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Ethics In Auditing; And Ethical Studies In Different Accounting Bodies, Asif Ahmed 2009 University of Dhaka

Ethics In Auditing; And Ethical Studies In Different Accounting Bodies, Asif Ahmed

Asif Ahmed

One of the most important activities of the professional public accountant around the world is auditing to set the accountability and reliability of the provided accounting information. In this regard ethics is one of the most important things for an accountant. The base of ethics is come from the professional training and professional education. The basic objective of this paper is to discuss the various ethical dilemmas, threats, safeguard and steps of avoiding ethical threats in selecting auditing engagement. The second part of the paper comprises of a comparative study on the ethical studies provided by various public accounting bodies ...


Bio-Gas Cylindering; Managing Process Of City Wastage With Business; Evidential Study From Bangladesh, Asif Ahmed 2009 University of Dhaka

Bio-Gas Cylindering; Managing Process Of City Wastage With Business; Evidential Study From Bangladesh, Asif Ahmed

Asif Ahmed

Bio gas is one of large discussed phenomena of the modern “green world”. When whole world wants to control the emission of carbon, there are many proposals has been raised for it. In this regard bio-gas can be the best solution. It can be combination of waste management and energy generation. In this paper I have studied the prospects of bio-gas cylinder by using the wastage of city and give references of study done on the prospects of such business in Dhaka, the capital city of Bangladesh. In the first part of the paper I give an overview of such ...


Analysis Of The Mission Statement Of The Commercial Banks Of Bangladesh, Asif Ahmed 2009 University of Dhaka

Analysis Of The Mission Statement Of The Commercial Banks Of Bangladesh, Asif Ahmed

Asif Ahmed

The financial institutions, especially the commercial banks, play a pivotal roll in the country’s economy. In the Bangladesh there are 34 commercial banks in the market, 4 are state owned and 30 are privately owned. The objective of this paper is to analysis the mission statement of these banks to find out their commitment towards the country, society and their employees. In the first part of the paper I am scoring the mission statement of each bank by following specific criteria. And in the last part of the paper the details analysis of the score are provided.


Agricultural Insurance In Bangladesh; And Comparative Analysis Of Various Countries, Asif Ahmed 2009 University of Dhaka

Agricultural Insurance In Bangladesh; And Comparative Analysis Of Various Countries, Asif Ahmed

Asif Ahmed

Agricultural insurance, mainly the crop insurance and livestock insurance, is looking to be reintroducing in Bangladesh. First it was introduced in 1977 by Sadharan Bima Corporation (SBC), but it was closed down because of inadequate planning and lack of government intervention. As the part of the paper my main focus is to give potentials and problems in implementation of crop insurance and livestock insurance in Bangladesh. And give a comparative analysis of agricultural insurance of various countries. In this report we discussed these in the following chapter: Chapter 1: in chapter 1 I discussed our scope of study and objective ...


“Grameenphone, The Leading Mobile Phone Operators Of Bangladesh: Performance Analysis”, Asif Ahmed 2009 University of Dhaka

“Grameenphone, The Leading Mobile Phone Operators Of Bangladesh: Performance Analysis”, Asif Ahmed

Asif Ahmed

The mobile phone market of the Bangladesh is a highly competitive market and Grameenphone (GP) limited, a subsidiary of Telenor Mobile Communication AS, is the market leader in this field. It is the only company which earns profit throughout the last 10 years in this sector of the country. To know the current financial situation of the GP this paper is conducted through two parts. First part is the analysis of the financial performance of the GP which consists of financial trends analysis and financial ratio analysis. And second part of the analysis is the analysis of market performance of ...


Defence Expenditure And Economic Growth: Evidence From India, aviral tiwari 2009 IFHE University-IBS Hyderabad, AP, India

Defence Expenditure And Economic Growth: Evidence From India, Aviral Tiwari

Aviral Kumar Tiwari

In this study by applying VECM analysis in the Dreger model we found bi-directional causality between GDP and defense expenditure, unidirectional causality from GDP to merchandise trade and from gross domestic savings to merchandise trade and no causality from any of the test variable to gross domestic savings. Merchandise trade found to be having positive response in one SD structural shock in defense expenditure and GDP found to be having negative response in one SD structural shock in defense expenditure.


Thirty Seven Tools Of Management Accounting, Asif Ahmed 2009 University of Dhaka

Thirty Seven Tools Of Management Accounting, Asif Ahmed

Asif Ahmed

Sometimes it is very difficult to find out accumulate information about techniques and tools of management accounting. It create hazardous for the searcher to find out the techniques and tools from here and there. Again sometimes some want to know the basics of various techniques and tools used in management accounting. To serve these duel purposes data on various management accounting techniques are collected from various books, journals and article and accumulate in this paper. This paper discusses 37 management accounting techniques and tools in brief which will enable a reader to find out his appropriate techniques and tools.


Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Adebisi 2009 Kogi State University

Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Adebisi

Joseph Femi Adebisi PhD

The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on ...


