Description:
In attempting to eliminate disease caused by drinking polluted surface water, millions of shallow surface wells were drilled into the Ganges delta alluvium in Bangladesh. The latest statistics indicate that 80% of Bangladesh and an estimated 40 million people are at risk of arsenic poisoning-related diseases because the ground water in these wells is contaminated with arsenic. The clinical manifestations of arsenic poisoning are myriad, and the correct diagnosis depends largely on awareness of the problem. Patients with melanosis, leuco-melanosis, keratosis, hyperkeratosis, dorsum, non-petting edema, gangrene and skin cancer have been identified. The present article reviews the current arsenic contamination of ground water, hydrological systems, groundwater potential and utilization and environmental pollution in Bangladesh. This paper concludes by clarifying the main actions required to ensure the sustainable development of water resources in Bangladesh.
Description:
Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting. Findings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations. Originality/value – The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.
Description:
Aims – This paper aims to examine: the status and the use of financial and non-financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems. Design/methodology/approach – Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi-variate, and multi-variate techniques of statistics were used to test three research questions. Findings – The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non-financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost-benefit perspective and a lack of management support. Practical implications – The findings suggest many companies are using a dashboard of financial and non-financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC. Originality/value – There have been recent calls for more in-depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.
Description:
We investigate the comparative performance of state-owned commercial banks (SOCBs) and private commercial banks (PCBs) of Bangladesh with respect to efficiency and profitability in financing international trade. Taking a ten-year panel data over 2003-2012 of all four SOCBs and four categorised PCBs, we apply the non-parametric approach data envelopment analysis (DEA) to measure and compare efficiency of the banks using output-oriented Malmquist Productivity Indices (MPI). Furthermore, we develop some specialised profitability ratios on trade financing business of the banks to measure profitability. Our results suggest that PCBs are more efficient and profitable compared to SOCBs' although PCBs provide less trade financing than SOCBs'. The study recommends SOCBs to progress technologically for sustaining themselves in the competitive banking sector of Bangladesh. Moreover, we identify the sources of profitability that would explain the banks' strategic position in trade financing business which would motivate more banks to support international traders through trade financing.
Description:
The growth experiences of women-owned Small and Medium Enterprises (SMEs) in the context of a developing economy are examined through the lens of pragmatism. This approach views a businesswoman’s ‘belief’, ‘habit’ and ‘doubt’ as critical for researching gender related issues in entrepreneurship. This study explains the growth aspects of women-owned manufacturing and services SMEs of Bangladesh with the aim of addressing two neglected research issues. One is the scarcity of studies on growth oriented women entrepreneurs in developing countries. The other is the lack of focus on very successful high-growth women-owned firms in the context of a strong male-dominated economy. This study adopts a framework developed out of the Diana International Project to evaluate the factors influencing the growth of these successful, growing, Bangladeshi women-owned businesses. In order to evaluate the growth process itself, this framework was then modified with growth resources and actions as explained by Edith Penrose in her 1959 seminal book The Theory of Growth of the Firm. This allows for the investigation of the effects of managerial and entrepreneurial abilities in growth, and the identification of how firms achieve growth. A multiple-case design is adopted, covering sixteen successful growth-oriented firms in the manufacturing and services sector. SMEs were studied as the basis for firm growth from initial venture creation, while the sector concentration on manufacturing and services reflects the urban nature of the study in examining firms that exist in the capital city of Dhaka. Data from in-depth interviews and supporting documents were used for the case studies and integrated with the theoretical framework. Themes were categorised and patterns compared against the framework. The results of this research suggest that SME growth is a process which is gradual and iterative, comprising a series of growth strategies and approaches. The framework identifies interactive connection between different growth variables and highlights how industry sector and the national context of a growing economy facilitate growth of women-owned SMEs. The case study based research seeks to advance scholarship in relation to women’s entrepreneurship globally and contribute to the understanding of growth oriented women’s entrepreneurship. Building upon existing knowledge, this research endeavours to generate new insights and advance theoretical discourse by providing richness and subtlety to the knowledge of growth process and opening up new avenues for future research.
