International Journal of Social Science Research and Review

Climate Change and Ancestral Indian Wisdom: An Assessment of Indigenous Ecological Knowledge

Alok Ranjan — 2026-10-05

Climate change represents not merely a scientific or technological crisis but a profound civilizational and ethical challenge. As the world confronts the increasing peril of climate change, ancestral wisdom—grounded in Indigenous viewpoints—provides essential insights into the causes of ecological disaster and the routes to resilience. Since time immemorial, Indigenous People have sustained a symbiotic relationship with nature, informed by traditional ecological knowledge that underscores comprehensive stewardship of land, water, and life systems (“Indigenous Science, Climate Change, and Indigenous Community Building: A Framework of Foundational Perspectives for Indigenous Community Resilience and Revitalization,” n.d.). Rooted in the Indian Knowledge System (IKS), Traditional Indian knowledge conceives nature (Prakriti) as a living, sacred, and interconnected entity rather than an inert resource for exploitation. Concepts such as Ṛta (cosmic order), Dharma (moral duty), Yajña (reciprocal sustenance), and Vasudhaiva Kuṭumbakam (the world as one family) provide a holistic ecological worldview that emphasizes balance, restraint, and responsibility. Drawing upon Vedic literature, the Upaniṣads, Purāṇas, Dharmaśāstras, and classical texts like the Atharvaveda, Manusmṛti, and Bhagavad Gītā, this research paper highlights how the climate catastrophe is interpreted as a consequence of Pragyāparādha (intellectual and ethical transgression) and imbalance between human desires and natural limits. Indigenous practices such as sacred groves, illustrate sustainable pathways. These practices reflect an eco-centric ethics that integrates spirituality, social harmony, and ecological oversight. By re-engaging ancestral wisdom, contemporary society can cultivate alternative paradigms of development grounded in moderation, intergenerational justice, and reverence for nature.

The Effect of Posted “Original” Prices on Consumers’ Willingness to Pay for Sale Items

Naina Navneeth — 2026-10-05

This paper investigates the role of posted original prices in influencing consumer Willingness to Pay through the lens of behavioural economics. Through analysing primary and secondary data, this paper found that consumer purchasing decisions are rarely driven by objective price alone and factors like psychological cues, perceived value, and cognitive biases play an equally significant role. Theories such as Adjustment Theory, Loss Aversion Theory and Attribution Theory play a large role in the decisions made by consumers and posted “original” prices use psychological tactics to influence consumers towards a product. Primary Data was collected from 75 participants of varying age and gender demographics. The data indicated that respondents actively sought discounted prices regardless of whether the purchase occurred during an official sale period. Additionally, a certain amount of “sale fatigue” was found amongst the respondents as they did not always associate the word “sale” with a large discount. Secondary data from the Zara Summer Sale across 3 years, showed that the sales values, profits and total revenue increased each year, further supporting the action of these psychological theories and cues. This paper found that customer decisions are never made in isolation as various psychological factors play roles in deciding whether to buy an “on sale” item. Additionally, it was also found that producers deliberately play to these biases to persuade consumers to buy their products.

Voices of Chernobyl: Chronicle of the Future, Svetlana Alexievich, London: Aurum Press, 198 pp. (Book Review)

John Paull — 2026-10-05

Nuclear energy is good until it’s bad, and when it’s bad it’s catastrophic. This year is the fortieth anniversary of the explosion of a nuclear reactor at Chernobyl (Reactor #4, on 26 April 1986, then USSR, now Ukraine). Many books and reports have appeared in the decades since. It is timely to revisit ‘Voices of Chernobyl’ by Svetlana Alexievich. Her book is unlike any other about Chernobyl; it records the ‘voices’ of those who lived through the catastrophe. Other accounts provide timelines and technical analyses. The author of ‘Voices’ won the Nobel Prize for Literature (in 1994) “for her polyphonic writings, a monument to suffering and courage in our time”. The chosen genre of Svetlana Alexievich is the reportage of the ‘voices’ of others rather than stamping her own words to a tragedy. In a time of energy challenges for all, and of a fresh flirtation with nuclear energy by some, ‘Voices of Chernobyl’ is especially timely. The book is a powerful testament of ordinary people facing extraordinary events. As a ‘taster’, eight of those ‘voices’ are quoted in the present review. The recommendation of the present review applies to the masterful translation (from the original Russian) by Antonia W Bouis (do not accept substitutes). For both proponents and opponents of nuclear energy alike, ’Voices of Chernobyl’ is highly recommended.

