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This study aims to recognize the significant barriers of small and medium-sized enterprises (SMEs) in Bangladesh, hindering the adoption of total quality management (TQM). Additionally, this research intends to explore the interrelations among these barriers to develop essential managerial insights for promoting TQM implementation in SMEs.

The interpretive structural modeling (ISM) approach and Matrice d'impacts croisés multiplication appliquée á un classment (MICMAC) a cross-impact matrix multiplication applied to classification show the relationship among the barriers and classification of the barriers to TQM implementation respectively, and partial least squares structural equation modeling (PLS-SEM) is applied for ISM model validation.

This study examined previous literature and conducted interviews with professionals to identify 17 barriers. The study then develops and investigates a model that outlines the relationships and priorities among these barriers and categorizes them based on their impact and interdependence. This analysis can assist SMEs in implementing TQM during their operations successfully.

This research emphasizes the crucial obstacles that greatly affect other barriers and require immediate attention. Furthermore, this study provides valuable information for SMEs to effectively prioritize their resources and efforts to overcome these obstacles.

This study delves into the primary obstacles impeding the integration of TQM in SMEs through a novel approach. Additionally, this study constructs a verified contextual framework that depicts the hierarchies and interconnections among these barriers.

The purpose of the research is to recognize and rank the barriers preventing Industry 4.0 (I4.0) adoption in Bangladesh’s food and beverage industries. It aims to highlight the major difficulties the sector is currently facing and offer a hierarchical framework for evaluating these barriers.

An exhaustive literature review was conducted along with expert interviews with academics and industry professionals to identify and assess the barriers. The interpretive structural modeling and Matrice d'Impacts Croisés Multiplication Appliquée à un Classement (ISM-MICMAC) approach was used to classify the identified barriers based on driving and dependent power and understand the interrelationships among them.

A total of 20 barriers to I4.0 adoption in the food and beverage sector of Bangladesh were identified. The top tier of significant barriers includes “Financial constraints,” “Lack of management support,” “Lack of research and development team,” “Lack of adequate skills in the workforce,” “Lack of digital strategy alongside resource scarcity” and “Employee resistance to change.”.

The created hierarchical framework offers a useful tool for dealing with the noted barriers and assisting with the successful adoption of I4.0 in the food and beverage sector. Businesses can overcome financial constraints by allocating enough resources and obtaining management support. By creating a focused research and development team and giving the workforce the necessary training, the lack of knowledge and skills can be overcome. By developing a thorough digital strategy and making sure that the necessary resources are available, resource scarcity can be overcome. Furthermore, effective change management methods can support the adoption of I4.0 technologies by overcoming employee resistance to change.

By concentrating specifically on the difficulties encountered by the food and beverage industries in Bangladesh as it attempts to adopt I4.0, this study contributes to the body of existing literature. The study’s originality lies in its thorough analysis of barriers and the use of the ISM-MICMAC approach to comprehend how these barriers interact with one another.

Speech disorder is one of the most common problems found with autistic children. The purpose of this paper is to investigate the introduction of computer‐based interactive games along with the traditional therapies in order to help improve the speech of autistic children.

From analysis of the works of Ivar Lovaas, it is already known that there are several disadvantages to the “applied behavior analysis” approach to solve the problems of autistic children; so the authors' methodologies were to encourage children with Autism Spectrum Disorders (ASD) to “play,” where playing is mediated through technology. By creating technological methods of interaction (visual displays and physical robots), play and comfortable interactions can be garnered from children with autism. There is a feeling of “safety” in having the main form of interaction occur with non‐humans. Further, these devices allow the child, rather than a third party, to be in control of the interactions.

From the observations, it could found that the problems of autistic children have a wide range and it is almost impossible to design a single game for a group of children. Instead, each child needs to be treated individually. Hence, the authors are suggesting different types of games for different problems.

The authors have proposed some computer game‐based therapies for two types of autism that are discussed in the paper. Interactive games can be built for other types too. After having a group of these games it can be an experimental topic to determine the order of execution of these therapies. However, the proposed games heavily depend on the instructors. Research should be conducted to minimize the duties of instructor.

