The target date for achieving the 2030 UN Agenda [Sustainable Development Goals (SDGs)] is fast approaching. The construction sector is critical to achieving many SDGs, including Goal 5. Studies regarding achieving Goal 5 (Gender Equality) in the construction industry, especially women’s consultancy participation in developing countries, are scarce and complexly interrelated. Societal problems and divergence may have contributed to this. Therefore, this study explores issues hindering gender equality and suggests measures to promote more women construction consultants through policy to improve achieving Goal 5 in Nigeria. The research employed face-to-face data collection via a qualitative mechanism to achieve this. The study covered Abuja and Lagos. It accomplished saturation at the 20th participant. The research utilised a thematic method to analyse the collected data from knowledgeable participants. The perceived hindrances facing Nigerian construction consultants’ gender equality were clustered into culture/religion-related, profession-related, and government-related encumbrances. Achieving Goal 5 will be a mirage if these issues are not addressed. Thus, the study recommended measures to motivate women to study construction-related programmes and employment opportunities, including consultancy services slots through programmes and policy mechanisms to achieve Goal 5. As part of the implications, the study suggests that Nigerian construction consultants and other stakeholders need to make feasible improvements to achieve gender equality (Goal 5).

This research explores the role of digital economy in driving agricultural development in the BIMSTEC region, which includes Thailand, Myanmar, Sri Lanka, Nepal, India, Bangladesh and Bhutan (with Bhutan excluded due to data limitations) with a particular focus on mobile technologies, computing capacity and internet connectivity which were the most readily available data points for BIMSTEC. Using a combination of document analysis, and panel data analysis with the data covering 10 years (2012–2021), the study examines the interplay of key digital technologies with agricultural growth while controlling for factors including water usage, fertilizer consumption, and land temperature and agricultural land area. The analysis incorporates additional variables such as infrastructure development, credit to agriculture, investment in agricultural research, and education level. The findings reveal a strong positive correlation between mobile technology, Internet and computing capacity in BIMSTEC. This study underscores that digital tools are pivotal in enhancing agricultural productivity, yet their impact is significantly combined with investment in infrastructure and education. This study suggests that digital solutions, when strategically integrated with broader socio-economic factors can effectively challenges in developing countries, particularly in rural and underserved regions. This research contributes to the growing body of literature on digital economy in agriculture, highlighting how digital technologies can foster agricultural productivity in developing countries.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

The current business environment characterized by volatility, uncertainty, complexity, and ambiguity (VUCA) advances numerous challenges for organizations. To respond effectively to these changing demands, traditional approaches to solving problems often prove inadequate in this dynamic context. A new approach, the ProCESS methodology, was developed and tested in the last three years within an Erasmus+ consortium in four European countries. This approach stimulates unconventional thinking and the finding of creative solutions for real-world business challenges. The aim of this perspective paper is to present the research data collected in two Romanian companies by testing ProCESS methodology. In the discussion section, the paper highlights the potential of this methodology that uses various artistic tools like drawing, music, modeling, or meditation to encourage participants to tap into their sensory, emotional, and spiritual sides for finding new and unexpected solutions. The paper also discusses potential influences on organizational culture and employee well-being.

While extensive research has explored interconnectedness, volatility spillovers, and risk transmission across financial systems, the comparative dynamics between Islamic and conventional banks during crises, particularly in specific regions such as Saudi Arabia, are underexplored. This study investigates risk transmissions and contagion among banks operating in Islamic and conventional modes in the Kingdom of Saudi Arabia. Daily banking stock data spanning November 2018 to November 2023, encompassing two major crises—COVID-19 and the Russian-Ukraine war—were analyzed. Using the frequency TVP-VAR approach, the study reveals that average total connectedness for both banking groups exceeds 50%, with short-run risk transmission dominating over long-term effects. Graphical visualizations highlight time-varying connectedness, driven predominantly by short-run spillovers, with similar patterns observed in both Islamic and conventional banking networks. The main contribution of this paper is the insight that long-term investment strategies are crucial for mitigating potential risks in the Saudi banking system, given its limited diversification opportunities.