105 research outputs found
Birth of Violent Criminal Behavior and the Social Liability: A Qualitative Investigation in Bangladesh
It has become notorious concern that the society is nurturing all criminals but it is factual that societies have the liability of her every affiliate. The main objective of the study is to identify how entire society has become responsible for creating the scope of violent crimes in Bangladesh. This paper also identifies the changing pattern of criminal behavior and examines how social institutions become liable in creating violent incident as well as uncovered the challenges of social reintegration of violent offenders in Bangladesh. This study is qualitative in nature that follows secondary data analysis method where thematic analysis is used. This study finds that violent crime changes in more violent pattern in Bangladesh. Besides, the scope of violent criminal behavior lies not only in violence in family, educational institutions, community of violent criminals but also disputing impact of justice system. Besides, this study also indicates that violent offenders are confronted by a vast range of socio-economic challenges that causes obstacles to their social integration in society. Keywords: Violent Criminal Behavior, Social Liability, Social Reintegration. DOI: 10.7176/JLPG/95-10 Publication date:March 31st 202
An Investigation of Trend and Compositions of the Government Expenditure in Bangladesh
In Bangladesh, the government spending policies of the national budgets have been assigned a key role in the economic development and growth process. However, they could have detrimental ramifications if obscurely managed. Thus, the nature and degree of this expenditure and revenue patterns determine the overall quality of the government finances in Bangladesh. The main aim of the present study is to evaluate the changing patterns of the heads of expenditures, their trends and compositions over the period of 1975-2015. This paper is mainly based on tabular representations. However, some statistical tools also have been used when necessary. It is revealed from the study that although government spending increases steadily, but the composition and patterns of government spending has changed dramatically. The sharp increase in the total government spending is mainly because of continuous increase in revenue expenditure which created serious imbalances in the fiscal sector of the economy. Thus, it is evident from the study that although total public expenditure is rising in Bangladesh, development expenditure actually squeezed in the country to maintain rising revenue expenditures. In addition, sector-wise allocations to public resources have been reduced for some key sectors that are directly productive in nature like agriculture and manufacturing industry. At the same time, increased proportional allocations of resources to sectors like education and health have been realized. Keywords: Government expenditure, Revenue Expenditure, Development Expenditure
Factors Influencing the Choice of Sophisticated Management Accounting Practices - Exploratory Evidence from An Emerging Market
This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and different descriptive and inferential statistical tools have been used to test relevant hypotheses. The findings of the study are helpful for the management accounting practitioners, academics, and researchers to understand the current state of management accounting practices in an emerging market. In addition, the study brings an extension to existing literature by exploring potential causal relationship between sophistication in applying management accounting tools and satisfaction of management accounting practitioners. This study confirms that there is a missing link between practitioners’ satisfaction and SMAP. It gives a signal to the market that the critical decision-making process is not supported by tactical exercises and market lacks professionalism greatly which may act as an obstacle to develop a competitive business environment
An Efficient and Speedy Activity Model for Information System Based Organizations
This paper presents an activity model that addresses the responsibilities among different C-level Officers in any IT-reliant systems in organizations. The activity model provides an integrated set of actions that extend and clarify the work system framework and related work system concepts, thereby helping in understanding, analyzing, and designing technical and sociotechnical systems. The activity model is an advance step toward an enhanced work system approach that is quickly accessible, understandable and clear visualization to business professionals, is more rigorous than most current applications of work system concepts, and can be linked more directly to precise, highly detailed analysis and design approaches for IT professionals. Specification of the activity model clarifies ambiguities in the work system framework and forms a clearer conceptual basis for tools and methods that could improve communication and collaboration between business and IT professionals through e-Media
Value-based measure: an application of EVA in small manufacturing company in Bangladesh
Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.Economic Value Added (EVA), Market Value Added (MVA), Cost of Capital (COC), Net Operating Profit After Tax (NOPAT), Small Manufacturing Companies, Performance Measures, Tailored EVA, Generally Accepted Accounting Principles (GAAP)
