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Future Business Journal ; 9(1):20, 2023.
Article in English | ProQuest Central | ID: covidwho-2318820


With the continuous adoption of sustainable development goals by all countries, there is a rising demand for implementing and disclosing related information by companies. This paper aims to find an idea about the nature of reporting practices related to slavery by listed banking companies of Bangladesh and the relationship between reporting practice and organizational attributes. Existing literature provides the foundation of this study. Annual reports from 2016 to 2021 were collected from the company websites, and content analysis was used to determine the nature and extent of slavery reporting;an index was developed based on content analysis. Independent variables were determined based on the current literature review. Statistical tools, including the test of multicollinearity, heteroscedastic, correlation, and linear regression and panel data analyses were used to determine the fitness of the model and the impact of independent variables on the dependent variable. Content analysis showed a clear picture of the consciousness about slavery accounting as all of the companies reported a minimum of three components of selected targets from SDG8. The evidence says that the quality and quantity of slavery reporting are improving yearly. A satisfactory correlation was found among the variables. Some variables, such as ownership nature, Board Size, etc., have a positive impact, and insignificant impact was found for Age and leverage on slavery disclosure. This paper only examines the banking industry, and it assesses only a few targets of SDG 8. Thus the results obtained from the study may not be similar to other companies. Data collection also has limitations;our target was to study till 2022 but some information requirements of few companies were not available on websites. This research paper is the first attempt to determine the nature of slavery accounting in Bangladesh. It will encourage business organizations to extend their reporting on slavery and SDGs.

Computation ; 11(2):38.0, 2023.
Article in English | MDPI | ID: covidwho-2239812


This study aimed to examine the role and impact of social media on the knowledge of the COVID-19 pandemic in Bangladesh through disseminating actual changes in health safety, trust and belief of social media's coverage statistics, isolation, and psychological numbness among students. This study used a cross-sectional design in which a quantitative approach was adopted. Data from an online survey were collected in a short period of time during the early stages of COVID-19 to determine the relationship between social media activity and knowledge of the COVID-19 pandemic with accuracy. A total of 189 respondents were interviewed using structured questionnaires during the onset of the COVID-19 outbreak in Bangladeshi university students. Exploratory factor analysis (EFA) and path analysis were performed. Out of 189 respondents, about 80% were aged between 16 and 25 years, of which nearly 60.33% were students. This study explored four factors - knowledge and health safety, trust in social media news, social distancing or quarantine, and psychological effect - using factor analysis. These four factors are also found to be positively associated in path analysis. Validation of the model was assessed, revealing that the path diagram with four latent exogenous variables fit well. Each factor coefficient was treated as a factor loading (beta = 0.564 to 0.973). The results suggested that the measurement models using four elements were appropriate. The coefficient of determination was 0.98, indicating that the model provided an adequate explanation. Social media is transforming the dynamics of health issues, providing information and warnings about the adverse effects of COVID-19, having a positive impact on lockdown or quarantine, and promoting psychological wellness. This comprehensive study suggested that social media plays a positive role in enhancing knowledge about COVID-19 and other pandemic circumstances.

BMJ Open ; 11(7), 2021.
Article in English | ProQuest Central | ID: covidwho-1843105


PurposePeople with disabilities are at increased risk from COVID-19. Access to water, sanitation and hygiene (WASH) services and facilities is a fundamental right for all, and is vital in stopping the transmission of COVID-19. However, people with disabilities often face difficulties accessing WASH. Various international organisations have published guidance and recommendations on WASH service provision during the COVID-19 pandemic, and this must include information of relevance to people with disabilities. This study aimed to investigate the inclusion of core concepts of rights for people with disabilities in guidance on WASH during the COVID-19 pandemic.MethodWe used the EquiFrame content analysis tool to analyse the inclusion of 21 core concepts of rights for people with disabilities in international guidance documents on WASH during the pandemic. 29 documents were included from multilateral entities, international consortiums and non-governmental organisations. Key information from the included guidance documents was extracted for each of the 21 core concepts.ResultsOne-third of the WASH guidance did not include any reference to the rights of people with disabilities, and the majority of information was provided by just one guidance document. Most commonly referenced across all was access to WASH, including details on accessible infrastructure (eg, handwashing stations) and communication strategies. Information on many important rights and considerations, such as the affordability of services and caregiver support, was rarely included.ConclusionAlthough some information is provided in international WASH guidance, this often has a narrow focus on access, rather than the full array of rights and considerations that are important for people with disabilities. International guidance should continue to be reviewed and updated to include further information of relevance to people with disabilities, informing a disability-inclusive approach to WASH during the remainder of the COVID-19 pandemic and future crises.