The determinants of going concern audit opinion (an empirical study on non-bank financial institutions listed in Indonesian stock exchange 2008-2014)

This study aims at empirically examining the influences of bankruptcy prediction score, institutional ownership, managerial ownership, independent commissioner, and board meeting on the going concern audit opinion for the period 2008-2014. By using purposive sampling technique, data were gathered from annual audited financial reports of 11 companies that were taken as research sample. All of the reports were published by Indonesia Stock Exchange from 2008 to 2014. Based on the logistic regression model, the study found that the bankruptcy prediction of Altman Z-Score has a significant influence on the release of going concern audit opinion by the auditor. Meanwhile, the other independent variables showed insignificant influences toward the going concern audit opinion for non-bank financial institutions listed in Indonesia Stock Exchange.peer-reviewe

Problems Associated with Liquidity Management of Commercial Banks of Bangladesh

Liquidity Management is the key to the success or failure of commercial banks irrespective of nature, sizes, and kinds. Although, liquidity is not directly link the generation of profits, but it enables commercial banks to use the funds for generating profits by maintaining economic size of liquidity. Liquidity management, being an integral part of commercial banks, faces numerous problems of different categories. So, a commercial bank has to identify the problems associated with liquidity planning and controlling in order to ensure more effective liquidity management. In view of this, the current study has been undertaken to identify some important problems associated with liquidity management of samples of fifty executive level managers of some private commercial banks in Bangladesh formed by employing sophisticated Varimax Rotated factor Analysis. The study has found that Regulatory and Policy Related Problems, Debt Instrument Problems and Foreign Exchange Market Related Problems are the main warnings that hinder the liquidity position of commercial banks. Keywords: Liquidity, Government Policy and Regulation, Debt Instrument and Foreign Exchange Market DOI: 10.7176/RJFA/10-4-1

Sexual and Reproductive Health and Rights: How Does This Crucial Component of Corporate Social Responsibility Leads to Sustainable Development of an Organization and of the Society as a Whole?

The main objective of this review paper is to explain the concept of Sexual and Reproductive Health and Rights as an integral component of Corporate Social Responsibility and to explain its rationality for companies, its impact on global issues and its participation in the business strategy of the organizations as far as sustainable development is concerned. CSR is a voluntary contribution of the organizations toward their stakeholders and the environment through its ethical practices in order to elicit a proper economic return for itself and the society as a whole. From a theoretical viewpoint, the concept of CSR encompasses a multitude of components, the compilation of which, makes it complete. Sexual Reproductive Health and Rights is one of those important components. Keywords: Sexual and reproductive health and rights (SRHR), corporate social responsibility (CSR), Sustainable development, Society

Changing Nature of Anthropological Research Design in Understanding Health and Diseases: an Overview

The increasing involvement of anthropologist in health issues has intensified debate concerning the substantive contributions to be made by this discipline and the types of strategies to be encouraged by its professionals in the promotion of culturally appropriate public health programmes. There are many ways of approaching the problems of health and disease in a population. Anthropological investigations tend to focus conceptually on the complex changes in patterns of health and disease and on the interactions between these patterns and their biologic, sociologic and demographic determinants and consequences. This paper is an attempt to explore mainly on the analytic anthropological research paradigm in the understanding of health problems in cross-cultural settings. Key words: Research method, Public health, Analytical epidemiology, Biomedical model. Etiological Continuum Résumé: L’implication accrue du nombre d’anthropologistes dans les affaires de santé avait intensifié le débat concernant la contribution substantielle que cette discipline pourrait faire et les types de stratégie que les professionnels pourraient encourager dans la promotion des programmes de la santé publique culturellement appropriés. Il existe plusieurs moyens d’aborder les problèmes de santé et de maladies d’une population. Les investigations anthropologiques tentent de focaliser sur les changements compliqués dans les modèles de santé et de maladie, ainsi que sur les interactions entre ces modèles et leurs déterminants et conséquences biologiques, sociologiques et démographiques. Cet article est une tentative de trouver un paradigme de recherche analytique et anthropologique dans la compréhension des problèmes de santé dans les cadres interculturels. Mots-Clés: méthode de recherche, santé publique, épidémiologie analytique, modèle biomédical, continuum étiologiqu

Synthesis and characterization of palm oil based polyol waterborne polyurethane / Nor Farhana Abu Hasan

Palm oil based polyol was successfully synthesized in this study by the epoxidation and hydroxylation process. The waterborne polyurethane was formed from the reaction of polyol, isocyanate and dimethylol propionic acid with the ratio 1:0.3:0.04. The arising problem from non environmental friendly and nonbiodegradability of petroleum based waterborne polyurethane can be overcome by replacing it with the vegetable oil based waterborne polyurethane such as palm oil based polyol waterborne polyurethane. Palm oil based polyol and palm oil based polyol waterborne polyurethane were analyzed by Fourier Transform Infrared Spectroscopy (FTIR) and Scanning Electron Microscope (SEM). FTIR analysis showed the functional group of C=C in palm oil at 3006 cm-1 was broke to form OH functional group (3454 cm-1) that known as palm oil based polyol and for the final stages, O-H functional group in polyol was shifted by N-H functional group (3334 cm-1) to indicate that waterborne polyurethane was successfully synthesized. Meanwhile, SEM analysis represented that palm oil based polyol waterborne polyurethane film has fibrous structure with flat and smooth surface that suitable for coating application

