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This study examines the nature of the association among financial development, economic growth, foreign direct investment and trade openness in four South Asian countries from the period 1990–2019. The study employed Granger Causality test in Vector Error Correction Model (VECM) framework to find out the dynamic relationship among the variables. Further, variance decomposition analysis (VDA) and impulse response function (IRF) is also applied to determine the relationships among the variables beyond the sample period. The empirical result shows support for growth-led financial development, growth-led foreign direct investment and growth-led trade openness hypothesis for India. For Pakistan, the results suggest growth-led financial development and growth-led foreign direct investment. In the case of Sri Lanka, the results suggest foreign direct investment-led growth and trade openness-led growth hypothesis. The results do not support any kind of causal relationship among the variables in the case of Bangladesh in the short run. Furthermore, no bidirectional causality among the variables was found for all the countries. The findings imply that all four countries should adopt policies to promote further trade liberalization, financial sector development and also need to fast-track reforms to improve the investment climate and attract investments to attain high economic growth in the long run.

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review's findings and suggest some implications for future research. ; publishedVersion

After the surrender of Pakistan army, near about 93,000 Pakistani military personnel and civilians were taken to India as Prisoners of war (POWs). The UNO Security Council passed a resolution on December 21, 1971 calling upon the parties to observe the Geneva Convention and not to attach any conditions to the repatriation of the POWs. Article 118 of the Geneva Convention (1949) puts it as a condition that Prisoners of War must be repatriated immediately after the cessation of active hostilities. It also stipulates that detaining power is obliged to work out a plan for their repatriation. India declared as an afterthought that Pakistan Army had surrendered to joint command of India and Bangladesh and therefore it was not within the jurisdiction of India to repatriate the prisoners of war at her own. Sheikh Mujib-ur-Rahman, on the other hand, had declared that he would not take part in any meeting, bi-lateral or tri-lateral, unless Bangladesh was recognized by Pakistan. On August 28, 1973 India and Pakistan signed an agreement in Delhi to repatriate 93000 civil and military prisoners of war to Pakistan. Bengalis in Pakistan were to be returned to Bangladesh. Mujib Ur Rahman clung to his demand of trial of 195 war criminals. Bhutto insisted that Pakistan would not recognize Bangladesh until all prisoners of war were released. Recognition of Bangladesh by Pakistan in February 1974 led to rapprochement between the two countries. A tripartite agreement between India-Pakistan-Bangladesh signed in April 1974 resolved all contentious issues related to 1971 war and paved the way for return of 195 war criminals as well. The last batch of prisoners of war reached Lahore in April 1974.

This article deals with the family life of Prophet Muhammad (ﷺ). Islam being "Deen" a complete code of life; puts specifal emphasis on social life of Muslims. Prophet of Islam exhibits a model life for each Muslim, This research emphasizes on the family life of the Prophet. Despite being these engagements in Prophetic responsibilities, Prophetic Muhammad never let his family life to suffer. He showed through his living that a perfect man can become a role model in his bearings with religious, political as well as his family life. Being orphan by birth, Prophet Muhammad showed great deal of affection to his mother and grandfather. After their sad demise, his relationship with his uncle Abu Talib and his family is consummate. Similarly, his association with his wife Khadija is exemplary. So are his ties with later wives. In short we can say, beyond doubt, that Prophet Muhammad is complete Uswa-e-Hasana not only in his exterior life but also in his family life.

Over the last two decades, 'accountability' has become Pakistan's most famous political slogan (Mehboob, 2022). Despite numerous reforms in the accountability system, Pakistan got the worst ranking in the region based on the Corruption Perception Index (CPI) published by Transparency International (TI) (TI, 2022). The CPI-based ranking shows that Pakistan ranked 140th out of 180 countries in 2021. Pakistan ranked well below the South Asian economies

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review's findings and suggest some implications for future research.

Jede Ortsgröße hat Vor und Nachteile bezüglich der Integration von Migranten. Geht es speziell um die Integration von Geflüchteten (Politisches Bildungsforum Hamburg 2016), spielen die verschiedenen Stadtgrößen, also Groß und Kleinstädte eine besonders wichtige Rolle. Dieser Beitrag thematisiert eine kleine Studie zu dem Einfluss der Stadtgröße auf Integrationsprozesse junger (unter 30 jährigen) Geflüchteter mit den jeweiligen Vor- und Nachteilen, die in deutschen Großstädten (z.B. Berlin ca. 3,47 Mio. und München ca. 1,43 Mio.) und in Kleinstädten (z.B. Gotha ca. 48.000 Einwohner und Waldkraiburg mit ca. 23.000 Einwohner.) untergebracht wurden.

