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Search Results: 1 - 10 of 14001 matches for " Mohammad Saleh JAHUR "
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Financial Instruments: Measurement, Presentation and Accounting for Derivatives with Special Reference to IASs-32& 39
Mohammad Saleh Jahur,Mohammad Aminul Karim
Pakistan Journal of Social Sciences , 2012,
Abstract: The financial industry and parties relating to this has seen the development of financial products across the world. The trend in development of financial products has made the international and national setters of accounting standards more concerned. This calls for the development of accounting standards for financial products both traditional and derivative. IASB has promulgated two IASs – 32 and 39 for accounting and reporting of the financial products. In Bangladesh, both ICAB and ICMAB being members of IASB, have been thinking of adopting these. The present paper has analyzed these two standards with examples and also highlighted some issues relating to the implementation of these standards in the country. These concerns are reported to be volatility in earnings, firm`s commitments vs. forecasted transactions, different accounting for essentially the same transactions, no hedge accounting for covered call strategies etc. These issues are required to be solved in line with the suggestions given by the authors. The paper has also suggested for the acceptance of current accounting guidelines for the business enterprises and thereby facilitate the acceptance of IASs – 32 and 39.
Financial Distress in Small and Medium Enterprises (SMES) of Bangladesh: Determinants and Remedial Measures
Mohammad Saleh JAHUR,S. M. Nasrul QUADIR
Economia : Seria Management , 2012,
Abstract: Financial distress in SMEs is a common phenomenon across the world, which has been a subject matter of academicians, professionals and government. Although SMEs are contributing to the economy in the form of employment, supply of products and services by using indigenous technologies, social entrepreneurship, income generating activities etc. SMEs are found most vulnerable to the macro-economic as well as internal management crises. Consequently, they fall into financial distress. In view of this, the present study has been undertaken aiming at identifying the causes of financial distress in SMEs of Bangladesh. The study has employed both financial and statistical techniques for analyzing the data collected for the study. The study has identified some potential problem areas related to financial distress such as rate adequacy, sales trends, indebtedness, management capability, financial planning, etc. The study has also identified some most important causes of financial distress such as fund management & resource crunch, poor accounting system, poor financial control, poor productivity and profitability and management succession. The study has finally come out some strategic and policy related measures for both viable and financially distressed SMEs for preventing them from the exposition to financial and operating risk.
Rural development scheme of Islami Bank Bangladesh Limited - A study on its growth, effectiveness and prospect in Bangladesh
Mohammad Saleh JAHUR,S. M. Nasrul QUADIR
Economia : Seria Management , 2010,
Abstract: Most of the people of Bangladesh are living under poverty line. To alleviate poverty, thousands of NGOs and GOs have been working since the inception of the Bangladesh. But the success rate of these programs appears to be insignificant. Rural Development Scheme (RDS) being a shariah and teaching of Islam based technique has been introduced in order to graduate the rural poor from poverty trap by bringing them in the main stream of economy by providing micro-credit and teaching for value creation. The present study has been undertaken aiming at evaluating the effectiveness of the program and its prospect. It has collected both primary and secondary data, and analyzed these with the help of both financial and statistical techniques. The findings of the study are: the growth performance of RDS in important parameters are robust across study period, and RDS influence the income and income generating activities of borrowing members significantly. Finally the study has put forward some logical suggestions for enhancing the sustainability as well as robustness of the program.
Rules and Regulations Influencing the Published Annual Accounts of Listed Companies in Bangladesh – An Evaluative Study
1Mohammad Saleh Jahur,2Al Nahian Riyadh
Pakistan Journal of Social Sciences , 2012,
Abstract: Reporting practices of listed companies in any county of the world is subject to regulatory control. In Bangladesh, Listed companies of Bangladesh are required to prepare annual accounts complying with the relevant provisions of regulations such as Companies Act, 1994 and Securities and Exchange Commission Rules, 1987. Besides, ICAB has adopted IAS-1: Presentation of Financial Statement for the preparation and publication of statutory annual accounts of business enterprises of the country. But this has not been made compulsory on the part of business enterprises. Reporting practices of business enterprises are found to be not satisfactory. Because, these enterprises do not comply with the relevant provisions of the aforementioned regulations including IAS-1.This is why, the present study has examined the relevant provisions of regulatory frameworks that influence the reporting practices of listed companies of the country. The study has identified the legal flaws in reporting practice and suggested the policy measures for improving the annual reporting practices of listed companies in Bangladesh
The Level of Multiple Intelligences in Arabic Language Textbooks for Grades from (1 - 4) in Jordan in Light of Gardner’s Theory  [PDF]
Saleh Mohammad Abu Jado
Creative Education (CE) , 2015, DOI: 10.4236/ce.2015.614156
Abstract: This study aims to investigate the level of inclusion and balance of multiple intelligences in the Arabic Language textbooks in light of Gardner’s Theory using the analytical descriptive approach. Eight textbooks in grades (1 - 4) for the first and second semesters were taught in schools in the Jordanian educational system in 2013/2014. The selected textbooks were analyzed using Multiple Intelligences (MI) checklist devised by the researcher based on the framework of the Theory of Multiple Intelligences to examine them in relation to different intelligences as reflected through various activities, questions and tasks. The study sample consisted of all Arabic Language textbooks for the grades from 1 - 4. Results of the study showed that the verbal/linguistic intelligence in the textbooks in general scored the highest frequency amongst all types of intelligence; meanwhile the musical intelligence in the textbooks scored the lowest frequency among all types of intelligence. The study concluded with a recommendation to consider the necessity of employing all types of intelligence in designing Arabic language textbooks for young learners.
