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Relocation Trauma: Fact or Fiction?

Jean M. McEnery

Eastern Michigan University, USA

Neal P. KulickCorporate Human Resources at Ameritech, USA

ABSTRACT

The relocation attitudes and experiences of 420 mid and upper-level Ameritech

managers were examined using data on such variables as financial consequences, effects

on family, and marital status. Managers were also asked to recommend specific elements

of a relocation program. As a result of these actions, Ameritech adopted several

enhancements to the relocation plan, significantly increasing support for the spouse and

elder care assistance in order to provide more overall support and increased flexibilityfor relocating managers.

Tax Structure in National Budget 2011-12 and Changes

in the Indirect Tax Laws by the Finance Act 2011

Swapan Kumar Bala

University of Dhaka, Bangladesh

ABSTRACT

The paper has analyzed the tax structure as envisaged in the National Budget of

2011-12 and also portrayed the various aspects of statutory amendments made under the

Finance Act 2011 in the indirect tax laws. Our tax structure has been slowly improving

towards a better tax-GDP ratio and less dependency on indirect taxes. Under the

Customs Act, prohibition on imported goods violating intellectual property right has been

introduced and the provision on levy of transit fee has been withdrawn. Under the VAT

Act, the VDS (VAT deduction at source) has been rationalized by bringing back the long

practice. Some truncated rates have been prescribed which can be helpful to those

entities not working under standards VAT system. The mandatory introduction of VATaccounting through software from January 1, 2012 might be a good step towards the

formation of Digital Bangladesh.

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Vessel Scrapping IndustryIts Future in Bangladesh

Subrina Mahmood

UBS, USA

Roy L. Nersesian

Monmouth University, USA

Golam M. Mathbor

Monmouth University, USA

ABSTRACT

Vessel scrapping is a growing activity in developing countries to acquire much needed

steel and to create jobs. The industry is constantly moving from one region to another with acontinuing degradation of working conditions, and with no mechanism to prevent severe

environmental damage. Bangladesh has one of the largest vessel scrapping industries in the

world where approximately 150 ships are dismantled every year on the beaches of the port

city of Chittagong. This conceptual paper discusses the saga of vessel breaking, the scope of

its operations, the absence of public policy framework to guide its operations, and finally,

suggests the measures to be taken to address vessel scrapping in Bangladesh.

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An Investigation on Cell Phone Subscribers of

Dhaka City, Bangladesh-

Are They Happy and Loyal?

Md. Munir Hossain

Independent University, Bangladesh

Md. Amlan Jahid Haque


Abdullah Al Aabed


ABSTRACT

This research intends to investigate the relationships of variables under consideration intwo different steps. First, it examines the relationship between service quality and customer

satisfaction and second, it sheds light on the relationship between service quality, switching

cost, trust and customer loyalty in the telecom industry of Bangladesh. Several hypotheses

are extracted from the research framework and are tested using regression and correlation

analysis. A sample of 200 respondents (subscribers of mobile phone operators) participated

and convenience sampling method was used. The correlation and regression analysis in the

research provided full support for hypotheses related to reliability, responsiveness, switching

cost and trust. The findings suggest that managers of these mobile operating companies

should put more focus on escalating switching cost and analyze more carefully, the activities

to grow trust among clients to increase loyalty. Moreover, service quality was seen to affect

customer satisfaction but its impact on customer loyalty was not significant to a greaterextent.

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An Empirical Investigation of Cash Conversion Cycle of Manufacturing

Firms and its Association with Firm Size and Profitability

Nusrat Jahan


ABSTRACT

The purpose of this empirical study is to investigate Cash Conversion Cycle of thirty

manufacturing firms listed in Dhaka Stock Exchanges under six different categories, which

are, Food and allied, Pharmaceuticals and chemical, Cement, Textile, Engineering and

Miscellaneous. This paper sets industry average Cash Conversion Cycle for these six

industries and examines the relationship of Cash Conversion Cycle with firm size and

profitability. This study did not find statistically significant differences among the Cash

Conversion Cycle of varying manufacturing industries. The result of this study indicates a

statistically significant negative relationship between the Cash Conversion Cycle andprofitability, especially in terms of Return on Equity. The result also shows that the Cash

Conversion Cycle of manufacturing firm also has significant negative relationship with firm

size, when measured in terms of net sales.

Documents

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