The autism spectral disorders are defined by the qualitative impairments in social communication. Although the actual reason for autism is still unknown to the medical sciences, it has been proved to be the result of abnormal and irregular growth of cerebral neurons of human brains. People suffering from autism very often demonstrate a poor performance in social interactions and hence find it difficult to communicate with other people. So if vocalization can be encouraged at the age of 3, a pivotal age for children with ASD, this could lead to an increased communicative ability, which makes not only the child's life easier, but also increases their chances of functioning in the world around them.

This paper offers a hierarchy of speaking skills and suggests corresponding games for each stage to achieve a necessary level of efficiency.

This paper aims to demonstrate the specialty of the elderly issues and acknowledge the existence of their specific human rights that propose for a special treatment to be given or shown to them as priority as women or children, etc. Indubitably, the very issue is timely in all perspective. Because it is now axiomatic that the fastest growing elderly population becomes a challenge for the whole world for manifold reasons. They include, inter alia, the lack of a social security apparatus or if any, they are insufficient; the weakening of traditional family bonding; almost no explicit references to elderly people in existing international human right laws; and mere stand-by of soft law addressing the rights of the elderly over time. Consequently, these all have probably failed to meet the most urgent needs of this growing demographic.

This paper is an effort made to recognize the “particular vulnerability” of the older persons and with identification of “specific rights”, advocate for special treatment for them and, optimally, the realization of their rights with respect.

In addition, this treatise attempts to focus on the nature and constitutional importance of elderly rights with the aim of providing the elderly with social security and prioritization; and more particularly, scrutiny of the impending and timely imperative for formulation of new legal instrument so as to adequately address the issue globally.

South Asian region is a focal point owing to its vulnerabilities to climate-sensitive diseases, dependence on climate-sensitive livelihoods, projected levels of crop decline in the region, and high rates of poverty and malnutrition. Women are particularly vulnerable to climate change and this affects women disproportionately during different extreme events. The purpose of this paper is to understand the issue of climate change and its impact, and climate resilience among women in South Asia. Further, it also identifies the gaps and suggests future policy implications.

Climate change is increasingly being recognised as an alarming issue and the present review is important when South Asian countries are facing the brunt of climate change impacts. This paper tries to understand the issue by review of the literature and conceptual framework methodology. To understand women’s vulnerability due to climate change and its aftermath, the authors conducted both offline and online desk reviews for this study.

The findings of this study show a clear linkage between climate change and women’s vulnerabilities in South Asia. Climate change has significant socio-economic impacts on women, and it affects them disproportionately in various domains of agriculture, livelihood, food security, both physical and mental health, water and sanitation in the South Asia region.

The paper also highlights that the programmes that aim at combating the effects of climate change require a gender-sensitive approach so that climate change does not obstruct the development and reduction of poverty in the region.

The findings of this paper will add value in helping families to come out of poverty by undertaking adaptive measures with proactive assistance from the government and grassroots level organisations.

The present study also advocates for more gender- and climate-sensitive measures from governments, and implementation of intervention- and evidence-based research in the South Asian countries.

This paper aims to assesses impacts of perceived weather changes (i.e. temperature, wind and rainfall) at the farm household level on income, poverty, wheat yield and use of timber and non-timber forest products in Pakistan’s Himalayan region. Mountains are fragile ecosystems – particularly for farming and in the context of climate change. Yet for many such geographies, there is limited empirical understanding of the potential impacts of climate change.

It uses a comprehensive field survey of 500 farmers from the Gilgit-Baltistan territory (comprising seven districts Ghizer, Gilgit, Diamer, Astore, Skardu, Ghance and Hunza-Nagar). A multivariate probit model first assesses the factors associated with perceived weather changes by farm households and a propensity score matching (PSM) approach then estimates the impacts of the perceived changes in temperature, wind and rainfall.

The empirical results show that an overwhelming majority of the farmers experience climate change, which primarily has adverse impacts on household income, poverty levels and wheat yields and increases dependence on both timber and non-timber forest products.

This paper contributes to the scanty literature on the climate change in the Himalayan region of Pakistan.

With climate change and environmental degradation being major issues in the world today, it is imperative for governments within a regional setting to collaborate on initiatives, harmonize their policies and develop strategies to counter threats. In South Asia, several attempts have been made to create a common framework for action in implementing synchronized policies. However, both political and technical deterrents have thwarted moves to accommodate priorities and interests of collaborating states. The purpose of this paper is to assess these issues and existing policies/strategies in selected South Asian countries and evaluate integrated plans of action based on collaborative partnerships.

