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1 – 9 of 9Roxana Gómez-Valle and Nathalie Holvoet
This paper explores the relationship between married women's intrahousehold decision-making participation and marital gender roles, next to factors suggested in the household…
Abstract
Purpose
This paper explores the relationship between married women's intrahousehold decision-making participation and marital gender roles, next to factors suggested in the household bargaining literature. Additionally, the authors investigate whether women's employment carries the same importance for decision-making participation as contributions to household incomes.
Design/methodology/approach
Using 2011/2012 Nicaraguan Demographic and Health Survey (DHS), the authors estimate multinomial logistic regressions for eight decision-making domains, analyzing three levels of decision-making: wife-dominant or sole decisions, joint decision-making (with the partner) and decision-making by someone else. The authors create an additive index for measuring internalized marital gender roles.
Findings
Women's intrahousehold decision-making participation is explained differently depending on the decision-making area and level of participation. Women with a better relative position vis-à-vis partners and not following patriarchal gender roles are more likely to make decisions jointly with their partners, but not alone. Women's age and educational level are the strongest predictors in the analysis. Women's employment reduces their decision-making participation in children's disciplining and daily cooking-related decisions.
Research limitations/implications
It focuses on married women only, while marital status might be a determinant of decision-making itself and left out the contribution of unearned incomes.
Practical implications
Interventions aimed at increasing women's intrahousehold decision-making participation should not only focus on economic endowments but also comprehend the gendered dynamics governing intrahousehold allocation.
Originality/value
The study incorporates quantitative measures of marital gender roles in the study of intrahousehold decision-making. It also contributes to the literature with insights from contexts where women's involvement in employment increased against a background of patriarchal gender roles.
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Sheak Salman, Tazim Ahmed, Hasin Md. Muhtasim Taqi, Guilherme F. Frederico, Amit Sarker Dip and Syed Mithun Ali
The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation…
Abstract
Purpose
The apparel industry of Bangladesh is rethinking lean manufacturing (LM) deployment because of the challenges imposed by the COVID-19 pandemic. Due to COVID-19, LM implementation in the apparel industry has become more difficult. Thus, the purpose of this study is to explore the barriers to implementing LM practices in the apparel industry of Bangladesh in the context of COVID-19 pandemic.
Design/methodology/approach
For evaluating the barriers, an integrated framework that combines the Delphi method and fuzzy total interpretive structural modeling (TISM) has been designed. The application of fuzzy TISM has resulted in a structured hierarchical relationship model of the barriers with driving and driven power.
Findings
The findings reveal that “lack of synchronization of lean planning with strategic planning”, “lack of proper understanding of lean concept” and “low priority from the top management” are the three top most important barriers of LM implementation in apparel industry.
Practical implications
These findings will help the apparel industry to formulate strategy for implementing the LM practices successfully. The proposed model is expected to contribute to the sustainable development goals (SDGs) such as Responsible Consumption and Production (SDG 12); Decent Work and Economic Growth (SDG 8); Industry, Innovation and Infrastructure (SDG 9) via resilient strategies.
Originality/value
This study is one of few initial efforts to investigate LM implementation barriers during the COVID-19 epidemic in a real-world setting.
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Asia Khatun, Ratan Ghosh and Sadman Kabir
This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among…
Abstract
Purpose
This study aims to determine the number of companies involved in earnings manipulation. Additionally, this study has empirically investigated the common manipulation items among the companies.
Design/methodology/approach
Bangladesh's listed commercial banks are selected as a sample for this study, and financial data from 2009 to 2018 were collected. The likely and nonlikely manipulator Beneish model (1999) divides the sample into two groups. Based on the M-score of the model, the banks are put into two groups. To identify the most influential variables, an independent sample t-test was done with the help of Statistical Package for Social Sciences (SPSS).
Findings
The findings show that banks in Bangladesh have an unstable trend in making manipulated financial reports. Results of the t-test reveal that overstating revenues, increasing intangible assets, lessening cost and accruals are the most appealing items for preparing a fraudulent financial report. The findings of this research work will help the investors take the right decision having the idea of manipulation in the banking sector of Bangladesh.
Originality/value
In the presence of many irregularities in the banking sector Bangladesh, very few studies have been carried out in forensic accounting and fraudulent financial reporting practices. Much research has focused on earnings management techniques. This research specifically focuses on identifying earnings manipulation in financial statements for micro-level variables like accounting accruals, intangible assets, etc. This will help policy-makers and financial statement readers to be proactive while reading financial statements and taking any investment decision.
