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Papers by Khondaker Rahman

Research paper thumbnail of 日本の企業世界における危機管理 : COVID-19危機における方法と戦略の考察

Research paper thumbnail of Theorizing Japanese FDI to China

Journal of Comparative International Management, Dec 1, 2006

Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct ... more Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct investment (FDI) to China and theorizes it with inductive arguments. It proceeds as follows. After a brief introduction on China's robustness in the global investment market, it introduces the position of Japan as investor in this country, and proceeds with an examination of the major theories of FDI. It then examines the underlying causes of Japanese FDI to China in view of those theories. The paper concludes that, in addition to many investment-alluring incentives, most prominently China over time has infused, fostered, created, and nurtured numerous competitive advantages (pull-factors) within its investment proliferating environment, which ultimately ushered FDI from Japan to it. Domestic factors as well as global investment competitors drive (push-factors) toward China further induced Japanese multinational corporations (MNCs) to boost investment into China.

Research paper thumbnail of Effective Corporate Governance and Financial Reporting in Japan

Asian Academy of Management Journal of Accounting and Finance, 2016

This paper examines corporate governance in Japan since the 1990s. Its focus includes financial r... more This paper examines corporate governance in Japan since the 1990s. Its focus includes financial reporting, a key part of good governance. It offers an overview of various legal, institutional, and stakeholder aspects of governance, followed by an investigation of Japanese accounting, disclosure, and reporting. The paper presumes that accurate financial reporting is a prerequisite for good corporate governance. Bad governance often follows from fraudulent financial reporting. The paper also considers the status of international financial reporting standards, the nature of fraudulent financial reporting, the all-too-common practice of window dressing in Japan, the liabilities of corporate audit board members and financial auditors. Our findings suggest that the existing high quality laws, codes, guidelines, and institutional arrangements do improve corporate governance. Yet in practice, the quality of corporate governance in Japan has not matched the quality of its codes and regulations. The paper discusses Japan's new corporate governance code. It concludes that this code is excellent, but that more needs to be done to improve financial reporting. Finally, a number of suggestions are offered to enhance corporate governance and reduce fraudulent reporting.

Research paper thumbnail of The Regional Comprehensive Economic Partnership (Rcep) in the Asia-Pacific Area and the Role of Japan in Global Trade

Research paper thumbnail of Management and Economy in Hartals: The Case of Bangladesh

Journal of Comparative International Management, 2014

Based on the secondary sources and interviews, this paper gives an account of hartal and similar ... more Based on the secondary sources and interviews, this paper gives an account of hartal and similar political activities, examining the economic and social impacts of such activities on the economy of Bangladesh and the management of the companies in that country. As hartal and associated activities are not well defined in literature, this study begins by giving a brief definition and description of those activities. The findings of the study suggest that these activities are organized to ensure freedom of assembly, expression of opinion, and political rights by raising protests against certain government actions and policies. However, in reality, and especially during the last two decades, much of these activities have been used as a vindictive movement against the political party in the helm of the regime. The study also found that hartal and similar activities have resulted in colossal economic losses of work, working hours, business management, industrial output, business capital, ...

Research paper thumbnail of Global population stabilisation policy and declining work-age population: a threat to global economic sustainability

International Journal of Environment and Sustainable Development, 2019

Research paper thumbnail of Global Population Stabilization Policy and Declining Work-Age Population Threat Global Economic Sustainability

SSRN Electronic Journal, 2017

Faced with an exponentially growing world population, what is required is a population stabilizat... more Faced with an exponentially growing world population, what is required is a population stabilization policy to control the global fertility rates. This has implications for the workingage population in the future, and lead to a serious economic crisis. It is envisaged that by the year 2050 the work-age population will have seriously declined but is still expected to look after an increasing dependent population. This paper argues that to maintain sustainable economic growth, and to support the associated technological advances in the future there will be demand for a larger labor force. It notes that the industrialized countries are now managing with migrant populations drawn mostly from high fertility but low-income countries. In the global context this is only a zero-sum game without increasing the stock of the world's actual total labor force. Therefore, the world population needs to increase to meet the growing demand for a larger labor force in order to achieve economic sustainability. Since the earth's population carrying capacity largely depends on advanced technology functioning well, to support society's lifestyle expectations, the world should not defer planned population growth.

