South Asian Journal of Social Sciences and Humanities
South Asian Journal of Social Sciences and Humanities offers an online open-access platform for researcher, scholars and academicians. SAJSSH publishes articles on a broad spectrum of Social sciences and Humanities. We publish research articles of great quality only after the approval from our reviewers. We have dedicated, sincere and highly experienced editorial team members from different countries and background to assist in developing quality of research papers. Indexing Details: Ebsco, Base, Google Scholar, Crossref, International Scientific Indexing, CiteFactor, Advance Science Index, Research BIB, Index Medicine, Semantic Scholar, UlrichWeb, WorldCat, Open Access, Publon, Jgate and many more
The Role of Financial Accounting in Enhancing The Corporate Financial Performance of Small and Medium Enterprises
This research aims to examine the relationship between financial accounting and the corporate financial performance (CFP) of Malaysian small and medium-sized enterprises (SMEs). The study employed a sample of 120 SMEs spanning the years 2018 to 2024, utilizing secondary data from annual reports and database by using OLS to test the regression analysis. The study found a positive and strong relationship between financial accounting and CFP. The research highlights the essential role that transparent financial accounting and accurate plays in supporting administrative decision-making and financial within firms, contributing to enhanced performance. It also proved that implementing current accounting standards improves the consistency of financial information, which enhances stakeholder and investor confidence and positively influence financial sustainability and growth. The research recommends that firms adhere to financial accounting by accounting standards, improve internal control systems for the financial information, and support the effectiveness of accounting personnel to guarantee transparent financial performance and sustainable.
Copyright (c) 2025 South Asian Journal of Social Sciences and Humanities https://creativecommons.org/licenses/by/4.0
Department of Accounting, College of Administrative and Financial Sciences, Imam Ja'afar Al-Sadiq University, Baghdad, Iraq.
This research seeks to clarify the concept of institutional corruption, which many countries suffer from, especially various developing countries, including Iraq. It takes on multiple, broad dimensions, intertwined with various factors, including the effectiveness of external audit and inspection bodies. Therefore, the importance of the research lies in clarifying the role that external audit and inspection bodies can play in eliminating institutional corruption within the government institutions subject to their oversight, and the extent to which these bodies adhere to regulations and laws to preserve public funds. The research yielded a set of conclusions, the most important of which is that there is a clear role for external audit and inspection bodies in identifying cases of institutional corruption in Iraq, but they do not report them to the relevant anti-corruption bodies in a timely manner. Nevertheless, their absence from performing their duties will lead to increased manipulation of public funds, violations and breaches of financial laws, an increase in embezzlement, waste of public funds, and the exploitation of influence and government positions. The research reached a set of recommendations, including the need for serious work by all official and popular sectors to lift all covers on corruption, especially technical covers. Legal and administrative measures are needed to enable external audit and inspection bodies to combat corruption more effectively. Proposals for draft laws criminalizing practices and actions that contribute to the emergence and spread of corruption are also proposed, and legislative bodies are required to approve and implement them. Managements of state institutions are selected from those with a good reputation and professional competence, not based on criteria of proximity or distance from influential authorities
Judicial Review Automated Decision Issued by Artificial Intelligence System: A Comparative Legal Study of Iraqi and French Law
The purpose of the study is to explore the judicial review of automated decisions issued by artificial intelligence systems, a significant concern for both Iraqi and French law. This led to an investigation and mapping of the challenges involved in compliance with judicial review of automated decisions issued by artificial intelligence systems in France and Iraq. A socio-legal study was adopted, using a functional, library-based comparative approach that focuses on how each legal system responds to a similar set of issues raised by AI-based automated decisions, rather than on finding similarities in formal legal texts. This approach helps identify functional alternatives, regulatory lacunae, and best practices that can be transferred across borders regarding the impact of judicial review of automated decisions made by artificial intelligence systems. The findings revealed that, for Iraq to meet the AI obligation, it must overcome challenges, including cost and complexity. Nevertheless, these costs are lower than the drawbacks associated with non-compliance. Following judicial review, an automated decision issued by an artificial intelligence system can help the Iraqi judiciary grow. However, it is difficult and expensive to comply with these requirements. The current research hopes that the AI regulatory authorities in France and Iraq will adopt more effective measures to ensure efficient compliance with AI.
