The present study aimed at determining the effective dose of Folltropin, a follicle timulating hormone (FSH), on superovulation in indigenous cows of Bangladesh. Fifteen regularly cycling 5～7 years old dry cows, weighing 200～250 kg with 2.5～3.0 body condition scores (BCS) were divided into three groups (n＝5). Individual groups were superovulated with 100, 200 or 300 mg of Folltropin per animal. The superovulation treatment was initiated at Day 10 or Day 11 of the estrous cycle (Day 0＝day of estrus). Alfaprostol (6 mg) was injected to each cow 72 h after the initiation of superovulation treatment to induce eestrus. After confirming standing estrus, the cows were inseminated 2～3 times, 12 h apart, depending on the duration of estrus. At Day 6 or Day 7, individual horns of the uterus were flushed with 150～200 of phosphate buffered saline supplemented with BSA (0.2％), penicillin (100 IU／) and streptomycin (100 ／) using a two-way foley catheter. The embryos were concentrated, removing the excess medium through an embryo filter, and identified under a stereomicroscope. The identified embryos were collected, washed four times, evaluated and graded as excellent, good, fair or poor. The excellent, good and fair embryos were considered as transferable quality embryos. The mean (range). numbers of embryos collected vs. transferable quality embryos far 100, 200 and 300 mg of Folltropin were 4.5 (1～10) vs. 3.5 (1～8); 2.5 (1～4) vs. 1 (0～2) and 0.0 (0～0) vs. 0.0 (0～0), respectively, Folltropin at a dose of 100 or 200 mg produced suitable ovarian stimulation for superovulation in indigenous zebu cows of Bangladesh. A dose of 300 mg or more Folltropin consistently caused preovulatory corpora lutea formation in the ovaries and resulted in zero embryo recovery.

This study was undertaken to find out national level changes in area, production and yield of two major staple crops wheat and potato in Bangladesh. The time series of secondary data was collected from yearbook of agricultural statistics under Bangladesh Bureau of Statistics (BBS) and used for the statistical analysis during the thirty-year period of 1989/90-2018/19. Moreover, selected data were divided into two groups and regarded as segment (1989/90-2003/04, 2005/06-2018/19) to examine the significant level in each crop. The results of different statistical techniques showed that wheat cultivated area and production were satisfactory level but yield was not too much standard in context of country demand. In the case of potato, yield as well as cultivated area and production were crossed the significant level and fulfilled the demand of population. In recent few years, the ratio of potato production rapidly increased, compared with the cultivation area. Based on segment (period) analysis, at the first half wheat production was always below, compared with the area but second half nine years saw slightly improved. On the other hand, in both segment potato growth rate in area, production and yield were increased throughout the study period. The highest instability was also shown in area, production and yield of potato during whole as well as segmented period. There was always a positive relationship between country’s demand and supply. Both wheat and potato are considered as staple crops and based on the productive capability over cultivated area, potato showed the higher productivity for the country of Bangladesh. In consequences, potato consuming demand also rapidly increased all over the country, compared with past respectively.

The objectives of this study are to understand the meaning of cloud accounting, to investigate whether it is favorable for performance of the organization and what are the challenges if a country like Bangladesh wants to implement it. Primary data have been collected from 300 respondents selected from the field of accounting, such as accountants, accounting graduates of different universities, teachers and bankers. To measure the reliability and validity of the sample size and data, KMO and Bartlett’s test have been adopted and the results proved to be reliable and valid for the study. Regression analysis has been done to find out the positive impact of cloud accounting on organizational performance and negative impact of cloud accounting on existing accounting system of the organization. The results of regression analysis supported our alternative hypotheses that cloud accounting can improve organizational performance, but it has also some negative impacts. Descriptive statistics have been used to find out the probable challenges that may be faced by organizations that want to implement it. This is a pioneering study because there is little research on this topic, thus it is expected to develop awareness about cloud accounting in field of accounting in Bangladesh.

This study examines simultaneous relationships between regulatory capital, risk, and cost-inefficiency for a sample of 30 commercial banks in Bangladesh from 2006 to 2018. To conduct the analysis, we used the Generalized Methods of Moments (GMM) in an unbalanced panel data framework. The empirical results show that there is a negative and significant relationship between capital regulation and credit, and overall risk. It is also evident from the results that the capital adequacy ratio is positively and significantly related to default risk and liquidity risk. Therefore, higher capitalized banks take an effort to prevent more credit risk and promote financial stability by reducing liquidity risk. Results also report that banks have been characterized as inefficient, less capitalized, and high risk. On the other hand, efficient banks are more stable but have a high level of liquidity risk. Besides, from the size of the bank, large banks are defined as having lower regulatory capital, are more risk seekers but stable with higher cost-efficiency. Notably, higher capitalized banks are more profitable and cost-efficient by reducing risk. Finally, this study also provides some insightful policy suggestions to the stakeholders.

