Реферат: Employment Relations of Bangladesh

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">BA 402 — Comparative Industrial Relations

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Instructor: Lyman A. Hussey

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">March 2007

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Employment Relations of

<st1:place w:st=«on»><st1:country-region w:st=«on»><span Arial",«sans-serif»;mso-ansi-language: EN-GB">Bangladesh

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Index:                                                                      Page:

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Overview…………………………………………………..3

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Labour and Unions……………………………………….3

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Economy…………………………………………………..4

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Education System………………………………………...5

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Legal System………………………………………………6

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Labour Laws……………………………………………….7

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Tax Structure………………………………………………8

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Treatment of Foreign Nationals………………………….9

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<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Grameen Bank……………………………………………10

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Overview:

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<st1:country-region w:st=«on»><span Arial",«sans-serif»;mso-ansi-language:EN-GB">Bangladesh

</st1:country-region><span Arial",«sans-serif»;mso-ansi-language:EN-GB"> isa small country, located North-East of <st1:country-region w:st=«on»><st1:place w:st=«on»>India</st1:place></st1:country-region>, which surrounds it. <st1:country-region w:st=«on»>Bangladesh</st1:country-region> borders <st1:country-region w:st=«on»><st1:place w:st=«on»>India</st1:place></st1:country-region> in the West, North, and East.It also borders to <st1:country-region w:st=«on»>Burma</st1:country-region> inthe South-East and its South coast is located at the <st1:place w:st=«on»>Indian Ocean</st1:place>. <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>is 130,200 km² big and has a population of 123,633 million people (2000).The capital of <st1:country-region w:st=«on»>Bangladesh</st1:country-region> is<st1:place w:st=«on»>Dhaka</st1:place>.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The majorityof <st1:country-region w:st=«on»>Bangladesh</st1:country-region>’s countrysideis lowland at the bottom end of the <st1:place w:st=«on»>Ganga</st1:place> andBrahmputra. Mountains can only be found in the East and South-East of thecountry. The climate is subtropical to tropical Monsun-climate.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">98% of thepopulation are Bengals. The other minorities are Bihari and some mountaintribes. <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>is one of the thickest populated countries in the world which can hardly copewith the annual economical and social growth of 3%. The state religion isIslam.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[1]

       

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Labour andUnions:

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The labourforce in 1998 was estimated at about 64 million workers. 11% of the civilianlabour force was employed in the industrial sector, 63% in agriculture, 26% inthe service industry in 1996. It is not possible to rely on statistics becauseof a huge unreported black market. The unemployment rate in 2001 was at about35%.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[2]

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The structureof the labour market and the role of unions in <st1:country-region w:st=«on»>Bangladesh</st1:country-region>are can be compared to those in other <st1:place w:st=«on»>South Asia</st1:place>countries. <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>has three types of labour markets: formal, rural informal, and urban informal.The formal labour market is characterized by a contractual relationship betweenthe employer and the employee and supported by labour laws and regulations thatprotect workers, such as minimum wages, allowances, and limitations on theemployer’s ability to fire his workers. The other types of labour markets arenot covered by any labour regulations. The informal sector dominates the labourmarket surface. In 1991, 47,2 % of the labour force were classified as unpaidfamily workers, 15,4% were self-employed, 13,9% were classified as casualworkers (day labourers), and only 11,7% had regular full time wage employment.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[3]

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Joining unionsis granted by the <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>’sconstitution, as well as the formation of a union only after a governmentapproval. Still in some cases people are harassed and fired who tried toorganize a union. People working in the government civil servants, military,and police are not allowed to join unions with the exception of railway,postal, and telegraph workers. Instead they are allowed to join associationswhich perform similar functions like the unions. Workers of the EPZ (ExportProcessing Zone), ruled by the Bangladesh Export Processing Zones Authority, anofficial organ of the government to promote, attract, and facilitate foreigninvestment in these zones, primary formed to provide special areas wherepotential investors would find a congenial investment climate, free fromcumbersome procedures<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[4]

