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This study/paper aims to evaluate the floral richness of the central part of Chattogram city, Bangladesh. Chattogram is recognized as the largest port city and the commercial capital of Bangladesh, which confronts faster urbanization and swift infrastructure development. Green spaces in and around Chattogram city are shrinking sharply, which resulted in rapid loss of floral and faunal resources in this area. The present study was carried out from February 2018 to January 2019 to enumerate the vascular plant species of the Sulakbahar ward located in the central part of Chattogram City, Bangladesh.

The study area was categorized into 10 habitats to assess the variation of floral composition. The extensive whole area survey method was applied to record the flora from all sorts of plant habitats of the research area.

The study enumerated 418 vascular plant species under 315 genera and 120 families including natural, planted and cultivated from the study area. The habit form of the recorded plant composition indicated that herbs (35%) constitute the major plant category followed by trees (34%), shrubs (17%), climbers (12%), ferns (1%) and orchids (1%). The study also indicated that exotic species (50.3%) became dominant than native species (49.7%) in Chattogram city because of their scenic beauty, easy propagation and ornamental value to the city planners and inhabitants.

It appeared that floral resources of the Chattogram city area are in great threat due to aggressive and unplanned infrastructure development for housing, offices and institutions by replacing the green spaces. The study recommended that urgent protection measures should be taken to conserve and protect the existing floral resources for the well-being of the urban people.

This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOBs) on carbon emission issues in the global perspective.

This study uses the carbon disclosure scores of the CDP from 2011 to 2013 (inclusive). A total observation for the three-year periods is 1,175 companies. However, based on data availability for the model, the sample size totals 331 companies in 33 countries with firms in 12 geographical locations. The authors used a model which is estimated using the fixed-effects estimator.

The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption and Tobin’s Q, which is common in the existing literature.

The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms.

There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and Financial Times Stock Exchange (FTSE) rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation.

The study has important implications for putting into practice good corporate governance and, in particular, gender diversity. The outcomes of the analyses advocate that companies that included women directors and had a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP.

In this paper, the authors show that ecological restoration potential through natural regeneration of degraded tropical rainforest is possible. This is significant because at present most of the tropical forest of the world, including of Bangladesh, are degraded.

Regeneration status of Chunati Wildlife Sanctuary (CWS) was assessed through stratified random sampling method using sample plots of 5 × 5 m in size covering 269 sample plots.

A total of 3,256 regenerating seedlings/saplings of 105 species belonging to 35 families were recorded from CWS. From regenerating tree species, maximum (37.83) family importance value (FIV) index was found for Euphorbiaceae followed by Myrtaceae (18.03). Maximum importance value index (IVI) was found for Aporosa wallichii (21.62) followed by Grewia nervosa (16.41). Distribution of seedlings into different height classes of regenerating tree species was also calculated.

Forest scientists are working to find out the best nature-based solution for ecological restoration of tropical rainforests to attain climate resilient ecosystem in a sustainable way. Tropical rain forest has huge plant diversity, and we find that ecological restoration is possible through natural regeneration from its rich soil seed bank. Natural regeneration is the best nature-based solution for sustainable management of the forest.

The authors believe that the findings presented in our paper will appeal to the forest and environmental scientists. The findings will allow readers to understand degraded tropical hill forest ecosystem and its management strategy.

The authors believe that this manuscript will give a clear picture about degraded tropical hill forest ecosystem and its genetic composition, diversity and soil seed bank status to apply appropriate management strategy.

The authors make a fundamental initial effort to conduct a systematic review analysis on “cryptocurrency,” mainly to analyze the way it has been changing the “stereotype” financial transactions, and also identify the probable unexplored research avenues on this innovative investment regime. The study aims to draw the landscape of the current state, prospects, challenges, trends and possible agendas of cryptocurrency in the global market.

