Asian Business Review

Journal Information
ISSN / EISSN : 2304-2613 / 2305-8730
Published by: ABC Journals (10.18034)
Total articles ≅ 326
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Latest articles in this journal

Mst. Hasna Banu, Sayaduzzaman, Subhash Chandra Sil
Published: 16 May 2021
Asian Business Review, Volume 11, pp 67-74;

The prime concentration of this study is to scan the respondents’ opinions regarding the application status of the different units of GAAP in preparing the different financial reports by the sample banks. To meet this objective an attempt has been made to collect opinions from one hundred fifty respondents comprising of fifty chartered accountants, fifty cost and management accountants as well as fifty academicians. Frequency analysis has been used to evaluate their perceptions. The result of frequency analysis reveals that the sample banks greatly apply the accounting entity assumption, going concern assumption, assumption of a stable momentary unit as well as time period assumption in preparing the financial statements. Furthermore, this study has likewise employed ANOVA as well as Chi-square techniques to investigate whether there is any significant deviation amidst the respondents’ opinion concerning the execution of different segments of GAAP for financial reporting practice of the sample banks and the outcomes indicate that there is the significant difference among the respondents’ opinion regarding the application status of the different units of GAAP in financial reporting practice by the sample banks in some cases and in other cases the difference of opinion has also been observed.
Allen Lim Chong Guan, Goi Chai Lee, Peter Dell
Published: 16 May 2021
Asian Business Review, Volume 11, pp 81-92;

The main purpose of this research is to explore how Canadian Generation Y consumers’ behavioral use of the Internet. This research explores to determine the factors and variables that can increase the number of Canadian Generation Y consumers’ behavior using Canadian small businesses’ retail websites. This provides information on how small business retailers are able to plan strategies and tasks to engage them. The research question is to gather qualitative data from Canadian Generation Y consumers’ on their daily Internet and online shopping activities, and security and privacy on the Internet. The rationale behind the research objectives is to better understand Canadian Generation Y’s behavioral usage of Canadian small businesses’ retail websites. As it is imperative for retail websites to be an intrinsic part of the Internet, it is therefore important to understand Canadian Generation Y’s behavioral usage of the Internet as well. This research makes a distinct contribution to the knowledge of the subject matters in the areas of Generation Y, small businesses, and the activities on the internet that are applicable to academicians and practitioners. This is the first time that research has been conducted specifically based on Canadian Generation Y consumers’ behavioral usage and activities of Consumers on the Internet.
Apoorva Ganapathy
Published: 16 May 2021
Asian Business Review, Volume 11, pp 59-66;

An edge computing system is a shared IT (Information Technology) system where customer data can be processed at the edge of the network to as close as possible to the originating source. The Internet of Things connects the various things on the internet, making it easier to live and allow jobs to be done more smartly. It also gives total control to the users. The combination of Edge computing and the Internet of Things can potentially result in huge possibilities for users. This work accessed edge computing and the benefits of using edge computing. It also looked into how to edge the many possibilities that can result in the use of edge computing. Various similar concepts like fog and cloud computing were also considered as closely related terms. This article provides insights into the use of edge computing in several industries.
Shakawat Hossain, Nur Mohammad Ali Chisty, Ruhul Amin
Published: 16 May 2021
Asian Business Review, Volume 11, pp 75-80;

Internet of Things (IoT) is anticipated to be one of the primary megatrends up in innovation. Integrated with the current and upcoming mobility of digital gadgets, it offers ground to applications in numerous domains, including retail. The capability of sensors for setting applicable, customized, real-time, and intuitive communication with buyers and customers is considered to be a driving force of traffic and exchange, a facilitator of development along the way to elevate their purchasing experience. Simultaneously, IoT can serve to further develop relationships and foundations for more viable retail business and digital store management. Currently, digitally savvy customers expect an Omnichannel experience at each touchpoint. They need to track down the ideal data at the perfect time at the right location. Location-based innovation in a retail setting identifies the way that users take to arrive at specific areas of a retail store and helps upgrade the shopping experience. This is the reason the Internet of Things (IoT) is beginning to take the online business to a higher level, and will probably disrupt the conventional retail processes on a significant scale in the coming time. This paper surveys and arranges the most common applications of IoT and solutions for successful marketing at retail from the point of retailers and customers as well as from the point of manufacturers confronting framework or communication-related issues. We propose a model that demonstrates the potential that IoT has as compared to standard industry practices of retail to drive business results and gain an upper hand. In this paper, we’ve likewise talked about the new developments and new techniques for the organizations to accomplish competitive advantage brought about by the uses cases of IoT, particularly in the field of mobile sensors. Such developments are likely the most prominent factor in the coming years to make progress in the advanced economy.
Harish Paruchuri
Published: 1 May 2021
Asian Business Review, Volume 11, pp 51-58;

Economic forecasting is a very important aspect that policymakers in the financial and corporate organization rely on because helps them to determine future events that might infringe some hardship on the economy and the citizens at large. However, the principal statistical pointers that are available to the public domain provide numerous reservations and doubts for their economics estimates as it is later released with frequent issues to major revisions and also it shows a great lag in decision making for an incoming event. To this effect, the expansion of the latest forecasting patterns was important to address the gaps. Hence, this paper examines the conceptualization of Machine learning in economic forecasting. To achieve this, the Italian economy was used as the dataset, and machine learning controlled tools were used as the method of analysis. The result obtained from this study shows that machine learning is a better model to use in economic forecasting for quick and reliable data to avert future events.
Nazrul Islam
Published: 6 March 2021
Asian Business Review, Volume 11, pp 21-34;