Copyright (c) 2026 South Asian Journal of Social Sciences and Humanities https://creativecommons.org/licenses/by/4.0
Measuring and Analyzing Marketing Costs based on Activities and their role in Pricing Products and Improving Profitability (Applied Study in the Qadisiyah Dairy Factory)
The research aims to measure and analyze marketing costs on the basis of activities to provide appropriate information for product pricing, diagnose, describe, and explain the nature of the link between marketing expenses and their contribution to increasing the profitability of the company's products in a way that is in line with the advancements and modifications that have accompanied the modern business environment. The research was applied at Al-Qadisiyah Dairy Factory because the factory had many marketing costs that were not accurately measured or analyzed, which negatively affected pricing decisions and, in turn, profitability. The research was applied in the factory for the period (2020-2022). The study reached several conclusions, the most significant of which was that measuring and analyzing marketing costs by activity can provide appropriate accounting information, enabling products to be priced and profitability to be improved in a way consistent with the demands of the modern business environment.
Digital Transformation and Its Impact on Developing Quran and Islamic Education Curricula at the Primary Level
This research aims to examine the impact of digital transformation on the development of the Quran and Islamic education curricula for primary school students. A quasi-experimental approach was adopted, with the research sample divided into two equal groups: an experimental group that used digital transformation in teaching and a control group that used traditional methods. Research tools included an achievement test to measure memorization, comprehension, and application, and a scale to measure Quranic and religious comprehension and understanding. The validity and reliability of the tools were statistically verified. The results showed a statistically significant advantage for the experimental group in academic achievement and Quranic and religious comprehension, confirming the effectiveness of integrating digital technologies and interactive media in improving student learning and skills. The study also highlighted the importance of training teachers to use technology and providing a supportive learning environment that includes modern digital tools and software. The study concludes that digital transformation represents an effective tool for developing religious curricula and improving educational performance. It emphasizes the need to continue updating digital curricula, supporting infrastructure, and designing digital content that is compatible with Islamic values and the objectives of primary education .
Development of a Partnership-Based Managerial Competency Model for School Principals through Transformational Leadership
The development of school principals' managerial competencies requires a holistic and integrated approach to address the challenges of 21st-century education. This study aims to develop a model of school principals' managerial competencies that integrates transformational leadership and strategic partnerships. The research uses a Research and Development (R&D) approach with the ADDIE model limited to the Development stage. Model validation involves 2 media experts, 2 subject matter experts, and 2 vocational experts. Validity analysis uses Aiken's V index with criteria V ≥ 0.80 (highly valid) and 0.60 ≤ V < 0.80 (valid). The developed model produced an integrative framework called the "ADAPT Model" (Analysis-Design Action-Partnership-Transformation) which includes 5 training modules. Validation by media experts resulted in Aiken's V = 0.889 (highly valid), subject matter experts = 0.889 (highly valid), and vocational experts = 0.900 (highly valid). The model integrates three key elements: transformational leadership, managerial competence, and strategic partnership into one comprehensive framework. The developed model is valid and feasible for use in developing the managerial competence of primary school principals, with advantages in its integration of a transformational approach, its contextual relevance to primary school conditions, and its orientation towards strategic partnership practices.
Development And Validation Of Quizizz Media For Ipas Learning In Primary Schools
This study aims to develop and validate Quizizz-based learning media for the Science subject, specifically on force and motion, for fifth-grade elementary school students. The research method used is Research and Development (R&D) with the ADDIE model, limited to the Development stage. The research subjects included 20 students and 3 teachers for needs analysis, as well as 9 expert validators (3 subject matter experts, 3 language experts, and 3 media experts). The research instruments were a needs analysis questionnaire and a validation sheet using the Aiken index. The data were analysed descriptively and quantitatively. The needs analysis results showed that teachers and students had a strong need for interactive media, with an average score of 3.48-3.55 (69.6%-71%). The expert validation results showed that the media was highly valid, with Aiken indices of content validity 0.925 (80% of indicators reached 1.00), language validity 0.94, and media validity 0.91. All items in the instrument were in the range of 0.67-1.00, with the majority ≥0.80 (highly valid). A small-group trial (6 students) showed initial effectiveness, with an average score increase from 43.75 to 93.33 (N Gain = 0.86; high category) and 100% mastery. The study concluded that the developed Quizizz media met the criteria of validity, feasibility, and potential for implementation in IPAS learning in primary schools.
