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This paper aims to examine the legal position and utility of preamble and also to determine what role has been played by Preambles in new trends in Bangladesh and Indian Constitutional Law.

The research methodology undertaken in this project is analytical method of research and comparative research.

In this paper, the first legal and academic dispute and a matter of arguments and discussions that whether preamble should be treated as a part of constitution is discussed. Also, this paper tries to examine the matter of interpretational value of preamble, i.e. role of preamble in interpretation of constitution vis-à-vis of statutes. Finally, this paper examines in particular the details of preambles of two countries that have played a prominent part in the development of Constitutionalism in India and Bangladesh.

This research work is based on both primary and secondary data. The main sources of this study include like textbooks, journal articles, some important daily newspapers, online documents and some publications. The study has also relied on decided cases of Apex Court of Bangladesh and the Subcontinent.

This study aims to investigate the influence of social capital on firms’ business strategies, focusing on Miles and Snow (1978) dichotomy between “prospector” and “defender” strategies.

The authors perform multivariate regression analyses using a sample of US firms spanning the period from 1995 to 2021. The authors use a two-stage least squares model to alleviate endogeneity concerns and perform several cross-sectional tests and path analyses.

The authors find a significant and positive association between social capital and defender-type business strategies. Results from cross-sectional analyses reveal that this relationship is more pronounced in highly competitive product markets and among firms led by highly qualified CEOs. In addition, the authors find that CEO compensation mediates the effect of social capital on business strategy. Overall, the results suggest that low social capital regions foster prospector strategies due to managers’ self-maximizing incentives. Finally, the authors find that business strategy acts as a mediating factor, connecting social capital to firms’ financial reporting outcomes.

In light of recent public concerns over declining social capital in major economies and the growing globalization and multiculturism in societies, the findings are of interest to policymakers and the wider society by highlighting the far-reaching implications of social capital on businesses and the capital market.

To the best of the authors’ knowledge, this study documents the first empirical evidence on the association between a society’s social capital and firms’ business strategies. The study contributes to the research on the determinants of a firm’s business strategy and extends the literature on the relationship between social capital and firm behavior.

The purpose of this paper is to investigate the role of narcissistic supply for the association between CEO narcissism and corporate risk taking.

The authors investigate a sample of 281 non-financial S&P 1500 firms and a corresponding 457 CEOs in the 10-yr period 2006–2015.

The association between CEO narcissism and corporate risk taking depends on the admiration, attention, and affirmation of own superiority (“narcissistic supply”) that the CEO receives given her/his current position. Thus, a narcissistic CEO with an insufficient narcissistic supply (small firm/small compensation) will crave for more and take more risks (“rock the boat”) while a narcissistic CEO with a sufficient narcissistic supply (large firm/large compensation) will protect the status quo and be reluctant to take new risks. Specifically, the authors find that a change from a slightly narcissistic CEO to a strongly narcissistic CEO, for positions entailing limited (abundant) narcissistic supply, is associated with an increase (a decrease) in corporate risk of 6%–8% (11%–27%).

Previous research indicates a positive association between CEO narcissism and corporate risk taking in specific domains such as M&A and R&D activities. This paper provides a novel contribution to the existing literature by identifying and assessing the important role of narcissistic supply for the association between CEO narcissism and corporate risk taking in general.

The purpose of this study is to scrutinize the extent of forward-looking (FL) disclosures and explore the impact of corporate governance (CG) on FL disclosures in integrated reporting (IR) in the context of the banking industry in Bangladesh.

Twenty-two listed banks in the Dhaka Stock Exchange (DSE) are selected as a sample from 2018 to 2022. For content analysis purposes, the study has developed an unweighted self-constructed disclosure index with 58 items and extracted data manually from the integrated annual report. Furthermore, descriptive statistics is conducted to analyze the extent of FL disclosures, and a pooled ordinary least squares regression model is used to examine the impact of CG (directors’ ownership, institutional ownership, foreign ownership, board of directors, independent directors, female directors and audit quality) on the FL disclosures.

This study reveals that the banking industry’s average FL disclosure score is only approximately 43%, indicating a meager degree of disclosures in Bangladesh’s well-structured sector. This study also finds that directors’ ownership, foreign ownership, female directors and audit quality have a statistically significant and positive relationship with FL disclosures at a 5% significance level. By contrast, institutional directors and the board of directors have a substantial but negative impact on FL disclosures. However, the other exponential variable, independent directors, has no impact on FL disclosures.

This study has some limitations, such as: i) the sample size is restricted to 22 banks, whereas nearly 36 banks are listed in the DSE. The sample size should be increased for better results. ii) The study only considers the banking sector with a small sample, but other sectors have been omitted from the sample. iii) The data have been extracted from the annual report, but other relevant sources such as banks’ websites, prospectuses, press releases, and media releases are not considered. iv) Finally, the self-constructed unweighted disclosure index is affected by subjective judgment. For depth analysis, a weighted method for content analysis purposes will be applicable.

