87 research outputs found

    Corporate governance in emerging economies will have to change

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    Mohammad Nurunnabi explores how COVID-19 exposes the challenges to corporate governance practices in emerging economies, in particular AGMs, executive pay, audit committee, and disclosure. Despite the enormous challenges COVID-19 poses, he argues it should be seen as an opportunity for reform of their corporate governance structure

    العادة الدوطة في شبه القارة الهندية وحلولها على ضوء مقاصد الشريعة

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    The custom of dowry which has been widespread in the Indian sub-continent is one of the major reasons for domestic violence against women. Moreover, due to dowry system and gender-based inequality, this region kills thousands of women each year according to the international human rights organization. The anti-dowry law was added to the Indian criminal act in 1961, Bangladesh in 1980, and Pakistan in 1976. Nevertheless the dowry custom is still wide spreading extensively. This study aims to propose the solutions for dowry custom in Indian sub-continent based on maqasid al-shariah

    Social distancing and reopening universities after the COVID-19 pandemic: policy complexity in G20 countries

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    Background: The coronavirus disease (COVID-19) has affected the entire globe, and various mythologies argue about its diagnosis, cure, and prevention. Globally, as of September 18th, 2020, there have been 30.055 million confirmed cases, including 0.943 million deaths. The nationwide closures are impacting over 60% of the world’s student population. This study aimed to explore the social distancing policies and universities' reopening after COVID-19 in G20 countries (19 member countries and the European Union).Design and Methods: The study is based on documentary analysis. G20 members represent around 80% of the world’s economic output, two-thirds of the global population (including more than half of the world's poor), and 75% of international trade. Based on documentary analysis, the study revealed that there is a policy dilemma among G20 countries regarding school reopening and a variety of conflicting policies within each country.Results: Based on a sample of 838 universities in the USA, 66% of universities (552 of 838) plan for in-person instruction, while only 7% are planning for a completely online teaching mode in the fall 2020 semester. Conclusions: Interestingly, none of the private universities in this study are planning to implement an online teaching mode. Policymakers need an integrated set of policy guidelines for school reopening, considering the evaluation of current COVID-19 pandemic circumstances and social distancing capacity

    Role of the state in implementing IFRSs in a developing country : the case of Bangladesh

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    The purpose of this study is to examine what factors have been affecting the implementation of IFRSs in Bangladesh from 1998 to 2010. The study seeks to answer these specific research questions: (1) What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRSs in Bangladesh?; 2(a): How do (i) training opportunities in the accounting profession and (ii) the state of corruption, as outcomes of culture in Bangladesh, affect the implementation of IFRSs?; 2(b): What other country specific factors are affecting implementation of IFRSs?; (3) How does a study of implementing IFRSs help to build an understanding of a theory of the role of the state in accounting change in a developing country such as Bangladesh? This study adopts a mixed methodology in which interviews over two years (2010-2011) are conducted and documentary analyses of IFRSs-related enforcement documents (1998-2010) are evaluated to identify the possible obstacles for implementing IFRSs in Bangladesh. In relation to RQ-1, the study finds that politico-institutional factors are stronger and more dominant factors than accounting regulatory frameworks for impeding IFRSs implementation in Bangladesh. A lack of co-operation among the institutional bodies has existed in both democratic and military-backed government eras (the military-backed government ruled for 19 years out of 40 years of independence in Bangladesh). However, the military-backed government was effective compared to the democratic government in terms of taking action against companies identified as being corrupt. There is evidence of ‘blaming culture’ with the state institutions and the professional bodies blaming each other regarding the IFRSs implementation process. With respect to RQ-2(a), deficiencies in the training opportunities in accounting profession and high levels of corruption are inhibiting IFRSs implementation. Interviewees comment that professional curricula contain limited content on IFRSs and there are limited training opportunities for accountants in the majority of companies. Looser enforcement of the laws is found during the periods of democratic government. However, the levels of corruption were lower during the military-backed government. Regarding RQ-2(b), some country specific factors are also identified in this study: a lack of qualified accountants; a lack of interest in IFRSs by managers of some companies; a culture of secrecy; and higher costs of IFRSs compliance with lower benefits for small companies. In terms of RQ-3, this study contributes to IFRSs implementation as an example of accounting change in a developing country by applying a Weberian view of the theory of the role of the state. Additionally, this study considers the state-society relationship employing institutional dynamics (Dillard et al., 2004). In particular, outcomes of accounting change in Bangladesh are observed from state and individual organisation levels. However, the influence of the organisation field level is unknown in this research because industry lobbying groups were not interviewed. Since the role of the state is vague in prior accounting research, this study discusses roles of the state (i.e. the state approves experts to write rules; it consults with various stakeholders; it enforces outcomes; it is accountable to its citizens; and it engages with donor agencies) in a developing country’s experience during the process of accounting change. Extending Weber’s (1958)[1904], (1968)[1922] argument on state-society, the study finds that for a state in an era of democratic government, politico-institutional factors and corruption (as an indication of societal values) may be more important and concentrated factors than for a state under a military-backed government in terms of impeding IFRSs implementation. The study reveals that all roles of the state have negative influences on accounting change. However, interviewees’ initial concerns about the roles of donor agencies are transformed into concerns about the democratic government’s failure to implement IFRSs. The implications of the study are relevant to policy makers, practitioners and users of financial information. Although the study is based on Bangladesh, the results of the study are expected to be relevant to other developing countries experiencing similar phases of IFRSs implementation

