890 research outputs found
Adoption of International Financial Reporting Standards in Bangladesh: Benefits and Challenges
The study focuses on the recent adoption status of International Financial Reporting Standards (IFRS) in a developing economy like Bangladesh. The objectives of this paper are to identify the development of the accounting profession in Bangladesh, the legal and regulatory framework of accounting, IFRS adoption process, benefits and challenges of adopting IFRS in Bangladesh. The issues raised in the paper are drawn mainly from prior works of literature and secondary information. IFRS adoption promises a lot of benefits like decreased cost of capital, improved financial reporting quality, increased ability to secure borders-listing, better Access to Global Capital Markets and attraction of foreign direct investment, etc. Some challenges also exist like the development of a legal and regulatory framework, low audit fees, awareness campaign and training of personnel etc. which must be overcome for successful adoption of IAS/IFRS. The paper also argues that the Financial Reporting Council (FRC), as proposed by the draft Financial Reporting Act 2013 (FRA) should not be handled by non-experts body. This paper strongly recommends that the ICAB council may be reformed consisting of Three Board - (i) Accounting Standard Board (ii) Auditing Standard Board and (iii) Financial Reports Review Board to ensure compliance of international standard and effective implementation. Keywords: International Financial Reporting Standards, Adoption, benefits and challenges, ICAB, Bangladesh
Pain Level Detection From Facial Image Captured by Smartphone
Accurate symptom of cancer patient in regular basis is highly concern to the medical service provider for clinical decision making such as adjustment of medication. Since patients have limitations to provide self-reported symptoms, we have investigated how mobile phone application can play the vital role to help the patients in this case. We have used facial images captured by smart phone to detect pain level accurately. In this pain detection process, existing algorithms and infrastructure are used for cancer patients to make cost low and user-friendly. The pain management solution is the first mobile-based study as far as we found today. The proposed algorithm has been used to classify faces, which is represented as a weighted combination of Eigenfaces. Here, angular distance, and support vector machines (SVMs) are used for the classification system. In this study, longitudinal data was collected for six months in Bangladesh. Again, cross-sectional pain images were collected from three different countries: Bangladesh, Nepal and the United States. In this study, we found that personalized model for pain assessment performs better for automatic pain assessment. We also got that the training set should contain varying levels of pain in each group: low, medium and high
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 patientsā 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-ESASāthe 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
Development of a Quadruped Crawling Robot Prototype
Although wheeled robots are commonly
used, it has limited ability to move to any terrains at
ease. They suffer from difficulties when travelling
over uneven and rough terrains. Legged robots have
an advantage over the wheeled robots in that they are
suited for such situations. The implementation of
legged robots normally requires many motors to move
every joint in a robot leg. Additional motor will
increase the construction cost, robot weight, and the
demand for power supply. Moreover, robot
simulation becomes more complex. This research is
related to the design and development of a cost
effective quadruped autonomous robot. The robot can
moves according to a unique pattern using three servo
motors as its actuator in each of its leg. The design of
the robot is firstly made with CAD program and then
the structure of the body and the leg is analyzed in
order to find a correct balance and to make sure the
servo motors are capable to move the robot. A
prototype of the quadruped robot is fabricated and
tested thoroughly. Experimental studies are carried
out to test its stability issues when the robot moves.
The robot is capable of moving forward, backward, turn left and turn right by crawling its way. A microcontroller is used as the brain of the robot assisted by two analog distance sensor for better obstacle sensing. It uses a rechargeable battery as the power supply for the microcontroller. The servo motors on the other hand are powered by another rechargeable battery. At the end of this research, a working prototype has been developed
Development of a quadruped crawling robot prototype
Although wheeled robots are commonly used, it has limited ability to move to any terrains at ease. They suffer from difficulties when travelling over uneven and rough terrains. Legged robots have an advantage over the wheeled robots in that they are suited for such situations. The implementation of legged robots normally requires many motors to move every joint in a robot leg. Additional motor will increase the construction cost, robot weight, and the
demand for power supply. Moreover, robot simulation becomes more complex. This research is related to the design and development of a cost effective quadruped autonomous robot. The robot can moves according to a unique pattern using three servo motors as its actuator in each of its leg. The design of the robot is firstly made with CAD program and then the structure of the body and the leg is analyzed in
order to find a conect balance and to make sure the
servo motors are capable to move the robot. A prototype of the quadruped robot is fabricated and tested thoroughly. Experimental studies are carried
out to test its stability issues when the robot moves.
