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1 – 10 of 86
Article
Publication date: 3 July 2024

Md. Abdur Rouf, Md. Alamgir Hossan and A.N.M. Jahangir Kabir

This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks…

Abstract

Purpose

This study aims to provide a thorough knowledge of the context and degree of corporate social responsibility (CSR) reporting in the annual reports of Islamic and mainstream banks in Bangladesh and to investigate whether ownership and the level of CSR reporting are connected.

Design/methodology/approach

This study uses the content analysis method to examine 150 annual reports from the 30 listed banking companies as its sample. The data are fitted to an ordinary least square regression model to determine the impact of independent factors on the overall CSR reporting score.

Findings

The study’s findings show that, on average, Islamic and conventional banks (ICBs) in Bangladesh disclose CSR data at rates of 46.27% and 43.44%, respectively, ranging from 14.15% to 76.32%. Furthermore, according to the study, ICBs’ public share ownership and CSR reporting showed a significant relationship. Conversely, institutional share ownership and foreign share ownership have been found to have no significant relationship with CSR reporting in conventional banks, but institutional share ownership has been found to have a significant relationship with the CSR reporting in Islamic banks.

Social implications

The research is expected to obtain the most accurate situation of Bangladeshi ICBs’ CSR reporting. To formulate regulations in this regard, governmental and other regulatory authorities can also obtain comprehensive information on CSR reporting procedures.

Originality/value

The paper contributes to the CSR works, as it presents empirical evidence of the effects of ownership distribution on the CSR reporting of ICBs in developing countries such as Bangladesh.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 18 October 2022

Ramy Shaheen, Suhail Mahfud and Ali Kassem

This paper aims to study Irreversible conversion processes, which examine the spread of a one way change of state (from state 0 to state 1) through a specified society (the spread…

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Abstract

Purpose

This paper aims to study Irreversible conversion processes, which examine the spread of a one way change of state (from state 0 to state 1) through a specified society (the spread of disease through populations, the spread of opinion through social networks, etc.) where the conversion rule is determined at the beginning of the study. These processes can be modeled into graph theoretical models where the vertex set V(G) represents the set of individuals on which the conversion is spreading.

Design/methodology/approach

The irreversible k-threshold conversion process on a graph G=(V,E) is an iterative process which starts by choosing a set S_0?V, and for each step t (t = 1, 2,…,), S_t is obtained from S_(t−1) by adjoining all vertices that have at least k neighbors in S_(t−1). S_0 is called the seed set of the k-threshold conversion process and is called an irreversible k-threshold conversion set (IkCS) of G if S_t = V(G) for some t = 0. The minimum cardinality of all the IkCSs of G is referred to as the irreversible k-threshold conversion number of G and is denoted by C_k (G).

Findings

In this paper the authors determine C_k (G) for generalized Jahangir graph J_(s,m) for 1 < k = m and s, m are arbitraries. The authors also determine C_k (G) for strong grids P_2? P_n when k = 4, 5. Finally, the authors determine C_2 (G) for P_n? P_n when n is arbitrary.

Originality/value

This work is 100% original and has important use in real life problems like Anti-Bioterrorism.

Details

Arab Journal of Mathematical Sciences, vol. 30 no. 1
Type: Research Article
ISSN: 1319-5166

Keywords

Article
Publication date: 14 February 2023

Yusuf Dinc, Mehmet Çetin and Rashed Jahangir

There is a growing body of literature that recognizes the importance of Islamic financial literacy (IFL) while it is at the heart of our understanding of the overall financial…

Abstract

Purpose

There is a growing body of literature that recognizes the importance of Islamic financial literacy (IFL) while it is at the heart of our understanding of the overall financial system. To date, insufficient attention has been paid to Turkey, the Balkans and other potential Islamic finance hubs like Suriname. In fact, there have been no attempts to examine IFL in those regions or economies. The purpose of this paper is to test and validate the IFL scale developed by Dinc et al. (2021) in an international setting. By doing so, this study elaborates on possible antecedents and levels of IFL across countries and economic systems.

Design/methodology/approach

The design of the questionnaire used is based on the principles of Islamic finance and covers all the segments. The total number of collected observations is 3,579. This study uses the confirmatory factor analysis (CFA) to ascertain the factor structure and test the revised scale fit with the original form. Besides, IBM AMOS 25 Graphics is used for calculating the fit indexes for the scale.

Findings

The results from the CFA revealed that the scale has a good fit for its original and kept the four-dimensional structure. In addition, it also indicates that the predeveloped IFL scale is valid for different cultures, countries and individuals either having conventional or Islamic financial institutions preferences. Furthermore, results of empirical tests demonstrate that Turkey is significantly higher in Islamic financial awareness, whereas other countries' group is higher on all other subdimensions of the scale. On the other hand, female respondents indicate significantly higher levels of Islamic financial awareness, and male respondents show significantly higher levels of Islamic financial knowledge. Finally, the most prominent finding to emerge from the analysis is that the principles of Islamic finance are well accepted, except for some liberal views on the concept of “interest” (riba).