Development of Literacy Interactive Flashcards to Enhance Indonesian Vocabulary Competence in Primary Schools
Indonesian vocabulary learning in primary schools is hindered by students' limited contextual comprehension and the lack of interactive, integrated educational resources. This research aims to develop and validate Literacy Interactive Flashcard (Litraflash) as an alternative medium for fourth-grade Indonesian language instruction. Using the Research and Development (R&D) approach with the ADDIE model (Analysis, Design, and Development stages), the study involved fourth-grade students and teachers as research subjects. Data collection instruments included needs analysis questionnaires and validation sheets for material, media, and practitioner experts. To ascertain the feasibility of the media, data were examined using descriptive quantitative and qualitative methods. The results demonstrated high validity across all sectors: material expert validation (87%), media expert validation (89%), and practitioner validation (87%). These scores categorize Litraflash as "very valid," indicating it is relevant, practical, and beneficial for classroom use. This study's innovation lies in the hybrid integration of physical flashcards with QR codes linked to Google Sites, instructional videos, and gamification platforms such as Wordwall and Quizlet. This innovation bridges the gap between traditional text-based learning and digital media, providing an easily implementable solution for primary education. This study contributes to the field of literacy media development and Indonesian language pedagogy.
Becoming “Smart”: Youth, Smartphones, and Consumer Culture in Urban Bangladesh
In technologically advancing Bangladesh, smartphones are central to progress yet are fostering a new consumer culture among youth. This qualitative study investigates how smartphone consumption cultivates a consumption-centred lifestyle and reinforces class and identity-based inequalities. It further explores how these devices generate new norms concerning relationships, pleasure, and self-perception. Data were collected via ethnographic interviews, focus group discussions, case studies, and observation with 45 students across three universities. Findings reveal that purchases are driven more by brand value and social acceptance than technical utility. Influenced by capitalist structures, youth frame consumption as a pathway to pleasure, identity, and social belonging, a process that perpetuates social inequality. A palpable social pressure to participate in this consumerism was evident. Ultimately, smartphone usage has become a cultural determinant of "being smart," a perception shaped by society, family, media, and corporate interests. The study concludes that this dynamic exacerbates class division. These findings aim to equip educators, development organizations, and policymakers to address these inequalities and guide a more critical, beneficial engagement with technology.
Disability, Representation and Voice of Resilience: A Study of Christy Brown's My Left Foot
Literature plays a significant role in representing the body, and its literary interventions transform perspectives on and practices regarding disability, further reshaping society's stance. Literature and history have ample examples of the achievements of disabled persons, but they too had to undergo rejection, exclusion and defiance before positioning themselves into the mainstream. Christy Brown suffered from cerebral palsy and authored a memoir, My Left Foot, which is an example of the struggle to break society’s preconceived notions about disability. His medical condition segregated him from the immediate social environment. Despite facing constant challenges, Christy produced a text that showcases existing social patterns and further raises the voice for the beliefs to be re-examined or altered. Marginalisation and exclusion reduce the opportunities to contribute productively. The marginalisation of the disabled describes the way disability is understood in the international context and discourses. The lives of the disabled have been a history of silence, further relating to Gayatri Spivak’s ‘Can the Subaltern Speak’. The present paper will discuss disability not as a feature of ‘dysfunctional’ bodies and minds, but as a creation of social structure. Secondly, it will examine how literature represents and constructs the concept of disability and can serve as a tool for inclusivity. Thirdly, the study will examine the silence, representation, and socio-cultural dimensions of My Left Foot to highlight the factors that bridge the gap between individual and societal beliefs.
