An Acute Upper Respiratory Infection Health And Social Care Essay

An Acute Upper Respiratory Infection Health And Social Care Essay Health is an asset and is more valuable than wealth. But, mans triumph in controlling a single disease is always associated with the emergence of a new disease. Acute upper respiratory infection is the major cause of morbidity and mortality in children throughout the world, particularly in developing countries. In developing countries, a children under 5 years of age dies every 7 seconds due to acute respiratory infection. In both the developed and developing countries 20-30 episodes of ARI occurs during the first 5 years of life in a child. About 4 Â ½ million children die due to ARI which accounts for about 30% of all deaths in children (Behara D, 1995). Lahiri and Nadkarni (2001) say that ARI accounts for 20 25% of deaths among under five and 15-30% of total deaths. In a sample survey, pneumonia ranked first in all ages. In India, 10 -15 children per 10,000 die whereas in united states one child per 10,000 die of acute upper respiratory infection. Thus, 25% of the deaths are preventable through proper immunization. Acute upper respiratory infection is the leading cause of child mortality (30%) followed by diarrhea (20%) in India. One in every 100 children in India between the age group of 0 14 years suffers from AURI (ALL INDIA SURVEY 2002). In a general hospital acute upper respiratory infection accounts for 20 40% of outpatient and 12 35% of Inpatient attendance. The vast majority of acute upper respiratory infections are caused by viruses. Most children have 3 to 8 episodes of common cold in a year. Rhinovirus accounts for up to 60% of infections. Cough occurs in 60 to 80% of children with cold. A streptococcal infection accounts for approximately 15% of bacterial pharyngitis. Acute upper respiratory infections (ARI) are one among the important causes of death in all age groups especially in children below 1 year of age. It has been estimated that 2.2 million deaths are due to Acute upper respiratory infections (ARI) throughout the world. ARI accounts for 13 -20% mortality during first year of life and in child hood in India (Registrar generals published figures). It is estimated 630,000 deaths occurred due to acute upper respiratory infection annually among pre-school age group. The magnitude of ARI morbidity and its impact on health services can be measured by the proportion of outpatient attendance due to ARI. As high as 20 40% of children brought to outpatient department and 12 -35% of children admitted to hospital have ARI. There is a need to undertake periodic surveys in various parts of the country to determine the incidence of ARI associated morbidity and mortality in children in order to plan organize and evaluate the health services. The government of India in its policy document of health for all by 2000 A.D recommends the ARI control program me to reduce infant and pre-school child mortality. (Tambe MP, Shivaram.C, Chandrashekhar.Y. Acute upper respiratory infection in children a survey I the rural community, 1999). The symptoms of acute upper respiratory tract infection include rhinitis, pharngitis/ tonsillitis often referred to as a common cold and their complications sinusitis, ear infection, laryngitis and sometimes bronchitis. Symptoms of upper respiratory tract infection are cough, sore throat, runny nose, nasal congestion, headache, low grade fever, facial pressure and sneezing. Onset of the symptoms usually begins 1 3 days after the exposure to a microbial pathogen. The duration of illness lasts for 7 -10 days. (WIKipedia, the free encyclopedia 2000). Acute respiratory infections (ARIs) also includes pneumonia, influenza, and respiratory syncytial virus (RSV), causes 4.25 million deaths every year. ARIs accounts for third largest causes of mortality in the world and the top killer in low and middle-income countries. Acute upper respiratory infection causes at least 6 percentages of the worlds disability and death. These deaths occur mainly in the worlds poorest countries, where the drives of acute upper respiratory infection, includes malnutrition, pollution, overcrowding, and tobacco use. The death due to pneumonia is 215 times higher in low-income countries 3 million to 5 million people suffer from flu every year The most common source of respiratory illness in children is Respiratory Syncitial Virus. Acute upper respiratory infection affects people infected with HIV. The main cause for 20 percent to 40 percent of all hospitalizations in childhood is due to Acute Respiratory Infection. Pneumonia causes 20 percent of all pediatric deaths around the world -1.6 million in 2008, and, 732,000 children die from malaria and 200,000 from HIV/ AIDS every year. Respiratory Syncitial Virus kills at least 66,000 children every year. (Acute respiratory infections Atlas 2010). Researchers from the universita delgi reported that bacteria in the mouth offer probiotic potential against upper respiratory tract infections. There is only a minimal understanding of internal communication between human hosts and their microbes is available,it is of an idea that probiotics are live microorganism which promote health within their host. The benefits of probiotics are predominantly explored so far in the intestinal tract; but,few studies suggest probiotics also promote wellness in the stomach, vaginal tract, skin and mouth. The leading cause of visits to the pediatrician is due to upper respiratory infection in children between the ages of 5 and 12. The main cause for upper respiratory infection is Streptococcus pyogenes and the only treatment available at present is antibiotics, where it prescription rates are running up to 90 percent. Bacteria from the mouths of healthy volunteers were isolated and identified two potential probiotic bacterial strains named Streptococcus salivarius RS1 an ST3. The recently developed oral probiotic prototype and these two strains bound to human pharyngeal cells and responsibe for antagonizing of S. Pyogenes adhesion and growth. Additionally, all these strains were sensitive to antibiotics which are used routinely for treating upper respiratory tract infection. Only about 1 percent of development funding was spent on research on Acute Respiratory Infection in 2007, than the amount spent on HIV related research. Some of the low-cost strategies are available which can be implemented immediately whereas,others require longer term efforts. The strategies mentioned are: Effective distribution of nutritional supplements, vaccination programs, Dissemination of