Research paper thumbnail of Effective Corporate Governance and Financial Reporting in Japan

Asian Academy of Management Journal of Accounting and Finance, 2016

This paper examines corporate governance in Japan since the 1990s. Its focus includes financial r... more This paper examines corporate governance in Japan since the 1990s. Its focus includes financial reporting, a key part of good governance. It offers an overview of various legal, institutional, and stakeholder aspects of governance, followed by an investigation of Japanese accounting, disclosure, and reporting. The paper presumes that accurate financial reporting is a prerequisite for good corporate governance. Bad governance often follows from fraudulent financial reporting. The paper also considers the status of international financial reporting standards, the nature of fraudulent financial reporting, the all-too-common practice of window dressing in Japan, the liabilities of corporate audit board members and financial auditors. Our findings suggest that the existing high quality laws, codes, guidelines, and institutional arrangements do improve corporate governance. Yet in practice, the quality of corporate governance in Japan has not matched the quality of its codes and regulations. The paper discusses Japan's new corporate governance code. It concludes that this code is excellent, but that more needs to be done to improve financial reporting. Finally, a number of suggestions are offered to enhance corporate governance and reduce fraudulent reporting.

Research paper thumbnail of Personnel Management in NGOs of Bangladesh

Contemporary Management Research, 2012

Activities of non-governmental organizations (NGOs) in Bangladesh have gained momentum due to the... more Activities of non-governmental organizations (NGOs) in Bangladesh have gained momentum due to the failure of both governmental organizations (GOs) and for-profit organizations (FPOs) in achieving their mission and objectives, and thus their inability to fulfill needs of the beneficiaries/customers. Prima facie investigations show that little research has been done on the personnel management of NGOs in Bangladesh. In view of this situation, using a mixed method of survey of archival sources, quantitative review of job advertisements data, unstructured interview, and a case study, this research examines personnel management practice of NGOs, and explores basic characteristics in the three areas of personnel selection and recruitment, training and education, and compensation and motivation. The findings suggest that large NGOs implement systematic practices, possess adequate organizational structure, employ professional managers, and nurture pragmatic environments for their personnel management. The NGOs emphasize professionalism and career orientation and implement long-term, forward-looking approaches in their selection, recruitment, and remuneration. These management practices also follow national employment practices, attach importance to national wage and salary principles, policies, and scales for the GO/FPOs, but formulate their principles and systems keeping those in view. The international NGOs (INGOs) follow domestic practices, implement policies and practices of their own which is found to create confusion in the national job market. The small and mid-size NGOs, however, do not possess personnel management practices of their own, rather they follow and imitate larger members. The authors envision further research on this topic with a focus on both of its micro Contemporary Management Research 276 and macro aspects, and use of advanced methods and tools to develop a full model of NGO-human resources management (HRM) in Bangladesh.

Research paper thumbnail of A Theoretical Model to Solve Cost Shifting Problem

SSRN Electronic Journal, 2014

Cost shifting strategy in service organizations causes difficulties between co-existing internal ... more Cost shifting strategy in service organizations causes difficulties between co-existing internal business units each competing for scarce resources. Within regulatory and legal constraints, cost shifting between business units instigates concomitant changes to each unit's profitability/budget-surpluses. For internal monopoly and competitive units, this strategy has shortcomings. Through management sponsored training programs, employee learning and productivity improvements offer a long-term approach to better address this short-term cost shifting problem. We mathematically model this solution, and outline further research that builds on this long-term cost shifting approach.

