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Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam & Md. Sojib Ahmed

Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh

Author (s)

Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam  & Md. Sojib Ahmed

Abstract

This paper has been conducted to examine the connection between working capital management measured and profitability performance is measured. The study is conducted based on secondary data from annual reports of respective textile firms listed in DSE and DSE monthly reviews. From 2000 to 2018. The objective of the study is to find out the working capital devoted to the firms registered in the Dhaka stock exchange and find the connection of their performance and working capital capitalized in registered textile firms in DSE. To address this panel data, besides ratio and quartile study, Hausman test, variance inflation test, and fixed effect regression was done for testing all the hypotheses and the study result shows the inverse association with age and payment deferred period but a positive association with fixed asset turnover, cash conversion cycle, days sales outstanding, inventory conversion period, sponsor shareholdings and total assets. It also suggests to produce an effective policy must be produced for each company for each component of working capital. Besides, well-organized management and financing of working capital can upsurge the operating profit of a textile firm. Shorter cash conversion cycle, days sales outstanding, and the inventory conversion period can increase firms’ profit. These are some practical examples of working capital management.

 

Keywords: Working Capital Management, Firm Performance, Firm profitability, Textile Industry, Bangladesh.

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Title: Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh
Author: Muhammad Matin Khan, Md. Ismail Hossain Shagor, Abu Kalam  & Md. Sojib Ahmed
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3935735
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 05/07/2020
Date of Publication: 08/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/573.pdf
Free download: Available
Page: 118-127
First Page: 118
Last Page: 127
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Muhammad Matin Khan, Md. Ismail Hossain Shagor & Abu Kalam (2020). Working Capital Management and Firm Profitability in the Textile Industry of Bangladesh. International Journal of Science and Business, 4(7), 118-127. doi: https://doi.org/ 10.5281/zenodo.3935735

Retrieved from https://ijsab.com/wp-content/uploads/573.pdf

 

 

About Author (s)

Muhammad Matin Khan (corresponding author) MBA, Department of Finance, University of Dhaka, Bangladesh.

Md. Ismail Hossain Shagor, MBA, Department of Finance, University of Dhaka, Bangladesh.

Abu Kalam, MBA, Department of Finance, University of Dhaka, Bangladesh.

Md. Sojib Ahmed, MBA, Department of Finance, University of Dhaka, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3935735

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The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the Southwest Region of Cameroon Alain Vilard Ndi Isoh, Forbe Hodu Ngangnchi, Ndifongong Ferdinand Nsanyui & Sheku Ahmed Fofanah

The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the Southwest Region of Cameroon

Author (s)

Alain Vilard Ndi Isoh, Forbe Hodu Ngangnchi, Ndifongong Ferdinand Nsanyui & Sheku Ahmed Fofanah

Abstract

Tax noncompliance is one of the biggest challenges faced by tax administrators when collecting tax revenues. Despite a series of punitive and coercive measures put in place by most governments including Cameroon, the phenomenon persists with billions of dollars lost every fiscal year. It is on this premise that this study examines the impact of tax education, tax policies and tax audit on the level of tax compliance in Fako Division of the Southwest Region of Cameroon. The research adopted a conclusive case study design supported by the philosophical underpinnings of positivism epistemology and objectivism ontology. Multistage sampling technique was used to source data from a sample of 307 participants using semi-structured questionnaires measured using the five-point Likert scales. Exploratory and confirmatory factor analyses were conducted to reduce the dimension of the data. Structural Equation Modeling (SEM) was used to test hypotheses. Results from the study revealed that there is significant statistical evidence to suggest that the existing tax policies in Fako Division has positive impact on the level of tax compliance with [µ = 0.00 < 0.05; β = 51%; α = 0.05]. Also, the study revealed that tax education has a negative statistical significant effect on tax compliance with [µ = 0.00 < 0.05; β = -18.5%; α = 0.05]. This implies that the more taxpayers are knowledgeable about the tax system, the more they are likely to fraud and default tax payments. It should be noted that the latent construct tax audit was rejected in the data cleaning process. This research, therefore, recommends that the government should improve on the tax policies and make it friendly and acceptable to a majority of taxpayers and that tax administrators should enforce civic education on the importance to respect tax laws by justifying the significance of taxes revenue as a source of funding for community development.

 

Keywords: Noncompliance, Tax policies, Tax audits, Tax education, Tax administration.

