The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh

RAHMAN, Md. Musfiqur,SOBHAN, Raihan,ISLAM, Md. Shafiqul Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.2

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

The Impact of Shariah Supervisory Board and Shariah Audit Committee on Corporate Social Responsibility Adoption at Islamic Banks in Bangladesh

ISLAM, K.M. Anwarul,SADEKIN, Mohammad Shamsus,RAHMAN, Md. Tahidur,CHOWDHURY, Md. Ariful Haque Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.3

Although corporate social responsibility (CSR) is an extensively studied topic, its determinants in the field of Islamic banking are scarce. In Bangladesh, CSR plays a vital role in gaining customer loyalty and confidence. Therefore, this research aims to identify and analyze the influence of the Shariah Supervisory Board (SSB) and the Shariah Audit Committee (SAC) on CSR adoption in Islamic banks in Bangladesh. The study population is managers and second managers of 160 Islamic bank branches of different commercial banks in Dhaka, Bangladesh. The sampling technique used is convenience sampling where the first available primary data source was used for the research without additional requirements. The study developed a survey questionnaire from examining previous related studies in Islamic banking and CSR context. The final sample size in this research was n = 309, indicating the survey response rate was about 97%. The study used SPSS 23.0 software to interpret the statistical findings, and the findings revealed that support from the SSB and the presence of a strong and effective SAC has a strong correlation with CSR adoption and significantly influence CSR adoption in Islamic banks in Bangladesh. Finally, the study proposes several significant and crucial policy guidelines for Islamic bank branches to adopt CSR activities.

Political Islam in South Asia: A critical appraisal of the Bangladesh Jamaat-e-Islami

Islam Md Nazrul 한국외국어대학교 국제지역연구센터 2021 International Area Studies Review Vol.24 No.4

The Bangladesh Jamaat-e-Islami (BJI) is the largest Islamist Party in Bangladesh. It was founded in 1941 in British-India, by Maulana Mawdudi, a prominent South Asian Islamist leader. The BJI has undergone political vicissitudes during its eight-decade-long political history. The most notable political success of the Party was to have a couple of cabinet positions as a coalition partner in the Nationalist–Islamist Government between 2001 and 2006. Since the beginning of the 2010s, the Party has been in severe crisis: most of its national leaders were convicted of war crimes and put to death in the period 2011–2016. This article aims to examine the BJI’s growth and development and role in political Islam in Bangladesh. It also explores the challenges to, and responses of, the Party and their sociopolitical implications for the future of political Islam in Bangladesh. The methodology of the article is a critical analysis based on an exhaustive review of published secondary literature about the Party. The author argues that the BJI has generated a massive Islamic movement and made an enormous contribution to political Islam in Bangladesh. Yet it has failed to reform its almost-century-old organizational structure and modus operandi and effectively respond to the changed social and political contexts of Bangladesh, which has affected its organizational mobility and success.

Economic and non-economic loss and damage to climate change: evidence from a developing country shrimp farms to cyclone Bulbul

Islam, Md. Monirul,Nipa, Tanjila Akter,Islam, Md. Sofiqul,Hasan, Mahmudul,Khan, Makidul Islam The Korean Society of Fisheries and Aquatic Scienc 2022 Fisheries and Aquatic Sciences Vol.25 No.4

Loss and damage have become a vital contemporary issue in climate change studies and actions in developing countries. However, studies are scant on this in the fisheries sector around the world. In Bangladesh, there is no study on the loss and damage in fisheries dependent communities. This study assesses economic and non-economic loss and damage to coastal shrimp farms due to cyclone Bulbul in Gabura Union of Shyamnagar Upazila, Satkhira district, using a mixed method approach. Results show that all shrimp farms' dependent communities are affected by cyclone Bulbul to some extent. About 14%, 57%, and 29% of the farms were totally, heavily and moderately damaged due to farm inundation and dyke damage. The estimated mean loss and damage per shrimp farm was worth USD 4,633. Around 31% and 72% of the farms' fencing nets and traps were lost, which was worth USD 333 per farm. There were also loss and damage to other resources such as houses, solar panels, livestock and agricultural crops where the estimated mean loss and damage per household was worth USD 3,170. This study reported that the rich shrimp farmers encountered proportionately more economic loss and damage than their poor counterparts. However, this does not mean that the poor suffered less. The current study found a range of non-economic loss and damage in different aspects of the shrimp farmers' household members such as unbearable mental pain, deterioration of health, physical injuries, disabilities, etc. and access to services (e.g., inadequate food, lack of safe drinking water, lack of medical facilities, disruption of education systems), social infrastructure (e.g., damage of roads and markets) and disturbance of cultural functions. The findings suggest that urgent short- and long-term actions may be taken to save the aquaculture farms and dependent livelihoods from economic and non-economic loss and damage to cyclones in future.

Determinants of the Effectiveness of Internal Shariah Audit: Evidence from Islamic Banks in Bangladesh

ISLAM, K.M. Anwarul,BHUIYAN, Abul Bashar Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.2

The concept of Shariah-based internal audit has received increasing attention from researchers in recent times especially since Islamic financial institutions have been developing in several Asian countries like Bangladesh. To avoid financial irregularities and to maintain Shariah-based financial transactions, an effective Shariah-based internal audit system is extremely important for Islamic financial institutions such as Islamic banks. Hence, the objective of this study is to determine the factors that influence the effectiveness of the Shariah-based audit system. Study data has been gathered from Shariah auditors, members of the Shariah board and audit committee of six private Islamic banks in Dhaka, Bangladesh. A total of 210 survey questionnaires were sent and finally 136 responses were retained, indicating a final sample size of n=136, with a survey feedback rate of 65%. The study adopted a quantitative measure and collected only primary data, followed by convenience sampling. SPSS has been used to run necessary statistical interpretation. Results reveal that auditor's work autonomy, level of competency, and work performance significantly impact the Shariah-based internal audit effectiveness. The study findings can be adopted as guidelines to improve the overall effectiveness of the Shariah-based internal audit system in Islamic financial institutions.