This study empirically examines the effect of ownership structure on bank diversification and risk-taking behavior. The population of this study is based on all commercial banks listed in Bangladesh. Thirty-two conventional commercial banks were randomly selected from thirty-three conventional banks for this study. Data was collected from the annual reports of the concerned banks from 2000 to 2017. To analyze the data, we had applied the two-stage least squares (2SLS) estimator. The results of the analysis show that ownership structure i.e. managerial ownership, institutional ownership, general public ownership, and ownership concentration have a significant negative impact on bank diversification. On the other hand, institutional ownership, managerial ownership, and general public ownership have a significant positive impact on Z-score, and ownership concentration has an insignificant but positive impact on the Z-score of banks in Bangladesh. Therefore, the study opposes the benefits of diversification and promotes ownership structure which is capable of ensuring better financial stability by reducing the probability of risk. The policy-makers especially, Bangladesh banks should evaluate the fact of this study to issue guidelines on corporate governance, bank diversification, and risk-taking behavior of commercial banks.

In this competitive era, it has become a prerequisite for the financial firms providing banking services to understand and meet the customers’ needs and demands to remain competitive in today’s market environment. Without satisfying the customers, banking business cannot stand alone. To satisfy customers, it is often recommended to provide better quality banking services to the bank customers. Providing quality banking services has become a prime strategic tool for the banking sector nowadays. Therefore, the study investigates the effect of various dimensions of service quality of banking service on customer satisfaction in a developing country, Bangladesh. A total of 212 walking Bangladeshi banking customers participated in this research. A structured questionnaire was developed based on past research. SPSS is utilized for analysis and Likert scale was used in this study. Internal consistency of all items was found correct and a total of seven hypotheses were proposed. For testing, a 5% significance level is considered for acceptance of hypothesis. The findings show that, except employee competency, all other variables such as reliability, assurance, tangibles, responsiveness, empathy, and access to service have positive influence on customer satisfaction. The study provides policy implications for the management boards of the banking sectors.

The concept of social entrepreneurship (SE) is gaining attention in developing economies for the purpose of greater societal welfare maximization. Still, findings in the field of SE studies have been riddled with conflicting results and counterstatement. Also, the determinants of developing SE are not robustly investigated in developing economies like Bangladesh. This context has mobilized the authors of this current study to focus on determining student’s intention to pursue SE as their career choice. Hence, the study aims to examine the predictive determinants of social entrepreneurial intentions (SEI) among Bangladeshi students. The study has investigated the influence of entrepreneurial self-efficacy, social support, prior experience, and educational support on SEI. The survey was conducted from a public university of Bangladesh, and 231 students participated in the study. Questionnaire items under each construct variable have been adopted from pre-tested research studies. Five-point Likert scale questionnaire was applied to measure the variables. SPSS version 23.0 has been used for statistical analysis through which correlation and multiple regression analysis were conducted to measure the impact of the independent variables on SEI. Results exhibited that self-efficacy, social support, and educational support positively and significantly predicted SEI, while prior experience does not influence SEI.

This study aims to examine the level of students’ satisfaction toward the services (i.e. accommodation facilities, transportation facilities, and recreation and sports facilities) provided by the public universities in Bangladesh. The study also aims to identify the major service factors that influence students’ satisfaction in public universities in the country. A cross-sectional survey was conducted at six public universities to obtain primary data. A standardized questionnaire was distributed to a total of 500 randomly selected students to collect the data. Several statistical tools, namely, reliability analysis, descriptive statistics, correlation analysis and multiple regression analysis were employed to analyze the data. The findings revealed that recreation and sports facilities have the strongest impact on students’ satisfaction in the public universities in Bangladesh. Transportation facilities also have positive and significant impact on student’s satisfaction. However, the study found a negative correlation between accommodation facilities and students’ satisfaction indicating that students are not satisfied with the accommodation facilities provided by the public universities. The findings of this study provide an insight about students’ satisfaction that might be useful to authorities of the public universities and other higher educational institutions in designing policies for various services and facilities to be provided to their students.

This study investigates the impact of board incentives as proxied by directors` remuneration on the financial performance of listed textile companies in Bangladesh. Using Generalized Method of Moments (GMM) and data pertaining to listed textile companies of Dhaka Stock Exchange (DSE) during the period from 2011 to 2017 (resulting in a total of 140 firm-year observations), we have estimated the firm performance equation involving directors’ remuneration and board independence as the independent variables and some other control variables like firm age, size, leverage, and operating efficiency. The results reveal that there is a negative association between board remuneration and firm performance. In addition, this study finds no significant relationship between board independence and firm performance of the sample firms. Our findings suggest that higher pay to the board does not stimulate higher firm performance and, in turn, results in shareholders getting nothing in return from this and, hence, is a matter of great concern for them. Moreover, our results indirectly indicate that currently directors` remuneration in Bangladesh is not aligned with the firm performance, which has been emphasized in extant corporate governance literature. Besides, this paper further raises questions about the effectiveness of independent directors in the boards of textile firms in Bangladesh.