Research limitations/implications

Because of the diverse demography of the collected sample observations, this revised scale has a homogeneous set of implications. This IFL scale can accurately measure the level of IFL attained by an individual, group, society or nation, as well as suggest necessary actions based on its four-dimensional structure.

Originality/value

This study tests the IFL scale by considering two key elements: increased sample size and vast geographical coverage. To ensure that the developed scale is universal, this study took into account more than 3,000 observations from 28 different countries. These amendments ensure the uniqueness of this paper and its originality.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 28 June 2024

Connie Zheng, Shazia Nauman and Nida Usman Jahangir

This study explores the under-researched phenomenon of workplace bullying against women in male-dominated Pakistani society, highlighting its severe impacts and bridging the…

Abstract

Purpose

This study explores the under-researched phenomenon of workplace bullying against women in male-dominated Pakistani society, highlighting its severe impacts and bridging the research gap on intersectional effects of gender and cultural dynamics in developing countries.

Design/methodology/approach

Using a mixed-method research approach, we conducted two-wave surveys with 308 female workers in Pakistan's educational and health sectors. Data analysis examined relationships between workplace bullying and job outcomes like productivity and satisfaction, complemented by insights from in-depth interviews with 18 female workers.

Findings

The study reveals that workplace bullying significantly undermines job productivity, increases emotional exhaustion mediated by job anxiety and decreases job satisfaction among female workers. Bullying persists due to weak institutions and inadequate law enforcement, with perceived social support found to be an insignificant moderator.

Practical implications

The study findings underscore the economic implications of workplace bullying, as it drives female workforce attrition, hindering economic development. The study recommends conflict resolution strategies, effective HR policies, national law enforcement and supportive social networks to combat bullying and create a conducive work environment.

Social implications

This study aligns with the UN's SDG goals #5 (gender equality) and #8 (decent work and economic growth), addressing pertinent issues related to workplace bullying in pursuit of these global objectives.

Originality/value

This study represents a unique attempt to address the intersectional dynamics of gender and culture concerning workplace bullying in Pakistan.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 27 September 2023

Rashed Jahangir and Mehmet Bulut

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men…

Abstract

Purpose

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

Design/methodology/approach

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

Findings

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

Social implications

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Originality/value

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 2 May 2023

Mohd. Nishat Faisal, Lamay Bin Sabir and Khurram Jahangir Sharif

This study has two major objectives. First, comprehensively review the literature on transparency in supply chain management. Second, based on a critical analysis of literature…

Abstract

Purpose

This study has two major objectives. First, comprehensively review the literature on transparency in supply chain management. Second, based on a critical analysis of literature, identify the attributes and sub-attributes of supply chain transparency and develop a numerical measure to quantify transparency in supply chains.

Design/methodology/approach

A systematic literature review (SLR) was conducted using the PRISMA approach. Utilizing SCOPUS database past eighteen-year papers search resulted in 249 papers to understand major developments in the domain of supply chain transparency. Subsequently, graph theoretic approach is applied to quantify transparency in supply chain and the proposed index is evaluated for case supply chains from pharma and dairy sectors.

Findings

It can be concluded from SLR that supply chain transparency research has evolved from merely tracking and tracing of the product towards sustainable development of the whole value chain. The research identifies four major attributes and their sub-attributes that influence transparency in supply chains, which are used to develop transparency index. The proposed index for two sectors helps to understand areas that need immediate attention to improve transparency in the case supply chains.

Originality/value

This paper attempts to understand the development of transparency research in supply chain using the PRISMA approach for SLR. In addition, development of mathematical model to quantify supply chain transparency is a novel attempt that would help benchmark best practices in the industry. Further, transparency index would help to understand specific areas that need attention to improve transparency in supply chains.

Details

Benchmarking: An International Journal, vol. 31 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 25 December 2023

Arpana Kumari and Prachi Aggarwal

The COVID-19 pandemic brought uncertain working patterns in a volatile, uncertain, complex and ambiguous world wherein unleashing power of knowledge became prototypical for…

Abstract

Purpose

The COVID-19 pandemic brought uncertain working patterns in a volatile, uncertain, complex and ambiguous world wherein unleashing power of knowledge became prototypical for real-time decision-making capacity of organizational workforce. Drawing from Vroom’s expectancy theory, this study aims to investigate whether shared leadership (SL) mediates the impact of perceived fairness of rewards (PFR) on knowledge capitalization (KC).

Design/methodology/approach

A survey of 484 employees in the Indian real estate industry was completed in two phases. Confirmatory factor analysis and structured equation model were applied for analysis and hypothesis testing.

Findings

PFR positively affected employee’s KC in Indian real estate industry. Also, SL partially mediated the effect of PFR on KC.

Practical implications

This study indicates the positive impact of PFR on employees’ KC and demonstrates position of SL for boosting its occurrence in organizations.

