http://dspace.ewubd.edu:8080/handle/2525/2779 2026-04-04T13:41:08Z http://dspace.ewubd.edu:8080/handle/123456789/4767 CSR in Bangladesh and India: A Comparative Analysis of Voluntary and Mandatory Models Rashid, Md. Abdur; Ali, Shonahar South Asian businesses have made major changes to their corporate social responsibility (CSR) practices which show different approaches between their theoretical frameworks and their actual business operations. Rapid industrialization brings together social, economic and environmental issues in the region. This study compares the CSR model in Bangladesh and India based on their philosophical and legal systems, operational mechanisms and results of their voluntary and mandatory models. The research uses stakeholder theory together with institutional theory and Carroll’s CSR Pyramid framework for analysis. The Bangladesh’s CSR mostly voluntary and market-driven model which is shaped by interactions with civil society and global supply chain pressure whereas India’s statutory CSR framework, mandated by the Section 135 of the Companies Act, 2013 and rules frame under this. The investigation uses qualitative methods to study official government documents together with peer-reviewed journal articles and regulatory documents. The findings reveal that voluntary CSR framework of Bangladesh encourage adaptability, creativity, sector-specific practices, especially in banking and ready-made garments. However, the current system faces three major challenges viz. insufficient disclosure practices, insufficient accountability measures and the potential for companies to make false environmental claims known as greenwashing. But India’s CSR framework is based statutory rules, coercive, and spending on CSR predictable. The system of CSR in India encounters three main obstacles which stem from regulatory requirements that force companies to act in certain ways and from unbalanced regional distribution and from inadequate systems to measure their effects. A combined approach that merges mandatory disclosure, strategic focus, and regulatory incentives may enhance CSR effectiveness in both the countries. The paper also provides essential data about business responsibility practices, enables policymakers to craft policies through methods for constructing national CSR frameworks that support worldwide sustainable development targets. 2026-01-20T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/4766 Exploring the Post-traumatic Growth in the Frame of Traumatic Experiences among the Single Mothers of Assam Neog, Nabamallika; Konwar, Ojaswinee Post-traumatic growth (PTG) explains the helpful psychological modifications brought about by getting over tough and stressful life situations. The goal of the current study is to explore the post-traumatic growth of single mothers of Assam, focusing on their subjective experiences and the factors that support their growth following divorce or the loss of a spouse. A qualitative research design was employed, involving twenty single mothers (aged 20–49 years) from both rural (Nagaon, Morigaon, Lakhimpur) and urban (Kamrup Metro, Sonitpur) areas of Assam, using a combination of convenience and purposive sampling. An extensive qualitative dataset was collected using semi-structured interviews, which was thematically analyzed using the Braun and Clarke methodology. To refine data accuracy, qualitative data analysis software, Taguette (a free tool for coding qualitative data), was employed. The findings suggest that single female parents are improving, especially in the areas of financial independence, child companionship, maternal pride, and social support. Key growth facilitators included a resilient personality type, the influence of traditional practices and community involvement, and the empowering effect of education. The study highlights that culture-specific measures, interventions, and support systems are important to facilitate post-traumatic growth of single mothers. 2026-01-20T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/4765 Financial Inclusion and Financial Behavior: Empirical Evidence from an Emerging Economy Mahmud, Aslam This empirical paper investigates the impact of financial inclusion through formal account ownership on the financial behavior of the adult population in Bangladesh, utilizing micro- data from the World Bank Global Findex Database 2021. To address potential selection bias and ensure robust causal inference, the study applies propensity score matching (PSM) and inverse probability weighted regression adjustment (IPWRA) techniques, both of which are widely used quasi-experimental econometric techniques. The results of the study reveal that formal account ownership serves as a critical mechanism for shifting savings and borrowing towards formal financial institutions. Nonetheless, the evidence suggests that ensuring mere access to formal account ownership is insufficient to fully replace informal financial prac- tices, underscoring the need for understanding and effective use of formal financial services. The application of alternative matching algorithms produces consistent results, therefore, reinforces the validity and robustness of the main findings. Further analysis reveals signifi- cant gender heterogeneity, indicating that formal account ownership significantly enhances women's access to formal credit, potentially through more favorable lending policies for women. Additionally, education-based heterogeneity reveals that financial inclusion sub- stantially increases formal savings among disadvantaged individuals with limited or no ed- ucation. This study makes an important contribution to the empirical literature on financial inclusion by providing robust evidence on its behavioral effects in an emerging economy context. The findings of the study offer important policy implications and advocate for policies and interventions aimed at expanding access to formal financial services while also paying attention to in-depth financial literacy to reduce dependence on informal finance and promote economic empowerment. 2026-01-20T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/4764 Branding Kathmandu: The Impact of Image, Awareness, and Value on Tourists’ Visit Intentions Sharma, Bhumiswor; Subedi, Phul Prasad; Dahal, Pragya Utilizing the theory of planned behavior and brand equity theory, this study proposed and empirically tested a conceptual model of destination branding that encompasses the constructs of destination brand image, brand awareness, brand equity, and tourists' visiting intention. The analysis was conducted through a quantitative examination of empirical data collected from tourists who have travelled or are potentially traveling to Kathmandu. The study investigated how brand image, brand awareness, and brand equity influence tourists' behavioral intentions to visit Kathmandu. Overall, findings indicate that brand image, brand awareness, and brand equity exert significant positive effects on tourists' visiting intentions. Notably, the results suggest that the value of the destination brand has the most substantial impact among the constructs associated with destination branding. This research contributes to the existing literature on destination branding by providing evidence that the three-dimensional constructs of a destination brand are observable in real-world contexts and can effectively influence tourists' behaviors. In this context, the Model of Destination Branding has been situated within the framework of a developing South Asian destination. The findings offer both theoretical insights and practical implications for tourism planners and marketers aiming to establish or enhance the Kathmandu brand within the highly competitive global tourism industry. 2026-01-20T00:00:00Z