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors’ report, the chairman’s statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

Purpose: The purpose of this paper is to find out the impact of financial leverage on firm’s profitability in the listed textile sector of Bangladesh. Research design, data and methodology: A sample of 22 DSE listed textile firms has been used to conduct the study. In this study, firm profitability is measured by Return on Equity (ROE) and both short term debt and long term debt are used as the as proxies of financial leverage. Pooled Ordinary Least Squares (OLS), Fixed Effect (FE), and Generalized Method of Moments (GMM) models have been used to test the relationship between financial leverage and profitability of firms. Result: This study finds a significant negative relationship between leverage and firm’s profitability using the Pooled OLS method. The result is also consistent with the fixed effect and GMM method. This result implies that firm’s profitability is negatively affected by the firm’s capital structure. Conclusion: The study concludes that maximum textile firms use external debt as a source of finance as they don’t have sufficient internally generated funds. This study recommends that firm should give more emphasize on generating fund internally to meet up their financing needs.

The study aims to explore the problems of the existing Shariah Governance Framework (SGF) and its concerned authorities in the context of Bangladesh. Thus, according to responses from 17 respondents, this study outlines that Bangladesh has an absence of a shortage of experts, experienced, knowledgeable, and qualified Shariah people at all levels (i.e., the central bank, Islamic banks, Shariah Supervisory Boards (SSBs), and regulators). Therefore, Bangladesh does not have a separate Islamic banking act, Shariah audit firm, Shariah index institutions, and comprehensive SGF. The existing guideline has a limitation concerning its comprehensiveness, accountability, responsibility, and structure of SSBs. Islamic banks do not follow the instruction of the central bank in the formation of SSBs. As a result, there is an absence of competent and qualified SSB, which also results in the functions of Shariah departments as well as Shariah applications. Usually, the Board of Directors (BOD), management, executives, customers, and the public also have the conceptual gap about Islamic banks, SGF, and banking system compared to the regular prayers, faith, and belief. Concisely, Bangladesh requisites a comprehensive SGF, Islamic banking act, a standard accounting system, and a robust Shariah audit system for the overall development of Islamic banks and SGF.

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

This study aims to find out the legalization status of a central Shariah regulatory authority for the Islamic banks in Bangladesh. In this regard, the central bank can legalize the existing Centralized Shariah Board for Islamic Banks of Bangladesh (CSBIB) or form a new Centralized Shariah Supervisory Board (CSBB) under the management of the central bank in Bangladesh. Based on the data obtained by the semi-structured interviews, this research finds diversified opinions regarding the legalization of CSBIB or the formation of a new CSBB. Initially, without the law, it would be difficult to form CSSB under the central bank as the Islamic banks and banking environment are still not ready. In addition, it is difficult to legalize the existing CSBIB because the format of its structure is different from the CSSB structure in Malaysia and Bahrain. The existing banking company act authorizes the central bank to provide circulars regarding banking issues and it will be considered as an act. The central bank can legalize the existing CSBIB or form a new CSSB through a circular which will be helpful to monitor the overall Shariah issues. The presence of a CSSB will fulfill the expectations of all Islamic banks, and the concerned stakeholders.

The study aims to investigate the pattern of relationships such as symmetric or asymmetric, between exchange rate and foreign direct investment in Bangladesh by applying Autoregressive Distributed Lagged (ARDL) and nonlinear ARDL. In this study, we employed quarterly data for the period of 1974Q1 to 2016Q4. Data were collected and aggregated from various sources namely, Bangladesh Economic Review published by Ministry of Finance and statistical yearbook published by Bangladesh Bureau of Statistics and an annual report published by Bangladesh Bank. The relationship between exchange rate and FDI inflows attract immense interest in the recent periods, especially for developing countries’ perspective. The results of the study ascertain the long run relationship between FDI, exchange rate, monetary policy, and fiscal policy. Considering the asymmetric assumption, the findings from NARDL confirm the existence of a long-run asymmetric relationship in the empirical equation. In the long run, it is observed that positive change that is the appreciation of exchange rate against USD decrease FDI inflows and negative shocks results in grater inflows of FDI, however, the positive shocks produce higher intensity that negative shocks in Exchange rate. For directional causality, the coefficients of error correction term confirm long-run causality, in particular, bidirectional causality unveiled between FDI and exchange rate.

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don’t have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.

AFACI 회원국 4개국의 수도작 포장의 멸구류 발생 양상을 조사하기 위해서 황색 점착트랩을 이용하여 타락법으로 멸구류 발생 모니터링을 수행하였다. 전반적으로 모든 조사 지점에서 벼멸구의 발생량이 많았으며 상대적으로 흰등멸구의 발생량은 적은 편이었다. 애멸구의 발생은 없었다. 분얼기부터 호숙기까지 벼 멸구류의 발생량은 지속적으로 증가하였으며, 한국의 경우와 다르게 1~2회의 발생 최성기(Peak)가 나타나지 않았다 벼멸구의 경우 모든 조사 지점에서 발생하였으며 스리랑카의 Svay Reang에서 조사기간 동안 평균 1,673마리로 가장 많이 발생하였으며 방글라데시의 Dobila, Hamkuria, 남베트남의 Cho Gao가 각각 1,236마리, 818마리, 666마리 순이었다. 흰등멸구의 경우 조사지점 간 편차가 크게 나타났는데 방글라데시의 Dobila에서는 조사기간 동안 평균 1,163마리가 발생하였으나 남베트남에서는 거의 발생하지 않았다.