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Messages - Jalal

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BBA Discussion Forum / Re: Request for Vote for University ranking 2011
« on: September 17, 2011, 01:13:25 PM »
I hope our university will be first in the ranking and give it to the notice board to request to submit vote.

BBA Discussion Forum / Re: Let's Learn Auditing
« on: September 17, 2011, 12:59:21 PM »
Here i give a power point slide that helps u to understand of auditing.

BBA Discussion Forum / Let's Learn Auditing
« on: September 13, 2011, 10:28:50 PM »
Auditing is the process by which a competent, independent person accumulates and evaluates evidence about quantifiable information related to a specific economic entity for the purpose of determining and reporting on the degree of correspondence between the quantifiable information and established criteria. According to section 210(6) of the Companies Act, 1994, the Boards of Directors of the company has the authority to appoint the first auditor(s). To become a auditor, one should follow some criteria.
a. Competent, Independent Person:
   Â·  Qualified to understand the criteria used.
   Â·  Know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined.
Have an independent mental attitude (be independent in fact and in professionalism).
Unbiased information and objective thinking are needed for the judgment and decisions to be made.
b. Accumulating & Evaluating evidence:
Evidence-any information used by the auditor to determine whether the quantifiable information being audited is stated in accordance with the established criteria.
Deciding the amount of audit evidence-planning.
Accumulation of evidence – implementation.
Evaluation of evidence – implementation.
Drawing conclusion based on these evidence. Final stage.
Quality and volume of evidence – must satisfy the audit objective.

Common Forum / Re: Mother's Day
« on: September 02, 2011, 10:26:31 PM »
M is for the million things she gave me,
O means only that she's growing old,
T is for the tears she shed to save me,
H is for her heart of purest gold,
E is for her eyes, with love-light shining,
R means right, and right she'll always be.

BBA Discussion Forum / Re: Learn Accounting
« on: September 02, 2011, 10:14:36 PM »
Here i post the standards of Accounting also known as International Accounting Standards (IAS). Hope, it willbe helpful.

BBA Discussion Forum / Re: ''ঈদ মোবারক''
« on: September 02, 2011, 10:10:40 PM »
✫ ✫ ✫.
☻/ღ˚ •。* ♥♥ ˚ ˚✰˚ ˛★* 。 ღ˛Â° 。* °♥ ˚ • ★
░░E░I░D░░M░U░B░A░R░ A░K░ ˚ ✰* ★★ ˛ ˚♥♥ ✰。˚ ˚ღ。* ˛˚ ♥♥ 。✰˚* ˚

Hoping Sincerely
That This Eid Day Brings
Warm,Happy Hours And
Bright, Happy Things…
Light Hearted Moments Of
Friendship And Fun
To Help Make Your Eid
A Wonderful One..!!

