...Abstract Businesses today face heightened expectations around their role in society and the world, with turning a profit only one of many criteria by which performance is measured. Rising in importance is the impact a company has on its stakeholders, society, and even the planet. Integrated reporting, which encompasses elements of traditional financial reporting, sustainability reporting, and governance reporting within a single presentation, represents a growing trend that reflects these new expectations. The core concept underlying the term “integrated reporting” is providing one report that fully integrates a company’s financial and non-financial (including environmental, social, governance and intangibles) information. Integrated reporting offers the opportunity to centre business reporting on strategy and value creation, to demonstrate how the business uses capital and the extent to which they should continue to be invested in business. Integrated reporting is a journey. Organizations are unlikely to achieve perfection in the first year. In the absence of a generally accepted framework, companies that wish to move toward integrated reporting may encounter several dilemmas around relevance, scope, assurance and other issues. However, as reporting processes for the production of the supporting information are designed and improved and as the executive team begins to benefit from a more informed implementation of the governing structures’ decision, reporting will improve...
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...Securities and Exchange Commission, Bangladesh ANNUAL REPORT 2010-2011 1 SECURITIES AND EXCHANGE COMMISSION ANNUAL REPORT 2010-2011 Jiban Bima Tower (15th , 16th & 20th Floor) 10, Dilkusha Commercial Area Dhaka-1000, Bangladesh Phone: 9568101-2, 9561525 Website: http://www.secbd.org E-mail: secbd@bdmail.net Fax: (88)-02-9563721 Securities and Exchange Commission 2 SECURITIES AND EXCHANGE COMMISSION ANNUAL REPORT 2009-2010 CONTENTS INSIDE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Chairman’s Statement Economic Indicators of Bangladesh Capital Market Over the World Bangladesh Capital Market Capital Market Regulatory Reforms and Compliance Listing in Stock Exchanges Capital Issue Corporate Finance Registration Mutual Fund and SPV Surveillance Supervision and Regulation of Markets and Issuer Companies Supervision and Regulation of Intermediaries Central Depository Enforcement Law Management Information Systems Research & Development Bangladesh Institute of Capital Market Future Planning Financial Statements of the Commission Annexure Commission and the Commission’s Officers PAGE 04 06 09 11 16 26 28 30 32 36 38 39 47 49 50 50 50 51 52 52 53 54 86 3 1. Chairman’s Statement Securities and Exchange Commission (SEC) was established on 8 June 1993 through enactment of the Securities and Exchange Commission Act, 1993. The objectives of the SEC are to develop the securities markets and to frame necessary rules and regulations of capital...
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...AUDITOR’S REPORT & AUDITED FINANCIAL STATEMENTS OF FIRST SECURITY ISLAMI BANK LIMTED FOR THE YEAR ENDER 31 DECEMEBER 2011 AUDITORS’ REPORT First Security Islami Bank Limited We have audited the accompanying consolidated financial statements of First Security Islami Bank Limited (FSIBL) and its subsidiary as well as the financial statements of First Security Islami Bank Limited (FSIBL) which comprise the balance sheet as at 31 December 2011 and the income statement, cash flow statement, statement of changes in equity and liquidity statement for the period then ended and a summary of significant accounting policies and other explanatory notes. TO THE SHAREHOLDERS OF Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated and separate financial statements in accordance with Bangladesh Financial Reporting Standards (BFRS), Bank Companies Act 1991, the rules and regulations issued by the Bangladesh Bank, the Companies Act 1994, the Securities and Exchanges Rules 1987 and other applicable laws and regulations. This responsibility includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances...
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...Securities and Exchange Commission, Bangladesh ANNUAL REPORT 2010-2011 1 SECURITIES AND EXCHANGE COMMISSION ANNUAL REPORT 2010-2011 Jiban Bima Tower (15th , 16th & 20th Floor) 10, Dilkusha Commercial Area Dhaka-1000, Bangladesh Phone: 9568101-2, 9561525 Website: http://www.secbd.org E-mail: secbd@bdmail.net Fax: (88)-02-9563721 Securities and Exchange Commission 2 SECURITIES AND EXCHANGE COMMISSION ANNUAL REPORT 2009-2010 CONTENTS INSIDE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Chairman’s Statement Economic Indicators of Bangladesh Capital Market Over the World Bangladesh Capital Market Capital Market Regulatory Reforms and Compliance Listing in Stock Exchanges Capital Issue Corporate Finance Registration Mutual Fund and SPV Surveillance Supervision and Regulation of Markets and Issuer Companies Supervision and Regulation of Intermediaries Central Depository Enforcement Law Management Information Systems Research & Development Bangladesh Institute of Capital Market Future Planning Financial Statements of the Commission Annexure Commission and the Commission’s Officers PAGE 04 06 09 11 16 26 28 30 32 36 38 39 47 49 50 50 50 51 52 52 53 54 86 3 1. Chairman’s Statement Securities and Exchange Commission (SEC) was established on 8 June 1993 through enactment of the Securities and Exchange Commission Act, 1993. The objectives of the SEC are to develop the securities markets and to frame necessary rules and regulations of capital...