Using a broad exploratory and interpretive approach, this paper evaluates how harmonization of environmental principles and synergies among countries can help reduce the effect of climate change and environmental hazards. Based on a review of ideas and concepts as well as both primary and secondary sources, including official records, legislation, inter-state and regional agreements, evaluation reports, impact studies (social, economic and ecological), and commentaries, it highlights several initiatives and processes geared to creating environmental protection standards and practices for the South Asian region.

Climate change has resulted in devastating impacts on people. It contributed to the proliferation of climate refugees and high incidence of poverty in South Asia. The region faces both political and technical obstacles in developing a sustainable approach to combat climate change. This is exacerbated by non-availability of information as well as reluctance to acknowledge the problem by key actors. The best strategy will be to integrate policies and regulations in the various countries of the region to develop strategic plans. The approach of prevention and protection should replace the existing emphasis on relief and rehabilitation.

The paper provides a critical overview of the climatic and environmental problems encountered in the South Asian region and provides pointers to resolving shared problems through the use of policy instruments for regulating the problems within the gamut of regional environmental governance. It attempts to identify solutions to offset regulatory and institutional barriers in achieving preferred results by emphasizing the need for redesigning regulatory structures and policy approaches for ecological well-being.

This study aims to provide a methodology for constructing farm household-level adaptation metrics for agriculture and water sectors. The livelihood of farm households is at risk now and in the foreseeable future, as both agriculture and water sectors are vulnerable to climate variability, particularly in developing nations. Adaptation is critical to protect their livelihood. Vulnerable farmers have adopted various adaptation mechanisms to counteract negative impacts of climate variability, though the extent varies temporally and spatially.

It is, therefore, imperative to understand current adaptation practices for successfully implementing them. A few studies have emerged so far in this context, investigating different issues associated with micro-level adaptation strategies related to agriculture and water sectors, e.g. output and cost-effectiveness, and constraints related to farm, household and institutional levels.

While such analysis is critical to enhance micro-level adaptation measures, there is a felt need to formulate adaptation metrics that can investigate the underlying factors in an integrated manner. For empirical assessment, 146 farmers were interviewed from different agro-ecological zones of Tamil Nadu, India, regarding seven adaptation measures, such as micro-irrigation, rainwater harvesting, resistant crops, use of bio-fertilisers, crop insurance, income diversification and community-based efforts.

These adaptation measures were evaluated through an Analytical Hierarchy Process using four criteria: effective awareness, economic viability, individual and institutional compatibility and flexibility and independent benefits.

The present study provides a methodology to identify barriers that limit implementation of adaptation measures, and enable target-oriented policy measures to promote appropriate adaptation strategies at the local level.

The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of disclosure of KAMs by companies listed in Bangladesh, an emerging economy.

The study uses qualitative and quantitative research approaches to investigate the pattern of disclosure of KAMs and their determinants. With a sample of 447 firm-year observations from companies listed on the Dhaka Stock Exchange over 2018–2020, the study reveals industry-level, firm-level and auditor-specific characteristics that affect KAMs' communication in the new audit reporting model.

The findings suggest that significant differences exist between firms in the number and types of KAMs reported and the extent of their disclosure. The study findings also observed variations both within and across different industry sectors. Highly regulated firms disclose a greater number of KAMs, while environmentally sensitive firms are found to provide a greater detail of the issues presented as KAMs. Further, both firm size and age positively impact the number of KAMs disclosed and the extent of the disclosure provided. Big-4-affiliated auditors do not issue a significantly higher number of KAMs but deliver extensive details to their KAMs description, compared to non-Big-4 auditors. In addition, while auditors, in general, tend to issue boilerplate KAMs, Big-4 associates are found to disclose more new KAMs. However, audit fees and auditor rotation do not influence KAMs disclosure.

This study is based on two years of publicly available data. However, future studies could consider in-depth interviews to explore the motivation behind KAMs' disclosure in Bangladesh and other developing countries with similar cultural and contextual values.

These findings have substantial policy considerations for improving firms' audit quality and, thus, their financial reporting quality, with implications for national and international standard-setters, regulators and other stakeholders.

This study is one of the earliest endeavours to investigate KAMs in a context of an emerging country, such as Bangladesh, which adopted KAMs' disclosure in 2018.