Golf Participation, Mindfulness, Emotion Regulation, and Perceived Stress

Mahi Seth — 2026-10-05

Golf has increasingly been recognised as a sport associated with psychological wellbeing through mechanisms such as mindfulness, emotional regulation, and stress reduction. But little research has explored these connections between golfers and non-golfers, and taken into account the impact of demographic variables. The current study set out to investigate the relationship between golf participation, mindfulness, emotion regulation and perceived stress and to determine if there was any difference in these psychological variables tied to golf participation. A total of 48 participants ( 39 golfers and 9 non-golfers) met the inclusion criteria and completed the Emotional Regulation Questionnaire (ERQ), State Mindfulness Scale (SMS), and Perceived Stress Scale (PSS). data were analyzed using descriptive statistics, Welch’s independent sample T tests, Mann-Whitney U tests, Pearson and Spearman correlations, and multiple linear regression analyses controlling for age. Initial analyses revealed significantly less perceived stress for golfers compared to non-golfers, although this was not the case when controlling for age which was the better predictor of perceived stress; no differences were found between golfers and non-golfers in emotion regulation, or state mindfulness. Within the golfer group, greater years of golfing experience were associated with lower perceived stress, whereas participation at a more competitive level was associated with higher perceived stress. Furthermore, mindfulness was positively associated with emotion regulation across the entire sample. Overall, the findings suggest that although golf participation alone may not directly improve mindfulness or emotion regulation, long term engagement and the context of participation may influence psychological well-being. Future research should employ larger, more demographically balanced samples to further investigate these relationships.

Islamic Spiritual Leadership, Green HRM, and Workplace Green Behavior in Environmental Sustainability: A Review of Islamic Banking Practice

Mohammad Abdullah Faisal — 2026-10-05

This review is aimed to establish a new, more detailed literature synthesis on Islamic Spiritual Leadership (ISL), Green Human Resource Management (GHRM), Workplace Green Behavior (WGB), and Environmental Sustainability Practices (ESP) in Islamic banking, while taking the case of Islami Bank Bangladesh Limited (IBBL) in Dhaka City as an empirical example. This is not only a synthesis that strengthens the relationship between ISL-GHRM-WGB-ESP, as previously reported in the reviews, but it also incorporates over two dozen peer-reviewed scholarly sources published mainly in the last six years (2020–2026), ranging from meta-analytical studies of spiritual leadership, bibliometric mapping of GHRM scholarship, to empirical research on Islamic work ethic and religiosity in shaping pro-environmental behavior. The review is presented in eleven sections, which are designed to provide a clearer view of the evidence for each particular claim than was previously provided in narrative reviews. The results have been consistent with the notion that ISL and GHRM are complementary antecedents of ESP, and that this link is largely mediated by WGB. The review further reveals that Islamic work ethic and religiosity are boundary conditions that enhance the ISL-WGB relationship in organizations with Muslim majority, which is also not included in the previous western-based GHRM models. To facilitate more rigorous testing of the propositions presented in the literature and the structured future-research agenda, a discussion of the methodological limitations of the review is explicitly discussed.