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...Internship Report on Functions oF credit risk management in non Banking Financial institutions (nBFi) in Bangladesh A study on IDLC Finance Limited Internship Report on Functions oF credit risk management in non Banking Financial institutions (nBFi) in Bangladesh A study on IDLC Finance Limited Submitted to: Sharmin Shabnam Rahman Dewan Mostafizur Rahman Internship supervisor of the submitter BRAC Business School (BBS) BRAC University Submitted By: Chowdhury Tasmiah Jabeen ID-06104024 BRAC Business School (BBS) BRAC University Date of Submission: 23rd December 2009 Letter of Transmittal_______________________ 23rd December 2009 Sharmin Shabnam Rahman BRAC Business School (BBS) BRAC University Subject: Submission of Internship Report of BBA Programme Dear Madam, It is my great pleasure to submit the internship report on "Functions of Credit Risk management in Non Banking Financial Institutions (NBFI) in Bangladesh, A study on IDLC Finance Ltd " which is a part of BBA Programme to you for your consideration. I made sincere efforts to study related materials, documents, observe operations performed in IDLC Finance Limited and examine relevant records for preparation of the report. Within the time limit, I have tried my best to compile the pertinent information as comprehensively as possible and if you need any further information, I will be glad to assist you. Thanking you, Chowdhury Tasmiah Jabeen ID-06104024 BRAC...
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...Opportunities for Women in Renewable Energy Technology Use in Bangladesh (Phase I) April 2004 Joint UNDP/World Bank Energy Sector Management Assistance Programme (ESMAP) and Bank Netherlands Water Partnership Program (BNWPP) Contents Preface........................................................................................................................vii Abbreviations and Acronyms....................................................................................xi Executive Summary.................................................................................................xiii Background and Context .................................................................................xiii Objectives ....................................................................................................... xiv Coastal Electrification and Women’s Development Microenterprise (CEWDM) ............................................................................................. xv Development of Training Modules ................................................................... xv Operational Performance................................................................................ xvi Social Outcomes............................................................................................. xvi Electrification Options as a Function of Household Income .......................... xvi Costs of Rural Lighting and Electrification.................................................
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...Internship Report on Functions oF credit risk management in non Banking Financial institutions (nBFi) in Bangladesh A study on IDLC Finance Limited Internship Report on Functions oF credit risk management in non Banking Financial institutions (nBFi) in Bangladesh A study on IDLC Finance Limited Submitted to: Sharmin Shabnam Rahman Dewan Mostafizur Rahman Internship supervisor of the submitter BRAC Business School (BBS) BRAC University Submitted By: Chowdhury Tasmiah Jabeen ID-06104024 BRAC Business School (BBS) BRAC University Date of Submission: 23rd December 2009 Letter of Transmittal_______________________ 23rd December 2009 Sharmin Shabnam Rahman BRAC Business School (BBS) BRAC University Subject: Submission of Internship Report of BBA Programme Dear Madam, It is my great pleasure to submit the internship report on "Functions of Credit Risk management in Non Banking Financial Institutions (NBFI) in Bangladesh, A study on IDLC Finance Ltd " which is a part of BBA Programme to you for your consideration. I made sincere efforts to study related materials, documents, observe operations performed in IDLC Finance Limited and examine relevant records for preparation of the report. Within the time limit, I have tried my best to compile the pertinent information as comprehensively as possible and if you need any further information, I will be glad to assist you. Thanking you, Chowdhury Tasmiah Jabeen ID-06104024 BRAC Business School (BBS) BRAC...