Ramadan and Fasting / Re: Ramadan reminder
« on: August 19, 2011, 10:46:03 PM »
All praise belongs to Allah the Most High, who created both life and death as a test to see who is foremost in deed. Through His infinite mercy He blessed mankind with selected times and seasons in which the best deeds are made obligatory and the reward for good deeds is multiplied.
Allah, the Most Wise, prescribed the third pillar of Islam, fasting, in the second year after the hijrah of the final Messenger (peace be upon him). Fasting is obligatory upon every sane Muslim adult, Allah the Most High says, "O you who believe! Observing As-Saum (the fasting) is prescribed for you as it was prescribed for those before you, that you may attain taqwa." [1] Taqwa is defined as "the consciousness of the soul to fulfil what Allah the Most High has commanded and abstain from what He has prohibited" [2]. Fasting is therefore a means towards achieving a level of self-restraint. The scholars of tafsir (exegesis) mention various behaviours that are restrained by fasting including eating, drinking, fulfilling one's desires, being angry and disobeying Allah the Most High in general. Sufyan Al Thawri said, "The reason for the title muttaqin (those who have taqwa) is that they leave that which is not left". Ibn al-Qayyim said "The objective behind fasting is to restrain the soul from desires (for food, drink, and sexual relations), divert it from its normal circumstances, tame the strong desires, prepare it to attain the happiness and benefits (from fasting), and purify it from its untamed state. By experiencing the intensity of hunger and thirst, one is reminded of the condition of the hungry stomachs of needy people." [3]
The Prophet (peace be upon him) said "On the first night of Ramadan, the devils and rebellious jinn are bound in chains; the gates of Paradise are opened until not a single gate remains closed. The gates of Hell are bound shut until not a single gate remains open. Then a caller calls out, 'O desirer of good, go forth! O desirer of evil, restrain yourself! Allah is emancipating people from the Fire every night'." [4]
On the last day of Sha'ban, the Prophet (peace be upon him) gave a sermon and said, "O people! A great and blessed month has approached you, a month containing a night better than a thousand months. Allah has made fasting in its days an obligation and prayer in its nights a (recommended) voluntary act. Anyone who seeks nearness to Allah in this month through any virtuous act will be like one who carried out an obligatory act at another time (outside of Ramadan), and whoever performs an obligatory act in this month will be like one who performed seventy such acts at another time. It is the month of patience, and the reward for patience is Paradise. It is the month of equality, the month in which the wealth of the believer is increased..." [5]
With the reward for obligatory acts multiplied, one must exert to perform them in the best of manners, and with the reward for voluntary acts multiplied one must hasten to perform good deeds. Ramadan is without doubt a golden opportunity for the one who seeks to be absolved from the Hell fire and the one who yearns to dwell in Paradise, wherein they will have all that they desire.

Many Muslims assume that when Ramadan comes they will endeavour to become obedient Muslims and do the maximum possible good deeds for the whole month. If you imagine the reality as a graph, what happens is that you start off with a peak and then the influx of deeds becomes difficult for so many reasons, so you trough or lull for much of this precious month. You then try a bit harder at the end to try to catch laylat-ul-Qadr (the night of decree), but even then you may sleep some nights and even miss some obligatory prayers! This approach to Ramadan is not correct will repeatedly fail. The Messenger (peace be upon him) and his companions would pray, fast, and be obedient to Allah all year round. In Ramadan, like other special times in the year, they would maximise their efforts to excel in good deeds.
Ramadan should be used as a platform to change lives, every day should get increasingly better, the case being even more so each and every year. Allah the Most High loves those deeds that are done with consistency, because they represent a Muslim's personality, and they are the deeds that will pave the path to Jannah (paradise). Prior to Ramadan, Muslims must perform the obligatory acts, otherwise they will be punished for their negligence after this life. The obligatory acts should be supplemented with voluntary acts that are part of one's daily routine. Once Ramadan arrives then that is the time to exceed beyond your normal deeds with more voluntary acts and increase them in a gradual manner. Then whoever can perform i'tikaaf (confinement of oneself to the mosque) they spend all of their time in good deeds until the end of Ramadan, while those who cannot, exert themselves to spend their days performing good deeds and their nights in prayer. After celebrating Eid al Fitr, the six fasts of Shawwal should be performed and good deeds should remain part of our routines until the following Ramadan.
The Messenger of Allah (peace be upon him) and his Companions (may Allah be pleased with them) would perform various good deeds in Ramadan. Some of the deeds that have been mentioned in association with fasting and Ramadan will now be mentioned, all of which are highly recommended acts of worship to be performed.
Allah the Most High combined fasting with eight other deeds when He described the successful believers "(The believers whose lives Allah has purchased are) those who repent to Allah (from polytheism and hypocrisy, etc.), who worship Him, who praise Him, who fast (or go out in Allah's Cause), who bow down (in prayer), who prostrate themselves (in prayer), who enjoin (people) for Al-Ma'rûf (i.e. Islaamic Monotheism and all what Islaam has ordained) and forbid (people) from Al-Munkar (i.e. disbelief, polytheism of all kinds and all that Islaam has forbidden), and who observe the limits set by Allah (do all that Allah has ordained and abstain from all kinds of sins and evil deeds which Allah has forbidden). And give glad tidings to the believers." [6]
Ramadan is also the month of Quran as Allah the Most High said "The month of Ramadan in which was revealed the Quran, guidance for mankind and clear proofs for the guidance and the criterion (between right and wrong)" [7]. Abdullah ibn 'Amr (ra) reported that the Messenger of Allah said "Fasting and the Quran will intercede for a slave on the day of judgement, the fasts will say, 'my Lord I prevented him (or her) from food and desires so let me intercede', and the Quran will say, 'I prevented him (or her) from sleeping at night so let me intercede', then they will intercede" [8]. It was said that the salaf would spend the days of Ramadan reading the Quran [9], and the importance of studying the Quran cannot be emphasised enough. A single ayah recited with contemplation (tadabbur) may be better then reciting many ayaat (verses) of the Quran without contemplation. Scholars differed regarding whether it is better to recite more or recite less with contemplation. Although as isolated deeds they both may be equal, the latter will benefit you for the rest of your life and thus the effects of understanding the Quran will elevate you further in the Hereafter. Abu Jumrah once said to Abdullah ibn Masud 'I am fast in my recitation and perhaps I would recite the Quran once or even twice in a single night', Abdullah (ra) replied 'For me to recite one surah is more pleasing to me than if I did that which you do, if you do so then make sure that you recite so that your ears hear what you recite and your heart pays attention.'[10]
Ibn 'Abbas (ra) narrated "Allah's Messenger (peace be upon him) was the most generous of people and he was the most generous in the month of Ramadan, when Jibreel would meet him. Jibreel used to meet him every night of Ramadan to teach him the Quran." [11] This hadith emphasises the need to be generous in giving all kinds of charity in Ramadan, in addition to studying the Quran. It is also important to feed others, especially those with less. The Prophet (peace be upon him) said "whoever gives a fasting person (food or drink to break their fast), they will have similar to the reward of the one who fasted, without any decrease for the one who fasted." [12]
It is upon us all to fear Allah, and direct our best efforts in and out of the month of Ramadan towards obeying Him. Allah the Most High commanded us "So keep your duty to Allah and fear Him as much as you can; listen and obey; and spend in charity that is better for yourselves. And whosoever is saved from his own covetousness, then they are the successful ones." [13] No one is burdened with more than they can take, however it is through the performance of good deeds and the attainment of taqwa that we will earn the reward prepared for the muttaqeen.

