IOSR-JBM   Volume-23 ~ Issue-3 ~ March 2021

Abstract: This study explores the impact of corporate governance on the financial performance of the Banking sector in Bangladesh. Here, the study is based on the secondary data from the annual reports of different commercial Banks listed in Dhaka Stock Exchange(DSE), articles and research papers. The sample of the study has been taken from the period between 2014 and 2018 of 30 banks. Multiple linear regression analysis is used as the statistical tool to measure the impact of corporate governance on the financial performance of banks. Financial performance is measured using the ROA, ROE, EPS and Tobin's Q. In this study, Board Size, CEO-Duality, Board Independence, Board Effectiveness, Audit Committee, and Resolution made in Annual General Meetings are taken as the independent variables and Firm Age, Firm Size is taken as the control variable while the performance measurement are taken as the dependent variable. This research highlights that corporate governance mechanism has a significant impact on firm performance namely ROA, EPS and Tobin's Q except for ROE.

Keywords: Corporate Governance, Firm Performances, Banking Sector, Bangladesh Perspective

[1]. Ahmed, E., & Hamdan, A. (2015). The Impact of Corporate Governance on Firm Performance: Evidence From Bahrain. International Management Review, Vol. 11 (No. 2), pp.21-37.
[2]. Ahmed, S. P., Zannat, R., & Ahmed, S. U. (2017). Corporate governance practices in the banking sector of Bangladesh:do they really matter? Banks and Bank Systems, Vo. 12 (No. 1), pp.27-35.
[3]. Alam, M. R., & Akhter, F. (2017). Impact of Corporate Governance on Performance of Commercial Banks in Bangladesh. The cost and Management, Vol. 45 (No. 4), pp.1-9.
[4]. Anwar, S. (2019, October 12). Corporate governance practices in Bangladesh. Retrieved February 24, 2020, from https://dailyasianage.com/news/200124/corporate-governance-practices-in-bangladesh
[5]. Arora, A. (2015). Literature Review Assessing the Relationship between Corporate Governance and Firm Performance. National Conference on Managing tomorrow: Issues and Challenges, Vol. 2, pp. pp. 394-424. India.

Abstract: The study investigated the cloud computer based accounting and corporate financial performance of manufacturing firms listed on the NSE using the ex-post facto research design. The study adopted the following objectives: To ascertain the pre and post application of NetSuite's impact on Return on Asset of listed Manufacturing firms in Nigeria; To determine the pre and post application of NetSuite impact on Return on Equity of listed Manufacturing firms in Nigeria for the period under study; To evaluate the pre and post application of NetSuite impact on the listed manufacturing firms Return on Capital Employed in Nigeria for the period under study..........

Keywords: Cloud Accounting, Financial ratios, Financial Performance

[1]. Bogdan, I. Iuliana, I. Andreea B. & Laura, T. (2013).traditional accounting vs.cloud accounting. ConferencePaper, Retrived on 11th 0ctober,2016 from https://www.researchgate.net/publication/267751382
[2]. Chinyao L., Yahsueh C., and Mingchang W. (2011).Understanding the determinants of cloud computing adoption, Industrial management& data systems, 1006-1023.
[3]. Onyali, I. (2015). CLOUD COMPUTING AND ACCOUNTING: A PARADIGM FOR IMPROVED CORPORATE PERFORMANCE.
[4]. Phillips B. A. (2012), How cloud computing will change accounting forever, available at: http://accountantsone.com/jobseekers/CloudComputing.pdf.
[5]. Pyke, J. (2009), Now is the time to take the cloud seriously, White Paper, available at: www.cordys.com/cordyscms_sites/objects/bb1a0bd7f47b1c91ddf36ba7db88241d/time_to_take_the_cloud_seroiusly_online_1_.pdf, accessed on 5.11.2011

Abstract: The current world is gradually shifting to an automated and technology-driven global society. The Artificial Intelligence (AI) is increasingly being considered as important in banking as well as financial services sector leading to the addition of new technologies to the sector. This study is focused on the uses, potential benefits and threats of AI especially in the financial sectors. For the study data have been collected mainly from the secondary sources including recent articles, newspapers' highlighting the AI applications, various banks' and financial institutions' website etc.
The study explores the AI applications.......