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...Internship Report ON [pic] YOUR INVESTMENT PARTNER. Internship Report ON Sick Industry Rehabilitation Of Bangladesh Shilpa Bank Submitted To Mr: Mamtazuddin Ahmed Professor Department of Accounting & Information Systems University of Dhaka Submitted By Md. Zakir Hossain BBA (AIS), 8th Batch Roll-161 Department of Accounting & Information Systems University of Dhaka. DEPARTMENT OF ACCOUNTING & INFORMATION SYSTEMS UNIVERSITY OF DHAKA May 10, 2007 LETTER OF TRANSMITTAL Date: 10/05/2007 Mr: Mamtazuddin Ahmed Professor Department of Accounting & Information Systems University of Dhaka Sub: Submission of internship report on “Sick Industry Rehabilitation Of Bangladesh Shilpa Bank” Dear Sir, Here is my internship report on “Sick industry Rehabilitation of Bangladesh Shilpa Bank.” While preparing this report, I tried my best to follow the instructions that you have given me. This report is prepared for the fulfillment the requirement of the BBA Program. The entire report is based on my practical experiences in bank. I have furnished all the things what I have learnt during the internship program at Bangladesh Shilpa Bank, Head Office, Dhaka. I shall be highly encouraged if you are kind enough to receive this report. Thanking you. Sincerely yours, -------------------------- Md. Zakir Hossain BBA (AIS), 8th Batch Roll-161 Department of...
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...Chapter: 1 SME Financing in Bangladesh We have come across many definitions of SMEs in Bangladesh. According to the Industrial Policy document from the Ministry of Industries, a small enterprise is defined as a registered enterprise with less than 50 workers, excluding the cottage units, and with a fixed capital investment of less than BDT 100 million. A medium enterprise is defined as a registered enterprise with between 50 and 99 workers, and/or with a fixed capital investment between BDT 100 million and BDT 300 million. The PCBs (Private Commercial Banks) seem to have various definitions based on loan components. The small-scale segment is in general defined as enterprises with a loan component between BDT 300,000 and BDT 10 million (between USD 5,500 and USD 185,000). Medium companies are said to have a loan component between BDT 10 million and BDT 100 million (between USD 185,000 and USD 1.85 million). Under yet another definition the World Bank estimates that Bangladesh has approximately 27,000 medium-scaled enterprises (here defined by the Government of Bangladesh as registered enterprises with assets larger than USD 600,000 equivalent) and 150,000 small-scale enterprises (registered enterprises with assets of less than USD 600,000 equivalent). The small and medium scale enterprises (SMEs) are mainly found within the industry and services sector. In Bangladesh, the SMEs account for about 45 percent of manufacturing value addition, 80 percent of industrial employment...
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...materials (i.e. answer sheet, used and unused foolscap sheets, envelope, supplement and question paper) must be submitted to the presiding officer before you leave the examination room. iii) Copyright © 2007 by The Society of Management Accountants of Canada. All rights reserved. This material, in whole or in part, may not be reproduced or transmitted without authorization. Sample 2007 Entrance Examination TABLE OF CONTENTS Examinaton: Instructions ........................................................................................ 1 Management Accounting ................................................................... 2 Corporate Finance ........................................................................... 20 Financial Accounting........................................................................ 25 Taxation ........................................................................................... 41 Solution: Summary ......................................................................................... 45 Management Accounting...
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...Powered by TCPDF (www.tcpdf.org) OLIN BUSINESS SCHOOL Summer 2015 Advanced Corporate Finance IIIFrontiers of Valuation B62 FIN 534C Professor Todd Milbourn B62 MGT 534C Advanced Corporate Finance III – Frontiers of Valuation Summer 2015 Professor Todd Milbourn The Olin Business School Table of Contents 1. Valmont Industries HBP Case # UVA-F-1191 ............................................................................... 1 2. Super Project HBP Case # 9-112-034 ........................................................................................... 21 3. Calaveras Vineyards HBP Case # UVA-F-1094 ........................................................................... 37 4. Paginas Amarelas HBP Case # UVA-F-1210 ............................................................................... 63 5. Using Crystal Ball HBP Case # UVA-QA-0561 .......................................................................... 89 6. Valuation in Emerging Markets HBP Case # UVA-F-1455 ......................................................... 95 7. Project Valuation in Emerging Markets HBP Case # 9-702-077 ............................................... 113 8. Valuing Companies in Corporate Restructurings HBP Case # 9-201-073 ................................. 131 UVA-F-1191 Rev. Feb. 1, 2011 VALMONT INDUSTRI V IES, INC. Forty years ago, we made our fi F m irst center p pivot irriga ation system It was m. es ssentially a long steel pipe...
