for users resulting in information asymmetry. The voluntary nature of
information provided on the internet by the publicly listed companies has resulted in nonuniformity
in their disclosures.
The objective of the present study is to test whether is any significant influence of
market capitalization, debt-asset ratio, financial performance, profit level, and stock price on
Internet Financial Reporting (IFR) Disclosure Index and the tests are conducted by measuring
IFR index of as a dependent variable and the above five independent variables in 32 banking
sample companies selected from BSE-500. The results indicated that IFR index of Indian
banking sector was very strongly associated with market capitalization.

Purpose:Customer satisfaction is always a great matter of concern for all the sellers and
academicians that how the perceived satisfaction level of customers can be judged in case of
online shopping. Present study is conducted in order to measure the level and to identify the most
important factors which are contributing in measurement of theperceived customer satisfaction
level towards online shopping experience during the COVID-19 pandemic.
Research Methodology:Both primary and secondary data are included in the study. Statistical
tool (SPSS-21) is used to run a statistical technique factor-analysis to identify most important
factors while one way ANOVA is used to find out the significant difference between means of
these factors and independence t-test is used to find out the significant difference between the
two factors.
Findings:This result showed that convenient and trust of online shopping, online shopping
features and benefits, fair functioning, secure payment options, product information, positive
online shopping experience and reliability of shopping were most important factors which
significantly affect the perceived customers’ satisfaction toward online shopping during COVID-
19 pandemic andit also reveals that the demographic factors taken in the study do not show much
of significant difference on satisfaction level of customers.

The aim of this research was to predict the effects of work-family conflict on job satisfaction
among Pakistani general practitioners. The study consisted of 184 general practitioners from
different units of Nishtar Hospital Multan and Fatima Jinnah Women Hospital Multan. The
10items work-family and family-work conflict questionnaire was used to assess work-family
conflict and the instruments were taken from the study conducted by the Boyar and Carson
(2006). However,the 20 items Minnesota Satisfaction Questionnaire created by Weiss and
Dawis (1967) was used to assess an individual’s level of job satisfaction for this study.Using
regression analysis, there wasevaluated that work-family conflict has a significant effect on
job satisfaction among the general practitioner. Further, there were no major differences in
the degree of work-family conflict and job satisfaction among general practitioners based on
gender or marital status according to independent samples t-test. Using ANOVA, significant
variations in the degree of work-family conflict in general practitioners were analyzed based
on their age. However, there was no significant variance in work satisfaction levels based on
age. In the future, it will be fascinating to see how disparities in marital status and gender
affect general practitioners.

In this recent scenario, brain tumour detection system through classification technique
helps in the person infected with brain tumour and plays an important role to provide effectiveness in
the diagnosis process and proper treatment. The above MRI classification method helps to provide
effective and early-stage treatment for identifying the tumour in the brain and determine the level of
tumour occurrences. As there are several classification methods related to brain tumour exists in
recent days, which is associated with U-Net architecture i.e., deep learning methods related to medical
classification. Based on the comparison of the feature information among low-level and high-level, in
this paper the propose architecture of Residual U-NET with some enhanced local feature information
as it helps to improve the medical image segmentation. Through this, propose work helps to highlight
the improvement in the attention module for the segmentation of image tumour, propose the novel
attention module based on the Residual U-Net model. In the modified Residual U-Net model, residual
module and attention gate is addressed along with dropout and wide context layers. Here the addition
of salient feature information, which helps to focus on the large sensitive scaled information but also
consider the small-scale images also. In the performance analysis, modified model associated with
gate attention outperforms with the existing models like, U-Net and CNN Densely models.

Purpose – The purpose of this study is to identify the variables that drive value creation in
the Information Technology (IT) industry specifically, in the post-Covid-19 world.
Design/methodology/approach - This study has synthesized existing literature through which
it identifies the variables driving value creation in the IT industry.
Findings - The results of the study show that competitive advantage, cross-disciplinary
communication, and diversity drive value creation in the IT industry. Furthermore, the
discussion extends organizations' absorptive capacity through the means of integration,
learning, and reconfiguring knowledge by assimilating the knowledge process to sense and
seize vital opportunities in the market, enablingservice innovation practices outcome, driving
enterprise agility by leading digital adoptions in the Post-Covid-19 times,yielding the higher
organization value by the extent of social-network heterogeneity (SNH) and focussing on the
principle of “the strength of weak ties”are the abilities of an organization to react to a crisis.
Research limitations/implications – This study proposes that this article should help the IT
industry and the organizations underneath to achieve greater agility, stability through the
extent of IT infrastructure, IT human resource, and IT knowledge management, focusing on
cross-disciplinary as a collection of practices over a) intentional learning, b) strategic
leadership, and c) transforming practices into integrating systems and embracing design
thinking (DT) by encompassing emotional intelligence, integral intelligence, and experiential
intelligence approaches, in these post-Covid-19 times more effectively and confidently.
Additionally, leveraging absorptive capacity is a key resource in developing and increasing
organizations' knowledge pools.

Purpose- The aim of the study is to examine the use of WhatsApp for Academic performance
and achievements among the students of higher education institutes (Private/Public) of Sindh
province. This study used descriptive survey method to explore and describe the collected
data. It utilized purposive sampling technique to gather data from this research’s respondents.
The sample of the population for layering the usage of WhatsApp services and academic
performance was of 175 students (respondents) that categorically were 94 students from
Private Institutes and 81 students from Public Institutes.Thefindings of the study show that
students of both types of Institutes are using WhatsApp application for many academic and
social purposes. Academic’s purposeshow that students use WhatsApp for group discussion
about class assignments, class work discussion, instructor announcements regarding the
subject, examination preparation,and research publication groups. Students also use
WhatsApp for sending and receiving notes, audio - video lectures and books in electronic
format shared from instructor or library.

The study was intended to recommend guidelines for developing entrepreneurship
policy in Pakistan. For this purpose An Eclectic Theory of Entrepreneurship was used as
theoretical frame work to analyze empirical research studies and available reports at
three different levels. At micro level, low literacy rate was found to be foremost
requirement for developing entrepreneurship. Lack of knowledge based economic
system was found to be the center of problem at meso level. At macro level, core of the
problem is that policy makers need to understand the spirit of entrepreneurship to plan
economic policy accordingly. It was recommended that efforts may be made to: raise
education level and entrepreneurial orientation of the people; reshaping to knowledge
based economic system; and entrepreneurship may be designated as major pillar of
economic policy.