BBA Discussion Forum / Learn Marketing
« on: August 19, 2011, 10:38:29 PM »
Everyday we face many kinds of marketing and sometime we do marketing for our necessary purposes. I think A BBA student has some knowledge about marketing. Here, i present some marketing topic with power point slides that give a overview about marketing. I hope it will be helpful

BBA Discussion Forum / Re: Learn Accounting
« on: August 19, 2011, 10:31:15 PM »
Thank u brother. Most Student fears on accounting subject. I try to remove their fairness about accounting. To keep accounting as a simple subject. Now, i give Bank reconciliation statement and question of ICAB on Accounting subject and an e-book of ACCA subject.

BBA Discussion Forum / Re: Learn Accounting
« on: August 17, 2011, 09:57:11 PM »
Accounting Transactions
Accounting Equation   Assets = Liabilities + Owners' Equity
 When Assets/Expense Increases   
When Assets/Expense Decreases   
When Liabilities/Income Increases   
When Liabilities/Income Decreases   
 Please give example with narration
1   Assets - DR (inc)
Liabilities - CR (inc)
2   Assets - DR (inc)
Equity - CR (inc)
3   Assets - DR (inc)
Revenue - CR (inc)
4   Assets - DR (inc)
Expense - CR (dec)
5   Liabilities - CR (inc)
Equity - DR (dec)
6   Liabilities - CR (inc)
Revenue - DR (dec)

BBA Discussion Forum / Learn Accounting
« on: August 17, 2011, 09:48:15 PM »
Dear Viewers,
Here i give some basic idea about accounting with presentation. I hope it helps to learn accounting and easily can understand overall knowledge of accounting.

