Browsing by Author "Hasan, Rashedul"

Now showing 1 - 9 of 9

Customer Participation, Value, Satisfaction, Trust and Loyalty
(Academy of Strategic Management Journal, 2019) Hossain, Md. Shakib; Hasan, Rashedul; Kabir, Sara Bintey; Mahbub, Nafisa; Zayed, Nurul Mohammad
The paper is mainly accentuate on exploring the interactive and inter-relation strategic option that a firm can pull off competitiveness through the collaboration of customer participation, customer value, customer satisfaction, customer trust and unquestionably the optimization of customer loyalty. A simple random sampling method has used as an instrument for exploring the compelling and articulate result and the data analysis has employed confirmatory factor analysis and structural equation modeling method to accumulate the concreteness and validation. It has observed that customer participation is positively make consequence over customer value and subsequently customer value makes affirmative impact on the customer satisfaction and customer trust very predominantly and that reflects positively over the customer loyalty as well.
Drivers of Intellectual Capital Disclosure among Listed Banks in Bangladesh.
(2017-09-21) Mohammad, Niaz; Hasan, Rashedul; Alam, Mohammad Faridul
This study investigates the impact of corporate governance on intellectual capital (IC) disclosure in the banking industry of Bangladesh. A total number of 30 banks listed in Dhaka Stock Exchange are selected, and data regarding various measures of governance and IC disclosure are extracted from the annual report of 2015. Generalised Method of Moments (GMM) proposed by [1] in 1991 is used to cope with the endogeneity issue evident with the empirical model. The result shows that governance has a significant association with IC disclosure among selected banks in Bangladesh. Board size has a negative impact on performance. Board independence, on the other hand, was not found to have a significant impact on IC disclosure. Only bank size has a positive impact on the extent of IC disclosure. In light of the propositions of agency theory, the study advocates for the smaller board for banks operating in Bangladesh.
Governance, corporate reputation and intellectual capital disclosure
(Zant World Press, 2017-09) Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul
This study focuses on developing a conceptual framework for examining determinants that influence intellectual capital reporting and relies on a critical review of the literature. Indexed journals are reviewed, and evidence is drawn to develop a model examining possible determinants of intellectual capital reporting. Data for the study was gathered from the annual reports of 40 banks listed on the Dhaka Stock Exchange. Findings of the paper established a corporate reputation as a significant positive determinant of IC disclosure. Regulators will be benefited from the model as it can provide guidance in implementing uniform guidelines for IC disclosure. The conceptual framework developed in the paper is first of its kind and thus contributes to the body of IC literature.
Governance, Corporate Reputation and Intellectual Capital Disclosure.
(Zant World Press, 2017-09) Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul
This study focuses on developing a conceptual framework for examining determinants that influence intellectual capital reporting and relies on a critical review of the literature. Indexed journals are reviewed, and evidence is drawn to develop a model examining possible determinants of intellectual capital reporting. Data for the study was gathered from the annual reports of 40 banks listed on the Dhaka Stock Exchange. Findings of the paper established a corporate reputation as a significant positive determinant of IC disclosure. Regulators will be benefited from the model as it can provide guidance in implementing uniform guidelines for IC disclosure. The conceptual framework developed in the paper is first of its kind and thus contributes to the body of IC literature.
Impact of Intellectual Capital on Profitability - Conventional versus Islamic Banks
(Yalova University, 2017-03) Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul
Intellectual capital has been found to have a significant association with profitability in the financial sector of various parts of the world. As a result, this study aims to empirically investigate the relationship between intellectual capital and financial performance of twentyseven private commercial banks for the year 2013 in Bangladesh. Annual reports for the relevant year of the selected banks have been used to gather secondary information for the empirical models based on Pulic’s VAIC model. Stepwise regression was performed for the full sample, conventional and Islamic banks separately. The analysis indicates that both VIAC and its components have a significant association with profitability. Results for conventional and Islamic banks established different components of VIAC as a significant predictor of bank’s profitability. A future study including all financial institutions could provide a better estimate of the impact of intellectual capital on profitability for the finance sector.
Impact of Intellectual Capital on Profitability – Conventional versus Islamic Banks.
(Istanbul Business Academy, 2017-04) Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul
Tax 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.
Sleep Analysis by Using Minimum EEG Lead System
(Department of Electrical and Electronic Engineering, Islamic University of Technology (IUT), Board Bazar, Gazipur-1704, Bangladesh, 2014-11-15) Khan, Sifat Shahriar; Ahmed, Ashfak Uddin; Hasan, Rashedul
Each and every day, thousands of people lose their lives in accidents occurring in roads and highways all over the world. Although there are many factors behind these collisions, one of the most significant reasons is drowsy driving. Drowsiness is a serious issue for the drivers since driving needs a sustained attention. So detection of drowsiness is necessary to prevent drowsy driving. By analyzing different bio-logical signals, we can point out drowsiness and fatigue level of a driver. Studies are going on to find systems capable of monitoring the biological condition of a driver and issuing warnings during the instance of drowsiness and inattention. Electroencephalogram (EEG) is the electrical activity of brain which is easily affected by fatigue and sleep deprivation. In this study, we are proposing a drowsiness detection system using frequency domain analysis and power spectral analysis of a single channel EEG signal. Here we propose an algorithm for differentiating between normal and sleepy condition. Thus drowsy driving and its subsequent catastrophe can be avoided by monitoring the brain activity of the driver and taking proper measures based upon the detection of drowsiness.
Tax Compliance in Bangladesh – A Structural Equation Modelling Approach.
(Asian Business Consortium, 2017-09) Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul
Tax 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.
Tax Performance in Bangladesh: A Study in the Context of Post Vat Era.
(2017-04-28) Alam, Mohammad Faridul; Mohammad, Niaz; Hasan, Rashedul
As a developing country, Bangladesh has one of the world’s lowest tax to GDP ratios since long (by their account it has stood 10.5 percent in the most recent year 2015-16), which is one of the lowest among its neighboring countries and similar economies. Although the country has been suffering from an average budget deficit of 4.22 percent of GDP for the most recent five years, around 84% of its government revenue comes from tax. National Board of Revenue (NBR), as the apex body collects almost 96% of the tax revenue where the contribution of direct and indirect tax is around 38% and 62% respectively. Since its inception in 1991, VAT has been dominating in the total tax structure contributing around 35% of the total tax revenue followed by income tax (33%). This paper aims at analyzing the tax performance of Bangladesh in the context of Post VAT era.