Impact of Ambient Air Quality on Respiratory Morbidity: A Retrospective Trend Analysis of The Cases Reported In The Regions of Delhi, India
Air pollution remains a major public health challenge in Delhi, for past decade in India with elevated AQI, PM2.5, and PM10 levels closely associated with respiratory morbidities evident through the number of admissions in the emergency departments of the health facilities across regions of Delhi, India. This study analyses five years of data (from years 2018–2022) to examine persistence of linkage between air quality and respiratory morbidity, including cases requiring nebulization and ventilator support. Respiratory cases peaked at 983,339 during periods of severe pollution in the year 2018, declined in 2020 following lockdown measures, and rose again to over 192,000 after restrictions were lifted and normal activities resumed. The study recommends a balanced mainstreaming of systemic policies with strategic approaches to implement laws and rules as well as regulatory standards and public guidelines, specifically targeting vulnerable populations in the form of regulatory to control the air pollution generating sources and practicing community–driven desirable behaviours adhering to the governmental advisories to prevent alarming levels of air pollution and related respiratory morbidities leading to pre-mature mortalities.
Effectiveness of TRIZ Invention for Enhancing Design Creativity in High School Students: The role played by teacher self-efficacy
As education systems evolve to prepare learners for the challenges of the 21st century, there is an earnest need for a holistic educational approach that embraces creativity, innovation, and empowers both teachers and students to offer new insights and creative ideas to survive in the future era. For this purpose, there are different pedagogical interventions such as TRIZ can bring many incumbent benefits and prosperities in the educational context. However, China has a slow pace towards this beneficial strategy and the major reason behind this factor is their conventional conceptions and resistance of teachers and others to embrace new technology. Therefore, this study has proposed a conceptual framework where the study has illuminated previous literature associated with TRIZ, design creativity, teachers’ efficacy and the challenges associated with TRIZ. The study followed a review strategy and explored the last 5 years' papers to gather relevant empirical information from the research. In conclusion, the study has shared that TRIZ is a radical systematic approach that is a great opportunity for educators and policymakers to transform the Chinese educational system and equip educators and students with design creativity and problem-solving skills. However, this beneficial intervention strategy is confined to different conventional challenges and issues as resistance to innovation.
Strategic Factors of Gen Z's Leadership in Technology-Mediated Student Protests: Empirical Insights from the July Movement in Bangladesh
This study investigates how Generation Z (Gen Z) exercised leadership during technology mediated student protests in Bangladesh (July–August 2024), focusing on the communication strategies that enabled collective action for Justice and Institutional Strength. Drawing on survey data from 2,120 participants across schools, colleges, and universities, ten leadership dimensions were assessed using a five-point Likert scale. Structural Equation Modelling (SEM) and confirmatory factor analysis were employed to examine the relationships between leadership traits and digital mobilization tactics. Findings indicate that Adaptive and Resilient Leadership (ARL) serves as the central mechanism driving effective protest leadership, with key contributors including Emotional and Value-Based Leadership (EAVBL), Crowdsourcing and Collective Intelligence (CCI), Global Connectivity and Networked Leadership (GCNL), Rapid Information Dissemination and Crisis Management (RIDCM), and Transparency via Digital Platforms (TATDP). Digital tools such as hashtags, viral campaigns, and narrative storytelling were found to mediate collective action through crowdsourced intelligence, highlighting how technology facilitates decentralized coordination, rapid mobilization, and emotionally resonant leadership. The study develops a conceptual framework integrating leadership strategies and technological engagement, offering empirical insights into how Gen Z leverages digital tools to orchestrate effective, socially transformative protest movements. These findings contribute to scholarship on digital-era leadership, youth activism, and technology-mediated collective action, providing actionable insights for policymakers, educators, and scholars interested in participatory, digitally driven social change.
Navigating VUCA: Strategic Decision-Making in Iraqi Startups from a Dynamic Capabilities Perspective
Iraq’s fragile and resource-constrained entrepreneurial ecosystem exposes startups to persistent environmental turbulence that challenges conventional decision-making structures. Drawing on the theory of dynamic capability, this study examines how the four dimensions of the VUCA environment—volatility, uncertainty, complexity, and ambiguity—shape the strategic decision making process in Iraqi startups. A quantitative cross-sectional research design was employed, and survey data were collected from 200 founders and senior managers using validated five point Likert-type scales. Partial least squares structural equation modeling (PLS-SEM) was applied to assess the measurement and structural models. The results indicate that all four VUCA dimensions exert a positive and significant effect on the effectiveness of the strategic decision-making process. Rather than treating VUCA conditions solely as constraints, Iraqi startups appear to leverage them as catalysts for agility, experimentation, and learning-oriented decision behavior. These findings extend dynamic capabilities theory to an emerging, post conflict context by suggesting that relational and intuitive forms of competence—such as improvisation, experiential learning, and trust-based collaboration—can partially substitute for formal structures and analytical routines. Practically, the study offers insights for entrepreneurs, incubators, and policymakers on how to strengthen startups’ strategic responsiveness through flexible planning, continuous environmental sensing, and dynamic learning mechanisms.