Impact of Automation on Workers in Informal Industrial Work in North India

Daksh Agarwal — 2026-10-05

Automation is transforming the manufacturing sector across the world. However the research on its effects on workers is insufficient, particularly in the developing economies.In this regard, this study focuses on automation awareness, perceptions of job insecurity, skills transformation, and well-being of workers amongst 67 shop floor workers working at an automobile parts manufacturing firm in Jaipur, India. The survey was conducted in Hindi language with a physical questionnaire amongst the workers in April 2026 focusing on twelve dimensions of automation such as awareness about automation, benefits and limitations, training needs, willingness to invest in skills development, and preferred adaptation methods in case of job displacement. This study found workers aware of automation but confused about what it entails with most of the respondents having a narrow view of automation as machines replacing tasks rather than as digital transformation of industrial processes. Moreover, the workers were concerned about productivity aspects of automation on one hand and fear of losing their jobs, income disparity, and inability to afford the training costs on the other. There was not a single worker who thought that their skills would be adequate enough for an automated environment. Taking into account recent research on automation and its impact on worker well-being (Nazareno & Schiff, 2021; Li et al., 2026), the analysis shows that the above perceptions have practical implications for the well-being of workers, and, therefore, the policies aimed at tackling the consequences of automation should pay due attention to these problems. The results of this paper highlights the importance of targeted training programs, well-funded retraining opportunities so that they could be affordable for the masses and a stronger social safety net protection in order to account for the human side of industrial automation. In accordance with Kasy and Sautmann (2022), the optimal approach to solving problems related to automation should be context-specific, and the current research provides a solid basis for that.

From Conflict to Reconciliation: Conflict Resolution Approaches and State-building in Syria

Ebru Coban-Ozturk — 2026-10-05

Contemporary Conflict Studies increasingly recognizes that the termination of violence, while necessary, is insufficient for durable peace. Post-conflict transformation is better understood as a multidimensional process encompassing conflict settlement, conflict resolution, and reconciliation, each entailing distinct analytical and policy implications. Syria offers a critical case in this regard, where deeply entrenched societal cleavages, protracted armed conflict, and persistent institutional fragility have collectively perpetuated recurrent cycles of violence. Although the Syrian civil war has formally ended, the country remains closer to conflict settlement than substantive conflict resolution, with state-building yet to be fully integrated into a broader process of political transformation and reconciliation. This study argues that durable peace in Syria requires the integration of state-building with conflict resolution and reconciliation through a framework that combines realist and psychological needs perspectives. It first conceptualizes the distinctions among conflict settlement, conflict resolution, and reconciliation, and then applies these theoretical perspectives to Syria's post-war trajectory. The analysis demonstrates that moving beyond conflict settlement requires not merely the restoration of order, but the construction of legitimate, inclusive, and capable institutions capable of addressing structural grievances, accommodating competing identities, and reducing the risk of cycles of violence. The study concludes that integrating conflict resolution and reconciliation into state-building is essential to transforming Syria's fragile post-war settlement into durable peace and a more stable regional order.

A Comparative Assessment of Risk Taking Aptitude Amongst Male and Female Entrepreneurs in India

Shrut Jain — 2026-10-05

Existing research on women's entrepreneurship in India has concentrated heavily on structural and policy barriers such as credit access, board representation, scheme reach while rarely measuring risk-taking aptitude itself using a validated psychometric instrument, or testing whether the structural conditions the literature documents actually moderate any gender–risk relationship. This study addresses that gap using a structured online survey of 39 entrepreneurs (20 female, 19 male) across Indian metropolitan and tier-2/3 locations, employing an adapted risk-attitude scale alongside items on family responsibility, perceived investor treatment, and access to finance. After reliability analysis (Cronbach's α), three poorly-correlated items were dropped, yielding an acceptable 5-item Risk-Taking Index (α = 0.69). An independent-samples t-test found no statistically significant difference in risk-taking propensity between female (M = 2.86) and male (M = 3.11) entrepreneurs, t(36.95) = -0.89, p = .380 amongst the urban entrepreneurs. Spearman correlations likewise found no significant association between the Risk-Taking Index and age, business tenure, or household income. These null results suggest that, within this sample of established, urban, mid-career entrepreneurs, demographic variables including gender may be weaker predictors of risk-taking behavior than psychological or contextual factors not captured here. Implications for future research design and instrument validation are discussed.