knowledge by public awareness campaigns, Tobacco use to be reduced. Identifying efficient ways to produce vaccines and the distribution need to be strengthened. (Acute respiratory infections Atlas 2010). The supportive therapy of sore throat is gargling with lukewarm saline solution, steam in inhalation, not forcing the child to eat and giving frequent small amount of warm liquid. Tulsi or the loly basil is one of the most common herbs used in cough related remedies. It maintains the health of the throat chest and lungs. In fact, it helps to protect the entire respiratory tract. NEED FOR THE STUDY Literature highlights are increasing incidence of ARI as a major health problem for under five children and health experts advocate alternative therapies like lukewarm saline solution, steam inhalation to treat ARI rather than medication alone. A survey conducted in the rural community regarding respiratory tract infections says that the delay in receiving medical care is considered to learn important reason for the high mortality related to acute respiratory infections in the developing countries. Far distance of the hospital was the main reason for not receding treatment followed by ignorance, family problems etc. Those reasons may force the parents to seek treatment from other alternate resources. The rural medical practitioners are often not institutionally qualified and hence are frequently not able to select and use appropriate antibiotics in adequate dosage for proper duration for the treatment of acute respiratory infections, making the outcome unfavorable in many children. Sensitive use of antibiotics can decrease the adverse effects of it and also the costs spent towards it. Decreased antibiotic usage benefits the patient by reducing the rise of drug resistant bacteria, which is now concerned as a problem in the world nowadays. Health authorities are encouraging physicians to reduce the prescription of antibiotic to treat common Upper Respiratory Infection due to above reasons. (National Center for health statistics 2008) Upper respiratory tract infections (URIs) accounts significant health burden among children.An average child suffers from six to eight attacks of colds each year, where, each attack lasts for seven to nine days. While children are frequently given drugs such as antihistamines, cough suppressants and decongestants, to reduce symptoms, there is no such effectiveness by these medications among children younger than 12 years. The drugs which prescribed for respiratory tract infections are antibiotics, all these antibiotics are not providing much protection against respiratory infections which in turn becomes a sign of future asthma. This again becomes difficulty to attribute antibiotic use in case of asthma. (Anita Kozyrskyj, PhD, University of Manitoba, Winnipeg, MB 2010). When young children affected with both respiratory and non respiratory infections, the antibiotic is the one which is being prescribed frequently. (Mark J.Rosen, MD, FCCP, President, American college of chest Physicians 2010).These physicians came with the conclusion that better decisions for treatment option for respiratory infection can be made only if physicians understand clearly the relationship between asthma and antibiotic use. Tulsi has an important role to play in treating the symptoms of respiratory tract diseases. It acts regularly on phlegm hence it works as a good expectorant giving relief from wet cough. It helps to fight the cause of allergy by which our respiratory tract gets inflamed and then resolves the causative agent. It is anti-inflammatory. It promotes optimum respiratory support. It is an excellent remedy for sore throat and fever. The investigator during her clinical exposure in the community observed that 50% of the under five population is suffering from acute upper respiratory infections. The investigator observed that mothers with under five (child affected with AURI) seeking medical treatment only in case when AURI becomes severe. Mothers in this community ignoring treatment when their children affected with mild AURI and also they are unaware about home remedy for treating the symptoms of AURI. The investigator also identified that reason for seeking treatment only in the severe AURI by the mothers with under five is due to far distance of the health care facilities and also due to poor transportation facilities. And even if mothers seek medical treatment, antibiotics are being prescribed and it is not advisable as per study conducted by (National centre for health statistics 2008). So, the investigator found it is useful to a conduct a research in this community to find the effectiveness to Tulsi on upper respiratory tract infection among under five with upper respiratory infection, where this herb is commonly available and is of no cost. STATEMENT OF THE STUDY A study to assess the effectiveness of steam inhalation with Tulsi leaves on signs and symptoms and behavioral responses of children aged 6 months to 2 years with acute upper respiratory infection at home in a rural community, Coimbatore. AIM OF THE STUDY The aim of the study was to assess whether there was a reduction in the signs and symptoms of acute upper respiratory infection and changes in behavioral responses of the children who received steam inhalation compared to children who did not receive steam inhalation. SPECIFIC OBJECTIVES To assess and compare the degree of acute upper respiratory infection in experimental and control group after intervention. To assess and compare the behavioral responses of children with acute upper respiratory infection in experimental and control group after intervention. To find out the mothers views about steam inhalation with Tulsi leaves. To find out the association between the degree of acute upper respiratory infection demographic variables (Age, sex, immunization status, education of mother, total income of the family). HYPOTHESIS H1 There will be a significant difference in the degree of acute upper respiratory infection between the experimental and control group after intervention. H2 there will be a significant difference in the behavioral responses between experimental and control group after intervention. OPERATIONAL DEFINITION Effectiveness Producing the desired or intended result which is the reduction of symptoms of mild and moderate acute upper respiratory infection and duration of the infection. Steam inhalation with Tulsi 1 liter of water is boiled in a wide mounted receptacle and Tulsi leaves are added to it. The steam coming out of it is breathed by the child while mother is sitting in front