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An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection Soiloor Nandini Arunima

An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection

Author (s)

Soiloor Nandini Arunima

Abstract

In the current study entitling “An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection”, I critically examine the practices of environmental accounting in listed companies in Bangladesh and how it can be linked with the near goal of Bangladesh “Vision 2021” which is the election manifesto of current government. Vision 2021 has eight goals and our environmental issues are given priority in that case. As EAR is voluntary reporting, stakeholder theory and legitimacy theory can be related. Content analysis is used as methodology and taking 52 listed companies of Dhaka Stock Exchange randomly from 10 main industries and world bank report in order to know prevailing environmental situation in Bangladesh. The study has found there is a severe environmental degradation over years and listed companies are not aware of EAR in Bangladesh. Lastly, the paper suggests some recommendation to focus on EAR in order to achieve Vision 2021.

 Keywords: Environmental accounting reporting, Vision 2021, Listed companies, Dhaka Stock Exchange.

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Title: An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection
Author: Soiloor Nandini Arunima
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.3999511
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 23/08/2020
Date of Publication: 25/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/593.pdf
Free download: Available
Page: 113-124
First Page: 113
Last Page: 124
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Soiloor Nandini Arunima (2020). An Empirical Scrutiny of Environmental Accounting Reporting (EAR) and Vision 2021: A way of Environmental Protection. International Journal of Science and Business, 4(9), 113-124. doi: https://doi.org/10.5281/zenodo.3999511

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About Author (s)

Soiloor Nandini Arunima, MBA, Department of Accounting and Information Systems,            University of Dhaka, Bangladesh.

 

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DOI: https://doi.org/10.5281/zenodo.3999511

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Review of EEG feature selection by neural networks Ildar Rakhmatulin

Review of EEG feature selection by neural networks

Author (s)

Ildar Rakhmatulin

Abstract

The basis of the work of electroencephalography (EEG) is the registration of electrical impulses from the brain using a special sensor or electrode. This method is used to treat and diagnose various diseases. In the past few years, due to the development of neural network technologies, the interest of researchers in EEG has noticeably increased. Neural networks for training the model require obtaining data with minimal noise distortion. In the processing of EEG signals to eliminate noise (artifacts), signal filtering and various methods for extracting signs are used. The presented manuscript provides a detailed analysis of modern methods for extracting the signs of an EEG signal used in studies of the last decade. The information presented in this paper will allow researchers to understand how to more carefully process the data of EEG signals before using neural networks to classify the signal. Due to the absence of any standards in the method of extracting EEG signs, the most important moment of this manuscript is a detailed description of the necessary steps for recognizing artifacts, which will allow researchers to maximize the potential of neural networks in the tasks of classifying EEG signal.

 Keywords: Fast Fourier transform (FFT) EEG, wavelet transform (WT) EEG, EEG machine learning, extraction of EEG features, EEG signal filtering, EEG neural networks, bci feature selection, brain computer interface.

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Title: Review of EEG feature selection by neural networks
Author: Ildar Rakhmatulin
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.3987894
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 10/08/2020
Date of Publication: 17/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/592.pdf
Free download: Available
Page: 101-112
First Page: 101
Last Page: 112
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Rakhmatulin Ildar (2020). Review of EEG feature selection by neural networks. International Journal of Science and Business, 4(9), 101-112. doi: https://doi.org/10.5281/zenodo.3987894

Retrieved from https://ijsab.com/wp-content/uploads/592.pdf

 

About Author (s)

Rakhmatulin Ildar, PhD. South Ural State University, Department of Power Plants Networks and Systems, Chelyabinsk city, Russia, 454080.

 

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DOI: https://doi.org/10.5281/zenodo.3987894

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Skill Resources Similarity and Post-acquisition Performance of the Acquiring Firms: Role of the Acquiring firms Size Abebe Shawul Arsedi & Yu Li

Skill Resources Similarity and Post-acquisition Performance of the Acquiring Firms: Role of the Acquiring firms Size

Author (s)

Abebe Shawul Arsedi  & Yu Li

Abstract

The primary objective of this study is to investigate the effects of the similarity in the skill resources of the merging firms on the post-acquisition performance of the acquiring firms. The study investigates the post-acquisition performance of 313 samples of merger and acquisition transactions completed from 2003 to 2015 by American firms operating in pharmaceutical and biotechnology industry. The study find out that the similarity between the merging firms in the degree of emphasis they give to the marketing activities can lead to a positive post-acquisition performance for the acquiring firms. On the contrary, the similarity between the merging firms in the degree of emphasis given to R&D activities is found to negatively affect the post-acquisition performance of the acquiring firms. In addition, the study find out that the acquirers size positively moderates the relationship between the similarity in the degree of emphasis given to marketing activities by the merging firms and the post-acquisition performance of the acquiring firms. It indicates that larger acquirers have extra resources which they can invest to facilitate the integration and the learning process for the marketing teams of the merging firms to share ideas and knowledge which may positively influence the post-acquisition performance of the acquiring firms.

