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The infrastructure industry consumes natural resources and produces construction waste, which has a detrimental impact on the environment. To mitigate these adverse effects and reduce raw material consumption, waste materials can be repurposed to achieve sustainability. However, recycled materials deteriorate the intrinsic properties of concrete. A suitable ratio of natural resources and recycled aggregates can produce the desired compressive strength. Compiling sufficient data in civil engineering laboratories to make reliable conclusions is time-consuming and costly. Therefore, this research proposes a novel approach for predicting compressive strengths using limited data. The generative adversarial network was employed to generate synthetic data. Hybrid training, utilizing either conventional loss or heuristic loss, prevents the model from overfitting by adaptively adjusting the regularization term. Random noise from a multivariate normal distribution is embedded heuristically into the training samples to capture intricate data variations. Sensitivity analysis indicated that the size of recycled coarse aggregate and water are the most significant features, aligning with their correlations. Interestingly, superplasticizer, density of recycled coarse aggregate, and water absorption ratio of recycled coarse aggregate contributed significantly to predictions despite their low correlations. The propounded method outperforms random forest, support vector regression, artificial neural network, and adaptive boosting by scoring a mean squared error of 7.97, a root mean squared error of 2.82, a mean absolute error of 2.13, and a coefficient of determination of 0.96. These results suggest that the proposed technique can effectively contribute to sustainable construction practices by accurately predicting compressive strengths.

Objective: To compare extra glycaemic effects of dapagliflozin and empagliflozin in Type 2 Diabetes mellitus. Study Design: Quasi-experimental study. Place and Duration of Study: Pharmacology Department, Army Medical College, in collaboration with Endocrine Department, Pak Emirate Military Hospital, Rawalpindi Pakistan, from Sep 2021 to Jan 2022. Methodology: One hundred and twenty diabetic patients were recruited strictly according to inclusion and exclusion criteria. They were randomly alienated into two groups (A & B) by lottery method and were prescribed oral dapagliflozin and empagliflozin 10 mg/day each for four weeks, respectively. Serum uric acid, erythropoietin levels, and weight were recorded on day 0 and after four weeks of treatment. Results: There were statistically significant differences in weight (p-value=0.004) and erythropoietin levels (p-value=0.027). However, an inconsequential variance was observed in serum uric acid levels Uric Acid (p-value=0.365) between the two groups after four weeks of treatment with dapagliflozin and empagliflozin. Conclusions: Dapagliflozin and empagliflozin have significantly improved weight, erythropoietin and serum uric acid levels. Moreover, Dapagliflozin is superior to Empagliflozin in improving weight and erythropoietin levels and has almost equivalent efficacy in improving uric acid levels in T2DM patients.Keywords: Dapagliflozin; Empagliflozin; SGLT2 inhibitors; Type 2 diabetes mellitus.

The role of the micro-facies and diagenesis was assessed to delineate the reservoir potential of the Early Eocene Margalla Hill Limestone, of the Shahdara section. The main focus of the study is the investigation and assessing the quality of the reservoir on the basis of diagenetic and depositional fabrics. Lithologically, the formation grades from thin to medium and massive bedded smaller to larger nodular limestone with sub-ordinate marl and shale inter-beds. Five micro-facies were established based on estimated allo-chemical and ortho-chemical constituent. The enumerated micro-facies include: Planktonic foraminiferal mud-wackestone (MHL-1); Lime mudstone (MHL-2); Lockhartia -rich mud-wackestone (MHL-3); Foraminiferal wackestone (MHL-4) and Bioclastic wackestone (MHL-5). These micro-facies are consistent with the deposition in the proximal outer ramp to proximal inner ramp settings of the gentle-sloping homoclinal ramp environment. The Margalla Hill Limestone is characterized by the fossil assemblages of mainly larger benthic foraminifera, such as Lockhartia , Assilina , Nummulites , rare Operculina , and Rotalia sp., and shallower fauna (echinoderms, algae and miliolids) and a few planktonic foraminifera including Morozovella cf. acuta, Globigerinatheka sp. and other Globogerinids. The fossil assemblages, allo-chemical and micritic constituents signify the depositional change from deep water toward the shallower setting, reflecting a coarsening upward trend during the deposition of the Margalla Hill Limestone. The Margalla Hill Limestone has been subjected to various diagenetic overprints which include micritization, cementation, neomorphism, compactions (mechanical and chemical), dissolution, dolomitization, and micro-calcite-filled fractures, representing early to syn- and post-depositional events. The diagenetic imprints of dissolution, micro-fractures, dolomitization enhance the reservoir characteristics, whereas cementation, micritization, neomorphism and chemical and mechanical compactions adversely affect the reservoir properties of the formation. In the Margalla Hill Limestone, the controlling factors of porosity and permeability distribution are attributed by depositional, diagenetic and deformational processes.

