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
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
Generalized multi-manufacturer multi-retailer production-delivery supply chain modelsand theirminimum total cost solution policies appeared in the literature.Integratedproduction-delivery flowwassynchronized, delivering lots with batches of equal-sizes, unequal-sizes, and their combination. Authors imposedlower limitson the transported batch (sub-lot)sizesas 1, which seems to be a barrier on the wayof findingrealistic solutions. Transportation of smaller quantities of products again and again results in higher transportation costs and carbon emissions, which have an enormous effect on prices and the environment.So, reasonably low limits on the transportation amounts are required for a fruitful solution to the problem.Besides, authors found the minimum total transportation cost based on the optimal total operations cost solution obtained without including transportation cost.However, embedding the transportation cost in the total cost function leads it to a comprehensive format for finding fruitful minimum total cost solutions.Accordingly,we modify their models by imposing generalized lower limits on transportation sizes and embedding thetransportation cost in the total cost function, and hence themodified optimalsolution policies for them.Next,contrary to the optimal solution trendto the studied numerical example problems in the original paper, a different trend of optimal solution is demonstrated here.Thus, our specific contributions arefinding the optimal solution to the problem by embedding the transportation cost in the total cost function and imposing generalized lower limits on transportation sizes, and highlighting its potentialsignificance by comparative studies, sensitivity analyses, and a different solution trend.
