http://dspace.daffodilvarsity.edu.bd:8080/handle/123456789/218 2026-04-23T16:43:38Z 2026-04-23T16:43:38Z Ahmed, Sayed Farrukh Bhuiyan, Md. Badruzzaman http://dspace.daffodilvarsity.edu.bd:8080/handle/20.500.11948/628 2019-05-27T07:05:57Z 2007-01-01T00:00:00Z

Transfer Pricing and Activity Based Costing: An Integration Between Them Ahmed, Sayed Farrukh; Bhuiyan, Md. Badruzzaman Activity based costing (ABC) is based simply on the premise that businesses must understand the factors that change each major activity and the costs of these activities, and how different activities add values to the firm related to the products in order to run the business effectively and efficiently. The role of transfer pricing policy is to allocate costs within the firm to determine the optimal product mix. The activity based costing approach justifies the transfer prices a multinational corporation uses to transfer unique company services among its divisions located in different countries. This article is an attempt to explain how this approach reduces the probability of costly tax audits and assists in obtaining an advanced pricing agreement. Moreover, this article contrasts the traditional and ABC approaches and shows how the approaches can significantly affect transfer pricing tax liability. Nevertheless, this article provides a glimpse of the potential of ABC in the development of an effective transfer pricing mechanism, one that lowers the risk of a transfer price audit and gives the multinational enterprise (MNE) the flexibility to adjust costs to compete successfully in the global market.

2007-01-01T00:00:00Z Sadique, Dr. Md. Zafor http://dspace.daffodilvarsity.edu.bd:8080/handle/20.500.11948/627 2019-05-27T07:05:59Z 2007-01-01T00:00:00Z

The Impact of Designation, Experience and age on Existing and Expected Quality of work Life: A Case Study of four Sugar Mills in Bangladesh Sadique, Dr. Md. Zafor This present study was designed with a view to investigate the impact of designation, experience and age of sugar mill employees on existing and expected quality of work life (QWL). A total number of 150 employees were selected from four sugar mills on a stratified random sampling basis. The results reveal that the designation, experience and age of sugar mill employees in Bangladesh do not alter their rating of the existing and expected quality of work life (QWL).

2007-01-01T00:00:00Z Chowdhury, Tamzid Ahmed Rahman, Masud Ibn http://dspace.daffodilvarsity.edu.bd:8080/handle/20.500.11948/594 2019-05-27T07:05:59Z 2007-01-01T00:00:00Z

Problems and Strategies in Service Marketing: Bangladesh Perspective Chowdhury, Tamzid Ahmed; Rahman, Masud Ibn Unique characteristics named intangibility, inseparability in production and consumption, perishability, irrevocability and heterogeneity make services different from goods and pose vexing problems that are not faced by the goods marketers. Perishability and irrevocability features of service create problems in managing fluctuating demand. Moreover, additional P’s of service marketing namely period, physical evidence, people, process, etc. need to manage in a different way. That’s why service marketing problems require solutions which are different from that required for goods marketing. Service quality Gap Model will be fitted to better answer the problems faced by service marketer.

2007-01-01T00:00:00Z Abdullah, Rubab http://dspace.daffodilvarsity.edu.bd:8080/handle/20.500.11948/593 2024-11-06T05:18:40Z 2007-01-01T00:00:00Z

Motivation: Its Crucial Role in Teaching English in Class Rooms Abdullah, Rubab Motivation is the key to all learning. Lack of motivation is perhaps the biggest obstacle faced by teachers, counselors, school/college/university administrators, and parents. Behavioral problems in the classroom often, or always, seem to be linked to the lack of motivation. Intelligent students are often out- performed by the less bright students with high motivation. If a student is motivated enough, s/he can accomplish learning of any scale. This paper, based on personal observation, focuses on some aspects of motivation as well as how teachers of English, can apply it to students. Our aim is to discuss how motivation in the classroom can help students develop their potentials and make them learn English effectively.

2007-01-01T00:00:00Z