of the steam holding the child with head covered. Signs Changes which are observed by the researcher with naked eyes. Symptoms Changes that are noticed by the mother and reported on asking Behavioral responses The reaction of the child in terms of activities such as smiling, walking, running, eating and playing. Acute upper respiratory tract infection (AURI) It is inflammation of the upper respiratory tract involving nose, pharynx and tonsils and manifesting signs and symptoms like runny nose, sneezing, tearing eyes, itching of the nose, pink and shiny nasal mucosa, red and swollen throat, cough, fever and fatigue. Based on the signs and symptoms, AURI is classified as mild moderate and severe AURI. In mild AURI. The symptoms are runny nose, sneezing, tearing eyes, itching of the nose, pink and shiny nasal mucosa, and presence of crusts on the nose and fever. In moderate ARUI, the symptoms are red swollen throat, cough along with the symptoms of mild AURI. In severe AURI, the symptoms are inflamed and enlarged tonsils, pus within the fold of the tonsils, pain during swallowing and pain in the symptoms of mild and moderate AURI. ASSUMPTIONS Acute upper respiratory infections are very common among under five children in urban and rural community. Mothers follow certain home remedies like application of Vicks and Camphor over chest, over head and nose and administration of milk with turmeric and pepper and sugar. Caring children with respiratory infection home in the community is influenced by personal and socio-cultural factors. Children with acute upper respiratory infection mostly treated at home with home remedies which varies from one community to another DELIMITATION The study is delimited to children aged 6months to 2 years The study is delimited to children suffering from mild to moderate acute upper respiratory infections. SCOPE OF THE STUDY The degree of AURI, duration of infection and behavioral response are assessed in AURI children before and after intervention. If there is a significant reduction in the degree, duration and changes in the behavioral responses of experimental group of sample, then it is the clear indication effectiveness of steam inhalation with Tulsi leaves. Teaching steam inhalation is very simple and it can be practiced very easily. If the mothers are able to administer the steam inhalation with Tulsi for their infected children without any difficulties, and if this intervention is acceptable it is clearly indicate the utility value of Tulsi leaves for acute upper respiratory tract infection children. The findings will be beneficial to health practices to motivate mothers with AURI infected children and to promote health life. Conceptual framework A conceptual model can be defined as a set of concepts and those assumptions that integrate them into a meaningful configuration (Fewett, 1980). The development of a concept model is a fundamental process required before conducting actual research. The frame work influence each state of research process. The conceptual framework in nursing research can help to provide a clear concise idea of knowledge in the area. Conceptual framework for this study nursing process model based on Dorothy E.Johnsons Behavioral system theory (1980). According to Johnson, nursing views the individual as a set of interconnected or inter-dependent parts functioning as a integrated whole. Johnson identified seven subsystems. The subsystems are affiliation, aggressive, dependency, eliminative, ingestive, restorative, and sexual. The subsystems carry out special function for the system as a whole. Disturbance in any of the subsystem usually affects the other. The steps of the nursing process in incorporated with the Dorothy Johnsons Behavioral system model. Nursing process is a deliberate activity where the proactive of nursing is performed in a systematic order. Dorothy Johnsons presents a three step nursing process, the steps are entitled nursing diagnosis which parallel the assessment and diagnosis phase, the second step nursing goal equal to the implementation and third step is evaluation. This study focused on children and the dependency system which is one among the subsystems which result in approval, attention, recognition, and physical assistance. ASSESSMENT Assessment is the process of collecting data regarding each subsystem. In this study, the assessment was done in the dependency subsystem. Data on demographic profile (age, sex, immunization status, education of the mother, income of the family) was collected. The children were examined for signs and symptoms of acute upper respiratory infection and behavior responses of the children were collected by interviewing the childrens mother. DIAGNOSIS Through assessment from the subsystem problems are identified and diagnosis is made and it provides basis for nursing intervention. In this study the data collected through observation and interview using interview schedule and observation checklist was analyzed the diagnosis is made on acute upper respiratory infection and categorized into mild, moderate and no infection. NURSING GOALS (PLANNING) After diagnosis is made the goal is to maintain or restore the persons behavioral system balance and stability through planning interventions. In this study, the goal was to reduce the degree acute upper respiratory infection and to restore the high level of activity (behavioral responses). In this study the planning occurs when the children and a nurse identify activities and bring about dependency system equilibrium. INTERVENTION Nursing activity as an external regulatory force assists the equilibrium. Based on the diagnosis, nursing actions and intervention can be planned in terms of teaching, external control or providing responses needed by the client. In this study, the nursing activity was the administration of steam inhalation therapy with Tulsi leaves the children in the experimental group for a period of time brings about change in the degree of acute upper respiratory infection. EVALUATION Evaluation refers to checking the subsystems identified as problematic for balance and overall system stability. In this study, the investigator compared the degree of acute upper respiratory infection of the experimental group children with the control group by using criteria and evaluated the effectiveness of the intervention by observing the signs and symptoms of infection and the report given by mothers of the children. Figure 1 Highlights the conceptual framework on modified nursing process based on Dorothy Johnsons Behavioral system model.

Why Did Kristallnacht Take Place?

