The aim of this paper is to analyze the financial performance of three selected Islamic Banks (Islami Bank Bangladesh Limited, Export Import Bank of Bangladesh Limited, Shahjalal Islami Bank Limited) over a period of eight years (2007-2014) in Bangladeshi banking sectors. For this reason, CAMEL Rating Analysis approach has been conducted and it is found that all the selected Islamic Banks are in strong position on their composite rating system. They are basically sound in every respect i.e., sound in capital adequacy, asset quality, management quality, earning capacity and liquidity conditions.

This journal is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC).Articles can be read and shared for noncommercial purposes under the following conditions:  BY: Attribution must be given to the original source (Attribution)  NC: Works may not be used for commercial purposes (Noncommercial) This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don't have to license their derivative works on the same terms.

The aim of this paper is to analyze the financial performance of three selected Islamic Banks (Islami Bank Bangladesh Limited, Export Import Bank of Bangladesh Limited, Shahjalal Islami Bank Limited) over a period of eight years (2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014) in Bangladeshi banking sectors. For this reason, CAMEL Rating Analysis approach has been conducted and it is found that all the selected Islamic Banks are in strong position on their composite rating system. They are basically sound in every respect i.e., sound in capital adequacy, asset quality, management quality, earning capacity and liquidity conditions.

Background Normally, physicians understand they have a duty to treat patients, and they perform accordingly consistent with codes of medical practice, standards of care, and inner moral motivation. In the case of COVID-19 pandemic in a developing country such as Bangladesh, however, the fact is that some physicians decline either to report for duty or to treat patients presenting with COVID-19 symptoms. At issue ethically is whether such medical practitioners are to be automatically disciplined for dereliction of duty and gross negligence; or, on the contrary, such physicians may legitimately claim a professional right of autonomous judgment, on the basis of which professional right they may justifiably decline to treat patients. Methods This ethical issue is examined with a view to providing some guidance and recommendations, insofar as the conditions of medical practice in an under-resourced country such as Bangladesh are vastly different from medical practice in an industrialized nation such as the USA. The concept of moral dilemma as discussed by philosopher Michael Shaw Perry and philosopher Immanuel Kant’s views on moral appeal to “emergency” are considered pertinent to sorting through the moral conundrum of medical care during pandemic. Results Our analysis allows for conditional physician discretion in the decision to treat COVID-19 patients, i.e., in the absence of personal protective equipment (PPE) combined with claim of duty to family. Physicians are nonetheless expected to provide a minimum of initial clinical assessment and stabilization of a patient before initiating transfer of a patient to a “designated” COVID-19 hospital. The latter is to be done in coordination with the national center control room that can assure admission of a patient to a referral hospital prior to ambulance transport. Conclusions The presence of a moral dilemma (i.e., conflict of obligations) in the pandemic situation of clinical care requires institutional authorities to exercise tolerance of individual physician moral decision about the duty to care. Hospital or government authority should respond to such decisions without introducing immediate sanction, such as suspension from all clinical duties or termination of licensure, and instead arrange for alternative clinical duties consistent with routine medical care.

This journal is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC).Articles can be read and shared for noncommercial purposes under the following conditions:  BY: Attribution must be given to the original source (Attribution)  NC: Works may not be used for commercial purposes (Noncommercial) This license lets others remix, tweak, and build upon your work non-commercially, and although their new works must also acknowledge you and be non-commercial, they don't have to license their derivative works on the same terms.