Indigenous Hygiene Practices among Married Rural Women in Bangladesh: Cultural Practices, Health Challenges and Policy Recommendations

Mahdia Rahman Maisha — 2026-10-05

Hygiene practice of women is a critical determinant of public health, reproductive well-being, and gender equality; however, indigenous hygiene practices among married women in rural Bangladesh remain inadequately explored. This study aimed to examine the indigenous hygiene practices in rural areas, identify the socio-cultural and environmental factors influencing these practices, assess their implications for women’s health, and propose evidence-based policy recommendations for culturally responsive hygiene promotion. A convergent mixed-methods design was employed, combining a quantitative survey of 220 married rural women with 25 in-depth case studies and three FGDs conducted in the randomly selected 4 rural area of Sylhet and Rajshahi districts of Bangladesh. Quantitative data were analyzed using descriptive and inferential statistics, whereas qualitative data were examined through thematic analysis and integrated using methodological triangulation. The survey findings revealed that indigenous hygiene practices remain widely practiced, with family traditions, mothers-in-law, and religious beliefs emerging as the strongest determinants. Positive associations were observed between safe indigenous hygiene practices and improved health outcomes among women. The case studies further demonstrated that indigenous hygiene knowledge is primarily transmitted through intergenerational family practices and that women are increasingly combining traditional knowledge with modern health information. The FGDs confirmed that while beneficial indigenous practices should be preserved, harmful customs related to menstruation, postpartum care, and hygiene misconceptions require culturally sensitive behavioral change interventions. The participants consistently emphasized the need for family-centered hygiene education, improved access to hygiene facilities, and stronger community participation. The study recommends the formulation of a National Women’s Hygiene and Health Promotion Policy, integration of culturally appropriate hygiene education into primary healthcare, expansion of community-based awareness programs, strengthened research on women’s hygiene, and multi-sectoral collaboration among government agencies, NGOs, INGOs, universities, and community organizations. By bridging indigenous knowledge with evidence-based public health practices, this study contributes to the achievement of SDG 3 (Good Health and Well-being), SDG 5 (Gender Equality), and SDG 6 (Clean Water and Sanitation). The findings provide valuable evidence for policymakers, public health professionals, gender and social development practitioners, government and non-government organizations, researchers, and academic institutions seeking to develop culturally responsive women’s health and hygiene interventions in rural Bangladesh.

Embodied Learning and Cognitive Experiences Amongst Visually Impaired Students: A Patchwork Ethnographic Study in Odisha, India

Satyabrata Sahoo — 2026-10-05

This article examines embodied learning among visually impaired (VI) students attending residential Schools for the Blind in Odisha, India. Grounding in patchwork ethnographic fieldwork across three institutions, the School for the Blind at Banpur NAC, Bhima Bhoi School for the Blind, and Louis Braille School for the Blind in Bhubaneswar, the study challenges the ocularcentrist assumption that vision plays a primary role in formal education. Drawing from extended classroom observations, the research explores how students engage with language, geography, and mathematics through multiple senses involving touch, sound and spatial memory. The insights from embodied cognition theory, phenomenology of the lived body and sociocultural framework of cognition help to argue that cognition is not just a brain-bound process but rather emerges through dynamic engagements between bodies, environments and practice. Braille learning kits, tactile maps and tactile geometry kits are examined not only as assistive devices but also as generative epistemic tools that construct alternative forms of knowledge. The findings help to reframe visual impairment as a perceptual and cognitive reorganization rather than a deficit, contributing to disability studies scholarship by foregrounding the ontological richness of non-visual knowing. Lastly, it discusses implications for inclusive pedagogy, curriculum design, and educational policy in the Indian context.

An In-Depth Analysis on the Use of AI in Market Dynamics to Reduce Asymmetric Information