This study explores the association between earning management practices and financial distress in commercial banks. Earning management is measured through discretionary loan loss provisions and non-discretionary loan loss provisions. Modified Altman’s Z-score has been used as a proxy for financial distress. Panel regression with fixed and random effect has been employed for empirical analysis. The study finds a significant positive association between DLLP, NDLLP and financial distress in terms of the Altman Z-score. In the case of NDLLP, liquidity reduces the probability of financial distress. Whereas, a bank’s SIZE, LEVG and AQ enhance the likelihood of financial distress. The robustness tests were applied to find the association between NDLLP and FD using logistic regression to validate baseline estimates results of the random effect model. The findings of this study have implications for the policymakers, regulators and internal stakeholders to devise effective regulatory measures for well-informed investment decisions.

This study focuses on identification of income smoothening practices and the impact of stringent regulations on income smoothening of Islamic banks listed on Pakistan Stock Exchange (PSX) for the period of 2010 to 2018. The frequency of income smoothing activities is evaluated through loan loss provisions (LLPs). Data has been retrieved through bank financial statements and financial statements analysis (FSA) issued by State Bank of Pakistan (SBP). In order to test income smoothening in Islamic banks, regression model has been employed. The findings of the study reveal that Islamic banks operating in Pakistan use income smoothening practices to achieve their objectives despite presence of Shariah Law. Further, the study also reveals that imposition of capital adequacy ratio through Basel Accords has significant and positive impact on reduction of income smoothing activities. Moreover, increase in the size of bank in terms of asset size has also positive impact through reduction of income smoothening in Islamic banks of Pakistan. Moreover, non-performing loans (NPL) and total loans (TL) also increase income smoothening. Similarly, GDP also increases income smoothening. The study provides sight not only for auditors and regulators but also for investors and general public. The study also highlights that there is a dire need for regulators to adopt strict and close monitoring on the distribution of earnings to avoid smoothening practices. Results also offer inputs to policymakers to customize their policies so that smoothening practices may be curtailed in Islamic banks and true picture be provided to investors about bank performance.

This study investigates the impact of variability in earnings, stringent regulatory measures and the trend of extending loans while keeping in view deposit ratio on income smoothening practices for a sample of 20 commercial banks listed on the Pakistan Stock Exchange (PSX) from the year 2010 to 2017. The likelihood of smoothing activities is measured through its widely used proxy, i.e. loan loss provisions (LLPs). Moreover, earnings before tax and provisions (EBTP) and loan to deposit ratio (LD) have been incorporated to determine the impact of earnings and loans to deposit ratio on income smoothening. We find that commercial banks are less likely to manage earnings through smoothening practices, which shows that commercial banks adhere to regulatory restrictions. This is further supported by the fact that income smoothing activities decrease as a result of the increase in capital adequacy ratios after the imposition of stringent rules, which exert greater regulatory pressure on banks, whereas the pace of income smoothing increases as a result of an increase in loans to deposit ratio, which reveals that banks take credit risk but manage within the ambit of regulatory restrictions. Based on the findings, we argue that the imposition of regulatory restrictions through the State Bank of Pakistan (SBP) has not only discouraged income smoothening through loan loss provisions but also enhances reporting quality. The results of this study provide useful insights for investors, creditors and stakeholders.