Using a quali-quantitative approach widely known as meta-literature review, the synthesis analysis on “cryptocurrency” is conducted. Methodologically, the authors review and analyze the most recent and relevant papers preferably published between 2016 and 2020 in leading business and finance journals of ISI Web of Science (ISI WOS) through bibliometric analysis particularly coupled with content analysis.

The findings of the meta-analysis summarize the relevant stylized facts of the cryptocurrency market: distinctive features of blockchain technology, decentralized payment method, low-cost facility, ensuring pseudo-anonymity, independence from central authority, double spending attack protection, organic and instantaneous nature, among others. In addition, the analysis identified several future research regimes: pricing model, prospect of investment regime, hedging properties, volatility dynamics, information asymmetry, underlying risk factors and bubble-like nature in global cryptocurrency market.

This academic novelty significantly contributes to enhance our knowledge on the current state-of-the-art of digital finance, outlines the research agenda and eventually provides important investment implications for financial managers, research analysts, investors, market practitioners, regulatory compliance professionals and policymakers. Therefore, the findings shed the lights on new investment opportunity in the global market.

Cryptocurrency, virtual currency or digital asset having cryptography for idiosyncratic security features, seems to be a persistent paradigm shift in the digitalized financial system. Despite the continuing growth, the academic research on cryptocurrency is still at nascent stage, particularly because researchers did not deeply draw attention at this financial innovation. In addition, the authors argue that none of the earlier studies yet conducted a meta-analysis on this latest investment regime. Therefore, this review study is the initial attempt to fill up the gap in the finance literature.

This paper aims to investigate the greenhouse gas (GHG)-related disclosure trends, content and strategies of the eight most high GHG-emitting Chinese power companies, over a period when government pressure to manage GHG emissions increased.

Data were collected from the 2000-2009 annual reports, corporate social and environmental responsibility reports and websites of eight Chinese power companies. Content analysis results were supplemented with excerpts from documents written in English or Chinese. Legitimacy theory informed the interpretation of the findings.

GHG-related disclosures increased from 2002 when the Chinese Government ratified the Kyoto Protocol and promulgated stringent environmental regulations. However, some expected types of GHG-related disclosure were absent or rare. Disclosure practices were found to be underpinned by reputation management objectives and reflected a symbolic rather than substantive legitimation strategy.

This study extends the literature on GHG-related disclosures by carbon-intensive firms and points to the need for future research to examine such disclosures in different countries to appreciate the variety in practice.

While the Chinese Government appears to have driven the emergence of GHG-related disclosure practices, companies can effect improvement by expanding the scope and content of what they disclose. Also, the growing emphasis on website disclosures may present challenges in ensuring the reliability and assurance of GHG disclosures.

This is the first study to examine GHG-related disclosure practices by Chinese power-generating companies, a sector crucial to managing the GHG effects of China’s significant economic growth.

The purpose of this study is to examine the impact of emission trading system, board risk management committee and firm age on firms’ responsiveness to climate change in Carbon Disclosure Project (CDP) 2011. More specifically, this study investigates whether global corporation’s responses on carbon-related disclosure are influenced by some specific attributes.

The study covers a sample of 500 companies in 38 countries in 12 geographical locations. It uses the carbon disclosure scores in the CDP 2011 as the dependent variable. The authors estimate the OLS regression model to investigate the hypotheses.

The findings demonstrate that the presence of an emission trading system, a board risk management committee and the firm age have a significant positive relationship with carbon disclosure scores (i.e. CDP scores). However, the impacts of the board risk management committee and firm age on CDP scores are not moderated by the emission trading system at the firm level, suggesting that they have an independent and substitutive effect on climate change-related risk disclosure.

The study may be of relevance to investors and other stakeholders in evaluating the accountability of companies in relation to strategies for managing climate risk.

Understanding the micro-start-up resources and its relationships with entrepreneurial orientation and performance is unique because it operates a business in a poor resource setting. However, poor resource settings of micro-start-up are not adequately examined into the literature in relation to entrepreneurial orientation and performance. Therefore, grounded on resource-based view, this paper aims to attempt to examine the relationships between resource capital, entrepreneurial orientation and performance in a developing country context.

