LATTER OF TRANSMITTEL

10th September, 2014MD. Tapan Mahmud

Lecturer (Guest Faculty)

ASA University Bangladesh

Subject: Submission of Term paper.

Dear Sir,

It is an enormous pleasure to submit my term paper titled “Analyzing Annual Report of Square Pharmaceuticals Limited 2013-2014” which was assigned by you as a partial requirement of the Term paper work Program- a prerequisite for the completion of financial analysis course.

I would like to convey my gratitude to you and thank you for giving me the opportunity to

work on this topic under your thoughtful coordination. Utmost care and concentration has

been given in preparation of this paper. I have tried my best to present information that is

valid and reliable so that the findings are as accurate as possible. Due to various constrains,

there may be some mistakes for which I beg your kind apology.

Finally I shall be glad to answer your any kind of query related to this term paper, if

necessary.

Sincerely yours,

Md. Rasel Sarder

ID No: 14-1-14-0079

ASA University Bangladesh

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Acknowledgement

It gives me immense pleasure to acknowledge the names, which had helped me in successful

completion of this Term paper. First of all I would take the opportunity to thank the

Almighty Allah for granting me all the strength I needed. Generous thanks to my Term paper

supervisor MD. Tapan Mahmud, Lecturer (Guest Faculty), ASA University Bangladesh

without his guidance and support this Term paper would not have been possible. I am

thankful to him for his constant constructive criticism and invaluable suggestions, which

benefited me a lot while developing the Term paper on “Analyzing Annual Report of

Square Pharmaceuticals Limited 2013-2014”. He has been a constant source of inspiration

and motivation for hard work. He has been very co-operative throughout this Term paper

work. Through this column, it would be my utmost pleasure to express my warm thanks to

him for his encouragement, co-operation and consent without which we might not have been

able to accomplish this Term paper.

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Executive Summary

The business model concept is useful in analyzing and communicating the essence of a business, and for predicting the implications of electronic commerce on an existing business. As useful as the concept is, there is a lack of consensus among researchers on the definition of a business model, and on the constructs of the business model.

The aim of this paper is to propose a conceptual framework for business model research that provides a basis for theory development and debate. Without such a conceptual framework business model research will progress in an ad hoc fashion and be directed by the immediate needs of individual researchers.

The financial reporting conceptual framework developed over many years by the accounting profession, is used as a mould for the hierarchically structured, business model conceptual framework that is the subject of this paper. In addition the notion of primacy of concept is used to determine the business model elements and architecture. It is envisaged that the business model conceptual framework will guide future research and that it will be reviewed and refined, just as the financial reporting conceptual framework has been reviewed and refined over decades.

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REFERENCE

http://www.idlc.com/

http://www.accountingformanagement.com/accounting_ratios.htm

http://www.articlesbase.com/accounting-articles/analysis-of-financial- statementsselective-tools-1284945.html

http://www.abcsofinvesting.net/financial-statements-analysis/

http://businessfinancialplanning.suite101.com/article.cfm/ financial_ratio_analysis_for_performance_check

http://www.mint.com/blog/finance-core/understanding-financial-statements/

http://www.creditguru.com/ratios/inr.htm

http://www.cfainstitute.org/aboutus/pre ss/pdf/TipSheetSevenHabitsUS.pdf

R.K. SHARMA and SHASHI K. GUPTA, “Management Accounting and Business Finance”, Kalyani Publishers.

I.M. PANDEY, “Financial Management”, Vikas Publishing house private limited, New Delhi, 2006

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