Introduction and Background: Financial intermediation is a proven function of the banking
sector which advocates its growth-promoting role. But Islamic banks cover an extra mile by
sharing risk and synchronizing the income of the rich and the poor. But to function smoothly, the
services sector like Islamic banks must ensure that their clients/customers are patronizing them
with a higher degree of engagement. A most important source of patronizing is the deposits that
customers are keeping in their accounts with Islamic banks. In terms of practice, there are two
types of patronizing customers.First,who places their deposits in the current account, and second
who places their deposits in the saving accounts.Both of them have different expectations from
the services extended by Islamic banks.
Objective: The objective set by this study is to empirically evaluate whether changes in the
current and saving account patronization have a role to play in Islamic banking profitability.And
to determine how banks need to manage their deposit structure in order to increase the odds of
profits.
Design/methodology/approach: This quantitative study is based on a deductive approach and
will collect the data from audited financial statements of Islamic banks for the time period from
2008 to 2018.
Findings: It is expected that this study will provide the breakdown of the share of current and
saving deposits for the Islamic banks, which provides the profit promoting and profit
undermining shares. This breakdown will be instrumental for the policymakers to lay down a
framework in managing the share of current and saving deposits in their favor.

India from 2016 to 2021. The goal is also to investigate the profitability of these selected banks
during covid-19.
Approach/Methodology/Design: The study sample consisted of five private banks. The study
used statistical tools such as the Minimum and Maximum Net Profit Ratio, Descriptive Statistics,
and the One-Way ANOVA test to evaluate bank performance. The study spans the years 2016-
17 to 2020-21 and it is entirely based on secondary data.
Findings: The study's findings demonstrate that the Net Profit of the selected banks differs
significantly. Due to the significant profit earned and the efficient management that is applied,
HDFC Bank's &Kotak Mahindra Bank financial performance is consistently good. Because to
governance concerns, misleading guarantee to consumers, non-serious investors, no market-led
resurgence in sight, outflow of liquidity, and non-disclosure practices, the results show that
INDUSIND Bank's financial position is deteriorating. Axis Bank and INDUSIND Bank are
gradually losing market share.

Fuel supply is classified under critical and dangerous goods distribution. Truck Drivers (TD)
and trucks are the two components involved in every stage of fuel road-distribution hence a
focus on driver and vehicle key performance indicator measurements. The study examines
the significance of driver key performance indicators and vehicle performance indicators on
organisational performance and on customer satisfaction in the bulk fuel supply chain. A
quantitative research methodology was conducted with 91 respondents drawn from the fuel
sector. SMART PLS 3.3.3 was utilised for data analysis. The study found that there are
positive and significant relationships between Vehicle KPIs and Driver KPIs; Driver KPIs
and Organisational Performance (OP); Vehicle KPIs and OP; Driver KPIs and Customer
service (CS), and OP and CS. The study also noted that Driver KPIs have significant
mediating impact on OP. The mediating role of OP on CS was found to be insignificant.

Peter Shaffer is an outstanding British playwright in
the 20th century. His plays "The Royal Hunt of the Sun", "Equus"
and "Amadeus" are called "Faith Trilogy". The eternal conflict
between rationalism and irrationalism prompted Schaeffer to reflect
on the enslavement of human nature by reason under the rule
of instrumental reason. He tried to rebel against rational hegemony
through belief, and proposed that only by seeking faith and
spiritual God can human beings escape the shackles of rationalism.
This paper first explores the philosophical source of Schafer's
anti rational thought, that is, the confrontation and conflict
between rationalism and irrationalism. Secondly, it studies the
social source of Schafer's anti rational thought, taking the critical
theory of instrumental rationalism as an example. Thirdly, it explores
the content of Schafer's anti rational thought and its concrete
presentation in his works. This paper analyzes Schaefer's
belief rebelling against rational thought from three angles. Firstly,
from the perspective of rational power rulers, this paper analyzes
the control of rationalism on individual free nature. Secondly,
rational obstruction, that is, from the perspective of the weak and
the ruled, analyzes their spiritual struggle against the representatives
of rational power. Finally, the rational identity of rational
figures is deconstructed

Accommodative glocalization indicates that, the practices, institutions
and meanings of glocalized football culture have been pragmatically absorbed
(Robertson, 2007). This study is designed to explore the elements of European
football being accepted in China and examine how the cultivation concept for
Chinese teenage football players has been reformed through learning from Europe
in the context of accommodative glocalization. Ethnographic research
(participation observation and semi-structured interview) revealed that, Chinese
football clubs should avoid conflicts between Chinese local football players and
foreign football players being professionally cultivated in Europe. It is of
significance to cultivate Chinese teenage football players to learn about European
football spirits (not yielding, being progressive and stay in good athletic condition,
self-transcendence, collective cooperation), rather than simply pursuing good
results in Chinese Super League and depending on European football players’
contributions introduced by clubs.

Thepurpose of this study is to examine the user behavior to use electronic resources during
period of pandemic: A case study of Public sector University libraries in Sindh Province. It also
examines the available collection of electronic resources and facilities provided by the library to
access those electronic resources during the period of Pandemic (COVID-19). Methods: - The
study was based on descriptive design. The population of the study was Public sector University
libraries users.Sample random sampling technique was used to collect data from the respondents
of different degree programs. This five-point scale questionnaire was used as instrument of data
collection. SPSS-21 was used for statistical analysis.Findings:- The users were interested in
accepting the technology as well as gaining knowledge by accessing e-resources. The study
found that users were generally satisfied with their library digital collections like e-books, ejournals,
institutional repositories, e-magazines and e-dailies. At the same the study observed
that the respondents are satisfied with library.

Dividend policy of a company is an important information for shareholders and prospective
shareholders. Dividends distributed by the company is a positive signal, because the company is considered
profitable in its business. Dividend policy taken is influenced by CSR. CSR programs have a positive
influence on the company but these activities can cause agency problems between company managers and
shareholders. With the emergence of agency problems, companies must look for outsiders to help reduce
agency problems, namely the emergence of independent commissioners in the organizational structure. The
independent commissioner functions to provide advice and control the activities of the company manager.
This study aims to examine and analyze the relationship between corporate CSR with dividend policy taken
by the company, later the relationship of CSR with dividend policy is moderated by the percentage of the
number of independent commissioners. The sample used is non-financial companies listed on the Stock
Exchange in the 2015-2019 period. The method used was purposive sampling involving 235 observations.
Research analysis techniques are multiple linear regression analysis and multiple linear regression analysis
with moderation. The results of this study are that there is no significant relationship between corporate CSR
with dividend policy, then the percentage of the number of independent commissioners cannot strengthen the
relationship between CSR and dividend policy, but the percentage of the number of independent
commissioners has a significant negative effect on dividend policy. In this study also found that the size and
growth of the company does not affect dividend policy. Then for leverage and profitability the company has a
significant positive relationship to the company's dividend policy.