Legal Challenges to Implementing the New Oil and Gas Law in Iraq
The Iraqi oil and gas law was not born of chance with the discovery of oil. Rather, it was a logical consequence of the historical development of oil and gas law and the obstacles it encountered, the most important of which was the sovereignty issue, which we addressed in the introduction to this research. The licensing method and the effectiveness of administrative oversight in granting these sensitive contracts were the basis for approval. The oil sector in Iraq is considered one of the primary economic resources that contribute significantly to the economy. The legal framework for oil extraction contracts is a pivotal element in ensuring national benefit. To regulate this vital sector, oil operations are managed in a legally and transparent manner. These contracts aim to define the relationship between the Iraqi government and local and international companies, ensuring the preservation of the state's rights to its natural resources and providing an investment environment that encourages partnerships with international companies. This legal framework presents significant challenges, as it requires coordination between the various stakeholders, in addition to balancing economic and political interests. This is what we reviewed in our research by examining the shortcomings of the licensing method and the effectiveness of the administration's oversight during the approval and granting of petroleum licenses.
legal challenges to implementing the new oil and gas law in Iraq
Embodied Pluralism: Religious Liberty and Cultural Identity in Urban South India
Hyderabad, one of India’s most historically cosmopolitan cities, is a laboratory for practising religious liberty and cultural identity sustenance. Hyderabad, a cosmopolitan city since its inception, has characteristics that accommodate all communities in all regions without discrimination. Hyderabad has long been marked by a deep-rooted tradition of religious pluralism and the kingdoms that encouraged interfaith tolerance and peaceful coexistence. Freedom of religion is enacted through the interaction of historical traditions, constitutional safeguards, and the everyday practices of migrant communities. Drawing on ethnographic research with Bengali and Bihari groups, the study analyses Durga Puja and Chhath Puja as arenas of migrants who reproduce their traditional rituals and practices in a cosmopolitan city. The study shows that religious freedom in India is not a static right but a lived, place-based phenomenon. It highlights how migrants preserve their traditions and regional identities while participating in a shared civic culture, emphasizing the strength of pluralism in contemporary South Asia.
Shifting Landscapes: Influence of Climate Change on India’s Rural Economies and Livelihoods
This article is intended to analyse the effects of climate change on the rural economy. Climate change and variability affect everyone and every part of the world. It is a serious threat to individual livelihoods and ways of making a living. The study conducted a rapid literature review to provide a timely synthesis of the existing evidence. Changes in climate conditions have significantly impacted ecosystem degradation in recent decades, with dire effects for the rural population, which mostly depends on agriculture and fishing for a living. Undoubtedly, a changing climate has a direct and indirect impact on the economy. Countries like India, whose GDP largely depends on the rural economy, have faced enormous challenges in the last two decades. Many researchers have tried to find the changes in the rural economy and its crisis from an economic and political point of view, rather than Climate change and its impact, which seems to be a simplistic view. However, this article attempts to critically examine the changing rural economies in the context of climate change. This study offers a fresh perspective by analysing rural economic crises through the lens of climate change rather than purely economic or political factors, thereby revealing how environmental shifts fundamentally reshape livelihoods in India.
Challenges and Practices of Implementing Inclusive Education: A Review of Teachers' Classrooms Preparation and Parental Support
In Bangladesh, inclusive education is underscored in the Constitution, the National Education Policy 2010, and the SDGs; however, in practice, this is not without challenges. There are not enough trained teachers; classes are too large, and resources are too scarce. Attitudes towards linguistic disabilities and marginal communities remain negative; weak school leadership and teacher reluctance all conspire against their success. Parent engagement is still minimal because of poverty, stigma, and ignorance. Interference in policy making, as well as politicization, exacerbates the policy–practice gap. This study examines the reasons behind the failure of inclusive education in Bangladesh, with a particular emphasis on the classroom experiences of teachers and the level of parental involvement in the learning process. This research further argues that to achieve inclusion, the cooperative relationship between parents and teachers should be strengthened, teachers' competence should be enhanced, classroom practices should be applied consistently, and long-term plans should be made for marginalized children.
