International Journal of Emerging Trends in Social Sciences

Forensic accounting as a panacea to financial crime in Bangladesh: An empirical investigation

Fahimul Kader Siddique — Wed, 25 Sep 2024 00:00:00 +0000

Forensic accounting has become significant in recent years due to the colossal scale of financial fraud and other financial crimes. It is gaining attention not only from corporate sectors but also from economists, policymakers, financial analysts and many others as embezzlement surges in many sectors. The study looks at different factors of forensic accounting as an effective tool for reducing fraud in Bangladesh. A well-designed questionnaire was used to gather primary data. Following the purposive sampling method, 150 responses were collected. Data were analyzed with the use of tables, and statistical regression tools like Chi-square, correlation, and regression. Besides, model diagnostics revealed that all the regressions are free from autocorrelation, and errors are normally distributed. The study reveals that forensic accounting significantly reduces fraud in firms by strengthening internal controls, increasing financial transparency, and enhancing the trustworthiness of financial reporting. These findings are executed under simple regression analysis as the beta ranges between 0.251 and 0.339 under a 1% significance level. Thus, the study concludes that strong internal control systems, reliable financial reporting, and financial transparency can help to reduce financial crime. Therefore, it is suggested that the government of Bangladesh and regulatory bodies should foster the development of forensic accounting through education, training, awareness programmes, and investigations of alleged financial crime cases. This could result in a more robust forensic accounting framework, ultimately reducing financial crime.

Innovating STEM education: Teacher reflections on challenges, strategies, and development

Damyana Grancharova — Wed, 02 Oct 2024 00:00:00 +0000

This study investigates the crucial role of teachers' perspectives in enhancing STEM education, specifically focusing on evaluating existing programs, identifying challenges, and proposing actionable improvements. A comprehensive survey was administered to gather detailed insights from teachers regarding the effectiveness of STEM educational materials and methodologies. The survey results reveal key areas requiring enhancement to better support student learning, particularly in the integration of science, technology, engineering, and mathematics within the curriculum. The findings indicate that incorporating teachers' feedback can lead to substantial improvements in teaching practices, professional development opportunities, and overall student outcomes. The study emphasizes the significance of inclusive education, the importance of hands-on and experiential learning, and the critical role of technology integration in modern STEM curricula. Additionally, it highlights the necessity for targeted professional development programs that are closely aligned with the specific needs and challenges identified by teachers. By applying the firsthand experiences and practical recommendations of teachers, this research aims to inform and influence curriculum development processes, ultimately fostering a more effective and equitable STEM education system. The practical implications of the study suggest that schools and educational institutions can overcome current barriers by adopting these recommendations, thereby improving the STEM learning experience and more effectively preparing students to face future challenges and seize opportunities in the rapidly evolving fields of science and technology.

Public confidence towards judiciary court: An empirical study in Bangladesh

Md Sha Jalal, Md Akramul Hasan, Mahmuda Akter — Fri, 01 Nov 2024 00:00:00 +0000

The judiciary is the most significant component of the criminal justice system, which ensures the legal rights of citizens and is strongly linked to public confidence. The judiciary system of Bangladesh is ineffective and inadequate in safeguarding citizens' rights, highlighting the need for the building of trust between citizens and the judiciary system. The main objective of this study was to explore the nature of public trust in the judiciary system in Bangladesh. Moreover, it also identified the entire public perception of the judicial system, which influences public trust in the judiciary. The study was quantitative in nature which followed the survey method, and the data was collected from 52 respondents. This study found that around 63.5% of the participants expressed a negative perception regarding the court's integrity and meticulousness in dealing with people. At the same time, specifically 38.5% who agreed and 48.1% who strongly agreed, believe that corruption has a substantial impact on the level of public confidence in the judiciary court system. Additionally, 51.9% of the respondents believed that unfriendly behavior has an impact on the level of public confidence in the judiciary court system. Most importantly, the majority of respondents (76.9%) assess the courts' performance in ensuring responsibility as either low (53.8%) or average (23.1%). Finally, this study suggests that the government and concerned authorities should take proactive measures to enhance public confidence in the justice system.

Comparative study of the construction mode of wartime air-raid shelters in Chongqing and London under the context of massive bombing

Pei Guodong — Thu, 28 Nov 2024 00:00:00 +0000

This paper aims to explore the construction of air-raid shelters by different cities utilizing advantageous resources to address the refuge needs of large populations. The study collects historical documents and conducts field research to categorize and comparatively analyze the characteristics of air-raid shelter construction in the capitals of China and the United Kingdom during World War II, taking into account the social context and natural conditions. Then the study assesses the advantages and disadvantages of different construction models. Facing the tragic bombings and to protect tens of thousands of people, the construction of air-raid shelters fully demonstrated different patterns in the two cities based on natural environments and industrial strength, i.e., the nature-oriented pattern and the industry-oriented pattern. The air-raid shelters in the two cities adopted various construction strategies in four aspects: location layout, relationship with buildings, internal space, and architectural technology and materials. Chongqing's nature-oriented construction pattern was more resilient and economical. London's industry-oriented construction pattern had the advantages of comfort, safety, and rapid production and construction. Two different construction patterns not only showcase the ingenuity of air-raid shelter architecture but also reveal the spirit of optimism, tenacity, and unity of the people in the capitals of China and the United Kingdom during the war. Nowadays, this research is of great significance for air-raid shelter construction and utilization, as well as for the shaping of urban identity.

The grandparent scam: A systems perspective case study on elder fraud and the concept of human layering

Michelle Espinoza — Thu, 28 Nov 2024 00:00:00 +0000

In April 2024, an 81-year-old Ohio man was charged with murder, assault, and kidnapping. The man believed that he was protecting his family from scammers threatening harm. What he did not realize was that the 61-year-old Uber driver he killed, was also a victim of the same scammers. This qualitative case study examines some common variants of the Grandparent Scam from a systems perspective and how weaponization of conscience is used in these scams. Additionally, this study examines the parallels between layering in money laundering and human layering in the execution of these scams. By examining the underlying dynamics and principles that enable these scams to succeed, law enforcement, regulatory agencies, and organizations can direct efforts to curtailing scammers’ success.

Digital transformation in finance: Examining economic development strategies through the lens of crowdfunding

Mourad Sallami, Chiheb Eddine Inoubli — Thu, 28 Nov 2024 00:00:00 +0000

This research investigates the challenges obstructing the integration of crowdfunding into the national economy as a tool for economic development. In 2018, the Central Bank of Tunisia explored the use of crowdfunding for innovative startups, initiating fundraising efforts after a meeting with the governor and members of the Tunisian diaspora. Drawing from 10 semi-structured interviews, each averaging 1 hour and 10 minutes, as well as an analysis of crowdfunding platforms such as Cofundy and Afrikwity, and a review of blogs and social networks, the study identifies both internal and external barriers. Internal obstacles include a lack of trust and poor coordination among participants, while external challenges involve the absence of a legal framework, limited state support, and insufficient market information. The findings suggest that while these barriers pose significant difficulties, they are not insurmountable, highlighting opportunities for improvement in policy and market structures to foster the growth of crowdfunding in Tunisia.