http://dspace.aiub.edu:8080/jspui/handle/123456789/2163 Publications From FBA : Conference 2026-04-01T14:35:52Z http://dspace.aiub.edu:8080/jspui/handle/123456789/2683 Title: Exploring factors affecting tertiary students’ stickiness with Edu-Tech GPT Authors: Nahid, Mehzabul Hoque; Mustafa, Golam; Rabbani, Md. Nurullah; Mona, Lagina; Anwar, Md. Aftab; Baijed, Mohammad Abstract: Students from Generation Z receive individualized help through brainstorming and suggestions, as well as access to quality knowledge through Edu-Tech GPT. This study investigates the factors that contribute to the engagement and adherence of tertiary students with these tools, particularly focusing on the use of explainable AI in academic research among digitally divided nations. A conceptual framework with four reflective dimensions derived from literature on adapted Diffusion of Innovation theories and verified through focus group discussions. Initially, this research conducted a focus group interview of 141 Generation Z students from 10 different universities from Bangladesh who regularly use web-based Edu-Tech GPT services for their research projects. The process was able to extract four study dimensions after that conduct a survey with 26 items using purposing sampling technique. The data has been processed using Smart-PLS 4 for hypothesis testing. The results demonstrated that hedonic motivation, perceived utility, and usability have the most impact on students’ engagement with Edu-Tech GPT services. This unique research empirically examines the impact of AI-powered technologies on Edu-Tech innovation and also proposed a value proposition framework for academician and practitioners. 2024-12-19T00:00:00Z http://dspace.aiub.edu:8080/jspui/handle/123456789/2363 Title: Tax Performance in Bangladesh: A Study in the Context of Post Vat Era. Authors: Alam, Mohammad Faridul; Mohammad, Niaz; Hasan, Rashedul Abstract: As a developing country, Bangladesh has one of the world’s lowest tax to GDP ratios since long (by their account it has stood 10.5 percent in the most recent year 2015-16), which is one of the lowest among its neighboring countries and similar economies. Although the country has been suffering from an average budget deficit of 4.22 percent of GDP for the most recent five years, around 84% of its government revenue comes from tax. National Board of Revenue (NBR), as the apex body collects almost 96% of the tax revenue where the contribution of direct and indirect tax is around 38% and 62% respectively. Since its inception in 1991, VAT has been dominating in the total tax structure contributing around 35% of the total tax revenue followed by income tax (33%). This paper aims at analyzing the tax performance of Bangladesh in the context of Post VAT era. 2017-04-28T00:00:00Z http://dspace.aiub.edu:8080/jspui/handle/123456789/2362 Title: Drivers of Intellectual Capital Disclosure among Listed Banks in Bangladesh. Authors: Mohammad, Niaz; Hasan, Rashedul; Alam, Mohammad Faridul Abstract: This study investigates the impact of corporate governance on intellectual capital (IC) disclosure in the banking industry of Bangladesh. A total number of 30 banks listed in Dhaka Stock Exchange are selected, and data regarding various measures of governance and IC disclosure are extracted from the annual report of 2015. Generalised Method of Moments (GMM) proposed by [1] in 1991 is used to cope with the endogeneity issue evident with the empirical model. The result shows that governance has a significant association with IC disclosure among selected banks in Bangladesh. Board size has a negative impact on performance. Board independence, on the other hand, was not found to have a significant impact on IC disclosure. Only bank size has a positive impact on the extent of IC disclosure. In light of the propositions of agency theory, the study advocates for the smaller board for banks operating in Bangladesh. 2017-09-21T00:00:00Z http://dspace.aiub.edu:8080/jspui/handle/123456789/2361 Title: The role of Technology on Business during the Covid–19 lockdown. A case study on Bangladesh. Authors: Haque, AKM Kamrul Abstract: Every human being is suffering from every aspects cause of Covid 19 lockdown. A huge volume of research already has been published in different context related to this pandemic situation. A total of 16 studies were identified into different themes from secondary sources. He studies we have conducted in 2021. We have analyzed these papers and tried to extract the information regarding the benefits of technology adoption. Perhaps, many SME’s not able to adopt technology cause of less demanding products or services that they have financial limitations but many of them who have adapted technology doing better even during the pandemic such Chaldal.com, Daraz.com etc. Our study found from the literature of Consumer Association of Bangladesh have mentioned in the webinar that e-commerce related business has significant amount of growth which is 166% only in 2020; whereas, it was 50% before covid -19. 2021-01-01T00:00:00Z