,are not allowed to form unions, although the government promised to relax thisrestriction in 1997.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Although thesize of the formal sector is so small, <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place> has a large number oflabour unions. In 1992 there were 4065 registered unions with a totalmembership of 1.648.783, which are only 3% of the labour force. The unions areorganized in 700 union federations, which are very active. They entered intoagreements with the government in 1984, 1991, and 1992 to raise legislationlabour benefits and protections, whereby the government provided a highprotection to the domestic industries, like textiles, soap and detergents, ironand steel. There is also a strong resistance to trade liberalization in <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>,mostly from the labour unions.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[5]

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">There is astrong connection between unions and political parties. Almost all unions areaffiliated with a political party. Of course you will also find unions that aremilitant and do engage in intimidation and vandalism, lost production, andtransportation delays causing missed shipping dates for exports. Also battlesoccur between members of rival unions regularly.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[6]

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">There are nospecial regulations in the <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>law to ban discrimination by employer against union members and organizers.Usually private sector employers do not like any union activity and sometimeseven work in collaboration with the local police. The Registrar of Trade Unionstries to come against such activities but is often not powerful enough to doanything.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[7]

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<span Arial",«sans-serif»;mso-ansi-language: EN-GB">Economy:

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<st1:country-region w:st=«on»><st1:place w:st=«on»><span Arial",«sans-serif»;mso-ansi-language: EN-GB">Bangladesh

</st1:place></st1:country-region><span Arial",«sans-serif»;mso-ansi-language:EN-GB"> improved itseconomic sector enormously since its independence in 1971. It is world-famousfor his largest and comprehensive garments industry. The first years after <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>’sindependence the economy was characterized by its large jute industry but wereovertook by polypropylene products soon.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The biggestpart of the GDP belongs to service sector, followed by the industry andagriculture. <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>’smain produced commodities are jute manufacturing, cotton textiles, garments,tea processing, paper newsprint, cement, chemicals, light engineering, sugar,food processing, steel, and fertilizer.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Soon afterindependence <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>had a peak economic growth of 57%. Later the economic growth decreased to 29%in the Eighties and 24% in the Nineties.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The risingpopulation forced <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>to increase its food outcome. It became the third largest rice producingcountry in the world. Also wheat production increased in recent years, butnevertheless the country faces serious nutrition risk of 10% to 15% of thepopulation. <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>’sagriculture is dependant on the monsoonal cycle and still faces problems in powersupply throughout the country, which has large reserves of natural resourceslike gas, as well as some limited like coal and oil.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">SinceBangladesh’s independence the country received about $30 billion in aid andloans from foreign donors, including the World Bank, Asian Development Bank, UNDevelopment Programme, the US, Japan, Saudi Arabia, and West Europeancountries. But the poverty level of <st1:country-region w:st=«on»>Bangladesh</st1:country-region>is still high: 138 million people live beneath the poverty line, which is thehighest amount of poverty in <st1:place w:st=«on»>South Asia</st1:place>.  There is also lack in quality of the socialservice in the country.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The majorproblems still remain, although improvements have been made by the government:inefficiency of state-owned enterprises, a rapidly growing labour force thatcannot be absorbed by agriculture, inefficient power supply, and slowimplementation of economic reforms. Nevertheless, the situation for foreigninvestors and the liberalization of the capital market changed positively, aswell as agreements with foreign companies to export oil and gas, betterdistribution of cooking gas within <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>, building of pipelinesand power stations. Foreign aid also declines, exports rise ($10.5 billion in2005) and investments increase.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">To summarizethe current economic situation: The GDP was $275 billion in 2004, the GDP-realgrowth rate was 5.2% in 2005, GDP-per capita was $2,000 in 2004, and aid-percapita was $10.1 in 2003.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Thecompositions by sectors of the GDP of 2004 are 20.5% by agriculture, 26.7% byindustry, and 52.8% by services. The inflation rate of consumer prices was at5.8% in 2000. The unemployment rate was at 3.6% in 2002.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Exports withthe amount of $6.6 billion (2001) went at 31.8% to the <st1:country-region w:st=«on»>United States</st1:country-region>, 10.9% to <st1:country-region w:st=«on»>Germany</st1:country-region>, 7.9% to <st1:country-region w:st=«on»>United Kingdom</st1:country-region>, 5.2% to <st1:country-region w:st=«on»>France</st1:country-region>,5.2% to the <st1:country-region w:st=«on»>Netherlands</st1:country-region>, and4.42% to <st1:country-region w:st=«on»><st1:place w:st=«on»>Italy</st1:place></st1:country-region>.Exports grew by 21.63% 2006. Imports with the amount of $8.7 billion (2001)came from <st1:country-region w:st=«on»>India</st1:country-region> (10.5%),European Union (9.5%), <st1:country-region w:st=«on»>Japan</st1:country-region>(9.5%), <st1:country-region w:st=«on»>Singapore</st1:country-region> (8.5%),and <st1:country-region w:st=«on»><st1:place w:st=«on»>China</st1:place></st1:country-region>(7.4%).  Imports grew by 12.05% lastyear. Foreign Direct Investment was at $800 million in 2005.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[8]

