Now-a-day's businesses are highly concerned about the operations and how their activities affect ... more Now-a-day's businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors.
Tax compliance behavior has been researched at different times in various parts of the world usin... more Tax compliance behavior has been researched at different times in various parts of the world using various theories. This research has focused on the psychological aspects of tax compliance behavior by applying the theory of planned behavior (TPB) proposed by Ajzen. 300 taxpayers were studied using a questionnaire based on Likert scale, and the results were analyzed using structural equation modelling. Results found from SEM approach indicate that subjective norm has a significant influence on tax compliance behavior while intention mediates it and moderated by religion. Attitude and perceived behavioral control were found to have a significant influence on intention. Individual taxpayers are selected from the capital, and thus findings derived from the sample might not be generalizable for all individual taxpayers in Bangladesh. The results of this study might provide some insight to the tax non-compliance problem in Bangladesh and help authorities to design strategies to motivate taxpayers to comply with existing fiscal policies. Tax compliance issues have been explored from various perspectives in Bangladesh. Lack of significant influence on subjective norm toward taxpayer intention indicates that social and peer is yet to make a substantial contribution to improving tax compliance. This study has introduced structural equation modelling technique to explore the moderating influence of religion on individual taxpayers in the context of Bangladesh.
Intellectual capital has been found to have a significant association with profitability in the f... more Intellectual capital has been found to have a significant association with profitability in the financial sector of various parts of the world. As a result, this study aims to empirically investigate the relationship between intellectual capital and financial performance of twenty-seven private commercial banks for the year 2013 in Bangladesh. Annual reports for the relevant year of the selected banks have been used to gather secondary information for the empirical models based on Pulic's VAIC model. Stepwise regression was performed for the full sample, conventional and Islamic banks separately. The analysis indicates that both VIAC and its components have a significant association with profitability. Results for conventional and Islamic banks established different components of VIAC as a significant predictor of bank's profitability. A future study including all financial institutions could provide a better estimate of the impact of intellectual capital on profitability for the finance sector.
In the recent years Corporate Social Responsibility (CSR) has witnessed a tremendous increase in ... more In the recent years Corporate Social Responsibility (CSR) has witnessed a tremendous increase in awareness and control in the global arena. It is a concept where business organizations apart from their profitability and growth show interest in societal and environmental welfare by taking the responsibility of impact of their activities on stake holders, employees, shareholders, customers, suppliers, and civil society. However, in developing nations the situation of CSR activities of financial institutions is not so flourishing. The aims of this study are to investigate the Corporate Social Responsibility (CSR) activities performed by ten commercial banks in Bangladesh and explore the potential social impacts and sustainability in the future. This study also traced to find the relationship among operational performance by contributing CSR activities. CSR activities affect social attention to the customers and related stakeholders. It shows the relation between after tax net operating income and CSR expenditures by banks using SPSS software.
In modern banking concept one of the most important functions of a bank or financial Institution ... more In modern banking concept one of the most important functions of a bank or financial Institution is "Management of Credit Risks". Risk is inherent in all aspects of commercial operations. However for Banks, credit risk is an essential factor that needs to be managed. Due to increase in the number of non-performing loans and competition in the banking market, most of the commercial banks are strongly focus on credit risk assessment. Credit risk arises due to the possibility that the borrower may fail to repay the loan. Following the recent global financial crisis, which originated from poor management of credit risk, it is the most discussed topic in the banking industry of Bangladesh. In order to establish the creditworthiness, credit analysts typically use a combination of financial or accounting data and non-financial variables as well as a number of different models, or analytical tools. Some of the methods involve a subjective approach; others are more systematic in that they use quantitative techniques to evaluate a credit against objective benchmarks. This study develops a credit risk grading model which will contribute significantly in the risk assessment.
Waste generation and its management are being widely debated across the globe and in recent years... more Waste generation and its management are being widely debated across the globe and in recent years, it has become a niche spot. Both the developed and developing countries are trying to find out new ways for climate change mitigation and adoption options respectively. Global climate change is a burning issue and presently Bangladesh is facing grave situations. A large proportion of the waste is not properly managed and dumped in unplanned sites that are creating severe environmental hazards. Gradually, it can be replicated in each urban and rural centre and growth points of Bangladesh can play a vital role in climate change mitigation. Implementation of the 3Rs will have a profound socioeconomic impact, also modern 3Rs (Reduce, Reuse and Recycle) strategy acts as a sustainable and socioeconomic option for climate change mitigation by reducing green house gas (GHG) emission from the municipal solid waste.
The one advantage of 100% online learning is the use of interactive activities will be realized t... more The one advantage of 100% online learning is the use of interactive activities will be realized through the help of innovative and ground-breaking devices. The one advantage of traditional university learning is the adaptability of social learning will be boosted up through the assistance of one-on-one discussion and brainstorming. The one disadvantage of 100% online learning is the absence of inside university involvement for learners who desire to join and or enter an instructive oriented profession. The one disadvantage of traditional university learning can be nonexistence of innovative and or state of the art accounting materials that will visualize the critical points of accounting instruction.
