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Money laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in Bangladesh. Because money can be more easily laundered through imports, it is necessary to investigate the dubious process in this sector. This study aims to identify the items most regularly used for easy ML and the factors contributing to their vulnerability.

This research uses a qualitative approach and analyses information from primary sources. Data is obtained from customs officials, port authority personnel, importers and customs brokers through semi-structured questionnaires. Although there are many techniques for ML, this study only found three most overwhelming: under-invoicing, over-invoicing and misdeclaration. A few case studies have been used based on newspaper reports and the internet to triangulate the qualitative data.

Four import items – food products, garments, capital machinery and chemicals – have a higher risk of ML. This study also revealed that money launderers prefer under-invoicing food and garment items. Misdeclaration is more commonly associated with capital machinery and chemical items. Over-invoicing, on the other hand, is only prevalent in government purchases. The port authorities need to pay particular attention to these issues.

As ML is an ongoing activity that changes over time, the findings of this research are circumscribed by the data collected at a single point in time. Additionally, this research did not consider alternative laundering methods.

The research results can provide a basis for creating effective anti-money laundering (AML) strategies to assist with sustainable economic growth.

Developing effective AML measures can help combat corruption and establish good governance in the country and support human well-being.

This paper presents original research findings based on technical analysis. The Chattogram Port Authority and the National Board of Revenue have accepted and used the main findings in a collaborative action plan to tackle ML. The Bangladesh Bank, the country’s central bank, has also incorporated the necessary guidelines and regulations into the Money Laundering Prevention Act, 2012.

The current environment is unhelpful to female entrepreneurs, and they need to overcome numerous barriers when starting their own businesses. In this study, the researchers investigated the significant barriers that Pakistani female entrepreneurs require to overcome in this respect.

In this study, the researchers used a quantitative study and they used a questionnaire to survey the respondents and collect cross-sectional data. The researchers targeted female students who were undertaking bachelor’s and master’s degree programs in different Pakistani public and private sector universities. Accordingly, the researchers based this study’s findings on the usable samples received from 498 Pakistani female students.

The researchers used a structural equation model (SEM) in this study and its findings highlight that aversion to risk (ATR) has an insignificant impact on entrepreneurial inclinations (EI). In addition, fear of failure (FoF), lack of resources (LoR), aversion to hard work and stress (ASH) and the lack of social networking (LSN) have negative and insignificant effects on EI. The ATR factor has an insignificant effect on entrepreneurial success (ES), whereas FoF, LoR, ASH and LSN are negative and insignificant predictors of Pakistani female students’ ES.

This study’s findings may help Pakistani women to overcome the barriers to ES. In this respect, the researchers recommend that the Pakistan Government and policymakers develop significant strategies to provide the conducive business environment and to financially support Pakistani women to start their own businesses. Furthermore, this study’s findings contribute greatly to the vast amount of current literature and help to overcome the entrepreneurial conditions and barriers that potential entrepreneurs from advanced and developing countries experience frequently.

This study’s findings provide empirical evidence of EI and ES in Pakistan.

This paper aims to investigate the relationship between corporate tax avoidance and environmental, social and governance (ESG) performance and the moderating effect of financial constraints on the relationship between corporate tax avoidance and ESG performance.

The sample consists of a global data set involving 24,259 firm-year observations from 49 countries for the years 2011–2020. Corporate ESG performance was extracted from the Thomson Reuters database. The book-tax difference model was used for measuring corporate tax avoidance, while financially constrained firms were identified using the Kaplan and Zingales (1997) index.

The results show that firms with higher tax avoidance are associated with higher ESG performance, but lower ESG performance is shown for firms with higher financial constraints. The results further indicate that the positive impact of corporate tax avoidance on ESG performance becomes weaker for firms with higher financial constraints.

The findings imply that policymakers and regulators should focus on mechanisms to promote more internal funds to assist firms in pursuing ESG-related initiatives, such as through tax incentives. Investors should understand the “smokescreen” effect of corporate tax avoidance on ESG performance, especially for firms with financial constraints.

This analysis provides international evidence on the link between tax avoidance and ESG and considers the joint effect of pressures for internal funds, through tax and financing constraints, on corporate ESG performance.

Studies show that building information modelling (BIM) technology can improve construction productivity regarding the design, construction and maintenance of a project life cycle in the 21st century. Revit has been identified as a frequently used tool for delivering BIM in the built environment. Studies about BIM technology via Revit are scarce in training middle-level workforce higher education institutions. Thus, this study aims to investigate the relevance of BIM technology and offer measures to promote digitalisation in Nigeria’s built environment polytechnic undergraduates via Revit.

Given the unexplored nature of training the middle-level workforce in Nigeria, 37 semi-structured virtual interviews were conducted across Nigeria, and saturation was achieved. The participants were knowledgeable about construction-related BIM. The researchers used a thematic analysis for the collected data and honed them with secondary sources.

Improved visualisation of design, effective and efficient work productivity, automatic design and quantification, improved database management and collaboration and data storage in the centrally coordinated model, among others, emerged as BIM’s benefits. BIM technology via Revit is challenging, especially in Nigeria’s polytechnic education curriculum. The 24 perceived issues were grouped into government/regulatory agencies-related, polytechnic management-related and polytechnic undergraduate students-related hindrances in Nigeria’s built environment.

This study is limited to BIM implications for Nigeria’s built environment polytechnic undergraduates.

This study contributes to the literature paucity in attempting to uncover perceived issues hindering the implementation of BIM technology via Revit in training Nigeria’s built environment polytechnic undergraduates via a qualitative approach.

