The Millennium University Journal最新文献

{"title":"Disclosure of Property, Plant and Equipment as per BAS #16: A Study on Selected Pharmaceutical Companies in Bangladesh","authors":"Shakawat Hossain","doi":"10.58908/tmuj.v4i1.20","DOIUrl":"https://doi.org/10.58908/tmuj.v4i1.20","url":null,"abstract":"Disclosure practices of pharmaceutical companies in Bangladesh as per BAS-16 are not well structured at all although Companies Act, 1994, Bangladesh Securities Exchange commission Rules 1987 are followed strictly. The major reasons for non- compliance is that the application of BAS-16 is not made mandatory up till now. Details of measurement basis, depreciation methods used, useful life of assets, gross carrying amount, nature of impairment of assets etc. are not disclosed at all. This affects the decision making of the stakeholders. There is ample scope for developing the fair disclosure of Property, Plant and Equipment in consistence with the requirements of BAS-16.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126843012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An Analysis of Socio-Economic Condition of Female Readymade Garments’ (RMG) Workers in Dhaka City","authors":"","doi":"10.58908/tmuj.v4i1.26","DOIUrl":"https://doi.org/10.58908/tmuj.v4i1.26","url":null,"abstract":"The RMG sector of Bangladesh is playing a vital role to generate massive employment, particularly a significant portion of female workers are engaged in this sector. Therefore, this industry is treated as a leading contributor to generating female employment in Bangladesh. Before analyzing the living condition of the RMG female workers, we should have to know about the income of the RMG female workers. Study shows that 42% of female RMG workers are satisfied, and 16% of the workers are dissatisfied, and 31% of the workers do express their opinion regarding their earning. In most case, female workers is the only one earning members in the family Satisfaction level of the workers is a subjective judgment. The housing condition of female workers in Dhaka city is not well at all. In our survey observed that the maximum number of the garments workers stay in the rural and overcrowded area in Dhaka city like workers who live in Hazaribag, Kamrangirchor, who works in the factory located at Panthapath. The workers of RMG sectors are involved in the direct physical effort every day. According to the Bangladesh Labor Act of 2006, the maximum working hours of garment workers is 8 hours. But they have to work over 8 hours per day. But most of the female workers have to work over 8 hours. This has a look at indicates that that female garment workers in Dhaka city are doing work on an average of 10.5 hours in the garment factory, but they receive an average salary less than Tk. 6500 per month. Already the government fixed the minimum wages for their better standard of living. But it is not sufficient for the garment works to live in Dhaka city. The government should take steps to improve the wage structure and living conditions as well as socio-economic situations of garments workers.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"190 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134089344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Contrastive Analysis of Various Speech Acts Events in English and Bangla","authors":"S. M. Kamal","doi":"10.58908/tmuj.v3i1.16","DOIUrl":"https://doi.org/10.58908/tmuj.v3i1.16","url":null,"abstract":"In the early years (i.e. the 1950s through the 1970s), the contrastive analysis was limited only in the grammatical structure and phonology. At present, more effort is given on speech acts and its behavior. Contrastive analysis is based on similarities and dissimilarities between two or more languages. Crystal (1992) has defined contrastive analysis or contrastive linguistics as the identification of points of structural similarity and difference between two languages. Speech acts mean a minimal functional unit in human communication. According to Green (2009), ‘speech acts are staple of everyday communicative life’. Generally, we perform speech acts when we offer an apology, greeting, request, complaint, invitation, compliment, or refusal. A speech act might contain just one word, as in \"please\" to perform a request, or several words or sentences: \"Please help me.\" In this paper, the main focus is highlighting the contrastive analysis of various speech acts events in English and Bangla with regard to range, frequency, structure, formality, and politeness etc.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124093813","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of Banking in Sustainable Financing: Case of Bangladesh","authors":"","doi":"10.58908/tmuj.v3i1.19","DOIUrl":"https://doi.org/10.58908/tmuj.v3i1.19","url":null,"abstract":"","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125422084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Contemporary Global Development of Migrant Workers: A Study of Human Rights Violation","authors":"","doi":"10.58908/tmuj.v3i1.21","DOIUrl":"https://doi.org/10.58908/tmuj.v3i1.21","url":null,"abstract":"Migration has become a common practice around the world for various purposes and it is not new phenomenon. There is no continent, no region of the world, which does not have its contingent of migrant workers. Population is one of the elements for the formation of a state. When population increases excessively and consequently, living style becomes difficult and they want to move from one place to another place. For the protection of the migrants, there is a set of such international instruments do exist to protect and promote their rights. It is needed to recognize and establish migrant worker’s rights in our national migration policy for a safe, humane and right based international migration. In this paper, it is tried to focus on the major problems of that is faced by the migrants because of the violation of human rights.