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This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.

This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.

The review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.

This paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.

This paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

The practice of consanguinity has been culturally preferred in most Arab countries, including Morocco. This behavior leads to an increase in genetic abnormalities, such as hypertension and diabetes. This paper examines the prevalence and determinants of first-cousin marriages and their impact on diabetes among offspring.

Data on 882 couples were collected through face-to-face interview via a pre-established questionnaire based on the variables selected within the objectives of this study. The authors used the multiple logistic regression modeling procedure in this study.

The results of the study indicate that the prevalence of first-cousin marriages were 15% among students’ parents. From the multiple logistic regression modeling, the authors found a significant effect of paternal and maternal grandparents’ first-cousins marriage on that of parents (aOR = 3.27 and aOR = 3.36, respectively). However, an 11-fold higher risk of first relative marriages among parents once the paternal and maternal grandparents were first-cousins and the father was illiterate (aOR = 11.01). Moreover, the authors reported a diabetes risk of more than 14 times when the effects of first-cousin maternal grandparents and parents and the hypertension among mother or her sibling were combined (aOR = 14.48) or when the effects of first-cousins maternal grandparents, first-cousin parents and mother’s age at marriage between 21 and 29 years were combined (aOR = 14.56).

First-cousin marriage depends on the father’s illiteracy and the consanguinity of grandparents’ factors. The cumulative effect of first-cousin marriage among grandparents, parents and a family history of hypertension among mother or her sibling increase the risk of diabetes among these mothers.

This paper aims to assess the performance of achieving the targets of Sustainable Development Goals (SDGs) by aligning with the recent initiatives taken by different ministries and divisions in Bangladesh. It also examines the institutional challenges associated with the implementation of SDGs.

Both primary and secondary data were analysed by applying different techniques. The initiatives taken by various ministries and divisions of Bangladesh resonated partially with 84 targets of SDGs.

Ambiguous mandates of different ministries and divisions have caused overlapping jurisdiction, followed by conflicts of interest and lack of cohesion. Inaccurate stakeholder analysis, data unavailability, lack of competency and accountability, and a top-down policy approach can be considered as the major institutional bottlenecks in achieving SDGs.

This paper advocates revising the map to incorporate the right stakeholders to avoid erroneous monitoring, evaluation, and finally, inaccurate reporting. The reallocation of business for ministries and divisions is warranted to abolish jurisdictional overlapping and conflict of interests and make SDGs friendly. Despite the COVID-19 pandemic recession, Bangladesh may be able to multiply its achievement with the same resources and efforts by addressing those drawbacks.

The objective of this study was to determine if exposure to a short-term ultrasound basic biology and anatomy course can promote interest in health careers and other science-related endeavors among DHH students.

This was a single-site, prospective observational study of DHH high school students at a Southern California high school. All participants took a pre-test survey prior to the course. Participants then took part in three teaching sessions which taught basic anatomy using point-of-care ultrasound (POCUS). Following instruction, a post-test survey was performed to determine if students had an increased interest in medicine, science and biology (p = 0.151).

28 students were enrolled in the study, with an equal distribution of boys and girls. Initially, subjects reported their interest in medicine at an average of 2.8 ± 1.10. The reported interest in science was 3.0 ± 1.13 and for biology was 3.0 ± 1.19. The change in participants' interest was not statistically significant for medicine (p = 0.791), science (p = 0.225) and biology.

While our data did not demonstrate a statistically significant difference in students' interest in STEM fields after the training course, there were several students who were interested in more hands-on shadow experience after the course. Regardless, this study demonstrates persistent barriers that exist for a person who is deaf or hard of hearing to engage in the STEM fields. Future studies are needed to determine the level of instructional activities that may impact the careers of these students.

Point of care ultrasound has been shown to be an effective teaching modality in medical education. However, to date, no studies have been done to assess the utility of ultrasound in teaching the Deaf and Hard of Hearing (DHH) population.

The purpose of this study is to explore how the personal traits of the informal entrepreneurs influence their formalization decisions.

This study adopted a qualitative approach using a multicase design in which 28 informal entrepreneurs situated in Kampala district, Uganda, were engaged. An interview guide, recorders and note books were used in data collection.

The results indicate that the traits of informal and semiformal entrepreneurs are distinct. Informal entrepreneurs have been noted to be more courageous and resilient, while their semiformal counterparts have greater passion for their businesses. It is thus observed that the formalization prospects are higher for the semiformal entrepreneurs than for their informal counterparts. Entrepreneurs that would be willing to formalize their businesses are discouraged by distance, technology and the cost of involving middlemen. Whereas the resilient entrepreneurs are noted to work through these challenges, the passive ones in both the informal and semiformal categories will not formalize their businesses by giving such excuses.

This study contributes to the extant literature on informal entrepreneurship by providing initial empirical evidence on how the personal traits of the entrepreneurs influence their formalization decisions specifically.

The purpose of this study is to establish whether dynamic capabilities mediates the association between social capital and sustainable growth of full-service restaurants in Kampala, Uganda.

This study is cross-sectional and correlational in nature. A self-administered questionnaire was used to gather data from 154 full-service restaurants in Kampala. Statistical Package for the Social Sciences (SPSS.25) and Medgraph – Excel Version were used to conduct correlation, hierarchical regression and mediation analysis on the data in order to establish the mediating role of dynamic capabilities.

Study findings revealed that first, social capital and dynamic capabilities significantly predict sustainable growth of full-service restaurants, second, social capital is significantly associated with dynamic capabilities and third, dynamic capabilities significantly mediate social capital and sustainable growth of full-service restaurants.

The study confirmed that dynamic capabilities significantly mediate social capital and sustainable growth of full-service restaurants unlike the previous studies that focused on the direct association between the study variables in explicating sustainable growth.

The purpose of this study is to explore the status and potential of industrial symbiosis in fostering sustainable entrepreneurship among micro and small enterprises (MSEs) in Uganda.

This study is cross-sectional and qualitative in nature. It involved conducting in-depth interviews with MSEs owners in Kampala, and data were analyzed using Atlasi Ti.

The results indicate that industrial symbiosis is a phenomenon that, notably, all MSE owners interviewed were practicing unknowingly, including recycling waste into sellable products, as well as sharing utilities, specialized machines and personnel for the smooth running of their businesses. In addition, participants expressed optimism that industrial symbiosis would be a major tool for business growth, innovation, employment opportunities, diversification and environmental protection for the benefit of the current and the future generations.

This study offers initial evidence on the status and potential of industrial symbiosis in fostering sustainable entrepreneurship among MSEs in Uganda.