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Munshi Naser Ibne Afzal, Md Abu Nayeem Sadi and Shamim Ahmad Siddiqui
Corporate social responsibility (CSR) aims at upholding socio-economic condition of deprived communities prevailing in society as well as bringing profitability for corporate…
Abstract
Purpose
Corporate social responsibility (CSR) aims at upholding socio-economic condition of deprived communities prevailing in society as well as bringing profitability for corporate companies themselves. This study investigates to what extent the CSR initiatives of financial institutions in Bangladesh have been able to reach out to deprived communities and support various dimensions of financial inclusion (FI) in the country.
Design/methodology/approach
In this study, both supply-side and demand-side data are included and discussed rigorously as tools to cross-check the result. Both qualitative and quantitative data are incorporated, and graphs and tables are used to represent the critical information better. A triangulation of in-depth interviews with secondary data is used to ensure rigor and trustworthiness. The triangulation approach works as a method to verify secondary data by interviewees in this study.
Findings
The result shows a positive geographical and demographical penetration of CSR activities, but it does not necessarily bring FI in all cases. This study identifies some key issues that prevail in the current context of Bangladesh, such as usage, distance, quality and cost of financial products.
Originality/value
This study makes use of both supply-side and demand-side information and thus explain the reasons behind the involuntary exclusion of financial services.
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Mohammad Ali, Syed Mahbubur Rahman and Guilherme F. Frederico
The readymade garments (RMG) industry acts as one of the foremost vital catalysts for financial as well as social advancement of Bangladesh. Due to the harsh impact of COVID-19…
Abstract
Purpose
The readymade garments (RMG) industry acts as one of the foremost vital catalysts for financial as well as social advancement of Bangladesh. Due to the harsh impact of COVID-19, RMG sector has been confronting a never-seen-before phenomenon. Since the supply chain has seriously been influenced, concern raises among industry and policymakers on how to support against disturbances resulting from pandemics. Accordingly, this research aims to explore the vulnerability and capability factors of RMG sector in Bangladesh, their relationship and how these variables affect supply chain resilience.
Design/methodology/approach
A qualitative research design has been employed. In the first stage, content analysis has been performed. Since COVID-19 is a new experience, newspapers were the source to become acquainted with the vulnerability and capability factors following the guidelines provided by Pettit et al. (2010). In the second stage, in-depth interviews with key informants were conducted to investigate the relationship among the variables and how these factors may influence supply chain resilience.
Findings
This study identifies fourteen capability factors and their sub-factors of RMG industry in Bangladesh in order to improve the resilience capacity against the vulnerabilities in the context of COVID-19 pandemic.
Research limitations/implications
This research is based on the setting of particular industry in Bangladesh, where respondents are immersed in a unique culture. Special care is required to generalize the results to other segments and phenomena.
Practical implications
The framework recognizes the balanced and unbalanced strength with the capability's components and find the relation between capabilities and vulnerabilities within the fashion industry. By creating the resilience network with the four conceivable positions, companies can find themselves with their capability's components and natural vulnerabilities.
Originality/value
This study investigates diverse components of capability figure against vulnerabilities to create the supply chain resilience. This paper, moreover, develops with four conceivable positions with their capabilities against existing vulnerabilities which brings timely contribution considering the context of COVID-19.
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This study aims to examine the mediating role of entrepreneurial skills developed by undergraduates (ESDU) in the relationship between entrepreneurship education (EE) and the core…
Abstract
Purpose
This study aims to examine the mediating role of entrepreneurial skills developed by undergraduates (ESDU) in the relationship between entrepreneurship education (EE) and the core values of sustainable development (CVSD).
Design/methodology/approach
This is a correlational study that used a structured questionnaire for quantitative data collection from 399 purposively selected Nigerian university undergraduates.
Findings
The results confirmed the statistically significant and positive mediating role of ESDU on the relationship between EE and the CVSD.
Originality/value
This study has contributed to the mediating role of ESDU in the relationship between EE and the CVSD. This interrelationship can further provide a better understanding or insights into how ESDU can help mediate the relationship between EE and the CVSD.
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Keywords
Philipp Galkin, Carlo Andrea Bollino and Tarek Atalla
China is a major energy import powerhouse, its trade deals have significant impact on international energy trade and global energy markets. The purpose of this paper is to explore…
Abstract
Purpose
China is a major energy import powerhouse, its trade deals have significant impact on international energy trade and global energy markets. The purpose of this paper is to explore the role of energy in China’s preferential trade agreements (PTAs) and their impact on Chinese imports of oil, gas and coal.