Keywords: Artificial Intelligence (AI), Financial sector, Blessings, Threats

[1]. Ahmed, E.S., (2019), Use of artificial intelligence in economic sector in Bangladesh. The daily observer, Published in June 3, 2019. Retrieved at: June15, 2020
[2]. Bagheri et. al. (2014), Financial forecasting using ANFIS networks with quantum-behaved particle swarm optimization (April 03, 2014). Available on: https://www.sciencedirect.com/science/article/pii/S0957417414001948
[3]. Buchanan, (2019), Artificial Intelligence in Finance. Journal and publisher: The Alan Turing Institute
[4]. Chan, Nayler, Raman, & Baker, (2019), Artificial intelligence applications in financial services. Journal and publisher: Asset Management, Banking and Insurance
[5]. Dirican, Cuneyt, (2015), The Impacts of Robotics, Artificial Intelligence On Business and Economics. Available on: https://cyberleninka.org/article/n/926024.pdf

Abstract: Background: Local governments are capable of providing public services, mobilizing community resources, stimulating private investment, expanding urban linkages, adopting national developments to local conditions and investing in local infrastructure. That's why this study examines the factors affecting tax revenue collection conducted at Urban Municipal Council in Zanzibar.
Materials and Methods: A quantitative research design was used with a sample of 65 respondents were chosen among workers and taxpayers. Data collected using questionnaire to get information from respondents and descriptive statistical techniques were used to........

Keywords: Tax revenue, Urban Municipal Council, Descriptive Statistics

[1]. Abel M.M.(2011) "Factors Affecting Own Source Revenue Collection in Local Government Authorities in Tanzania"
[2]. Allers&Ishemoi, L, (2010)' Fiscal capacity equalization in Tanzania.Local Government Studies.
[3]. Anitha M. J. Mtasiwa, (2013)"Factors Causing Inefficiency On Tax Revenue Collection In Tanzania.
[4]. Bill Supplement to the Zanzibar Government Gazet,2014
[5]. Chaudhry, I.S (2010). Determinants of Low Tax Revenue in Pakistan. Pakistan Journal of Social Sciences. Vol 30. No 2, December, 2010 pp 439-452

Abstract: To reduce risks of unpredicted events and increase the efficiency of the supply chain, planning under uncertainties and considering flexibility have become essential steps towards a robust supply chain. In this paper, we propose a model with multiple objectives that considers uncertainties and flexibility for designing a network of closed loop supply chain. The proposed model integrates two approaches that are physical programming and scenario-based robust optimization. This model is considered as the first attempt to solve the problem of a closed loop supply chain network design. To illustrate the usability of the proposed model, we provide a numerical experiment for designing a network of CLSC of the tire industry in Saudi Arabia..

Keywords: Physical programming, Uncertainties, Product substitution, Closed loop supply chain

[1]. D I ano , " redicting the impacts of epidemic outbreaks on global supply chains: A simulation-based analysis on the coronavirus outbreak (COVID-19/SARS-CoV-2) case," Transp. Res. Part E Logist. Transp. Rev., vol. 136, no. March, p. 101922, 2020.
[2]. B McCrea, "Will the COVID-19 Corona ir s Infect the World's S ppl Chains?," Modern Distribution Management: Intelligence for Distributors, 2020.
[3]. M A Ilgin and S M G pta, "Re erse Logistics," in Reverse Supply Chains: Issues and Analysis, S. M. Gupta, Ed. Boca Raton, Florida: CRC Press, 2013, pp. 1–60.
[4]. S. M. Gupta and M. A. Ilgin, Multiple Criteria Decision Making Applications in Environmentally Conscious Manufacturing and Product Recovery. Boca Raton, Florida: CRC Press, 2018.
[5]. M. A. Ilgin and S M G pta, "En ironmentall conscio s man fact ring and prod ct reco er (ECM RO): A re iew of the state of the art," J. Environ. Manage., vol. 91, no. 3, pp. 563–591, 2010.

Abstract: Gay marriage is the marriage of people of the same sex, legally or socially recognized. Homosexual marriages have been recorded at many places in human history. The Netherlands was the first country to legalize same-sex marriages where it gained legal recognition in 2001. Advocates of same-sex marriage argue that irrespective of sexual orientation, the benefits of marriage are a human right; whereas its adversaries oppose it on the basis of traditions, religion, parental concerns and other damages. The combination of gay couples is recognized in 14 countries. The present paper tries to produce a critical analysis on new trend of homosexual marriage in the world.

Keywords: Homosexual marriage; Importance; Reorganization; Section 377; Fatal marriage

[1]. Boswell, John (1995). Same-sex unions in premodern Europe. New York: Vintage Books. pp. 80–85. [2]. Bunson, M., Encyclopedia of the Roman Empire, Infobase Publishing, 2009, p. 259. [3]. Raifman, Julia; Moscoe, Ellen; Austin, S. Bryn; McConnell, Margaret (2017). "Difference-in-Differences Analysis of the Association Between State Same-Sex Marriage Policies and Adolescent Suicide Attempts". JAMA Pediatrics. 171 (4): 350–356. [4]. Vickers, D.L. (2006). "The Effects of Marriage, Civil Union, and Domestic Partnership Laws on the Health and Well-being of Children". Pediatrics. 118(1): 349–64. [5]. Herek, Gregory M. "Legal recognition of same-sex relationships in the United States: A social science perspective." American Psychologist, Vol 61(6), September 2006, pp. 607–21.