To establish this, the authors conducted a survey among 180 micro-entrepreneurs from Bangladesh and analyzed the data using the partial least squares structural equation modeling (PLS-SEM) approach.

The results demonstrate the mediating role of entrepreneurial orientation on the relationship between human and financial resources and performance, while having partial mediating influence between social resource and performance, therefore indicating the importance of resources for determining business outcomes for micro-entrepreneurs.

These results extend theoretical explanations of micro-entrepreneurship within the poor resource setting context. The findings have implications for identifying micro-firms likely to succeed for the purpose of strategic allocation of resources and supports; they also provide future research avenues.

To the best of the authors’ knowledge, no previous study has established that entrepreneurial orientation plays a critical and mediating role between resource capital and micro-firm performance in a poor resource setting.

The purpose of this paper is to evaluate the service quality in retail banking in the Middle East in general, and Qatar in particular, based on different levels of customers' perception regarding service quality.

This is an analytical study based mainly on the primary data collected through a scientifically developed questionnaire. The questionnaire have been personally administered on a sample size of 120, chosen on a convenient basis from four Qatari banks, i.e. Qatar National Bank, Doha Bank, Qatar International Islamic Bank, and Arab Bank. The questionnaire has been designed on the basis of the study of previous scholars such as Berry et al., Parasuraman et al., Zeithaml and Bitner, and Stafford.

The result indicates that customers' perception is highest in the tangibles area and lowest in the competence area.

In order to achieving higher levels of quality service in retail banking, banks should deliver higher levels of service quality and in the present context customers' perceptions are highest in the level of infrastructure facilities of the bank, followed by timing of the bank, and return on deposit. Owing to the increasing competition in retail banking, customer service is an important part and bank managers should be rethinking how to improve customer satisfaction with respect to service quality.

This paper makes a useful contribution given that there are only a few studies dealing with the assessment of service quality in banking environments.

The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries.

A dataset of 58-listed banks of GCC countries for the period 2010 is used. The methodology is based on multivariate regression analysis.

The result shows that the extent of family ownership, foreign ownership and institutional ownership has a significant positive association with bank performance. However, government ownership does not have a significant impact on performance. Other governance variables such as CEO duality and board size appear to have an insignificant impact on performance.

Better corporate governance mechanisms are imperative for every company and should be encouraged for the interest of the investors and other stakeholders. The study implies that ownership by corporate governance is more effective for GCC countries. The study also suggests that unlike in western countries, corporate boards may not be an effective corporate governance mechanism in GCC countries.

The paper extends the findings of the corporate governance and bank performance relationship in GCC countries that are neglected in the previous literature.

The purpose of this paper is to investigate how business students and business professionals in Qatar perceive the accountancy profession.

The paper designs a survey based on Osgood semantic differential theory of attitude assessment (30 bipolar pairs). The survey is administrated to 400 respondents. Factor analysis reduces variables to five and analysis of variance is employed to study the main differences between groups.

Findings show that professionals and students, taken together, report a fairly positive image of the accountancy profession. However, students' perceptions are more positive compared to professionals. Among students, other demographics affect how students view the accountancy profession.

The sample is limited. Larger samples would confirm or otherwise the findings of this study. Future research could enlarge the scope by including other actors such as educators. Also, exploring other Arab countries would contribute to building knowledge of the subject matter.

The study has implications for the accounting profession regulatory bodies who would certainly benefit from knowledge of the general perception of the profession. Such knowledge could give rise to specific initiatives aimed as enhancing aspects of the profession that are perceived less than positively.

This paper builds on research commencing in the early 1970s concerning perceptions of the accountant and the accounting profession in general. So far, most of the studies have been conducted in developed countries. This study makes a moderate contribution by being one of the few that focuses the research on a new emerging country, namely Qatar.