Volume 06, December 2017

Permanent URI for this collectionhttp://dspace.iiuc.ac.bd/handle/88203/659

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    Management of Sadaqah through social enterprises: A study on Anjuman Mufidul Islam Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Kabir, Mohammad Rokibul; Sobhani, Farid A.; Kausar, Aflatunal
    Islam prefers a society where justice and equity is maintained and any business upholding the social justice and equity by ensuring social and environmental sustainability may be considered as a business in accordance with Islamic principles. In fact, social enterprises are such business concerns in modern context. Instead of scatter contribution of Sadaqah, its efficient use through the establishment of social enterprises may help ensuring social justice and uphold the prime purpose of Islamic financial systems. Anjuman Mufidul Islam, Bangladesh is one of such enterprises and the study is an endeavor to evaluate the management of Sadaqah by this enterprise. The research also attempts to propose a model for efficient management of Sadaqah through social enterprises. The secondary sources of data collected from the annual report of Anjuman Mufidul Islam, Bangladesh have been used to evaluate how well it is managing Sadaqah and a model for efficient use of Sadaqah has been proposed based on the existing models of social enterprises.
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    Credit risk management of conventional banks and Islamic banks in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Noman, Abu Hanifa Md.
    This paper examines credit risk management (CRM) process of both conventional banks (CBs) and Islamic banks (IBs) in Bangladesh. A set of structured questionnaires has been used in the investigation process. The study incorporates perceived opinions of 96 credit officers working for 17 CBs, and 5 IBs in Bangladesh. This study has found that the risk officers of private commercial banks in Bangladesh are competent in overall credit risk management process. Further, it has also found a significant difference between the credit officers working for CBs, and IBs on understanding and managing credit risk, and credit risk identification, however, no significant difference has been observed in credit risk assessment, credit risk monitoring and controlling, and CRM practices.
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    Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
    (CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Ahmad, Afzal; Khan, Mohammad Aktaruzzaman; Abdullah, Al Amin Mohammad; Rashid, Md. Harun
    This study attempts to address the environmental disclosure practices in listed pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure index to measure the extent of environmental disclosure prepared by companies in their annual reports. It is observed that the considerable amount of environmental information is disclosed by a few pharmaceutical and chemical companies while a large number of companies ignore the information concerning the issue. The study also found a significant variation of environment disclosures among the companies. However, this study put recommendations to the government and regulatory bodies of the concerned companies to take necessary actions in such a way that the all pharmaceutical and chemical industries of Bangladesh are motivated and compelled to address the environmental issue in their annual reports. Moreover, this will contribute to the existing literature by creating awareness among the users as well as to the preparation of the annual reports in disclosing more relevant information.