This paper presents panel data estimates of the relationship between governance, aggregate labor productivity (ALP) growth and total factor productivity (TFP) growth for 12 Asian economies between 1996 and 2013. Our results show that government effectiveness has a positive and significant effect on ALP in both levels and first differences. Regulatory quality has a positive impact on ALP only in first difference. Although both government effectiveness and regulatory quality have a positive effect on TFP growth in first difference, only political stability is significant and positive in the levels specification. Other findings indicate that physical capital and human capital have a positive effect on ALP growth. We also find evidence of positive spillover effects with respect to human capital. The positive association between governance, economic growth and productivity provide a better understanding of the role of governance in enhancing economic performance. Our findings have policy implications for ways to achieve good governance to enhance economic growth and productivity ; NA

Conflicts are caused by various reasons. When competing groups' goals, objectives, needs or values clash the aggression and violence is a result. Afghanistan as multi ethnic state enjoyed internal flexibility till socialist revolution (1978) that changed its social fabric due to ideological clash. In bipolar world this conflict invited the involvement of external actors (USSR & USA). Even after the withdrawal of Soviet troops this conflict sustained till 1992. The Mujahidin who had become new masters of the war torn country added fuel to the fire by converting an ideological clash into an ethnic one. Taliban replaced the Mujahidin but their religious orthodoxy also failed to bring national cohesion.The long sustained conflict has direct bearings on national and individual life of people of Afghanistan who have lost their ability to work together. All attempts made on national cohesion and integration so far have failed. People do not rely and trust each other and they have lost their motivation to work together and to rebuild their institutions and economy. It is the legacy of the long war that is still going on. A closer look at the last 35 years traumatic history of the country clearly illustrates the complexity of the problem due to clash of divergent aims and objectives of several parties.

Prior research has established that culturally adapted leadership is associated with positive outcomes for organizations as well as for leaders and followers. However, the adaptation of leadership styles to national culture is under pressure mainly due to the professionalization of leadership grounded in a formal knowledge base that is predominantly derived from research in Anglo-American cultural settings and performed by Anglo-American leadership researchers. In this paper, we argue that the forces leading to a drift away from cultural adaptation are partly counteracted by three mechanisms tying leaders to the cultural context in which they operate. This theoretical perspective allows us to understand better observed leadership in a national setting as equilibrium between cultural forces and institutional forces grounded in culturally biased formal research and leadership education based on this research. To illustrate the added value of this perspective, we develop some specific propositions concerning the three mechanisms and their relative strengths under a variety of cultural conditions.

The pursuit of harmony within a state is known as national integration. National integration connects all facets of society regardless of language, racial background, religion, race, or belief. It is a process based on harmony, interdependence, and most importantly, national awareness. National integration is a sentiment that unites a nation's population. The goal of national integration is to foster awareness of, pride in, and respect for the best elements of our national culture, aspirations, traditions, and a desire to advance our nation. The current study concentrates on several methods of national integration. Additionally, using secondary data, this study endeavour also outlines the notion of nation and nation characteristics.

PurposeThe literature that explores the relationship between human capital and economic growth has produced mixed results. It highlights the puzzle on the correlations between human capital and economic growth. This study contributes to this debate by offering an explanation of the puzzling effects.Design/methodology/approachUsing the threshold model proposed by Kremer et al. (2013), the results document that there is a threshold effect in the human capital–growth nexus.FindingsThe findings illustrate that the relationship between human capital and economic growth is weakly positive up to a certain threshold level of governance; however, the relationship turns out to be positive once the threshold level has been achieved.Originality/valueThe mixed evidence on the human capital–growth relationship can be explained through institutional quality differences. The findings recommend that better governance is complementary to contribute to the productive use of human capital in achieving higher economic growth.

PURPOSE: Integrity is pre-requisite for the prosperity and development of the society. Stable integration is the sign of justice, equality, rights and duties which provides tolerated society and religious inclusion. But, developing countries still have many challenges to stabilize their socio-religious integration due to non-cooperative behavior among different segments of the society, lack of politico-religious tolerance and less socio-economic development. The other factors responsible are poor educational and health system, weak social institution, marginalized segments of society, absences of culture of welfare state. Likewise, in India, communal conflicts remain present in every time as well as Pakistan faces sectarian tension and in both countries, religious norms and attitudes are used for political purposes. Similarly, both countries have the challenges of inequality and injustices within their communities. DESIGN/METHODOLOGY/APPROACH: The qualitative techniques have been applied in this research. Date has been collected from Secondary and Primary Sources. FINDINGS: Economic development is necessary for the development of the social prosperity without it socio-religious integration is a dream. IMPLICATIONS/ORIGINALITY/VALUE: The epidemic COVID-19 has challenged the socio-religiosity of the developing countries which affected the socio-economic and religious set up of these countries ruthlessly.