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This study aims to identify seasonal drought using standardized precipitation index (SPI). The following specific objectives are to generate result and identify seasonal drought and determine different scale of seasonal drought and its impacts on cropping season.

Seasonal SPI was calculated using long-term rainfall data for three seasons. The SPI was calculated using the formula and it is effective for the determinants. This study showed the functional relationship between drought duration, frequency and drought time scale using the SPI. SPI=X−X¯σ.

Seasonal drought occurs more frequently in Bangladesh that affects crops and the agricultural economy every year. More severe drought was recorded during the Kharif-1 and Kharif-2 seasons and most crops were affected in these two seasons. No severe or moderate drought was recorded during the Rabi season. The results showed that monsoon crops were severely affected severely by extreme and severe droughts during the Kharif-2 season. Eventually, the people remain jobless during the monsoon, and they experience food shortages like monga. Several obstacles were recorded during the season, including delayed preparation of land, sowing, transplanting and other farming activities because of monsoon droughts. This study revealed that very frequently, mild dryness occurs in winter, but crop loss is minimal. The scale and occurrence of extreme droughts are more frequent during monsoons and reduce crop yields, affecting livelihoods in the study area. Seasonal drought affects cropping patterns as well as reduce crop yields.

The outcome of this study derived from the secondary data and field data.

The purpose of this study is observing the disclosure pattern of integrated reporting (IR) and investigating its relationship with a firm's operational, financial and market growth performance measured in the form of return on assets (ROA), return on equity (ROE) and market-to-book value ratio respectively in the voluntary disclosure regime of Bangladesh.

This research is quantitative, based on a pooled-OLS regression analysis of 20 firms listed under ten different nonfinancial industries of the Dhaka Stock Exchange (DSE) for three financial years from 2015–2016 to 2017–2018, with 60 firm-year observations. A manual content analysis based on a structured integrated reporting disclosure index (IRDIN) measures the extent of disclosure in the corporate annual reports. The practical model consists of the dependent variable IRDIN and the independent variables ROA, ROE and market-to-book value ratio. The natural logarithm of total assets and financial leverage are the two controlling variables used in the model.

The findings deduced from the empirical results indicate that the IRDIN is positively and significantly related to all three performance variables. Content analysis shows an increasing pattern of disclosure of the constructed index elements by the sample firms.

A Small sample size may deter the generalization of the research findings in other voluntary disclosure regimes. Self-constructed IRDIN index scores may be affected by subjective judgment while assessing the annual reports.

Capital market regulators can gain valuable insights regarding the suitability of implementing IR in Bangladesh as the results show a positive relationship of firm performance with the adoption of this revolutionary paradigm in corporate reporting.

This study adds value to the existing limited literature of IR disclosure and firm performance in Bangladesh by incorporating content analysis and regression analysis to understand how firms respond to the demand of value creation by the stakeholders in a voluntary disclosure regime. This study captures sample firms from all the nonfinancial industries of Bangladesh with a unique IR index, which is the first of its kind.

The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated.

The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models.

The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs’ annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables.

The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies.

Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.

This data sample comprises of 497 observations from 2014 to 2018 of the top 100 market capitalisation of Malaysian public listed companies (PLCs) in Bursa Malaysia. This study used an index score for IT variable and Beneish’s M-score as a proxy to detect earnings manipulations and to classify the companies into non-manipulators and manipulator companies. Value creation measurements consist of four variables under shareholder's value creation and one variable represents value creation through innovation.

The findings show that IT is significantly related to value creation, whereas earnings manipulation had no significant relationship with value creation except for value creation measured using Tobin's Q ratio. The alarming finding is that a fraud predictor, namely earning manipulation, measured by Beneish-M, is not a predictor of whether companies are creating better or less value.

This study is among the early literature that provides empirical evidence of the relationship between IT and value creation. Furthermore, this paper adds to look at the association of earning manipulation and value creation.

