7 research outputs found
Determinants of intellectual capital disclosure: an investigation on DS30 firms in Bangladesh
No full textResearch aim: The study aims to investigate intellectual capital disclosure (ICD) practices and its determinants in Bangladesh.
Design/Methodology/Approach: The top 30 firms known as DS30 companies that reflect around 51 percent of the total equity market capitalisation have been considered as a sample. Content analysis is used to extract the data from the annual report of the respective firm for the years 2013 to 2017. Multiple regression analysis is performed to identify the determinants of ICD.
Research findings: This paper finds that board independence and globally affiliated auditors have a substantial positive impact on ICD. In contrast, board gender diversity documents marginally significant negative association with ICD. However, our examination does not show any significant impact of board size, leverage, profitability and firm size on ICD quality.
Theoretical contribution/ Originality: This study differs in its approach of narrowing down the items of ICD index to maintain the perspective of a developing country like Bangladesh. It is a longitudinal study and does not consider any particular industry of Bangladesh to identify the drivers of ICD.
Practitioner/ Policy implication: Policymakers and regulators could consider the factors identified in this paper for setting corporate reporting regulations, particularly corporate governance mechanisms.
Research limitation: This study considered only the top 30 firms and 30 disclosure items. Our investigation is limited to only the annual reports of the respective companie
Sustainability Reporting Practices: Evidence from Bangladesh
No full textThe objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.</jats:p
Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh
No full textThis study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.</jats:p
Women on boards, ownership structure, and CEO compensation : evidence from an emerging economy
No full textPurpose: This study aims to investigate the association between the presence of women on boards and chief executive officer (CEO) compensation, and to examine how institutional and foreign ownership moderate this relationship within the context of an emerging economy. Design/methodology/approach: The analysis focuses on the financial sector, encompassing both banks and non-bank financial institutions, over the period from 2013 to 2022. Ordinary least squares (OLS) regression models are employed to assess the associations. Findings: The results indicate that firms with a higher proportion of women directors on their boards tend to have higher CEO compensation. However, this positive relationship is negatively moderated by institutional and foreign ownership. The findings remain robust after addressing potential endogeneity concerns, including observable heterogeneity bias and reverse causality, and alternative measures of female board presence and CEO remuneration. Furthermore, the positive association diminishes when the number of women directors reaches a critical mass, and the moderating effect of institutional ownership is stronger when three or more women are on the board. Research limitations/implications: Since the study data are from Bangladesh’s financial sector, the findings may not be generalisable to other industries or national contexts. Practical implications: The study provides insights for regulators, policymakers, and stakeholders, highlighting the importance of promoting gender diversity in boardrooms and recognising the moderating impacts of institutional and foreign ownership in strengthening board governance. Originality/value: This study adds to the growing literature on board gender diversity in developing economies and the joint effect of women directors and institutional/foreign ownership on board oversight effectiveness.Peer reviewe
A Study on Unmet need for Family Planning among Mothers having under five children attending Routine Immunization Clinic and Paediatric Out Patient Department of NRS Medical College and Hospital, Kolkata
Full text linkIntroduction
Addressing unmet needs in pregnancy is crucial for reducing unintended births, unsafe abortions, and maternal deaths, and for improving maternal and child health. Understanding the extent and addressing the reasons behind it is essential for improving maternal and child health, reducing unintended pregnancies, and supporting women\u27s reproductive rights
Objective
The present study was undertaken to estimate the extent of unmet needs among reproductive age group mothers with under five children and the reasons for the same.
Materials and methods
A descriptive, observational, hospital based cross-sectional study was conducted among 258 consecutive mothers in reproductive age group having less than five years old children, attending the Paediatrics OPD and Routine immunization Clinic of NRS Medical College and Hospital, between October and November 2022. A predesigned semi structured interview schedule was used to collect data. Collected data were entered into Microsoft Excel and analysed using SPSS (Version 20).
Results
Among socio-demographic characteristics, more than one-third (11.6%) of the study population had unmet need for family planning. Unmet needs were more common in the age group of 15-19 years (24%), had children in the 49- 56-month aged children (23.1%), from rural areas (12.7%), lived in joint families (13.2%), belonged to Hindu religion (11.7%), belonged to the scheduled tribe (25%), were educated above HS levels (14.7%), in service (14.3%), belonged to SES (Class IV) and had no autonomy (13.5%).
Among obstetric characteristics patients with age at marriage between 26-30 years (37.5%), age at first pregnancy of 26-30 years (23.1%), duration of marriage < 2 years (15.6%), parity of the mother ≥ 4 (23.1%) and having only female child (23.1%) were more likely to have unmet needs of pregnancy.
Overall, the most common reason for unmet needs of contraception were distance from local centre (11.6%). Among client related reasons the most common cause was fear of side effects (10.5%) and among health facility related reasons, distance from local centre (11.6%) and among opposition. The most common source of opposition towards contraceptive use was from family members other than partner (8.1%).
