Asian Business Review
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The Use of Accounting Information in Financing Decision: The Context of Bangladeshi Private Commercial Banks
Get PDFAccounting information is essential to elucidate the financial scenario of any organization. The use of accounting information enhances the decision-making process that has a good role in managerial efficiency. This research study has attempted to know the use of accounting information contained in the annual reports in making a financing decision. Five components of financing decision like selecting the best source of financing, assessing the cash flows, preparing the budget and profit planning, valuation of bond and share as well as financial statement analysis have been considered for the purpose of the study and collected opinions from the selected respondents amounts to one hundred fifty with the use of structured questionnaire and the outcomes of this survey report that the most of the respondents strongly agreed that the accounting information has been used in making a financing decision. The study also reveals that there is a significant relationship among the opinions of the respondents regarding using accounting information in making decisions about the different components of financing decisions.
 
Disclosure of Sustainable Development Goals (SDGs) in Bangladesh: A Study on DSE Listed Companies
Get PDFBusiness organizations can secure their future growth by implementing sustainable development goals into their business process. With the advancement in accounting, the nature of reporting practices is also changing. Now reporting is not merely restricted to financial statements, information related to social contribution, environment; sustainability has attained much interest in the corporate world. This study aims to find out the nature and extent of reporting practices of SDGs by some listed companies of the Dhaka Stock Exchange. The samples of this study are 40 companies from several sectors, including banks, pharmaceuticals, insurance, ceramics, telecommunication, etc. are selected based on market volume. Content analysis based on 16 recommendations under governance, strategy, management approach, and performance and targets found from an extensive literature review has been made to fulfill the research objectives. Annual reports from 2019 to 2020 are examined to determine the disclosure issues based on given recommendations. The findings reveal the minimum level of direct disclosure of SDGs but a satisfactory level (around 87.5%) of exposure about the consciousness of SDGs and involvement of SDG in strategy (approximately 63.75%). This study is pioneering because there is very little research about it in our country; thus, it is expected to encourage more research on this subject.
JEL Classifications: G10, G38, I3
The Economics of Internet of Things: An Information Market System
Get PDFThe Internet of Things (IoT) is one of the leading forces in modern-day technology. The concept has been proposed to be a new way of interconnecting a multiplicity of devices and rendering services to a variety of applications. According to the industry’s insiders, IoT will make it possible to link transport, energy, smart cities, and healthcare together. The purpose of this paper is to understand the economics of the Internet of Things. It is meant to shed light on how world IoT applications can affect the information market. When every sector and industry of the world has been connected via this technology, what will become of the ICT niche? The information economic approach is currently being adopted and presented with its possible applications in IoT. Firstly, this paper reviews the kinds of economic models that have been designed for IoT services. Secondly, it focuses on the two major subject matters of information economics that are critical to IoT. While one considers the value of the information itself, the other addresses information with good pricing. Lastly, the paper proposes a game-theoretic model to examine the price competition of IoT-based services. We take a look at how these two sectors will fare against each, both at full capacity
Role of Internet of Things (IoT) in Retail Business and Enabling Smart Retailing Experiences
Get PDFInternet of Things (IoT) is anticipated to be one of the primary megatrends up in innovation. Integrated with the current and upcoming mobility of digital gadgets, it offers ground to applications in numerous domains, including retail. The capability of sensors for setting applicable, customized, real-time, and intuitive communication with buyers and customers is considered to be a driving force of traffic and exchange, a facilitator of development along the way to elevate their purchasing experience. Simultaneously, IoT can serve to further develop relationships and foundations for more viable retail business and digital store management. Currently, digitally savvy customers expect an Omnichannel experience at each touchpoint. They need to track down the ideal data at the perfect time at the right location. Location-based innovation in a retail setting identifies the way that users take to arrive at specific areas of a retail store and helps upgrade the shopping experience. This is the reason the Internet of Things (IoT) is beginning to take the online business to a higher level, and will probably disrupt the conventional retail processes on a significant scale in the coming time. This paper surveys and arranges the most common applications of IoT and solutions for successful marketing at retail from the point of retailers and customers as well as from the point of manufacturers confronting framework or communication-related issues. We propose a model that demonstrates the potential that IoT has as compared to standard industry practices of retail to drive business results and gain an upper hand. In this paper, we’ve likewise talked about the new developments and new techniques for the organizations to accomplish competitive advantage brought about by the uses cases of IoT, particularly in the field of mobile sensors. Such developments are likely the most prominent factor in the coming years to make progress in the advanced economy
A Scenario of the Canadian Generation Y Consumers’ Behavioral Usage on the Internet
Get PDFThe main purpose of this research is to explore how Canadian Generation Y consumers’ behavioral use of the Internet. This research explores to determine the factors and variables that can increase the number of Canadian Generation Y consumers’ behavior using Canadian small businesses’ retail websites. This provides information on how small business retailers are able to plan strategies and tasks to engage them. The research question is to gather qualitative data from Canadian Generation Y consumers’ on their daily Internet and online shopping activities, and security and privacy on the Internet. The rationale behind the research objectives is to better understand Canadian Generation Y’s behavioral usage of Canadian small businesses’ retail websites. As it is imperative for retail websites to be an intrinsic part of the Internet, it is therefore important to understand Canadian Generation Y’s behavioral usage of the Internet as well. This research makes a distinct contribution to the knowledge of the subject matters in the areas of Generation Y, small businesses, and the activities on the internet that are applicable to academicians and practitioners. This is the first time that research has been conducted specifically based on Canadian Generation Y consumers’ behavioral usage and activities of Consumers on the Internet