The clustered community in Laladan Village, Lamongan District has a
characteristic in making unsangrebon shrimp paste. During the pandemic, business actors
experienced many problems, especially in the field of product marketing. Traditionally,
the community and partners do not understand the true meaning and function of digital
literacy. The method used consists of three stages, namely the preparation stage,
implementation stage and mentoring. The results of the service activities that have been
carried out by MSME Partners are that MSME actors are very enthusiastic about the
digital literacy program.

Context and Purpose: Although viral marketing research is relatively considerable and also
qualitative, But most of them focus mainly on the different constituentof viral marketing And less
research in Iran has identified the factors that influence the position of this type of marketing;
Therefore, the purpose of the present study is to identify the factors that influence viral marketing
success. Analysis method: The study population included all Tehran internet clients in the first half of
1398(second half of 2019). Data were collected through field research using a simple randomized
questionnaire among 398 people during the period of July 2019 to the end of August 2019. Descriptive
and inferential statistics were used to analyze the conceptual model of research using SPSS software.
Results: The results of the analysis of the research hypotheses showed that the rational effect of the
message can confirm the success of viral marketing.

The Purpose of current research to test the effect of Strategic Leadership Patterns as an
independent variable in the innovation performance as a dependent variable, in the Baghdad
Intelligence and Counter-Terrorism Directorate of the Ministry of Interior, and then try to
come up with a set of recommendations that contribute to enhancing the innovation
performance of the researched organization. And based on the importance of the research
topic in the researched organization, and the importance of the research organization to
society, a descriptive-analytical approach was adopted in its achievement, and the research
was applied in the Intelligence and Counter-Terrorism Directorate in Baghdad, and the
research targeted an intentional quota sample of leaders and military ranks, and data were
collected from (145) respondents representing a community. The research is exclusively and
comprehensive, represented by (director of the directorate, assistant director of the directorate,
directors of departments, assistants of department directors, divisional directors, unit
officials), by adopting the questionnaire that included (45) paragraphs, and using personal
interviews and field observations as tools to help in collecting them. The research adopted the
program (Amos V.25, Spss V.26) with the adoption of descriptive statistical methods
(linearity test, normal distribution test, confirmatory factor analysis, building variables
models, arithmetic mean, percentages, standard deviation, relative importance, coefficient of
variation, And the correlation coefficient (Pearson coefficient, and the simple and multiple
regression coefficients) to test its hypotheses, and the research concluded the most prominent
result represented in the validity of its hypotheses, the existence of a positive positive effect of
strategic leadership patterns on innovation performance, as well as the availability of the two
variables, practice, interest, and adoption.

This article covers the experience of ecological tourism in the world and
Uzbekistan, the Great Silk Road, UNESCO, green economy, "International Year of
Ecotourism", the 99th session of the UNWTO Executive Board (Samarkand).

The success of the employee has an impact on morale when implemented in the best way possible.
Organizational behavior studies pay close attention to motivation, the work satisfaction of workers
and their effect on organizational performance. Several studies have been performed to research the
impact of motivators on the satisfaction of employees. The goal of this analysis is to evaluate the
impact on organization’s efficiency of motivators (combined effect and component effect). Also
analyzed is the mediating role of work satisfaction between the drivers (combined impact and impact
of components) and organizational efficiency. Data were obtained by self-administered survey by
sampling all universities in the public sector of the Southern Punjab, Pakistan. To construct the
questionnaire, likert scale has been used. In addition, the data analysis was based on different
statistical methods. Studies have shown that the motivator (combined effect and component effect)
have a clear and positive relationship with the organizational efficiency. More work satisfaction as
mediator has a direct influence on the success of organizations between motivators (combined effect
and effect of components).

The purpose of the present study is to explore the impact of financial development on renewable energy consumption. The period of study is from 1980 to 2018. Economic growth plays a mediating role in the nexus between energy consumption and financial development. The transmission and distribution losses are the moderator between economic growth and renewable energy consumption in the structural model. For developing economies like Pakistan, estimation for energy demand without considering financial development would provide an inaccurate picture. Zivot-Andrews unit root test has been applied under the structural break method to check the stationary property of variables. The study is employing Simple time-series regression analysis to find out the relationship between the variables. The results of the empirical research indicate that financial development and economic growth have a significant impact on renewable energy consumption, and the findings of the economic growth equation suggest that there is a significant impact of financial development and investment on economic growth in Pakistan. The study results urge the attention of policymakers in Pakistan to design a comprehensive energy conservation policy to minimize the consequences of massive energy consumption and energy export-driven revenue by adding financial development and investment as explanatory determinants in the energy demand function.

In the last few decades ‘intellectual capital’ has been among the most investigated constituent of corporate finance and accounting research. The immense empirical and theoretical research published in different journals, for instance, “Measuring Business Excellence” and the development and formation of specific journal, such as, “Journal of Intellectual Capital” are the evidence of this novel and emergent area of research. After the 1997 Asian financial crisis and the great financial crisis of 2008, the significance and magnitude of IC increase. The motive behind the critical role of IC during financial instability and disorder is that when companies are economically vulnerable and troubled during the financial disorder, the firms consider and explore alternative approaches of survival, such as, the use of intangible assets and resources.

The establishment of market relations in agriculture requires the
development of the system of material and technical resources on the basis of market
principles. Weak financial situation of agricultural enterprises, weakening of economic
relations with the manufacturer of equipment, transport costs, transit, high customs
duties, devaluation of money, imbalances between prices for agricultural and industrial
products and a number of other factors

The medium of instructions employed for teaching all science subjects up to secondary level is the indigenous language across all public schools of Sindh, but at higher secondary level the medium of instruction is English. Consequently, students face serious problems in learning science subjects. Realizing the gravity of this problem and its adverse effects on other subjects, an empirical study has been conducted which was aimed at measuring correlation between English language proficiency and students’ performance in science subjects. It involves students’ and teachers’ perceptions to find out whether English is truly an obstacle for students especially in science subjects or not, and if so, then to what extent it
is so. The population of the study comprised all the teachers and students of Sindh, which was further delimited to Hyderabad, from which a sample of 500 students and 50 teachers was selected through random stratified sampling technique. The data was collected through survey method and questionnaire instruments. The findings showed that there was strong
correlation between English language proficiency of students and their performance in science subjects. There was no significant difference between the perceptions of teachers and students regarding the impact of English proficiency on performance of students in science subjects. Even the performance of students in English and science subjects was alike. It also unfolded that the inadequate English language proficiency was such a gigantic stumbling block for students that demoralized a large number of students so much as to drop out prematurely in their studies. They, who managed to overcome this hindrance, get through the exams with merely passing marks or by re-sitting some supplementary exams.Result indicated that this problem was even graver for rural students compared to urban ones. It is suggested that time and energies allocated to improving students’ language proficiency ought to be improved both quantitatively and qualitatively and students should be given leverage to write down their answers partly in English and partly in native language.