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Title: The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the Southwest Region of Cameroon
Author: Alain Vilard Ndi Isoh, Forbe Hodu Ngangnchi, Ndifongong Ferdinand Nsanyui & Sheku Ahmed Fofanah
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3929286
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 28/06/2020
Date of Publication: 03/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/570.pdf
Free download: Available
Page: 76-90
First Page: 76
Last Page: 90
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Alain Vilard Ndi Isoh, Forbe Hodu Ngangnchi, Ndifongong Ferdinand Nsanyui, & Sheku Ahmed Fofanah (2020). The Impact of Tax Administration on Tax Compliance Levels in Fako Division of the South West Region of Cameroon. International Journal of Science and Business, 4(7), 76-90. doi: https://doi.org/10.5281/zenodo.3929286

Retrieved from https://ijsab.com/wp-content/uploads/570.pdf

 

About Author (s)

Alain Vilard Ndi Isoh, Ph.D., (Corresponding Author), Department of Business Management and Finance, ICT University; Director of Studies, Cardiff Metropolitan University Wales UK.

 Forbe Hodu Ngangnchi, Ph.D., Department of Management and Entrepreneurship, The University of Bamenda, Bamenda-Cameroon.

 Ndifongong Ferdinand Nsanyui, Department of Finance and Accounting, HIMS Buea Cameroon.

 Sheku Ahmed Fofanah, Ph.D., Deputy Director and Research Programs Leader; London School of Commerce, UK.

 

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DOI: https://doi.org/10.5281/zenodo.3929286

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The Impact of Self-Marketing to Find a Job: The Case Study of Undergraduate Students in Northern Iraq Shorsh Khalid Rahman

The Impact of Self-Marketing to Find a Job: The Case Study of Undergraduate Students in Northern Iraq

Author (s)

Shorsh Khalid Rahman

Abstract

This study aims to explore that undergraduate students in Northern Iraq have the ability to see the idea of self-marketing to find the job and they can be familiar with their branding. Semi-structured interviews collected the data and analyzed it using content analysis. The sampling strategy employed in this study is the maximum sampling of variations. The outcomes of this thesis reveal that the effectiveness and efficiency of self-marketing are the foremost way to undergraduate students (universities and institutes) in Northern Iraq to thrive the compete of finding a job. The undergraduate students need to understand from the self-marketing, particularly concentrate on the important parts such as (CV, interview, social media, skills, experience, and certifications) to a career fair. They should have the ability to focus on different ways to engage in a job. Through this method, the undergraduate students will be able to make important progress in finding a reasonable job.

 

Keywords: Self-marketing, Job seekers, Curriculum vitae (CV), Interview, Social media, Undergraduate students, Finding a job, Unemployment.

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Title: The Impact of Self-Marketing to Find a Job: The Case Study of Undergraduate Students in Northern Iraq
Author: Shorsh Khalid Rahman
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3929270
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 02/07/2020
Date of Publication: 03/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/572.pdf
Free download: Available
Page: 100-117
First Page: 100
Last Page: 117
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Shorsh Khalid Rahman (2020). The Impact of Self-Marketing to Find a Job: The Case Study of Undergraduate Students in Northern Iraq. International Journal of Science and Business, 4(7), 100-117. doi: https://doi.org/10.5281/zenodo.3929270

Retrieved from https://ijsab.com/wp-content/uploads/572.pdf

 

About Author (s)

Shorsh Khalid Rahman, Cyprus International University, Private university in Nicosia, Cyprus.

 

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DOI: https://doi.org/10.5281/zenodo.3929270

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Consumer Behavior in Selecting Mobile Phones in the Context of Bangladesh Syeeda Raisa Maliha, Md. Tafsir Alam & Mustafa Nizamul Aziz

Consumer Behavior in Selecting Mobile Phones in the Context of Bangladesh

Author (s)

Syeeda Raisa Maliha, Md. Tafsir Alam & Mustafa Nizamul Aziz

Abstract

The behavior of consumers regarding smartphones is more and more a center of marketing research. Especially, consumer behavior in the case of the smartphone industry, from selection motivation to after use behavior has become a center of research in marketing. The outcomes of this study confirm that the regulatory focus has an impact on consumer behavior regarding smartphone procure decisions by controlling their perception, rationale, and lifestyle. For consumers’ smartphones have become crucial parts of life. This study is to analyze factors that affect a consumer’s decision in buying a smartphone. The study also emphasizes consumer points of view for smartphones and the impact brand name has on consumers. The current growth of smartphone usage is a noticeable fact that goes across all gender and age divides. Hence, this study exhibits a quantitative analysis of some of the key factors that affect consumer’s viewpoints and behaviors regarding smartphone purchases.

 

Keywords: Mobile phones, smartphones, consumer behavior, Bangladesh, smartphone industry.