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of Bangladesh. Although, the judicial system of Bangladesh comprises Supreme Court, subordinate courts and tribunals. However, this study focuses Supreme Court only to keep the study in a manageable extent.

The study is qualitative in nature and based on content analysis. Dhaka Law Report (DLR), which is a monthly published report on case laws[1] decided by the Supreme Court has been selected as content for this study. Some case laws selected from DLR (2004‐2008) were analyzed using purposive sampling method, with a view to evaluating the effectiveness of judiciary (as an external but formal mechanism of accountability) in accountability of government administration and management and its impact on overall governance.

The most important finding of this paper is that the judiciary is very effective for ensuring legal accountability of government officials, which ultimately contributes to human rights and good governance. However, a major problem found was that until and unless an affected person files a case against a government authority, maintaining the required procedures of judiciary, it (the judiciary) has no scope to settle any disputes. Though there is a provision of Suo Muto (by own initiative) rule of the Supreme Court, this practice is very rare in Bangladesh. Furthermore, the executive is responsible for implementing the verdict of the judiciary. Therefore, if the government has not enough respect for, or does not care to implement judiciary's verdict, justice and rule of law will not be ensured. This study also found some cases like this.

This work does not address detailed issues of governance and is not based on empirical data.

This is a mixed study of judiciary and public administration, which is very rare in Bangladesh. Therefore, it will be brought into line with current practice by the concerned researchers and policy makers in public administration and judiciary.

This paper will be of interest to legal practitioners, policy makers, academicians and those in the field of governance.

Corruption is ubiquitous, deeply rooted in Bangladesh’s socio-political fabric. Over the past two decades, the phenomenon has reached to an extent that it is now inescapable and almost impossible to eradicate. Successive governments have tried several measures to combat corruption without much success. This chapter will probe into the nature and extent of corruption in Bangladesh from a wider perspective and consider some of the underlying historical, social, cultural, political, economic, and administrative reasons for the pervasive malfeasance in the public sector. It will evaluate the effectiveness of anti-corruption laws, and the strategies followed by institutions meant to fight corruption.

This paper seeks to identify the contribution Islamic political economy can make to the contemporary debate which is going on regarding deregulation and the role of the state under transition.

A perspective of Islamic political–economic doctrine is discussed and hypothetical implications of this doctrine for post‐Soviet nations are presented through analysis of existing concepts and case studies.

The paper finds that Islamic political economy itself is not synonymous and based on different schools of law as well as local practices, which makes it flexible in time and applicable in different given conditions. The main finding is about placing ethics in the core of whole policy approach.

Research is more analysis‐based and does not provide enough empirical data. Thus if it were based on the conceptual framework set by the paper surveys and other forms of field research, it would be helpful.

Research comes up with the set of policy recommendations to be implemented as well as with an overall “Three “I” Model” of public policy, which revises the contemporary utilitarian approach to public policy.

The paper proposes an alternative approach to the “state‐economy dilemma”. Review of related literature, on the one hand, and analysis/synthesis of the concepts on Islamic approach to addressing politico‐economic problems of the post‐communist transition, on the other hand, also add value.

Public administration as an aspect of governmental activity has existed as long as political systems have been functioning and trying to achieve program objectives set by the political decision-makers. Public administration as a field of systematic study is much more recent. Advisers to rulers and commentators on the workings of government have recorded their observations from time to time in sources as varied as Kautilya's Arthasastra in ancient India, the Bible, Aristotle's Politics, and Machiavelli's The Prince, but it was not until the eighteenth century that cameralism, concerned with the systematic management of governmental affairs, became a specialty of German scholars in Western Europe. In the United States, such a development did not take place until the latter part of the nineteenth century, with the publication in 1887 of Woodrow Wilson's famous essay, “The Study of Administration,” generally considered the starting point. Since that time, public administration has become a well-recognized area of specialized interest, either as a subfield of political science or as an academic discipline in its own right.