How Green Is the Green Banking Investment in Bangladesh?

The banking sector plays a critical role in economic development while its activities are also equally responsible for social and environmental damage such as violation of human rights, loss of biodiversity, and climate change in Bangladesh. A careful examination of investing and financing activities disclosed in annual reports of 35 selected banks suggest that, while banks are taking several in-house and external green initiatives, many of them are also actively investing and funding projects like shipbreaking that threaten environmental sustainability and are prone to human rights violation. This chapter urges the government, policymakers, and central bank in developing policies and regulating banks; stakeholders in understanding banks' commitment and actions to safeguard the environment and human rights; and managers in measuring, reporting, and mitigating the social and environmental impact through their current and future lending policies.

The Impact of Islamic Finance on Sustainability Reporting

This chapter explores the impact of Islamic finance on sustainability reporting, and the mediator role of green accounting. Sustainability focuses on balancing present and future consumption to ensure basic needs of coming generations will be met. The mediator role of green accounting could positively impact sustainability financial reporting and sustainability reporting. The chapter employs content analysis approaches to explore the environmental impact of Islamic finance on sustainability reporting. Sustainability enhances future environmental aspects of reducing costs and risk management. The proposed model is based on the literature review to conceptualize the mediator role of green accounting. The chapter adds value to the literature on green accounting and sustainability reporting by considering the role of Islamic finance to promote a friendly environment.

Determinants of the Tuition Fees and Their Impact on Financial Value

This chapter aims at determining the factors that affect the pricing of tuition fees in private schools. It includes private primary schools in Damascus Governorate, the research population, in which the researcher used the analytical descriptive method and provided a theoretical framework that clarifies all the concepts related to the subject of tuition fees and private education from a financial aspect. The sample was obtained from 35 private schools from Damascus governorate schools. Future studies may address the educational aspect of this theme or take broader sectors of private education.

Educate for Life

Organisms like CEPARL, UNESCO, and PNUD have long forecast development and consumerism are imminently destroying the environment, the earth, and life itself, and education needs to prepare humans to create another model of life. This development should be based in solutions and alternatives that look for an equilibrium between social equality and economic development, and a respect for the environmental limitations of the ecosystems that compose the biosphere. It is important to study everything that a sustainable development would propose in the classroom as in any other space available, starting with the agreements of the program of the millenium of the PNUD to achieve an inclusive and quality education. Education is one of the most powerful motors and guarantees of sustainable development, at the intersection of social, economic, and environmental problems. Compromise is necessary from the states through educational entities in each country to non-governmental organizations and civil society.

Media Education for Sustainable Development

This chapter describes ways sustainable development education can be integrated into media education on various levels: institutional or university level, program content, and teaching—learning arrangements. Several chapter topics relate to the relationship between sustainable development and media education, such as the role of communication in development, communication strategies for the implementation of sustainable development, education for sustainable development, and reorienting media education programs to address sustainability. The chapter also details a guideline for media education decision makers regarding planning and implementation of the integration of sustainability and sustainable development on macro levels (institutional) and micro levels (programs structure, content, teaching, and learning).

Relative Efficiency of Universities Using Data Envelopment Analysis

The purpose of this chapter is to evaluate the relative efficiency of universities using data envelopment analysis (DEA). The authors developed a map of efficiency indicators of universities depending on the three main functions of any university; i.e., teaching, research, and community service. Using hypothetical data of 27 universities in a given country, the authors developed the inputs and outputs for each of the three main functions of the universities. The DEA revealed some interesting results concerning the efficient and inefficient universities, and how to improve the inefficient ones. Moreover, the DEA was better than the traditional accounting method for performance evaluation. The authors concluded with some recommendations to improve efficiency of universities through the teaching, research, and community service activities. Finally, some implications for the Arab countries were discussed.

Big Data and Sustainability of Higher Education

The aim of the research is to clarify the role and importance of Big data in achieving sustainability of higher education in the Arab world, and understand the challenges of higher education sustainability in universities. To achieve these objectives, reference was made to previous studies and relevant research to set a proposed framework for the development of higher education in universities in the Arab world and highlighting the role of big data in the sustainability of accounting education.

The Future of Online Learning and Teaching in Higher Education

In recent years, rapid developments in the field of science and technology have profoundly affected social lifestyles and have led to significant changes in the process of producing, sharing, and communicating information. Acceleration in the growth rate of knowledge as a result of developments in science and technology has made it necessary to constantly update existing information. Parallel to this, the necessity of the people to follow the information constantly and to continuously update it to keep up with the speed of daily changes tops the agenda. This situation increased the use of information and communication technologies and the internet in the field of education, resulting in the spread of online environments.

Sustainable Development

The issue of development is an urgent question facing future challenges and is recognized along with the efforts made to promote qualitative changes, aiming at the adaptation, activation, organization, and optimum use of efforts, capacities, and available potentials. So much is said about development, its characteristics, and related considerations. However, main features remain to show in this contest. These include objective participation of society, the endeavor towards adapting the features of advanced societies, together with observing social, economical, and environmental specifications, and the changes which aim to fulfill essential needs, together with observing issues emanating from social changes.

Economic Intelligence, Entrepreneurial Orientation, and International Competitiveness

The main goal of this chapter is to originally analyze one of the irreversible factors of the international competitiveness of the companies that are related to the entrepreneurial economic intelligence. The originality of this research lies on the assimilation of the actions related to the identification and exploitation of opportunities and thus, the entrepreneurial orientation, as an integral part of the entrepreneurial economic intelligence which is able to stimulate the international competitiveness of the companies in the specific case of Tunisia.