Analysis on Poverty Alleviation by Mosque Based Zakat Administration in Bangladesh: An empirical study

Poverty is a curse in the modern capitalistic world. To alleviate this crucial problem, almost all government of 230 countries in the world adopts many tools. Many Non Government Organizations also try to contribute. But the result is worse from bad. This study shows that Zakat is the tool that can eliminate poverty completely within a number of years. It suggests that mosque based Zakat management is the easy and appropriate form for Zakat collection and distribution. It also reveals that by applying this Mosque Based Zakat Management, Bangladesh will be Poverty free country within a short period of time. Keywords: Poverty, Poverty alleviation, Zakat, Zakat Management, Mosque Based Zakat Management

Compliance of Corporate Governance of the State Owned Commercial Banks : An Empirical Study

The paper is an effort to scrutinize the prevailing accounting standard for the private Commercial Banks in Bangladesh and find out the extent of compliance by them. Banking industry’s nature of operation is totally different from others. Recognizing this aspect some specific IASs (International Accounting Standards) have been prescribed for them. One of which is IAS#30 (Disclosures requirements for Banks and similar financial institutions). Institute of Chartered Accountants of Bangladesh (ICAB) prescribed to comply with IAS#30 from on or after 1st January, 2010. Hence compliance of IAS 30 (superseded as IFRS 7) is of importance here. Scrutinization has been operated on 10 private commercial Banks. As per requirement, all the Commercial Banks are required to comply with the standard to uphold the stakeholders’ interest .And the result of the study shows that all of the private Commercial Banks compliance almost 87.5% of the IAS#30 (IFRS 7) requirements. Finally this study recommend on the degree of compliance for the Commercial Banks financial reporting. Keywords: Compliance, CG, IFRS, Bank, Private Commercial Banks

Compliance of IFRS 7: A Study on the State Owned Specialized Banks of Bangladesh

This study is aimed to scrutinize the existing reporting standard for the Specialized Banks of Bangladesh and find out the extent of compliance by them. To find out the degree of compliance the study has gone through the Financial Reports of the entire sample Banks. Very naturally, it is hoped that all of them are required to comply the standard to uphold the shareholder’s interest. Recognizing this aspect some specific IFRSs (International Financial Reporting Standards) have been prescribed for reporting to outsiders. One of which important standard IFRS # 7 (Financial Instruments: Disclosures) which was formulated by IASB in 2005 and obliged to comply from on after 1st January, 2007. The Institute of Chartered Accountants of Bangladesh (ICAB) prescribed to form on or after 1st January, 2010 in Bangladesh. Consider the importance of this standard securitization has been conducted on six Specialized Banks of Bangladesh.. The result of the study shows that all of the Specialized Banks compliance almost 55% of the IFRS # 7 requirements. Finally this study recommend on the degree of compliance for the Specialized Banks financial reporting. Keywords: Compliance, IFRS, Bank, Specialized Banks

Regulatory Compliance of IAS # 30 of the Private Commercial Banks Disclosure of Bangladesh: An Empirical Study on Ten Selected Banks

The paper is an effort to scrutinize the prevailing accounting standard for the private Commercial Banks in Bangladesh and find out the extent of compliance by them. Banking industry’s nature of operation is totally different from others. Recognizing this aspect some specific IASs (International Accounting Standards) have been prescribed for them. One of which is IAS#30 (Disclosures requirements for Banks and similar financial institutions). Institute of Chartered Accountants of Bangladesh (ICAB) prescribed to comply with IAS#30 from on or after 1st January, 2010. Hence compliance of IAS 30 (superseded as IFRS 7) is of importance here. Scrutinization has been operated on 10 private commercial Banks. As per requirement, all the Commercial Banks are required to comply with the standard to uphold the stakeholders’ interest .And the result of the study shows that all of the private Commercial Banks compliance almost 87.5% of the IAS#30 (IFRS 7) requirements. Finally this study recommend on the degree of compliance for the Commercial Banks financial reporting. Keywords: Compliance IAS, IFRS, Bank, Private Commercial Banks

