• 산경연구논집
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• 제12권11호
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• pp.1-8
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• 2021

Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

• Nuclear Engineering and Technology
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• 제53권8호
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• pp.2454-2463
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• 2021

The objective of this research is to the use of americium (AmO₂) as a burnable absorber effectively instead of conventional gadolinium (Gd₂O₃) for VVER-1200 reactor by analyzing its impacts on reactivity, power peaking factor (PPF), safety factor, and quality of the spent fuel. The assembly is burned to 60 GWd/t by using SRAC-2006 code and JENDL-4.0 data library for finding the optimum amount and effective way of using AmO₂ as a burnable absorber. From these studies, it is found that AmO₂ can decrease the excess reactivity like Gd₂O₃ without changing the criticality life span and enrichment of ²³⁵U. A homogeneous mixture of the 0.20% AmO₂+ 4.95% enriched UO₂ fuel rod (model MF-4) decreases the PPF than the reference assembly. The use of AmO₂+UO₂ in the integral burnable absorber (IBA) rod or the outer layer could also decrease the PPF up to 10 GWd/t but increases rapidly after 30 GWd/t, which could be a safety threat. The fuel temperature coefficient and void coefficient of the model MF-4 are the same as the reference assembly. In addition, 22% of initially loaded Am are burning effectively and contributing to the power production.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.689-695
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• 2021

In the current technology-driven era, Small and medium enterprises (SMEs) have been deemed as one of the leading and prominent drivers of sustainable economic progress in emerging and developing economies such as in the Bangladesh context. Hence, it is of significance to understand what might fuel accelerating performance of SME business as increased SME performance will bring about more sustainability and strong development of SME sector within the country, through which more employment is anticipated to be generated. Therefore, the current study examines the impact of three factors: risk-taking, innovativeness, and proactiveness on SME performance in Bangladesh. The study has gathered data from SME entities in Dhaka city of Bangladesh, by applying a non-probability sampling strategy. 250 SME owners were contacted to act as respondents and finally, 180 SME owners fully completed the survey questionnaire, indicating that the final sample size is n=180. SPSS is used as a purpose of testing the hypotheses by considering a 5% significance level as acceptance criteria of the hypothesis. Hierarchical regression analysis was run to understand the impact of control variables and independent variables on SME performance and found that age of business, risk-taking, innovativeness, and proactiveness have an important impact on SME performance in Bangladesh.

• Asian Journal of Business Environment
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• 제11권2호
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• pp.27-38
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• 2021

Purpose: The study mainly investigates bankruptcy risk and income smoothing tendency of Non-Banking Financial Institutions (NBFIs) in Bangladesh. External parties of NBFIs take investment decisions based on financial reports. Stable and predictable income is one of their preference. On the other hand, poor income is one of the signs of NBFIs having bankruptcy risk. Hence the study tries to find whether the NBFIs having bankruptcy are involved in income smoothing or not. Research design, data and methodology: Data were collected from the annual report of twenty-two listed NBFIs in Bangladesh. Data from 2013 to 2017 were used. Altman's Z score and Eckel's model are used to detecting bankruptcy risk and income smoothing respectively. Results: Result implies that most of the NBFIs which have bankruptcy risk are not involved in income smoothing. Therefore, NBFIs which has bankruptcy risk are involved less with income smoothing. Conclusions: The present study revealed that most of the listed NBFIs in Bangladesh are facing bankruptcy risk. They didn't use any fraudulent technique to show smooth income. The findings will help the investor to take an investment decision on NBFIs in Bangladesh. It will convey signals to the stock market in Bangladesh.

• Nuclear Engineering and Technology
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• 제54권1호
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• pp.11-18
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• 2022

In this research, curium oxide (CmO₂) is studied as fuel for VVER-1200 reactor to get an attention to its energy value and possibilities. For this purpose, CmO₂ is used in fuel rods or integrated burnable absorber (IBA) rods with and without UO₂ and then compared with the conventional fuel assembly of VVER-1200 reactor. It is burned to 60 GWd/t by using SRAC-2006 code and JENDL-4.0 data library. From these studies, it is found that CmO₂ is competent like UO₂ as a fuel due to higher fission cross-section of ²⁴³Cm and ²⁴⁵Cm isotopes and neutron capture cross-section of ²⁴⁴Cm and ²⁴⁶Cm isotopes. As a result, when some or all of the UO₂ of fuel rods or IBA rods are replaced by CmO₂, we get a similar k-inf like the reference even with lower enrichment UO₂ fuels. These studies show that the use of CmO₂ as IBA rods is more effective than the fuel rods considering the initially loaded amount, power peaking factor (PPF), fuel temperature and void coefficient, and the quality of spent fuel. From a detailed study, 3% CmO₂ with inert material ZrO₂ in IBA rods are recommended for the VVER-1200 reactor assembly from the once through concept.