This paper seeks to find the causal relationship between economic growth, electricity consumption, carbon emissions, electricity production from oil, and electricity production from gas. The data were taken from World Development Index (WDI) for the period of 1972-2014. For stationarity checking, visualization and some econometrics techniques like ADF and Phillips-Perron test have been adopted. For testing the long-run relationships among the variables, the Johansen cointegration testing procedure has been considered. This test ensured that there are long-run relationships among the variables. To capture the short-run dynamics, a VECM test has been done, and to find the direction of causation, the Granger causality approach has been tested. The results find that there was a bidirectional causality from CO2 emissions to gross domestic product (GDP) and from electricity production from gas to GDP where unidirectional causality was found from GDP to electricity consumption and electricity production from oil to GDP. CUMSUM and CUSUM approaches have also been considered to test the stability of the parameters. Policy implications of the research indicate that Bangladesh should give importance to low carbon emission technologies to reduce the CO2 emissions level with a view to keeping Bangladesh safe from natural calamities along with economic growth. JEL Classifications: C32, O13, Q43
Sumi Saha, Subhash Chandra Sil, Sayaduzzaman
Published: 6 March 2021
Asian Business Review, Volume 11, pp 15-20;

Accounting information is essential to elucidate the financial scenario of any organization. The use of accounting information enhances the decision-making process that has a good role in managerial efficiency. This research study has attempted to know the use of accounting information contained in the annual reports in making a financing decision. Five components of financing decision like selecting the best source of financing, assessing the cash flows, preparing the budget and profit planning, valuation of bond and share as well as financial statement analysis have been considered for the purpose of the study and collected opinions from the selected respondents amounts to one hundred fifty with the use of structured questionnaire and the outcomes of this survey report that the most of the respondents strongly agreed that the accounting information has been used in making a financing decision. The study also reveals that there is a significant relationship among the opinions of the respondents regarding using accounting information in making decisions about the different components of financing decisions.
Ahnaf Chowdhury Niloy
Published: 1 September 2020
Asian Business Review, Volume 10;

Bangladesh is a comparatively small country but a densely populated country that has attracted several big companies to come and run their business including carbonated drinks and tobacco. International beverage brands like coca-cola, Pepsi, etc., and tobacco brands like British American Tobacco, Philip Morris International, etc. are doing great business in Bangladesh alongside local brands. Even though for business, these products are a must but when it comes to health issues these are such products that affect physically greatly. Matter of consciousness comes when the consumer is giving preference to such products more than essential consumables that are seen in Bangladesh. The paper discusses the consumer behavior of Bangladeshi consumers in choosing products in terms of health benefits. The paper is an original work of the author and all the secondary data were taken are given credits properly.
Swapna Akter, Nazmus Sadekin, Nazrul Islam
Published: 6 August 2020
Asian Business Review, Volume 10;

Jute is one of Bangladesh 's main cash crops. The contribution of the jute sector to the economy of Bangladesh is enormous. In Bangladesh, Jute is a vital sector from economical, agricultural, industrial, and commercial perspectives. Different kinds of jute products are made in Bangladesh and the products are environmentally friendly as well. Every year Bangladesh earns an amount of foreign currency by exporting jute and jute products in different countries all over the world. That contributes to the national income of Bangladesh. Jute was once called Bangladesh's 'Golden Fibre. But this industry's present and future prosperity and growth are vulnerable. There exist many problems in the jute industry of Bangladesh, such as; lack of scientific knowledge and modern tools, market tools, unavailability of quality seeds, low productivity, inappropriate market forecasting, land fragmentation, natural calamities, conflicts and economic crisis in the world market, etc. Based on the existing problems, I will try to give some policies that may help to eradicate the problems and improve the present conditions of the jute industry in Bangladesh.
Tizitaye Weldemariam, Yibeltal Nigussie Ayele
Published: 3 June 2020
Asian Business Review, Volume 10, pp 91-98;

This study was carried out with the intention of examining the role of the marketing mix on brand loyalty advertising and pricing play in building brand equity. The study focuses on a new cable brand (Belayab Cable) and attempts to find out the role of marketing mix elements on brand loyalty of Belayab Cable products. For this study, an accessible population of 62 Belayab Cable consumers who have used its products at least twice was selected randomly from stratified groups of three types of customers (Contractors, Traders, Electo Mechanical Engineers, and Government,). A structured questionnaire was used to collect data from respondents by using a self-administered data collection system. In addition to the questionnaire, semi-structured interview questions are prepared to get information from the organization which is analyzed qualitatively. The STATA is used to process the primary data which were collected through questionnaires. The findings showed that the role of product quality, price, and availability has a positive and significant role in brand loyalty. On the other hand, the price has no significant role in brand loyalty for the cable of a brand. Therefore, in order to maximize the effectiveness of marketing activities and have more loyal customers in cable industry companies should pay more attention to product quality, availability, and promotions.
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