Patterns of Informality in the Ship Breaking Industry of Bangladesh

The relationship between economic growth and formalization of industrial sectors has not been unidimensional as several studies have brought different aspects of it from diverse contexts. This paper tries to evaluate the persistence of informality in the ship breaking industry of Bangladesh by setting it against the proclaimed formality of the sector. In addition, the paper also seeks to support the argument that informal patterns of employment can persist, if not grow, within a formal system. Both qualitative and quantitative data have been collected by questionnaire survey and key informant interviews. Analysis of the findings reveal a strong presence of informality within labor market dynamics of ship breaking industry in Bangladesh while several administrative aspects of the industry remain formalized. Study findings support the notion that growth as well as institutional development cannot necessarily transform informal conditions of labor market in developing country context

BaitBuster-Bangla: A Comprehensive Dataset for Clickbait Detection in Bangla with Multi-Feature and Multi-Modal Analysis

This study presents a large multi-modal Bangla YouTube clickbait dataset consisting of 253,070 data points collected through an automated process using the YouTube API and Python web automation frameworks. The dataset contains 18 diverse features categorized into metadata, primary content, engagement statistics, and labels for individual videos from 58 Bangla YouTube channels. A rigorous preprocessing step has been applied to denoise, deduplicate, and remove bias from the features, ensuring unbiased and reliable analysis. As the largest and most robust clickbait corpus in Bangla to date, this dataset provides significant value for natural language processing and data science researchers seeking to advance modeling of clickbait phenomena in low-resource languages. Its multi-modal nature allows for comprehensive analyses of clickbait across content, user interactions, and linguistic dimensions to develop more sophisticated detection methods with cross-linguistic applications

State of Monitoring and Supervision in Primary Education at Upazila Level in Bangladesh

Primary Education is a basic education for all, monitored by different agencies at the Upazila level to ensure quality. The researcher aims to explore overall monitoring and supervision scenario in primary Education at the Upazila level to ensure quality primary Education. The study used mixed methods with an explanatory sequential design and mostly qualitative approach. It focuses on Upazila Education Office, and other assigned primary Education related organizations and offices; Charghat of Rajshahi and Sundargonj of Gaibandha had been selected as the study area to observe what they, UEO and AUEO of these areas could do and what they are doing in reality. Through different interviews, questionnaire surveys and document reviews, the researcher has explored the scenario of these offices and officers and made some suggestions to ensure quality primary Education in Bangladesh

A Review of Applications, Prospects, and Challenges of Proton-Conducting Zirconates in Electrochemical Hydrogen Devices

In the future, when fossil fuels are exhausted, alternative energy sources will be essential for everyday needs. Hydrogen-based energy can play a vital role in this aspect. This energy is green, clean, and renewable. Elec-trochemical hydrogen devices have been used extensively in nuclear power plants to manage hydrogen-based renewable fuel. Doped zirconate materials are commonly used as an electrolyte in these electrochemical devices. These materials have excellent physical stability and high proton transport numbers, which make them suitable for multiple applications. Doping enhances the physical and electronic properties of zirconate materials and makes them ideal for practical applications. This review highlights the applications of zirconate-based pro-ton-conducting materials in electrochemical cells, particularly in tritium monitors, tritium recovery, hydrogen sensors, and hydrogen pump systems. The central section of this review summarizes recent investigations and provides a comprehensive insight into the various doping schemes, experimental setup, instrumentation, op-timum operating conditions, morphology, composition, and performance of zirconate electrolyte materials. In addition, different challenges that are hindering zirconate materials from achieving their full potential in elec-trochemical hydrogen devices are discussed. Finally, this paper lays out a few pathways for aspirants who wish to undertake research in this field.Comment: 31 pages, 13 figure

Implementation of Back Propagation Neural Network with PCA for Face Recognition

Face recognition is truly one of the demanding fields of biometric image processing system Within this paper we have implemented Back Propagation Neural Network for face recognition using MATLAB where feature extraction and face identification system completely depend on Principal Component Analysis PCA Face images are multidimensional and variable data Hence we cannot directly apply Back Propagation Neural Network to classify face without extracting the core area of face So the dimensionality of face image is reduced by the Principal Component Analysis algorithm then we have to explore unique feature for all stored database images called eigenfaces of eigenvectors These unique features or eigenvectors are given as parallel input to the Back Propagation Neural Network BPNN for recognition of given test images Here test image is taken from the integrated webcam which is applied to the BPNN trained network The maximum output of the tested network gives the index of recognized face image BPNN employing PCA is more robust and reliable than PCA based face recognition syste

