In this study we tried to explore the idea of the independence of internal audit committee, independence of finance and accounting departments and the corporate charter followed by the board of directors of an organization and how they protect existing and prospective investors. A multiple regression analysis and analysis of covariance (ancova) 2X2 have been used to analyze the data by using the R i386 2.1 5.1. A strong and positive relation has been found in this study with a highly correlated independent variable. It has been also found that 62% of the investors believed that internal auditors and finance and accounting executives are not independent at their work place. Surprisingly 89% felt that if internal audit committee and executives of finance and accounting departments work independently and effectively, then investors will be highly protected.
The main purpose of this study is to develop a comprehensive CSP Index in the context of a developing nation like Bangladesh and to present the preliminary rating findings. In constructing the CSP index data were collected from a sample comprising of 152 firms listed in Dhaka Stock Exchange (DSE) through a structured questionnaire. The findings of the study led to the development of a comprehensive CSP Index comprising of six elements. In addition, the preliminary jigs indicate that, corporate social performances of the listed companies in Bangladesh are quite low in all of the elements except corporate governance. Finally, this study emphasized the importance of enacting policy guidelines to encourage and enhances the capacity of the firms to be more socially responsible.
Aggression detection refers to the identification of offensive or harmful expressions in online communications and is crucial due to its significant societal implications and impact on online safety. However, detecting aggression in Bengali texts is particularly challenging due to the language’s complex morphology and the scarcity of annotated datasets and computational tools. Although the task has been extensively studied in high-resource languages, research in the resource-constrained Bengali language remains limited. To address the gap, in this paper, we developed a new dataset BOLT (Bangla Offensive and Lethal Texts) consisting of 4027 annotated instances classified into four classes based on severity of aggression- no aggression, hate speech, vandalism, and atrocity. To optimize model performance, we proposed a modified attention mechanism within transformers. Unlike conventional self-attention, which computes pairwise interactions between all tokens and treats their importance uniformly, our approach introduces a learnable token-wise weight matrix to assess the relevance of each token for aggressive text classification. The attention scores are obtained by multiplying the transformer’s token embeddings with this matrix to generate task-specific weights that better capture contextual significance. Moreover, we utilized a weighted ensemble of the optimized transformer models to combine their individual strengths. Experimental results show that our proposed approach outperforms existing methods and baseline models, achieving both accuracy and weighted F1-score of 87
Curcuma genus has been widely used in folk medicine for its diverse medicinal properties. This study explored the in vitro and in vivo anti-inflammatory activity of the chloroform fraction of Curcuma wallichii (CFCW) and assessed the drug-likeness of identified compounds using computational tools. Phytochemical screening, gas chromatography-mass spectrometry (GC-MS), and high-performance liquid chromatography (HPLC) analyses of the CFCW confirmed the presence of different bioactive compounds. The in vitro methods include the human red blood cell (HRBC) membrane stabilization and egg albumin denaturation assays, where the fraction exhibited substantial anti-inflammatory activity in a dose-dependent manner. In vivo evaluation using the formalin-induced licking test and acetic acid-induced writhing test in Swiss albino mice showed noteworthy anti-inflammatory effects. The pharmacokinetic profile of the identified compounds was analyzed using pkCSM and SwissADME, which evaluated their drug-likeness properties and toxicity. Molecular docking studies were conducted to recognize possible drug candidates by predicting the binding affinity of the compounds against COX-2, using diclofenac sodium (DS) as a reference. Several molecules demonstrated even stronger binding affinities than the standard DS. Findings suggest that the plant C. wallichii contains bioactive compounds with significant anti-inflammatory effects. Further research is necessary to analyze their bioactivity, and clinical trials will be essential for the development of new anti-inflammatory drugs.
This study inquires the knowledge, attitudes, and practices (KAP) regarding clean cooking among rural households in Bangladesh. Clean cooking aims to reduce household pollution by using modern fuels such as liquid petroleum gas (LPG) and electricity. One-third of the world's population still doesn’t have access to clean cooking fuels or facilities and relies on solid biomass fuels. These traditional fuels use produces hazardous emissions that poses danger to human, animal and plant health. A cross-sectional survey was conducted between January and May 2023, involving 1240 participants from different divisions of Bangladesh. Using a convenient sampling technique, the survey collected socio-demographic information, health conditions, and KAP scores through semi-structured questionnaires. Bivariate and multivariable linear regression analyses were employed to determine factors associated with KAP scores. The mean knowledge score was 4.30 out of 12 (35.83
