Browsing by Author "Hossain, Maruf"

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Internship Report on Audit Procedure of Chowdhury Emdad & Co. Chartered Accountants
(Daffodil International University, 2025-09-09) Hossain, Maruf
This report entails a detailed discussion of the audit processes that are being carried out in Chowdhury Emdad & Co. Chartered Accountants (CEC) which is a leading CA firm in Bangladesh. The study is prepared as a part of the coursework under Bachelor of Business Administration (BBA) degree requirement in Daffodil International University and carried out on the basis of first-hand internship and backed by primary and secondary data. The main aim of the report is to comprehend and study the audit operations of CEC, such as the engagement operations, audit planning, audit execution, and reporting. The report is organized into multiple chapters which include background history of the firm, audit procedures, internship duties and obligations, dilemmas and experience of the learning process. Voucher checking, helping with the audit fieldwork, and preparing working papers, as well as helping with tax-related documentation were some of the tasks done during the internship, which exposed me to the real-life auditing practices. The report also outlines the procedures that CEC undertakes in external audits such as risk assessment, gathering of evidence and audit sampling as per the Audit Practice Manual of ICAB and international standards. Irrespective of the constraints like time constraints, lack of access to confidential information, and little use of modern accounting software, the internship provided useful information on how chartered accountancy firm work. The report ends with the recommendations on how the engagement of the intern can be improved, and the efficiency of the audit can be increased with the involvement of digital tools and organized training programs. The research does not only integrate academic knowledge with the practice but also adds practical value to the audit picture in Bangladesh.
Optimizing Wheat Growth and Yield: The Synergistic Effects of Nitrogen and Silicon Levels
(Asian Journal of Research in Crop Science, 2024-11) Hossain, Maruf; Rana, Sohel; Nasim, Roconuzzaman; Rahaman, Sadia; Jote, Jannatul Ferdouse; Shahrin, Kazi Rifat; Begum, Mahfuza; Hasan, Ahmed Khairul
Enhancing wheat production is essential to meet global food security needs, especially in sustainable agriculture. Among nutrient management practices, Nitrogen (N) and Silicon (Si) are known to improve growth and stress resilience in crops. However, while the individual effects of N and Si on crop performance are well-documented, limited research has explored their combined influence on wheat growth and yield. This study aimed to address this gap by evaluating the synergistic effects of N and Si fertilizer levels on wheat agronomic performance. A field experiment was conducted at the Agronomy Field Laboratory, Bangladesh Agricultural University, Mymensingh, from November 2022 to March 2023. The experiment utilized wheat variety BWMRI 3 in a two-factor Randomized Complete Block Design (RCBD) with three replications. Treatments consisted of four N levels (0, 80, 120, and 160 kg N ha-1) and four Si levels (0, 100, 150, and 200 kg Si ha-1). Statistical analyses using R programming revealed that the combination of 120 kg N ha-1 and 150 kg Si ha-1 (N2:S2) resulted in the highest growth and yield performance, including a 48.32% increase in tiller number, 33.63% improvement in effective spikelets, 12.97% increase in 1000-grain weight, 34.54% rise in grain yield, and a 15.88% increase in biological yield compared to the control (without N and Si). The findings indicate that the combined application of 120 kg N ha-1 and 150 kg Si ha-1 significantly enhanced wheat growth and yield, suggesting that integrating these nutrient management practices is an effective strategy for optimizing wheat production, ultimately contributing to both higher yields and sustainable agriculture.
Virtual reality simulation for motion sickness
(BRAC University, 2019-09) Hossain, Maruf; Alam, Md. Ashraful
Motion sickness, sea sickness and flight sickness are some of the common phenomena are faced by many. However this type of sickness can be treated through regular encounters of different situations which trigger such sickness. Such situations can be virtually created with the help of VR technologies. My proposal was to design a game like virtual environment where situations are virtually created to trigger motion sicknesses which can then be gradually overcome while playing the game. The game generates a video output for the left eye and the right eye to give a stereo graphic effect which generates the virtual reality. The devices we may need to experience such environments are a graphics card with powerful rendering attributes and VR headsets for HTC vibe, Google cardboard or Samsung Oculus.