This study aims to uncover the determinants for the formulation of accounting practices and their impact on firm performance in Pakistan through the lens of institutional theory. Based on a pragmatic approach, this study has collected data from 455 participants and 21 semi-structured interviews have been conducted. Firstly, it is noted that accounting practices can be traced back to the Mughal regime, and subsequently underwent a major development in the British colonial system. Secondly, our results indicate that institutional factors, namely, accounting regulatory framework, political factors, economic factors, cultural factors, and country-specific factors have also played a major role in the development of accounting practices after the creation of Pakistan as a separate state. Finally, this study suggests that the development of accounting practices have a novel contribution towards the performance of firms. This research thus provides a pathway for policymakers in this county to closing the gaps between accounting practices and the policies of the International Accounting Standard Board (IASB). Furthermore, firms can enhance their performance by implementing international accounting standards. This paper helps Pakistan’s regulatory institutions such as the SECP (Securities and Exchange Commission of Pakistan) and SBP (State Bank of Pakistan) in the process of developing new policies. Such decisions are related, but not limited to: attracting foreign investments, economic expansion, and international trade. Furthermore, it provides a pathway for firms to improve their performance. Ultimately, this research fills the gap as concerns international accounting standards by assessing, both empirically and theoretically, the role of various determinants for the formulation of accounting practices and their impact on the performance of firms.

Background: Malnutrition among expectant mothers in underdeveloped areas is abundant and a serious public health concern. This study examines how maternal empowerment affects nutritional outcomes among under-five children in developing Asian nations. Objective: With an emphasis on nutritional outcomes, including stunting, wasting, and underweight, the main objective of this study is to investigate the connection between mother empowerment and child malnutrition and explore how better child health in developing Asian nations can be achieved through empowering mothers. Methods: Using Demographic and Health Survey (DHS) data of ten emerging Asian countries from three regions of Asia, this study evaluates maternal empowerment using the composite maternal empowerment index (CMEI) and examines how it relates to children’s nutritional health. For the assessment of the significance of the association between maternal empowerment and child health outcomes, statistical analysis was conducted. Results: Our results indicated that maternal empowerment and child health have a statistically significant relationship, especially regarding a reduction in the prevalence of stunting, wasting, and underweight conditions in children. At the same time, maternal education showed a significant role in reducing malnutrition in children in all three regions of Asia. Conclusion: In conclusion, developing Asian nations require empowering women. Also, it is essential to initiate nutrition programs, extension education, and synergistic working models that are especially suited to rural women. By strengthening mothers’ roles in promoting their children’s health, these initiatives can help solve the widespread problem of child malnutrition.

Monetary and fiscal policy are both macroeconomic instruments used to govern and have a large impact on a country's economy, businesses, production and consumption. The objective of the study is to evaluate the comparative analysis of fiscal and monetary policy in Pakistan. For this purpose, an autoregressive distributed lag (ARDL) model was used, which showed the significant impact of monetary and fiscal policy on enhancing economic growth. Data was obtained from World Development Indicator (WDI) from 1990 to 2020. In this study, two models have been estimated using the Gross Domestic Product (GDP) as a dependent variable and Development Expenditures, Gross Fixed Capital Formation, Labor Force Participation, Corruption, Total Tax, Trade openness, Broad Money (M2), Governmental Consumption Expenditure as independent variables. The results showed that monetary policy positively impacts Pakistan’s economy. Also, the study found that fiscal policy affects Pakistan’s economy positively. But the study reveals that monetary policy is more powerful in promoting economic growth in Pakistan. So, we will suggest that promoting the monetary policy in the banking sector would provide a suitable investment atmosphere through the maintenance of inflationary rates, interest rates, and lending rates to endorse and confirm economic growth, sustainability, solidity, and progress in Pakistan.

Objective: The Present study explores students’ mental health and empowerment, focusing on the mediating role of mental health awareness. Methods: Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the research investigates how parental education, parental behavior, self-esteem, self-management, and social media impact mental health through mental health awareness. Data from 350 university students were collected through an online survey. Results: Our findings reveal that mental health awareness significantly influences mental health (β = 0.595, p < 0.001). Empowerment, particularly self-esteem (β = 0.212, p = 0.003) and self-management (β = 0.620, p < 0.001), plays a vital role in improving mental health through increased awareness. Parental behavior also emerged as a significant factor (β = 0.193, p < 0.001). However, the influence of parents’ education and financial issues showed less significant effects. Conclusion: The study concludes that mental health awareness is central to improving mental health outcomes, while empowerment and parental behaviors are vital mediating factors. These findings contribute to the understanding of how youth mental health can be enhanced through both internal (empowerment) and external (parental influence) factors.

Objective: To analyzed the role of maternal empowerment and macro-economic variables in the improvement of child health in developing economies. Methodology: Maternal empowerment has measured through five dimensions: work status, awareness, decision making, self-esteem, and self-confidence. Moreover, countries' net foods imports, countries as secular or non-secular and region are selected as macro-economic factors. On the other hand, child health has analysed through the anthropometric measure, i.e. stunting. The most recent data sets of Demographic and Health Surveys (DHS) of 38 countries have been used. Data has been analyzed through the use of binary logistic regression and explore the impact of maternal empowerment and macro-economic factors on child health. Results: The results explain the positive impact of mother empowerment in the improvement of child health. Furthermore, net food imports are positively effecting the child's health. Sub-Saharan Africa and Secular states proved to have negative impacts on child health. Most probably the more empowered mothers are more contributors and implement positive effects on their children's health. Conclusion: The countries which can fill their food deficiencies through food imports have the probability of improved health for the next generation.