   

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<span Arial",«sans-serif»;mso-ansi-language: EN-GB">Education System:

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">During theNineties the <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>’sgovernment noticed that investments into the education system result in betterfuture economic performance of the country. Therefore highest allocations inthe national budget were made with topmost priority to human resourcedevelopment, by implementing the “Education for All” –program in the country. Compulsoryprimary education, free education for girls up to class ten, stipends forfemale students, food-for educational total literacy movement and nationwideintegrated education are some of the major programs imposed by the governmentin the education sector.

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The educationsystem is divided into four levels. Children start at a primary school untilgrade five and go to the secondary school (from grades six to ten) afterwards.Higher secondary school takes from grade eleven to twelve, followed by tertiaryschools. English medium education is also provided by some private enterprises,that offer “A”- and “O” level courses. An Arabic medium Islam-based educationis offered by the Madrasa system for boys and girls, supervised by the MadrasaBoard of <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>.Hindus and Buddhists can go for religious education in the institutes “Tol” and“Chatuspathi”.   

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">There are 11government universities and about 20 private ones in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>. The BangladeshUniversity of Engineering and Technology, the <st1:PlaceName w:st=«on»>Bangladesh</st1:PlaceName><st1:PlaceName w:st=«on»>Agricultural</st1:PlaceName> <st1:PlaceType w:st=«on»>University</st1:PlaceType>,and the <st1:place w:st=«on»><st1:PlaceName w:st=«on»>Bangabandhu</st1:PlaceName> <st1:PlaceName w:st=«on»>Shaikh</st1:PlaceName> <st1:PlaceName w:st=«on»>Mujib</st1:PlaceName> <st1:PlaceName w:st=«on»>Medical</st1:PlaceName> <st1:PlaceType w:st=«on»>University</st1:PlaceType></st1:place>are the specialized ones. All in all Bangladesh’s education system consist offour engineering colleges, 2845 colleges and institutes, 12553 secondaryschools, and 78595 primary schools.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">An openuniversity has been brought up in <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place> to ensure higher educationaccessible for all.<span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:EN-GB;mso-fareast-language:DE;mso-bidi-language: AR-SA">[9]

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<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Still theliteracy rate of <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>remains low, with a high difference between male and female literacy rates. Butthe rate increases since government and NGO’s are involved in the restructuringof the education system. In 1998 <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place> won the UNESCOInternational Literacy Prize for its steadily increasing rate.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[10]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">Legal System:

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">

<st1:country-region w:st=«on»><st1:place w:st=«on»><span Arial",«sans-serif»;mso-ansi-language: EN-GB">Bangladesh

