Assessment of Disclosure of Financial Information of Selected Insurance Companies in Bangladesh with IASS and IFRSs | Author : Md. Mirajur Rahman | Abstract | Full Text | Abstract :This paper reviews on the assessment of disclosure of financial information in annual reports of selected insurance
companies in Bangladesh and discusses the level disclosures with IASs and IFRSs. Increasingly, the credibility of the annual
report does not rely so much on the requirement for the measurement to be accurate, but, to start with, on the relevance
of the chosen indicators. The purpose of this study is to identify content analysis using IASs and IFRSs Disclosure to
understand more about the effectiveness of financial reporting. Effective financial reporting disclose required information
that measures the strength of any company. In order to remove the asymmetry of accounting information worldly, this
study has been focused on to analyze getting the actual scenario of disclosure with IFRSs and benefits of fully application of
its for insurance companies. Assessing the reports of selected insurance companies, it was seen that the most insurance
companies have poor application of IFRSs Disclosure. With the evidence, this study has tried to present the scenario of
disclosure with IFRSs in annual reports. |
| Effect of Organizational Downsizing on Job Satisfaction of Surviving Employees at Vodafone Ghana | Author : Isaac Nti Ofori Ph.D, Ifediba Margaret-Mary, C, Onyeaghala Obioma H, Ph.D and Bruce Zilpah | Abstract | Full Text | Abstract :This study is aimed at investigating the effect of downsizing on the job satisfaction of surviving employees at Vodafone
branch, Ghana. The study specially sought to find out if there was any sex, job status or age differences in job satisfaction among
survivors of downsizing at Vodafone Ghana. This research employed the survey research approach. The study population
included the staff of Vodafone Ghana, Osu branch. A total of 68 respondents were drawn from various departments of the
organization out of 97 for the study using convenience as well as purposive sampling techniques. A Likert scale-typed
questionnaire was used with responses ranging from strongly disagree, disagree, Uncertain, agree and strongly agree.
Quantitative data analysis was done using computer software: Ms Excel and SPSS. Data collected was analyzed using both
interpretive and statistical methods. In all, the study tested three hypotheses. Results of the study indicated that, there were no
gender differences in job satisfaction among survivors of downsizing. Again, contrary to the hypothesis stated, age was not
found to affect the job satisfaction of survivors of downsizing. However results of the study showed that survivors of downsizing
experienced less job satisfaction than their senior counterparts. Based on the findings from the study, the following
recommendations among others are put forward: For downsizing to be effective and strategically beneficial, an implementation
plan must be in place. It is also recommended that management should involve employees in the process, and communicate
comprehensively reasons for the downsizing. Further research on the effects of downsizing on survivors will serve to further
refine the relationships as presented, or add data sufficient to assess those variables not used in this study and in addition, may
identify new variables not currently identified as potentially relevant to downsizing. |
| Assessment of Disclosure of Financial Information of Selected Insurance Companies in Bangladesh with IASS and IFRSs | Author : Md. Mirajur Rahman | Abstract | Full Text | Abstract :This paper reviews on the assessment of disclosure of financial information in annual reports of selected insurance
companies in Bangladesh and discusses the level disclosures with IASs and IFRSs. Increasingly, the credibility of the annual
report does not rely so much on the requirement for the measurement to be accurate, but, to start with, on the relevance
of the chosen indicators. The purpose of this study is to identify content analysis using IASs and IFRSs Disclosure to
understand more about the effectiveness of financial reporting. Effective financial reporting disclose required information
that measures the strength of any company. In order to remove the asymmetry of accounting information worldly, this
study has been focused on to analyze getting the actual scenario of disclosure with IFRSs and benefits of fully application of
its for insurance companies. Assessing the reports of selected insurance companies, it was seen that the most insurance
companies have poor application of IFRSs Disclosure. With the evidence, this study has tried to present the scenario of
disclosure with IFRSs in annual reports. |
|
|