The present study has been conducted to examine the effect of corporate governance on the firm’s dividend payout. The study was conducted in the non financial sector of Pakistan. The study was conducted in the PSX 100 index. On the basis of the nature, 65 non financial firms were included as the sample size. The study has used data collected from their website from
2011 to 2018. The study has used diagnostic models for the selection of the final model of analysis. The results showed that OLS has been recommended in the case of small and large firms while fixed effect model can be used for the medium firms. The findings of small size firms showed that 1) board size has significant effect on dividend payout while CEO
compensation and board independence have insignificant effect. The results of medium size firm showed that 2) family ownership has significant effect on dividend payout in medium and large firms while CEO ownership has significant effect on dividend payout in small, medium and large firms. The results of third model showed that 3) disclosure policy and shareholders rights have significant effect on dividend payout ratio. The findings of the study recommends that the firms should diversify their board and increase the size as it will help in attracting new investors.

The Village Credit Institution (VCI) plays an important role for indigenous village communities, because the
Village Credit Institution (VCI) is present as a solution to the problems of poverty alleviation programs and
provides access to capital for small businesses. The phenomenon of corruption cases involving the chairman of the
Village Credit Institution Supervisory Agency (VCI) that occurred recently added to the long list of corruption
cases involving the chairman of the Village Credit Supervisory Agency (VCI). This study aims to examine the
effect of organizational commitment and locus of control on the performance of the supervisory agency and Tri
Kaya Parisudha as moderator.This research was conducted at the Village Credit Institution in Badung Regency
using primary data obtained from questionnaires. The method of determining the sample using a quota sampling
technique with respondents obtained as many as 81 of 90 respondents at the Village Credit Institution in Badung
Regency. The data analysis technique used is the interaction test1304variable moderation moderated regression
analysis (MRA).Results analysis shows that organizational commitment has a positive effect on the performance of
the VCI supervisory body, locus of control has a positive effect on the performance of the VCI supervisory body,
Tri Kaya Parisudha strengthens the influence of organizational commitment on the performance of the VCI
supervisory body, and Tri Kaya Parisudha strengthens the influence of locus of control on the performance of the
supervisory body. VCI.

Profitability is not only used to measure the company's ability to generate profits, but also to determine the effectiveness
of the company in managing its resources. A company is said to be good if it has a level of profitability that is able to
reflect the sustainability of the company. This study aims to test and obtain empirical evidence regarding the role of fixed
asset investment in moderating the effect of working capital efficiency, sales growth, company size, and cash turnover on
profitability in food and beverage companies listed on the Indonesia Stock Exchange 2016-2018 The research population
is all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study
were 15 manufacturing companies which were determined based on purposive sampling technique. The analysis
technique used is Moderated Analysis Regression. The results showed that working capital efficiency and firm size had a
positive effect on profitability, cash turnover and sales growth had no effect on profitability, fixed asset investment was
able to moderate the effect of sales growth and company size on profitability, but fixed asset investment was unable to
moderate the effect of working capital efficiency. and cash turnover on profitability.

Since 2019 the world is exposed to one of the deadliest pandemics of all times. As Covid-19 hit the nations in every possible way, the global financial markets got exposed to this shock as well. This paper reviews the effects of Covid-19 on financial markets of China and other Asian countries along with its impact on financial markets from rest of the world. World health Organization declared Covid-19 as a pandemic on 11^th March 2020 because of its severity and worldwide spread. The stock markets of China and other Asian countries observed a significant downfall. The investor responses were reflected in the fluctuations of stock prices. In China, the notable industries that got badly affected by the pandemic were transportation, catering, mining, agriculture and accommodation. However, the better performance of some sectors helped the stock markets like education, information technology and health in particular. The financial markets of emerging economies and developing countries also suffered badly due to Covid-19. Besides China, other prominent nations that were hard hit by the pandemic include America, United Kingdom, Italy and Spain. One of the possible reasons for negative returns in European markets was the high media coverage related to Covid-19 that led to adverse investor sentiments and decline in market. Secondly, when the pandemic started the European countries announced lockdown at a very initial stage due to which all the economic activities shut down hence resulting into a decline in the market. However, some countries remained quite successful in controlling the virus namely Taiwan, New Zealand, South Korea and Hong Kong.
 

Bezpieczeństwo to jedna z podstawowych wartości ważnych dla człowieka w wymiarze społecznym i indywidualnym. Bezpieczeństwo jest determinantem łączącym rozwój miasta w wymiarze instytucjonalnym i osobowym. Z perspektywy miasta bezpieczeństwo stanowi kapitał, którego znaczenie jest tym większe, im mocniejsze jest przekonanie zbiorowości miejskiej o relacji między poziomem bezpieczeństwa a jakością życia. Celem niniejszego opracowania jest zbadanie bezpieczeństwa społeczności lokalnych na przykładzie mieszkańców Kielc

This paper weighs up the effect of macroeconomic stability and financial development of host country in increasing its attractiveness for investors abroad. The significance of market size, level of development, openness and efficiency of stock market for inward Foreign Direct Investment (FDI) was also investigated. Yearly panel data for 7 countries from 1990 to 2015, covering 26 years were employed. The result shows that Gross Domestic Product (GDP) and Sound macroeconomic discipline proved significant for inward FDI. Furthermore, small percentage of inflation and exchange rate fluctuations and openness of a country were also positively significant. ^[1]Stock market and ^[2]financial development of a country except for private credit by bank positively strongly affect inward FDI



 

Trade in agricultural commodities is an important tool in balancing the gap between the surplus and deficit regions in term of production. Being highly perishable trade of vegetables is advantageous for farmers and consumers. This study was undertaken to capture the effect of bitter gourd export on local farmers’ livelihood. Data was collected through purposive and random sampling from 120 farmers in district Charsadda of Khyber Pakhtunkhwa divided into two groups’ i.e selling their entire produce in local markets and those selling some of their produce to exporters. Simple descriptive statistics were used to analyze the data. Exporting group farmers sold almost 31 % of their produce to exporters for average price of Rs. 25/Kg as compared to price of Rs.12/Kg of local market sellers. The proportionate use of inputs and higher yield enabled the exporting farmers to cut down the unit cost to Rs. 4/Kg as compared to Rs. 5/kg of local market selling farmers. Export of vegetables benefited the farmers in three way; higher prices, better yield and lower cost

The central aim  of  the  study  was  to  examine  the  effect of dividend  policy on  the  firm  financial performance of non-financial companies in Pakistan. Data was collected from the annual reports of non-financial companies listed on Pakistan Stock Exchange (PSX) for the period 2010 to 2015. Return on Assets (ROA) and Return on equity (ROE) were used to measure the firm’s financial performance. Dividend Coverage Ratio (DCR), Dividend Payout Ratio (DPR) and Retention Ratios (RR) were used to calculate Dividend policy whereas debt to equity ratios were used to measure Capital Structure.
For analyzing data the panel regression analysis method had been used as a statistical technique wherein a significant positive relationship was found between the firms ‘performance and the dividend policy, whereas the firm’s size was in-significant to the firms’ financial performance.