This study aims to investigate the fabrication of solid ankle foot orthoses (SAFOs) using fused deposition modeling (FDM) printing technology. It emphasizes cost-effective 3D scanning with the Kinect sensor and conducts a comparative analysis of SAFO durability with varying thicknesses and materials, including polylactic acid (PLA) and carbon fiber-reinforced (PLA-C), to address research gaps from prior studies.

In this study, the methodology comprises key components: data capture using a cost-effective Microsoft Kinect® Xbox 360 scanner to obtain precise leg dimensions for SAFOs. SAFOs are designed using CAD tools with varying thicknesses (3, 4, and 5 mm) while maintaining consistent geometry, allowing controlled thickness impact investigation. Fabrication uses PLA and PLA-C materials via FDM 3D printing, providing insights into material suitability. Mechanical analysis uses dual finite element analysis to assess force–displacement curves and fracture behavior, which were validated through experimental testing.

The results indicate that the precision of the scanned leg dimensions, compared to actual anthropometric data, exhibits a deviation of less than 5%, confirming the accuracy of the cost-effective scanning approach. Additionally, the research identifies optimal thicknesses for SAFOs, recommending a 4 and 5 mm thickness for PLA-C-based SAFOs and an only 5 mm thickness for PLA-based SAFOs. This optimization enhances the overall performance and effectiveness of these orthotic solutions.

This study’s innovation lies in its holistic approach, combining low-cost 3D scanning, 3D printing and computational simulations to optimize SAFO materials and thickness. These findings advance the creation of cost-effective and efficient orthotic solutions.

Remote working has brought forward many challenges for employees as the phenomenon is still new for most employees across the globe. Some of these challenges may be addressed by the recent adoption of digital technologies by organizations. In this vein, our study explores the impact of digital platform capability on the creativity of employees through the mediating mechanism of explicit and tacit knowledge sharing.

The data were gathered from higher education institutes (HEIs) in a developing country, Pakistan which recently saw a major disruption during the Covid-19 pandemic. The proposed hypotheses were tested through Structural Equational Modeling (SEM) and the results confirmed our hypotheses.

The findings confirmed that the digital platform capabilities impact both tacit and explicit knowledge sharing among these remote employees. Likewise, the results also supported the mediating role of both explicit and tacit knowledge sharing on the creativity of these remote workers.

Our results are significant as they confirm the impact of digitalization on remote workers’ creativity predisposition. We thus advance the academic debate on the problems of knowledge sharing in remote working. We prove that digital capabilities outweigh the challenges created due to new forms of work driven by the pandemic. It further highlights the important areas to focus on while planning human resource policies in the new normal.

This study aims to investigate the effects of financial literacy, financial behaviour and financial stress on awareness of investment scams among retirees.

Using a questionnaire survey, data was distributed to 200 retirees. A total of 53 responses were obtained. The data was subsequently analysed using PLS-SEM version 3 software.

Findings indicated that while financial literacy has a significant influence on awareness, there is no conclusive evidence to support the relationship between financial behaviour and financial stress on awareness. These results highlighted the critical need to strengthen financial literacy among retirees as a prevention mechanism for them to avoid from being scammed.

The finding from this study is relevant to regulators and law enforcement agencies to aid potential and actual retirees by educating them on the danger of investment scams.

As there are relatively few studies conducted on investment scams specifically among retirees, this study extends the investment scam literature by examining the underlying factors that affect their awareness towards the fraudulent activities.

This study aims to present the variations of optimal seismic control of reinforced cement concrete (RCC) structure using different structural systems. Different third-dimensional mathematical models are used to examine the responses of multistory flexibly connected frames subjected to earthquake excitations.

This paper examined a G + 50 multi-storied high-rise structure, which is analyzed using different combinations of moment resistant frames, shear walls, seismic outrigger systems and seismic dampers to observe the effectiveness during ground motion against soft soil conditions. The damping coefficients of added dampers, providing both upper and lower levels are taken into consideration. A finite element modeling and analysis is generated. Then the nature of the structure exposed to ground motion is captured with response spectrum analysis, using BNBC-2020 for four different seismic zones in Bangladesh.

The response of the structure is investigated according to the amplitude of the displacements, drifts, base shear, stiffness and torsion. The numerical results indicate that adding dampers at the base level can be the most effective against seismic control. However, placing an outrigger bracing system at the middle and top end with shear wall can be the most effective for controlling displacements and drifts.

The response of high-rise structures to seismic forces in Bangladesh’s soft soil conditions is examined at various levels in this study. This study is an original research which contributes to the knowledge to build earthquake resisting high-rises in Bangladesh.

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.

This paper underscores the importance of conducting studies that examine the experiences of women transport entrepreneurs within the context of the intersectionality of patriarchal culture, the challenges posed by insufficient infrastructure on business operations and the dominance of the male-dominated transport industry.

This paper is based on a concise literature review.

The intersectionality of these factors significantly influences women's prospects, opportunities and barriers as they navigate the entrepreneurial realm within the transportation sector. Understanding these complexities is essential to devise targeted strategies and policies that foster gender equality, promote inclusive economic growth and empower women entrepreneurs in this vital industry.

This paper synthesises existing research on family business, entrepreneurship and business operations in Africa.

This article has the potential to empower women in family-owned transportation businesses, promoting gender diversity and inclusivity. It achieves this by highlighting and encouraging women's leadership, leveraging their unique strengths, and fostering education and mentorship. As a result, the research is expected to drive industry growth, enhance customer satisfaction, and cultivate a more collaborative work culture. This emerging research is anticipated to transform these businesses, enabling women to become progressive leaders, thereby ensuring sustained success and fostering innovation in the transportation sector.