Research paper thumbnail of The China Factor Blunts the Cutting-Edge of the Japan-Malaysia Free Trade Agreement

Global Economy Journal, 2008

Most industrialized and industrializing countries of the world were highly nervous about the spre... more Most industrialized and industrializing countries of the world were highly nervous about the spread effect of the surge of investment, industrialization and economic growth in China during early years of the 2000s. They were anxiously searching for ways and means to protect their economic interests from this effect. To describe this phenomenon eloquently the mass media used the term `China factor in world trade.' Against this backdrop the Japan-Malaysia free trade agreement (FTA) under an economic partnership agreement was signed in 2005 and implemented from 2006 with the expectation that it would be able to protect their bilateral trade from the sharp edge of the China factor and further enhance trade and investment relationships between the two countries. This study examines its effectiveness in influencing their bilateral trade growth in the face of this so called China factor. From analyses of the time series data on Malaysia's trade during 1986-2007 it is observed that ...

Research paper thumbnail of Declining Work-Age Population Threats to Global Economic Sustainability

Research paper thumbnail of A nomenclature theory for NGOs in Bangladesh: lessons from theory of NGO commons

アカデミア 人文・社会科学編, Jun 1, 2009

Research paper thumbnail of Financial statements, creative accounting, and roles of auditors: The case of Bangladesh

Research paper thumbnail of Japanese foreign direct investment to Australia: An assessment of current performance, causes, and prospects

Research paper thumbnail of NPO Sector in the Economy of Bangladesh--Historical Development, Present Condition, and Future Outlook

Research paper thumbnail of Amakudari in Japan

Research paper thumbnail of Understanding the Communicative Culture of Management in a Least Developed Country: The Case of Bangladesh (特集 コミュニケイションの多層性)

Research paper thumbnail of Japanese Style Management for Bangladesh Public Sector - The Case of Jute Industry, September 1997

Research paper thumbnail of Theorizing Japanese FDI to China

Journal of Comparative International Management, Dec 1, 2006

Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct ... more Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct investment (FDI) to China and theorizes it with inductive arguments. It proceeds as follows. After a brief introduction on China's robustness in the global investment market, it introduces the position of Japan as investor in this country, and proceeds with an examination of the major theories of FDI. It then examines the underlying causes of Japanese FDI to China in view of those theories. The paper concludes that, in addition to many investment-alluring incentives, most prominently China over time has infused, fostered, created, and nurtured numerous competitive advantages (pull-factors) within its investment proliferating environment, which ultimately ushered FDI from Japan to it. Domestic factors as well as global investment competitors drive (push-factors) toward China further induced Japanese multinational corporations (MNCs) to boost investment into China.

Research paper thumbnail of 日本の企業世界における危機管理 : COVID-19危機における方法と戦略の考察

Research paper thumbnail of Theorizing Japanese FDI to China

Journal of Comparative International Management, Dec 1, 2006

Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct ... more Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct investment (FDI) to China and theorizes it with inductive arguments. It proceeds as follows. After a brief introduction on China's robustness in the global investment market, it introduces the position of Japan as investor in this country, and proceeds with an examination of the major theories of FDI. It then examines the underlying causes of Japanese FDI to China in view of those theories. The paper concludes that, in addition to many investment-alluring incentives, most prominently China over time has infused, fostered, created, and nurtured numerous competitive advantages (pull-factors) within its investment proliferating environment, which ultimately ushered FDI from Japan to it. Domestic factors as well as global investment competitors drive (push-factors) toward China further induced Japanese multinational corporations (MNCs) to boost investment into China.

Research paper thumbnail of Effective Corporate Governance and Financial Reporting in Japan

Asian Academy of Management Journal of Accounting and Finance, 2016

This paper examines corporate governance in Japan since the 1990s. Its focus includes financial r... more This paper examines corporate governance in Japan since the 1990s. Its focus includes financial reporting, a key part of good governance. It offers an overview of various legal, institutional, and stakeholder aspects of governance, followed by an investigation of Japanese accounting, disclosure, and reporting. The paper presumes that accurate financial reporting is a prerequisite for good corporate governance. Bad governance often follows from fraudulent financial reporting. The paper also considers the status of international financial reporting standards, the nature of fraudulent financial reporting, the all-too-common practice of window dressing in Japan, the liabilities of corporate audit board members and financial auditors. Our findings suggest that the existing high quality laws, codes, guidelines, and institutional arrangements do improve corporate governance. Yet in practice, the quality of corporate governance in Japan has not matched the quality of its codes and regulations. The paper discusses Japan's new corporate governance code. It concludes that this code is excellent, but that more needs to be done to improve financial reporting. Finally, a number of suggestions are offered to enhance corporate governance and reduce fraudulent reporting.

