Rabiul Islam’s scientific contributions

The major goal of this study was to ascertain whether there was a significant correlation between changes in accounting practices and the demographics of Dinajpurdistricts street hawkers. 54 street hawkers of different ages, both male and female, responded. For this investigation, a self-administered questionnaire was used. Data was gathered using in-person interviews. Data were analyzed using chi-square, frequency, and mean. The level of significance for the alpha was fixed at .05. The corresponding percentages for men and women were 68.5 and 31.5, respectively. 37 percent of them reported having completed elementary school. This shows that the street economy is being driven by primary schooling. 27 percent of hawkers are between the ages of 31 and 40, and 55.6 percent have been working as hawkers for more than five years. The respondent profile indicates that there was no discernible correlation between street hawkers' accounting practices. According to the research, accounting practice is not influenced by factors such as age, gender, education level, or years of experience.

Article History This study ascertains the associations of the macroeconomic variables with external debts, the impacts of external debts on annual GDP, GDP growth, and per capita income, and the timing effects on the economic variables of Bangladesh. The analysis is inferential and eight hypotheses have been set and tested with the regression analysis. To complete the study, the chi-squared test and Durbin-Watson test have been used along with trends and growth analysis. The results of the study reveal that the budget deficit, current account deficit, and defense budget have a positive association with external debts. Furthermore, foreign direct investment, foreign exchange reserve, foreign remittance, and trade of balance have a negative association with external debts. The external debts have no negative impact on annual GDP, GDP growth, and per capita income. Finally, there is a significant timing effect on the economic variables of Bangladesh during the study period. Contribution/ Originality: This study identifies the risk of external debts and suggests sources for foreign direct investment, exchange reserve, remittance, and trade balance, and advises to reduce the budget deficit, current account deficit, and defense budget for sustainable growth and development which is first time attempt in context of Bangladesh. This study's findings can be used to take fruitful measures by the concerned authority in response to external debts.

This paper represents an outline of the contribution of Value Added Tax (VAT) in Bangladesh in association with the GDP growth rate, the annual budget amount, and total government revenues from the beginning of vat introduction in Bangladesh. We constructed a correlation matrix using the Pearson and Spearman correlation methods, which was then visualized using a Heatmap to visualize the relationship between the variables. To evaluate the association among the variables, three hypotheses have been set and tested using ANOVA, Pearson correlation, and Spearman correlation. The data set have been developed from secondary sources combing the data of VAT revenues, GDP growth rate, the annual budget amount, and total government revenues from the very beginning of VAT's introduction in Bangladesh (1991-2020) to complete the study and test statistical models. According to our findings, VAT makes a significant contribution to government income generation, resulting in the coverage of budgeted revenues and contributing to consistent GDP growth. VAT, as an indirect tax, is now seen as a powerful fiscal weapon to meet the government's ever-increasing demand for revenues to support all development programs for countries transitioning from least developed to developing. VAT has a strong significant correlation with the annual budget amount, but no positive association with GDP growth rate or total governmental revenues, according to Pearson, Spearman, and ANOVA model findings. VAT can play a vital role in sustaining government internal revenue sources by bordering the basic tax base.

This study attempts to investigate the environmental accounting disclosure reporting practices in annual report of listed ceramic and cement companies at Dhaka Stock Exchange (DSE) in Bangladesh. To derive the results, we had collected data from secondary source more specifically from annual report. Collected data are analyzed by using, with statistical tools and SPSS software. For testing hypothesis, we have conducted data analysis with regression model and ANOVA test. The study revealed that only 40% listed ceramic companies disclosed their environmental accounting disclosure reporting practices in annual report and 71.43% listed cement companies disclosed their environmental accounting disclosure reporting practices in annual report. Both from ceramic and cement companies, no one disclosed any monetary information about environmental accounting disclosure reporting practices in their annual report. From two sectors comparatively cement companies disclosed more environmental accounting disclosure reporting practices in annual report. Another investigation was done under this study and found that there is no significant relationship of extend of environmental disclosure with Earnings Per Share (EPS), Net Profit (NP), rate of Cash Dividend (CD),Total Assets (TA); and Net Asset Value per Share (NAPV).

The basic concern of bank is to provide dedicated public service for profits. But earning profit is the expense of environment can't be the goal. So, there must be way that facilitates both the cases. Banking sector can both earn profit by providing dedicated public service and also save the environment. Green banking by far seems to be the solution best suited to this problem. It seems as welfare banking for the society at large. Green banking can be compared to be an umbrella terms which refer to those practice and guidelines that make banks environmentally, economically and socially responsible. It implies that banking business must be conducted in a system that facilities the overall reduction of external carbon-emission and internal carbon footprint.