BBA Discussion Forum / Re: Business News
« on: August 17, 2011, 09:40:33 PM »

Capital market 'heart' of investment
FE Report

The Metropolitan Chamber of Commerce and Industry, Dhaka (MCCI) has put thrust on a vibrant capital market.

"In the absence of a strong capital market, the GDP growth target of 7.0 per cent for FY12 will be difficult to achieve," the MCCI said in its latest review on the economy of Bangladesh.

"A strong capital market is essential to encourage the general people and the business community to invest in shares. Weak and fragile capital market retracts investment environment and directly or indirectly reduces and slows down economic growth, the prestigious chamber said.

It said capital market is the 'heart' of investment through which investors invest in shares of industries, financial institutions and other commercial organizations, and thus accelerates development and growth.

To strengthen and bring the much needed stability in the capital market, the FY12 budget adopted a number of measures. These include: i) TIN certificate for BO Account holder would not be mandatory; ii) there shall be no capital gain tax, as before, on the BO Account holders; iii) the rate of tax deductible at source for brokerage commission of stock brokers listed with SEC was increased from 0.05% to 0.10%; and iv) undisclosed money would be allowed for investment in the capital market as well as in treasury and infrastructure bonds on payment of a 10 per cent tax on the legalised income.

Commenting on industrial term loans, the MCCI said the disbursement of industrial term loans during Q3 increased by 22 per cent to Tk 75.64 billion from Tk 62.13 billion during the corresponding period of the previous fiscal year. The recovery of industrial term loans was Tk 68.57 billion during Q3 of FY11, which was 47 per cent higher than the recovery of Tk 46.51 billion during the same period of FY10.

The exchange rate of Taka per US$ rose to Tk 74.2329 as of June 30, 2011 from Tk 69.4100 at the end month of July, 2010. Taka thus depreciated by 6.95 per cent in FY11. This depreciation was due to the increased demand for foreign currency to finance current account transactions. Besides, BB is also providing overdraft (OD) facilities to the commercial banks to settle payment bills against import of essential items, including food grains, petroleum products and power plant equipment.

BBA Discussion Forum / Re: Business News
« on: August 17, 2011, 09:36:12 PM »
Infrastructure, energy situation improvement essential to attain targeted growth: MCCI
FE Report

Prospects for acceleration of economic growth, being buoyed up by investment activities that remain now far below the country's potential, will critically depend on efforts to remove the existing bottlenecks in physical infrastructural facilities and the persistent crisis in power and energy sectors.

This assessment has been made by the Metropolitan Chamber of Commerce & Industry (MCCI), Dhaka, one of the country's leading trade promotion organisations (TPOs), in its latest review of "Economic situation in Bangladesh."

According to the assessment by the MCCI, the actual increase in economy-wide investment, including foreign direct investment (FDI), will be contingent on "how quickly and effectively the government would ease the problems of power and energy sectors," notwithstanding the fact that there are "strong official commitments and efforts to find solutions" to the sectoral problems.

"Attaining the targeted 7.0 per cent gross domestic product (GDP) growth this year and 8.0 per cent in the next fiscal years will hinge upon the government's success in this area," it observed.

"Shortage of energy, in fact, now poses the biggest threat to Bangladesh's economic growth," the MCCI stated.

Despite the installation of some additional generation capacity and some increase in power production, the power situation did not improve much in quarter four (Q4) of fiscal year 2010-11 or FY11, as the production of power lagged behind the growing demand.

"The present demand for electricity is 6000 megawatt (mw), while actual generation varies between 4200 mw and 4800 mw. The estimated demand-supply gap currently is thus 1800 mw during peak hours. Gas shortage accounts for at least half of this gap. A total of 1922 mw of additional electricity has been added to the national grid since the present government took office in January 2009 but the shortfall remains because of higher demand. The highest electricity generation was recorded at 4890 mw on June 13 of FY11. To combat the acute power shortage, the government plans to increase power generation to around 7000 mw by 2013. Only 45 per cent households have access to national grid with the majority remaining out of the formal electricity supply system," the MCCI pointed out in its review.

