This paper compares the value relevance of earnings under two different account- ing methods (namely, conservative accounting and mark to market accounting) in a competitive security market. It proves that the reported earnings are value relevant under both types of accounting methods. Furthermore, if the proportion of earnings fixated traders lies in the upper range of the interval [0,1], the reported earnings under conservative accounting are more value relevant than the ones under mark to market. Otherwise, the reported earnings under mark to market are more value relevant than the ones under conservative accounting.

Disaster management and climate change adaptation emerges as the greatest long term threats that are challenging overall development efforts of Bangladesh. Government of Bangladesh is playing a central role for disaster management and climate change adaptation. The Ministry of Food and Disaster Management (Mo FDM) and the Ministry of Environment and Forestry (Mo EF) are the two key ministries responsible for developing and implementing various programs and policies for disaster management and climate change adaptation respectively. This paper discusses the challenges for linking disaster management and climate change adaptation in Bangladesh. Structural arrangements, policy development process, funding arrangement of the Mo FDM and Mo EF have analysed to understand the challenges for integration. We find that to some extent Mo FDM and Mo EF are institutionally linked for policy development. However, there are scopes for further integration between the two ministries especially in the areas of inter-ministerial communi-cation and collaboration. A new approach for institutional arrangement is needed which is flexible enough to support continual collaboration of the two ministries.

Purpose: The purpose of this paper is to examine the effectiveness of microfinance loans in Pakistan. The purpose is that how much the microfinance loans are effective in Pakistan from the borrower perspective. The loan which is took by the client of Micro Finance Tamer Bank how that loan amount has been used in the projected business and whether the income has been increased by the loans utilization. Research methodology: The purpose is to find different factors which are affecting the effectiveness of the microfinance loans. Three variables have been identified to examine the effectiveness of the loans that are procedure, loan consumption and income. To study these factors a logically questionnaire has been developed by the researcher herself and floated to the Microfinance Timer Bank borrowers and the data is analyzed by the regression analysis. Findings: Data findings are procedure is affecting the loan consumption but income does not depend on the consumption of the loans. Conclusion: Microfinance institution should extend its reach by providing information and should consider the core to make the microfinance loans more effective as it for the low income households.

Stress is an inevitable feature of work and personal life. Some organizations are low stress, healthy environment, whereas others are high-stress environments that may place their employees’ health at risk. The experience of orga-nizational justice and fairness is emerging as one contextual factor at work that leads to a positive low-stress work environment. This study is an initiative to explore how does job stress influences on work performance and health of employees in contemporary commercial banks in Bangladesh. It is statistically significant that stress has a positive relationship with employee’s performance. Study also reveals that there is an adverse relationship with stress and health of employee’s wellbeing in commercial banks in Bangladesh. Long working hour and workload have perceived as top most stressors of both public and private commercial banks in Bangladesh.

The prospects and potential of green jobs in Bangladesh are huge. There are many potential sectors such as renewable energy, buildings and construction, transportation, basic industries, agriculture and forestry etc are the priority areas for the future green job market. In 2009, numbers of approximate green jobs were 748,701 while it increased in 2010 which was about 811,268. It is true the green jobs sector is growing in Bangladesh, but there are also challenges that need to be overcome to accelerate growth. This paper tried to investigate the outlook and potential of green jobs in Bangladesh as well as also make recommendation some ideologies, basic principles as well as reform of policy mechanism to promote and develop of green jobs in Bangladesh.

Computational grids have the potential for solving scientific and large - scale problems using heterogeneous and geographically distributed resources. In addition to the challenges of managing and scheduling resources reliable challenges arise because the grid infrastructure is unreliable. There are two major problems in Scheduling the Grid 1) Efficient Scheduling of jobs, 2) Providing fault tolerance in a reliable manner. Most of the existing strategies do not provide fault tolerance. There are some algorithms which provide fault tolerance but, they do a large amount of redundant computation to provide fault tolerance. This paper addresses this issue and minimizes redundant work by using a group level table of data. This technique is suitable for partitioning and group scheduling of jobs.

The study examined the factors associated with the P and C of agricultural extension services. The study was conducted in Delta State, Nigeria. A sample size of 134 extension professionals of the Delta State Agricultural Development Programmed (DTADP) was used for the study. Data for the study were collected through the use of validated questionnaire. Content validation of the research instrument was done by a team of expert in agricultural extension. A pilot test was conducted as part of instrument validation to test for reliability of the research instrument. Data generated by the study were analyzed using the exploratory factor analysis with iteration and varimax rotation. Variables with coefficient of 0.40 or more were regarded as high loading. Results of the study reveal that the three main factors associated with the P and C of agricultural extension services include: unfavourable economic environment, misgivings about private agencies, and government administrative and policy inadequacies. Specific issues highlighting these factors were also identified by the study. The study recommends that these P and C factors should be given adequate attention by governments and relevant stakeholders before embarking on any form of P and C arrangement.

In this paper our attention is directed towards the discussion of phenomenon of stiffness and towards general purpose procedures for the solution of stiff differential equations. Our aim is to identify the problem area and the characteristics of the stiff differential equations for which the equations are distinguishable. Most realistic stiff systems do not have analytical solutions so that a numerical procedure must be used. Computer implementation of such algorithms is widely available e.g. DIFSUB, GEAR, EPISODE etc. The most popular methods for the solution of stiff initial value problems for ordinary differential equations are the backward differentiation formulae (BDFs). In this study we focus on a particularly efficient algorithm which is named as EPISODE, based on variable coefficient backward differentiation formula. Through this study we find that though the method is very efficient it has certain problem area for a new user. All those problem area have been detected and recommended for further modification.

According to the “smooth adjustment hypothesis”, the labor market adjustment costs entailed by trade liberalization are lower if trade expansion is intra industry rather inter industry in nature. In this paper, we study the link between trade and labor-market changes in France over the period 1986-2011. The empirical survey, uses a panel data models with fixed effects, it showes a negative correlation between changes of employment and marginal intra-industry trade. These results confirm the smooth adjustment hypothesis. The mesure of marginal IIT is then found to be more appropriate for the analysis of adjustment issues than the traditional static IIT index.

The effect of propagation factors on high rate transmission services at microwave range is observed to be very high. The variant nature of atmospheric conditions places a major part in the distortion of original signal. Among various factors observed in signal degradation, power loss is observed to be a dominant factor. The loss in power strength degrades the receiving signal strength resulting in very low estimation efficiency. The power losses are observed basically with the variation in transmission frequency. As frequency increases, there is a crucial change to link power margins in the communication system. In addition to the free space losses, there are other losses due to atmospheric absorption, clouds, fog and precipitation, as well as multipath at low elevation angles. All of these losses due to the atmosphere at microwave range is been evaluated.