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The readymade garments (RMG) industry acts as one of the foremost vital catalysts for financial as well as social advancement of Bangladesh. Due to the harsh impact of COVID-19, RMG sector has been confronting a never-seen-before phenomenon. Since the supply chain has seriously been influenced, concern raises among industry and policymakers on how to support against disturbances resulting from pandemics. Accordingly, this research aims to explore the vulnerability and capability factors of RMG sector in Bangladesh, their relationship and how these variables affect supply chain resilience.

A qualitative research design has been employed. In the first stage, content analysis has been performed. Since COVID-19 is a new experience, newspapers were the source to become acquainted with the vulnerability and capability factors following the guidelines provided by Pettit et al. (2010). In the second stage, in-depth interviews with key informants were conducted to investigate the relationship among the variables and how these factors may influence supply chain resilience.

This study identifies fourteen capability factors and their sub-factors of RMG industry in Bangladesh in order to improve the resilience capacity against the vulnerabilities in the context of COVID-19 pandemic.

This research is based on the setting of particular industry in Bangladesh, where respondents are immersed in a unique culture. Special care is required to generalize the results to other segments and phenomena.

The framework recognizes the balanced and unbalanced strength with the capability's components and find the relation between capabilities and vulnerabilities within the fashion industry. By creating the resilience network with the four conceivable positions, companies can find themselves with their capability's components and natural vulnerabilities.

This study investigates diverse components of capability figure against vulnerabilities to create the supply chain resilience. This paper, moreover, develops with four conceivable positions with their capabilities against existing vulnerabilities which brings timely contribution considering the context of COVID-19.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both directly and through the intermediary mechanisms of knowledge management and employees’ risk-taking.

In developing its conceptual framework, this study has drawn upon the stimulus-organism-response (SOR) theory. To test its hypotheses, this study has surveyed 241 financial analysts from ten Iranian financial companies and has employed variance-based structural equation modeling (specifically, PLS-SEM) with the assistance of “WarpPLS 8.0 software.”

The findings revealed that employees’ work-related use of social media positively influences their service innovation behavior using knowledge management, encompassing knowledge sharing and acquisition capability as well as employee risk-taking. However, this influence is not directly significant.

To the best of our knowledge, this study marks the first instance in which the effect of work-related use of social media on employee service innovation behavior directly and through the mediating roles of knowledge management and risk-taking has been investigated through the lens of the SOR paradigm, especially in the financial sector.

The pandemic's health and social issues have significantly altered the character and manner of teaching and learning in higher education across the country. The use of technology to replace or integrate face-to-face learning with online learning has become a necessary requirement for promoting and continuing learning processes. Furthermore, integrating technology is a goal of Sustainable Development Goal 4 (SDG 4) to make teaching and learning more innovative and sophisticated. This paper is based on a systematic review grounded in a synthesis of research papers and documents analyzing the current status of teachers' pedagogy through online learning modes in the context of Pakistan.

Through content analyses of academic studies in higher education and reflection on the online teaching experiences, this study discusses how students' learning is associated with teachers' teaching approaches in the modern era of digitalization and innovation.

The review and analysis suggest that online teaching is not viewed as an innovative phenomenon; rather, teachers simply teach their traditionally designed face-to-face courses through the use of technology. The paper suggests that transforming teachers' pedagogical insight to make online learning sustainable is an urgent need for higher education.

The analysis provides a basis for consideration of teacher learning and quality education (SDG #4) to fulfill the nation’s agenda for sustainable development. The analysis helps educators and administrators in higher education institutions reflect on their policies and practices that have short- and long-term effects on students' learning outcomes.

This study aims to identify and compare the measurement models of earnings management (EM) appropriate to the Iranian Islamic banking system. The importance of reported profit figures has motivated business executives, who also perform financial reporting, to manipulate these figures. These measures are referred to as “earnings management,” which negatively influence the quality of reported earnings and financial statements' reliability.

In this study, four methods, namely, Jones (1991), modified Jones (Dechow et al., 1995), Kasznik (1999) and Kothari et al. (2005), were used to measure the EM index in 25 Iranian Islamic banks (IBs) registered with the Tehran Stock Exchange and/or the Central Bank of Iran. The study covered the period 2005–2020. Following the aforementioned methods, this research implemented templates that were repeatedly tested in subsequent studies using accruals to discover EM.

The results show that the Kasznik (1999) model is the preferred and compatible model with the Iranian Islamic banking system's accrual behaviour due to the consistency of the measurement coefficients with theoretical and previous research findings. Therefore, total accruals, including discretionary accruals and non-discretionary accruals, have the most correspondence with (1) property, machinery and equipment; (2) the change in cash flow from operating activities; and (3) the difference of change in revenue (ΔREV) and change in net receivable accounts (ΔREC).

This is the first investigation in the Iranian Islamic banking system. The research contributes to the Iranian Islamic banking system literature on the implements of EM, which could be appealed to in the context of developing countries like Iran. Finally, this study highlights the different EM capabilities in Islamic banking systems similar to the Iranian banking arrangement.

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

The global prominence of languages and Saudi Arabia’s Vision 2030, which supports the necessity of German proficiency for the nation’s socioeconomic evolution, necessitate a deeper understanding of German teaching in Saudi international schools. This study delves into the influence of various teaching strategies on students' German writing skills. The research particularly focuses on traditional and innovative methods and considers the factors that drive these teaching approaches.