Global governance is all about interdependence. It started with economic interdependence even
without groupings, alignments, and alliances. Bilateral and multilateral economic processes gave
rise to joint frameworks in social and political environments. Together they formed a system
where ethics and normative principles can also be introduced to increase commonalities to avoid
conflicts. Alliances and organizations are consequential evidence of such common agendas.
BRICS (Brazil, Russia, India, China, South Africa) is one such example that promotes shared
aims. It also has brought apparent enemies, i.e., China and India, closer to fostering economic
and political stability for a better global society. Bilateral and multilateral trade among BRICS
members is also an important aspect of this study. It is an important endeavor to understand how
BRICS emerged as an important player in the international political system. Both role theory and
complex interdependence are applied to develop a clear perspective of how one South American,
three Asian, and one African nation can assert socially defined roles to reinforce global
governance. However, all these nations can also act individually apart from gaining economic
and political reinforcements through interdependence. Each nation in BRICS is individually and
significantly impacting regional and transregional levels as vibrant and emerging economies.
Other regional and transregional groups must take BRICS seriously as the post-American world
may see any/most of these economies evolving as hyperpower(s) to challenge unipolarity.

The current study attempts to examine the associationbetween collective perception and exchange rates in Pakistan. We argue that people search online for information on currency exchange rates,and this online searching activity is transformed into data that could reflect people’s interest in a given currency.The current study used Google Trends data of seven pairs of currencies to account for the level of interest in these currencies in Pakistan. Pairs of currencies include United Arab Emirates Dirham, Saudi Arabian Riyal, US dollar, Kuwaiti dinar, Qatari riyal, Omani riyal, and Canadian dollar against Pakistani rupees. Currencies are selected based on the highest level of remittances received in these currencies. The study has utilized data from 2010 to 2019 and used vector-autoregressive models forestimations.The results showed a significant impact of the collective perception measured through google trends data on exchange rates in Pakistani exchange markets.The authors analyzed the Google trends search queries for only seven pairs of currencies against the exchange rate in Pakistan. To be safe in the current and future, Investors in foreign and local currency exchange markets can benefit from the findings of this study at large. So, we argue that investors seeking information on exchange rate trends in Pakistan could utilize Google Trends information to forecast the future and make decisions accordingly. Google is widely used globally and hence in Pakistan due to the emerging trends of heavily relying on google searches for so many reasons. More specifically, exchange rates are searched on google, and thus google trends show the trends per click. This study is the first to investigate the google trends search data associated with the exchange rates in Pakistani markets with a broader view of collection perception in Pakistan

Background: Social media is one of the most frequently utilized platforms to share all news and information nowadays. Therefore, it remains an effectual method towards approaching the target people by using social media so it is becoming most popular for supporting fan engagement and marketing through social media. Illustration content like videos is an effectual method for conveying messages and engaging with fans. Therefore the research is aimed at examining and finding the effectiveness of the using social media platforms for fan engagement.
Methods: The standard questionnaire was adapted from past researches and a cross-sectional survey method was conducted. The sample size was 384 out of these sample size, there were 225 males and 161 females. Data about this research was collected and then analyzed by using SPSS version 23.
Results: The research showed that the majority of the sample population prefers to watch a video. They present the explanations such as it presents an obvious message as well as eliminates all confusions. It remains time saving as well as attracting for the watchers. Majority of the responses agree that social media platforms enable a better communication and connection with the teams. Facebook and Instagram are the most used social media platforms.
Conclusion: From this current research we can conclude that social media marketing by using social media platforms (mostly Facebook and Instagram) can attract people toward more engagement with their sports team. One cause is that Facebook as well as Instagram are almost effortless to have access to and also very frequently utilized nowadays. Furthermore, social media platforms are easier to convey the ideas visibly eliminating the misunderstandings also the major cause is that it saves the time of people as well as it may efficiently convey the message than any other social media platforms. All of these showings can help sport managers to better understand the wants of the fans and there increase engagement through these platforms.

The net profit of any organization for a certain time period can be explained as the final outcome
of it investing, financing and operating activities. All of these activities are greatly influenced by
management’s decision and a number of other internal and external environmental factors.
Working Capital Management is widely usedto evaluate and measure the risks and returns of a
company. The research is specifically concerned about studying the impact of working capital
management on the profitability of textile sector listed companies in Karachi Stock Exchange.
The study takes Return on Asset as dependent variable and as a measure of profitability. Average payment period, Average Collection Period, Average Inventory Days in Hand, Cash Ratio, Quick Ratio and Current Ratio are as considered as independent variables. The research is based on 5 year financial statement data ranging from 2017 to 2021. The results for the research were mixed i.e. both significant and insignificant correlation was found between independent and dependent variables.

Institutional quality (IQ)has gained much attention in institutional economics literature – it
appears as the fundamental pillar for economic development. Literature on foreign direct
investment (FDI) response to IQ has examined the symmetric association of this connection,
while there is a probability of the existence of asymmetries.This study adds to the FDI literature
by investigating the symmetric and asymmetric effects of IQ on sectoral FDI in China.Using the
ARDL and NARDL techniques on quarterly data, we find that IQ has both thesymmetric and
asymmetric effects on FDI. This offers useful policy input for stakeholder – importantly, to
carefully contemplate the policy refinement based on symmetric dynamics unless asymmetric
directions are not examined.

Online taxis have begun to displace conventional public transportation. Dissatisfied with
public transportation, users have switched to using online taxis, apparently due to poor
service quality and low user trust in modes of public transportation. This research
investigated the effect of service quality and trust on customer loyalty and satisfaction, a case
study of online taxi customers in Cirebon, Indonesia. This research was conducted using
quantitative survey methods. The sample size was 200 customers, and researchers employed
judgment sampling and path analysis techniques. The statistical calculations suggested that
service quality and customer trust had a positive and significant effect on customer
satisfaction. Similarly, service quality had a positive and significant influence – and directly
influenced – on customer loyalty. This study concluded that, partially, service quality and
trust had a positive impact on customer satisfaction, and that customer loyalty was partly
influenced by service quality, trust, and customer satisfaction. The main contribution of this
study is the effect of service quality and trust on customer loyalty and satisfaction: a case
study of online taxi customers in Cirebon, Indonesia.

