Timeliness Value and Free-from-error Quality of Accounting Information: A Study on Commercial Banks

This paper makes an effort to assess the timeliness value and free-from-error quality of accounting information generated by AIS through the avenue of annual reports of the selected commercial banks in Bangladesh. An opinion survey was run through a closed questionnaire- designed by using a five-point Likert scale. Based on primary data, the study reveals that the qualities of accounting information produced by AIS of commercial banks are satisfactory in terms of both timeliness and free-from-error, yet inadequate in absolute terms. Moreover, the study substantiates that there is no significant variation (homogeneity) of opinion among the respondents regarding the timeliness and accuracy of accounting information. The outcomes of the study identified that the feature of annual reports of commercial banks in Bangladesh is not up to the standard due to erratic power supply, poor communication infrastructures, the accidental entry of poor data, virus infection, unauthorized accessing, copying, printing and distributing of data or information, etc. Consequently, respective authorities are highly encouraged to come forward to ensure the maximum qualities of AIS. The study has focused on two qualitative characteristics and only on the annual report. Thus, further research is recommended to conduct focusing on others such as quarterly and interim reports, bank circulars, financial press releases, etc. to investigate the extent of additional qualities, for instance, feedback value, credible value, clarity value, etc

Architecture and Implementation of a Trust Model for Pervasive Applications

Collaborative effort to share resources is a significant feature of pervasive computing environments. To achieve secure service discovery and sharing, and to distinguish between malevolent and benevolent entities, trust models must be defined. It is critical to estimate a device\u27s initial trust value because of the transient nature of pervasive smart space; however, most of the prior research work on trust models for pervasive applications used the notion of constant initial trust assignment. In this paper, we design and implement a trust model called DIRT. We categorize services in different security levels and depending on the service requester\u27s context information, we calculate the initial trust value. Our trust value is assigned for each device and for each service. Our overall trust estimation for a service depends on the recommendations of the neighbouring devices, inference from other service-trust values for that device, and direct trust experience. We provide an extensive survey of related work, and we demonstrate the distinguishing features of our proposed model with respect to the existing models. We implement a healthcare-monitoring application and a location-based service prototype over DIRT. We also provide a performance analysis of the model with respect to some of its important characteristics tested in various scenarios

SCOPE AND LIMITATIONS OF SOFT POWER DIPLOMACY: A QUANTITATIVE ANALYSIS OF AFGHANS’ PERCEPTIONS ABOUT INDIA

Before the Taliban came back to power in Afghanistan in August 2021, India and Afghanistan had cordial bilateral relations and were often described as great friends. Since 2002, India had helped build several infrastructure projects as part of its promised development assistance program of over $2 billion (later increased to$3 billion). Considering India’s investments in Afghanistan, the goodwill it enjoyed among common Afghans was understandable. However, it would be wrong to imply that these unique, multifaceted bilateral relations between the two countries were simply due to India's helping hand. This research paper is one of its kind attempt to explain the perceptions Afghans had about India based on the field survey done in Afghanistan in 2019. Using responses of over 321 Afghan participants, the paper attempts to quantitatively analyze the goodwill and positive vibes that India enticed among Afghans. However, many Afghans felt that India did not do enough during the crisis in August 2021. Based on the survey and the general perceptions of Afghans in the aftermath of the return of the Taliban, this paper argues that the soft power investments in Afghanistan helped India in its nation-branding, making it attractive and creating goodwill. However, New Delhi lacked the will to act smartly and hence did not get the desired strategic influences due to ‘soft power behavior’.          

Considerations in Designing Human-Computer Interfaces for Elderly People

As computing devices continue to become more heavily integrated into our lives, proper design of human-computer interfaces becomes a more important topic of discussion. Efficient and useful human-computer interfaces need to take into account the abilities of the humans who will be using such interfaces, and adapt to difficulties that different users may face – such as the difficulties that elderly users must deal with. Interfaces that allow for user-specific customization, while taking into account the multiple difficulties that older users might face, can assist the elderly in properly using these newer computing devices, and in doing so possibly achieving a better quality of life through the advanced technological support that these devices offer. In this paper, we explore common problems the elderly face when using computing devices and solutions developed for these problems. Difficulties ultimately fall into several categories: cognition, auditory, haptic, visual, and motor-based troubles. We also present an idea for a new adaptive operating system with advanced customizations that would simplify computing for older users