Now-a-day's businesses are highly concerned about the operations and how their activities affect ... more Now-a-day's businesses are highly concerned about the operations and how their activities affect the surroundings. Aiming to create better environment for the future generations, a number of steps has been taken by various local and international associations and bodies. Recently three of the components such as Corporate Governance (CG), Corporate Social Responsibility (CSR) and Intellectual Capital (IC) Disclosure has grab the major attention and maintained with an important manner. CG, CSR and IC disclosure are three of the most talkative prospects which have direct effects towards sustainability. Private Commercial banking sector is one of the most popular and growing segments in Bangladesh. Governed and monitored by the Bangladesh Bank, those banks contribute highly towards national economy. As a result, various components of sustainability are effectively maintained by the banks. This paper shows how CG, CSR and IC disclosure affect the sustainable practice of the private commercial banking sector in Bangladesh. It also relates various components and shows ways to improve the sustainable practice in the banking sectors.
Tax compliance behavior has been researched at different times in various parts of the world usin... more Tax compliance behavior has been researched at different times in various parts of the world using various theories. This research has focused on the psychological aspects of tax compliance behavior by applying the theory of planned behavior (TPB) proposed by Ajzen. 300 taxpayers were studied using a questionnaire based on Likert scale, and the results were analyzed using structural equation modelling. Results found from SEM approach indicate that subjective norm has a significant influence on tax compliance behavior while intention mediates it and moderated by religion. Attitude and perceived behavioral control were found to have a significant influence on intention. Individual taxpayers are selected from the capital, and thus findings derived from the sample might not be generalizable for all individual taxpayers in Bangladesh. The results of this study might provide some insight to the tax non-compliance problem in Bangladesh and help authorities to design strategies to motivate taxpayers to comply with existing fiscal policies. Tax compliance issues have been explored from various perspectives in Bangladesh. Lack of significant influence on subjective norm toward taxpayer intention indicates that social and peer is yet to make a substantial contribution to improving tax compliance. This study has introduced structural equation modelling technique to explore the moderating influence of religion on individual taxpayers in the context of Bangladesh.
Intellectual capital has been found to have a significant association with profitability in the f... more Intellectual capital has been found to have a significant association with profitability in the financial sector of various parts of the world. As a result, this study aims to empirically investigate the relationship between intellectual capital and financial performance of twenty-seven private commercial banks for the year 2013 in Bangladesh. Annual reports for the relevant year of the selected banks have been used to gather secondary information for the empirical models based on Pulic's VAIC model. Stepwise regression was performed for the full sample, conventional and Islamic banks separately. The analysis indicates that both VIAC and its components have a significant association with profitability. Results for conventional and Islamic banks established different components of VIAC as a significant predictor of bank's profitability. A future study including all financial institutions could provide a better estimate of the impact of intellectual capital on profitability for the finance sector.
In the recent years Corporate Social Responsibility (CSR) has witnessed a tremendous increase in ... more In the recent years Corporate Social Responsibility (CSR) has witnessed a tremendous increase in awareness and control in the global arena. It is a concept where business organizations apart from their profitability and growth show interest in societal and environmental welfare by taking the responsibility of impact of their activities on stake holders, employees, shareholders, customers, suppliers, and civil society. However, in developing nations the situation of CSR activities of financial institutions is not so flourishing. The aims of this study are to investigate the Corporate Social Responsibility (CSR) activities performed by ten commercial banks in Bangladesh and explore the potential social impacts and sustainability in the future. This study also traced to find the relationship among operational performance by contributing CSR activities. CSR activities affect social attention to the customers and related stakeholders. It shows the relation between after tax net operating income and CSR expenditures by banks using SPSS software.
In modern banking concept one of the most important functions of a bank or financial Institution ... more In modern banking concept one of the most important functions of a bank or financial Institution is "Management of Credit Risks". Risk is inherent in all aspects of commercial operations. However for Banks, credit risk is an essential factor that needs to be managed. Due to increase in the number of non-performing loans and competition in the banking market, most of the commercial banks are strongly focus on credit risk assessment. Credit risk arises due to the possibility that the borrower may fail to repay the loan. Following the recent global financial crisis, which originated from poor management of credit risk, it is the most discussed topic in the banking industry of Bangladesh. In order to establish the creditworthiness, credit analysts typically use a combination of financial or accounting data and non-financial variables as well as a number of different models, or analytical tools. Some of the methods involve a subjective approach; others are more systematic in that they use quantitative techniques to evaluate a credit against objective benchmarks. This study develops a credit risk grading model which will contribute significantly in the risk assessment.
Waste generation and its management are being widely debated across the globe and in recent years... more Waste generation and its management are being widely debated across the globe and in recent years, it has become a niche spot. Both the developed and developing countries are trying to find out new ways for climate change mitigation and adoption options respectively. Global climate change is a burning issue and presently Bangladesh is facing grave situations. A large proportion of the waste is not properly managed and dumped in unplanned sites that are creating severe environmental hazards. Gradually, it can be replicated in each urban and rural centre and growth points of Bangladesh can play a vital role in climate change mitigation. Implementation of the 3Rs will have a profound socioeconomic impact, also modern 3Rs (Reduce, Reuse and Recycle) strategy acts as a sustainable and socioeconomic option for climate change mitigation by reducing green house gas (GHG) emission from the municipal solid waste.
The one advantage of 100% online learning is the use of interactive activities will be realized t... more The one advantage of 100% online learning is the use of interactive activities will be realized through the help of innovative and ground-breaking devices. The one advantage of traditional university learning is the adaptability of social learning will be boosted up through the assistance of one-on-one discussion and brainstorming. The one disadvantage of 100% online learning is the absence of inside university involvement for learners who desire to join and or enter an instructive oriented profession. The one disadvantage of traditional university learning can be nonexistence of innovative and or state of the art accounting materials that will visualize the critical points of accounting instruction.
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