http://dspace.ewubd.edu:8080/handle/123456789/921 2026-04-05T23:34:04Z http://dspace.ewubd.edu:8080/handle/123456789/4443 Practices of Accounting Standards in the Financial Reporting of the Public Limited Companies in Bangladesh Nazir-Uz-Zaman The Bangladesh Securities and Exchange Commission and the Institute of Chartered Accountants of Bangladesh have demonstrated a keen interest in implementing International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) to upgrade the quality of corporate financial reporting. Various steps have already been taken, however, further results will require the design and implementation of a comprehensive action plan on accountancy reform. This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of financial statements and conduct of audits, in many cases, are not consistent with internationally acceptable standards and practices. Better-qualified graduates generally do not join the accounting profession because it is not viewed as a stepping-stone to a rewarding and prestigious career. The out-of-date legal requirements, widespread noncompliance with accounting and auditing standards, ineffective enforcement mechanism, poor quality accounting education and training, and inadequate adherence to professional ethics have contributed to the weakness of the financial reporting regime Here I have found that at few years before review of the accounting and auditing environment in Bangladesh noted that national practices were not in line with internationally acceptable standards and suffered from "institutional weaknesses in regulation, compliance, and enforcement of standards and rules." I along with expertise therefore recommended improving the accounting and auditing framework by adopting International Financial Reporting Standards (IFRSs) without any modifications and setting up an independent oversight body for enforcing international standards. As part of its efforts towards convergence, per Deloitte IAS Plus website, as of 2007 the Institute of Chartered Accountants of Bangladesh (ICAB) adopted 41 IFRSs as Bangladesh Accounting Standards. The national standards are mandatory for all listed companies and recommended for other entities. In a 2009 ICAB Action Plan, the Institute reiterates its commitment to convergence and makes clear that it will be adopting international standards on an ongoing basis. The ICAB Action Plan also adds that it is in the process of reviewing its educational requirements and strategies with regard to IFRS dissemination and training. So here I have seen that some listed companies Eastern housing, Delta Brac Housing Finance Corporation limited, National Housing and Investment Limited, financial reporting is followed all the accounting Standards of BAS in contrast with IAS in presenting their financial statements. This thesis submitted in partial fulfillment of the requirements for the degree of Bachelor in Business Administration of East West University, Dhaka, Bangladesh. 2010-12-21T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/4409 Retention Management of Dhaka Bank Limited (Local Office and Foreign Exchange Branch) Azad, Adeeba Binte Bangladesh economy has been experiencing rapid growth since the 90s and a group of highly acclaimed businessman of the country grouped together to respond to this need and established Dhaka bank limited in the year 1995. In this internship report of Dhaka bank, the topic of study is 'retention management of Dhaka bank limited-an overview of human resources breakup from respective of local office and foreign exchange branch of Dhaka bank Ltd. For this purpose i have collected data through interview employees and different brochures of the bank. Retention management is the process analyzing the organization turnover and to increase the return on an organizations employees investment by developing strategies, process, and plans. the turnover trend shows that the rate is gradually increasing in the organization This thesis submitted in partial fulfillment of the requirements for the degree of Bachelor in Business Administration of East West University, Dhaka, Bangladesh. 2010-04-28T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/2443 Factors Influencing the Consumers Buying Behavior of Impulse Goods Habib, Md. Javed Impulse goods are not necessity in our daily lives. The demand for these types of products creates immediately most of the time. Both in rural and urban areas the demand for impulse goods is huge. Many local and foreign companies produce different types of impulse goods to satisfy consumer's demand. In my research I take four types of impulse goods (chocolates, biscuits, ice-cream, and chips). Companies offer more variety with different taste, packaging of these types of impulse goods. In here companies are successful to attract customers and create demand in consumers mind for impulse goods. The factors that are used to identify the influences on consumers are discretionary income, occasion, brand image, packaging, promotional activities, and in store environment. The respondents are the students of East West University and the sample size is 40. The study illustrates the various responses from the survey respondents which were later used as input for further data analysis to get the statistical output of the research. This research has identified certain important findings both for market researchers as well as students involved in academic researches. The research can be used for the basic understanding of the market dynamics when it comes to the factors that influencing consumers buying behavior of impulse goods. 71Page This thesis submitted in partial fulfillment of the requirements for the degree of Bachelor in Business Administration of East West University, Dhaka, Bangladesh. 0008-01-01T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/1064 Project on Compared Between Al-Arafah Islami Bank Ltd. and MBL: There Overall Banking Concept and There Performance in Financial Sectors Rashid, Md. Shamsur The Banking industry is one of the most attractive industries in Bangladesh. Every year, this industry is growing at a higher pace. With this growth the modernization of banking systems has also improved a lot. The entrance of multinational banks in the country and simultaneously the emergence of Private Commercial Banks have made this business very competitive AL-ARAFAH ISLAMI BANK LIMITED has been incorporated on 27th August 1995 in Dhaka, Bangladesh as a public limited company with the permission of the Bangladesh Bank; AIBL commenced formal commercial banking from the June 2, 1996. Credit Management is mainly concerned with the credit disbursement and recovery. In order to strengthen credit Management and recovery position of the loans/advances by bank it has been decided by AIBL to follow some tools and technique for credit appraisal. With the use of such tools AIBL credit Manag~ment has shown their efficiency. MBL is a unique characteristic in its loan Management. To make it sure that there will be no bad loan in its loan portfolio, MBL established a loan monitoring and supervision cell headed by an Assistant Vice president under the nursing of its chief adviser Lutfar Rahaman Sharkar. They frequently visit customer premises/business whether the loan amount which is taken is used properly or not, sometimes it happens that customers need more fund or other type facilities to run its business profitably. The monitoring authority takes necessary steps to meet the customers need. I have focused and analyzed on credit management process of Mercantile bank Limited. MBL as a new bank in Bangladesh but its contribution socio-economic development of Bangladesh greater significant. Though my topics were connected on credit management I tried to identify the process of disbursement loan, performance and problems of the bank as a whole. I have found a fewer number of factors impede the achievement of ultimate goals of MBL. It is not easy to find the solution for the inexperience's researchers like me. But I do believe that suggestion mention in below will obviously increase the efficiency of MBL. Some of this measure will be needed for long term to be implemented and others are short term. In this report I mainly focused to appraise on AL-ARAFAH ISLAMI BANK & Mercantile Bank Limited. I tried to give an overview of the principal activities and performance of AL-ARAF AH ISLAMI BANK LIMITED & Mercantile Bank. Lastly I sort out the problems and tried to give some solutions to overcome those problems. This thesis submitted in partial fulfillment of the requirements for the degree of Bachelor in Business Administration of East West University, Dhaka, Bangladesh 0012-01-01T00:00:00Z