Data were collected from 304 students in Riyadh, Saudi Arabia, through a questionnaire. The relationships between teaching strategies and students' German writing abilities were analyzed using regression techniques.

The results indicate that both traditional and innovative teaching strategies positively influence students' writing skills. The regression analysis shows that the independent variables (traditional teaching strategies, innovative teaching strategies and factors influencing teaching strategies) collectively account for 68.9% of the variation in students' German writing skills. Even though a variety of techniques influence students' academic performance, the study’s findings indicate that several strategies – such as self-evaluation, pair work, oral feedback, grammar instruction and translation – have a major impact on students' German writing abilities.

This research brings unique insights into the German teaching realm of Saudi international schools, emphasizing the harmony between Vision 2030 goals and effective teaching methodologies. It elucidates the considerable influence of both traditional and innovative strategies on student writing outcomes. For educators in Saudi Arabia’s international educational environment, the study’s findings underline the importance of adopting student-centric approaches in the writing process, ensuring students evolve as proficient writers. Additionally, the research underscores the significant role of variables affecting teaching strategies, spotlighting their pivotal role in shaping student outcomes.

This study aims to explore how multinational lead buyers can play an active role in ensuring worker voices in garment supplier factories where workers have limited space to raise their voices, and how buyers’ involvement increases the possibilities of worker voices mitigating barriers to social dialogues and enhancing mutual interests of buyers and workers in garment factories.

Using a qualitative research approach and multiple embedded case study method, this study considered buyer−supplier dyads as the unit of analysis, i.e. two multinational lead buyers and their four corresponding suppliers in the garment industry of Bangladesh. Focus group discussion and key informant in-depth interviews were techniques applied to collect factory-level data, and within and cross-case analysis techniques were applied to develop an overall understanding.

The results of this study reveal that the opportunities for workers to voice their concerns through social dialogue in garment supplier factories are limited due to various obstacles. Similarly, the role of multinational lead buyers in addressing these issues is found to be less than ideal. This study also shows that buyers can take short-term and long-term initiatives to ensure social dialogues. Moreover, this study presents how social dialogues can meet the expectations of multinational buyers and their garment suppliers.

While this study focuses exclusively on the garment industry, similar scenarios also exist across a multitude of other industries. Thus, future research could extend this study’s scope to various sectors, providing a more comprehensive understanding of the general state of worker voices in Bangladesh. This study stands to make significant contributions to literature in the fields of global value chains, human relations and international business. It will pose critical perspectives on how upstream value chain suppliers can fortify worker rights through social dialogue, and elucidate the means and motives for lead buyers to play a more active role in this endeavour.

This study is distinct in its approach, integrating buyer−supplier roles to pave the way for enhanced worker voice opportunities through social dialogue in garment supplier factories.

The authors examine the role of analysts’ prior experience of forecasting for firms exposed to epidemics on analysts’ forecast accuracy during the COVID-19 pandemic.

The authors examine the impact of analysts’ prior epidemic experience on forecast accuracy by comparing the changes from the pre-COVID-19 period (calendar year 2019) to the post-COVID period extending up to March 2023 across HRE versus non-HRE analysts. The authors consider a full sample (194,980) and a sub-sample (136,836) approach to distinguish “Recent” forecasts from “All” forecasts (including revisions).

The study's findings reveal that forecast accuracy for HRE analysts is significantly higher than that for non-HRE analysts during COVID-19. Specifically, forecast errors significantly decrease by 0.6% and 0.15% for the “Recent” and “All” forecast samples, respectively. This finding suggests that analysts’ prior epidemic experience leads to an enhanced ability to assess the uncertainty around the epidemic, thereby translating to higher forecast accuracy.

The finding that the expertise developed through an experience of following high-risk firms in the past enhances analysts’ performance during the pandemic sheds light on a key differentiator that partially explains the systematic difference in performance across analysts. The authors also show that industry experience alone is not useful in improving forecast accuracy during a pandemic – prior experience of tracking firms during epidemics adds incremental accuracy to analysts’ forecasts during pandemics such as COVID-19.

The study findings should prompt macroeconomic policymakers at the national level, such as the central banks of countries, to include past epidemic experiences as a key determinant when forecasting the economic outlook and making policy-related decisions. Moreover, practitioners and advisory firms can improve the earning prediction models by placing more weight on pandemic-adjusted forecasts made by analysts with past epidemic experience.

The uncertainty induced by the COVID-19 pandemic increases uncertainty in global financial markets. Under such circumstances, the importance of analysts’ role as information intermediaries gains even more importance. This raises the question of what determines analysts’ forecast accuracy during the COVID-19 pandemic. Building upon prior literature on the role of analyst experience in shaping analysts’ forecasts, the authors examine whether experience in tracking firms exposed to prior epidemics allows analysts to forecast more accurately during COVID-19. The authors find that analysts who have experience in forecasting for firms with high exposure to epidemics (H1N1, Zika, Ebola, and SARS) exhibit higher accuracy than analysts who lack such experience. Further, this effect of experience on forecast accuracy is more pronounced while forecasting for firms with higher exposure to the risk of COVID-19 and for firms with a poor ex-ante informational environment.