Socio-Economic Improvement of Kalabadha Village of Jamalpur District: A Policy Approach for Rural Development in Bangladesh

( Shafi Noor Islam ),( Nabi Noor Islam ),( Amirul Islam Sada ) 한국정책학회 2019 International Journal of Policy Studies Vol.10 No.1

The rural area of Bangladesh is gifted with vast natural resources, deltaic flat and rural ecological environment which is impending for communities’ survival. Rural landuse changes which have been extended a greater impact on culture, society and local economy. Over 65 % villagers are directly dependent on rural resources. The countryside natural resources are enormously important for socio-economic enhancement. Kalabadha is one of the villages of Jamalpur district in Bangladesh whose landuse pattern is continuously altering. The rural villages are tremendously changed due to rural development policy applications. Within this policy the rural urban migration, push pull factors, rural women micro entrepreneurship development and diversification of rural economic activities are remodeling the village character. As a result Kalabadha village is losing its geomorphological characters, but the socio- economic enhancement is getting speedily. The dwellers have improved their socio-economic status through application of livelihood framework with seven livelihood assets. The study seeks the rural landuse, landscape protection within a planning policy approach to ensure livelihoods sustainability as well as rural development of Kalabadha village of Jamalpur district besides other villages in Bangladesh.

Do Women's Attitudes Matter in Acceptance of Islamic Microfinance? Evidence from Malaysia

Md Amirul ISLAM,Muhammad Salah Uddin,Seethaletchumy THAMBIAH,Elsadig Musa Ahmed,Md Abdur Rauf 대외경제정책연구원 2023 East Asian Economic Review Vol.27 No.1

The study aims to investigate the factors pursuing the women entrepreneurs to accept Islamic microfinance (IMF) in urban and rural areas of Malaysia. For this purpose, the study applies the Theory of Planned Behavior (TPB) and Innovation and Diffusion Theory to explain Islamic microfinance adoption. Using the structural equation model (SEM) with primary data collected from 384-woman entrepreneurs in Malaysia, the current study uses a 5-point Likert scale. On the basis of theory and collected data, the seven hypotheses are developed. All hypotheses are validated by both directly and indirectly, as well as through a mediating factor. Among the factors, knowledge about IMF and subjective norms significantly influence the acceptance of IMF. On the other hand, the perceived complexity does not show any substantial relationship to the acceptance of IMF. This outcome will be helpful in supporting policymakers, academics, and future studies and must take into account the supported factors. Therefore, the study contributes to develop an innovative framework, to create self-employment for women entrepreneurs.

The Effect of Financial Development, Tariff, and RTA on Exports: A Structural Gravity Analysis

Syed Nazrul Islam,Md. Shariful Islam,Md. Rayhanul Islam,Md. Ashraful Alam 세종대학교 경제통합연구소 2024 Journal of Economic Integration Vol.39 No.1

This paper examines the effect of financial development (FD), tariffs, and RTA on bilateral exports in a structural gravity framework. Applying high-dimensional fixed effects in OLS and PPML estimation technique in a panel framework covering 169 countries over 2001-2017, this paper finds that FD of both exporters and importers are an important determinant for boosting exports. The EIA has the most trade creation effect than any other form of RTA. Importers' FD has a larger effect on bilateral exports for developed to developed and developed and developing country trade than that of the exporters. The trade between developing to developing countries is positively affected by both exporters' and importers' FD; and negatively to a larger extent by tariff measures. However, in the case of developing and developed country estimation, FD of the exporter country is significantly affecting bilateral trade. Tariffs significantly distort trade, largely between developing and developed countries.

A Bundle Based framework for video processing on Spark

Md. Anwarul Islam(무함마드 안와룰 이슬람),Md Azher Uddin(아자르 우딘),Md Siyamul Islam(무함마드 시야물 이슬람),Young-Koo Lee(이영구) 한국정보과학회 2018 한국정보과학회 학술발표논문집 Vol.2018 No.12

Anther Culture in Crop Plants: Progress and Perspectives

M. Thoihidul Islam(M. Thoihidul Islam ),Mohammad Rashid Arif(Mohammad Rashid Arif ),Md. Toufiq Hasan(Md. Toufiq Hasan ),Arif Hasan Khan Robin(Arif Hasan Khan Robin ) 한국육종학회 2023 Plant Breeding and Biotechnology Vol.11 No.2

A resurrection has started in haploid and double haploid research in the twenty-first century. The haploid and double haploid could be achieved through in vivo and in vitro anther and microspore culture techniques. Fixing the homozygosity is the most striking benefit of androgenesis. Various factors like genotypic dependency, growth condition, developmental stage of the microspore, pre-treatment, culture media, regeneration media, growth hormones, and various chemicals have a direct effect. Wheat, rice, Brassica, and tobacco are the notable crops where anther and microspore culture has been utilized. These haploidy and double haploidy through anther culture served many purposes of basic and applied research. Especially, double haploid cultivars have been cultivating around the globe. In addition, for chromosome mapping, QTL mapping, marker-assisted selection, marker-assisted backcrossing, mutation breeding, genome-wide association study, genomic engineering, and genome editing, androgenesis based haploid and double haploid plants have been exploited due to the effectiveness. Recently, researchers are trying to explain albinism that happens during anther culture from an epigenetic perspective. Further prospects of haploid and doubled haploid research through anther culture have been described in this review.