Research paper thumbnail of The Regional Comprehensive Economic Partnership (Rcep) in the Asia-Pacific Area and the Role of Japan in Global Trade

Research paper thumbnail of Management and Economy in Hartals: The Case of Bangladesh

Journal of Comparative International Management, 2014

Based on the secondary sources and interviews, this paper gives an account of hartal and similar ... more Based on the secondary sources and interviews, this paper gives an account of hartal and similar political activities, examining the economic and social impacts of such activities on the economy of Bangladesh and the management of the companies in that country. As hartal and associated activities are not well defined in literature, this study begins by giving a brief definition and description of those activities. The findings of the study suggest that these activities are organized to ensure freedom of assembly, expression of opinion, and political rights by raising protests against certain government actions and policies. However, in reality, and especially during the last two decades, much of these activities have been used as a vindictive movement against the political party in the helm of the regime. The study also found that hartal and similar activities have resulted in colossal economic losses of work, working hours, business management, industrial output, business capital, ...

Research paper thumbnail of Global population stabilisation policy and declining work-age population: a threat to global economic sustainability

International Journal of Environment and Sustainable Development, 2019

Research paper thumbnail of Global Population Stabilization Policy and Declining Work-Age Population Threat Global Economic Sustainability

SSRN Electronic Journal, 2017

Faced with an exponentially growing world population, what is required is a population stabilizat... more Faced with an exponentially growing world population, what is required is a population stabilization policy to control the global fertility rates. This has implications for the workingage population in the future, and lead to a serious economic crisis. It is envisaged that by the year 2050 the work-age population will have seriously declined but is still expected to look after an increasing dependent population. This paper argues that to maintain sustainable economic growth, and to support the associated technological advances in the future there will be demand for a larger labor force. It notes that the industrialized countries are now managing with migrant populations drawn mostly from high fertility but low-income countries. In the global context this is only a zero-sum game without increasing the stock of the world's actual total labor force. Therefore, the world population needs to increase to meet the growing demand for a larger labor force in order to achieve economic sustainability. Since the earth's population carrying capacity largely depends on advanced technology functioning well, to support society's lifestyle expectations, the world should not defer planned population growth.

Research paper thumbnail of Effective Corporate Governance and Financial Reporting in Japan

Asian Academy of Management Journal of Accounting and Finance, 2016

This paper examines corporate governance in Japan since the 1990s. Its focus includes financial r... more This paper examines corporate governance in Japan since the 1990s. Its focus includes financial reporting, a key part of good governance. It offers an overview of various legal, institutional, and stakeholder aspects of governance, followed by an investigation of Japanese accounting, disclosure, and reporting. The paper presumes that accurate financial reporting is a prerequisite for good corporate governance. Bad governance often follows from fraudulent financial reporting. The paper also considers the status of international financial reporting standards, the nature of fraudulent financial reporting, the all-too-common practice of window dressing in Japan, the liabilities of corporate audit board members and financial auditors. Our findings suggest that the existing high quality laws, codes, guidelines, and institutional arrangements do improve corporate governance. Yet in practice, the quality of corporate governance in Japan has not matched the quality of its codes and regulations. The paper discusses Japan's new corporate governance code. It concludes that this code is excellent, but that more needs to be done to improve financial reporting. Finally, a number of suggestions are offered to enhance corporate governance and reduce fraudulent reporting.

