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The purpose of this paper is to demonstrate that the recurrent amnesties to black money holders (BMHs) in Bangladesh have not benefited the national economy, rather have increased corruption and money laundering, and that offering further opportunity to whiten back money as recommended by the Anti-Corruption Commission of Bangladesh will do more harm than good.

This research relies on both primary and secondary materials adopting an archival analysis of the existing literature.

The major findings include the following: the recurrent amnesties to BMHs have damaging impacts on corruption and money laundering in Bangladesh; the Anti-Corruption Commission of Bangladesh’s recommendation to provide further opportunity to legalise black money is flawed, ill thought-out and misjudgement of the futility of the amnesties offered to date; and the black money problem could be better addressed through using educational, preventive and punitive measures that have been specifically formulated in this paper.

This research does not examine the flaws that may remain in the provisions of existing laws; rather it gives emphasis to the enforcement of the law in place. Legal flaws thus can be a subject matter of another endeavour.

As implications, it is expected that this research will encourage the concerned authorities in Bangladesh to stop offering amnesties to BMHs for good. Also, other countries facing a similar problem can learn from the experience of Bangladesh presented, and specific recommendations submitted, in this paper, in dealing with black money, corruption and money laundering.

It is expected that if the recommendations furnished in this paper are implemented, corruption in, and money laundering from, Bangladesh will reduce. This reduction will facilitate ensuring fairness in the society in many respects, deter criminal activities associated with black money and enable honest taxpayers to buy their homes in a level-playing filed.

This paper presents original research in terms of analysis of materials and the recommendations submitted to deal with corruption, black money and money laundering.

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

This paper aims to investigate corporate social responsibility (CSR) in corporate business and stimulate a debate on this to combat the modern day slavery in Garment Industries (GIS) in Bangladesh.

This research has drawn on media, non-governmental organisations and a series of national and international reports and on relevant materials from both primary and secondary legal resources.

The existing phenomena in Bangladesh surrounding Rana Plaza (RP) disaster stand in sharp contrast with CSR which inevitably offend the dignity and core values of human beings as deeply entrenched in a range of national and international instruments. RP disaster was a man-made catastrophe that could have been surely averted had the three actors (such as RP, the government and the foreign buyers being multinational corporations) performed their respective obligations in due course.

CSR is still an intensely debated issue, especially in terms of its scope and limitation. This study has not delved into these issues.

There has been a dearth of intellectual inquiries (to the best of the authors’ knowledge) about CSR in GIS in Bangladesh. It is submitted that this paper will contribute to filling the gap in the legal literature, especially in relation to the responsibilities of the three actors, and to contest another human catastrophe in the future.

In particular, it is expected that the findings would play an important role in empowering relevant stakeholders including the impoverished workers who have been the most disadvantaged, and overlooked by the three actors.

This paper is the original work of the authors and has not been submitted elsewhere for publication.

The main purpose of this paper is to critically examine the impact of black money whitening opportunity on the Bangladesh housing market and its ramifications for honest taxpayers and criminal conduct of the people in the country.

This paper relies on both primary and secondary materials and carries out an archival analysis of the resources available in libraries and online databases.

It demonstrates that black money whitening opportunity has failed to create additional demands for housing property, rather it encourages money laundering, corruption and other criminal activities. Hence, a set of specific recommendations have been submitted to effectively deal with the prevention of generation of black money instead of allowing them to be invested in properties with impunity.

The discussions are concentrated on the legality of offering amnesty to black money holders and the impact of such indemnities on the housing market in Bangladesh; hence, it does not consider impacts on other economic sectors. It is expected that the publication of this paper will stimulate the government of Bangladesh to discontinue the disputed amnesty in Bangladesh, and other nations having similar problems with black money will be encouraged to follow suit.

It is anticipated that the implementation of the recommendations furnished in this paper will contribute to significantly decreasing money laundering, corruption and other offences involving money in Bangladesh and in other countries.

Prevention of corruption and other financial crimes.

This paper represents its originality in its critical analysis of frequent offerings of the opportunity for whitening black money and their unfair impacts on honest taxpayers and resultant stimulation for engaging in money laundering, corruption and other felonies. It evidently justifies the assumption that such amnesties to wrongdoers are contrary to the national constitution, anti-corruption and anti-money laundering legislation and they wound the sense of ethical behaviour of human beings. Moreover, it proves the hypothesis that such opportunities being offered to black money holders have no positive contribution towards creating additional demands in the country’s property markets.

Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.

This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.

The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.

This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.

The tech savvy generation Z consumers constitute a significant market of online shopping. Understanding their shopping behavior is thus a pressing need to expand the e-commerce business. Under this backdrop, the study aims to predict the online shopping behavior of generation Z customers in Bangladesh.

This study used the theory of consumption values (TCV) along with shopping enjoyment to understand the online shopping behavior of generation Z. A structured set of questionnaire was used to gather the responses on a five point Likert scale. A total of 411 valid responses were considered after discarding incomplete responses. The collected data were analyzed using the partial least squares structural equation modeling (PLS-SEM) approach with the help of smart PLS 4.0 software.

