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

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

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

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

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

Both developed and developing countries, Muslim and non-Muslim, have been showing keen interest in sukuk financing. This interest was because of the lesson learned by both Asian and non-Asian economies that having a developed capital market is very essential to enable an economy resilient to the financial crisis. Therefore, this study aims to produce theoretical relationships and identify empirical support for the determinants of sukuk market development.

By using panel data analysis, the study covers the period from 1993 until 2017, and includes 13 sukuk issuing economies as per the availability of data.

The findings of the study revealed that the stage of economic development, banking system, money supply and current account balance are positively associated with sukuk market. Interestingly, economic size and exports appear to be negatively associated with sukuk.

To flourish the domestic sukuk market, authorities need to strengthen the existing financial system and economic development.

The study contributes in a limited body of knowledge on determinants of sukuk market development by exploring novel determining factors of foreign capital inflows as well as macroeconomic and financial factors.

The manufacturing industry has recently faced many environmental issues and pressures due to increased environmental awareness. Business leaders identified that green innovation (GI) is a crucial aspect of sustainable development (SD) and can provide a competitive edge. On the other hand, boosting SD through GI is a complicated network activity involving various partners, and there is a need to transmit or share knowledge equitably and acceptably. Following the natural resource-based view (NRBV), this research presents a novel framework for investigating how green knowledge sharing (GKS) and green dynamic capabilities (GDC) affect green creativity (GC) and GI directly and through GC. Besides, the moderation of mimetic pressure (MP) was also evaluated in these targeted relations, as it is a critical element for enhancing GI in the context of SD.

Data consisted 232 respondents from Pakistani manufacturing industries, and seven substantial hypotheses were verified regarding the direct, mediating and moderating effect of targeted variables in confounding ways using partial least squares structural equation modeling (PLS-SEM).

According to the empirical findings, GKS and GDC positively correlate with GC and GI. Moreover, GKS and GDC significantly and positively impact GI both directly and indirectly. Furthermore, GC partially mediates GI, whereas MP has a significant moderating effect in these relationships.

A significant correlation among these constructs was observed, demonstrating the conceptual framework for this study. These findings can assist practitioners and academics gain a better understanding of how to manage and evaluate GI in manufacturing projects at both the project and firm levels. Therefore, policymakers and project managers can enhance GI by focusing more on GKS, GDC, MP and GC.

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance.

Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses.

The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure.

This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda.

This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research.

To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.

The learning outcomes are as follows: to describe the possible problems in cross hierarchical and cross-functional coordination; to illustrate the month/year-end closing operations related issues at logistics and warehousing end; to analyze the importance of supply chain resilience/ contingency plan; and to compare the role of the tradeoff in decision-making: ethics (policies) vs operations.

Mr Azhar Ali working as a regional distribution manager was waiting for the finalization of sales orders, it was the last working day of the financial year. He had to fulfill all the orders to achieve his personal and organizational goals. He was excited as he was supposed to be promoted and transferred to Head Office on a national role, after a successful annual closing. It was not too late when his excitement turned into anxiety when he received a never expected direct call from Director Sales. Around 7:00 p.m., he was informed of some new orders for an important institutional customer, which was out of his own region. The orders were placed in Ali’s region because of stocks’ availability. Ali had no time to plan this huge order and there were no dispatch trucks available at that time. Should Ali take risk of organizational goals and his promotion and cancel those orders? Should Ali generate sales invoices to record sales and dispatch the stocks on next day compromising the organizational core values and policies?

BBA.

Teaching Notes are available for educators only.

CSS 9: Operations and logistics.

Paper aims to preparation of new acid disperse dyes based on thiadiazol derivatives and evaluation of their use as antimicrobial colorants in digital transfer-printing ink formulations for printing onto polyester fabric substrates.

New disperse dyes based on 1,3,4 - thiadiazol derivative (dyes 1–3) were prepared and evaluated by different analysis then formulated as colored materials in the ink formulations. The viscosity, dynamic surface tension and particle size distribution of the prepared inks were measured. The printed polyester fabric substrates were tested using a variety of tests, including light fastness, washing, alkali perspiration and Crock fastness, as well as depth of penetration. Density-functional theory (DFT) calculations were carried out at the Becke3-Lee-Yang-parr (B3LYP) level using the 6–311** basis set, and the biological activity of the prepared disperse dyes was investigated.

The obtained results of the physical of the prepared ink revealed that thiadiazol disperse ink is a promising ink formulation for polyester printing and agrees with the quality of the printed polyester fabric. The optimization geometry for molecular structures agreed with the analysis of these compounds. The HOMO/LUMO and energy gap of the studied system were discussed. The molecular docking analysis showed strong interaction with DNA Gyrase and demonstrated to us the high ability of these inks to act as antimicrobial agents.

The prepared inks containing the prepared thiadiazol disperse dye were high-performance and suitable for this type of printing technique, according to the results. The prepared inks resist the growth of microorganisms and thus increase the ink's storage stability.

The prepared disperse dyes based on 1,3,4 - thiadiazol derivative (dyes 1–3) can be a promising colorant in different applications, like some types of paint formulations and as a colorant in printing of different fabric substrates.

The paper aims to the preparation of novel disperse dye based on azo salicylaldehyde derivatives TF-A [2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde] and full evaluation of their use as disperse dye TF-ASC [bis 2-hydroxy-5-((3-(trifluoromethyl)phenyl)diazenyl)benzaldehyde Schiff base with 4,4'-methylenedianiline] for dyeing polyester fabric at various conditions.

