Muhammad Naeem

The current study looked at the impact of board of director characteristics on corporate social responsibility (CSR) in the Pakistani setting. The study further added to the body of knowledge by comparing the impact of board characteristics in family versus non-family businesses in an emerging market. The study’s sample consists of 139 non-financial Pakistan Stock Exchange (PSX) listed firms from 2008 to 2019. The level of CSR among sample firms was assessed using a multidimensional financial approach. The random-effect model was employed to test the study’s hypotheses. The findings support the dysfunctional view of the role of the board of directors’ in family-owned businesses. Overall, board size and CEO duality have a significant negative impact on CSR, whereas board independence has a significant positive impact. While these findings applied to both family-owned and non-family-owned businesses. It was discovered that among family-owned businesses, boards tend to look after the interests of family members, and thus are less likely to support CSR. The findings of this study will assist regulatory authorities, investors, and financial analysts in understanding CSR practices in Pakistani firms, allowing them to review the role of the board of directors in CSR among family and non-family-owned firms.

To avoid exorbitant and extensive laboratory experiments, QSPR analysis, based on topological descriptors, is a very constructive statistical approach for analyzing the numerous physical and chemical properties of compounds. Therefore, we presented some new entropy measures which are based on the sum of the neighborhood degree of the vertices. Firstly, we made the partition of the edges of benzene derivatives which are based on the degree sum of neighboring vertices and then computed the neighborhood version of entropies. Secondly, we made use of the software SPSS for developing a correlation between newly introduced entropies and the physicochemical properties of benzene derivatives. Our obtained results demonstrated that the critical temperature C T, critical pressure C P, and critical volume C V can be predicted through fifth geometric arithmetic entropy, second S K entropy, and fifth N D entropy, respectively. Other remaining physical characteristics include Gibb’s energy qℰ, log P, molar refractivity ℳℛ, and Henry’s law ℋℒ that can be predicted by using sixth N D entropy.

Topological indices are quantitative measurements that describe a molecule’s topology and are quantified from the molecule’s graphical representation. The significance of topological indices is linked to their use in QSPR/QSAR modelling as descriptors. Mathematical associations between a particular molecular or biological activity and one or several biochemical and/or molecular structural features are QSPRs and QSARs. In this paper, we give explicit expressions of two recently defined novel ev-degree- and ve-degree-based topological indices of two classes of benzenoid, namely, linear hexagonal chain and hammer-like benzenoid.

In this study, we implemented a new numerical method known as the Chebyshev Pseudospectral method for solving nonlinear delay differential equations having fractional order. The fractional derivative is defined in Caputo manner. The proposed method is simple, effective, and straightforward as compared to other numerical techniques. To check the validity and accuracy of the proposed method, some illustrative examples are solved by using the present scenario. The obtained results have confirmed the greater accuracy than the modified Laguerre wavelet method, the Chebyshev wavelet method, and the modified wavelet-based algorithm. Moreover, based on the novelty and scientific importance, the present method can be extended to solve other nonlinear fractional-order delay differential equations.

Intellectual Capital is a driving force behind the financial performance of non-financial firms. Investing in intellectual and physical capital allows companies to optimize their financial performance by maximizing resource utilization. This study aims to determine whether IC efficiency impacts the financial performance of listed Pakistani and Indian companies between 2010 and 2020. Return on Assets and Return on Equity are used to calculate financial performance, and IC is calculated using the modified Value-Added Intellectual Coefficient model. Regression analysis is performed using the STATA software developed by the South Texas Art Therapy Association. Human Capital, Structural Capital, and Capital Employed have a significant impact on Pakistani and Indian firms’ financial performance. Resource-based theory supports these findings. The findings should provide management with a prompt to improve financial performance and emphasize the importance of IC. A rare study has addressed the impact of IC on firm financial performance using the MVAIC model, rather than the VAIC model, in Pakistan and India.

In this work, ZZ transformation is combined with the Adomian decomposition method to solve the dynamical system of fractional order. The derivative of fractional order is represented in the Atangana–Baleanu derivative. The numerical examples are combined for their approximate-analytical solution. It is explored using graphs that indicate that the actual and approximation results are close to each other, demonstrating the method’s usefulness. Fractional-order solutions are the most in line with the dynamics of the targeted problems, and they provide an endless number of options for an optimal mathematical model solution for a particular physical phenomenon. This analytical approach produces a series form solution that is quickly convergent to exact solutions. The acquired results suggest that the novel analytical solution technique is simple to use and very successful at assessing complicated problems that arise in related fields of research and technology.