Suchergebnisse

Compliance with financial reporting guidelines/standards promulgated by Regulatory Bodies has become a crucial issue of the day after a series of corporate debacles over a few years. Regulators, professional bodies and researchers throughout the world have expressed their concern about the need for improved accounting pronouncements and compliance for providing better information than previously required for the preparation and presentation of corporate financial reporting. The present study primarily focuses on the reporting disclosure levels and compliance with Bangladesh Bank (BB) Guidelines, Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Accounting Standard, Bangladesh/International Financial Reporting Standard (B/IFRS) and Securities and Exchange Commission (SEC) Rules of Islamic Financial Institutions in Bangladesh. Annual reports of (08) eight Islamic banks in Bangladesh have been examined for the year ending 2015. The results showed that the Islamic banks significantly followed the selected accounting guidelines/standards under review and did bring remarkable changes in the financial reporting practices made by the Islamic banks in Bangladesh. The study attempted to examine empirically the levels of disclosure in corporate annual reports of Islamic banks in Bangladesh. The study recommended increasing the level of compliance to make their financial reports more informative. The study also tries to ascertain the regulatory necessary requirements in preparing the financial statements of banks under Islamic shariah and tries to display the compliance status of these banks with legislations. The average compliance rate is 93.28% for BB guidelines, 46.54% for AAOIFI Accounting Standard, 48.50% for B/IFRS and 51.99% for SEC rules considering all required aspects of financial reports. Compiling all of the requirements regarding financial reports of regulatory bodies will be helpful for banks to make financial reports convenient.

PurposeDecentralised administrative arrangements and the active function of local government organisations are essential to tackle crisis effectively. Using Bangladesh as a case study, this paper examines the central and local government administrative arrangements during COVID-19 pandemic.Design/methodology/approachThis study applies qualitative content analysis and interviews to explore the local government's role in Bangladesh's COVID-19 management by interviews of 18 participants including government officials, experts, non-government organisations (NGOs) representatives, and the general public. This paper also analysed academic papers, policy documents and other publicly available documents, including newspaper reports.FindingsThe Constitution of Bangladesh intensified the active participation of local government in each administrative unit through decentralised administrative management. This paper however reveals that the administrative arrangement during the COVID-19 pandemic in Bangladesh was primarily a centrally led system. The local government was not sufficiently involved, nor had it integrated into the planning and coordination process. This indicated the absence of active decentralised administration.Originality/valueThis study fills the research gap of the administrative pattern and local relations in COVID-19 management by exploring the local government's role during the catastrophic situation and highlights the importance of decentralised administrative actions in managing the crisis.

AbstractThe main objective of this study was to explore the status of social behavior practices for child protection and well‐being among low‐income urban households in Bangladesh. This study used a survey method, and data were collected through a face‐to‐face structured interview from 378 low‐income household heads from 12 wards (Konabari and Kashimpur) of Zone 5 of the Gazipur City Corporation. Results found that the current status of the presence of child protection services is very low (in many cases, this number is zero except children having birth registered). A significant number (55%) of them were married between 15 and 19 years. The study found a low level of access on the components of social behaviors where around 50% to 60% caregivers stated 4 benefits of key behaviors, necessity of hand washing after defecation and before and after taking a meal, the age of boys and girls to get married off, and know the effect and consequences of child marriage. The chi‐squared tests confirmed extremely high significance in almost all of the components. Findings will be an important guideline for the policymakers, child service practitioners, and human rights workers.