Description:
The growth experiences of women-owned Small and Medium Enterprises (SMEs) in the context of a developing economy are examined through the lens of pragmatism. This approach views a businesswoman’s ‘belief’, ‘habit’ and ‘doubt’ as critical for researching gender related issues in entrepreneurship. This study explains the growth aspects of women-owned manufacturing and services SMEs of Bangladesh with the aim of addressing two neglected research issues. One is the scarcity of studies on growth oriented women entrepreneurs in developing countries. The other is the lack of focus on very successful high-growth women-owned firms in the context of a strong male-dominated economy. This study adopts a framework developed out of the Diana International Project to evaluate the factors influencing the growth of these successful, growing, Bangladeshi women-owned businesses. In order to evaluate the growth process itself, this framework was then modified with growth resources and actions as explained by Edith Penrose in her 1959 seminal book The Theory of Growth of the Firm. This allows for the investigation of the effects of managerial and entrepreneurial abilities in growth, and the identification of how firms achieve growth. A multiple-case design is adopted, covering sixteen successful growth-oriented firms in the manufacturing and services sector. SMEs were studied as the basis for firm growth from initial venture creation, while the sector concentration on manufacturing and services reflects the urban nature of the study in examining firms that exist in the capital city of Dhaka. Data from in-depth interviews and supporting documents were used for the case studies and integrated with the theoretical framework. Themes were categorised and patterns compared against the framework. The results of this research suggest that SME growth is a process which is gradual and iterative, comprising a series of growth strategies and approaches. The framework identifies interactive connection between different growth variables and highlights how industry sector and the national context of a growing economy facilitate growth of women-owned SMEs. The case study based research seeks to advance scholarship in relation to women’s entrepreneurship globally and contribute to the understanding of growth oriented women’s entrepreneurship. Building upon existing knowledge, this research endeavours to generate new insights and advance theoretical discourse by providing richness and subtlety to the knowledge of growth process and opening up new avenues for future research.
Description:
Arsenic contamination of drinking water, which can occur naturally or because of human activities such as mining, is the single most important public health issue in Bangladesh. Fifty out of the 64 districts in the country have arsenic concentration of groundwater exceeding 50 µg L
Description:
Information concerning complementary feeding (CF) practice during infancy and early childhood is still scarce in Bangladesh. Therefore, this study aimed to estimate the level of CF among children of 6-23 months and identify individual, household and community level determinants in Bangladesh.
Description:
Information concerning complementary feeding (CF) practice during infancy and early childhood is still scarce in Bangladesh. Therefore, this study aimed to estimate the level of CF among children of 6-23 months and identify individual, household and community level determinants in Bangladesh.
Description:
Purpose – The purpose of this paper is to explore the attitudes and perceptions of senior managers in Bangladesh with regard to corporate social responsibility (CSR), focusing on the impact of CSR promotional programmes in fostering an affirmative view of sustainable development. This issue has special significance in a country that is one of the fastest growing economies in south Asia and also particularly vulnerable to the effects of climate change. Design/methodology/approach – Data were collected through semi-structured interviews with a diverse group of 32 managers of large enterprises operating in a variety of industries. Findings – The positive attitudes observed suggest that various programmes adopted to promote CSR have had some effect. However, sustainable development and environmental issues tend to remain on the periphery of managers’ understandings and perceptions of CSR. Research limitations/implications – This study aids understanding of how business managers may respond to CSR promotional campaigns. Further studies in other comparable countries, and in other settings where CSR is poorly established, are encouraged in order to provide more comprehensive insights and overcome the limited sample size of the current study. Practical implications – While insights to how the managers of local enterprises can be persuaded to become more effectively engaged in CSR are provided, a need to foster a more comprehensive notion of CSR is also identified. Originality/value – As well as contributing to redressing the strong bias towards developed country settings in CSR research, this research is novel in exploring how CSR promotional efforts may influence the attitudes and perceptions of managers.
Description:
Purpose: The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach: The present study employed a survey of members of the ICAB. Findings: Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face. Practical implications: The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective. Originality/value: This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
Description:
This is a comparative study of Domestic Violence (DV) between Australia (Victoria) and Bangladesh. It examined the interrelationship between factors which contribute to DV, government policies and legislation developed to deal with DV, and organisational responders (police and DV Crisis Support Services) implementing strategies and remedies in the policies and legislation. A comparative country case study strategy was adopted utilising triangulation of methods of data collection including an analysis of the countries’ respective policies and legislation and conducting in-depth interviews with key responder personnel. The conceptual framework identified policies and legislation as Steering Media, which influenced a society’s beliefs embedded in the Lifeworld, and which guided the actions of responders to DV in the two different countries’ Systems. Differences and similarities were found between the two countries. The main common factor was the identification of gender inequality as an underlying factor causing DV. Some social and cultural factors exist in both countries such as poverty. Some factors were specific to Australia, such as the consumption of alcohol; and in Bangladesh, such as dowry and dependency on men. Of significance is that gender equality is enshrined in the Bangladeshi Constitution, while Australia relies on legislation that could potentially be changed to disadvantage women. Differences revealed include identification of victims and perpetrators, with Bangladesh specifically naming women and children as victims but never the perpetrator and Australia (Victoria) naming any family member as victim or perpetrator. Also, responders deal with DV victims and perpetrators differently according to the policies and legislation of both countries. This research has implications for both theory and practice in both countries. The findings have potential to contribute to changes in policy and legislation related to DV as well as in the practice level by responders across both countries, learning from each other in the process.