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Title: Consumer Behavior in Selecting Mobile Phones in the Context of Bangladesh
Author: Syeeda Raisa Maliha, Md. Tafsir Alam & Mustafa Nizamul Aziz
Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3921991
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 28/06/2020
Date of Publication: 29/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/571.pdf
Free download: Available
Page: 91-99
First Page: 91
Last Page: 99
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Syeeda Raisa Maliha, Md. Tafsir Alam & Mustafa Nizamul Aziz (2020). Consumer Behavior in Selecting Mobile Phones in the Context of Bangladesh. International Journal of Science and Business, 4(7), 91-99. doi: https://doi.org/10.5281/zenodo.3921991

Retrieved from https://ijsab.com/wp-content/uploads/571.pdf

 

About Author (s)

Syeeda Raisa Maliha (Corresponding Author), East West University, Dhaka, Bangladesh.

Md. Tafsir Alam, East West University, Dhaka, Bangladesh.

Mustafa Nizamul Aziz, Senior Lecturer, East West University, Dhaka, Bangladesh.

 

 

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DOI: https://doi.org/10.5281/zenodo.3921991

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An example of developing a knowledge-based system A.K.M. Monzurul Islam & Mustafa Nizamul Aziz

An example of developing a knowledge-based system

Author (s)

A.K.M. Monzurul Islam & Mustafa Nizamul Aziz

Abstract

A possible way to gain an understanding of how a knowledge system works is to imagine an expert-client situation. We are all experts in our fields, but in daily life, we need assistance from an expert in an area that we do not know. This paper describes a knowledge-based system on Computer hardware diagnosis. Intermediate computer users can diagnose their hardware using the knowledge base in the system when facing some hardware problems with desktop computers. The main purpose of this paper is to include a real-time example of how a knowledge system can be built.

Keywords: Knowledge-based system, KBS, Forward chaining, Forward reasoning, Rules, Knowledge base.

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Title: An example of developing a knowledge-based system
Author:

A.K.M. Monzurul Islam & Mustafa Nizamul Aziz

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3908998
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 24/06/2020
Date of Publication: 26/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/568.pdf
Free download: Available
Page: 52-56
First Page: 52
Last Page: 56
Paper Type: Research Paper
Current Status: Published

Cite This Article:

A.K.M. Monzurul Islam & Mustafa Nizamul Aziz (2020). An example of developing a knowledge-based system. International Journal of Science and Business, 4(7), 52-56. doi: https://doi.org/10.5281/zenodo.3908998

Retrieved from https://ijsab.com/wp-content/uploads/568.pdf

 

 

About Author (s)

A.K.M. Monzurul Islam, Independent University, Bangladesh.

Mustafa Nizamul Aziz (Corresponding Author), Senior Lecturer, East West University, Dhaka, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3908998

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Reviewing Data Mining as an enabling technology for BI Mustafa Nizamul Aziz & A.K.M. Monzurul Islam

Reviewing Data Mining as an enabling technology for BI

Author (s)

Mustafa Nizamul Aziz & A.K.M. Monzurul Islam

Abstract

Data mining (DM) is the process of discovering or “mining” new knowledge from large databases and applying it to decision making. In recent times, companies have been using a wide range of data mining techniques to better understand their customers and their performance and solve complex business problems. Data mining is a way to develop Business Intelligence (BI) from data that an organization collects, organizes, and stores. The purpose of this paper is to review Data Mining as an enabling technology for Business Intelligence. Documents analysis was used as the data collection method and a qualitative approach was used for data analysis in the study.

Keywords: Data, Information, Knowledge, Data Mining, Business Intelligence, Decision Support.

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Title: Reviewing Data Mining as an enabling technology for BI
Author:

Mustafa Nizamul Aziz & A.K.M. Monzurul Islam

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3908987
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 24/06/2020
Date of Publication: 26/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/567.pdf
Free download: Available
Page: 46-51
First Page: 46
Last Page: 51
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Mustafa Nizamul Aziz & A.K.M. Monzurul Islam (2020). Reviewing Data Mining as an enabling technology for BI. International Journal of Science and Business, 4(7), 46-51. doi: https://doi.org/10.5281/zenodo.3908987

Retrieved from https://ijsab.com/wp-content/uploads/567.pdf

 

 

About Author (s)

Mustafa Nizamul Aziz (Corresponding Author), Senior Lecturer, East West University, Dhaka, Bangladesh.