Conclusion
Unmet need for family planning was seen in 11.6% of the study population. The significant reasons for the unmet needs were Hindu religion, age at marriage between 26-30 years, age at first pregnancy of 26-30 years and having only female child. Overall, the most common reason for unmet needs of contraception were distance from local centre
Role of the SAFE pathway and the mitochondria in HDL cholesterol (and its constituent sphingosine-1-phosphate) induced cardioprotection
No full textHigh density lipoprotein cholesterol (HDL) and its component sphingosine-1-phosphate (S1P) protect against myocardial infarction. Recently, the SAFE (survivor activating factor enhancement) pathway, involving tumour necrosis factor (TNF) and the transcription factor signal transducer and activator of transcription 3 (STAT-3), has been identified as a key signalling pathway in cardioprotection, although the end effector remains unclear
Preliminary study of the interaction of geminivirus taking tomato and tobacco plants as model
No full textIlustraciones, tablasNumerosas enfermedades causadas por begomovirus han sido el resultado de eventos de pseudorecombinación, el cual involucra procesos de transcomplementación y transreplicación. El virus del mosaico amarillo de la papa (PYMV) es un begomovirus que afecta el cultivo del tomate en Colombia, el virus del mosaico dorado de croton (CohGMV), el virus del mosaico dorado de rhynchosia de Colombia (RhGMCV), y el virus moteado de verbena (VeMV) fueron aislados de las arvenses Croton hirtus, Rhynchosia minima y Verbena sp. respectivamente, todas ellas asociadas al cultivo de tomate en Valle del Cauca. El objetivo de este trabajo fue evaluar la posibilidad de que se presenten eventos de transcomplementación heteróloga entre los componentes genómicos A y B de los begomovirus aislados de estas arvenses y PYMV. Para cumplir este objetivo, se co- bombardearon por biobalistica hojas jóvenes de tomate y tabaco con mezclas de componentes genómicos de PYMV-A, PYMV-B, CohGMV-A, RhGMCV-A, y VeMV-B. Posibles interacciones virus-virus entre PYMV, CohGMV, RhGMCV, y VeMV, fueron estudiadas en tres niveles a los 21 y 45 dpi: replicación, movimiento y expresión de síntomas. La replicación y movimiento fue evaluada por la detección de los virus inoculados en hojas bombardeadas y hojas apicales jóvenes, mediante PCR empleando oligos específicos para cada virus estudiado. Finalmente, análisis bioinformaticos de los promotores de los genes AL1, AR1, BL1 y BR1 de PYMV, CohGMV, RhGMCV, y VeMV fueron realizados para identificar elementos cis regulatorios comprometidos en replicación (interones) y movimiento (CLEs). Se evidenciaron eventos de transreplicación y transcomplementación en todas las combinaciones heterólogas evaluadas en plantas de tomate, y en algunas evaluadas en tabaco. Este resultado podría indicar que a futuro podrían emerger nuevos pseudorecombinantes begomovirales a partir de la combinación de los componentes genómicos de PYMV, CohGMV, RhGMCV y VeMV, con probabilidad de mayor capacidad infectiva para el cultivo de tomate en Colombia (Texto tomado de la fuente).MaestríaMagíster en Ciencias AgrariasSe germinaron semillas de tabaco (Nicotiana tabacum var. xanthi) in vitro. Las semillas
fueron desinfestadas con hipoclorito de sodio al 2%, etanol al 70% y agua destilada estéril,
todo este proceso se llevó a cabo en la cabina de flujo laminar, ya que el proceso de
germinación se realizó in vitro en medio basal MS (Murashige and Skoog, 1962).
Se plantó una semilla por frasco, se llevaron al cuarto de crecimiento con condiciones
controladas con un fotoperiodo 16 – 8 h de luz. Este proceso se llevó a cabo en el laboratorio de
Cultivo de Téjidos Vegetales.
Transcurridos 15 días de germinación y con cuatro hojas verdaderas las plántulas de tomate
variedad Santa Clara fueron trasplantadas a materas con capacidad de 1 Kilo que previamente
habían sido llenadas con suelo estéril, las plántulas se protegieron en jaulas con malla antitrips
ubicándolas en la casa de malla de la Universidad Nacional de Colombia sede Palmira. Una vez
pasados 7 días de trasplante, se realizó una fertilización con 15-15-15 complejo N-P-K
CENAGRO ® de manera líquida, para ello se utilizaron 30 gr de fertilizante en un litro de agua
dejando en agitación media por 24 horas, una vez diluido completamente el fertilizante se
adiciono a cada planta a 20ml de la solución; esta fue aplicada hacia el plato de planta con el fin
de evitar cualquier daño por quema. Esta fertilización se hizo con base a el manejo convencional
que se hace en campo en este cultivo, así se evitaba posibles falsos positivos cuando se
presentaran los síntomasProtección de Cultivo