The spate of road accidents in transportation sector around the world is so worrying that, it is
imperative to look into the behaviour of drivers. One key factor that influences the behaviour of
drivers is emotional intelligence. The objective of this paper is to give a systematic review of
literature on the relationship between emotional intelligence and driving behaviour. The results
show that, different emotional states of drivers have different effects on the behaviour of drivers. Many of the findings show that, risky driving behaviour is more associated with high emotional states. Since the emotional states of drivers affect their behaviour, it is imperative that, transport companies track the emotional states of drivers at the time they are scheduled to drive. In addition, management of all transport companies and organisational policies should consider emotional intelligence as important since emotional intelligence training programs could enhance emotional intelligence.

Personal demographics play a role in the usage and satisfaction of metro rail. It may be due to
the level of awareness, and the usage interest has a close association with the earnings and age.
Gender helps free movement of people without time frame and constraints. Hence, modern
transport systems usage has a moderate level of association with the personal and social
demographics of the commuters is observed in the study. For the survey, three divisions of metro rail are taken up, and the sample size of 683 is arrived at using the scientific method. The present research is descriptive, and the data collection tools are prepared and tested with reliability alpha and found it as 0.896 and found reliable. The results observed that gender, lifestyle, and occupation significantly affect the usage and satisfaction towards metro rail in the sample. On the other hand, age, level of income, frequency of travel has no association with the level of usage and satisfaction.

Background:The tourism industry is considered to be a million-dollar industry with its ability to
increase the cash flows and ability to sell things for higher prices than usual. Pakistan is a very
lucrative country for travellers with an immense amount of diversity in culture as well as
weather. There are a number of historic, adventurous, exotic, and peaceful spots in Pakistan to
attract travellers and boost their tourism industry.
Methods: This study aimed to examine the influence of international tourism receipts and
expenditure on the gross domestic product of Pakistan& also recommend public policies. Time
series data for twenty-four years was gathered in this study and regression analysis was applied
to examine the hypothesized relationships.
Results:Findings of this study have reflected the significant and positive impact of the
hypothesized variables on the economy of Pakistan.

Cherat Packaging Limited, a well-known name and one of the key players of cement packaging
in Pakistan with an established market share, has recorded extensive expansion and
diversification over the years. This case study is about Cherat Packaging Limited aims to
examine this prominent company strategically, while paving way for future strategic
developments, by giving the readers a comprehensive view of the company‟s vision, mission,
key policies and principles, culture, financial performance, internal and external environments,
challenges and growth opportunities.Even Cherat Packaging Limited, apparently one of the
market leaders in the packaging industry, senses a need for continuous improvement to remain
sustainable in the longer run, given the competitive, fast-paced, technology-driven and everchanging business environment.

This study examines the gender disparity in Africa‟s small and medium business (SME) credit
market. It shows how capital market imperfections can lead to second best solutions, so this
research is significant for emerging economies. The gender gap between men and women is still
there in Africa, and unless particular efforts are made to address the underlying issues today, it
will continue to increase. The fact that black women make up the majority of the self-employed
population isn't reflected in present industry targets for company activity, which is a problem.
Women-owned businesses in Africa face unique problems, and this study evaluates whether
financial service providers in the country are adequately aware of these issues.

Since independence in 1947, India has implemented many major taxation reforms; however, the
Goods and Services Tax, also known as GSTimplementation on 1st of July, 2017, is considered
to be the most remarkable. It was initially booked for execution in April 2010, however was
deferred because of policy centered issues and clashing interests. The GST plot is planned to
unite all roundabout assessments in India, including central extract charges, value-added taxes,
and service taxes, into a single taxing system.
Prior to this, distinct taxes or duties were assessed based on a wide range of mind-numbing
concepts, including manufacturing costs, value addition and subtraction, origin, territorial issues,
among others. The Indian taxation system has been subjected to countless committees,
commissions, amendments etc. both before and after independence. Having delved into the
complexities of various tax provisions, the GST has evolved into an umbrella tax covering most
of the taxes and duties that will become a unified tax. Our study aims to enlighten readers on
various issues concerning the origins and evolution of the GST regime, as well as its probable
impact on corporate governance in general and Indian corporations in particular.

The materials of the correlation analysis allowed us to study the peculiarities of the connection of
various aspects of the integral fitness of gymnasts with their sports and technical skills. The matrix
of the 20th order was analyzed by the method of the main components, which includes the
main indicators characterizing the training process of young gymnasts aged 12-17 years.

There is a need to find a comprehensive answer to the corporate governance changes that are
now underway in India, one that tends to the country-explicit troubles in an Indian setting. In
sync with overall patterns, India's administration has carried out measures to expand corporate,
social, and ecological exposures. The research compares the corporate governance practices of
Indian corporations in FY 2012-2013 and FY 2015-2016 to examine whether the changes were
successful (FY 2012-2013 as Period 1) and if they were ineffective (FY 2015-2016 as Period 2).
(FY 2015-2016 as Period 2). The corporate governance performance (CGP) index was created in
accordance with the 49 noclauseof the posting concurrence with the Securities Exchange Board
of Indiato quantify the internal control score of Indian companies. Other performance indicators include Profitability,Return on Equity and Return on Invested Capital in addition to Tobin's Q and the Market to Book Value Ratio. For our economic study, we use the Year-wise Normal Least Squares Regression model, the Pooled OLS model, and the Panel Data Model. The connection among CGDI and firm outcome measures has gotten stronger over time, according to the results of the year-by-year OLS regression analysis. According to the esults of the research, CGDI has a favorable influence on business results evaluation on the both business and bookkeeping indicators. Financial success and the integrated framework of overall corporate financial responsibility were only strongly connected in period 1 of the research, according to the findings. Due to corporate governance improvements in period 2, financial ties across Indian markets do not vary much.

