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This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

Solid waste (SW) is the result of rapid urbanization and industrialization, and is increasing day by day by the increasing number of population. This thesis paper emphasizes on the prediction of SW generation in the city of Dhaka and finding sustainable pathways for minimizing the gaps in the existing system.

In this paper, the survey of different questionnaires of the Dhaka South City Corporation (DSCC) was conducted. The data of SW generation, for few years of each month, in the city of Dhaka were collected to develop a model named Artificial Neural Network (ANN). The ANN model was used for the accurate prediction of SW generation.

At first, by using the ANN model with the one hidden layer and changing the number of neurons of the layer different models were created and tested. Finally, according to R values (training, test, all) the structure with six neurons in the hidden layer was selected as the suitable model. Finally, six gaps were found in the existing system of solid waste management (SWM) in the DSCC. These gaps are the main barrier for the better SWM.

The authors propose that the best model for prediction is 12-6-3, and its training and testing results are given as 0.9972 and 0.80380, respectively. So the resulting prediction is so much close in comparison with actual data. In this paper, the opportunities of those gaps are provided for working properly and the DSCC will find the better result in the aspect of SW problem.

This paper aims to address the question of whether acquiring firm directors trading, prior to a merger or acquisition (M&A) announcement, predicts the share market reaction on M&A announcement.

Event studies and cross-section regression were used in this analysis.

This paper finds that acquiring firms with no director trading and firms with net director purchases in the 12 months prior to the M&A announcement earn positive abnormal returns. It is also found that share market reaction to M&A announcements is considerably larger for acquiring firms whose directors do not trade relative to those companies with directors who do trade over the prior 12 months. This director non-trading result is further born out in regression analysis.

The absence of pre-M&A announcement director trading could reflect lower agency costs for the acquiring firm and this might explain to stronger announcement day effect for this group of firms.

The fact that directors choose not to trade in their shares prior to a M&A transaction appears to be viewed as good news by the market.

Director trading is value relevant for the acquiring firm and so it is critical that director trading is transparent.

To the best of the authors' knowledge, this question has not been addressed in the literature before, particularly the finding for firms with no director trading in the period prior to the M&A announcement.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Underdeveloped along with developing countries face enough crisis of human resources in high-tech industries. As a result, the amount of waste is higher along with less productivity. Highly qualified and smart employees are required as the term “Industry 4.0” introduces a lot of sophisticated and complex technologies that dominates productivity. But in those countries, to cope up with this terminology; neither the educational curriculum and method of teaching has been modified nor changed yet nor will be modified soon. So, the engineering students should be introduced with the aims and technologies of Industry 4.0 and its key technologies so that they can prepare themselves as highly skilled and qualified human resources besides academic courses.

This article mainly depicts the causes of poor technical skills of the engineering students of Bangladesh and a new learning process has been proposed. The model proposed is basically inspired by Kaizen philosophy consisting of initiation, sharing and implementation cycles. The key aspects of human resource quality and the possibility of gaining innovative human resources for smart industries are given equal priority here. The prime factor to evaluate any learning outcome is quality and this research is a structured guideline to achieve sustainable quality education needed for “Industry 4.0” to engineering students.

This paper provides statistical analysis on “Fitness of undergraduate engineering students for Industry 4.0”. After applying the proposed methodology on 130 students from different public engineering institutes of Bangladesh, the significant improvement of effectiveness in learning various topics of “Industry 4.0” besides academic studies has justified the method to be a successful one measuring by the criteria for fitness of human resource. This research aims to clarify the sustainable and work-based learning goals and methods for Science, Technology, Engineering and Management (STEM) students and professional courses.

This is a research where the proposed methodology was applied upon academically enrolled engineering students and the result was very satisfactory. A sustainable learning strategy for developing professional skills from academic life can result in better productivity at the beginning of a career. However, this methodology can be applied for job holders or professionals besides their office hours thus it is the future scope of this research methodology.

This research represents the crucial factors related to technical education and skill development for the upcoming challenges and possible remedies needed for Industry 4.0. Therefore, students should become aware of their carrier challenges and the administration concerned for education to minimize the scarcity of skilled human resources needed for the Fourth Industrial revolution.