A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Dey, Suman
- Comparison of Profitability of Listed Pharmaceutical Companies of Bangladesh
Authors
1 Department of Accounting and Information Systems, University of Chittagong., BD
2 Chittagong University of Engineering & Technology (CUET)., BD
3 Department of Management Studies Premier University., BD
Source
Journal of Commerce and Accounting Research, Vol 2, No 2 (2013), Pagination: 33-38Abstract
Pharmaceutical industry is technologically the most advanced manufacturing industry in Bangladesh and the third largest industry in terms of contribution to government's revenue. The industry contributes about 1% of the total GDP. There are about 250 licensed pharmaceutical companies in Bangladesh. Currently a little over 100 companies are in production. According to IMS, a US-based market research firm, the retail market size is about BDT 84 billion as on 2011. Based on IMS report for the fourth quarter 2011, Square pharmaceutical holds the top market share in the retail market (18.7%), followed by Incepta and Beximco pharmaceutical. This sector fulfills 97% of the local medicine requirement. Besides, it is exporting chemicals and pharmaceutical products to global market including European market. The professional think tank, quality management, innovative ideas, government support are the key factors for the development of this sector. Hence the present study reports the profitability of two listed pharmaceutical companies of four year accounting period from 2008 to 2011. The analysis shows that average profitability indicators for Square are higher than Beximco, except gross profit ratio and operating profit ratio. On the other hand, the six other profitability indicators of Square are much higher than that of Beximco and go with the industry norm. Beximco has not been able to attain industry average net profit ratio, return on investment and return on equity, cash flow margin and cash return on assets.Keywords
Profit, Profitability Indicators, Square And Beximco Pharmaceutical Industry
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- Corporate Governance Reporting in Bangladesh: A Study of Selected Listed Private Commercial Banks of Bangladesh
Authors
1 Chittagong University of Engineering &Technology (CUET), BD
Source
International Journal of Business Ethics in Developing Economies, Vol 5, No 1 (2016), Pagination: 25-34Abstract
Corporate Governance (CG) largely determines how well the interests of the stakeholders are being maintained. This study has been opted for in-depth inquiry into the corporate governance disclosure practices in the annual reports of the selected listed banking companies in Bangladesh. The study finds that all the sample companies disclose corporate governance information as per regulatory requirements laid down in Clause 1.5 of the SEC Notification, 2012. The focus of this study was to empirically examine the mandatory corporate governance disclosure and the relationship between various corporate attributes and with the level of that mandatory disclosure of the banking companies of Bangladesh. The study revealed that Bangladeshi banking companies have high level of compliance to the mandatory corporate governance disclosure and the variables of board size, ownership, board composition, and profitability have significant impact in the corporate governance disclosure. However, the inclusion of the separate section of 'Corporate Governance Reporting' in the annual reports and suggested guidelines for mandatory list of items to be included in the report is a milestone for Bangladesh. For the purpose, the study has developed a questionnaire based on recent literature survey and have gathered the opinions of the executives of three sample banks under the framework of likert's 5 point scale. The gathered primary data have been properly analysis by a number of descriptive statistics, such as, Mean, Standard Deviation, ANOVA and Post hoc multiple comparison tests.Keywords
Corporate Governance, Commercial Banks, Clause 1.5 of SEC Notifications 2012, Mandatory Disclosure, Corporate Social Responsibility.- Exploring the Links Between Preference and Fish Consumption: Acase of Post-Graduate Students of Fisheries Science
Authors
1 ICAR- Central Institute of Fisheries Education, Mumbai, IN
Source
Indian Journal of Economics and Development, Vol 6, No 11 (2018), Pagination: 1-6Abstract
Objectives: This paper aims to bring out the causal relationship between fish preferences and its consumption pattern among the fisheries science postgraduate students who migrated from a different part of India for higher educations in the Institute of ICAR-CIFE at Mumbai. It also studied the primary factors which are responsible for the fish consumption and also addressed the number of ways that may bring awareness among the consumers to increase the fish consumption in their locality.
Methods/Statistical analysis: The samples for the study were collected randomly with the help of random tables; a total of 30 postgraduate respondents was collected at ICAR-Central Institute of Fisheries Education placed in Mumbai. Descriptive statistics viz., frequency and percentage analysis were used for the analysis. The responses are represented graphically as well as in tables for the better understanding. The rank-basedquotient (RBQ) was used to rank consumer preferences regarding different forms and the primary factors which are responsible for the selection of most preferred fish species.
Findings: The findings of the study depicted that maximum respondents were from Tamil Nadu (16.7%) followed by Kerala (13.3%) and Chhattisgarh (13.3%). It was also found that majority (55.41%) of the respondent’s preferred freshwater fishes while 44.59% were in favor of marine fishes. The results of the study also indicated that the factors which are responsible for selecting a different form of fish for consumption were primarily by taste (91.33%) followed by availability (81.33%) and affordable price (57.33%) and the knowledge of fish cooking skills (37.33%). The study added further that there is a less preference among the respondents about the consumption of marine fishes as compared to the freshwater fisheries due to the several criteria viz., taste, availability, affordability and the cooking skills.
Application/ Improvement: The finding of the study will provide an idea about the fish preferences and consumption pattern among the consumers since it covers the respondent from different parts of India at a single sampling site. It supports the marketing companies to spot the target consumers by focusing their demands, which also strengthen the supply/value chain of the fish marketing by reducing the number of intermediaries. Increasing the availability of fish and fishery products through online marketing, direct marketing, availability of various recipes of preparing marine fishes in the form of books or leaflets, creating awareness about the nutritive value of fish, availability of processed fish product (value addition and hygienic condition), year-round availability of fish, advertisement through mass media are the suggestions for fostering better fish marketing and efficient fish consumption.
Keywords
Fish Preference, Consumption Pattern, Nutrition, Marketing Strategy.Full Text
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