    Mental health and well-being during the COVID-19 pandemic in higher education: Evidence from G20 countries

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    Background: The spread of coronavirus (COVID-19) has resulted in a drastic alteration to billions of individuals’ emotional, physical, mental, social, and financial status. As of July 21st, 2020, there had been 14.35 million confirmed cases of COVID-19, including 0.60 million deaths in 216 countries.Design and Methods: The study explores health and well-being in universities within the G20 countries (19 member countries and the European Union) during the COVID-19 pandemic. The sample selection of these countries was considered since it serves around 80% of the world’s economic output, two-thirds of the global population (including more than half of the world's poor), and 75% of international trade. Specifically, due to this public health concern, schools' nationwide closures are impacting over 60% of the world’s student population to promote their quality of life and well-being.Results: This study investigates the G20 policies and procedures within higher education regarding health and well-being measures during the COVID-19 epidemic. The findings reveal that the lockdown, social distancing, and self-isolation requirements are stressful and detrimental for many individuals and have caused students' health and well-being concerns.Conclusions: Several countries within the G20 have taken significant steps to support health and well-being issues for university students; however, numerous countries are far behind in addressing this issue. Hence, government leaders of G20 countries, policymakers, and health providers should promptly take the necessary measures to regulate the outbreak, improve safety measures to decrease disease transmission, and administer those who demand medical attention

    A comprehensive study of key Electric Vehicle (EV) components, technologies, challenges, impacts, and future direction of development

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    Abstract: Electric vehicles (EV), including Battery Electric Vehicle (BEV), Hybrid Electric Vehicle (HEV), Plug-in Hybrid Electric Vehicle (PHEV), Fuel Cell Electric Vehicle (FCEV), are becoming more commonplace in the transportation sector in recent times. As the present trend suggests, this mode of transport is likely to replace internal combustion engine (ICE) vehicles in the near future. Each of the main EV components has a number of technologies that are currently in use or can become prominent in the future. EVs can cause significant impacts on the environment, power system, and other related sectors. The present power system could face huge instabilities with enough EV penetration, but with proper management and coordination, EVs can be turned into a major contributor to the successful implementation of the smart grid concept. There are possibilities of immense environmental benefits as well, as the EVs can extensively reduce the greenhouse gas emissions produced by the transportation sector. However, there are some major obstacles for EVs to overcome before totally replacing ICE vehicles. This paper is focused on reviewing all the useful data available on EV configurations, battery energy sources, electrical machines, charging techniques, optimization techniques, impacts, trends, and possible directions of future developments. Its objective is to provide an overall picture of the current EV technology and ways of future development to assist in future researches in this sector

