A Dynamic Practice of Human Resource Accounting (HRA) for Financial Sustainability of Developing Nations - A Study on Bangladesh
Dhar BK, Hoque M. (DOI: 10.30566/ijo-bs.2015.78)
Abstract
Human resource is the combination of individuals who make up the overall workforce of an institution, organization or economy. The financial sustainability of developing nations is truly depends on the accurate valuation of this vital resource. The main objectives of the study are (i) evaluate the method of presenting HRA information in the annual financial statements (ii) determine HRA methods and models, mainly the substantial use of Lev & Schwartz model, and (iii) unearth the relation with the other accounting variables for the purpose of human financial reporting. Both Primary and secondary date have been used in the present study. Secondary data have been collected through perusal of existing literature viz. research works, relevant articles, annual reports and web sites. Primary data have been collected through questionnaire method. Relevant data have been collected from 6 reputed organizations of Bangladesh. This study has demonstrated the vast use of Lev & Schwartz Model of HRA, in spite of other criticized models, from different sides regarding its applicability. The study also depicts the applicability in wide variety of organization of such model especially in some public and private sectors. The paper recommends that HRA should be absorbed by the government and policy maker along with other professional & accounting bodies at national and international levels for the valuation and reporting standards of valuable asset, Human.
(For reading/ downloading full article please click on the title of the article)
LINEAR ALKYL BENZENES (LABS) IN SURFACE SEDIMENTS OF MALAYSIAN RIVERS
Sadeq Abdullah Abdo Alkhadher, Mohamad Pauzi Zakaria, Mehrzad Keshavarzifard
Abstract
This study focuses on sewage pollution, which is one of the most important issues concerning Malaysians. The main location of this study is in Johor Bahru as it is one of the most populated areas in Malaysia. The distribution and sources of linear alkyl benzenes (LABs) were evaluated in surface sediments collected from Johor Bahru Coast and the Kim Kim River, Peninsular Malaysia. The samples were extracted, fractionated and analyzed using gas chromatography-mass spectrometry (GC-MS). This study found that LABs concentrations ranged from 87.6 to 188.7 ng/g dw and 88.2 to 119.02 ng/g dw in surface sediments from Johor Bahru Coast and the Kim Kim River, respectively. Johor Bahru Coast showed an increasing trend of LABs concentrations due to rapid industrialization and population growth. The ratio of internal to external isomers (I/E ratio) of LABs in sediment samples from Johor Bahru Coast ranged from 1.76 to 2.04 while the I/E ratios in sediments from the Kim Kim River ranged from 1.72 to 1.91.
FOUNDATIONS OF LINEAR ALKYL BENZENES AND BASELINE DISTRIBUTION IN SHALLOW SEDIMENTS IN THE BAY OF BRUNEI
Sadeq Abdullah Abdo Alkhadher, Mohamad Pauzi Zakaria, Vahab Vaezzadeh
Abstract
This study supported to measure the distribution and sources of LABs in surface sediments from the Bay of Brunei. Mess effluence is the mail concerns of shoreline settlements in Brunei. The supply and sources of LABs as sewage molecular markers were assessed in surface sediments collected from Brunei Bay. The samples were extracted, fractionated and analyzed using gas chromatography mass spectrometry (GC-MS). LABs concentrations ranged from 7.1 to 41.3 ng g−1 dry weight (dw) in surficial sediments from Brunei Bay. The study results showed LABs concentrations variably due to the LABs intensity and anthropogenic influence along Brunei Bay in recent years. The ratio of Internal to External isomers (I/E ratio) of LABs in sediment samples from Brunei Bay ranged from 0.56 to 2.17 along Brunei Bay stations, indicating that the study areas were receiving primary and secondary effluents.
INFLUENCING FACTORS OF SERVICE QUALITY ON STUDENTS’ SATISFACTION AT UNIVERSITI SAINS ISLAM MALAYSIA (USIM), MALAYSIA
Dhar, B.K. & Sikder, R.