1. Both sources appear to contradict each other in terms of content. The first, and most important, question risen form these two sources are which is correct in context of who organised the riots. Source A clearly states that it was a â€Å"mass attack, which he [Goebbels] and the SA were going to launch†. However, there is a clear contravention in Source B: â€Å"The Fuhrer, at Goebbels suggestion†¦ not to be organised by the party†. However, in looking at what had happened, it seems that Goebbels encouraged a nationwide press campaign to help â€Å"stir† trouble. Also, at a dinner to commemorate the Munich Putsch, Goebbels called for von Rath's death to be avenged. These pieces of evidence do point towards riots conducted by Goebbels. It may have been, as stated in source A, that Goebbels was out of favour with Hitler and that he was trying to win back support from his Fuhrer. In source A however, whether Hitler did â€Å"squeal with delight† and slap his thigh with â€Å"enthusiasm† at the thought of riots against the Jewish minority is contestable. This is because Hitler was surprised by the extent of the pogrom, and may have been awaiting only sporadic bursts of violence from the population and not the SA. Source A, in terms of provenance, appears not to be as accurate as it seems. This is because it is only a summary by an historian nine years after the end of the First World War, and sixteen years after the events of Kristallnacht. Thus, many incidents may have been altered slightly to suit any other evidence this historian may have. Thus, a possible reason for Hitler â€Å"squealing with delight† and slapping his thigh with â€Å"enthusiasm†. However if nothing had been changed, then the very fact that the account was from a journalist, with insight to the â€Å"political behind the scenes† makes the source a significant one. On the other hand, Source B is by the Nazi Supreme Court. However the noteworthy element about this source is the fact that it is secret. Thus, meaning it is not intentionally prepared for use in the â€Å"political outside†. Therefore, there could be some element of truth in it, making it somewhat useful. However, there are some incorrect statements in the source. Consequently, I have come to the conclusion that Source A is the more useful out of the two sources for anybody studying Kristallnacht. This is because the source is a more reliable source in terms of its content. 2. The clear impression conveyed to the reader of source C is that Kristallnacht was calculated, precise attack on the Jews. Also, Mr. Buffman conveys Kristallnacht as a horrific act of terror. Mr. Buffman has written this as a first hand account, thus, many parts are down to opinion: â€Å"all of the local crowds were obviously horrified by the Nazis' acts†. Mr. Buffman 3. All three sources convey a general meaning about the events of Kristallnacht: an event disgustingly horrific both morally and physically. Source C and E particularly support each other. Both sources mention the fact that SA/SS men in no uniform had â€Å"been provided with hammers, axes and firebombs†, destroying Jewish synagogues, homes and shops. Source C also implies a calculated, organised riot; source E also conveys this as it states that a â€Å"list of names and addresses of all Jewish shops was provided†. Source E also backs up the statement Mr. Buffman made in Source C concerning the action taken by the German population: â€Å"Most German people have nothing to do with these riots†. Source E must be a reliable source to back up Source C as it is seemingly from a civil servant, working in a day-to-day job with political administrators. Source D also talks about the horrors leading up to Kristallnacht, although not in as much detail as in Sources C and E. The German Jew talks of â€Å"acts of terror†, the ‘decrees' passed on to force Jews to sell their belongings and â€Å"go away†, the ‘decree' passed on by Hitler to encourage emigration. Thus, source D does insinuate to the calculated and efficient riots that the government did organise. All of these sources are first hand accounts of the attacks on the Jews on Kristallnacht, thus they must be at least accurate, in terms of what they have interpreted to have witnessed. In looking at the chronology of events leading up to and after Kristallnacht, it seems that the ‘decrees' made were there to expel Jews from German society. Kristallnacht seemed to be a coincidence in between these events, with the Nazi's taking full advantage of this. Examples of which are 1) the Jewish minority being forced to pay compensation after the events of Kristallnacht 2) Jews forbidden to visit theatres, cinemas or concerts and 3) expulsion of all Jewish pupils from their schools. The purpose of sources C, D and E is a united one; a need to convey the horrific events, and the truth behind the smoke-screen of newspaper headlines: â€Å"a spontaneous wave of anger†¦ cowardly Jewish murder of Von Rath in Paris†

Cultural Diversity College Essay Essay

1. The University of Washington seeks to create a community of students richly diverse in cultural backgrounds, experiences, and viewpoints. How would you contribute to this community?-University of Washington, Seattle I, a culturally influenced young woman, have not only one, but two influential ways to contribute to your diverse university. As a Jewish Caucasian girl, I am here to throw stereotypical beliefs down the drain towards any culture. I am a blonde, blue eyed, 18 year old who not only grew up orthodox, but also has a half Christian family. I do not have a dozen brothers and sisters, an abnormally large nose, or for that matter, any money to spare whatsoever. I grew up with married parents, and when divorced, lived with my father. Our family was never â€Å"well off† or capable of buying anything and everything. I spent the majority of my life in an apartment living with a single parent. As for all that money society said we had; let’s just say there were times we were lucky to have money for groceries that week. People expect snotty Asians, Muslims with terrorist intent, uneducated Latinos, and gang associated African Americans. It isn’t easy to read that much less write it. Unfortunately, we know that much of the world is still like this. But I’m writing this to tell you I am not th e world. I come from a culturally diverse family whom in the past, have even been at war. There is my mother’s side, where missing Sunday church was not an option; and my father’s side, the conservative yet non-orthodox classic Jewish background. Although my mother converted to Orthodox Judaism before my time, her family remained faithful Christians unable to understand her withdraw. I grew up an orthodox Jew, covered from head to toe, eating only what the Old Testament allowed me to. Growing with age, I grew out of my orthodox upbringing, realizing that my draw towards Judaism didn’t come from praying and unreasonable rules, but the Jewish traditions and values I grew up with. While I celebrate Hanukah with my father’s family, I equally enjoy Christmas time with my mother’s family. I get to learn both stories, both views, and the different values contributing to both religions. And during these annual holidays of rejoice and tradition, I have gained a respect for both. Because of my background, familial influences, and how I chose to embrace my religion, I am capable of respecting others with different views, and even learning from them. When one person is capable of this, I believe it is contagious to other people from different backgrounds. Thus, gaining more worldwide respect, more acceptance, and more closure from taking in various values that many religions, or different views, have to offer. Because of my culturally influenced upbringing, the opportunity to choose my stance on religion, and my non stereotypical Jewish background, I can contribute to every community. I have respect for other people’s views, encouraging them to have respect for mine and others. I don’t stereotype people based on their culture because I know first-hand this isn’t always the case. I can be a contagious positive attribute to your community.