Ridhima Rahul Deshmukh — 2026-10-05

Information asymmetry within consumer markets relies on the mechanism of knowledge being manifest in only one party, with a cost to the other to attain that same information. The economic theories and observations apparent in markets have been modelled to a great extent by different economists to not only cover the causation but also the predicted outcome if such imbalance exists, to varying degrees. When adding the capabilities of AI to the use for consumers, we see a dramatic increase in the information a day-to-day person can attain, seeing as traditional factors that once barrier information no longer hold, such as complexity, variety, time etc. Through active exploration of two different platforms, ecommerce Amazon and Indian food delivery platform Swiggy, different AI features and their uses are examined to determine whether they are beneficial in reducing information asymmetry. The capability of AI, as seen on these platforms, actively combats information asymmetry for both consumers and sellers, but at a much faster rate for consumers than sellers. This is because consumer-facing AI features substantially reduce the barriers that traditionally prevented buyers from acquiring and processing information, allowing them to access, compare and interpret information that they previously could not realistically obtain. In contrast, seller-facing AI primarily increases efficiency through the automation and enhancement of existing informational processes, as sellers already possess extensive information regarding their customers, purchases and other aspects of their business. Therefore, AI does not simply eliminate information asymmetry, but instead shifts the balance of informational advantage, with the current effect appearing to favour consumers more substantially than sellers. This creates a further dimension to the understanding of information asymmetry, as the issue is no longer simply whether information is available, but who is able to access, interpret and use it effectively.

Navigating Generative AI in Higher Education: Mining Engineering Students’ Practices, Perceptions, and Language Choices

Marija Đorđević — 2026-10-05

Generative artificial intelligence (GenAI) has rapidly become an everyday academic resource, making students’ actual practices increasingly important for higher-education policy and pedagogy. This small-scale exploratory survey study examines familiarity with, frequency and purposes of use of, attitudes toward, verification practices, and language choices in GenAI among 30 second-year undergraduate students from Mining Engineering, Petroleum Engineering and Environmental Engineering programmes at the Faculty of Mining and Geology University of Belgrade. For the purposes of the study, the term Mining Engineering students is used as a departmental umbrella term encompassing these three distinct study programmes. Data were collected through an anonymous paper-based questionnaire combining closed-ended, multiple-response, Likert-type, and open-ended items. Descriptive statistics were complemented by exploratory respondent-level comparisons using Fisher’s exact tests, Mann–Whitney U tests, and Spearman’s rank correlation where appropriate. Twenty students (66.7%) used AI several times per week or almost every day; 21 (70.0%) used it for solving tasks or problems and 17 (56.7%) for understanding course content. Twenty-five students (83.3%) reported asking follow-up questions to obtain more precise information, while 10 of 28 valid respondents (35.7%) checked AI-generated information often or almost always. Open responses primarily emphasised speed and efficiency as benefits and inaccuracy or unreliability as limitations. Language use was flexible: Serbian was prominent, but English and bilingual interaction were also common. Higher self-reported English proficiency was strongly associated with English-involved AI use in an exploratory Fisher’s exact test (p < .001). The findings suggest pragmatic rather than uncritical GenAI adoption and point to the need for discipline-sensitive AI literacy, transparent institutional guidance, and explicit attention to multilingual AI interaction in higher education.

Returning to Work After Childbirth in Sri Lanka: Workplace Challenges Faced by Mothers Across Public, Private, and Semi-Government Sectors

Nethmi Dedunu Kumari — 2026-10-05

Global patterns and trends in female labour force participation indicate that women face various barriers to labour force participation due to gender inequalities and socially constructed gender roles. In the Sri Lankan context, variations in maternity protection provisions across different employment sectors have resulted in women employed in the public, private, and semi-government sectors encountering diverse challenges when returning to work after childbirth. The primary objective of this study was to identify the workplace-related challenges experienced by women during the transitional period of returning to employment after childbirth. A qualitative research approach had been used. Data were collected through in-depth interviews with 10 female employees from each of six selected institutions (two institutions each from the public, private, and semi-government sectors), resulting in a total of 30 participants. In addition, four institutional heads were interviewed to gain broader organizational perspectives. The findings revealed several key themes related to the challenges faced by women upon returning to work after childbirth. These included the impact of changes in job roles and responsibilities, challenges affecting work performance and productivity, the level of support received from colleagues and the organization, the influence of maternity leave on career progression and professional goals, and overall job satisfaction. The study concludes that the challenges encountered by women during their return to work after childbirth require greater attention in both organizational practices and public policy development. Strengthening institutional support mechanisms and improving maternity protection policies are essential to facilitate women's successful reintegration into the workforce and to promote gender equality in employment.