Abstract: The modern coffee shop culture in Colombo, Sri Lanka seems to be very competitive with the intense rivalry in the café industry. Due to the alluring coffee experience provided by the coffee shops in Colombo, Sri Lanka consumers tend to visit them for different purposes: dine-in, take-away food and beverages, studying, socialization, relaxation, work/business meeting over other alternative options available. Consumer purchasing behavior vary from one to another with the impact of the uniqueness offered in different coffee shops in terms of the servicescape of the coffee shop premises as a powerful marketing tool used by coffee shop managers. Hence, the research problem of this study is to identify and examine the impact of servicescape on consumer purchasing behavior with regards to choosing.......

Keywords: Servicescape; Consumer purchasing behavior; Coffee Shops

[1]. Ariffin, H. F. a. B. M. F. a. A. R. P. S. R., (2012). Restaurant's atmospheric elements: What the customer wants. Procedia-Social and Behavioral Sciences.
[2]. Choi, W.-S. a. L. S.-B., (2012). The effect of servicescape of an eco-friendly restaurant on customer perceived value, attitude and behavior intention. Culinary science and hospitality research.
[3]. Ellen, T. a. Z. R., (2014). Measuring the effect of company restaurant servicescape on patrons' emotional states and behavioral intentions. Journal of Foodservice Business Research.
[4]. Fornell, C. & Larcker, D. F., (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), pp. 39-50.
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Abstract: Industry is becoming increasingly digitalized. Major advances have been made in digital technology. More powerful hardware and software technology are being used continuously to improve computing power and data transmission. Technology, globalization, knowledge and competition have globally intensified the need for highly skilled workforces. Today, intelligent software solutions can use data generated by a factory to identify trends and patterns that can in turn be used to make manufacturing processes more efficient and reduce their energy consumption. The present study aims at analysing and predicting the impact of artificial intelligence on organisations and thereby on career growth. The primary objective of the study is to comment on the readiness of organisations to meet the challenges of the emerging revolution in industry and measures that can be adopted to develop skilled manpower in the disciplines concerned..

Keywords: Artificial Intelligence, Career Growth, Automation, Algorithms, Planning, Reasoning, Problem solving, Machine Learning

[1]. Graetz & Michaels, "Intelligent technologies and productivity spillovers: Evidence from the Fourth Industrial Revolution", 2018
[2]. Graetz, G and G Michaels (2015), "Robots at Work" - CEPR Discussion Paper 1335.
[3]. Acemoglu, D and P Restrepo (2017), "Robots and Jobs: Evidence from US Labor Markets", NBER Working Paper No.23285.
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[6]. Meghan Brown Posted on May15, 2018 https://www.engineering.com/AdvancedManufacturing/ArticleID/16954/Bridging-the-Skills-Gap-in-the-Manufacturing-Industry.aspx

Abstract: By analysing the approaches employed by project managers to deal with cultural differences, this paper hopes to shed light on the dynamics of international project teams. Two distinct intercultural practices—one involving the individual's development of tolerance and self-control and the other involving the use of trial and error in the context of relationship building—emerged from a survey of European project groups that engaged in cross-cultural collaboration. Profit from the global community or the culture of your profession. It is argued that there is still another method by which the effectiveness of cross-cultural endeavours can be enhanced. A rigorous evaluation of the cultural sensory process of the project's participants forms the basis for the organisation of cross-cultural patterns. The authors of this piece settle on an intercultural strategy for dealing with cultural differences among a global team of project developers.

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[4]. https://hi.hofstede-insights.com/introduction-to-cross-cultural-management123

Abstract: Today's changing economic scenario makes it essential that financial planning must start from early stage amongst youngsters. Youngster's knowledge in financial literacy improves their own money management skills and helps them to become financially responsible adults. Personal financial planning knowledge eases social pressure to enjoy a more comfortable lifestyle in college. The youngsters without financial knowledge are more likely to have ''Just Do It'' attitude. This leads to competitive consumption for immediate fulfillment that youngsters are more likely to spend borrowed rather than earned money. Youngsters who are financial literate, can have different attitude towards credit in comparison to youngsters without knowledge of financial planning

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