The Role of Artificial Intelligence Applications in Improving Financial Productivity of Private Placements Firms
This research aims to examine the role of artificial intelligence applications (AI) in enhancing and improving the financial productivity of private equity firms. The study tested 118 private placement firms in Malaysia from 2019 to 2024, by using secondary data and annual reports. The research results indicate that AI is positively associated with improving the financial productivity of private placement firms. AI has become an effective instrument in managing and enhancing operational processes; its advanced analytical capabilities, automation of prediction of market trends, repetitive tasks, and decision-making depend on large amounts of data. A range of AI applications were analyzed, and the AI has become a critical factor in enhancing financial productivity in companies and institutions, with multiple impacts spanning operational, analytical, and strategic aspects.
Socio-Cultural Explanation of Newborn Child Health and Illness: An Anthropological Study on The Practice of Ethnomedicine in the Context of Rural Child
The health of infants in rural areas is influenced by factors like medicine as well as traditional and cultural beliefs. The study examines the impact of local beliefs and practices on the health and well-being of newborns in Bhangura village, as well as the significance of ethnomedicine in caring for newborns within the village. Based on interviews, the study suggests that many caregivers act and seek healthcare based on the cultural belief that illness in a newborn was triggered by an evil force. Herbal remedies, rituals and massage are usually used first and only biomedical health care is considered when the traditional ways fail. A person’s decision about medical care is influenced by how accessible it is, its cost, their trust in traditional healers and its suitability with their culture. It is suggested by the study that both ethnomedicine and biomedicine can work together and support newborn health by implementing related policies. This research indicates that how medical support is provided to newborns in rural areas should be influenced by cultural factors for good outcomes.
Beautification as Systemic Violence: A Critical Anthropological Perspective
This study aims to provide a qualitative analysis of the concept of beautification among university female students, analyzing how systemic violence operates through societal structures, institutional norms, and media influences on women’s beautification practices. It also examines the psychological, social, and economic consequences of conformity to beauty norms. Fieldwork was conducted at Comilla University with female students from various departments. Both primary and secondary sources were used for data collection. Respondents were selected using purposive sampling, and a total of 60 participants aged between 20 and 24 years, all currently studying at Comilla University, were interviewed. Qualitative ethnographic approaches guided the research, and data were collected using multiple techniques. Participant observation proved effective, allowing the researcher to live within the community and observe daily life firsthand. The study was further informed by semi-structured interviews, which combined pre-determined questions with the flexibility to explore emerging themes. Research tools included field notes and audio recordings, obtained with the consent of each respondent. Findings reveal that students’ perceptions are conflicted between natural and socially constructed notions of beautification. Beauty norms emerge not from personal preference but as responses to societal expectations, institutional norms, and media influences. As a result of these unattainable beauty standards, students experience social rejection, psychological trauma, and anxiety about unequal job opportunities. This study recommends that policymakers and researchers critically and effectively address SDG-5 in Bangladesh, advocating for a society where women are valued for their intellectual competence and aptitude rather than judged by physical appearance.
From the Evolution of the Waste Management System in Panyu District, Guangzhou City: Examining the Relationship between Public Participation and Institutional Reform
The waste problem in major cities in mainland China is severe, causing significant challenges for local governments. Faced with such a vast amount of waste, local governments often opt for incineration as a primary disposal method. However, incineration brings various issues to local residents, and the government's rigid enforcement has led to public backlash. Public dissatisfaction with government policies has driven efforts to challenge the absolute authority of decision-makers over the system. Various forms of public participation have emerged, and in the process of reforming the waste management system in Panyu District, Guangzhou, it is evident that public participation has provided significant space and impetus for institutional change. This study examines the relationship between public participation and institutional reform, observing how it prompts the government to alter established systems. In the context of mainland China’s authoritarian regime, where public activities are not entirely free, notable achievements have still been made. The paper begins with a literature review, followed by a detailed exploration of the public’s resistance to the waste management system in Panyu District, Guangzhou, and the government’s responses, assessing whether public participation has driven institutional changes.