Research paper thumbnail of Personnel Management in NGOs of Bangladesh

Contemporary Management Research, 2012

Activities of non-governmental organizations (NGOs) in Bangladesh have gained momentum due to the... more Activities of non-governmental organizations (NGOs) in Bangladesh have gained momentum due to the failure of both governmental organizations (GOs) and for-profit organizations (FPOs) in achieving their mission and objectives, and thus their inability to fulfill needs of the beneficiaries/customers. Prima facie investigations show that little research has been done on the personnel management of NGOs in Bangladesh. In view of this situation, using a mixed method of survey of archival sources, quantitative review of job advertisements data, unstructured interview, and a case study, this research examines personnel management practice of NGOs, and explores basic characteristics in the three areas of personnel selection and recruitment, training and education, and compensation and motivation. The findings suggest that large NGOs implement systematic practices, possess adequate organizational structure, employ professional managers, and nurture pragmatic environments for their personnel management. The NGOs emphasize professionalism and career orientation and implement long-term, forward-looking approaches in their selection, recruitment, and remuneration. These management practices also follow national employment practices, attach importance to national wage and salary principles, policies, and scales for the GO/FPOs, but formulate their principles and systems keeping those in view. The international NGOs (INGOs) follow domestic practices, implement policies and practices of their own which is found to create confusion in the national job market. The small and mid-size NGOs, however, do not possess personnel management practices of their own, rather they follow and imitate larger members. The authors envision further research on this topic with a focus on both of its micro Contemporary Management Research 276 and macro aspects, and use of advanced methods and tools to develop a full model of NGO-human resources management (HRM) in Bangladesh.

Research paper thumbnail of A Theoretical Model to Solve Cost Shifting Problem

SSRN Electronic Journal, 2014

Cost shifting strategy in service organizations causes difficulties between co-existing internal ... more Cost shifting strategy in service organizations causes difficulties between co-existing internal business units each competing for scarce resources. Within regulatory and legal constraints, cost shifting between business units instigates concomitant changes to each unit's profitability/budget-surpluses. For internal monopoly and competitive units, this strategy has shortcomings. Through management sponsored training programs, employee learning and productivity improvements offer a long-term approach to better address this short-term cost shifting problem. We mathematically model this solution, and outline further research that builds on this long-term cost shifting approach.

Research paper thumbnail of The China Factor Blunts the Cutting-Edge of the Japan-Malaysia Free Trade Agreement

Global Economy Journal, 2008

Most industrialized and industrializing countries of the world were highly nervous about the spre... more Most industrialized and industrializing countries of the world were highly nervous about the spread effect of the surge of investment, industrialization and economic growth in China during early years of the 2000s. They were anxiously searching for ways and means to protect their economic interests from this effect. To describe this phenomenon eloquently the mass media used the term `China factor in world trade.' Against this backdrop the Japan-Malaysia free trade agreement (FTA) under an economic partnership agreement was signed in 2005 and implemented from 2006 with the expectation that it would be able to protect their bilateral trade from the sharp edge of the China factor and further enhance trade and investment relationships between the two countries. This study examines its effectiveness in influencing their bilateral trade growth in the face of this so called China factor. From analyses of the time series data on Malaysia's trade during 1986-2007 it is observed that ...

Research paper thumbnail of Declining Work-Age Population Threats to Global Economic Sustainability

Research paper thumbnail of A nomenclature theory for NGOs in Bangladesh: lessons from theory of NGO commons

アカデミア 人文・社会科学編, Jun 1, 2009

Research paper thumbnail of Financial statements, creative accounting, and roles of auditors: The case of Bangladesh

Research paper thumbnail of Japanese foreign direct investment to Australia: An assessment of current performance, causes, and prospects

Research paper thumbnail of NPO Sector in the Economy of Bangladesh--Historical Development, Present Condition, and Future Outlook

Research paper thumbnail of Amakudari in Japan

Research paper thumbnail of Understanding the Communicative Culture of Management in a Least Developed Country: The Case of Bangladesh (特集 コミュニケイションの多層性)

Research paper thumbnail of Japanese Style Management for Bangladesh Public Sector - The Case of Jute Industry, September 1997