 Keywords: Skill Resources Similarity, Acquirer Size, Acquirer Post-acquisition Performance, R&D Resources, Marketing Resources.

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Title: Skill Resources Similarity and Post-acquisition Performance of the Acquiring Firms: Role of the Acquiring firms Size
Author: Abebe Shawul Arsedi  & Yu Li
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.3984979
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 10/08/2020
Date of Publication: 12/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/591.pdf
Free download: Available
Page: 79-100
First Page: 79
Last Page: 100
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Abebe Shawul Arsedi & Yu Li (2020). Skill Resources Similarity and Post-acquisition Performance of the Acquiring Firms: Role of the Acquiring firms Size. International Journal of Science and Business, 4(9), 79-100. doi: https://doi.org/10.5281/zenodo.3984979

Retrieved from https://ijsab.com/wp-content/uploads/591.pdf

 

About Author (s)

Abebe Shawul Arsedi (Corresponding author), Business School, University of International Business and Economics (UIBE), Beijing, China.

Professor Yu Li, Business School, University of International Business and Economics (UIBE), Beijing, China.

 

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DOI: https://doi.org/10.5281/zenodo.3984979

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Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh Md Masukor Rahaman

Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance:

Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh

Author (s)

Md Masukor Rahaman

Abstract

This paper examines the impact of intellectual capital reporting in the annual reports of Pharmaceuticals company listed at Dhaka Stock Exchange on their performance. This paper uses sample of 31 pharmaceuticals company for the period 2016-2017. To measure the extent of IC disclosure on the annual report a disclosure index (ICDSI) is developed. Information related to firm performance is obtained from annual report. Correlation and regression analysis have been used for data analysis. This paper found positive relation of IC disclosure with two performance measure (ROE and ROA) but negative relation with EPS. However, relationship is not significant. The impact of control variables on firm performance is also mixed and narrow. The reason for limited association among the variables can be lower amount of disclosure, unrelated concept of firm performance and ICDSI. The mean disclosure is only 23%. Overall findings of the paper suggest company disclose human capital information mostly. Further study may include longitudinal study with more sample size and control variable. This study will help academics who want to work in IC literature. Manager of Pharmaceutical will get to know which IC information reporting will give them organizational benefit. Regulator can get useful insights from this paper to formulate and implement IC related guideline. This paper is one the very first paper in Bangladesh to investigate IC disclosures impact on firm performance through developing ICDSI index.

 Keywords: Intellectual Capital, Annual Report, Firm Performance,  Dhaka Stock Exchange, ICDSI.

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Title: Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance: Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh
Author: Md Masukor Rahaman
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.3980888
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 08/08/2020
Date of Publication: 12/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/590.pdf
Free download: Available
Page: 60-78
First Page: 60
Last Page: 78
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Md Masukor Rahaman (2020). Impact of Intellectual Capital Reporting in the Annual Report on Firm Performance:  Empirical Evidence from Listed Pharmaceuticals Companies of Bangladesh. International Journal of Science and Business, 4(9), 60-78. doi: https://doi.org/ 10.5281/zenodo.3980888

Retrieved from https://ijsab.com/wp-content/uploads/590.pdf

 

About Author (s)

Md Masukor Rahaman, Post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

 

 

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DOI: https://doi.org/10.5281/zenodo.3980888

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How to Enhance Word of Mouth in the Era of E-commerce: Case study of Tokopedia Hananiel M. Gunawan & Oliandes Sondakh

How to Enhance Word of Mouth in the Era of E-commerce: Case study of Tokopedia

Author (s)

