American Journal of Trade and Policy
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Tax Compliance in Bangladesh – A Structural Equation Modelling Approach
Get PDFTax compliance behavior has been researched at different times in various parts of the world using various theories. This research has focused on the psychological aspects of tax compliance behavior by applying the theory of planned behavior (TPB) proposed by Ajzen. 300 taxpayers were studied using a questionnaire based on Likert scale, and the results were analyzed using structural equation modelling. Results found from SEM approach indicate that subjective norm has a significant influence on tax compliance behavior while intention mediates it and moderated by religion. Attitude and perceived behavioral control were found to have a significant influence on intention. Individual taxpayers are selected from the capital, and thus findings derived from the sample might not be generalizable for all individual taxpayers in Bangladesh. The results of this study might provide some insight to the tax non-compliance problem in Bangladesh and help authorities to design strategies to motivate taxpayers to comply with existing fiscal policies. Tax compliance issues have been explored from various perspectives in Bangladesh. Lack of significant influence on subjective norm toward taxpayer intention indicates that social and peer is yet to make a substantial contribution to improving tax compliance. This study has introduced structural equation modelling technique to explore the moderating influence of religion on individual taxpayers in the context of Bangladesh.
 
Working Capital Management and Profitability of Manufacturing Sector of Bangladesh: A Causal Relationship
Get PDFThis paper explores the causal relationship between working capital management and corporate profitability of manufacturing sector of Bangladesh. Sample data is composed of 21, Dhaka Stock Exchange (DSE) listed companies of Bangladesh, of four different industries from the year 2011 to 2015. A multivariable model has been developed to examine the association between profitability and the working capital management. In the analysis, current ratio and debt ratio have been used as control variables. The findings clearly indicate a negative relationship between working capital management and profitability in the overall manufacturing sector as well as in each of these four industries and significance level varies from industry to industry.
 
Should American Antitrust Laws Protect Only American Consumers?
Get PDFThe United States adopted its first antitrust statute in 1890. Despite their long history of development, American antitrust laws do not specify any objectives. The primary objective of the American antitrust laws centers a long-standing debate among many scholars. This paper firstly argues that the American antitrust laws were designed to promote consumer welfare. However, exemptions for export cartels confine the concept of “consumers” protected by the Sherman Act to those in the U.S territory. This paper secondly proposes that exemptions for export cartels should be abolished for two reasons. First, the exemptions make American antitrust policy inconsistent because they do not reflect the objective that promotes consumer welfare. Second, from an international perspective, exemptions for export cartels are inconsistent with the efforts of the American Government to apply the Sherman Act extraterritorially—a measure that aims to protect consumers from international cartels.
 
Stock Market Prediction using Machine Learning: A Systematic Literature Review
Get PDFDifferent machine learning algorithms are discussed in this literature review. These algorithms can be used for predicting the stock market. The prediction of the stock market is one of the challenging tasks that must have to be handled. In this paper, it is discussed how the machine learning algorithms can be used for predicting the stock value. Different attributes are identified that can be used for training the algorithm for this purpose. Some of the other factors are also discussed that can have an effect on the stock value
Organizational Environment and Nurses’ Job Satisfaction: A Study on Private Hospital in Bangladesh
Get PDFThis correlation based descriptive study is designed to describe and examine the relationship between organizational environment and nurses’ job satisfaction within the private health care context in Bangladesh. The study is based on different private medical college and hospital in Bangladesh. Respondents are selected using a convenient sampling procedure of 139 nurses working at these hospitals and involved in caring patients directly. Therefore, 139 responded questionnaires are used for analysis. Data has been collected through face to face interview in 2015. Inferential Statistics like as Exploratory Factor Analysis and Confirmatory Factor Analysis are used to test the relationship between organizational environment and nurses’ job satisfaction. The reliability of Organizational Environment and Nurses’ Job Satisfaction are 0.75. Descriptive statistics has been used to explain the demographic data of the respondent of those private hospitals. Factor analysis reveals that only four influential factors like, Organizational Structure, Organizational Responsibility, Reward& Recognition, and Organizational Standard of the organizational environment have a significant influence on nurses’ job satisfaction. On the contrary, four influential factors of nurse job satisfaction like Payment of Nurse, Interaction of Nurse, Task Requirement and Organizational Policy have an influence on the organizational environment. Confirmatory factor analysis explains that only three influential factors like, Organizational Structure, Organizational Responsibility, and Organizational Standard have influence on nurse job satisfaction and the organizational environment has been influenced by three influential factors like Payment of Nurse, Interaction of Nurse, and Organizational Policy. The findings of this study suggest that organizational environment should be employee friendly, policies should be inspiring for nurse; nurses should be allowed to make their decision and organization should ensure proper evaluation and promotion of the nurses that eventually will maximize better services.
 