Look Profitability Evidence From Bangladesh Finance Essay - Free Essay Example

Sample details Pages: 12 Words: 3724 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Abstract: This study examines the impact of liquidity on Islamic banks profitability during an 11 years period of 2001 to 2011. To explore and interpret the results the study has taken samples from five Islamic banks that have been in operation in Bangladesh on or before 2001 to till date. In order to construct the liquidity model it used four liquidity variables namely cash due from banks to total assets (CDTA), cash due from banks to total deposits (CDDEP), investment to total assets (INVSTA) and investment to total deposits (INVSDEP). Don’t waste time! Our writers will create an original "Look Profitability Evidence From Bangladesh Finance Essay" essay for you Create order According to adjusted R squares profitability variables return on assets (ROA), return on equity (ROE) and return on deposits (ROD) are respectively 17.1%, 4.5% and 24.6% dependent on independent variables. The statistical results suggest that CDTA is found insignificant with all profitability variables, whereas CDDEP is individually significant with all profitability variables except ROE. On the other hand INVSTA and INVSDEP are recognized significant with all three profitability variables. However, when ROE stands for an insignificant relationship with the overall liquidity model, ROA and ROD are identified significantly correlated with the similar model at 1% significant level. The findings do strengthen the specification that the impact of liquidity reflects adequate imposition on profitability that the Islamic banks in Bangladesh must abide by. Keywords: Dependency level; Islamic Banking Goals; Liquidity ratios; Profitability ratios; Significance level. JEL Classification: G21 Introduction Business in Islam has always been viewed as an opportunity for potentials as long as it stands on moral and ethical grounds and conforms to the Islamic code of conduct. The actual role of Islamic bank inherits in promoting and empowering the banking services and product based on Islamic principles. The main principles of Islamic banking comprise of prohibition of interest in all forms of transactions, and undertaking business and trade activities on the basis of fair and legitimate profit (Haron and Shanmugan, 1997). But according to Islamic principles, reward, i.e. profit without sharing the risks or hazards in the economic understandings is totally prohibited. Perhaps, the most significant risk of an Islamic bank is to build a sound liquidity management. Islamic banking has gained much popularity in Bangladesh over the last few years. There is a high demand for interest-free banking services from a segment of people in Bangladesh who have a strong desire to abide by the rules and principles set by Shariah. Along with religious requirement, economic exigencies provide a new outlook to the role of banking in promoting investment / productive activities, influencing distribution of income and adding stability to the economy. The downturn in the United States in the late part of 2008 led to a dramatic downturn in businesses and financial institutions, not only in the United States but other countries as well (Lau, 2008). It affected the world stock markets and made large financial institutions to either go bankrupt or sell off their shares to the public (Anup, 2009). But surprisingly it could not affect the Islamic banking industry as much as expected. Most banks now keep protective reserves on top of planned reserves. Excess liquidity is reported in nearly all Islamic banks (Ali and Howlader, 2005). Due to unavailability of local capital market, Islamic banking sectors have been suffering from investing idle fund in liquid venture (Rashid and Nishat, 2009). Excess liquidity generated by Islamic banks cannot be easily shifted to conventional banks as the Islamic banks do not accept interest; however there is opportunity for exchange of excess funds among the Islamic banks on a Mudarabah / Musharakah basis. However, the scope of cooperation among this field can only be increased if their numbers are increased. So, what should be the crucial choice of an Islamic bank; whether to take fundamental choice of profit maximization or to concern more on assurance of liquidity in any banking business under Islamic principles? Possibly the answer could rise if we can have ideas on how liquidity position affects Islamic banks profitability. Analysis of financial statement has become very significant due to widespread interest of various parties in the financial result of a business unit. As a Muslim community, Bangladesh and its people are in greater interest for a Shariah approved banking system. The question from the people arise when t here are any lacking in response to customers demand (liquidity risk) as well as any deficiency in showing upward banks value (profitability risk). Consequently this is a demand of time now to evaluate the impact of liquidity risk on profitability for overall Islamic banking industry in Bangladesh, as this paper attempts to find. Literature Review Banks today are under great pressure to perform- to meet the objectives of their stockholders, employees, depositors and borrowing customers, while somehow keeping government regulators satisfied that the banks policies, loans and investments are sound (Rose, 2004-2005). At present a lot of countries around the world having twofold banking system, as interest free banks are functioning parallel to conventional banks (Akhtar, Ali and Sadaqat, 2011). In Islam, profit is simply a reward of taking risk. So, it should be a natural outcome of the fair play of the twin forces of demand and supply in the market (Latif, 1982). On the other hand liquidity implies availability of cash that how bank rapidly may convert its assets into cash to meet the need of short term. It is considered that it is life of the banks. Higher amount of the liquid assets reflect the greater liquidity of the firm (Akhter, Raza, Orangzab and Akram, 2011). The essence of liquidity management problem arises from t he fact that there is a trade-off between liquidity and profitability and mismatch between demand and supply (Khan and Ahmed, 2001). While the bank has no control over the sources of fund (deposits), it can control the use of funds. To support their depositors demand, banks need money, or in other sense the power to create money. That is why Akkas (1982) suggested that commercial banks should be compelled to keep reserves up to the full amount of their deposits, a reserve of 100 percent. Islamic principles are always in favor of non-inflationary economy. Therefore, bringing a kind of equilibrium between demand and supply for investible funds appears to be a major concern for financial intermediation (Siddiqui, 2010). But, it is to be noted that Islamic market mechanism does not support the concept of equilibrium price, rather, acts as the instrument to meet the effective demand of a consumer.  [1] Not only does Islamic banks profitability seem less volatile than that of convent ional peers, but it is also higher on average, at least in the GCC region (Hassoune, 2002). Haron (2004) said that liquidity, funds invested in Islamic securities, total expenditures and the percentage of the profit-sharing ratio between the bank and the borrower of funds are highly correlated with the level of total income received by the Islamic banks. At the same time external factors such as interest rates, market share and size of the banks produce the similar kind of effects. He also added that other determinants such as funds deposited into current accounts, total capital and reserves, the percentage of profit sharing between bank and depositors, and money supply also play a major role in influencing the profitability of Islamic banks. Return on assets is a good sign to determine banks financial performance and supervisory efficiency. It shows how competent the administration is in allocating asset into net profit. The higher the ROA, the higher is the financial performanc e or profitability of the banks (Samad, 2004). Return on equity measures the rate of return on the bases of capital and equity capital (Akhter, Raza, Orangzab and Akram, 2011). This ratio shows how bank can create profit with shareholders invested funds. Its increasing value indicates higher financial performance. Like ROA, ROE is also an indicator for managerial efficiency (Ika and Abdullah, 2011). Return on deposits shows percentage return on each currency of customers deposit. In other words, it indicates the effectiveness of bank in converting deposit into net earnings (Rosly and Bakar, 2003). However, profitability is only part of bank performance story (Samad and Hasan, 1999). Cash in a bank vault is the most liquid asset of a bank. Cash assets include vault cash held on bank premises, deposits the bank holds at the Central bank in its district, deposits held with other banks to compensate them for clearing checks and other interbank services, and cash items in the process of collection (Rose, 2004-2005). A higher cash-deposit ratio indicates that a bank is relatively more liquid than a bank which has lower cash-deposit ratio. Depositors trust to bank is enhanced when a bank maintains a higher cash-deposit ratio. On the other hand an increase in loan-deposit ratio indicates that a bank is in more financial stress by making too much loan. Therefore, lower loan-deposit ratio is always favorable to higher loan-deposit ratio (Samad and Hasan, 1999). Loans-assets ratio measures the percentage of assets that are tied up in loans. The higher the ratio, the less liquid the bank will be (Samad, 2004). While making significant progress in return on assets (ROA) and return on equity (ROE), the liquidity performance of Bank Islam Malaysia (BIMB, the single full-fledged Islamic bank in Malaysia) between 1984-89 and 1990-97 in various measures such as cash-deposit ratio, loan-deposit ratio and current ratio showed neither deterioration nor improvement (Samad and Hassan, 1999). Chowdhury and Ahmed (2009) investigated that total deposits of Islami Bank Bangladesh Ltd. was higher in comparison to some non-Islamic banks during 2002 to 2006. Saifullah (2010) argued that Islamic banks in Bangladesh are superior to Conventional banks after an overall assessment of financial performance including liquidity and profitability position. When making comparisons across firms (or over time), it is useful to control for differences in their resource base (Foster, 2002). At the same time liquidity of those resources is of paramount significance for banks (Maheshwari and Maheshwari, 2002). Akhtar, Ali and Sadaqat (2011) found positive but insignificant relationship of size of the bank and net-working capital to net assets with liquidity risk in Islamic banks. In addition return on assets (ROE) in Islamic banks is found to be positive and significant with liquidity risk at 10% significant level. A study over determinants of Jordanian Islamic banks pro fitability revealed that there are significant and positive relationship between Return on Assets and Provision for Credit Facilities + Interest in Suspense / Credit Facilities, Total Equity / Total Assets and Total Income / Total Asset of the Islamic banking, and there are significant and negative relationship between ROA and the Bank Size, Total Liabilities / Total Assets, Annual Growth Rate for Gross domestic product, Inflation Rate and Exchange Rate of the Islamic Banking. Also this study found that there are significant and positive relationship between Return on Equity and Log TA, TL / TA, TI /TA and ERS of the Islamic banking, and there are significant and negative relationship between ROE and PRFCFI / CF, TE / TA, GDPGR and INF of the Islamic Banking (Khrawish, Siam and Khrawish, 2011). Naceur and Goaied (2010) investigation regarding the determinants of the Tunisian banks performances during the period 1980-1995 showed that the principal determinants of a banks performan ce are by order of importance: labor productivity, bank portfolio composition, capital productivity and bank capitalization. Athanasoglou, Delis and Staikouras (2008) examined the profitability behavior of bank-specific, industry-related and macroeconomic determinants, using an unbalanced panel dataset of South Eastern European (SEE) credit institutions over the period 1998-2002. The estimation results indicated that, with the exception of liquidity, all bank-specific determinants significantly affect bank profitability in the anticipated way. The paper concludes with some remarks on the practicality and implements ability of the findings. Using bank level data for 80 countries in the 1988-1995 periods, a study suggested that interest margins differences and banks profitability reflect a variety of determinants such as; bank characteristics, macroeconomic conditions, explicit and implicit bank taxation, deposit insurance regulation, overall financial structure, and several underl ying legal and institutional indicators (Demirgà ¼Ãƒ §-Kunt and Huizinga, 1998). Shahchera (2012) analyzed the impact of liquid asset holdings on bank profitability for a sample of Iranian banks. Applying the Generalized Method of Moment (GMM), this study analyzed the profitability of listed banks using unbalanced panel data over the period of 2002-2009. An important finding of this study is that the business cycle significantly affects bank profits. The coefficient of regulation is negative and significant. Therefore if regulators reduce the constraints imposed on banks, banks obtain profit. Liquidity is of vital importance to the daily operations of a bank. Maintenance of a sound liquidity position of the bank is necessary to protect the bank against uncertainties of its business. Maintenance of liquidity bears both risk and return. A tradeoff between these two elements can minimize the conflict between liquidity versus profitability of a bank (Islam, 2008). As stated by Islam (2008) Koch (1992) believed that there is a short-run tradeoff between liquidity and profitability. The more liquid a bank is, the lower are its return on equity (ROE) and return on assets (ROA), all other things being equal. Therefore, statistical significance of liquidity on profitability can be a great factor for potential investors. In a nutshell the influence of Islamic banks liquidity cannot be negligible when considering profit as their most vigorous concern. Methodology 3.1 Sample Design and Data Collection In Bangladesh, currently seven Islamic banks are providing their services as pure Islamic banks and running their operations under the guidance of Islamic Shariah. Among them, five Islamic banks have been selected to investigate the impact of Islamic banks liquidity risk on profitability over the period of 11 years during 2001 to 2011.  [2]  Selected Islamic banks are- 1. Islami Bank Bangladesh Limited 2. Shahjalal Islami Bank Limited 3. Al-Arafah Islami Bank Limited 4. Export Import Bank of Bangladesh Limited 5. Social Islami Bank Limited The data used in this study are compiled from income statements and balance sheets of selected banks from their each year annual report. The study model is tested on time series cross-sectional bank level data in the context of Bangladesh over the period 2001 to 2011. Thus, present study has been conducted taking into account a total samples of [5ÃÆ'Æ’-11] 55 under each variable. 3.2 Explanatory Variables To analyze the liquidity impact on profitability using multiple regression analysis, variables were assigned into two sections- Dependent Variables: Return on Assets = Net Income after Taxes / Total Assets Return on Equity = Net Income after Taxes / Total Equity Capital Account Return on Deposits = Net Income after Taxes / Total Deposits Independent Variables: Cash Due from Banks to Total Assets = Cash Due from Banks / Total Assets Cash Due from Banks to Total Deposits = Cash Due from Banks / Total Deposits Investment (Loans Advances) to Total Assets = Investment / Total Assets Investment (Loans Advances) to Total Deposits = Investment / Total Deposits 3.3 Research Model and Hypotheses The current research is being conducted to evaluate the impact of liquidity on profitability by applying multiple linear regression model which had previously been developed and applied by Demirgà ¼Ãƒ §-Kunt and Huizinga (1999), Haron (2004), Athanasoglou, Delis and Staikouras (2008), Toni (2008), Naceur and Goaied (2008), Saleem and Rehman (2011), Khrawish, Siam and Khrawish (2011), Shahchera (2012) and many more in essence of their contribution to banking, economics and finance. Utilizing the similar model these preceding studies focused on assessing diverse determinants of Islamic banks profitability. Present study used the same model but for only to strengthening on liquidity variables in order to demonstrate their impact on profitability. Current research model is as follows- Where, ROA = Return on assets ROE = Return on equity ROD = Return on deposits CDTA = Cash due from banks to total assets CDDEP = Cash due from banks to total deposits INVSTA = Inve stment (loans advances) to total assets INVSDEP = Investment (loans advances) to total deposits ÃÆ'†°Ãƒ ¢Ã¢â€š ¬Ã‹Å" = constant term ÃÆ' ¡Ãƒâ€šÃ‚ µÃƒâ€šÃ‚ ¦ = slopes associated with the independent (liquidity) variables i = banks t = time ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ = error term To do the analysis following two hypotheses were designed: There is an insignificant relationship between liquidity and profitability, i.e. H0: b1 = b2 = b3 = b4 = 0 (null hypothesis) There is a significant relationship between liquidity and profitability, i.e. Ha: b1 ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã‚ °Ãƒâ€šÃ‚   b2 ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã‚ °Ãƒâ€šÃ‚   b3 ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã‚ °Ãƒâ€šÃ‚   b4 ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã‚ °Ãƒâ€šÃ‚   0 (alternative hypothesis) 4 Statistical Results and Analyses The statistical analysis of secondary data has been divided into three dimensions, i.e. descriptive, correlation and regression. All the statistical tests have been performed through SPSS V15.0. 4.1 Descriptive Statistics Table 1 shows descriptive statistics for dependent and independent variables. The analyzed statistics figures illustrate the mean, standard deviation, maximum and minimum values of Islamic banks. The statistics suggest irregular drawbacks in minimum value of ROA ROD, even more in ROE, leading to a dramatic decrease in percentage return for overall Islamic banking industry.  [3]  The mean value of dependent variables imply that maximum portion of banks income goes for shareholders, as here ROE indicates greater outcome in percentage return in comparisons to ROA or ROD. However, according to the statistics, the fraction of investment in total assets and total deposits exceeds cash due from banks to a great extent if we take a look at their mean values. Table 1 Descriptive Statistics Minimum Maximum Mean Std. Deviation Dependent Variable ROA -4.85 3.07 1.2060 1.05572 ROE -176.07 38.81 15.8591 27.86636 ROD -5.20 3.66 1.4722 1.22965 Independent Variable CDTA 9.94 82.12 21.4307 12.59587 CDDEP 11.62 95.43 25.3715 14.06618 INVSTA 13.33 82.51 70.2224 11.45243 INVSDEP 15.49 103.86 84.2804 15.55431 Source: Calculated value using Annual Reports of the banks issued by Dhaka Stock Exchange (2001-2011) 4.2 Correlation Matrix The correlation coefficients are stated in Table 2. This gives information on the degree of correlation between all the dependent (profitability) and independent (liquidity) variables used in the