The robot is capable of moving forward, backward,
turn left and turn right by crawling its way. A
microcontroller is used as the brain of the robot
assisted by two analog distance sensor for better
obstacle sensing. It uses a rechargeable battery as the
power supply for the microcontroller. The servo
motors on the other hand are powered by another
rechargeable battery. At the end of this research, a
working prototype has been developed
A 30-day follow-up study on the prevalence of SARS-COV-2 genetic markers in wastewater from the residence of COVID-19 patient and comparison with clinical positivity
Wastewater based epidemiology (WBE) is an important tool to fight against COVID-19 as it provides insights into the health status of the targeted population from a small single house to a large municipality in a cost-effective, rapid, and non-invasive way. The implementation of wastewater based surveillance (WBS) could reduce the burden on the public health system, management of pandemics, help to make informed decisions, and protect public health. In this study, a house with COVID-19 patients was targeted for monitoring the prevalence of SARS-CoV-2 genetic markers in wastewa-ter samples (WS) with clinical specimens (CS) for a period of 30 days. RT-qPCR technique was employed to target non-structural (ORF1ab) and structural-nucleocapsid (N) protein genes of SARS-CoV-2, according to a validated experimental protocol. Physiological, environmental, and biological parameters were also measured following the American Public Health Association (APHA) standard protocols. SARS-CoV-2 viral shedding in wastewater peaked when the highest number of COVID-19 cases were clinically diagnosed. Throughout the study period, 7450 to 23,000 gene copies/1000 mL were detected, where we identified 47 % (57/120) positive samples from WS and 35 % (128/360) from CS. When the COVID-19 patient number was the lowest (2), the highest CT value (39.4; i.e., lowest copy number) was identified from WS. On the other hand, when the COVID-19 patients were the highest (6), the lowest CT value (25.2 i.e., highest copy numbers) was obtained from WS. An advance signal of increased SARS-CoV-2 viral load from the COVID-19 patient was found in WS earlier than in the CS. Using customized primer sets in a traditional PCR approach, we confirmed that all SARS-CoV-2 variants identified in both CS and WS were Delta variants (B.1.617.2). To our knowledge, this is the first follow-up study to determine a temporal relationship be-tween COVID-19 patients and their discharge of SARS-CoV-2 RNA genetic markers in wastewater from a single house including all family members for clinical sampling from a developing country (Bangladesh), where a proper sewage system is lacking. The salient findings of the study indicate that monitoring the genetic markers of the SARS-CoV-2 virus in wastewater could identify COVID-19 cases, which reduces the burden on the public health system during COVID-19 pandemics.Peer reviewe
Normalizing Community Mask-Wearing: A Cluster Randomized Trial in Bangladesh
Background: A growing body of scientiļ¬c evidence suggests that face masks can slow the spread of COVID-19 and save lives, but mask usage remains low across many parts of the world, and strategies to increase mask usage remain untested and unclear. Methods: We conducted a cluster-randomized trial of community-level mask promotion in rural Bangladesh involving 341,830 adults in 600 villages. We employed a series of strategies to promote mask usage, including free household distribution of surgical or cloth masks, distribution and promotion at markets and mosques, mask advocacy by Imams during Friday prayers, role modeling by local leaders, promoters periodically monitoring passers-by and reminding people to put on masks, village police accompanying those mask promoters, providing monetary rewards or certiļ¬cates to villages if mask-wearing rate improves, public signaling of mask-wearing via signage, text message reminders, messaging emphasizing either altruistic or self-protection motives for mask-wearing, and extracting verbal commitments from households. The primary objective was to assess which of these interventions would increase proper (covering nose and mouth) wearing of face masks, and secondarily, whether mask promotion unintentionally creates moral hazard and decreases social distancing. This analysis is part of larger study evaluating the eļ¬ect of mask-wearing on transmission of SARS-CoV-2.
Results: There were 64,937 households in the intervention group and 64,183 households in the control group; study recruitment has ended. In the control group, proper mask-wearing was practiced by 13% of those observed across the study period. Free distribution of masks along with role modeling by community leaders produced only small increases in mask usage during pilot interventions. Adding periodic monitoring by mask promoters to remind people in streets and public places to put on the masks we provided increased proper mask-wearing by 29.0 percentage points (95% CI: 26.7% - 31.3%). This tripling of mask usage was sustained over all 10 weeks of surveillance, which includes a period after intervention activities ended. Physical distancing, measured as the fraction of individuals at least one armās length apart, also increased by 5.2 percentage points (95% CI: 4.2%-6.3%). Beyond the core intervention package comprised of free distribution and promotion at households/mosques/markets, leader endorsements plus periodic monitoring and reminders, several elements had no additional eļ¬ect on mask wearing, including: text reminders, public signage commitments, monetary or non-monetary incentives, altruistic messaging or verbal commitments, or village police accompanying the mask promoters (the last not cross-randomized, but assessed in panel data). No adverse events were reported during the study period.