The chamber recalled that the government formulated a merchant power plant policy for facilitating the entry of private enterprises to electricity business, especially in direct sale of electric power to the consumers from their plants, in order to break the monopoly in electricity business.

"These power plants use diesel and furnace oil for producing electricity and hence their cost is high and affects the competitiveness of user firms," it observed.

While noting that the Bangladesh economy performed reasonably well in FY11 posting a 6.7 per cent GDP growth -- well in excess of projections made by multilateral donor agencies and some local research bodies -- it stated that the agriculture sector depicted good growth, "but continuous government support with inputs and finance will be needed to sustain the sector's growth in the present fiscal."

"The production in the manufacturing sector has been improving steadily, although investment growth is still below the potential" because of many long lingering problems that continue to persist.

On the domestic front, output performance in agriculture, the chamber observed, continued to remain healthy. "Crop production during FY11 exceeded the previous year's production and also exceeded the annual production target, thanks to the record production of boro. Fisheries and livestock sub-sectors, too, depicted good growth."

"Within the broad industry sector, the performance of different sub-sectors was generally satisfactory. While large and medium scale industries are yet to regain the historically high growth rate witnessed in the middle of the 2010s, their recovery is well under way. In particular, manufacturing industries oriented to the domestic market have done better. With the expansion of small & medium enterprise (SME) loans by banks, production of SMEs has also increased considerably," it added.

According to the MCCI's review, the performance of construction, housing and water sub-sectors has improved while mining, electricity and gas sub-sectors lagged behind. A total of 1922 mw of additional electricity was added to the national grid since January, 2009.

"The services sector, overall, performed well. In particular, the telecommunications sub-sector depicted good growth buoyed by new FIDI and is expected to sustain the growth momentum with the introduction of new products and services."

About monetary and credit situation, the chamber noted that private sector credit increased significantly (24.3 %) during July-May of FY11. "Net credit to public sector also increased by about 22 per cent. Reserve money recorded a 13.5 per cent increase during July-May of FY11, resulting from the increase in Bangladesh Bank's (BB's) net domestic assets. Total liquid assets of scheduled banks stood higher at Tk 943.90 billion as on at the end of May, 2011, as against Tk 871.98 billion at end-June, 2010", it added.

"However, excess liquidity of scheduled banks", the MCCI pointed out, "stood lower at Tk 292.49 billion as on end May, 2011, as against Tk 344.98 billion at the end of June, 2010.

The MCCI pointed out that the level of public investment remained poor, despite the fact that revenue collection by the National Board of Revenue (NBR) improved significantly.

However, the ADP implementation performance in FY11 was slightly better than that of the previous fiscal, the chamber said.

Pointing out that public sector investment has a strong crowding-in effect on private investment, a speedier implementation of the ADP will be needed for boosting economic activities in the private sector, it pointed out.

On the external front, export trends, the chamber stated, remained strongly positive, growing by 43.9 per cent in the last quarter of fiscal 2011, compared to the corresponding quarter of the previous fiscal.

"In order to sustain the high export growth, top priority should be given to develop the physical infrastructure and improve the power situation, which are now the major constraints to export and economic growth," it said.

According to the assessment by the chamber, larger import payments and declines in foreign aid and remittances caused the depreciation of Taka.

"The inflation rate continued to rise, and BB had re-fixed the inflation target to 7.0 per cent for June, 2011 from the previously set target of 6.5 per cent. The actual annual average rate of inflation, however, rose to 8.7 per cent in May of FY11, well past the June, 2011 target", it noted.

The main factor behind the rise in overall inflation, according to the MCCI, was the rise in food prices, which increased continuously since May 2011

Common Forum / Re: Teaching Performance Appraisal
« on: July 10, 2011, 09:36:57 PM »
It is one step to "Digital University".

Common Forum / Re: My Feelings about DIU
« on: July 10, 2011, 09:35:24 PM »
For taking DIU as a recognized university in Bangladesh, we should try our best level efforts to ensure quality education. For that we need to organize seminar, participate in different contest and show performance in different organization and interview.

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