The operation of World Trade Organization (WTO) remained suspended and revived
several times over the past few decades. The mandate was given to World Trade
Organization (WTO) to ensure economic efficiency in international trade while allowing
for the optimal use of world’s resources in line with the objective of sustainable
development, to establish reciprocal and mutually advantageous arrangements in order to
substantially re-duce the unjustified tariff’s and other trade frictions and abolishment of
discriminatory conduct in global trade by accelerating the multilateral trading systems.
For seven decades the safeguard measures in Multilateral Trading Phase (MTP) remain
stagnant before being incorporated in 1994. However, alleged security instances already
prevail in many other (WTO) provisions, including the Agreement on Trade-Related
Aspects of Intellectual Property Rights (TRIPS) and Agreement on safeguards. The
excessive application of article XXI (a)(i) of GATT posing explosive trade disputes
including Violative tariff’s fixed by the United States and like trade limitations inflicted by
Russia and the United Arab Emirates (UAE)challenged the statutory framework and
existence of the World Trade Organization. It has raised a question that how these
“parturient trade constraints” under the umbrella of security exceptions be interpreted or
imposed? Either these are self-judging, binding through judicial precedent, or institutional
interpretation? The members of WTO shall take this as a matter of grave concern in order
to rejuvenate the escalating challenges to international trade and to reinstate the equitable
competitive business atmosphere for all entrants globally. The WTO being symbolic
international trade institution shall have to make speaking ruling on the scope, meaning
and application of these security exceptions. The protectionist tariffs recommended by the
International Trade Commission (ITC) and Commerce Department of United States are
not in line with the spirit of GATT, Anti-Dumping Agreement and Agreement on
Safeguards. The World Trade Organization (WTO) will have to take serious initiatives for
international regulation of Anti- Dumping Measures.

This study aims to investigate the impact of corporate governance on stock returns of commercial banks in Pakistan. Secondary data obtained and used from annual reports of banks and the Pakistan Stock Exchange database over a period from 2016-2020. The regression model is used to determine the influence of corporate governance on the stock returns in the banking sector. The results suggest that board size, a block of common shares, and individual & family block holdings have a significantly positive influence on stock returns while the board fraction, insiders’ block holdings, industrial block holdings, and firm leverage are negatively associated with stock returns. The findings provided practical implications for the firms striving to enhance better corporate governance mechanism to avail maximum stock returns.

The purpose of this paper is to analyze the relationship of the age of companies and the industry sector on financial performance variables for NIFTY 100 Index companies. The minimum age of a company in NIFTY 100 index was seven years and the maximum age is 114 years. Further, these companies have been divided into nine industry sectors. To analyze the relationship, sixteen financial performance variables have been taken for the financial year 2019.
It has been found that older companies have better performance in terms of return ratios, stakeholders-related ratios, leverage, replacement ratios. Younger companies have better operational efficiency and market valuation. It has also been observed that there is a significant difference in return ratios for Telecom and Utility, Financial, Industrial, Consumer staples, IT, Energy and Consumer Discretionary Sectors. The findings of this paper will enable investors in making prudent investment decisions and will enable them to understand how the age and industry of a company impact the financial performance of companies in India

Using Social exchange theory, this study aimed to examine whether the developmental and
evaluative purpose of performance appraisal significantly predicts job embeddedness and the
interaction effect of internal and external locus of control. Data were gathered from salespersons
of the pharmaceutical industry working in Peshawar, Khyber Pakhtunkhwa. A sample of 304
respondents using a cross-sectional survey was drawn for final analysis using non-probability
sampling technique. Measurement and structural model was tested using partial least squares
structural equation modeling (PLS-SEM). Findings revealed that both developmental
performance appraisal and evaluative performance appraisal significantly and positively
influence job embeddedness. Results also indicate that internal and external locus of control
significantly moderates the relationship between developmental and evaluative performance
appraisal with job embeddedness. These findings provide important insights in understanding the
dimensions of performance appraisal for predicting workplace outcome. The study has
theoretically contributed to the existing literature by examining the boundary condition of
internal and external locus of control. Finally, recommendations for managers and future
research directions have been documented at the end of the study.

The purpose behind this research was to observe the role of self-management in reducing work stress
caused by common stressors (Role Conflict, Role Ambiguity, Time Pressure and Work Overload). Stress
is a growing concern in a walk of life, the causes of stress are so many specifically the work stress is
researched so muchdue to the significant impact of this on all important variables of business and life in
general.It is always an interesting quest to find the remedy for such issues, for this purpose the emotional
intelligence is considered the best copy strategy. This research aims at finding the role of second
dimensions of emotional intelligence (self-management) which was taken as the independent variable and
2nd order variable technique were used to obtain the work stress from the four stressors. The smart pls 3.0
software was used to achieve the path coefficients (-0.179,-0.321,-0.285,-0.358)(Role Conflict, Role
Ambiguity, Time Pressure and Work Overload) respectively. R square (0.032, 0.103, 0.081, 0.128), T
statistic (3.510, 6.775, 6.049, 7.333) and p-value (0.000, 0.000, 0.000, 0.000). This study was conducted
in the hospital setting of three main hospitals in district Peshawar namely lady reading, Khyber teaching
and Hayatabad medical complex. The sample size of 361 nurses and medical staff was obtained using
stratified and systematic random sampling techniques.

Any entrepreneur’s most significant hurdle is obtaining investors and raising cash for their
firm. When raising investment funding, social entrepreneurs can face stiff competition from
commercial entrepreneurs. As a result, loans and Crowdfunding become the only viable
options for ethical entrepreneurs to remain competitive in the market. Thus, it is critical to
examine and comprehend the values and consequences of crowd fundraising. Our research
examines and surveys the advantages and disadvantages of crowd financing or crowd
investing in social entrepreneurship. In hindsight, social entrepreneurs’ failures with equity
crowd fundraising reveal many drawbacks, including insufficient public visibility, an
indistinctive pool of small investors, inexperienced investors, and often more extraordinary
expenses than commercial entrepreneurship. However, there are some benefits, such as
increased visibility and marketing of social causes with a powerful message, more accessible
access to impact-minded people, increased firm value, and a favorable power balance

Over the period from 1961 to 2018, a new Smooth Transition Autoregressive model was used to examine how the size of the government affected GDP growth in India and China. Economic growth and government size appear to have a strong and positive correlation. In other words, as these countries' governments expand, so does their economies. China's government size is unlikely to have a greater impact on economic growth than India's, based on the findings. Economic growth is positively and significantly affected by both China's and India's government sizes. China's government size had a larger effect, but India's was also highly significant. Finally, it makes no recommendations for reducing government spending. The issue is one of resource allocation. Crowding-out impacts and costs result from poor resource allocation.

The study investigates empirically the perceptions of users of financial statements (especially
university students) on the various aspects of Internet Financial Reporting (IFR). Further, this
study examines the factors that influence companies in Sri Lanka to engage in IFR. The
advantages and disadvantages of using this new technology for financial reporting were also
discussed. Users’ perceptions on financial statements were sought using a survey mailed
questionnaire. The findings of this study suggested six main factors that companies to engage
in IFR: Enhancingthe corporate image, companies in line with the development of
technology, competition in the industry, stabilizing and enhancing share prices, receiving
government support, and societal responsibility.The findings also revealed three factors that
inhibit firms from engaging in IFR: required expertise from the company, need to keep the
information updated to be of use, and concern over information security. Another significant
result revealed increased information and analysis, navigational ease, global reach, and mass
communication as the three most important advantages of financial reporting on the
internet.Moreover, security problems are the disadvantages of placing financial information
on the internet. The evidence on Sri Lanka is relevant to other emerging capital markets.
Finally, This study provides the knowledge gap in user’s perceptions of IFR and also it is
expected to have significant policy implications.