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125445954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Nexus between Population Growth Rates, Number of Registered Doctors, Number of Health Complexes and Economic Growth in Bangladesh: A VECM Analysis","authors":"","doi":"10.58908/tmuj.v3i1.18","DOIUrl":"https://doi.org/10.58908/tmuj.v3i1.18","url":null,"abstract":"The aims of this paper were to investigate the impacts of the number of registered doctors, number of thana health complexes, and population growth rates on economic growth, to determine the responses of economic growth due to shocks in independent variables, and to illustrate the fluctuations of economic growth due to shocks in independent variables in the short run and long run. Annual time series data were used for the study from 1980 to 2016. Augmented Dicky-Fuller test was applied to check the annual time series data are stationary or not. Johansen test was used to investigate the long-run relationship among the variables. Applying VECM I have seen that in the long run the impacts of the number of registered doctors and population growth rates on economic growth were negative while it was positive for the number of health complexes. On the other hand, in the short run, the impacts of population growth rates and the number of health complexes were positive on economic growth and the impact of the number of registered doctors was negative. Analyzing impulse response function (IRF) I have observed that the responses of gross domestic product due to shocks in the number of registered doctors, number of health complexes, and population growth rates were positive and increasing. Employing the variance decomposition model I have found that in the long run for the number of registered doctors and population growth rates, fluctuations of the gross domestic product increased significantly. But for the number of health complexes, fluctuations of the gross domestic product remained constant for the long run.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127486537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of BKB in Agricultural Financing: Challenges and Prospects","authors":"","doi":"10.58908/tmuj.v3i1.17","DOIUrl":"https://doi.org/10.58908/tmuj.v3i1.17","url":null,"abstract":"‘Food for all’ is the prime commitment of the present government. As such the government has given top priority to agriculture sector to achieve self-sufficiency in food grains by 2013 through increased production. In fact, agriculture is regarded as the most important sector of Bangladesh economy. Though the direct contribution of the agriculture sector has decreased slightly, it has indirect contribution to the overall growth of GDP. The broad objective of the study is to highlight the socio- economic impact of the agricultural credit given by BKB during the FY 1999-2000 to FY 2014-15. Data and information considered relevant have been presented and analyzed in some cases up to FY 2014-15). Methodology of the study consists of selection of sample, preparation of questionnaire, nature and sources of data, judging the validity of data, techniques of data analysis, selection of dependent and independent variables, testing of hypotheses and evaluation techniques of financial performance of bank etc. The present study includes Head Office and ten branches of BKB during the Dhaka, Narayangonj, Gazipur, Jhenidah and Kushtia district. The branches of Dhaka division are Narayangonj sadar, Fatullah, Rupgonj, Tongi, Savar, Beleswar and Dhamrai. Jhawdia, Vatoi Bazar, Khoksha branches are selected from Kushtia and Jhainaidah district of Khulna division. Branches are selected on the basis of availability of data and convenience in data collection. Two divisions have been selected for a comparative study of their differences. 