Originality/value

To the best of the authors’ knowledge, this paper is the first to investigate the mediating role of SL between relationship of PFR and KC of employees.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 22 July 2024

Anand Kumar Yadav, Hari Shankar Mahato, Sangeeta Kumari and Pawel Jurczak

This study aims to examine the plane wave reflection problem in micropolar orthotropic magneto-thermoelastic half space, considering the influence of impedance as a boundary in a…

Abstract

Purpose

This study aims to examine the plane wave reflection problem in micropolar orthotropic magneto-thermoelastic half space, considering the influence of impedance as a boundary in a nonlocal elasticity.

Design/methodology/approach

This study presents the novel formulation of governing partial differential equations for micropolar orthotropic medium with impact of nonlocal thermo-elasticity under magnetic field.

Findings

This study provides the numerical results validation for a particular numerical data and expression for the amplitude ratios of reflected waves and identifies the existence of four different waves, namely, quasi longitudinal displacement qCLD-wave, quasi thermal wave qCT-wave, quasi transverse displacement qCTD-wave and quasi-transverse micro-rotational qCTM-wave. The study derives the velocity equation giving the speed and phase velocity of these waves. The study also shows that the small-scale size effect gives significant impact on phase velocity.

Research limitations/implications

The graphical analysis examines the variation of speeds and coefficients of attenuation of these waves due to frequency, magnetic field and nonlocal parameters. Also, significant conclusions on the variation of reflection coefficient against nonlocal parameter, frequency, impedance parameter and angle of incidence are provided graphically.

Practical implications

The creation of more effective micropolar orthotropic anisotropic materials which are very useful in the daily life and their applications in earth science are greatly impacted by the findings of this study.

Originality/value

The authors of the submitted document initiated and produced it collectively, with equal contributions from all members.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 9
Type: Research Article
ISSN: 0961-5539

Keywords

Book part
Publication date: 20 May 2024

Zahid Hussain and Arman Khan

Purpose: This research investigates how producers of fast-moving consumer goods (FMCG) in Karachi, Pakistan, embrace sustainable manufacturing and consumption practices.Study

Abstract

Purpose: This research investigates how producers of fast-moving consumer goods (FMCG) in Karachi, Pakistan, embrace sustainable manufacturing and consumption practices.

Study design/methodology/approach: This study employed a mixed research design, incorporating both qualitative and quantitative approaches. The primary method of data collecting utilised in this study was semi-structured interviews. The survey sampled 11 FMCG manufacturers, and the data were analysed using thematic analysis.

Findings: The research revealed that economic variables were crucial in adopting sustainable consumption and production (SCP) practices among Karachi’s FMCG businesses. The economic reasons were motivated by the notion that adopting sustainable practices could result in financial benefits and enhanced market competitiveness. The research additionally discovered that consumer preferences were pivotal in stimulating sustainable practices within the FMCG business. Manufacturers indicated that adopting sustainable products and packaging was driven mainly by consumer demand.

Originality/value: This study contributes to the literature on SCP within the FMCG business. It offers valuable insights into the factors influencing sustainable practices and customer preferences. This study emphasises the importance of economic, social, and environmental aspects in fostering sustainable practices within the FMCG industry, specifically focusing on developing nation environments such as Karachi. This study’s findings can contribute valuable insights for policy formulation and decision-making processes about SCP within Karachi’s FMCG business and other similar contexts.

Details

Sustainable Development Goals: The Impact of Sustainability Measures on Wellbeing
Type: Book
ISBN: 978-1-83797-098-8

Keywords

Article
Publication date: 8 August 2023

Nabila Sarwar

The prevalence of sexual harassment (SH) in Pakistan can be traced back to deeply ingrained cultural ideas, myths and practices that justify and normalize such behavior. This…

Abstract

Purpose

The prevalence of sexual harassment (SH) in Pakistan can be traced back to deeply ingrained cultural ideas, myths and practices that justify and normalize such behavior. This prevalence justifies the need to uncover the factors behind this phenomenon.  As a result, a more detailed mechanism of how and why abuse of power (AOP) can influence female athletes' perceptions of SH behaviors is needed. This study aims to investigate the indirect effects of gender stereotyping in sports (GSS) and benevolent sexism (BS) using sequential mediation.

Design/methodology/approach

We collected data from 398 female athletes at football sports clubs in Pakistan. The SEM-PM technique was applied to determine whether these factors are linked to an increased risk of female athlete SH.

Findings

The direct relationship between AOP and SH was discovered to be positive and significantly associated with SH, where GSS and BS sequentially mediate the relationship between AOP and SH.

Research limitations/implications

This research provided valuable insights and data related to perceptions of athletes of SH in sports in Pakistan that can lead to the development of effective policies and introduce preventative measures. By addressing this problem, study advises sports governance officers and directors to establish policies, protocols and procedures, including periodic training and dissemination of the policy, subsequent review of its effectiveness, and successful reactions to sexual contact. To ensure that criminal and disciplinary provisions are applied by providing specialized training to the staff of sports organizations.

Originality/value

Primary data collection and analysis were focused.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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