Urban Governance and Service Delivery Mechanism: A Slum Based Study of Dhaka Metropolitan
Urban governance encompasses the mechanisms used to manage cities, including public administration and the delivery of services. Effective urban governance is crucial for achieving sustainable and inclusive growth. This study focuses on the most underprivileged group in society: slum dwellers. It uses a quantitative approach to examine the issue. Dhaka Metropolitan is the primary area of focus, with data obtained from the ‘Urban Informal Settlement Survey-2016.’ The author analyzes the functions of the Dhaka Metropolitan service delivery system and the main responsibilities of each department. Next, the study describes the living conditions and livelihoods of slum residents using descriptive statistics, including pie charts, bar diagrams, and tables. MS Excel is used for this purpose. The findings highlight the limitations of slum administration and the reasons behind unreliable service delivery. Additionally, the provision of basic services is inadequate, leading to poor living conditions for the urban poor. This study shows that governance in the Dhaka Metropolitan slums has several areas for improvement. The service delivery system is not functioning properly. The findings also reveal the quality of life of the urban poor, their heavy dependence on informal non-agricultural sectors, poor housing conditions, and limited access to essential services, including healthcare, potable water, sanitation, and education. Ultimately, integrated policies can help address the challenges of service delivery and governance in urban slums by fostering accountability and transparency.
Nature and mystical beliefs in Biakolo’s Inotan and the River Goddess of and Sanusi’s La vie d’un enfant mystérieux
African literary works, since their inception with the advent of colonialism, have explored diverse realities, ranging from critiques of colonial legacies to dictatorship, women's subjugation and empowerment, civil unrest on the African continent, migration, as well as the importance of nature in human day-to-day living. Environmental discourse in African literature, expressed in both English and French, has primarily focused on the aesthetics of nature and human nefarious activities that pose a danger to both nature and human existence, with little attention given to spirituality and mysticism. Using the comparative model as a method and magical realism as a framework, this research seeks to demonstrate that indigenous mystical beliefs are intricately tied to the natural environment. Specifically, water bodies (rivers) and trees are identified as key mystical habitats while shedding light on the multifaceted nature of African mystical beliefs and their profound connection to the environment. The research argues that nature transcends mere aesthetics, serving as a complex and enigmatic realm accessible only to those initiated into its ontological landscapes, as it reveals a deeper understanding of the intricate relationship between culture, spirituality, and the environment in African literature. It also highlights the significance of acknowledging the diversity of mystical beliefs shaped by distinct ecological landscapes, with potential implications for environmental discourse.
Festivals as a Communicative Space in Assam and Arunachal Pradesh Borderland: A Study of Ali-Aye-Ligang and Solung
This study investigates the role of festivals as space for communication that enhance interethnic relationships. By concentrating on the Ali-Aye-Ligang and Solung festivals within the Mishing and Adi communities, it analyzes how cultural expressions and mutual engagement facilitate intercultural dialogue and promote social unity. Employing a qualitative ethnographic methodology, data were collected through interviews and participant observation during the festival cycles of 2023-2024. The analysis illustrates how these festivals function as venues for cultural negotiation. Moreover, the results indicate that festivals serve as grassroots mechanisms for peacebuilding, fostering mutual understanding, and enhancing community resilience in a politically sensitive and ethnically diverse borderland. Rather than being simple celebrations, Ali-Aye-Ligang and Solung emerge as essential communicative actions that transform the borderland into a realm of coexistence and shared cultural identity.
Framing Development And Resistance: A Content Analysis Of Media Narratives On The Siang Upper Multipurpose Dam
This study conducts a qualitative content analysis of news articles from The Hindu and The Arunachal Times, examining how media frame the proposed Siang Upper Multipurpose Project (SUMP) in Arunachal Pradesh. The analysis reveals that The Hindu predominantly frames the dam in terms of national policy, developmental progress, and strategic considerations, whereas The Arunachal Times focuses on indigenous rights, cultural and ecological concerns, and procedural issues such as the absence of Free, Prior, and Informed Consent (FPIC). The Hindu's coverage tends to highlight institutional perspectives and national interest narratives, while The Arunachal Times amplifies grassroots opposition and local perspectives. These divergent framings illustrate the media's dual role in both legitimizing state-led development narratives and empowering indigenous resistance. The study contributes to understanding how media narratives shape public discourse on controversial infrastructure projects, highlighting implications for environmental communication and the representation of marginalized voices.