Salinity triggers proline sysnthesis in peanut leaves

To investigate the magnitude of proline accumulation under different salinity levels, a salinity-imposed experiment was conducted. The peanut seedlings were cultured hydroponically for 7 days before imposing salinity and then grown further for another 7 days under salinity-loaded condition. Results showed that shoot dry matter, relative water content, chlorophyll and K+ decreased significantly with increasing salinity. In contrast, Na+, hydrogen peroxide and proline increased with increasing salinity level. Free proline content increased abruptly at medium and high salinity levels. Interestingly, the lowest level of dry matter (an indicator of tolerance/sensitivity) accompanied by the highest accumulation of proline at 200 mM NaCl puts a question mark on the well-documented role of proline in relation to salinity tolerance. The underlying mechanism is discussed in detail in the current study

Sinteza i antimikrobno djelovanje novih derivata tienopirimidina

Reaction of heteroaromatic o-aminonitrile with ethyl N-/bis(methylthio)methyleneamino acetate resulted in annelation of a thieno/3,2-e/imidazo/1,2-c/pyrimidine moiety in a one step process. /1,2,4/Triazolo/4,3-c/thieno/3,2-e/pyrimidine derivatives were prepared by initial treatment of o-aminonitrile with carbon disulfide, followed by methylation with methyl iodide and subsequent reaction with benzhydrazide and thiosemicarbazide, respectively. Hydrazinothieno/2,3-d/pyrimidine was prepared by cyclization of heteroaromatic o-aminoester with formamide, followed by chlorination and subsequent displacement with hydrazine. Treatment of the hydrazine derivative with acetylacetone, benzaldehyde and acetic anhydride afforded pyrazolylpyrimidine, benzylidenehydrazonopyrimidine and trizolopyrimidine derivatives, respectively. Some of these derivatives exhibited pronounced antimicrobial activity.Reakcijom heteroaromatskih o-aminonitrila s etil N-/bis(metiltio)metilenamino acetatom u jednom sintetskom koraku došlo je do anelacije u tieno/3,2-e/imidazo/1,2-c/pirimidin. Derivati /1,2,4/triazolo/4,3-c/tieno/3,2-e/pirimidina pripravljeni su reakcijom o-aminonitrila s ugljikovim disulfidom, te metilacijom s metil-jodidom i naknadnom reakcijom s benzhidrazidom, odnosno tiosemikarbazidom. Hidrazinotieno/2,3-d/pirimidin je pripravljen ciklizacijom heteroaromatskog o-aminoestera s formamidom, te kloriranjem i supstitucijom s hidrazinom. Reakcijom hidrazinskog derivata s acetilacetonom, benzaldehidom ili anhidridom octane kiseline nastali su derivati pirazolilpirimidina, benzilidenehidrazonopirimidina, odnosno trizolopirimidina. Neki od tih derivata djeluju antimikrobno