50 executives from Head office, five officers and staff and fifty borrowers from each of the branches have been selected from the list of the borrowers and their presence at their branches. Various statistical tools like Mean, Standard Deviation, Coefficient of Variation, Time Series Analysis, Ratio Analysis and Percentage are used for interpreting variability, uniformity, stability and consistency of data. MS-Excel and SPSS Program are used for data analysis. The present study concludes that there is a moderate positive correlation between cost of fund and recovery rates and highly positive correlation between volume of disbursement and recovery rates during the study periods of BKB. There is a significant difference in loan disbursement among the divisions and there are significant variations in loan disbursement among the various years during the study period. Recovery is not correlated with the sex of the borrowers. But other socio-economic indicators of the borrowers like education, age, number of children, land holding, income, expenditure and savings are positively correlated with the recovery of the loan. Among the sampled borrowers 87% were male and 13%were female respectively. It is suggested that BKB may give attention for women for disbursing loan. Average age of borrowers is 44 years. All sample borrowers said that they have been sanctioned loan less than their demand by BKB. BKB should sanction loan according to the actual ","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"9 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134091274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Experience in Readymade Garments Export: A Study on Global Context","authors":"","doi":"10.58908/tmuj.v2i1.13","DOIUrl":"https://doi.org/10.58908/tmuj.v2i1.13","url":null,"abstract":"This research investigates potential markets for Readymade Garments (RMG) sector to facilitate the sustainable development goal (SDG) of Bangladesh. The economic contribution from RMG through export income, industrialization and employment to the overall economy of the country is on an increasing trend. This research takes a mixed approach based on both primary interview and secondary data on the RMG sector potentials in the country. This study is timely, as the recent financial crisis in the developed world has drawn an element of threat on the sustainability of this sector. This calls for search of alternative markets, which are less vulnerable to such global financial crisis. This study suggests a few potential markets, which may become prospective alternatives, such as China, Brazil, Russia, South Africa and India.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114973951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dowry Deaths in Bangladesh: A Study on Obligation under International Covenant on Civil and Political Rights","authors":"","doi":"10.58908/tmuj.v2i1.14","DOIUrl":"https://doi.org/10.58908/tmuj.v2i1.14","url":null,"abstract":"The dowry system has been included in Bangladeshi Marriage system from Hindu marriage culture. In the rural areas, impact of this system is highly visible where it is treated as an essential component of every marriage contact. Dowry system has become a deep –rooted social custom and for this, many women are murdered, or they commit suicide. Interestingly, these incidents are caused those are vowed to protect them legally and socially. In Bangladesh, different kinds of laws have been introduced to minimize the social menace. Bangladesh is the member of International Covenant on Civil and Political Rights where right to life and prohibition on arbitrary deprivation of right to life is ensured. But non payments of dowry deaths are on the rise despite legal intervention. This paper attempts to explain that lack of enforcement of anti-dowry laws, and also non-fulfillment of human rights obligation as mentioned in International Covenant on Civil and Political Rights by Bangladesh, are the main causes of dowry related maltreatments and even deaths of the young married women.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123881371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluation of Financial Performance of Commercial Banks in Bangladesh: Comparative Study Based on CAMEL Approach","authors":"","doi":"10.58908/tmuj.v2i1.22","DOIUrl":"https://doi.org/10.58908/tmuj.v2i1.22","url":null,"abstract":"Banking industry plays a very important role to the economy of Bangladesh and the financial performance measurement is one of the major considering factors for the banks. The study attempts to analyses and compares the financial performance of Islamic and Conventional commercial banks operating in Bangladesh during 2011 to 2015 using secondary data by applying CAMEL model and other relevant statistical tools. The study revealed that Islamic banks perform better than Conventional banks in terms of capital adequacy, assets quality, and management quality and earnings ability. However, Islamic banks had a weaker liquidity position in comparison to Conventional banks. This study also found that, there is no significant difference between the two banking categories except liquidity position. This study also revealed that under Islamic banking system Al-Arafah Islamic Bank and Exim Bank Limited performed better than other Islamic banks and under Conventional banking system Mercantile Bank Limited and Dutch-Bangla Bank Limited performed better than other conventional banks among the selected banks in the selected time period. The findings of the study will help to increase the confidence and consciousness in the partaking banks in Bangladesh. Finally, some suggestions and recommendations have been provided to increase financial performance of selected banks which will insure those banks sound positioning in banking sector of Bangladesh.","PeriodicalId":376426,"journal":{"name":"The Millennium University Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129109313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}