The statistical findings reveal that functional value is the most significant determinant of online shopping behavior among generation Z followed by social value, conditional value and epistemic value. The study also reveals that relationship between emotional value and online shopping behavior and relationship between conditional value and online shopping behavior is moderated by shopping enjoyment.

The paper contributes to the consumer behavior literature as the findings provide a comprehensive model from values perspectives to understand online shopping behavior among Gen Z customers in a developing country like Bangladesh. The findings of this study offer important insights to the marketers also since it reveals the values consumers consider while shopping online. The findings might help practitioners develop their online strategies to expand the business.

Purpose – This study aims at presenting an overview, development, and process of current corporate governance practices in Bangladesh.

Design/Methodology/Approach – Based on New Institutional Sociology (NIS) as a theoretical framework and by using archival data, this study highlights the roles of key institutional forces in reinforcing the existing corporate governance practices in Bangladesh.

Findings – This study notes that corporate governance practices in Bangladesh are still at infancy. While Bangladesh is trying to adopt many international corporate governance best practices for institutional legitimacy, the weak institutional enforcement regime, along with the absence of an effective check and balance, poses serious challenges to the firm-level good corporate governance practices in Bangladesh. The absence of isomorphic pressures to regulate the firms leads to many incidences of noncompliance.

Practical implications – This study takes part in the following global debate: whether corporate governance in an emerging economy is a reality or an illusion.

Originality/Value – This study seeks to contribute to the increasing literature by recognizing the interest of readers, academics, practitioners, and regulators to gain more insight and understanding of corporate governance practices in an emerging economy, such as Bangladesh.

Although much research has examined sustainable consumption, one key factor that has been rediscovered is religion. This study aims to include religiosity as a background variable to extend the theory of planned behavior in measuring the Pakistani youth’s green purchase intentions (GPI) and green purchase behavior (GPB) of energy-efficient home appliances.

Built on a positivist research philosophy and a deductive approach of a quantitative design, a convenience sample of 317 participants was approached via online forms. Partial least squares structural equation modeling was used to analyze both the measurement model and the structural model.

The results suggest that religiosity impacts consumers’ beliefs to maintain control over green behavior and perceived behavioral control (PBC), followed by sustainable attitudes (SA), beliefs that significant others endorse green behavior subjective norms (SN) and GPI. Besides, PBC, SN and SA impact GPI. Furthermore, GPI and PBC impact GPB. Finally, PBC, SN and SA mediate the religiosity and GPI link. However, the moderation effect of PBC on the link of GPI with GPB was not supported.

The model developed is specific to the Muslim population in Pakistan. Therefore, the model might only be able to be generalized to nations that have a similar culture to the Muslims in Pakistan or in other developing countries.

The current research advances the knowledge on the 2030 Agenda for sustainable development goal (SDGs) (Goal-12) by clarifying the mechanisms whereby religiosity impacts factors of sustainable consumption including SA, PBC and SN.

The purpose of this paper is to discover the weaknesses of initial public offering (IPO) regulation in Bangladesh in the light of the relevant law and practice in Australia.

A qualitative analysis of archival materials has been carried out to achieve the objective of the paper. Two different sets of legal provisions dealing with some selected issues relevant to the regulation primary share markets have been compared and contrasted. The level of market development, composition and performance of securities regulators and the level of investor sophistication have been critically in this paper in discussing aspects of regulation.

This paper finds that the IPO regulation in Bangladesh is weaker than that in Australia. The major weaknesses may be attributed to different factors such as the adoption of the disclosure philosophy prematurely by discarding the previous merit regulation in 1999 for a pre‐emerging securities market, lack of experienced and well‐trained people in the composition of securities regulators, lack of regulatory authority to sue for compensation on behalf of investors in the absence of shareholders class action, lack of authority to regulate auditors and lawyers who play significant roles in preparing defective prospectuses for public consumption. Findings also suggest that adequate investor protection cannot be ensured by regulatory measures alone, investors should be educated to protect themselves in the first place against the cupidity of issuers.

It provides an insight into an effective IPO regulatory regime. An immediate implementation of the recommendations made in this paper may contribute to improving the legal and regulatory regime for the primary share market in Bangladesh which may set a good example for others.

Purpose – Entrepreneurship development has become a goal of many countries to achieve economic development. Islamic economics is concerned with marketing, trading, business and entrepreneurship activities. This chapter examines the role of entrepreneurship development in Islamic economics.

Methodology/approach – This chapter is purely theoretical in nature. Thus, the Glorious Qur’an, Hadith and other related documents are its major sources.

Findings – The discussion reveals that entrepreneurship development has the potential to promote economic growth and development, employment, self-reliance and national growth. The discussion identifies a lack of capital and financial support as a principal obstacle to the development of entrepreneurship and entrepreneurs. This chapter further reveals that the success of entrepreneurship development and other commercial activities requires organisation in terms of coordination, networking and sharing of resources, as well as cooperation between government, public sector, private sector and enterprise.

Originality/value –The chapter is original in its form and arrangement having emerged as a novel attempt and the first of its kind. The chapter has a pearl of value to the Islamic economists, entrepreneurs, academic circle, and all those who may consider it relevant for application in their desirable business and cherish the value of its standing.