Hananiel M. Gunawan & Oliandes Sondakh

Abstract

In this internet era, companies a racing to provide the best online shopping experience for their customers. Customer satisfaction is still one of the most crucial aspect in maintaining customer loyalty for their online shopping behavior. Tokopedia is one of the most advanced, growing, and well known market place for online shoppers in Indonesia. This paper will examine the word of mouth of online shoppers and also how to enhance it. It also useful to be the basis for reference on the influence of perceived website quality, social influence and recommendation and experience on performance expectancy; performance expectancy for customer satisfaction and Word-of-Mouth; and customer satisfaction with Word-of-Mouth. This model was developed in order to conduct a Word-of-Mouth research conducted on the Tokopedia online shopping site in Surabaya. This research model is formed from the relationship between Perceived Website Quality, Social Influence and Recommendation, Experience, Performance Expectancy and Customer Satisfaction. This study used simple regression analysis to determine and test the hypothesis using SPSS software. Based on the data processing that has been done, the results show that Social Influence and Recommendation, and Experience have a significant effect on Performance Expectancy; Performance Expectancy has a significant effect on Customer Satisfaction and Word of Mouth; Customer Satisfaction has a significant effect on Word of Mouth, while Perceived Website Quality has a positive but not significant effect on Performance Expectancy.

 Keywords: Perceived Website Quality, Social Influence and Recommendation, Experience, Performance Expectancy, Customer Satisfaction, Word of mouth.

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Title: How to Enhance Word of Mouth in the Era of E-commerce: Case study of Tokopedia
Author: Hananiel M. Gunawan & Oliandes Sondakh
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.3980775
Media: Online & Print
Volume: 4
Issue: 9
Acceptance Date: 15/06/2020
Date of Publication: 12/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/589.pdf
Free download: Available
Page: 47-59
First Page: 47
Last Page: 59
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Hananiel M. Gunawan & Oliandes Sondakh  (2020). How to Enhance Word of Mouth in the Era of E-commerce: Case study of Tokopedia. International Journal of Science and Business, 4(9), 47-59. doi: https://doi.org/10.5281/zenodo.3980775

 

Retrieved from https://ijsab.com/wp-content/uploads/589.pdf

 

 

About Author (s)

Hananiel M. Gunawan, (Corresponding author) Business School Lecturer at Universitas Pelita Harapan (Surabaya Campus) Indonesia.

Oliandes Sondakh, Business School Lecturer at Universitas Pelita Harapan (Surabaya Campus) Indonesia.

 

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DOI: https://doi.org/10.5281/zenodo.3980775

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Spirit of Liberation War and It’s Practice Among Young Generation Shanjia Shams

Spirit of Liberation War and It’s Practice Among Young Generation

Author (s)

Shanjia Shams

Abstract

Liberation war of Bangladesh is indeed a unique episode of her history. This history is the extreme level of the movements of 24years including language movement of ’48 & ’52, election of ’54, establishing Bengali as one the state languages of Pakistan in ’56, education movement of ’62, six point Bengali nationalist movement of ’66, mass uprising of ’69, gaining majority of Awami League in general election of ’70. Around 3million people were killed and 2lakhs women were abused between that 9months. Nevertheless, practice of the spirit of liberation war has been temporized and true history has been procrastinated to record. Through this study, the researcher tried to find out how the young generation think about liberation war and how much they are intended to practice the spirit of liberation war in daily life. This study has been accomplished in qualitative method. A specific number of participants have been sampled to collect data. These data have been analyzed meticulously and according to those, some initiatives have been recommended to deal with it.

 Keywords: Secession, Mujubnagar Govt, Intrusion,  Contortion, Existence, Atrocities.

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Title: Spirit of Liberation War and It’s Practice Among Young Generation
Author: Shanjia Shams
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.3979688
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 10/08/2020
Date of Publication: 12/08/2020
PDF URL: https://ijsab.com/wp-content/uploads/588.pdf
Free download: Available
Page: 38-46
First Page: 38
Last Page: 46
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Shanjia Shams (2020). Spirit of Liberation War and It’s Practice Among Young Generation. International Journal of Science and Business, 4(9), 38-46. doi: https://doi.org/10.5281/zenodo.3979688

Retrieved from https://ijsab.com/wp-content/uploads/588.pdf

 

About Author (s)

Shanjia Shams, Department of BLWS, Noakhali Science and Technology University, Bangladesh.