• 대순사상과 동아시아종교
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• 제3권1호
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• pp.129-151
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• 2023

The concept of interfaith harmony is one of the key issues for discussion in this contemporary world. It has multifaceted implications that range from pedagogical realms to global policy making. Here we focus on the basic concepts of interfaith harmony from Sikh and Cao Dai perspectives in order to address their viewpoints in regard to promoting culture of Peace and Understanding. Although these religions are new as compared to the existing living religions of the world, they found their new identity in the history of world religions for their unique concepts of interfaith harmony. In this article, the concept of interfaith harmony has been analyzed from two perspectives such as theological and socio-historical. For a systematic understanding of the subject matter, it has been categorized into three subpoints; unity of God, unity of religions and unity of humanity. Methodologically, the qualitative methodological framework of the proposed research is descriptive in nature. Thus, the present research has been primarily conducted by using secondary sources, although the crucial information is collected from primary sources such as the sacred texts of Sikhism and Caodaism. Since this study is done considering the social, political and religious contexts of India and Vietnam, it can contribute to the understanding of the nature of interfaith harmony in South and South-East Asia.

• 한국항행학회논문지
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• 제18권1호
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• pp.84-89
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• 2014

Microwave Access(WiMAX)는 20세기 통신 시스템에서 세계적인 정보처리 상호 운용에 매우 효율적인 기술이라 할 수 있다. 이 기술은 광대역 속도의 통신을 케이블 없이 무선으로 제공하며, IEEE 802.16 표준(무선 MAN 이라고도 함)을 기반으로 정의된다. IEEE 802.16e에서 모바일 WiMAX는 GSM, CDMA기술 보다 더 효율적인 기술로 정의된다. 본 논문에서는 WiMAX에 사용되는 4종류의 Modulation(BPSK, QPSK, 2개의 QAM)을 비교하여 통신 시 Cell 영역에 대한 효율성에 대해 연구 하였다. 또한, 시골과 도시와 같은 지역을 위한 Cost 231 모델과 외곽 지역을 위한 모델인 Erceg-Greenstein의 2가지 모델을 적용하였고, 이를 기반으로 Cell 영역에서 주파수, 기지국 안테나의 높이, 전송 전력, SNR 등의 효율성에 대한 연구를 수행하였으며, uplink와 downlink에 대한 실험 결과를 통해 본 논문에서 제기한 WiMAX의 Modulation에 따른 효율을 분석하였다.

• Natural Product Sciences
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• 제10권3호
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• pp.99-100
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• 2004

A 5-C-methylcoumarin was isolated from the petroleum ether extract of Toona ciliata stem bark. Its structure was established as 7-Hydroxy-4-methoxy-5-methylcoumarin on the basis of spectral data, including 2D NMR.

• 농업과학연구
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• 제45권2호
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• pp.258-264
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• 2018

A study was performed to analyze the biochemical composition (moisture, protein, fat, ash, salt value, iron, calcium and phosphorus) of raw and salted hilsa. Pure (with less than 1% impurities) and clean dry salt was used (fish weight : salt weight = 3 : 1) for salting the hilsa. The nutrients values of the hilsa from two different regions were significantly (p < 0.05) varied. The biochemical compositions were also different before and after the processing of the hilsa. Riverine hilsa contains relatively more moisture ($57.79{\pm}0.51%$) and protein ($15.65{\pm}0.50%$) than marine hilsa. Fat ($16.39{\pm}0.51%$) and salt ($1.80{\pm}0.14%$) contents are higher in marine hilsa; whereas the ash ($7.88{\pm}0.35%$) content was higher in the riverine hilsa. Minerals like iron ($4.92{\pm}0.32mg/100g$) and calcium ($480.02{\pm}6.73mg/100g$) remain in large amounts in the marine hilsa, but the phosphorus ($112.36{\pm}4.40mg/100g$) content remains at a high level in the riverine hilsa. In addition, the protein (raw condition, $18.54{\pm}0.46%$, riverine; $17.12{\pm}0.42%$, marine and salted condition, $32.54{\pm}0.5%$, riverine; $27.31{\pm}0.48%$, marine) and fat (raw condition, $15.41{\pm}0.46%$, riverine; $19.07{\pm}0.51%$, marine and salted condition, $11.58{\pm}0.39%$, riverine; $13.6{\pm}0.55%$, marine) contents were higher in the abdominal region of the riverine and marine hilsa both in the raw and salted conditions than in the head and caudal region.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.29-38
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• 2022

The enormous sway of COVID-19 on the international financial market has been felt across the globe. The financial markets of Bangladesh have also been similarly affected by the global epidemic and experienced a significant increase in volatility. To scrutinise the connection between COVID-19 and the Dhaka Stock Exchange (DSE) indices' return and instability, this study uses data of the DSE from February 2014 to September 2021. A comparative examination of the return and instability of the stock indices of the DSE has also been done considering the outbreak of the current COVID-19 situation. After using the GJR-GARCH (1,1) model, this review uncovers that the outbreak of COVID-19 has a statistically positive noteworthy association with the DSE stock indices' instability, which increases the market's volatility. Traders' fear and the rising frequency of COVID-19 reported patients could cause this. Besides, according to this study, COVID-19 shows a substantial positive linkage with stock market returns that increases the market's return. An appealing valuation, lower interest rates in the banking channel, economic rebound following the closure to prevent coronavirus transmission, improved remittance inflows, and a return of export revenues could all have contributed to this outcome. In addition, the findings also reveal that all market indices are in a mean-reverting phase.