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...services and specialists, equipment, & technology, ambience and service quality. But the quality of a hospital service is not defined by the appearance of its facility. Rather the service quality depends more on the sincerity of the hospital and its human resources to serve the patients. In Bangladesh, the health care sector is not yet developed. A large number of people go abroad for treatment due to low quality of medical facilities in Bangladesh. And the main target market of Apollo Hospitals Dhaka is the people who want to get world class treatment inside the country with affordable cost. To ensure the proper customer satisfaction, the hospital management has to employ the right people in right place. Prior to this a detailed job Analysis is almost essential. With Job Descriptions and a sophisticated Job Evaluation system, management will be able to recruit and determine pay levels better, determine the types of training the hospital staff should go on and have a basis to appraise them. Job Descriptions furnished by business units are current and accurate so that the Job Evaluation exercise will produce the desired outcome. With proper Job documentation, HR will be able to integrate their initiatives towards the personal and career development of employees. Greater organizational efficiency can be expected when everyone is clear about their roles, responsibilities, and accountabilities to the Company. As I was employed as internee in HR...
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...UNIVERSITY OF KERALA B. TECH. DEGREE COURSE 2008 ADMISSION REGULATIONS and I VIII SEMESTERS SCHEME AND SYLLABUS of COMPUTER SCIENCE AND ENGINEERING B.Tech Comp. Sc. & Engg., University of Kerala 2 UNIVERSITY OF KERALA B.Tech Degree Course – 2008 Scheme REGULATIONS 1. Conditions for Admission Candidates for admission to the B.Tech degree course shall be required to have passed the Higher Secondary Examination, Kerala or 12th Standard V.H.S.E., C.B.S.E., I.S.C. or any examination accepted by the university as equivalent thereto obtaining not less than 50% in Mathematics and 50% in Mathematics, Physics and Chemistry/ Bio- technology/ Computer Science/ Biology put together, or a diploma in Engineering awarded by the Board of Technical Education, Kerala or an examination recognized as equivalent thereto after undergoing an institutional course of at least three years securing a minimum of 50 % marks in the final diploma examination subject to the usual concessions allowed for backward classes and other communities as specified from time to time. 2. Duration of the course i) The course for the B.Tech Degree shall extend over a period of four academic years comprising of eight semesters. The first and second semester shall be combined and each semester from third semester onwards shall cover the groups of subjects as given in the curriculum and scheme of examination ii) Each semester shall ordinarily comprise of not less than 400 working periods each of 60 minutes duration...
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...CORE CONCEPTS OF Accounting Information Systems Twelfth Edition Mark G. Simkin, Ph.D. Professor Department of Accounting and Information Systems University of Nevada Jacob M. Rose, Ph.D. Professor Department of Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO George Hoffman Michael McDonald Brian Kamins Sarah Vernon Jacqueline Kepping Dorothy Sinclair Erin Bascom Karolina Zarychta Harry Nolan Wendy Lai Laserwords Maine Anna Melhorn Elle Wagner Greg Chaput Maciej Frolow/Brand X/Getty Images, Inc. This book was set in 10/12pt Garamond by Laserwords Private Limited, and printed and bound by RR Donnelley/Jefferson City. The cover was printed by RR Donnelley/Jefferson City. This book is printed on acid free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the...
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...LOGISTICIANS SMART BOOK [pic] Table of Contents Page Number I. Introduction and Reference Data 1. Purpose of the Supply Battle Book 5 2. Logistics Related Web sites 6 3. Logistics Publications 8 II. Explanation of Codes 1. MILSTRIP Record Positions 16 2. Document Identifier Codes (DIC) 16 3. Routing Identifier Code (RIC) 18 4. Stock Number (NSN) Composition (NSNs, FPNs, and MCNs) 19 5. Unit of Issue Code (UI) 20 6. Department of Defense Activity Code (DODAAC) 22 7. Demand Code (DC) 22 8. Unit Identification Code (UIC) 22 9. Signal Code (SC) 22 10. Fund Code (FC) 22 11. End Item Code (EIC) 23 12. Project Code (PC) 23 13. Priority Designator Codes and (UMMIPS) 23 14. Advice Codes (AC) 23 15. Line Item Number (LIN) 24 16. Accounting Requirement Code (ARC) 24 17. Acquisition Advice Code (AAC) 24 18. Automatic Return Item Code (ARI) 26 19. Condition Code (CC) 26 20. Control Inventory Item Code (CIIC) 28 21. Equipment Readiness Code (ERC) 30 22. Equipment Category Code (ECC) 30 23. Essentiality Code (EC) 30 24. Level of Work Code (LWC) 31 25. Maintenance Repair Code (MRC) 31 26. Part Source Code (SRC) 32 27. Recoverability...
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