Since there is no specific guideline for FL disclosures, this study suggests that the practical implication is for the regulatory body and policymakers to take the initiative to design a framework for FL disclosures that will improve disclosure quality. Second, they can investigate the independent director’s role in the banking sector to discover the existence of old-boy network problems.

Investors will benefit from the proper judgment about the firm’s forward-looking disclosures, hence making effective decisions.

To the best of the authors’ knowledge, no particular study has been conducted on CG mechanisms and FL disclosures in the IR perspective of the banking sector in Bangladesh. So, this study may contribute to the existing literature.

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

The purpose of this study is to draw from sustainable social innovation theory and the Consumer styles inventory (CSI) instrument to examine secondhand clothing consumption habits for Russia. The secondhand market is the logical outcome of efforts to adopt resale as a facet of sustainable social innovation, with which to drive sustainable decision-making and socially responsible marketing in the secondhand high-end clothing market. Resale represents the cornerstone of business model innovation (BMi) for the retail sector, offering substantial opportunities for retailers who understand changes in consumption behaviour. More cost-effective and arguably greener, the sale of secondhand clothing is expected to be double the volume of fast fashion by 2030 but it remains an understudied field of research in the literature relating to the fashion industry.

Hypotheses are developed from the existing literature. Survey methodology is used to collect data from 250 Russian consumers in the city of Petersburg. The objective is to test the veracity of CSI shopper orientations, focusing on nascent motivations for high-end branded secondhand clothing, to examine sustainable social innovation and resale in an emerging market.

Four new shopping orientations are identified. Based on the empirical data, the authors suggest that five (out of the original eight CSI shopping orientations) are of internal statistical relevance, and that our new orientations are relevant for not only this market, but for neighbouring Eastern European countries too. The findings reflect postmodern evolution in behavioural motivations for Russian consumers, that can inform retail strategy in terms of BMi consumer for harnessing opportunities offered by sustainable social innovation and resale.

Whilst the CSI has been widely used, research for Eastern Europe is limited. Understanding the shopping orientations for sustainable alternatives to newly produced clothing has theoretical and practical implications for improving circularity, post-war entry strategies and countries facing economic downturn. This study contributes novel insights by examining consumer decision-making and shopping orientations in an emerging market.

Knowledge and application of energy management during the life cycle of construction projects are lacking. The purpose of this paper is to identify and investigate the key barriers that are faced by contracting firms in the implementation of energy management during building construction projects focussing on construction plants, as they are considered as the major energy users on site.

A questionnaire survey was employed and distributed using stratified random sampling to 100 contracting companies operating in the Gaza Strip. The collected data were analysed using the Statistical Programme for the Social Sciences (SPSS; Version 22) to identify the number of components that could represent the 31 identified barriers.

From the factor analysis, the barriers were clustered into four factors: economic and financial (which accounted for the largest percentage of variance), knowledge and information, legal and contractual, and organisational and management. This indicates that economic and financial aspects are the most important barrier impeding the implementation of energy management; local contractors should seriously consider this issue when making decisions about energy management during project construction. In addition, the lack of energy-management codes and lack of governmental support are significant obstacles to the implementation of energy management on construction sites.

Although the objective of this study was achieved, there were some study limitations. This study is limited to the perceptions and geographical boundaries (i.e. the self-governing territory of Gaza Strip in Palestine as a developing country), therefore, it cannot be generalised. However, it could form the basis for useful comparison in the future. A future study may be carried out with a much larger sample size to validate the conclusions of this study. Triangulation research methods could also be employed in future research in order minimise the bias and validate the conclusion. Further study regarding energy management throughout the whole life cycle of the development is recommended.

This paper has highlighted a number of barriers to efficient energy management during the project construction phase. It is critical for local regulators to take note of the economic and financial barriers to facilitate a more energy-conscious society where incentives (could be via tendering preferences) can encourage both clients and contractors to proactively conserve energy during construction. As for the contractual barriers, the local government should lead by example in including “energy consumption” as a leading indicator for evaluating project performance.

This study also provides practical knowledge for stakeholders so that they can develop effective methods to overcome the identified barriers to attain higher levels of sustainable energy management. This study can contribute to knowledge in the developing countries context concerning energy management and conservation in construction projects.

This paper aims to investigate the differences between the certified and non-certified ISO 9001 construction companies in terms of construction projects' performance in Jordan.

Questionnaires were distributed to certified and non-certified construction organizations. These entities consist of contractor's consultants and owner representative organizations. In total, 86 valid responses were returned. Data were analyzed using Statistical Package for the Social Sciences (SPSS) using descriptive statistic tests, namely, multivariate analysis of variance (MANOVA) and analysis of variance (ANOVA).

The results clearly showed the positive effects of ISO 9001 certification on construction projects' performance in project management performance and project success. ISO-certified organizations have higher mean score in project management leadership, staff, policies, project life cycle and key performance indicators (KPIs) but not in partnership. Moreover, an ISO-certified organization shows higher project success.

Due to the dearth of research conducted in this area, this research highlights the management procedures, which impact the leading entities' performance in the construction field within Jordan.