http://dspace.ewubd.edu:8080/handle/123456789/405 Sun, 05 Apr 2026 23:47:59 GMT 2026-04-05T23:47:59Z http://dspace.ewubd.edu:8080/handle/123456789/415 An Appraisal of the Problems and Prospects of Small and Medium Enterprises (SMEs) Financing in Bangladesh: A Study on Selected Districts Chowdhury, Tanbir Ahmed; Ahmed, Kashfia In the process of economic development Small and Medium Enterprises (SMEs) play a pivotal role in poverty alleviation and rapid industrialization of the developing countries like Bangladesh. In this paper we tried to appraise the Problems and Prospects of SMEs in Bangladesh. We observed from the research that non availability of adequate credit, complex loan granting procedure, inadequate infrastructure facilities, problems of collateral requirements, paucity of working capital, non availability of skilled work force, poor salary structure, lack of coordination among SME related organizations, lack of appropriate marketing strategies etc. are the major hindrances to the development of the SMEs in Bangladesh. In order to overcome the problems researchers have tried to provide some recommendations for the developments of SMEs in Bangladesh based on sound reasoning. Fri, 01 Jan 0012 00:00:00 GMT http://dspace.ewubd.edu:8080/handle/123456789/415 0012-01-01T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/414 Activity Based Costing in Bangladesh: An Empirical Study of the Level of Sophist ication Shil, Nikhil Chandra Cost and management accounting environment has been changed radically with the Avent od advanced manufacturing technologies, fierce competition, shortening life cycle, Strategic alliances and so many other parameters. Aptly, there is a paradigm shift of accountant 'role and duties in a corporate set up than ever before. To address the need ofmanagement, the best tool developed so far in cost and management accounting arena is Activity Based Costing (ABC). ABC is a technique of charging product for the consumption of resources scientifically and thus attracts the researchers from multiple fields. How the firms in developing countries like Bangladesh are interfacing with this . a question of research. Thus, this study picks up the issue of surveying the application status of ABC in Bangladesh. At the same time, the research targets to study the level of sophistication achieved by Bangladeshi firms. The successful implementation of ABC requires sophistication in terms of skill, commitment, maturity and team-building. The studies on ABC and sophistication are abundant in literature that helps the researcher to develop the conceptual framework and research methodology. Both primary and secondary sources are explored to make the research findings worthy. A semi: structured questionnaire is administered to give the research a practical look. Multiple linier regression, stepwise regression and logistic regression is used to draw inferences .For judging qualitative issues, exploratory factor analysis is conducted with relevant methodologies of reliability and validity tests. The research concludes that cost driver, cost pool and cost pool_driver interrelationship explains the level · of sophistication in a better way that supports the basic norms of ABC. It also supports the proposition that ABC system is a sophisticated system and traditional system is unsophisticated. The findings of the research add values to the current state of knowledge and will work as a future reference for researches that will be done in the related areas. Wed, 01 Jan 0010 00:00:00 GMT http://dspace.ewubd.edu:8080/handle/123456789/414 0010-01-01T00:00:00Z http://dspace.ewubd.edu:8080/handle/123456789/411 Students’ Mistakes and Errors in English Writing: Implications for Pedagogy Khan, Harunur Rashid; Akter, Md. Zahid English writing in our academic setting has always been recognized as a certifying skill as students have to sit for examination and prove their competence by writing properly. However, the common tension affects each learner and teacher that the standard of English writing is declining as far as independent writing of students is concerned. English has been a compulsory subject from grade 1-12 with further emphasis on various skills at the undergraduate level that does not even guarantee any reasonable achievement in writing for majority of the students. The current study aimed at looking at a general standard of paragraph writing focusing on a very simple topic which is commonly practiced in the junior secondary level. For the study, 300 sample writings were collected from tertiary level students of 10 different institutions of the country. The findings reveal rather a bleak picture of student writing showing serious weaknesses in several areas from spelling mistakes as the highest number (n-573) to pronoun (n-19). In addition, sentence level mistakes also indicate a poor command of syntactic accuracy. Therefore, from this study, word and sentence level mistakes appear to be quite alarming underpinning innovative means of teaching to improve current state of student writing in English at their primary and secondary level. This issue equally deserves to be incorporated in various ELT training and pedagogic discourse so that teacher and learner awareness can be raised for effective classroom teaching and learning. Sat, 01 Jan 0001 00:00:00 GMT http://dspace.ewubd.edu:8080/handle/123456789/411 0001-01-01T00:00:00Z