Bacterial Isolates and Antimicrobial Susceptibility in Children with Acute Diarrhea at Ibn Sina Medical College, Bangladesh
Backround: Infectious diarrhea is one of common cause of children diarrhea causing mortality and morbidity worldwide. This study was performed to identify the common bacteria and their antimicrobial susceptibility in children with diarrhea. Methods: A retrospective study was conducted from April 2014 to March 2016 at IBN SINA Medical College Hospital, Bangladesh. Stool samples were cultured on MacConkey agar and blood agar. A standard biochemical procedure was used for full identification of bacterial isolates. Antimicrobial susceptibility tests were done on Mueller-Hinton agar by using disc diffusion method. Data were entered and analyzed by using SPSS version 20 and a p-value of < 0.05 was considered statistically significant. Results: A total of 186 stool samples were tested for bacterial isolation and 55 (29.57%) cases were found to have bacterial isolates. From the total bacterial isolates, the predominant isolate was E. coli 39 (70.91%) followed by Salmonella 9 (16.36%) and Shigella Spp.7 (12.73%). As much as 84.62% E. coli were resistant to co-trimoxazole and cefuroxime while 92.31% E. coli were sensitive to amikacin and 71.79% were sensitive to cefepime and gentamicin. Salmonella were 100% sensitive to cefepime, ceftriaxone, cefixime, ceftazidime, and ciprofloxacin. Shigella were 85.71% sensitive to amikacin and cefepime. Conclusion: The results show that E. coli were the most frequently isolated pathogen in children. The majority of the bacterial isolates were resistant to multiple antibiotics. Hence, antibiotics susceptibility test is mandatory before prescribing any antibiotics
'The clock keeps ticking' - the role of a community-based intervention in reducing delays in seeking emergency obstetric care in rural Bangladesh: a quasi-experimental study
Objective: To explore the role of a community-based intervention in reducing delays in accessing emergency obstetric care (EmOC) in rural Bangladesh, and the factors associated with delayed decision making, reaching the health facility and receiving treatment.
Study design: Quasi-experimental study.
Methods: Multistage random sampling was used to select 540 villages, from which 1200 women who reported obstetric complications in March–April 2010 were interviewed.
Results: The median time taken to make the decisions to access health care was significantly lower in the intervention areas compared with the control areas (80 vs 90 min). In addition, the median time taken to reach the health facility was significantly lower in intervention areas compared with the control areas (110 vs 135 min). However, no difference was found in the median time taken to receive treatment. Multiple linear regressions demonstrated that community intervention significantly reduced decision making and time taken to reach the health facility when accessing EmOC in rural Bangladesh. However, for women experiencing haemorrhage, the delays were longer in the intervention areas. Protective factors against delayed decision making included access to television, previous medical exposure, knowledge, life-threatening complications during childbirth and use of primary health facility. Financial constraints and traditional perceptions were associated with delayed decision making. Complications during labour, use of a motorized vehicle and use of a primary health facility were associated with faster access to EmOC and poverty, distance, transportation difficulties and decision making by male guardian were associated with slower access to EmOC.
Conclusions: The intervention appeared to reduce the time taken to make the decision to access health care and time taken to reach the health facility when accessing EmOC. This study provides support for a focus on emergency preparedness for timely referral from the community
Effects of C/N controlled periphyton based organic farming of freshwater prawn on water quality parameters and biotic factors
The effects of C:N controlled periphyton based organic farming of freshwater prawn on water quality parameters and biotic factors were investigated. The experiment had two treatments: T1 and T2 each with three replications. Stocking density was maintained at 20,000 juveniles ha-1. In T1, only commercially available prawn feed was applied and in T2, a locally formulated and prepared feed containing 24% crude protein with C:N ratio close to 20 was used, and maize flour and bamboo side shoots were provided for maintaining C:N ratio 20. Mean values of water quality parameters did not vary significantly (P>0.05) between treatments. Periphytic biomass in terms of dry matter, ash free dry matter (AFDM) and chlorophyll a showed significant difference (P<0.05) among different sampling months. Individual harvesting weight, individual weight gain, specific growth rates, gross and net yields of prawn were significantly higher (P<0.05) in T2 than T1. Therefore, it was concluded that freshwater prawn might consume periphyton biomass in C:N controlled periphyton based organic farming practices resulted a significantly (P<0.05) higher production of freshwater prawn than traditional farming
Value-based measure: an application of EVA in small manufacturing company in Bangladesh
Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it
Value-based measure: an application of EVA in small manufacturing company in Bangladesh
Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it
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