Research paper thumbnail of Theorizing Japanese FDI to China

Journal of Comparative International Management, Dec 1, 2006

Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct ... more Using mainly archival data, this paper examines the nature and causes of Japanese foreign direct investment (FDI) to China and theorizes it with inductive arguments. It proceeds as follows. After a brief introduction on China's robustness in the global investment market, it introduces the position of Japan as investor in this country, and proceeds with an examination of the major theories of FDI. It then examines the underlying causes of Japanese FDI to China in view of those theories. The paper concludes that, in addition to many investment-alluring incentives, most prominently China over time has infused, fostered, created, and nurtured numerous competitive advantages (pull-factors) within its investment proliferating environment, which ultimately ushered FDI from Japan to it. Domestic factors as well as global investment competitors drive (push-factors) toward China further induced Japanese multinational corporations (MNCs) to boost investment into China.

Research paper thumbnail of A Paradox of the World Population Stabilization Policy

Population explosion of the last century necessitated adoption of a population stabilization poli... more Population explosion of the last century necessitated adoption of a population stabilization policy internationally but without due consideration of its paradoxical impacts on future world economic and environmental sustainability and progress of civilization. Population stabilization policy makes world fertility level (projected) to fall below the replacement level by 2043. This will result in a declining work-age population endangering economic and environmental sustainability particularly during 2050 and beyond. This study has made an attempt to highlight this paradox of population stabilization policy in terms of its impacts on economic and environmental sustainability. It analyses the catch of the need for a declining population in order to maintain a stable population. It also analyses the time taking process of changing fertility habit of the human community under the concepts of ‘child bearing habitual gap’ and ‘work-age formation gap’. It argues that for a progressive and sustainable world economy a greater and rising work-age population is required and observes that world needs to maintain population growth at a rate balanced in terms of countries and earth’s absorption capacity.

Keywords: Population growth, paradox, fertility rate, work-age population, dependency ratio, migration, environmental sustainability, environmental competency, economic sustainability, technological advancement, zero-sum game, ‘child bearing habitual gap’, ‘work-age formation gap’.

Research paper thumbnail of The China Factor Blunts the Cutting-Edge of the Japan-Malaysia Free Trade Agreement

Global Economy Journal, 2000

∗Nanzan University, kmrahman@ps.nanzan-u.ac.jp †Multimedia University, rimolla@gmail.com ‡Univers... more ∗Nanzan University, kmrahman@ps.nanzan-u.ac.jp †Multimedia University, rimolla@gmail.com ‡University of Malaysia Terengganu, mwmurad@gmail.com ... Copyright c 2008 Berkeley Electronic Press. All rights reserved. ... The China Factor Blunts the Cutting-Edge of

Research paper thumbnail of Global Population Stabilization Policy and Declining Work-Age Population Threat Global Economic Sustainability

Faced with a phenomenal growth of population the world has embarked upon a population stabilizati... more Faced with a phenomenal growth of population the world has embarked upon a population stabilization policy that has led the fertility rate to fall and the work-age population for the future to shrink, pushing the world to a serious economic crisis more particularly after 2050 when only a decreasing size of the work-age population will be available to look after an increasing size of dependent population. The paper argues that to maintain a sustainable economic growth and support the associated technological advancements in the future there will be demand for a larger labor force. It notes that the industrialized countries are now managing with the migrant population drawn mostly from the high fertility low income countries. But in the world context this is only a zero-sum game without increasing the stock of world's total labor force. Therefore world population needs to grow to meet the growing demand for a larger labor force for economic sustainability. It also argues that since the earth's population carrying capacity largely depends on the technological capability and the life style of the society the world should not be scared of a planned population growth. The paper concludes that in the future the social engineering and technological innovations may give birth to an ethics and environment friendly 'slim-green' life style founded on the principle of 'simple living and high thinking', which will increase the earth's population absorption capacity. Along with the issue of increasing earth's population absorption capacity, the issue of producing more food in the regions where it is needed should be addressed with political will and resolutions of the global community.