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<title>Volume: 06, No: 2, July-2013</title>
<link href="https://ar.iub.edu.bd/handle/11348/1193" rel="alternate"/>
<subtitle/>
<id>https://ar.iub.edu.bd/handle/11348/1193</id>
<updated>2026-10-11T15:15:29Z</updated>
<dc:date>2026-10-11T15:15:29Z</dc:date>
<entry>
<title>Managing global software projects through knowledge sharing - a study with reference to co-located and globally-distributed software teams</title>
<link href="https://ar.iub.edu.bd/handle/11348/1333" rel="alternate"/>
<author>
<name>Gurursamy, S.</name>
</author>
<author>
<name>Balaji, P.</name>
</author>
<id>https://ar.iub.edu.bd/handle/11348/1333</id>
<updated>2026-07-08T15:05:16Z</updated>
<published>2013-07-01T00:00:00Z</published>
<summary type="text">Managing global software projects through knowledge sharing - a study with reference to co-located and globally-distributed software teams
Gurursamy, S.; Balaji, P.
The intent of this research study is to propose a knowledge sharing framework to manage software projects where employees are working in different work locations. To support the arguments based on review of literature, the paper presents a holistic framework of knowledge sharing objectives. Finally, the paper applies the framework to study the existence of knowledge sharing process in a software development company for the purpose of examining the effectiveness of knowledge sharing.
</summary>
<dc:date>2013-07-01T00:00:00Z</dc:date>
</entry>
<entry>
<title>The effects of financial ratios on bankruptcy</title>
<link href="https://ar.iub.edu.bd/handle/11348/1332" rel="alternate"/>
<author>
<name>Islam, Md. Shariful</name>
</author>
<author>
<name>Semeen, Homaira</name>
</author>
<author>
<name>Farah, Nusrat</name>
</author>
<id>https://ar.iub.edu.bd/handle/11348/1332</id>
<updated>2026-07-08T15:05:15Z</updated>
<published>2013-07-01T00:00:00Z</published>
<summary type="text">The effects of financial ratios on bankruptcy
Islam, Md. Shariful; Semeen, Homaira; Farah, Nusrat
The paper aims to reveal the effect of and make evaluations on 24 ratios listed under the title of liquidity, financial solvency, activity and profitability on the financial positions of enterprises (profit / loss). The study was conducted between the years 2009 and 2011 using data about the financial positions (profit / loss) and the related ratios of 31 enterprises per year traded on the Dhaka Stock Exchange (DSE).744 data were subjected to analysis using the discriminant analysis method. The results of the study demonstrate that each ratio (variable) has a significant effect on the financial positions of enterprises with differing amounts and that along with the liquidity ratios in the first place, profitability ratios, operational and financial ratios also play an important role in the financial positions of enterprises
</summary>
<dc:date>2013-07-01T00:00:00Z</dc:date>
</entry>
<entry>
<title>Protecting existing and prospective investors and the role of internal  auditors</title>
<link href="https://ar.iub.edu.bd/handle/11348/1331" rel="alternate"/>
<author>
<name>Ahmed, Md Shoaib</name>
</author>
<author>
<name>Shil, Shubhankar</name>
</author>
<id>https://ar.iub.edu.bd/handle/11348/1331</id>
<updated>2026-07-08T15:05:14Z</updated>
<published>2013-07-01T00:00:00Z</published>
<summary type="text">Protecting existing and prospective investors and the role of internal  auditors
Ahmed, Md Shoaib; Shil, Shubhankar
In this study, we tried to explore the idea of the independence of the internal audit committee, the independence of the finance and accounting departments, and the corporate charter followed by the board of directors of an organization, and how they protect existing and prospective investors. A multiple regression analysis and analysis of  covariance (ANCOVA) 2X2 have been used to analyze the data. A strong and positive relation has been found in this study with a highly correlated independent variable. It has been also found that 62% of the investors believed that internal auditors and finance and accounting executives are not independent at their work place. Surprisingly 89% felt that if internal audit committee and executives of finance and accounting departments work independently and effectively, then investors will be highly protected.
</summary>
<dc:date>2013-07-01T00:00:00Z</dc:date>
</entry>
<entry>
<title>Capacity building and integrated reporting: a framework for development</title>
<link href="https://ar.iub.edu.bd/handle/11348/1330" rel="alternate"/>
<author>
<name>Needles, Belverd E.</name>
</author>
<id>https://ar.iub.edu.bd/handle/11348/1330</id>
<updated>2026-07-08T14:35:18Z</updated>
<published>2013-07-01T00:00:00Z</published>
<summary type="text">Capacity building and integrated reporting: a framework for development
Needles, Belverd E.
The financial crisis of 2007-2008 brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a larger regulatory configuration, and that forces are at play that would subjugate accounting standard setting to broader regulatory demands. This paper presents a framework for an expanded view of capacity building and regulation of integrated (financial and non-financial) corporate reporting. The sections in the study have been analyzed through the lens of financial reporting standards, non-financial reporting codes and standards, auditing standards, and professional qualifications. It then provides an analysis of existing national institutional models supporting implementation and enforcement of the laws and regulations for high-quality corporate reporting through the lens of stock exchanges and SEC (Securities and Exchange Commissions), stock exchanges, and audit public oversight boards. It concludes that the need for far greater coordination among regulators on a global basis in order to avert future worldwide economic disasters.
</summary>
<dc:date>2013-07-01T00:00:00Z</dc:date>
</entry>
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