Description:
This is a comparative study of Domestic Violence (DV) between Australia (Victoria) and Bangladesh. It examined the interrelationship between factors which contribute to DV, government policies and legislation developed to deal with DV, and organisational responders (police and DV Crisis Support Services) implementing strategies and remedies in the policies and legislation. A comparative country case study strategy was adopted utilising triangulation of methods of data collection including an analysis of the countries’ respective policies and legislation and conducting in-depth interviews with key responder personnel. The conceptual framework identified policies and legislation as Steering Media, which influenced a society’s beliefs embedded in the Lifeworld, and which guided the actions of responders to DV in the two different countries’ Systems. Differences and similarities were found between the two countries. The main common factor was the identification of gender inequality as an underlying factor causing DV. Some social and cultural factors exist in both countries such as poverty. Some factors were specific to Australia, such as the consumption of alcohol; and in Bangladesh, such as dowry and dependency on men. Of significance is that gender equality is enshrined in the Bangladeshi Constitution, while Australia relies on legislation that could potentially be changed to disadvantage women. Differences revealed include identification of victims and perpetrators, with Bangladesh specifically naming women and children as victims but never the perpetrator and Australia (Victoria) naming any family member as victim or perpetrator. Also, responders deal with DV victims and perpetrators differently according to the policies and legislation of both countries. This research has implications for both theory and practice in both countries. The findings have potential to contribute to changes in policy and legislation related to DV as well as in the practice level by responders across both countries, learning from each other in the process.
Description:
This review aimed to examine the extent of Bangladesh's COVID-19 preparedness and control measures up to 20 January 2021, and to draw some lessons for informing the current and future pandemic responses in Bangladesh in light of Vietnam's responses, which had successfully controlled the pandemic. We performed a content analysis of data to identify similarities and critical discrepancies in epidemiological features and COVID-19 responses between the two countries. Findings indicated that Vietnam reported lower COVID-19 incidence (15 cases per million) and death rate (0.4 cases per million) than Bangladesh, with 3,129 cases per million and a death rate of 46 cases per million. Vietnam reported only 35 deaths, with 22 older individuals (>60 years) compared with 7,950 deaths in Bangladesh, with the highest death rate in older people (45%). An integrated approach combined with widespread contact tracing, better health investment, vaccine development, and strong political commitment enabled Vietnam to control the disease and mitigate its impacts. In contrast, Bangladesh seemed to adopt inadequate and untimely measures in the same domains, potentially contributing to relatively high COVID-19 infections and death rates. To control COVID-19 or inform responses to future pandemics, Bangladesh and similar countries can learn eight lessons from Vietnam. Such transferable responses could prepare health systems and populations for an appropriate global response to the next potential pandemic.
Description:
This review aimed to examine the extent of Bangladesh's COVID-19 preparedness and control measures up to 20 January 2021, and to draw some lessons for informing the current and future pandemic responses in Bangladesh in light of Vietnam's responses, which had successfully controlled the pandemic. We performed a content analysis of data to identify similarities and critical discrepancies in epidemiological features and COVID-19 responses between the two countries. Findings indicated that Vietnam reported lower COVID-19 incidence (15 cases per million) and death rate (0.4 cases per million) than Bangladesh, with 3,129 cases per million and a death rate of 46 cases per million. Vietnam reported only 35 deaths, with 22 older individuals (>60 years) compared with 7,950 deaths in Bangladesh, with the highest death rate in older people (45%). An integrated approach combined with widespread contact tracing, better health investment, vaccine development, and strong political commitment enabled Vietnam to control the disease and mitigate its impacts. In contrast, Bangladesh seemed to adopt inadequate and untimely measures in the same domains, potentially contributing to relatively high COVID-19 infections and death rates. To control COVID-19 or inform responses to future pandemics, Bangladesh and similar countries can learn eight lessons from Vietnam. Such transferable responses could prepare health systems and populations for an appropriate global response to the next potential pandemic.