Corporate Governance And Economic Growth, aviral tiwari 2009 IFHE University-IBS Hyderabad, AP, India

Corporate Governance And Economic Growth, Aviral Tiwari

Aviral Kumar Tiwari

We estimated the impact of the performance of corporate governance on economic growth in a cross-country framework in two specifications. For analysis we have employed log liner model. We found that performance of corporate governance is significantly negatively related to the economic growth in both specification and in all models and hence it matters not only for the current year but it continues to persistent in future also. Addition to it, we found that role played by human capital is insignificant but physical capital and government final consumption expenditure plays significantly positive role in the economic growth of cross-section of ...


An Analysis Of Market Performance Of Mobile Phone Operators In Bangladesh, Asif Ahmed 2009 University of Dhaka

An Analysis Of Market Performance Of Mobile Phone Operators In Bangladesh, Asif Ahmed

Asif Ahmed

The market of mobile phone of Bangladesh is a stiff competition market. There are lots of competitions among the service provider in this sector. And people have the query to know the current situation in the market. To know the current situation of the market I collect some raw data, like – the amount of subscriber of different operators, from the “Bangladesh Telecommunication Regulatory Committee (BTRC)” website and interpreted them to find out the performance of the various operators operating in this sector. Some other information is collected from the official website of the various companies. I use trend analysis and ...


What Are The Social Benefits Of Homeownership? Experimental Evidence For Low-Income Households, Gary Engelhardt, Michael Eriksen, William Gale, Gregory Mills 2009 Syracuse University

What Are The Social Benefits Of Homeownership? Experimental Evidence For Low-Income Households, Gary Engelhardt, Michael Eriksen, William Gale, Gregory Mills

Michael D Eriksen

We estimate the social benefits of homeownership using an exogenous instrument based on randomly assigned treatment status from a field experiment that subsidized saving for home purchase for lowincome renters through Individual Development Accounts (IDAs). This approach attempts to eliminate the potential correlation present in previous analyses between unobserved individual characteristics leading to homeownership and traits leading to provision of social capital or local amenities. Consistent with previous work, we show that homeownership positively affects political engagement in simple probits. Instrumental variable probits, however, show no impact of homeownership on political involvement. IV results for other social outcomes are less ...


Human Resource Accounting (Hra): Techniques And Accounting Treatment, Asif Ahmed 2009 University of Dhaka

Human Resource Accounting (Hra): Techniques And Accounting Treatment, Asif Ahmed

Asif Ahmed

One of the most discussed dilemmas in the present accounting world is the Human Resource Accounting (HRA). Many theories have been given and many techniques have been proposed for valuing human resource. The main purpose of preparing this paper is the accumulating these techniques and methods and discussing the various aspects of these techniques and methods. The first phase of the paper I have given a detail discussion that have been proposed for valuing human resource till now. And in the second phase of the report I have discussed the accounting treatment and effect of these calculated human resources.


Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams 2009 University of Sheffield

Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams

Colin C Williams

Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district of Moscow. Drawing upon 313 face-to-face interviews, the finding is that wholly legitimate enterprises represent just the tip of the iceberg in Moscow. Beneath the surface in all the districts is a large hidden enterprise culture. However, off-the-books entrepreneurship in the affluent district is comprised more of registered businesses ...


Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams 2009 University of Sheffield

Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams

Colin C Williams

In recent years, there has been a growing realisation that beyond the realm of legitimate entrepreneurship is a large hidden enterprise culture composed of entrepreneurs conducting some or all of their trade off-the-books. Until now, however, few have evaluated how many entrepreneurs start-up their ventures trading off-the-books and why they do so. Reporting face-to-face interviews conducted in Ukraine during 2005-06 with 331 entrepreneurs, the finding is not only that the vast majority (90%) operate partially or wholly off-the-books but also that they are not all driven by necessity and as a last resort and survival strategy into entrepreneurship. Revealing how ...


Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams 2009 University of Sheffield

Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams

Colin C Williams

Report to the European Commission on the feasibility of creating a platform for cooperation between labour inspectorates and other relevant monitoring and enforcement bodies, to prevent and fight undeclared work


Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams 2009 University of Sheffield

Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams

Colin C Williams

In recent decades, the field of entrepreneurship studies has become increasingly interested in the relationship between entrepreneurship and the informal economy. This paper reviews this burgeoning sub-field of entrepreneurship studies that recognizes how entrepreneurs do not always conduct their business affairs wholly by the rulebook. Evaluating this rapidly growing body of literature, it reviews the findings regarding the preponderance of entrepreneurs to engage in the informal economy, the nature of such informal entrepreneurship, the characteristics of informal entrepreneurs and the motives underpinning participation in such endeavor, along with the competing theories that have sought to explain engagement in this type ...


The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. McDonald III, Robert J. Eger III 2009 Florida State University

The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii

Bruce D. McDonald, III

An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth ...


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