A.K.M. Monzurul Islam, Independent University, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3908987

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The Location Determinants of FDI in Sudan. Time Series – Empirical Analysis From 1980-2018 PETER KUOT MADIT CHOL

The Location Determinants of FDI in Sudan. Time Series – Empirical Analysis From 1980-2018

Author (s)

PETER KUOT MADIT CHOL

Abstract

This paper study the location determinants of FDI inflow in Sudan, the study applied multivariate time series, Vector auto-regression using time-series data of 1980-2018. Variable include; market size, infrastructure, inflation rate, Debt, Dummy of investment incentive, and Terms of Trade openness. The empirical results revealed that there is a short-run causality relationship running from independents variable to FDI as specified in the study. Also, GDP, External debt, investment incentive, and inflation are important location determinants of FDI inflows to Sudan. The Granger Causality shows Uni-directional causality running from GDP, Inflation, TOP, inflation, and Dummy investment incentives to FDI. These results were consistent with the short-run vector autoregression results. Therefore for a country to be declared as attractive by MNC, it means that the above factors have to be significant, since the variable for infrastructure and terms of trade openness are insignificant, investors would choose to neglect Sudan.  The outcome shows that GDP is a very important variable in determining the location choice of FDI. This suggests that authorities need to take into account factors that hamper the growth of the economy given its importance in attracting FDI inflows. Finally, Sudan should implements policies to encourage a fast-growing economy by improving its debt service payment, infrastructure, and its terms of trade openness and international cooperation.

Keywords: Location determinants of FDI, Unit root, Cointegration, VAR Model, and Granger Causality.

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Title: The Location Determinants of FDI in Sudan. Time Series – Empirical Analysis From 1980-2018
Author:

PETER KUOT MADIT CHOL

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3903279
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 21/06/2020
Date of Publication: 22/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/566.pdf
Free download: Available
Page: 26-45
First Page: 26
Last Page: 45
Paper Type: Research Paper
Current Status: Published

Cite This Article:

PETER KUOT MADIT CHOL (2020). The Location Determinants of FDI in Sudan. Time Series – Empirical Analysis From 1980-2018. International Journal of Science and Business, 4(7), 26-45. doi: https://doi.org/10.5281/zenodo.3903279

Retrieved from https://ijsab.com/wp-content/uploads/566.pdf

 

About Author (s)

PETER KUOT MADIT CHOL, School of International Trade and Economics, University of International Business and Economics, UIBE, Beijing, China.

 

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DOI: https://doi.org/10.5281/zenodo.3903279

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The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises Adrian Permana, Arsono Laksamana & Lena Ellitan

The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises

Author (s)

Adrian Permana, Arsono Laksamana & Lena Ellitan

Abstract

Small Medium Enterprises (SMEs) hold business potentials that gain  a serious attention from the government. Some factors that affect the efficiency of SMEs include: internal and external factors. The success of SMEs depends on its abilities in managing its internal and external factors through environment factor analysis and the creation and execution of work strategy. Using PLS-SEM analysis, sample used for the study was 80 Small Medium Enterprises (SMEs) owners or managers in Surabaya, Indonesia. The findings of this study state that Managerial Capabilities has the most significant impact. Meanwhile, Environmental Dynamism does not have any impact towards Firm Performance, because SMEs are independent in managing the company, in terms of its capitalization, product or service development, and flexibility resulting from its low operating cost of workers, and place of business.

Keywords: Firm Performance, Dynamic Capabilities, Environmental Dynamism,   Managerial Capabilities, Small Medium Enterprises.

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Title: The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises
Author:

Adrian Permana, Arsono Laksamana & Lena Ellitan

Journal Name: International Journal of Science and Business
Website: ijsab.com
ISSN: ISSN 2520-4750 (Online), ISSN 2521-3040 (Print)
DOI: https://doi.org/10.5281/zenodo.3903246
Media: Online
Volume: 4
Issue: 7
Acceptance Date: 21/06/2020
Date of Publication: 22/06/2020
PDF URL: https://ijsab.com/wp-content/uploads/565.pdf
Free download: Available
Page: 1-25
First Page: 1
Last Page: 25
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Adrian Permana, Arsono Laksamana & Lena Ellitan (2020). The role of Dynamic Capability in Mediating the Effect of Environmental Dynamism and Managerial Capabilities, toward Firm Performance of Small Medium Enterprises. International Journal of Science and Business, 4(7), 1-25. doi: https://doi.org/10.5281/zenodo.3903246

Retrieved from https://ijsab.com/wp-content/uploads/565.pdf

 

About Author (s)

Adrian Permana, Doctorate Candidate, Graduate School, Widya Mandala Catholic University Surabaya, Indonesia.

Arsono Laksmana, Professor in Graduate School, Widya Mandala Catholic University Surabaya, Indonesia.

Lena Ellitan, (Corresponding Author),  Management Study Program,  Faculty of Business Widya Mandala Catholic University Surabaya, Indonesia.

 

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DOI: https://doi.org/10.5281/zenodo.3903246