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The study aims to examine the level and extent of forward-looking information (FLI) disclosure and identify the determinants driving the FLI disclosure (FLID) in the context of an emerging and developing economy.

The sample includes annual reports of the top 30 listed companies in Bangladesh for the years 2013–2017. The content analysis approach is used to examine the practice of FLID and to determine the extent of FLID based on the index. Multiple linear regression analysis is performed to identify the determinants of FLID.

This research finds that board size, auditor's global affiliation, leverage and profitability have a substantial positive impact on FLID. By contrast, firm size and listing age have a significant negative association with FLID. Moreover, contrary to our expectation, female representation in the boardroom has an inverse effect on FLID. This study, however, does not suggest any significant impact of board independence.

Small sample size may limit the generalizability of the findings. Besides, the FLID index score may be affected by the subjective judgment while analyzing the content of the annual report.

The findings of this paper may assist the regulators and policymakers in incorporating this new reporting paradigm in regulations. Alternatively, the current research can serve as a basis to further understand the importance of FLID for the stakeholders.

This empirical study contributes to the current FLI literature in Bangladesh. A handful of studies have been done to examine the nature and level of FLID and find out the determinants of FLID in the developing countries. To the best of the authors' knowledge, no study yet has been explored on FLID and its determinants by classifying them as qualitative and quantitative in Bangladesh.

This paper aims to assess the relationships amongst the tearing strength of fabrics after each chemical processing stage and after finishing of plain-woven cotton fabric. An effort has been made to study the effect of different finishing chemicals (tear improver) and their different concentrations on the high-density fabric tear strength and its sub-component with respect to the co-efficient of friction value of yarns for all the fabric samples. It also aims to establish a statistical model for prediction of tear strength with identified parameters as yarn–yarn friction co-efficient, yarn pullout force and single yarn strength.

In case of woven fabrics, it cannot be assumed that only yarn friction plays the role in deciding fabric-tearing strength. Whether the static or kinetic frictions need to be considered or the linear or capstan frictions have to be analyzed, to incorporate the results of friction analysis in the tearing behavior, need to be assessed. In the present work through a fabrication of yarn–yarn friction measurement, under a synchronized slow speed as that of actual fabric tearing (50 mm/min), has been carried out. After each wet processing stage, surface characteristics of yarns have been changed. Surface of yarns becomes smoother after finishing and rough after dyeing, which affects the co-efficient of friction of yarns, accordingly.

After each wet processing stage, the surface characteristics of yarns are changed. Surface structure of yarns becomes smooth after finishing and rough after dyeing, which affects the co-efficient of friction of yarns. For all the fabrics, the weft-way tearing strength is always higher than warp-way tearing strength. It is also observed that yarn pullout force is not the only responsible factor for tearing strength of such fabric. It is because of the combined action of yarn–yarn friction, yarn pullout force and single yarn strength for a given structure.

A more extensive investigation with respect to concentration as well as further variety of chemicals requires to be identified for the optimum concentration level for each chemical. A mathematical model based on the three parameters as yarn–yarn co-efficient of friction, yarn pullout force and yarn strength for all woven fabric structure to achieve optimum strength level has been established which could be further extended for each fabric structures.

The problem has been identified from the day-to-day exercise of the commercial textile industry. The whole of the sample preparations have been done in the industry by using commercial machines under standard industrial conditions. The findings have been discussed and suitably introduced in the industry.

The whole of this paper has been unique in idea origination, sample preparation and execution of tests. The findings are very important for the researchers as well as for textile industry.

Explores the issue of global licensing of technological advancement. Deals particularly with the legal side of things, minimizing risk in particular. Indicates that the fastest and best way of penetrating foreign markets is to use a local branch already established in the foreign market, or, alternatively, establish a subsidiary or joint venture. Focuses then on licensing and some of the problems that can arise from that – piracy, exploitation, competition and financial implications if things go wrong. Suggests ways to circumvent this through licensing agreements, patents, trademarks, copyright, technology transfer agreements, and/or national intellectual property laws. Defines a licensing agreement, covering the subject matter of the license, technical assistance provisions, specification of the scope of the license, royalty compensation, quality standards and warranties, infringement of licensed rights, and duration and termination of the agreement. Mentions, also, antitrust considerations and the tax aspects of licensing. Recommends this approach as it spells out terms and conditions clearly to all parties, thereby, hopefully, reducing misunderstanding and disputes.

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Studies the characteristics, control and performance of joint ventures producing a model based on four cases. Explains the theory of complementary strategic objectives, and the need for delineating specific transaction costs and management controls under differing cultures. Interviews managers of four Sino‐American Joint Ventures in manufacturing for several years. Finds that the US partner controlled the technology, the Chinese partner wanted to reduce imports and import management and product skills. Focuses on raw material sourcing as a cause of conflict, as well as slow learning and high transaction costs from a poorly controlled system. Points out the keenness for incentive payments among Chinese workers and the reluctance by Chinese managers to have their performance evaluated.

Strategic asset management (SAM) provides guiding principles for strategic planning, procurement, use and disposal of public sector buildings. It is proposed that the whole SAM process must incorporate the principles and practices of ecologically sustainable development (ESD) founded upon intra‐generational equity, intergenerational equity, biodiversity, precaution, true cost assessment and continuous improvement principles. The paper presents observations and interim conclusions from a research project to develop a methodology of SAM incorporating the principles and practices of ESD. The paper describes the principles of SAM and ESD, makes observations about actual and potential connections and puts forward a matrix which correlates steps in SAM processes with desired outcomes of ESD. This matrix exploits a life‐cycle assessment approach used to develop planning frameworks, useful for developing macro‐level concepts such as ecological footprints and micro‐level building performance benchmarks. It is postulated that the goal of ‘sustainable building’ must become embedded in existing processes of SAM and in any improvements to those processes. It is understood that any integrated system of SAM and ESD will use, conserve and enhance the community’s resources so that ecological processes, on which life depends, are maintained and the total quality of life, now and in the future, can be increased.

Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.