This research studies the relationship between financial distress (FD) and usage of discretion by employing earning management practices in twenty commercial banks of Pakistan, listed at Pakistan Stock Exchange (PSX). The study utilizes the data spread over from the year 2010 to 2015. Altman Z-Score has been employed to assess financial distress. Further, the value of Z-score has been used for the classification of banks into distressed and non-distressed banks. Moreover, earning management has also been categorized into non-discretionary (NDA) and discretionary accruals (DA). The logistic approach has been used to study the relationship among variables. The findings reveal that banks use non-discretionary and discretionary accruals to manage their financial distress. This research study provides useful insights for investors, auditors and regulators as it identifies usage of specific provisions by management despite strict regulations.

Jelen tanulmány a bevételsimító (income smoothening) gyakorlatok azonosítására és a szigorú szabályozások Pakisztáni Értéktőzsdén (PSX) jegyzett iszlám bankok bevételsimítására gyakorolt hatására összpontosít a 2010 és 2018 közötti időszakot vizsgálva. A bevételsimító tevékenységek gyakoriságát a hitelveszteségekre képzett céltartalékokon (LLP-ken) keresztül értékeljük. Az adatokat a Pakisztáni Állami Bank (State Bank of Pakistan, SBP) által közzétett banki pénzügyi kimutatásokból és a pénzügyi kimutatások elemzéseiből (financial statements analysis, FSA) nyertük ki. Az iszlám bankokban folytatott bevételsimítás vizsgálatához regressziós modellt alkalmaztunk. A tanulmány megállapításai arról tanúskodnak, hogy a Pakisztánban működő iszlám bankok - céljaik elérése érdekében - bevételsimító gyakorlatokat alkalmaznak a saría jogrendszer fennállása ellenére. A tanulmány továbbá arra is rávilágít, hogy a tőkemegfelelési mutató Bázeli Egyezményeken keresztül történő bevezetése szignifikáns és pozitívan hat a bevételsimító tevékenységek csökkentésére. A bank eszközérték szerinti méretének növekedése szintén pozitív hatást fejt ki a pakisztáni iszlám bankok bevételsimításának csökkentése révén. Tanulmányunk arra is rámutat, hogy a nemteljesítő hitelek (non-performing loans, NPL) és az összes hitel (total loans, TL) fokozzák a bevételsimítást. A GDP szintén növeli a bevételsimítást. A tanulmány nem csak a könyvvizsgálóknak és a szabályozó szerveknek ad tájékoztatást, hanem a befektetők és a közvélemény számára is. A tanulmány arra is felhívja a figyelmet, hogy a jövedelmek eloszlásának szabályozók általi szigorú és szoros megfigyelése feltétlenül szükséges a simító gyakorlatok elkerülése érdekében. Az eredmények a politikai döntéshozóknak is információkkal szolgálnak a szabályozások kiigazításához, hogy így az iszlám bankoknál csökkenjenek a simító gyakorlatok és a befektetők valós képet kapjanak a bank teljesítményéről.

A tanulmány a pénzügyi nehézségek (financial distress, FD) és a diszkrecionális elhatárolások alkalmazása közti kapcsolatot hivatott vizsgálni, húsz, a Pakisztáni Értéktőzsdén (Pakistan Stock Exchange, PSX) jegyzett pakisztáni kereskedelmi bank nyereségmenedzsment-gyakorlata alapján. A tanulmány a 2010-2015-ös évek adatait használja fel. A pénzügyi nehézségek felmérésére Altman-féle Z-mutató került alkalmazásra. A Z-mutató értékét a bankok veszélyeztetett és nem veszélyeztetett csoportokba való kategorizálására is alkalmazzák. Emellett a nyereségmenedzsment nem diszkrecionális (non-discretionary accruals, NDA) és diszkrecionális elhatárolások (discretionary accruals, DA) szerint került kategorizálásra. A változók közti kapcsolat tanulmányozására logisztikai megközelítés került alkalmazásra. A megállapítások mutatják, hogy a bankok nem diszkrecionális és diszkrecionális elhatárolások útján kezelik pénzügyi nehézségeiket. Jelen kutatási tanulmány hasznos betekintést kínál a befektetők, könyvvizsgálók és szabályozó hatóságok számára, mivel azonosítja a vezetés által a szigorú szabályozások ellenére alkalmazott intézkedéseket.