Conclusions: Our intervention demonstrates a scalable and cost-eļ¬ective method to promote mask adoption and save lives, and identiļ¬es a precise combination of intervention activities that were necessary. Comparisons between pilots shows that free mask distribution alone is not suļ¬icient to increase mask-wearing, but adding periodic monitoring in public places to remind people to wear the distributed masks had large eļ¬ects on behavior. The absence of any further eļ¬ect of the village police suggests that the operative mechanism is not any threat of formal legal sanctions, but shame and peopleās aversion to a light informal social sanction. The persistence of eļ¬ects for 10 weeks and after the end of the active intervention period, as well as increases in physical distancing, all point to changes in social norms as a key driver of behavior change. Our cross-randomizations suggest that improved mask-wearing norms can be achieved without incentives that require costly monitoring, that aesthetic design choices and colors can influence mask-wearing, and that surgical masks with a substantially higher ļ¬ltration eļ¬iciency can be a cost-eļ¬ective alternative to cloth masks (1/3 the cost) and are equally or more likely to be worn. Implementing these interventions ā including distribution of free masks, and the information campaign, reminders, encouragement ā cost 3.75 per villager, or between 13 per person adopting a mask. Combined with existing estimates of the eļ¬icacy of masks in preventing COVID-19 deaths, this implies that the intervention cost 66,000 per life saved. Beyond reducing the transmission of COVID-19, mask distribution is likely to be a cost-eļ¬ective strategy to prevent future respiratory disease outbreaks
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The Impact of Community Masking on COVID-19: A Cluster Randomized Trial in Bangladesh
Background: Mask usage remains low across many parts of the world during the COVID- 19 pandemic, and strategies to increase mask-wearing remain untested. Our objectives were to identify strategies that can persistently increase mask-wearing and assess the impact of increasing mask-wearing on symptomatic SARS-CoV-2 infections. Methods: We conducted a cluster-randomized trial of community-level mask promotion in rural Bangladesh from November 2020 to April 2021 (N=600 villages, N=342,126 adults). We cross-randomized mask promotion strategies at the village and household level, including cloth vs. surgical masks. All intervention arms received free masks, information on the importance of masking, role modeling by community leaders, and in-person reminders for 8 weeks. The control group did not receive any interventions. Neither participants nor ļ¬eld staļ¬ were blinded to intervention assignment. Outcomes included symptomatic SARS-CoV-2 seroprevalence (primary) and prevalence of proper mask-wearing, physical distancing, and symptoms consistent with COVID-19 (secondary). Mask-wearing and physical distancing were assessed through direct observation at least weekly at mosques, markets, the main entrance roads to villages, and tea stalls. At 5 and 9 weeks follow-up, we surveyed all reachable participants about COVID-related symptoms. Blood samples collected at 10-12 weeks of follow-up for symptomatic individuals were analyzed for SARS-CoV-2 IgG antibodies. Results: There were 178,288 individuals in the intervention group and 163,838 individuals in the control group. The intervention increased proper mask-wearing from 13.3% in control villages (N=806,547 observations) to 42.3% in treatment villages (N=797,715 observations) (adjusted percentage point diļ¬erence = 0.29 [0.27, 0.31]). This tripling of mask usage was sustained during the intervention period and two weeks after. Physical distancing increased from 24.1% in control villages to 29.2% in treatment villages (adjusted percentage point diļ¬erence = 0.05 [0.04, 0.06]). After 5 months, the impact of the intervention faded, but mask-wearing remained 10 percentage points higher in the intervention group. The proportion of individuals with COVID-like symptoms was 7.62% (N=13,273) in the intervention arm and 8.62% (N=13,893) in the control arm. Blood samples were collected from N=10,952 consenting, symptomatic individuals. Adjusting for baseline covariates, the intervention reduced symptomatic seroprevalence by 9.3% (adjusted prevalence ratio (aPR) = 0.91 [0.82, 1.00]; control prevalence 0.76%; treatment prevalence 0.68%). In villages randomized to surgical masks (n = 200), the relative reduction was 11.2% overall (aPR = 0.89 [0.78, 1.00]) and 34.7% among individuals 60+ (aPR = 0.65 [0.46, 0.85]). No adverse events were reported. Conclusions: Our intervention demonstrates a scalable and eļ¬ective method to promote mask adoption and reduce symptomatic SARS-CoV-2 infections. Trial registration: ClinicalTrials.gov Identiļ¬er: NCT04630054 Funding: GiveWell.or
Physics Potential of the ICAL detector at the India-based Neutrino Observatory (INO)
The upcoming 50 kt magnetized iron calorimeter (ICAL) detector at the
India-based Neutrino Observatory (INO) is designed to study the atmospheric
neutrinos and antineutrinos separately over a wide range of energies and path
lengths. The primary focus of this experiment is to explore the Earth matter
effects by observing the energy and zenith angle dependence of the atmospheric
neutrinos in the multi-GeV range. This study will be crucial to address some of
the outstanding issues in neutrino oscillation physics, including the
fundamental issue of neutrino mass hierarchy. In this document, we present the
physics potential of the detector as obtained from realistic detector
simulations. We describe the simulation framework, the neutrino interactions in
the detector, and the expected response of the detector to particles traversing
it. The ICAL detector can determine the energy and direction of the muons to a
high precision, and in addition, its sensitivity to multi-GeV hadrons increases
its physics reach substantially. Its charge identification capability, and
hence its ability to distinguish neutrinos from antineutrinos, makes it an
efficient detector for determining the neutrino mass hierarchy. In this report,
we outline the analyses carried out for the determination of neutrino mass
hierarchy and precision measurements of atmospheric neutrino mixing parameters
at ICAL, and give the expected physics reach of the detector with 10 years of
runtime. We also explore the potential of ICAL for probing new physics
scenarios like CPT violation and the presence of magnetic monopoles.Comment: 139 pages, Physics White Paper of the ICAL (INO) Collaboration,
Contents identical with the version published in Pramana - J. Physic
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