LARGE-SCALE IFRS IMPLEMENTATION AND BANK PERFORMANCE: AN EMERGING ECONOMY PERSPECTIVE

International Financial Reporting Standards (IFRS) are largely contributing to accounting quality improvement around the world. Since its first mandate in European countries, over 100 countries are now complying with the IFRS in their financial reporting practices. To date, plenty of research initiatives have been undertaken to examine the diverse impacts of IFRS from different perspectives. However, there remains a paucity in examining the changes in firm performance resulting from IFRS adoption, especially in the banking sector. Therefore, this study aims to evaluate the impact of IFRS adoption on financial performances of commercial banks. Compiling panel data of 13 commercial banks listed in Dhaka Stock Exchange, an Ordinary Least Square (OLS) estimate has been administered. The empirical result of the study shows a strong relationship between the large-scale IFRS implementation and commercial banks’ financial performance. The findings of the study contribute to the IFRS literature by exposing the relationship between large scale IFRS implementation and bank performance from an emerging economy perspective. The study also recommends required country-specific strategic considerations in adopting and implementing IFRSs

Impact of land cover changes on land surface temperature and human thermal comfort in Dhaka City of Bangladesh

Urbanization leads to the construction of various urban infrastructures in the city area for residency, transportation, industry, and other purposes, which causes major land use change. Consequently, it substantially affects Land Surface Temperature (LST) by unbalancing the surface energy budget. Higher LST in city areas decreases human thermal comfort for the city dwellers and affects the urban environment and ecosystem. Therefore, a comprehensive investigation is needed to evaluate the impact of land use change on the LST. Remote Sensing (RS) and Geographic Information System (GIS) techniques were used for the detailed investigation. RS data for the years 1993, 2007 and 2020 during summer (March–May) in Dhaka city were used to prepare land cover maps, analyze LST, generate hazard maps and relate the land cover change with LST by using GIS. The results show that the built-up area in Dhaka city increased by 67% from 1993 to 2020 by replacing lowland mainly, followed by vegetation, bare soil and water bodies. LSTs found in the study area were ranged from 23.26 to 39.94 °C, 23.69 to 43.35 °C and 24.44 to 44.58 °C for the years 1993, 2007 and 2020, respectively. The increases of spatially distributed maximum and mean LST were found 4.62 °C and 6.43 °C, respectively, for the study period of 27 years while the change in minimum LST was not substantial. LST increased by around 0.24 °C per year and human thermal discomfort shifted from moderate to strong heat stress for the total study period due to the increase of built-up and bare lands. This study also shows that normalized difference vegetation index (NDVI) and normalized difference water index (NDWI) were negatively correlated with LST while normalized difference built-up Index (NDBI) and normalized difference built-up Index (NDBAI) were positively correlated with LST. The methodology developed in this study can be adapted to other cities around the globe

LARGE-SCALE IFRS IMPLEMENTATION AND BANK PERFORMANCE: AN EMERGING ECONOMY PERSPECTIVE

International Financial Reporting Standards (IFRS) are largely contributing to accounting quality improvement around the world. Since its first mandate in European countries, over 100 countries are now complying with the IFRS in their financial reporting practices. To date, plenty of research initiatives have been undertaken to examine the diverse impacts of IFRS from different perspectives. However, there remains a paucity in examining the changes in firm performance resulting from IFRS adoption, especially in the banking sector. Therefore, this study aims to evaluate the impact of IFRS adoption on financial performances of commercial banks. Compiling panel data of 13 commercial banks listed in Dhaka Stock Exchange, an Ordinary Least Square (OLS) estimate has been administered. The empirical result of the study shows a strong relationship between the large-scale IFRS implementation and commercial banks’ financial performance. The findings of the study contribute to the IFRS literature by exposing the relationship between large scale IFRS implementation and bank performance from an emerging economy perspective. The study also recommends required country-specific strategic considerations in adopting and implementing IFRSs