Evaluation the Application Status of GAAP in Financial Reporting Practice: In Case of Banking Sector in Bangladesh
Get PDFThe prime concentration of this study is to scan the respondents’ opinions regarding the application status of the different units of GAAP in preparing the different financial reports by the sample banks. To meet this objective an attempt has been made to collect opinions from one hundred fifty respondents comprising of fifty chartered accountants, fifty cost and management accountants as well as fifty academicians. Frequency analysis has been used to evaluate their perceptions. The result of frequency analysis reveals that the sample banks greatly apply the accounting entity assumption, going concern assumption, assumption of a stable momentary unit as well as time period assumption in preparing the financial statements. Furthermore, this study has likewise employed ANOVA as well as Chi-square techniques to investigate whether there is any significant deviation amidst the respondents’ opinion concerning the execution of different segments of GAAP for financial reporting practice of the sample banks and the outcomes indicate that there is the significant difference among the respondents’ opinion regarding the application status of the different units of GAAP in financial reporting practice by the sample banks in some cases and in other cases the difference of opinion has also been observed
Edge Computing: Utilization of the Internet of Things for Time-Sensitive Data Processing
Get PDFAn edge computing system is a shared IT (Information Technology) system where customer data can be processed at the edge of the network to as close as possible to the originating source. The Internet of Things connects the various things on the internet, making it easier to live and allow jobs to be done more smartly. It also gives total control to the users. The combination of Edge computing and the Internet of Things can potentially result in huge possibilities for users. This work accessed edge computing and the benefits of using edge computing. It also looked into how to edge the many possibilities that can result in the use of edge computing. Various similar concepts like fog and cloud computing were also considered as closely related terms. This article provides insights into the use of edge computing in several industries
The Reputation of Machine Learning in Wireless Sensor Networks and Vehicular Ad Hoc Networks
Get PDFIt\u27s difficult to deal with the dynamic nature of VANETs and WSNs in a way that makes sense. Machine learning (ML) is a preferred method for dealing with this kind of dynamicity. It is possible to define machine learning (ML) as a way of dealing with heterogeneous data in order to get the most out of a network without involving humans in the process or teaching it anything. Several techniques for WSN and VANETs based on ML are covered in this study, which provides a fast overview of the main ML ideas. Open difficulties and challenges in quickly changing networks, as well as diverse algorithms in relation to ML models and methodologies, are also covered in the following sections. We\u27ve provided a list of some of the most popular machine learning (ML) approaches for you to consider. As a starting point for further research, this article provides an overview of the various ML techniques and their difficulties. This paper\u27s comparative examination of current state-of-the-art ML applications in WSN and VANETs is outstanding
The Effect of Firm’s Attributes on Credit Accessibility: An Empirical Analysis of SMEs in Bangladesh
Get PDFSMEs play a crucial role in social and economical development, employment generation, poverty alleviation, export participation, innovations, and women empowerment. The contribution of this sector is lower in comparison to other Asian countries (Moulick 2021). This sector contributes around 23 percent in the 2017-18 fiscal year. But the growth and development are most vulnerable for their hard access to bank credit due to shortage of information asymmetry and collateral. This study examines the effect of firms’ attributes on access to bank loans. The methodological approach of this study is deductive. The study uses primary data collected from the semi-structured questionnaires with a view to present meaningful commentary on financial leverage in Bangladesh. The semi-structured questionnaire was administered to 400 SME firms to collect data on credit accessibility. Among the firms, only 174 firms have taken loans from banks. Multiple regression has been used to identify the effects of firms’ attributes on debt accessibility. In the equation, financial leverage is the dependent variable, and firms’ attributes are the independent variable. The result of the study reveals that internal capital, collateral, financial statements of the firm, tax payment, location, age of the firm, ownership style, and sector of the firm have an influence on access to a bank loans
Impact of Marketing Mix on Customer Satisfaction: A Study on Selected Commercial Banks at Rajshahi Division in Bangladesh
Get PDFThis study aims to provide commercial banks with the impact of the elements of the marketing mix on customer satisfaction. The motivation behind taking the study is to find which of the elements of the marketing mix have the most impact on bank customer satisfaction for the commercial banks at the Rajshahi division in Bangladesh. A survey of 350 commercial bank clients was conducted in the middle of 2020 using a simple random sampling technique. The reliability test, frequency distribution, Pearson\u27s correlation analysis, one-sample t-test, and multiple regression techniques were used to assess the collected data. According to the findings, marketing mix factors impact customer satisfaction for service-oriented firms such as banks as they do for customers of tangible goods. Furthermore, the findings revealed that the attributes of \u27People,\u27 \u27Price,\u27 and \u27Product,\u27 which are elements of the marketing mix for bank settings, are highly correlated and have the most significant effects in predicting customer satisfaction of commercial banks in Rajshahi division of Bangladesh. The findings have important ramifications for bank executives, as they can be used to build future banking strategies based on them