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Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings

This study investigates the impact of democracy indices on the literacy rate. Panel Data of 134 Countries from 2007-2018 were collected from the website the World Bank and Gapminder. This study uses Ordinary Least Square (OLS), Pooled Ordinary Least Square (POLS), Driscoll-Kraay (DK), Second Stage Least Square (2SLS), Generalized Methods of Moments (GMM) methods. This research has found that political participation index and political culture index has a significant positive relationship with literacy rate in all the method. The functioning of the government index has a significant positive relationship and electoral process and the pluralism index has a significant negative relationship with literacy rate in all the methods except the GMM method. The civil liberties index has a significant negative relationship with literacy rate in POLS and in the other models, there is no significant relationship between the civil liberties index and literacy rate.

The study was conducted to examine the nature of vegetable price variation from farmers to different traders through different marketing channels and identified some factors that were causes for vegetable price variation. On the basis of vegetable trader, five marketing channels identified which responsible for transporting vegetables from farmer to consumer. This study pointed out that the maximum price variation chain is Farmer ? Wholesaler ? Agent ? Retailer ? Consumer. This study also explored that price variation has a positive relationship with the increase of trader’s number and several times price variation executed in retailers’ level. Sometimes new trader arrivals in retail level which depends on the nature of vegetable deterioration. The majority farmers and traders remarked that price variation is occurred due to high input cost, high transportation cost, and traditional marketing system

In the arena of economic analysis, the wealth of a nation is getting more and more attention to be a better indicator to evaluate the status of an economy. This paper had studied the aggregate household wealth of different nations of the world, 106 countries, for the year 2009-2018. During these years, only two countries of the world, China and the USA have managed to increase their wealth tremendously over the last decade while others experienced a slow pace in the growth of wealth. To satisfy the query of how efficient these countries were in maximizing their wealth, a stochastic frontier approach (SFA) has been used to predict the technical efficiency dependent variable and then generalized methods of moments (GMM) and other models have been used to find out the determinants of this efficiency. The study had come up with the result that land, labor, and capital mainly contributed to the output of wealth maximization while past year level of efficiency, export, and import played the main roles in determining the wealth maximizing efficiency status of a nation. It is found that there is a negative relationship between past-year efficiency with current years and the more a country imports, the less efficient the country is while the more it exports, the more efficient the country is in maximizing wealth. 

This research aims to analyze the impact of efficient working capital management on the profitability of the manufacturing firm in Bangladesh. Fifty-two manufacturing companies listed with Dhaka Stock Exchange (DSE) have been selected randomly from 2012 to 2017. Return on Assets (ROA) and Return on Equity (ROE) are used as indicators of profitability, while the inventory conversion period (ICP), the average collection period (ACP), the average payment period (APP), and the Cash Conversion Cycle (CCC) are used as the independent variables which are used as a measurement of working capital management of the firm. Ordinary Least Squares regression models and Pearson's Correlation are used to establish the relationship between working capital management and profitability. The results revealed a significant negative relation between ROA and CCC, ACP; a significant negative relationship exists between ROE and CCC, APP. Manufacturing companies can increase profitability by decreasing the cash conversion cycle, average payment period, and average collection period. It also revealed that ICP is also positively related to ROA and ROE. Therefore, this research concludes that efficiently and effectively managing working capital is very important for increasing manufacturing companies' profitability.

This paper attempts to reveal how several credit risk factors are affecting the profitability of commercial banks considering the econometric models estimated with Random effect, Fixed effect, Pooled OLS and Cross-sectional Generalized least square (GLS) method followed by dynamic panel data model estimated with one-step GMM (generalized methods of moments) approach to incorporate the issue of endogeneity, unobserved heterogeneity and profit persistence of data set collected from annual report of banks covering from year 2010 to 2019 in Bangladesh. We have also adopted several diagnostic checks such as Model specification test, test of heteroskedasticty, cross sectional dependence test followed by test of autocorrelation and unit root test to examine the validity of the models selected for this study. The first part of our empirical investigation of the estimated models considering all methods reveals that out of all the independent credit risk factors such as Total loans to total assets ratio, Total loans to equity ratio, NPL to total loans, NPL to Total equity ratio, Provision for loan losses to total equity, total equity to total assets ratio, Total loans to total deposits ratio and provision for loan losses to NPL ratio, only provision for loan losses to NPL ratio is significantly affecting the dependent variable measured with NIM (Net interest margin) ratio of banks under fixed effect method. The next part of our empirical results of estimated models considering same methods divulges that NPL to total loans ratio, NPL to Total equity ratio and Provision for loan losses to total equity are also significantly affecting the dependent variable measured with ROE (Return on equity) of banks. The third segment of our empirical findings of estimated models considering same approaches shows that only NPL to total loans ratio is statistically significant under all methods but the NPL to total equity ratio is significant under fixed effect and GLS method and Provision for loan losses to total equity is significant under GLS method only in explaining the changes in ROA (Return on equity) measuring profitability of banks. Further investigation reveals that the dynamic impact of the said credit risk factors on profitability measured with ROE of banks has been successfully adopted by one-step system GMM approach considering all conditions required for estimation.

This paper attempts to explore the issue of enhancing pedagogical skills among the college teachers of Bangladesh through CPD. This is a literature review paper that divided the topic into different themes and sub-themes in order to analyze the issue properly. After analyzing 60 studies including journal articles, conference proceedings, and research reports of different authors and organizations this study found several positive impacts of CPD on the teachers regarding uplifting their professional skills. It has also found some challenges of implementing CPD for college teachers identifying the scarcity of resources at the heart of all the challenges. Finally, the paper ends up with some recommendations to enhance the teachers’ professional skills through CPD in Bangladeshi colleges

This micro-level study conducted on tow Bangladeshi colleges intended to explore how far learners have engaged actively in the process of learning and teaching. This article (1) examines the nature and character of active learning and (2) elucidates the present approach of learning in practice in the higher education of Bangladesh at the college level affiliated with National University, Bangladesh. The investigation completed by applying the mixture of qualitative and quantitative approaches, though it is primarily focused on qualitative analysis. Data collected based on two cases. In addition, four FGD sessions have arranged with teachers and students and two of them with the teacher and rest two with the students. In this case study, we come across that student-teacher engagement in learning is very low. There are few scopes for reaching students' behavior, motivation levels in the learning situation. Absenteeism is very high in the students as well as in the teacher. Both the learners and instructors involved in learning for a short period of time. Their staying in the institution for short is a barrier to a high level of engagement in teaching-learning. As a consequence, they do not become the anytime, anywhere learner thereby not lifelong learners

This study attempts to explore a major issue of higher education in Bangladesh that is, problems related to large size classes. The objectives of the study are to identify the problems faced by the students and the teachers; and to find out the ways of teaching effectively in large Sociology classes. This is a literature review article which has investigated the current teaching practices in the Sociology Classes at the affiliated colleges of the National University of Bangladesh. This paper also discussed the issue from the global perspective. It identified that large classes create a lot of problems for the students and the teachers resulting in the lower quality of higher education. Finally the paper concluded that teachers’ training, appointing supporting stuffs and ensuring necessary logistic support can be the possible solution of this great problem.