The dispersed dye was synthesized via Schiff base condensation in the presence of ceric ammonium nitrate cerium ammonium nitrate 10 mmole% as an eco-friendly catalyst at room temperature. The chemical structure of the prepared dye was characterized via elemental analysis, Fourier-transform infrared spectroscopy, 1H- and 13 C-NMR spectroscopic analysis tools. This study thoroughly examined the dyeing of disperse dye TF-ASC on polyester at various conditions. The characteristics of dyed polyester fabric were measured by colour measurements, as well as light, washing, crock fastness and finally, colour strength. The discrete fourier transform (DFT) theoretical studies, including E_HOMO, E_LUMO and optimized geometrical structure, were assumed and discussed in detail.

The results showed that the synthesized organic dye TF-ASC was highly functional and appropriate for this kind of dyeing method. The dyeing fabrics obtained from disperse dye TF-ASC, properties possess high colour strength as well as good overall fastness properties. These dyes had a high affinity for polyester fabric, with just a tiny change in dye affinity when the pH was changed, even under alkaline circumstances. The dye levelness and shade depth of the colour results were good, and there were a variety of hues from light brownish yellow to deep brownish yellow. The results obtained from DFT computational studies such as E_HOMO, E_LUMO, optimized structure, diploe moment µ and electrophilicity index deduced that prepared organic dye TF-ASC is more applicable as a dispersed dye.

This research is significant because it provides a new dye for dyeing polyethylene terephthalate fibres with exceptional brightness and levelness; the method of preparation is a useful pathway due to its being known as a green chemistry method.

This paper aims to synthesize new screen-printing ink formula based on new derivatives of azo thiadiazol disperse dyes and evaluate their characteristics after being printed on polyester fabric substrates.

New dispersed dyes based on 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were prepared and confirmed by different analyses, infrared (IR), mass and nuclear magnetic resonance (NMR) spectroscopy, and then formulated as colored materials in the screen-printing ink formulations. Printing pastes containing the prepared dyestuffs and other ingredients were used for printing polyester using screen-printing or traditional printing. The characteristics of printed polyester fabric substrates were measured by color measurements such as a*, b*, L*, C*, E, Ho, R% and color strength, as well as light, washing, crock and alkali perspiration fastness, and finally, the depth of penetration was evaluated.

The prepared 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were obtained from the reaction of 5,5’-(1,4-phenylene)bis(1,3,4-Thiadiazole-2-amine) with resorcinol and m-toluidine as a coupling component. The suitability of the prepared dyestuffs for silk screen-printing on polyester fabrics has been investigated. The prints obtained from a formulation containing dye 1 possess high color strength as well as good overall fastness properties if compared to those obtained using dye 2.

The method of synthesis of the new dyestuffs and screen-printing ink provides a simple and practical solution to prepare some new heterocyclic disperse azo dyes, and they are formulated in the screen-printing inks for printing on a polyester fabric substrate.

The prepared disperse dyes based on 1,3,4-Thiadiazole derivatives (dyes 1 and 2) could be used in textile printing of polyester on an industrial scale.

This study aims to show the dyeing behaviour of polyester fabrics using four novel heterocyclic disperse dyes.

The four dyes were synthesized based on 5, 5'-(1, 4-phenylene) bis (1, 3, 4-thiadiazol-2-amine) as a diazonium compound. The UV/Vis absorption spectroscopic data of these disperse dyes while dyeing polyester fabrics were investigated. Following this, the dyeing properties of these dyes on polyester fabrics were investigated under acid condition.

The results showed that increasing the dyeing temperature from 80°C to 100°C led to an increase in dye uptake for all dyes, but further increases of the temperature to 130°C led to higher dye uptake for dye 3 as the dye exhaustion increased by about 50% from 55.9% to 91.4%.

This study is important as it introduces new dyes for the dyeing of polyethylene terephthalate (PET) fibres with colours that range from yellowish orange to bluish yellow and scarlet red and all with excellent brightness, levelness and depth of shade.

The study of the electro-osmotic forces (EOF) in the flow of the boundary layer has been a topic of interest in biomedical engineering and other engineering fields. The purpose of this paper is to develop an innovative mathematical model for electro-osmotic boundary layer flow. This type of fluid flow requires sophisticated mathematical models and numerical simulations.

The effect of EOF on the boundary layer Williamson fluid model containing a gyrotactic microorganism through a non-Darcian flow (Forchheimer model) is investigated. The problem is formulated mathematically by a system of non-linear partial differential equations (PDEs). By using suitable transformations, the PDEs system is transformed into a system of non-linear ordinary differential equations subjected to the appropriate boundary conditions. Those equations are solved numerically using the finite difference method.

The boundary layer velocity is lower in the case of non-Newtonian fluid when it is compared with that for a Newtonian fluid. The electro-osmotic parameter makes an increase in the velocity of the boundary layer. The boundary layer velocity is lower in the case of non-Darcian fluid when it is compared with Darcian fluid and as the Forchheimer parameter increases the behavior of the velocity becomes more closely. Entropy generation decays speedily far away from the wall and an opposite effect occurs on the Bejan number behavior.

The present outcomes are enriched to give valuable information for the research scientists in the field of biomedical engineering and other engineering fields. Also, the proposed outcomes are hopefully beneficial for the experimental investigation of the electroosmotic forces on flows with non-Newtonian models and containing a gyrotactic microorganism.