Design/methodology/approach
An extended trade gravity model framework is applied to explore the dynamics of China’s annualized energy import flows from the 22 economies that have PTAs with it for the period 1995–2015.
Findings
The effect of PTAs on trade patterns varies across the product groups and agreement clauses. The dominant factor affecting trade flows of coal, crude oil and oil products is the average tariff level. Its impact is less significant for gas imports, which are more affected by policy arrangements represented by a PTA variable. The depth and scope of a PTA do not affect Chinese energy imports patterns.
Research limitations/implications
This paper is focused on exploring the effect of China’s trade and foreign relations strategies on its energy imports through the prism of its PTAs. Estimating the direct impact of China’s initiatives in the areas of trade, investment, security, culture, etc., on its trade flows of energy products and other product groups using the methodological framework proposed in this study would contribute to better understanding of the issue.
Practical implications
The findings can assist both China and energy exporting countries that target Chinese market in better understanding the drivers of trade flows of energy products and design their PTA strategies accordingly.
Originality/value
This study applies the trade gravity model framework to assess the impact of specific components of preferential trade agreements – tariff reduction and depth and scope of agreement – on energy trade flows differentiated by product group.
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Bidit Lal Dey, John M.T. Balmer, Ameet Pandit and Mike Saren
The purpose of this paper is to examine how young British South Asian adults’ dual cultural identity is exhibited and reaffirmed through the appropriation of selfies.
Abstract
Purpose
The purpose of this paper is to examine how young British South Asian adults’ dual cultural identity is exhibited and reaffirmed through the appropriation of selfies.
Design/methodology/approach
The research adopts a qualitative perspective and utilises a combination of in-depth interviews and netnographic data.
Findings
The appropriation of the selfie phenomenon by young British South Asian adults reifies, endorses and reinforces their dual cultural identity. As such, their dual cultural identity is influenced by four factors: consonance between host and ancestral cultures, situational constraints, contextual requirements and convenience.
Research limitations/implications
In terms of the selfie phenomenon, the study makes two major contributions: first, it analyses young British South Asian adults’ cultural dualism. Second, it explicates how their acculturation and their dual cultural identity are expressed through the appropriation of the selfie phenomenon.
Practical implications
Since young British South Asians represent a significant, and distinct, market, organisations serving this market can marshal insights from this research. As such, managers who apprise themselves of the selfie phenomenon of this group are better placed to meet their consumer needs. Account, therefore, should be taken of their twofold cultural identity and dual British/Asian identification. In particular, consideration should be given to their distinct and demonstrable traits apropos religiosity and social, communal, and familial bonding. The characteristics were clearly evident via their interactions within social media. Consequently, senior marketing managers can utilise the aforementioned in positioning their organisations, their brands and their products and services.
Originality/value
The study details a new quadripartite framework for analysing young British South Asian adults’ acculturation that leads to the formation of their dual cultural identity and presents a dynamic model that explicates how cultural identity is expressed through the use and appropriation of technology.
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Mohammed Ayoub Ledhem and Mohammed Mekidiche
This paper aims to investigate empirically whether Islamic securities enhance economic growth in the Southeast Asian region based on the endogenous growth theory using the…
Abstract
Purpose
This paper aims to investigate empirically whether Islamic securities enhance economic growth in the Southeast Asian region based on the endogenous growth theory using the non-parametric analysis.
Design/methodology/approach
This paper applies panel quantile regression with Markov chain Monte Carlo optimization as an optimal non-parametric approach to investigate the effect of Islamic securities on economic growth starting from 2013Q4 to 2019Q4 in Southeast Asia. Total issued Islamic securities holdings are employed as a measure for Islamic securities, while the gross domestic product is employed as a proxy for economic growth. The sample includes all working Islamic financial foundations in the top progressive Islamic securities markets' countries of Southeast Asia (Malaysia, Indonesia and Brunei Darussalam).
Findings
The findings confirm that the increase of issuing Islamic securities in Islamic capital markets of Southeast Asia is increasing the levels of economic growth, reflecting the weighty role of the Islamic capital market development as an active contributor to economic growth.
Practical implications
This research would fill the literature gap by exploring Islamic securities–economic growth nexus in Southeast Asia using a robust non-parametric approach based on the endogenous growth theory for better estimation results. The findings of this review serve as a roadmap for financial analysts, policymakers and decision makers to stimulate the Islamic securities markets as another source of finance which can promote the economic growth.
Originality/value
This research is the first that investigates empirically the Islamic securities–economic growth nexus in Southeast Asia using a new empirical investigation built on the non-parametric analysis and outlined within the theoretical context of the endogenous growth model to gain robust evidence about this nexus.
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