</st1:place></st1:country-region><span Arial",«sans-serif»;mso-ansi-language:EN-GB">’s legalsystem, which is based on the English common law, can be compared to those ofneighbouring countries. Although law is based on the English system, you willalso find codes of civil and criminal laws in it. These are established forsome Hindu and Islamic religious principles for marriage, inheritance, andother purposes.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Theconstitution, which is the fundamental law of the country, was founded in 1972,one year after <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>’sindependence. In 1982 the constitution was suspended and reinstated in 1986.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The systemitself consists of a <st1:Street w:st=«on»><st1:address w:st=«on»>Low Court</st1:address></st1:Street>and a Supreme Court, which hear both – civil and criminal cases. The <st1:Street w:st=«on»><st1:address w:st=«on»>Low Court</st1:address></st1:Street> is builtup of administrative courts and session judges. The Supreme Court is built upof a High Court, whose task it to hear original cases and review decisions ofthe <st1:Street w:st=«on»><st1:address w:st=«on»>Low Court</st1:address></st1:Street>,and an Appellate Court which hears appeals from the High Court. The trials arepublic, the right to counsel and appeal is present, and a system of bail alsoexists. Recently upper level court, that have exercised independent judgement,argue against the government on a few cases in criminal, civil, and politicaltrials. The most significant problem of <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>’s law system is thebacklog of cases.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The World Bankhelped <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>’sgovernment to enforce a huge project to reforn the legal system, to make itmore efficient and accountable. So called “Legal Aid Committees” were establishedto assist the poor. Also Metropolitan Courts of Session were created. Today,there is also a Law Commission to reform and update existing laws, and a HumanRights Commission.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[11]

  

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">Labour Laws:

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Despite theproblems <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>has with its legal system, well structured labour laws were established toprotect workers from exploitation.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The regularworkweek is 48 hours long, divided into an eight-hours day, six days a week.Overtime must be voluntary and should not exceed 12 hours a week, making a60-hour workweek. Another fact is that overtime must be paid at a double thestandard salary. Women are not allowed to work night shifts or after 8 p.m. Thelabour law also states that there must be one rest day off per week. Usuallythese days are Fridays or Sundays.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">A country-wideminimum wage is set at $8 cents an hour. The minimum wages within an ExportProcessing Zone are set at $22 cents an hour for a sewer and $18 cents an hourfor a helper. The EPZ provides numerous other benefits for its workers likerent subsidy, transportation subsidy, medical allowance, religious festivalbonus, and a 17 days vacation.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The labour lawalso set legal benefits for workers, such as 14 days for sickness a year with afull year salary, ten personal leisure time days a year that are paid, tenreligious festival holidays with a full pay, and three months’ full paidmaternity leave. A company with more that 50 employees is also required to havea day-care centre.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">In terms ofhealthcare factories with more than 500 workers are required to have ahealthcare clinic and be dispensary staffed by a doctor and/ or a nurse. Anykind and all forms of physical punishment are outlawed and punishable by thestate law.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">When a workerwants to legally leave a factory, the employer is required to pay a severanceof 5000 taka, which is about $87.11 for each year worked in the factory by theworker. 

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> 

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">The right toorganized and bargain collectively are legal right stated by <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>’s constitution andlabour law with the exception of Export Processing Zones, where these laws donot apply.<span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:EN-GB;mso-fareast-language:DE;mso-bidi-language: AR-SA">[12]

<span Arial",«sans-serif»; mso-ansi-language:EN-GB;mso-fareast-language:DE">Although there are rights setby the government, they are hardly enforceable and rarely controlled by thestate institutions.

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">Public sector wages are set by the National Pay andWages Commission and may not be disputed. Although, there are minimum wages setby the government for the private sector, in real they are still ruled and setby the industry. Collective bargaining rarely occurs, because high unemploymentexists and employees are afraid of loosing their jobs. And although the legalworkweek is set to 48 hours with one day off, this law is rarely enforced,especially in the garment industry. Children under the age of 14 are notallowed to work in factories, but may work under certain circumstances in otherindustry sectors. Still such restrictions are neglected by employers and youwill find children working in every sector of the economy.  <span Arial",«sans-serif»">In 2002, the government estimated that 6.6 millionchildren between the ages of five and 14 years were engaged in all types ofemployment activities, many that were harmful to their well-being.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[13]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> TaxStructure:

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">A <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>resident is considered to be a person who spends 182 days within the country inan income year.