A Software-Based Trust Framework for Distributed Industrial Management Systems

One of the major problems in industrial security management is that most organizations or enterprises do not provide adequate guidelines or well-defined policy with respect to trust management, and trust is still an afterthought in most security engineering projects. With the increase of handheld devices, managers of business organizations tend to use handheld devices to access the information systems. However, the connection or access to an information system requires appropriate level of trust. In this paper, we present a flexible, manageable, and configurable software-based trust framework for the handheld devices of mangers to access distributed information systems. The presented framework minimizes the effects of malicious recommendations related to the trust from other devices or infrastructures. The framework allows managers to customize trust-related settings depending on network environments in an effort to create a more secure and functional network. To cope with the organizational structure of a large enterprise, within this framework, handheld devices of managers are broken down into different categories based upon available resources and desired security functionalities. The framework is implemented and applied to build a number of trust sensitive applications such as health care

e-ESAS: Evolution of a Participatory Design-based Solution for Breast Cancer (BC) Patients in Rural Bangladesh

Healthcare facility is scarce for rural women in the developing world. The situation is worse for patients who are suffering from diseases that require long-term feedback-oriented monitoring such as breast cancer. Lack of motivation to go to the health centers on patients’ side due to sociocultural barriers, financial restrictions and transportation hazards results in inadequate data for proper assessment. Fortunately, mobile phones have penetrated the masses even in rural communities of the developing countries. In this scenario, a mobile phone-based remote symptom monitoring system (RSMS) with inspirational videos can serve the purpose of both patients and doctors. Here, we present the findings of our field study conducted on 39 breast cancer patients in rural Bangladesh. Based on the results of extensive field studies, we have categorized the challenges faced by patients in different phases of the treatment process. As a solution, we have designed, developed and deployed e-ESAS—the first mobile-based RSMS in rural context. Along with the detail need assessment of such a system, we describe the evolution of e-ESAS and the deployment results. We have included the unique and useful design lessons that we learned as e-ESAS evolved through participatory design process. The findings show how e-ESAS addresses several challenges faced by patients and doctors and positively impact their lives

A Novel Real-Time Non-invasive Hemoglobin Level Detection Using Video Images from Smartphone Camera

Hemoglobin level detection is necessary for evaluating health condition in the human. In the laboratory setting, it is detected by shining light through a small volume of blood and using a colorimetric electronic particle counting algorithm. This invasive process requires time, blood specimens, laboratory equipment, and facilities. There are also many studies on non-invasive hemoglobin level detection. Existing solutions are expensive and require buying additional devices. In this paper, we present a smartphone-based non-invasive hemoglobin detection method. It uses the video images collected from the fingertip of a person. We hypothesized that there is a significant relation between the fingertip mini-video images and the hemoglobin level by laboratory gold standard. We also discussed other non-invasive methods and compared with our model. Finally, we described our findings and discussed future works

Ethnobotany, Pharmacology and Chemistry of Salvadora persica L. A Review

Salvadora persica L., commonly known as the miswak tree, occurs in shrub savannah from northwestern India to Africa. This review discusses the current knowledge of traditional uses, chemistry, and biological effects of this species. The ethno botanical literature reveal it as a versatile medicinal plant used to treat different human and livestock ailments. Several different classes of compounds were previously isolated from various parts of S. persica of which the main groups are Tri-Methyamin, Salvadrin, Chloride, Fluoride,Silica, Sulfur, Mustard, Vitamin C and a small amount of Saponine Tanin. Various types of preparations, extracts and individual compounds derived from this species have been found to possess a broad spectrum of pharmacological effects as well as on different biochemical processes and physiological functions including hypoglycemic, hypocholesterolemic, and sedative, and effects in addition to be against gingival irritation. Moreover, the extracts and preparations from the plant, which are hopefully safe, exhibited various additional biological effects e.g. antimicrobial, antioxidant, antifever, anti-ulcerogenic, anti-caries, antiperiopathic activities. The results of data analysis on the chemical, pharmacological and toxicological characteristics of S. persica support the view that this species has beneficial therapeutic properties and indicate its potential as an effective adaptogenic herbal remedy