    How students in the Kingdom of Saudi Arabia are coping with COVID-19 pandemic

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    The novel coronavirus is the worst pandemic of this century. Unfortunately, there is no clear solution for how to cope with such an epidemic. This study examines the coping strategies used by university students in the Kingdom of Saudi Arabia. From March to May 2020, a questionnaire was administered and completed by 400 students. This study used the Zung Self-rating Anxiety Scale (SAS) to examine the respondents’ level of anxiety. The results indicate that 35% of students experienced some levels of anxiety. Moreover, there was a moderate use of four types of coping strategies: Seek social support, acceptance, mental disengagement, and humanitarian. These findings can guide policymakers on the importance of developing practical guidelines to handle such lethal diseases. Moreover, the results inform the Saudi community what strategies were used to cope so far with the pandemic. Future research is expected to address the validity and appropriateness of these strategies and encourage other approaches

    Investigation of Stretch and Recovery Property of Weft Knitted Regular Rib Fabric

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    Weft knitted regular rib (1×1) fabric stretch and recovery property are very tough to control. This project and thesis work have been devoted to studying the effect of variation of stitch length, yarn count, and GSM on the stretch and recovery properties of weft knit regular rib fabric. Three yarn counts, each with 4 level of stitch length, was manufactured for the purpose of this experiment, remaining the machine set up, dyeing and finishing process constant. In this research, it was found that the better stretch and recovery property of regular rib fabric can be produced by using 2.6 mm to 2.65 mm stitch length for yarn count of Ne 28/1 KH and GSM of 195 to 205

    Socio-psychological impact on Bangladeshi students during COVID-19

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    Background: The socio-psychological impact of COVID-19 has affected the whole world. Bangladesh, one of the most dangerous places as stated by WHO, was first infected at the beginning of March 2020, later than other countries. Bangladesh is now one of the 20 most affected countries in the world, but the psychological effects for university students during the epidemic period are not researched.Design and methods: To address this gap, the present study attempts to discover the socio-psychological impact of COVID-19 on university students in Bangladesh. We conducted an online survey using a questionnaire with a simple random sampling technique and we received 474 responses.Results: In this study, numerous psychological concerns were reported. The study is limited to university students, which may affect the generalizability of the research.Conclusions: Our findings suggest a need to build awareness of the mental health implications of the pandemic for university students

    Psychological impact of COVID-19 and lock down measures: An online cross-sectional multicounty study on Asian university students

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    The COVID-19 pandemic and the lockdown measures have taken a toll on every level of the society, worldwide. This study examines their psychological impact on university students in Asia. A cross-sectional online survey was conducted between April and May 2020 in Malaysia, Saudi Arabia, Pakistan, Bangladesh, China, India and Indonesia. The Zung\u27s self-rating anxiety scale (SAS) and questions on adaptive and maladaptive coping strategies were used in this study. A total of 3,679 students from the seven countries participated in this study. Overall, 21.9% and 13.7% of the students in this study experienced mild to moderate and severe to extreme levels of anxiety. More than 20% of the students from China and Bangladesh reported severe to extreme level of anxiety compared to below 10% of the students from Indonesia, Malaysia and India. Among the female students, 15.9% experienced severe to extreme level of anxiety compared to 10.6% among the males. Females from Bangladesh, China, Malaysia, Pakistan and Saudi Arabia experienced significantly higher levels of anxiety compared to their male counterparts. Acceptance was the most used and Seeking Social Support was the least used coping strategies among the students. There were significant differences in the usage of the four strategies by countries. Stressors are predominantly financial constraints, remote online learning, and uncertainty related to their academic performance, and future career prospects
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