<span Arial",«sans-serif»; mso-fareast-font-family:«MS Mincho»;mso-ansi-language:EN-GB">In case a personhas been in the country for 90 days in the income year and 365 days in fouryears — preceding this year, this person will also be considered a resident.<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[14]

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">Total taxes in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region> are divided into directand indirect taxes. Direct taxes in Bangladesh consists of taxes on income(income tax, corporation tax, agricultural income tax) and taxes on property(wealth tax, gift tax, estate duty, capital gains tax, urban property tax,house rent, land revenue, registration, and non-judicial stamp). Taxpayers in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region> canbe categorized into three main groups. The elite group consists of corporatetaxpayers (24,770) that make up about 3.02% of the total taxpayers. The nextgroup consists of wage earners or salaried taxpayers (154,245), who sharesabout 18.81%. The largest and the last group consists of all other remainingtaxpayers, mainly those who have an income from business and profession(640,795) that make up about 78.17%.

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">Personal income taxes are unevenly distributed amongthe registered taxpayers. In reality a major portion of taxes is paid by smallgroup of people with higher marginal rates. A high number of registeredtaxpayers always remain in lower income groups, for whom it is easy to receivetax incentives or tax exemptions and who share only a little burden of taxes,often at lower marginal rates. These taxpayers are often small and mediumtraders and manufactures. There are also a lot of untaxed investments becauseof tax amnesty.<span Arial",«sans-serif»;mso-fareast-font-family: «MS Mincho»;mso-ansi-language:EN-GB;mso-fareast-language:DE;mso-bidi-language: AR-SA">[15]

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">Personal Income Tax Bangladesh 2002<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[16]

<span Arial",«sans-serif»">Tax Exemption Limit

<span Arial",«sans-serif»">Annual Income (Taka)

<span Arial",«sans-serif»">Statutory Tax Rates

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Minimum Altern. Tax Payable

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">75.000

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">On first 75.000

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">0%

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">On next 150.000

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">10%

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">On next 150.000

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">15%

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">1.200

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">On next 250.000

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">20%

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-ansi-language:EN-GB">On Balance Income

<span Arial",«sans-serif»">25%

<span Arial",«sans-serif»">

<span Arial",«sans-serif»; mso-fareast-font-family:«MS Mincho»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»; mso-fareast-font-family:«MS Mincho»;mso-ansi-language:EN-GB">As one can see themaximum personal taxation is 25%.

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">On the companylevel a business pays 15% tax of total income or 100,000 taka whichever isless. Small and cottage industries receive a tax rebate of 5% to 10% dependingon the income and production volume. There is no tax obligation for a firm onthe first earned 60,000 taka, 10% on the next 40,000 taka, 15% on the next50,000 taka, and 20% on the next 150,000 taka of the total income. All in allthere is 25% tax on the balance of total income.

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">Corporate tax rates for industrial companies whoseshares are publicly traded are 35% and the rate of those whose shares are notpublicly traded is 40%. Banks, financial institutions, insurance companies, andlocal authorities pay 45% income taxes.<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[17]

<span Arial",«sans-serif»;mso-fareast-font-family: «MS Mincho»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family: «MS Mincho»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family: «MS Mincho»;mso-ansi-language:EN-GB">Treatment of Foreign Nationals:

<span Arial",«sans-serif»;mso-fareast-font-family: «MS Mincho»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">The number of foreign nationals seeking work permitsin the Board of Investment increased manifold recently after the caretakergovernment implemented measures against overstay of foreigners in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>.Although there are regulations many foreigners enter the country under touristvisas and leave the country without taxes after working in the computerindustries and taking the advantage of inadequate measures to check themalpractices by the previous governments. Therefore the government implementedexpensive work permits fees or work permit renewal fees. The government fee forissuing a work permit, as well as its renewal for one year is 5.000 taka.