 

 

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DOI: https://doi.org/10.5281/zenodo.3979688

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Association between Interest Rate Changes and Profitability of Commercial Banks of Bangladesh Samia Nur Jui, Rokibul Hasan Sakib & Md. Abu Rafsan

Association between Interest Rate Changes and Profitability of Commercial Banks of Bangladesh

Author (s)

Samia  Nur Jui, Rokibul Hasan Sakib & Md. Abu Rafsan

Abstract

Commercial banks play a crucial role in the context of modern business world. Being financial intermediaries, banks effectively contributes to the economic growth of our country. The relationship between changing interest rates and its impact on bank’s profitability has become a sensitive fact of having paramount importance. A comprehensive study has been conducted by using 5 consecutive years’ data (2014-2018) of all the 30 listed commercial banks of Bangladesh. The secondary data was collected from annual reports of corresponding commercial banks. This study represents the association and effect of interest rate changes on bank’s profitability. It also shows empirical charts, graphs regarding analyzing data and communicating results. This report has been divided into seven chapters for the convenience of preparation. Descriptive analysis, linear regression analysis, multivariate analysis, analysis of variance, correlation analysis, multicollinearity test and durbin-watson test have been carried out to establish and explain the relationship between stated two facts. It is derived from the study that change in Interest rate has significant impact on the profitability of commercial banks. Interest rate spread positively impact the profitability measures of the study (ROE, ROA, and NIM).

 Keywords: Interest rate change, Profitability, Bank rate, Commercial banks, Bangladesh.

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Title: Association between Interest Rate Changes and Profitability of Commercial Banks of Bangladesh
Author: Samia  Nur Jui, Rokibul Hasan Sakib & Md. Abu Rafsan
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.3965681
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 28/07/2020
Date of Publication: 29/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/587.pdf
Free download: Available
Page: 17-37
First Page: 17
Last Page: 37
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Samia  Nur Jui, Rokibul Hasan Sakib & Md. Abu Rafsan (2020). Association between Interest Rate Changes and Profitability of Commercial Banks of Bangladesh. International Journal of Science and Business, 4(9), 17-37. doi: https://doi.org/10.5281/zenodo.3965681

Retrieved from https://ijsab.com/wp-content/uploads/587.pdf

 

About Author (s)

Samia  Nur Jui, Post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

Rokibul Hasan Sakib (corresponding author), Post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

Md. Abu Rafsan, Post graduate student, Department of Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh.

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DOI: https://doi.org/10.5281/zenodo.3965681

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Determinants of Profitability of Commercial Banks in Bangladesh Rokibul Hasan Sakib and Dewan Azmal Hossain

Determinants of Profitability of Commercial Banks in Bangladesh

Author (s)

Rokibul Hasan Sakib and Dewan Azmal Hossain

Abstract

This report focuses on the determinants of profitability of 30 DSE listed Commercial banks of Bangladesh from 2010 to 2017. The analysis part of this paper includes multiple regressions to determine impact of significant variables on profitability. The findings of this paper suggests that the net interest margin ratio (NIM), Asset size (LOGA), the ratio of operating expense (OPEX) are significant against the dependent variable called Return on Equity (ROE). Interest income is main source of income for banks. The finding suggests that if asset size increases, return on equity (ROE) will decrease and if operating expense ratio increases, return on equity decreases.  Additional analysis is done in return on assets (ROA) and return on operating assets (ROOA) to justify whether the results meet with the main analysis.  The findings of this study suggest that commercial banks should be more careful while giving loans with diversified portfolio maintenance.

 Keywords: Determinants, profitability, portfolio, performance, Commercial banks, Bangladesh.

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Title: Determinants of Profitability of Commercial Banks in Bangladesh
Author: Rokibul Hasan Sakib and Dewan Azmal Hossain
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.3965656
Media: Online
Volume: 4
Issue: 9
Acceptance Date: 26/07/2020
Date of Publication: 29/07/2020
PDF URL: https://ijsab.com/wp-content/uploads/586.pdf
Free download: Available
Page: 1-16
First Page: 1
Last Page: 16
Paper Type: Research Paper
Current Status: Published

Cite This Article:

Rokibul Hasan Sakib and  Dewan Azmal Hossain (2020). Determinants of Profitability of Commercial Banks in Bangladesh. International Journal of Science and Business, 4(9), 1-16. doi: https://doi.org/10.5281/zenodo.3965656

Retrieved from https://ijsab.com/wp-content/uploads/586.pdf

 

About Author (s)

Rokibul Hasan Sakib (Corresponding author), Post graduate student, Department of            Accounting & information Systems, University of Dhaka, Dhaka-1000, Bangladesh

 Dewan Azmal Hossain, Department of Accounting & Information Systems, University of   Dhaka, Dhaka-1000, Bangladesh. ORCID iD: https://orcid.org/0000-0002-2311-6941

 

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DOI: https://doi.org/10.5281/zenodo.3965656