Acquired immune deficiency syndrome(AIDS)is the name used to describe several potentially life-threatening infections and disorders that happen when HIV has severely compromised the immune system.The primary effect of...Acquired immune deficiency syndrome(AIDS)is the name used to describe several potentially life-threatening infections and disorders that happen when HIV has severely compromised the immune system.The primary effect of HIV is to decrease host immunity,exposing the host to external pathogens.The development of pharmaceutical drugs that directly cure the infection is crucial because of the current wide-ranging epidemic of HIV.Most therapeutic anti-HIV drugs are nucleosides.However,their high toxicity and potential for drug resistance restrict their use.Many of the most effective clinical drugs used to inhibit HIV,the activation of latent HIV,and AIDS have been obtained from natural sources.This review focuses on potential natural medicinal products for treating and managing HIV and AIDS.Notwithstanding,further clinical research studies are needed to understand the subject and its dynamics.展开更多
Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environme...Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.展开更多
Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analy...Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution.展开更多
The purpose of this study is to look at the impact of accounting information systems on the economy.The study has been directed based on the analytical and theoretical.It observed a total of 500 respondents.To run the...The purpose of this study is to look at the impact of accounting information systems on the economy.The study has been directed based on the analytical and theoretical.It observed a total of 500 respondents.To run the research and to get informative results,this paper used primary data.It uses the Chi squire test,ANOVA tests,and Multinomial Logistic tests for analyzing the results.It calculates the data with the help of IBM statistical packages for social science(SPSS).This paper assumes that AIS is beneficial for Bangladeshi organizations,which contributes to the economic development of Bangladesh.However,it finally shows that this system has a gap between what accounting information systems are&what should be.This paper suggests that an organization may get potential benefits through the implementation of AIS in Bangladesh.It also will be benefited stakeholders from implying it.The paper conducts based on the listed financial organizations of Bangladesh.This is the main limitation of this study.It is the first work in Bangladesh based on my knowledge.It provides accurate information to all stakeholders that help them to the right decision.It will also help to improve the economic development of Bangladesh.展开更多
The main motive of the study is to explore the financial position of prominent industries in Bangladesh to give direction to investors for sound investment decisions.The Altman Z-score model has been used to assess th...The main motive of the study is to explore the financial position of prominent industries in Bangladesh to give direction to investors for sound investment decisions.The Altman Z-score model has been used to assess the financial soundness of the 23 companies of five prominent industries in Bangladesh.Secondary data have been collected from the annual reports of the selected companies.This study found that 20%and 40%of the selected companies of the ceramic industry and tannery industry fall on the safe form respectively that means where investors can invest without any doubt as they are financially sound.Similarly,28.57%,40%,and 25%of the selected companies of cement,ceramic,and paper and printing industries stand in the grey zone respectively which indicates the companies have a good chance of bankruptcy within two years.Again 71.43%,40%,75%,60%,and 100%of companies in the cement,ceramic,paper&printing,tannery,and jute industries’financial conditions are not satisfactory respectively as they fall in the distress zone.And only 20%of the selected industries fall in the safe zone.That means the overall financial soundness of the selected industries is not well.This study will be an important source for further study in the field of credit strength measurement.Every actor of society those are involved in the business(investors,lenders,workers,suppliers,financial institutions as well as the economy itself)can be able to make adequate decisions by the findings of the study.展开更多
基金funding this work through the Large Research Group Project under grant number RGP.02/513/45.
文摘Acquired immune deficiency syndrome(AIDS)is the name used to describe several potentially life-threatening infections and disorders that happen when HIV has severely compromised the immune system.The primary effect of HIV is to decrease host immunity,exposing the host to external pathogens.The development of pharmaceutical drugs that directly cure the infection is crucial because of the current wide-ranging epidemic of HIV.Most therapeutic anti-HIV drugs are nucleosides.However,their high toxicity and potential for drug resistance restrict their use.Many of the most effective clinical drugs used to inhibit HIV,the activation of latent HIV,and AIDS have been obtained from natural sources.This review focuses on potential natural medicinal products for treating and managing HIV and AIDS.Notwithstanding,further clinical research studies are needed to understand the subject and its dynamics.
文摘Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.
文摘Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution.
文摘The purpose of this study is to look at the impact of accounting information systems on the economy.The study has been directed based on the analytical and theoretical.It observed a total of 500 respondents.To run the research and to get informative results,this paper used primary data.It uses the Chi squire test,ANOVA tests,and Multinomial Logistic tests for analyzing the results.It calculates the data with the help of IBM statistical packages for social science(SPSS).This paper assumes that AIS is beneficial for Bangladeshi organizations,which contributes to the economic development of Bangladesh.However,it finally shows that this system has a gap between what accounting information systems are&what should be.This paper suggests that an organization may get potential benefits through the implementation of AIS in Bangladesh.It also will be benefited stakeholders from implying it.The paper conducts based on the listed financial organizations of Bangladesh.This is the main limitation of this study.It is the first work in Bangladesh based on my knowledge.It provides accurate information to all stakeholders that help them to the right decision.It will also help to improve the economic development of Bangladesh.
文摘The main motive of the study is to explore the financial position of prominent industries in Bangladesh to give direction to investors for sound investment decisions.The Altman Z-score model has been used to assess the financial soundness of the 23 companies of five prominent industries in Bangladesh.Secondary data have been collected from the annual reports of the selected companies.This study found that 20%and 40%of the selected companies of the ceramic industry and tannery industry fall on the safe form respectively that means where investors can invest without any doubt as they are financially sound.Similarly,28.57%,40%,and 25%of the selected companies of cement,ceramic,and paper and printing industries stand in the grey zone respectively which indicates the companies have a good chance of bankruptcy within two years.Again 71.43%,40%,75%,60%,and 100%of companies in the cement,ceramic,paper&printing,tannery,and jute industries’financial conditions are not satisfactory respectively as they fall in the distress zone.And only 20%of the selected industries fall in the safe zone.That means the overall financial soundness of the selected industries is not well.This study will be an important source for further study in the field of credit strength measurement.Every actor of society those are involved in the business(investors,lenders,workers,suppliers,financial institutions as well as the economy itself)can be able to make adequate decisions by the findings of the study.