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-fareast-font-family:«MS Mincho»; mso-ansi-language:EN-GB">Foreigners in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region> usually work in hightechnology-oriented industries. Foreign nationals coming from <st1:country-region w:st=«on»>India</st1:country-region>, <st1:country-region w:st=«on»>Thailand</st1:country-region>,the <st1:country-region w:st=«on»>Philippines</st1:country-region>, <st1:country-region w:st=«on»>Myanmar</st1:country-region>, and <st1:country-region w:st=«on»>China</st1:country-region>stay in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>for a long period of time for working purposes. The government has no specificstatistics on how many foreign nationals work in the country without having avalid work permit or staying there illegally. Analysts believe that there are about0.1 million to over 0.2 million foreigners staying in the country illegally. Aregulation states that a foreign national staying in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region> illegally for more than36 days will have to pay a penalty of 5.000 taka. The new guidelines alsodictate that any foreign national

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">who wants to stay here for morethan 30 days has to register with the Special Branch of police. A foreigner hasto pay a fine of 500 taka per day if he or she overstays here for up to 15days, 1.000 taka a day for 16 to 26 days, and 2.000 taka for 26 to 37 days. Thenew guidelines have relaxed the visa requirements for the Bangladeshi Diasporaand their Bangladeshi or foreigner wives.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Earlier, onthe eve of SAARC summit in Dhaka, the immediate past 4-party alliancegovernment ordered a crackdown on the foreigners staying in <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region>illegally. Some 'suspicious' foreign nationals were identified and asked toleave the country. The suspected people included some Pakistani, Libyan andIndian nationals.
In fact, the decision to deport the foreigners came two days after the deadlybomb attack in the Indian capital of New Delhi and the government has startedrevising security arrangements for the two-day summit, which was attended bythe heads of states of seven south Asia countries.    

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> 

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">Meanwhile,some local businessmen alleged that some 'illegal' foreigners were doingindenting and other businesses in the country, exploiting its liberal importregime. They are doing it without registration, certification or any otherlegal ways and causing a huge loss to the national budget. Such foreigners donot pay any taxes in connection with the 'businesses'.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[18]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">Grameen Bank – the bank for the poor:

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">One of themost worth to mention successes of <st1:country-region w:st=«on»><st1:place w:st=«on»>Bangladesh</st1:place></st1:country-region> is its famous GrameenBank, which reversed the conventional banking practice by removing classicalbanking boundaries like the need for collateral. The bank’s system is based onmutual trust, accountability, participation and creativity. The Grameen Bankprovides credits to poorest of the poor in the rural areas of the countrywithout any collateral. Now poor people can receive a credit, which would notbe possible in a regular bank system, because they are poor and hence notbankable. The founder of that famous bank is Professor Muhammad Yunus who wonthe Nobel Peace Prize last year.

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;color:black;mso-ansi-language:EN-GB">Asof January, 2007, it has 6.95 million borrowers, 97 percent of whom are women (becausewomen are the better money keeper and manager, according to the philosophy ofthe bank). With 2343 branches, GB provides services in 75,359 villages,covering more than 90 percent of the total villages in <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>.

<span Arial",«sans-serif»;color:black;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;color:black;mso-ansi-language:EN-GB">Now,poor people can receive small short-term loans (mostly from two weeks to almosta year) with a relatively high interest rate, which however is not that highpercept by the borrowers because of the small borrowed amount of money. Thepayback rate is over 98%.<span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;color:black; mso-ansi-language:EN-GB;mso-fareast-language:DE;mso-bidi-language:AR-SA">[19]

  <span Arial",«sans-serif»;mso-ansi-language:EN-GB">

<span Arial",«sans-serif»;mso-ansi-language:EN-GB">      


<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:DE;mso-fareast-language:DE;mso-bidi-language: AR-SA">[1]

<span Arial",«sans-serif»"> „Der Brock Haus“, Verlag F.A.Brockhaus GmbH, January 2000, ISBN 3-7653-3641-6

<span Times New Roman",«serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[2]

<span Arial",«sans-serif»">http://www.nationsencyclopedia.com/Asia-and-Oceania/Bangladesh-LABOR.html

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:DE;mso-fareast-language:DE;mso-bidi-language: AR-SA">[3]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> The WorldBank Economic Review, VOL. 11, NO. 1

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:DE;mso-fareast-language:DE;mso-bidi-language: AR-SA">[4]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> www.epz.com