This paper includes what are the various factors that affect the overall perception of a consumer
towards an EV and whether or not those factors have a relationship with the perception towards
the electric vehicle.
Also, this study includes topics like why should we switch to electric vehicle and what is the
need for an electric vehicle and how should we adopt it and are we ready enough to adopt this
technology in to our daily routine. And what are the various types of EV currently present and
what all are the factors that directly influence an EV adoption in country like India. And when
was first EV introduced and how does it grow from back then until now.
In this study we also take into account the relationship between barriers and the perception
towards EV and also to find out this we have used statistical tools and graphs, which are done
using one factor ANOVA test.
Also, some attributes related to the consumer are also taken into account and how they influence
it perception and how these attributes affect the factors and barriers for the EV perception and
adoption.

The technological advancement led to increase in the internet usage and created rooms for attackers to exploit our data. Hackers commonly conduct network attacks to alter, damage, or steal private data. Intrusion detection systems (IDS) are the best and most effective techniques when it comes to tackle these threats. An IDS is a software application or hardware device that monitors traffic to search for malicious activity or policy breaches. Intrusion detection is a major challenge for security experts in the cyber world. Traditional IDS failed to detect complex and unknown cyber-attacks. Many IDS models using machine learning (ML) methods have shown good performance in detecting attacks. However, their limitations in terms of data complexity give rise to DL methods. Recent work has shown that deep learning (DL) techniques are highly effective for assisting network intrusion detection systems (NIDS) in identifying malicious attacks on networks. This paper proposed a deep learning model that incorporates learning of spatial and temporal data features by combining the distinct strengths of a Convolutional Neural Network and a Bi-directional LSTM. The publicly available dataset NSL-KDD is used to train and test the model in this paper. The proposed model has a high accuracy rate of 99.22% and detection rate of 99.15%.

Currently, problems such as a slow processing speed, a low detection rate, a high false-positive rate, and a big feature dimension are all part of intrusion detection. To handle these issues, Iterative Dichotomiser 3 (ID3), Principal Component Analysis (PCA), and Back Propagation (BP) algorithms are available. Through a lower false-positive rate, and a higher detection rate, the research-based intrusion detection model ID3-PCA-BP increases the processing speed of intrusion detection systems. To decrease the overall data volume and accelerate processing, ID3 is used to initially differentiate the data. Differentiate ID3s and keep the temporary training sample set for intrusion data in order to retrain and optimize the ID3 and BP, treat the ID3 judges as standard data, and delete the added intermediate data. Then, we should reduce the dimension of the data using PCA and then introduce the data to BP for secondary discrimination. However, the ID3 algorithm operates a shallow structure in order to prevent an extreme quantity of intermediate numbers from being analyzed as intrusion data. As a result, further BP processing cannot effectively raise the accuracy. BP accelerates data processing by employing the ReLU activation function from the simplified neural network calculation approach and the faster convergence ADAM optimization algorithm.

Due to the ever growing competition from television and internet the newspapers have been opting for in-depth analysis, background information, unique coverage, richness of narrative and better visuals which was visible in the pages. According to Sliwinski (2011) images play an important role in promoting the development of civil privileges due to wide circulation, especially during disasters and conflicts. It helps to create a global audience and to enhance better understanding of a common civilization. Many studies explored the issues of proximity and location between the scene and it was felt, spatially and temporally, by focusing on the relationship between mass-produced images of disasters, wars, conflicts, and public reactions to the photos taken as they pay more attention and notice the emergence of a global community of viewers. The researchers tried to find out how the top newspapers presented the photographs in the coverage of politics and election process along with the news, stories and others during the elections held in 2019 in the state of Andhra Pradesh. The study attempted to analyze the focus of news photographs on regional and national issues published by newspapers. Four newspapers were selected and all the photographs published in a total of three months study period were considered as the sample. The results show that at Geographical level more coverage was given to the state as well as the national level issues compared to the local issues. Though the newspapers belong to the local vernacular languages the agenda has been mostly on the national issues and politics.

In this world, there is a need of security in pretty much every area for example structures, banks, homes, and so on the grounds that robberies are expanded by step by step. To conquer this danger a security framework has been proposed utilizing Arduino and IR Sensor. In this innovation, At the point when the client enters the right secret phrase then the two-way confirmation a randomly produced OTP is shipped off the client gadget. On the off chance that the OTP is coordinated, the framework will be opened. On the off chance that the OTP isn't right, the client will be furnished with just the set number of possibilities (for example three possibilities in the proposed framework). So, what we did is a computerized innovation to build a very much incorporated and altered security framework at a sensible cost

Project was based on the development of a stabilizing cup holder that can compensate forangular changes. The use of stabilizing mechanisms is an increasingly common practice in our everyday life technology. Pouring drinks in the cup/glass and carrying it from one place to other without spilling of drink from cup is more challenging task. Sudden movements or jerks may cause spills. It should not to be used with liquids that are hot enough to scald and should not be used in moving vechiles.To overcome this issue a stabilizing cup holder is required. The cup holder consists of an gyro sensor that measures the angular changes in three axes. The system was constructed to compensate angular changes with servo motors contolled by Arduino. In the system the gyro sensor detects the angular changes and instructions sent to the Arduino.

Attendance management has been a great challenge over the years . Ranging from university to polytechnics, colleges of educations and secondary schools, quality attendance management has been a freak. Manual authentication of attendance of logbooks has become an arduous task and this is also time-consuming. The academic attendance policy has generated a lot of questions at various quarters. All academic institutions have certain criteria for students regarding their attendance in class and examinations. The importance of student attendance in class cannot be over emphasized, as a result of this, administrators and lecturers of various academic institutions are concerned with the attendance irregularities. In the process of admitting students into an examination hall, 70% of attendance must be met and also considered for grade computation, therefore there is a huge need for monitoring and recording students' attendance. This brings about the need to have a tool to control students' attendance. The existing model of manual attendance monitoring (using paper sheets and an old file system) is not efficient and it is also time consuming. These aforementioned shortcomings among others serve as justification for migrating from manual based to the proposed system. The system is based on barcode reader technology and the details of this system are presented in this paper. The system can be easily accessed by the lecturers and most importantly, the reports can be generated in real-time processing, thus, providing valuable information about the students