Abstract
The aim of the study is to measure the service quality in education and identify the differences of the student perception of the service quality based on their demographic factors and academic profiles. To remain competitive, it requires continuously acquiring, maintaining and building stronger relationships with students. This study has led to discuss the relation between the service quality and the satisfaction for USIM’s students in Malaysia also, study attempts to examine the relationship between service quality dimensions and overall service quality (tangible services, responsiveness, reliability, assurance, and empathy) and student satisfaction. Furthermore, this study is also examining critical factors in service quality dimensions (tangible service, reliability, assurance, and empathy) through disturbed questionnaires to 220 students at the University in different level of higher education. The findings generally indicate that the majority of students are satisfied with the facilities provided by universities. Such findings should help universities make a better strategic plan as to enhance students’ satisfaction in particular and its overall performance in general. In general, the results indicated that all the five dimensions of service quality were correlated with student satisfaction.
Practice of Human Resource Accounting (HRA) in Bangladesh
Jahan, A., Dhar, B.K., & Sikder, R.
Abstract
Human resource is the combination of individuals who make up the overall workforce of an institution, organization or economy. The financial sustainability of developing nations is truly depends on the accurate valuation of this vital resource. The main objectives of the study are (i) evaluate the method of presenting HRA information in the annual financial statements (ii) determine HRA methods and models, mainly the substantial use of Lev & Schwartz model, and (iii) unearth the relation with the other accounting variables for the purpose of human financial reporting. Both Primary and secondary date have been used in the present study. Secondary data have been collected through perusal of existing literature viz. research works, relevant articles, annual reports and web sites. Primary data have been collected through questionnaire method. Relevant data have been collected from 6 reputed organizations of Bangladesh. This study has demonstrated the vast use of Lev & Schwartz Model of HRA, in spite of other criticized models, from different sides regarding its applicability. The study also depicts the applicability in wide variety of organization of such model especially in some public and private sectors. The paper recommends that HRA should be absorbed by the government and policy maker along with other professional & accounting bodies at national and international levels for the valuation and reporting standards of valuable asset, Human.
Dhar BK, Hoque M. (DOI: 10.30566/ijo-bs.2015.78)
Abstract
Human resource is the combination of individuals who make up the overall workforce of an institution, organization or economy. The financial sustainability of developing nations is truly depends on the accurate valuation of this vital resource. The main objectives of the study are (i) evaluate the method of presenting HRA information in the annual financial statements (ii) determine HRA methods and models, mainly the substantial use of Lev & Schwartz model, and (iii) unearth the relation with the other accounting variables for the purpose of human financial reporting. Both Primary and secondary date have been used in the present study. Secondary data have been collected through perusal of existing literature viz. research works, relevant articles, annual reports and web sites. Primary data have been collected through questionnaire method. Relevant data have been collected from 6 reputed organizations of Bangladesh. This study has demonstrated the vast use of Lev & Schwartz Model of HRA, in spite of other criticized models, from different sides regarding its applicability. The study also depicts the applicability in wide variety of organization of such model especially in some public and private sectors. The paper recommends that HRA should be absorbed by the government and policy maker along with other professional & accounting bodies at national and international levels for the valuation and reporting standards of valuable asset, Human.
(For reading/ downloading full article please click on the title of the article)
LINEAR ALKYL BENZENES (LABS) IN SURFACE SEDIMENTS OF MALAYSIAN RIVERS
Sadeq Abdullah Abdo Alkhadher, Mohamad Pauzi Zakaria, Mehrzad Keshavarzifard
Abstract
This study focuses on sewage pollution, which is one of the most important issues concerning Malaysians. The main location of this study is in Johor Bahru as it is one of the most populated areas in Malaysia. The distribution and sources of linear alkyl benzenes (LABs) were evaluated in surface sediments collected from Johor Bahru Coast and the Kim Kim River, Peninsular Malaysia. The samples were extracted, fractionated and analyzed using gas chromatography-mass spectrometry (GC-MS). This study found that LABs concentrations ranged from 87.6 to 188.7 ng/g dw and 88.2 to 119.02 ng/g dw in surface sediments from Johor Bahru Coast and the Kim Kim River, respectively. Johor Bahru Coast showed an increasing trend of LABs concentrations due to rapid industrialization and population growth. The ratio of internal to external isomers (I/E ratio) of LABs in sediment samples from Johor Bahru Coast ranged from 1.76 to 2.04 while the I/E ratios in sediments from the Kim Kim River ranged from 1.72 to 1.91.