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:DE;mso-fareast-language:DE;mso-bidi-language: AR-SA">[5]

<span Arial",«sans-serif»;mso-ansi-language:EN-GB"> The WorldBank Economic Review, VOL. 11, NO. 1

<span Times New Roman",«serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: DE;mso-fareast-language:DE;mso-bidi-language:AR-SA">[6]

<span Arial",«sans-serif»">www.american.edu/carmel/ap1579a/law.html

<span Times New Roman",«serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: DE;mso-fareast-language:DE;mso-bidi-language:AR-SA">[7]

<span Arial",«sans-serif»;mso-ansi-language: EN-GB">http://www.state.gov/g/drl/rls/hrrpt/2005/61705.htm<span Verdana",«sans-serif»; color:#666666;mso-ansi-language:EN-GB"><span Times New Roman",«serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[8]<span Arial",«sans-serif»;color:windowtext; mso-ansi-language:EN;font-weight:normal;mso-bidi-font-weight:bold">http://en.wikipedia.org/wiki/Economy_of_Bangladesh<span Arial",«sans-serif»;font-weight:normal; mso-bidi-font-weight:bold"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[9]<span Arial",«sans-serif»;color:windowtext;font-weight:normal; mso-bidi-font-weight:bold">http://www.discoverybangladesh.com/meetbangladesh/education.html<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[10]<span Arial",«sans-serif»;color:windowtext; font-weight:normal;mso-bidi-font-weight:bold">http://www.bangla2000.com/Bangladesh/education.shtm<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[11]<span Arial",«sans-serif»;color:windowtext; font-weight:normal;mso-bidi-font-weight:bold">http://www.nationsencyclopedia.com/Asia-and-Oceania/Bangladesh-JUDICIAL-SYSTEM.html<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[12]<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"> www.nlcnet.org/campaigns/shahmakhdum/1001/laborlaws.shtml<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold">

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[13]

www.nationsencyclopedia.com/Asia-and-Oceania/Bangladesh-LABOR.html<span Arial",«sans-serif»"><span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:EN-US;mso-fareast-language:EN-US; mso-bidi-language:AR-SA">[14]<span Arial",«sans-serif»"> <span Arial",«sans-serif»;color:windowtext; font-weight:normal;mso-bidi-font-weight:bold">http://www.asiatradehub.com/bangladesh/tax.asp<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold">

<span Times New Roman",«serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: DE;mso-fareast-language:DE;mso-bidi-language:AR-SA">[15]

<span Arial",«sans-serif»;mso-ansi-language:EN-US">Tapan K.Sarker, Article: “Incidence of Income Taxation in <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>”

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family: «Times New Roman»;mso-ansi-language:DE;mso-fareast-language:DE;mso-bidi-language: AR-SA">[16]

<span Arial",«sans-serif»;mso-ansi-language:EN-US"> <span Arial",«sans-serif»;mso-ansi-language:EN-US">TapanK. Sarker, Article: “Incidence of Income Taxation in <st1:place w:st=«on»><st1:country-region w:st=«on»>Bangladesh</st1:country-region></st1:place>”<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">[17]<span Arial",«sans-serif»;font-weight: normal;mso-bidi-font-weight:bold"> www.asiatradehub.com/bangladesh/tax.asp

<span Arial",«sans-serif»"><span Arial",«sans-serif»;mso-fareast-font-family:«Times New Roman»;mso-ansi-language: DE;mso-fareast-language:DE;mso-bidi-language:AR-SA">[18]

<span Arial",«sans-serif»;mso-ansi-language: EN-US"> The Financial Express, February 25, 2007, Article: <span Arial",«sans-serif»;mso-ansi-language: EN-GB;mso-bidi-font-weight:bold">'Illegal' expatriates' role in businessesquestioned by <span Arial",«sans-serif»; mso-ansi-language:EN-GB">Shahiduzzaman Khan; www.financialexpress-bd.com

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<span Arial",«sans-serif»;mso-ansi-language: EN-US"> en.wikipedia.org/wiki/Grameen_Bank