Muslim And Hindu Women’s Inheritance Rights in Bangladesh: An Empirical Study
This study aims to examine the status of Muslim and Hindu women’s inheritance issues in Bangladesh through empirical research. The empirical study aims to investigate the perceptions of ordinary people (both men and women) regarding inheritance issues, in conjunction with expert observations, and to assess the impact of such perceptions on women’s empowerment and the country's development agendas. Based on the empirical findings, the study suggests some workable solutions that the Government may consider to ensure gender equality and fulfill its commitments under the SDGs.
Modeling the Impact of Mobile Financial Services on Financial Literacy in Rural Bangladesh: A UTAUT2-Based Approach
This paper examines how mobile financial services (MFS) shape financial literacy in rural Bangladesh through the UTAUT2 lens. We surveyed 432 rural MFS users across five districts and analyzed the data with SmartPLS 4.0 using structural equation modeling. The measurement model met standard criteria for reliability and convergent/discriminant validity. In the structural model, performance expectancy, effort expectancy, social influence, hedonic motivation, and price value emerged as the strongest drivers of behavioral intention to use MFS. Facilitating conditions and habit were positively related to actual use, and behavioral intention strongly translated into usage. Crucially, MFS use showed a positive and statistically significant association with financial literacy, suggesting that routine engagement with mobile money enhances users’ financial knowledge, awareness, and decision-making. The findings point to practical steps for policymakers and providers: improve usability and infrastructure in rural areas and run community-based awareness campaigns to broaden adoption. Pairing in-app literacy features or programs with MFS platforms could further accelerate financial empowerment outside urban centers. Conceptually, the study extends UTAUT2 by linking adoption determinants and subsequent usage to downstream financial-literacy outcomes, offering new insight into the socioeconomic effects of digital financial inclusion in rural settings.
The Effect of Liquidity Ratio on the Company Financial Performance: Evidence from a Developing Economy
This study purposes to analyze the link between liquidity ratios and the company financial performance of companies in developing economy. It used secondary data from 118 companies from 2020 to 2024 by using Stata data analysis software. The study found a important and positive association between liquidity ratios and company financial performance. The connection is of great significance to financial managers, investors, and policymakers, particularly in environments in the economy characterized by instability and financial variability. It was found that firms that hold moderate liquidity lacking investing professionally may smart from a lower return on investment, representative that unnecessary liquidity can be main to ineffective utilization of capital. The study suggests that firms keep a suitable balance in liquidity ratios, enough to cover short-term requests without disrupting utilization of existing funds for productive investments. Firms should grow continuing logical models to display liquidity depending on variations in the global and local economic environment to confirm high financial flexibility. The findings of this paper help financial managers make the best decisions concerning the best liquidity ratio, which balances financial safety and investment in profitable changes. Good liquidity administration increases company financial performance by decreasing financing expenses or avoiding liquidity issues.
The Impact of COVID-19 on Stock Market Performance: Evidence from the Dhaka Stock Exchange Indices
The COVID-19 pandemic sent shockwaves through capital markets worldwide, and the Dhaka Stock Exchange (DSE) was no exception. This research paper examines the impact of COVID 19 on three of the key indices in the DSE, such as the Broad Index (DSEX), the Sharia Index (DSES), and the blue-chip index (DS30). Exploiting daily price data from January 2015 to December 2021, respectively, and fitting the GJR-GARCH (1,1) model, the paper investigates the effects of the pandemic on market volatility and returns in the special circumstances of the capital market of Bangladesh. Results indicate that (i) the COVID-19 outbreak witnessed a great surge in volatility in all three indices, (ii) DSEX had to witness the highest volatility, and DS30 had the lowest potent impact of volatility, and (iii) there was a positive association between COVID-19 and market returns within the sample period. The heightened volatility may be attributed to pre-existing struggles in the DSE, the initial panic caused by the outbreak, and the subsequent policy responses. Conversely, immediate policy interventions—such as the introduction of floor prices and circuit breakers—appear to have contributed to positive returns. In order to lessen the effects of financial shocks, the study emphasizes the significance of spreading good news and putting in place prompt market-stabilizing measures.