"Waiting for the Tanker"

Devika Raj Batra — 2026-10-05

This qualitative study examines how women, adolescent girls, and older women in Kusumpur Pahari, an urban slum in Delhi, manage chronic water insecurity under a fortnightly, tanker-dependent water supply. Using semi-structured interviews with 18 respondents across three age-based groups (six adult women, six adolescent girls, and six older women), the study explored how households organise water collection, storage, and rationing, and how this labour shapes women's physical health, emotional wellbeing, and daughters' education. Thematic analysis of the interview data produced twenty codes organised into six themes: water collection routines and household mobilisation; priority-based allocation and conservation; the gendered burden of water labour; physical health burden; emotional and psychological impact; and the need for structural solutions. Findings show that water insecurity functions less as an isolated resource shortage than as a structuring condition that reorganises household time, labour, and expectation around an unpredictable external supply, with women and girls bearing a disproportionate share of the physical, emotional, and educational costs. Adolescent girls described lost school time and constrained aspirations linked directly to water collection duties, while men's involvement remained occasional and largely confined to heavy lifting. The study extends existing, largely rural-focused literature on gendered water labour to an urban informal settlement minutes from some of Delhi's wealthiest neighbourhoods, arguing that progress toward SDG 6 in such settlements cannot be separated from the gender inequalities embedded in daily household water management.

Types of Homicide with an Emphasis on the Opinion of Imam Malik and the Physician's Responsibility

Nematullah Nabavi — 2026-10-05

Homicide in Islamic jurisprudence is subject to various classifications. Imam Malik divides homicide into purely intentional ('amd maḥḍ) and pure error (khaṭa' maḥḍ), recognizing no other category. In another classification, homicide is divided into intentional, quasi-intentional (shibh 'amd), and pure error. This tripartite division of homicide enjoys greater renown among Islamic jurisprudential schools. Imami Shi'a jurists have studied and evaluated homicide based on this very tripartite division. Yet another classification group divides homicide into four types, adding a fourth category as being subsumed under pure error, such as homicide committed by a sleeping person or through causation (tasbīb). Some jurists have excluded homicide by causation from the category of pure error, designating it as the crime of homicide by causation, thus enumerating five types of homicide. One of the areas where the classification of homicide has a significant impact is the responsibility of the physician. A homicide resulting from a physician's conduct is, by nature, classified under quasi-intentional homicide, with the blood-money (diyah) being the liability of the physician. However, according to Imam Malik's view, it must be considered intentional. Nonetheless, given specific legal proofs and the fulfillment of certain conditions, the physician bears no criminal or civil liability for his actions. The majority of Imami jurists have conditioned the non-liability of the physician upon obtaining a disclaimer (barā'ah), whereas jurists of Sunni schools do not deem this condition necessary. The present research, employing a descriptive-analytical method, organizes its content into three sections: first, it delves into the various classifications of homicide; second, it explores Malik's opinion; and finally, it examines the physician's responsibility.

The Voice Premium Index: Measuring the Returns to Debate and Public Speaking Among Students

Prabhav Kautickwar — 2026-10-05

Communication skills are an important component of human capital and can influence students’ academic, social, and future professional development. This study introduces the Voice Premium Index (VPI), a composite measure developed to assess the broader benefits associated with debate and public speaking participation. The index captures six dimensions: communication clarity, persuasion ability, leadership in discussions, confidence in public speaking, critical thinking, and opportunity access. Using primary survey data from students in India and the United States, the study examines the association between debate participation and communication-related outcomes. The analysis employs reliability testing, descriptive statistics, correlation analysis, independent-samples t-tests, and multiple regression. The results indicate that the VPI has strong internal consistency and that students with debate experience report higher VPI scores than students without such experience. Debate engagement is positively associated with VPI, while academic performance also shows a significant relationship with the index. Communication confidence and leadership are closely associated with overall VPI scores, suggesting that the benefits of communication-focused activities extend beyond speaking ability alone. Demographic characteristics do not show significant differences in VPI within the sample. The study contributes to the literature by framing communication-related competencies as a measurable component of human capital and by proposing the VPI as a composite approach to assessing the outcomes of debate and public speaking. The findings support greater consideration of structured communication activities within student development and educational programs.