Market Capitalization- Sustainability Practices Measurement of Private Commercial Banks of Bangladesh
Get PDFThe study investigates the sustainability practices of the private commercial banks of Bangladesh to consider these as measurement of the market capitalization of the same. In the research 30, private commercial banks have been taken into consideration where it is found that market capitalization is not wholly dependent on the issue of sustainability and there is no long run relationship between market capitalization and sustainability issues which could have an impact on the market capitalization or any direction of the market capitalization. Rather Granger Causality result shows that market capitalization could have an impact on the sustainability issues of the banks. The inclusion of some other explanatory variables in the model could deduce a better conclusion.
 
Managerial Accounting and Society: Emerging Factors for ‘Decision Making’ of Accountants in the Modern Era
Get PDFThe managerial accounting offers a universal set of tools to manage the administration and acts as patterned entities for producing a return for the organization. In doing so, the chief problem faced by a professional and academic discipline like accounting is that it has to deal with two distinct planes: one is the theoretical stage, and the other is on the practical height. Since the influence of accounting affects areas beyond mere corporate and business entities to the day-to-day social role of accounting, the discipline must pay proper discretion in addressing both the aspects. This paper address three complicates issues that the modern day accounting is facing. First, it attempts to shed lights on the sociological concepts applicable in accounting to comprehend the implicative insinuations. Second, the civil discourse and the decision-making edifice of the management have taken under consideration. Third, it intends an approach to reconstruct the behavioral accounting.
 
Financial Diagnosis Using CAMEL Model: Public versus Private Banks in Bangladesh
Get PDFThe purpose of this paper is to empirically analyze the financial statement of two selected banks (One bank from the public sector and another one from the private) in Bangladesh during 2010-14. This study highlights ranking of two banks for their performance on CAMEL (Capital Adequacy; Asset Quality; Management Quality; Earnings Ability; and Liquidity) ratios. During the year Empirical results suggest that 2010-2014 NCCBL has scored better position of all the ratios except EPS, liquid assets to total assets and liquid assets to total deposits compared to JBL. By considering all of the parameters of CAMEL, NCCBL is the highest position assessed by the CAMEL Model because of its performance on the CAMEL ratios compared to JBL. JBL is lower position compared to NCCBL under the study because of its poor performance on the CAMEL ratios. The ultimate findings of the study indicate that JBL should improve the weaknesses of the CAMEL which ultimately improve the bank’s overall performance. The findings of the paper will enable the practitioners and analysts to understand financial statement analysis in a depth manner
Social Media and Political Mobilisation: An Analysis of the July 2016 Zimbabwe Shut Down
Get PDFThis study sought to carry out an analysis of the effects of the social media in political mobilization. These were analyzed using the following indicators (i) the social media as a communication tool and (ii) the role of social media in political mobilization. The study was using a one-day demonstration that occurred in Zimbabwe code named #ZimShutDown2016 as a case study. In the study, a qualitative case study research design was used. Secondary data from online newspaper reports and Social Media Networks was used to analyze the effects of the social media movement in bringing real socio-economic and political change in developing countries such as Zimbabwe. In-depth interviews with five key informants from local universities helped in the analysis and they were identified using purposive sampling technique. Findings from the study revealed that social media is an effective tool of communication among citizens. Information is exchanged minute by minute among citizens, and this encourages ‘citizenry journalism.’ As such, the social media has a positive impact in mobilizing the community in bringing real social, political and economic change. The study, therefore, recommends a longer survey on the challenges of the social media movement in developing countries such as Zimbabwe.
 
Impact of Digital Marketing as a Tool of Marketing Communication: A Behavioral Perspective on Consumers of Bangladesh
Get PDFThis study shows the impact of digital marketing on behavioral prospect of consumers of Bangladesh. For conducting this study a sample of Bangladeshi consumers are surveyed to attain their behavioral pattern on digital marketing. Modern day marketing has been going through a radical change. Fast moving marketing trends based on the growth and innovation of new technologies as well as portable communication devices influencing the customer behavior significantly. A well designed marketing plan with specific digital marketing tools is the demand in the integrated marketing communication plan for this tech friendly environment. High speed internet connectivity brings massive number of young crowd in social media indicating marketer should be more focused and concentrated in digital marketing tools for effective and efficient targeting of market as well as to achieve other organizational goals.