Electronic Health Records Implementation Readiness: An Integrative Review  [PDF]
Mohammad Alsadi, Ali Saleh
Open Journal of Nursing (OJN) , 2019, DOI: 10.4236/ojn.2019.92014
Abstract: Purpose: The purpose of this review was to discuss the status of evidence related to the assessment of readiness of healthcare facilities for e-health initiatives implementation, specifically the common Electronic Health Record (EHR) systems. Methods: An integrative review approach was utilized. The databases of Google Scholar, Scopus, Science Direct, PubMed, Medline, CINAHL, Ovid, ProQuest, and EBSCO host were searched for related evidence published between 2000 and 2018. Results: Seventeen studies were included in the current review. In terms of methodological approach, the included studies were 7 correlational studies, 5 review papers, 4 qualitative papers, and one mixed methods study. At the current integrative review, the themes of complex healthcare change, and the main theme of e-health readiness assessment were identified. Conclusion: Assessing and reporting the levels of readiness for EHRs implementation are highly recommended as it has a high impact on the critically-needed adoption and usage of the implemented system. Selecting the right tool for the right audience to address readiness is essential in the assessment process which is recommended to be conducted early at the road map of the project implementation. Future research is recommended to address readiness for e-health initiatives at the different settings and different target populations including communities where the healthcare facilities functions and service receivers’ readiness.
A Simplification in the proof presented for non existence of periodic solutions in time invariant fractional order systems
Mohammad Saleh Tavazoei,Mohammad Haeri
Mathematics , 2012,
Abstract: In this note, a short-cut is proposed to shorten the proof which has been previously presented for non existence of periodic solutions in time invariant fractional order systems.
Restless legs syndrome in patients on hemodialysis
Salman Saleh Mohammad
Saudi Journal of Kidney Diseases and Transplantation , 2011,
Abstract: Restless legs syndrome (RLS) is common among dialysis patients, with a reported prevalence of 6-60%. The prevalence of RLS in Syrian patients on hemodialysis (HD) is not known. The purpose of this study is to determine the prevalence of RLS in patients on regular HD, and to find the possible correlation between the presence of RLS and demographic, clinical, and biochemical factors. One hundred and twenty-three patients (male/female = 70/53, mean age = 41.95 ± 15.11 years) on HD therapy at the Aleppo University Hospital were enrolled into the study. RLS was diagnosed based on criteria established by the International Restless Legs Syn-drome Study Group (IRLSSG). Data procured were compared between patients with and without RLS. Applying the IRLSSG criteria for the diagnosis, RLS was seen in 20.3% of the study pa-tients. No significant difference in age, gender, and intake of nicotine and caffeine was found between patients with and without the RLS. Similarly, there was no difference between the two groups in the duration of end-stage renal disease (ESRD), the period of dialysis dependence, dialysis adequacy, urea and creatinine levels, and the presence of anemia. The co-morbidities and the use of drugs also did not differ in the two groups. Our study suggests that the high prevalence of RLS among patients on HD requires careful attention and correct diagnosis can lead to better therapy and better quality of life. The pathogenesis of RLS is not clear and further studies are required to identify any possible cause as well as to discover the impact of this syndrome on sleep, quality of life, and possibly other complications such as cardiovasculare disease.
The Influence of the Palestine Conflict on a Just Comprehensive and Lasting Peace in West Asia
Mohammad Saleh Bani Issa
Journal of Politics and Law , 2012, DOI: 10.5539/jpl.v5n4p185
Abstract: This study entitled “The Iinfluence of the Palestine Conflict on a Just Comprehensive and Lasting Peace in West Asia”, aimed at studying and analyzing the reasons that stand behind not success and achieve real peace between the regional states in west Asia. This study also analyzes and assesses how the sides acted in their national self-interest. The researcher reached into a point that there are many obstacles that prevented realize the peace in West Asia. Such obstacles are: the issue of Palestinian statehood, the issue of Jerusalem, the problem of refugees, the water scarcity problems, the arms proliferation and the nuclear issue, the environmental issue, the Golan Heights issue and the issue of fundamentalism. The study reached into a point that if the west Asian region needs a Just Comprehensive and Lasting Peace, the sides must first of all go for searching solutions for all the said issues, otherwise the region will remain in its unstable situation for more coming decades, and will never reach into the mentioned peace. This study contains of abstract, introduction, accurate analytical for each issues, conclusion and references.
A Fuzzy Based Solution for Improving Power Quality in Electric Railway Networks
Mohammad Ali Sandidzadeh,Saleh Akbari
Modern Applied Science , 2012, DOI: 10.5539/mas.v6n2p22
Abstract: There are many fundamental differences between electric traction networks and other industrial supply networks in terms of dynamic behavior and static characteristics. For example, the time variation of a load causes voltage variations in a supply network, which results in variations of power flow in the supply network. Today, reactive power compensators are the most practical solutions for keeping voltage levels in normal boundaries. In this paper, with the aim of fuzzy logic, a method for compensating reactive power losses in electrical traction networks is proposed. The proposed method has many advantages such as decreasing the reactive power compensation costs, determining the optimum switching step of capacitor banks and deducing the losses in electric traction networks.
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