FOUNDATIONS OF LINEAR ALKYL BENZENES AND BASELINE DISTRIBUTION IN SHALLOW SEDIMENTS IN THE BAY OF BRUNEI
Sadeq Abdullah Abdo Alkhadher, Mohamad Pauzi Zakaria, Vahab Vaezzadeh
Abstract
This study supported to measure the distribution and sources of LABs in surface sediments from the Bay of Brunei. Mess effluence is the mail concerns of shoreline settlements in Brunei. The supply and sources of LABs as sewage molecular markers were assessed in surface sediments collected from Brunei Bay. The samples were extracted, fractionated and analyzed using gas chromatography mass spectrometry (GC-MS). LABs concentrations ranged from 7.1 to 41.3 ng g−1 dry weight (dw) in surficial sediments from Brunei Bay. The study results showed LABs concentrations variably due to the LABs intensity and anthropogenic influence along Brunei Bay in recent years. The ratio of Internal to External isomers (I/E ratio) of LABs in sediment samples from Brunei Bay ranged from 0.56 to 2.17 along Brunei Bay stations, indicating that the study areas were receiving primary and secondary effluents.
INFLUENCING FACTORS OF SERVICE QUALITY ON STUDENTS’ SATISFACTION AT UNIVERSITI SAINS ISLAM MALAYSIA (USIM), MALAYSIA
Dhar, B.K. & Sikder, R.
Abstract
The aim of the study is to measure the service quality in education and identify the differences of the student perception of the service quality based on their demographic factors and academic profiles. To remain competitive, it requires continuously acquiring, maintaining and building stronger relationships with students. This study has led to discuss the relation between the service quality and the satisfaction for USIM’s students in Malaysia also, study attempts to examine the relationship between service quality dimensions and overall service quality (tangible services, responsiveness, reliability, assurance, and empathy) and student satisfaction. Furthermore, this study is also examining critical factors in service quality dimensions (tangible service, reliability, assurance, and empathy) through disturbed questionnaires to 220 students at the University in different level of higher education. The findings generally indicate that the majority of students are satisfied with the facilities provided by universities. Such findings should help universities make a better strategic plan as to enhance students’ satisfaction in particular and its overall performance in general. In general, the results indicated that all the five dimensions of service quality were correlated with student satisfaction.
Practice of Human Resource Accounting (HRA) in Bangladesh
Jahan, A., Dhar, B.K., & Sikder, R.
Abstract
Human resource is the combination of individuals who make up the overall workforce of an institution, organization or economy. The financial sustainability of developing nations is truly depends on the accurate valuation of this vital resource. The main objectives of the study are (i) evaluate the method of presenting HRA information in the annual financial statements (ii) determine HRA methods and models, mainly the substantial use of Lev & Schwartz model, and (iii) unearth the relation with the other accounting variables for the purpose of human financial reporting. Both Primary and secondary date have been used in the present study. Secondary data have been collected through perusal of existing literature viz. research works, relevant articles, annual reports and web sites. Primary data have been collected through questionnaire method. Relevant data have been collected from 6 reputed organizations of Bangladesh. This study has demonstrated the vast use of Lev & Schwartz Model of HRA, in spite of other criticized models, from different sides regarding its applicability. The study also depicts the applicability in wide variety of organization of such model especially in some public and private sectors. The paper recommends that HRA should be absorbed by the government and policy maker along with other professional & accounting bodies at national and international levels for the valuation and reporting standards of valuable asset, Human.