Corporate Social Responsibility (CSR) practices of financial institution in Bangladesh: the case of United Commercial Bank

Purpose: The main purpose of the research is to understand the CSR practices of financial institutions in Bangladesh better. Research methodology: Corporate Social Responsibility (CSR) is concerned with businesses’ interactions with society as a whole. Such CSR operations cover an organisation’s fiscal, legal, ethical, and philanthropic obligations. United Commercial Bank Limited (UCB) has been chosen as the study’s subject. This study is a qualitative research project that used an exploratory research design. For data collection, both main and secondary data sources were used. The in-depth interview approach with an open-ended questionnaire was used to gather primary data on CSR practices from 70 UCB employees. Results: According to the findings of the study, UCB is deeply performing its fiscal, legal, ethical, and philanthropic responsibilities, but it has not expanded its philanthropic activities on a voluntary basis. Furthermore, the representation of UCB employees in CSR management is inadequate, with the exception of top-level executives. Limitations: Any methodological issues were addressed, such as sampling challenges because financial institutions do not encourage third parties to obtain their secrets because competition occurs everywhere. Contribution: This study makes several suggestions, such as improved and more systematic communication of CSR strategies to employees, increased investments in CSR programs, and specially targeted CSR preparation, which could assist UCB in encouraging a more successful application of its CSR strategies

MOLECULAR CHARACTERIZATION OF MAJOR VECTOR MOSQUITOES OF BANGLADESH

Mosquito-borne diseases are considered major contributors to vector-borne diseases, threatening more than eighty per cent of the global population. Pest management depends on proper identification techniques. The barcode region of the cytochrome oxidase subunit I gene of mitochondrial DNA has recently been proposed as a systematic tool, functional in taxonomy and evolutionary study for species definition. This work is the first attempt to identify the main vector mosquito species from Bangladesh based on the MT-COI gene. Eleven vector mosquitos were identified. AT content (69%) was found to be higher than GC content (31%) at the COI barcode region of the mosquito. The interspecific genetic divergence range of medically important mosquitoes was 0.01-0.21. Haplotype analysis revealed that Mansonia annulifera diverged highly from its immediate ancestor by the highest mutational steps (59). Phylogenetic analysis indicated that species belonging to the same family were in the same major clade. Overall, our findings contribute to a better method of identifying major vector mosquito species by COI genes and for implementing management measures against mosquito pests in Bangladesh

Effect of source of irrigation water on yield performance of Boro rice

Industrial wastewater is a major problem in Gazipur, Bangladesh which is very cheaply available in the surrounding area for crop production. An experiment was conducted at Farmer’s Field of Gazipur district to study the effect of irrigation water quality on yield of boro rice. The study comprised three varieties viz., BR14, BRRI dhan28 and BRRI dhan29 and three sources of irrigation water viz. fresh water irrigation, mixed water (fresh + industrial wastewater) irrigation, industrial wastewater irrigation. The experiment was laid out in a split-plot design with three replications where irrigation water was assigned in the main plot and rice varieties in the subplot. BRRI dhan29 produced the tallest plant (85.25 cm), the highest number of total tillers hill-1 (19.77), effective tillers hill-1 (17.64), grains panicle-1 (111.0), sterile spikelets panicle-1 (44.29), 1000-grain weight (22.43 g), grain yield (4.56 t ha-1) and straw yield (7.99 t ha-1). On the other hand, plant height (74.50 cm), total tillers hill-1 (19.82), effective tillers hill-1 (17.53), grains panicle-1 (131.7), sterile spikelets panicle-1 (35.50), 1000-grain weight (25.83 g), grain yield (5.05 t ha-1) were found highest when applied fresh water irrigation. The highest numbers of grains panicle-1 (119.14), 1000-grain weight (25.10 g), grain (5.54 t ha-1) and straw (7.93 t ha-1) yield were obtained in BRRI dhan29 with fresh water irrigation. Therefore, BRRI dhan29 with fresh water irrigation would be safe to use. However, if fresh water irrigation is not possible, conjunctive use of fresh and wastewater can be used as irrigation for BRRI dhan29

Conservation of mangroves in Kuala Perlis, Malaysia : a case study of socio-economic attributes of fishermen driving valuation in sustaining livelihoods through forest management

A mangrove ecosystem provides a wide range of services which benefit people, society and the economy at large. Local communities are highly dependent on mangrove ecosystems especially for food resources, firewood, charcoal, timber, etc. Mangrove forests are important to fishermen for sustaining rich seafood supplies as a source of income, however due to land conversion to aquaculture and coastal development, mangrove deforestation is faced. Thus it is important that the mangroves in Kuala Perlis are conserved and used by the local community for fishing and aquaculture activities. The fishery sector has a significant impact on the socio-economics of the local community. Face-to-face interviews were conducted among these fishermen. A binary logit model, specifically the Contingent Valuation Method (CVM) was used to determine factors that influenced the fishermen’s willingness to pay (WTP) for conservation. The logit model is one of the most preferred methods that is used to model binary dependent variables in the presence of more than one explanatory variable. The results indicated that the WTP of fishermen was significantly influenced by bid level, education level and marital status. It also shows that socio-demographic factors also influenced the respondent’s willingness to pay for the conservation of nature. These WTP factors are crucial in providing information for better policy options to decision-makers in designing sustainable mangrove forest management for the benefit of the future generations in Malaysia