analysis. The opportunity has been tested with the Pearson correlation coefficients test. The result indicates that the liquidity variables CDTA and CDDEP are negatively related with all selected profitability variables. On the other hand, the remaining two liquidity variables INVSTA and INVSDEP are positively related with all three profitability variables. Table 2 Correlation Matrix of Profitability and Liquidity Variables ROA ROE ROD CDTA CDDEP INVSTA INVSDEP ROA 1 ROE .905** 1 ROD .994** .867** 1 CDTA -.232 -.062 -.260 1 CDDEP -.206 -.048 -.226 .993** 1 INVSTA .222 .037 .252 -.945** -.936** 1 INVSDEP .326* .115 .376** -.896** -.856** .950** 1 Pearson Correlation Coefficient ** Correlation is significant at the 0.01 level (2-tailed) * Correlation is significant at the 0.05 level (2-tailed) Source: Calculated value using Annual Reports of the banks issued by Dhaka Stock Exchange (2001-2011) 4.3 Regression Results Tables 3, Table 4 Table 5 report the results of regression analysis in which four independent variables are regressed by using the data of Islamic banks of Bangladesh from 2001 to 2011. The adjusted value of R squares indicate that ROA, ROE and ROD of Islamic banks of Bangladesh are respectively 17.1%, 4.5% and 24.6% dependent on independent variables, i.e. CDTA, CDDEP, INVSTA and INVSDEP. Therefore, as liquidity factor, these four variables are considered major issues to defining profitability of Islamic banks in Bangladesh over eleven years period. Table 3 Regression Results of ROA (2001-2011) Model 1 Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta (Constant) 2.125 3.118 .681 .499 CDTA .293 .186 3.502 1.576 .121 CDDEP -.274 .161 -3.652 -1.699 .096* INVSTA -.194 .074 -2.110 -2.630 .011** INVSDEP .159 .054 2.343 2.948 .005*** R squared .233 Adjusted R squared .171 F statistics esults 3.792 P-value .009*** Durbin-Watson 1.635 *** Significant at the 1% level ** Significant at the 5% level *Significant at the 10% level Source: Calculated value using Annual Reports of the banks issued by Dhaka Stock Exchange (2001-2011) Table 3 shows that CDTA and INVSDEP are positively correlated with ROA. Alternatively CDDEP and INVSTA show negative relationship with ROA. With an exception to CDTA; rest independent variables CDDEP, INVSTA and INVSDEP are significantly correlated with ROA at 10%, 5% and 1% significant level in that order. Durbin-Watson test shows that the residuals are positively correlated. At overall 1% significant level as per p-value the liquidity model [Model 1] is significantly correlated with ROA. So the null hypothesis (H0) is rejected and alternative hypothesis (Ha) accepted here. Table 4 Regression Results of ROE (2001-2011) Model 2 Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta (Constant) 77.929 88.349 .882 .382 CDTA 7.326 5.277 3.312 1.388 .171 CDDEP -6.960 4.571 -3.513 -1.523 .134 INVSTA -4.796 2.096 -1.971 -2.289 .026** INVSDEP 3.492 1.528 1.949 2.285 .027** R squared .116 Adjusted R squared .045 F statistics 1.637 P-value .180 Durbin-Watson 2.024 *** Significant at the 1% level ** Significant at the 5% level * Significant at the 10% level Source: Calculated value using Annual Reports of the banks issued by Dhaka Stock Exchange (2001-2011) Table 4 represents that CDTA and INVSDEP are positively correlated with ROE. At the same time CDDEP and INVSTA create negative correlation with ROE. Here, only INVSTA and INVSDEP are found significant with ROE at 5% significant level. As Durbin-Watson statistic is approximately very close to 2, therefore the residuals are uncorrelated. However, according to p-value the overall liquidity model [Model 2] is not significantly related with ROE at any formulated level. Thus the null hypothesis (H0) is accepted for the relationship of liquidity and profitability (ROE). Table 5 Regression Results of ROD (2001-2011) Model 3 Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta (Constant) 2.433 3.464 .702 .486 CDTA .340 .207 3.480 1.642 .107 CDDEP -.317 .179 -3.631 -1.771 .083* INVSTA -.245 .082 -2.284 -2.985 .004*** INVSDEP .202 .060 2.557 3.373 .001*** R squared .302 Adjusted R squared .246 F statistics 5.404 P-value .001*** Durbin-Watson 1.599 *** Significant at the 1% level ** Significant at the 5% level * Significant at the 10% level Source: Calculated value using Annual Reports of the banks issued by Dhaka Stock Exchange (2001-2011) As demonstrated in Table 5 ROD has positive relation with CDTA and INVSDEP, and negative relation with CDDEP and INVSTA. Here, only insignificant variable is CDTA. CDDEP is significantly related with ROD at 10% level. At 1% significant level both liquidity variables INVSTA and INVSDEP are detected statistically significant with ROD. Durbin-Watson test indicates positive autocorrelation for the residuals. As per p-value the model [Model 3] is statistically significant with ROD at 1% significant level. As a result here the null hypothesis (H0) is rejected and alternative hypothesis (Ha) accepted. 5 Conclusion The current study marks the very first attempt to analyze liquidity impact on Islamic banks profitability in Bangladesh during the period 2001 to 2011. Major parts of the study results reveal greater dependency of banks profitability on liquidity. Specifically cash due from banks to total assets is not significant with any profitability variables. Cash due from banks to total deposits is found insignificant with ROE, but significant with ROA and ROD at 10% significant level. Other two independent variables investment to total assets and investment to total deposits are individually and significantly correlated with all selected profitability variables. Investment to total assets is significant with ROA and ROE at 5% significant level and with ROD at 1% significant level. On the other hand, investment to total deposits is significantly correlated with ROA and ROD at 1% significant level and with ROE at 5% significant level. The entire liquidity model is found statistically signifi cant with ROA and ROD at 1% significant level. The reason to discover ROE less dependent and insignificant with the overall liquidity model is possibly due to that huge loss in foreign transaction by Shahjalal Islami Bank Limited in the financial year 2004. However, adding further liquidity variable to the model may make it more or less significant with profitability. In addition, it should also be said that liquidity is not the single reason to defining Islamic banks profitability. Therefore, in any affair, current study serves as initial movement, leaving spaces for future researches to enhance and enrich its outlook.