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    Reasons for the transition of conventional banks to Islamic banking in Bangladesh: Evidence from balance sheets and factor analyses
    (International Islamic University Chittagong, 2022-12) Ahmmed, Monir
    The study aims to answer the research question of why conventional banks are interested in converting into Islamic banks. The study uses some financial and statistical tools for measuring the financial strength of some selected banks in the scenario of before and after conversion and also measures the perceptions of Bankers and Policymakers that lead to the conversion of the bankers by factor analysis covering the Islamic banks of Bangladesh, which were converted from conventional to Islamic in the era of private commercial banks. The study found a statistically significant difference in performance between the pre-conversion and the post-conversion scenarios of the selected banks based on different financial ratios like Profitability Ratios, Liquidity Ratios, Risk and solvency ratios and Efficiency ratios. However, the results have indicated that higher capitalization, lower credit risk, higher profitability, and significant market share from conversion are the main reasons for converting to the Islamic system rather than religious obligations.
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    Information Technology (IT) Ethics in the Light of Islam
    (CRP, International Islamic University Chittagong, Bangladesh, 2012-12) Masum, Abdul Kadar Muhammad; Ullah, Md. Cholem; Azad, Md. Abul Kalam
    Globalization and digital convergence in the emerging knowledge society has raised complex ethical, legal and societal issues. We are faced with complex and difficult questions regarding the freedom of expression, access to information, the right to privacy, intellectual property rights, and cultural diversity. To overcome these issues, it requires qualified and educated IT (Information Technology) beneficiaries professionally and ethically. Professional organizations like ACM, IEEE and ABET have established codes of ethics to help IT professionals, especially end users to understand and manage their ethical responsibilities. Islamic ethics comprise moral principles and guidance that differentiate between right and wrong, which are comprehensive, stable, fair, and historically proved success in building ethically great societies. The estimated 1.5 billion of Muslims should have an effective role in IT related activities and life, which requires them to understand and implement ethics, specially the Islamic ethics in their IT related works. This paper is a roadmap for modeling the IT user principles, which show the main phases for solving such problems. It focuses mainly on adopting a new version of IT user principles based on Islamic ethical values.