Sinteza i antimikrobno djelovanje novih derivata tienopirimidina

Reaction of heteroaromatic o-aminonitrile with ethyl N-/bis(methylthio)methyleneamino acetate resulted in annelation of a thieno/3,2-e/imidazo/1,2-c/pyrimidine moiety in a one step process. /1,2,4/Triazolo/4,3-c/thieno/3,2-e/pyrimidine derivatives were prepared by initial treatment of o-aminonitrile with carbon disulfide, followed by methylation with methyl iodide and subsequent reaction with benzhydrazide and thiosemicarbazide, respectively. Hydrazinothieno/2,3-d/pyrimidine was prepared by cyclization of heteroaromatic o-aminoester with formamide, followed by chlorination and subsequent displacement with hydrazine. Treatment of the hydrazine derivative with acetylacetone, benzaldehyde and acetic anhydride afforded pyrazolylpyrimidine, benzylidenehydrazonopyrimidine and trizolopyrimidine derivatives, respectively. Some of these derivatives exhibited pronounced antimicrobial activity.Reakcijom heteroaromatskih o-aminonitrila s etil N-/bis(metiltio)metilenamino acetatom u jednom sintetskom koraku došlo je do anelacije u tieno/3,2-e/imidazo/1,2-c/pirimidin. Derivati /1,2,4/triazolo/4,3-c/tieno/3,2-e/pirimidina pripravljeni su reakcijom o-aminonitrila s ugljikovim disulfidom, te metilacijom s metil-jodidom i naknadnom reakcijom s benzhidrazidom, odnosno tiosemikarbazidom. Hidrazinotieno/2,3-d/pirimidin je pripravljen ciklizacijom heteroaromatskog o-aminoestera s formamidom, te kloriranjem i supstitucijom s hidrazinom. Reakcijom hidrazinskog derivata s acetilacetonom, benzaldehidom ili anhidridom octane kiseline nastali su derivati pirazolilpirimidina, benzilidenehidrazonopirimidina, odnosno trizolopirimidina. Neki od tih derivata djeluju antimikrobno

GREEN ACCOMMODATION FOR SUSTAINABLE TOURISM DEVELOPMENT IN MALAYSIA

The study identifies the initiatives of green accommodation in existing policies for achieving sustainable tourism development in Malaysia. It also analyzes the tourists' perception of green accommodation from sustainability perspectives. Non-probability convenience technique has been used for the sample selection and a total of 100 respondents are selected from the tourists by purposive sampling to identified tourists' perceptions. Malaysian policies have emphasized several green strategies in tourist accommodations, such as energy, water, and waste management, introduce renewable energy, build green, environment-friendly and energy conservation buildings, introduce green technologies, reduce greenhouse gas (GHG) emissions, and improve ecological services. The study shows the positive perception of tourists' towards green accommodation which encouraging sustainable tourism development in Malaysia. They agreed that this accommodation is environment-friendly, suitable for resource efficiency, use proper waste management techniques, encourage local products, create employment opportunities for local, promote local culture and traditions as well as ensure well-being for the local communities. 

Methodological Dilemma in Microfinance Research: Applicability of a Qualitative Case Study Design

This paper sheds light on the methodological dilemma in microfinance research and examines the feasibility of conducting a qualitative case study. Microfinance research is dominated by quantitative impact studies. However, the issues of process and implementation are critical to make an impact. The paper argues that a qualitative case study method can be used as a supplement or an alternative to quantitative methodology, because it is context-specific and naturally enquires research problem. The in-depth and in-detail inquiry make the findings more robust, and readers can understand the meaning holistically by reading stories and quotes. The case study can be used to prove microfinance impacts and to improve microfinance practices

Present Status and Future Prospects of Tea production and Research on Varietal Improvement in Bangladesh

Tea is one of the most important non-alcoholic beverage in the world and has been gaining further popularity as an important ‘health drink’ in view of its inferable medicinal value. In Bangladesh, commercially tea was cultivated since 1854 by establishing first tea garden Malnicherra Tea Estate in Sylhet. From 1947 to 2020, tea growing area, production and per hectare yield were increased 127.71%, 370.53% and 137.96% respectively. The major reasons behind the increasing tea productivity are extension of tea growing areas as well as cultivation of the tea clones (BT clones) released by Bangladesh Tea Research Institute (BTRI). Till now BTRI released 23 clones and 5 biclones, having average per hectare yield of 3461.67 kg. In the world, tea production, consumption and exportation have increased significantly. Unlike world condition, there is a negative relation between tea production and export in Bangladesh. From 1980 to 2020 the quantity of tea exports was decreased by 92.99%. This situation emphasizes the need for exploring alternative means by the tea industries of increasing profits from tea cultivation and tea export. As a result, researches on tea varietal improvement is needed for rapid economic growth and development of tea industry as well as to encourage tea plantation business to go ahead with more production to meet our own demand along with quality tea to flourish tea business in Bangladesh