Behavioral Biases and Financial Decision-Making of Individual Investors in Afghanistan: A Literature Review of Cognitive and Emotional Biases

Mohammadullah Ibrahimi — 2026-10-05

This review examines cognitive and emotional biases that influence financial decision-making of individuals and considers their implications within Afghanistan’s fragile market. It employed a literature review approach and drew on peer-reviewed scholarly literature from respected international journals. The reviewed literature of behavioral biases was organized into two broad categories: cognitive biases and emotional biases. The study examines how these biases influence trading behavior, asset allocation, diversification, and risk-taking behavior and other financial decisions and subsequently contextualizes them within the Afghanistan financial environment. The review indicates that overconfidence boosts the excessive risk-taking behavior in trading, while anchoring might cause investors to rely excessively on previously available information and respond slowly to new information. Mental accounting is a phenomenon that influences how people classify and evaluate financial resources, whereas loss aversion may lead individuals to place greater weight on losses than equivalent gains. Herding may encourage individuals to follow the decisions of others, particularly under uncertainty and limited information, while regret will discourage individuals from revising previous financial decisions. Economic uncertainty, limited market development, and informal financial practices in Afghanistan may increase the relevance of these behavioral inclinations in financial decision-making. Although behavioral biases have been widely studied in developed and emerging markets, evidence concerning fragile markets remains limited and fragmented. Afghanistan represents an underexplored context in behavioral finance, particularly how behavioral biases interact with financial decision-making under conditions of institutional and market fragility. The review highlights the need for context-specific empirical research and behavioral financial literacy programs to improve the decision-making of individual and household investors in Afghanistan.

Does Entrepreneurial Orientation Shape SME Tax Compliance Intentions? Evidence from Tanzania

Modest Silvanus Magessa — 2026-10-05

This study examines the determinants of tax compliance behavioural intentions among small and medium enterprises (SMEs) in Tanzania and the moderating role of entrepreneurial orientation (EO). Drawing on the Theory of Planned Behaviour, data were collected from 210 food-processing SMEs in Dar es Salaam and analysed using hierarchical multiple regression. Attitude was positively associated with behavioural intention, whereas subjective norm and perceived behavioural control were not significant predictors. EO had no significant direct effect on behavioural intention. However, EO significantly moderated the relationship between attitude and behavioural intention, but in the opposite direction to that hypothesised: the positive association between attitude and intention weakened as EO increased. EO did not significantly moderate the effects of subjective norm or perceived behavioural control. The findings show that tax compliance intentions among SMEs are shaped primarily by attitudes toward tax compliance, while the influence of these attitudes varies with entrepreneurial orientation. The study extends the Theory of Planned Behaviour to SME taxation by showing that entrepreneurial characteristics can condition, rather than uniformly strengthen, the relationship between tax attitudes and compliance intentions.

Climate Risk Governance, Supervisory Preparedness, and Bank Resilience in Iraq

Qasim Hameed Naser — 2026-10-09

This paper examines how climate risk exposure; climate risk governance and supervisory preparedness influence bank resilience in Iraq. Employing a quantitative cross-sectional design, and a working sample of (260) banking professionals; the proposed links are assessed through partial least squares structural equation modelling ((PLS-SEM)). The results indicate that climate risk exposure negatively affects bank resilience (β = −0.22, p = 0.004) while positively influencing climate risk governance (β = 0.47, p < 0.001). Climate risk governance has a positive effect on bank resilience (β = 0.33, p < 0.001); and supervisory preparedness also contributes positively to resilience (β = 0.26, p = 0.002). In addition; climate risk governance partially mediates the relationship between climate risk exposure and bank resilience (β = 0.16, p < 0.001) while supervisory preparedness strengthens the positive effect of climate risk governance on resilience (β = 0.13, p = 0.028). The model shows (45%) of the variance in bank resilience. These results highlight the complementary roles of internal governance; and external supervision in strengthening banks capacity to manage climate-related financial risks. This research contributes empirical evidence from an under-researched climate-vulnerable, and oil-dependent banking environment, and offers practical implications for Iraqi banks and the Central Bank of Iraq.