151 research outputs found
Perspectives on the assessment of audit risk for “Bokhteyar Humayun & Co.” in Bangladesh
No full textThe internship report was prepared on the topic of “Perspectives on the assessment of audit risk for Bokhteyar Humayun & Co. in Bangladesh”. Audit is the procedure of verifying financial statements of a particular organization that whether they have prepared their statements according to applicable laws & regulations and presented reasonably true information. It is a process that was used since the ancient age of accounting. It is very significant to secure honesty and integrity in the financial sector of any country. Audit has basically three classifications: External, internal and government audit. Auditors have to face some risks and challenges during their audit procedure, these are called audit risks. There are three main categories of audit risks: Inherent risk, Control risk and Detection risk. Based on the risk assessment, auditors give four types of opinions: Unqualified, qualified, adverse and disclaimer. As the author has worked in “Bokhteyar Humayun & Co.” as an intern, he has found that his firm actually faces those three types of risks which are mentioned above. The author has also critically analyzed risk assessment and he has also found some key issues and recommended some solutions for his firm. The author has tried to work as a sincere member of his organization and demonstrated a high level of professionalism during his internship period which has been certified in his “Internship Completion Certificate” in the appendix part
Comparisons between SEC's SAB 101 and 104 Revenue Recognition Rules with the New Converged Revenue Recognition Standard Effective for Periods Beginning after December 15, 2017
No full textInvestigation of noise features of different types of vehicles using an array of low-cost web cameras
No full textSound of moving vehicle provides important information of noise features of particular vehicles. In this final year project report, I will introduce using an array of low cost web/smart phone/video camera to finding vehicles noise and classification of vehicles by extracted raw data from vehicles noise using digital signal processing concept, originally used in human hearing reorganization (20Hz-20 kHz) to model the sound frequency distribution. In this paper will show that, this method can be very reliable to find vehicle sound classification if raw data are properly collect from moving vehicle and categorized them. I treat sampling frequency 48 kHz to reduce any aliasing or unwanted noise since both video camera and smart-phone camera frequency response range 20Hz to 20 kHz. In this frequency range, author analysis frequency spectrum for each type of vehicles (Motorcar, Lorry, and Motorbike) in time domain and frequency domain. A collection of vehicle sound sampled (real time traffic flow) use for further data analysis for data record. The peak of frequency spectrum is most important part of this experiment, where vehicles sound shows that audio/video capturing by video camera motorbike and lorry produces maximum level of noise and car is the lowest. Conversely, vehicle sound spectrum shows that audio/video capturing by smart phone camera work at low frequency (0-1000Hz), where lorry and motorcar produces maximum noise and motorbike at average level. After comparison among different set of data to conclude different types of vehicle produce different noise features. Author hope this experiment could be very useful to understand noise features of vehicles and can be use as a prototype for future research in vehicle noise investigation.Bachelor of Engineerin
A Systematic Review of the Causes and Consequences of Price Hikes in Bangladesh
No full textThis systematic review aims to examine the causes and consequences of price hikes in Bangladesh, with a particular focus on their policy implications. Methods: A comprehensive search of electronic databases was conducted, and inclusion and exclusion criteria were applied to identify relevant studies for analysis. Results: The causes of price hikes in Bangladesh were found to encompass global oil prices, government policies, supply chain inefficiencies, and lack of competition. The consequences of price hikes included decreased purchasing power, reduced living standards, increased poverty, and adverse effects on investment and employment. Household welfare was negatively impacted, and businesses relying on imported raw materials or energy were affected. The author concludes that to address the issues stemming from price hikes, policymakers should consider implementing strategies to control inflation, promote competition, enhance supply chain efficiency, and manage government spending. By incorporating these policy implications, Bangladesh can mitigate the adverse effects of price hikes, leading to enhanced economic stability and well-being
Investigating influential effect of methanol-phenol-steam mixture on hydrogen production through thermodynamic analysis with experimental evaluation
No full textThermodynamic analysis for methanol-phenol mixture steam reforming (M-PSR) for H2 production together with experimental evaluation has been carried out in this study. Firstly, a number of possible reactions were evaluated using Gibbs free energy and equilibrium rate constants to determine its feasibility and nature over the temperature of 100 to 1200°C. Then, the Gibbs free energy minimization method was used to carry out the thermodynamic analysis of the M-PSR system. A comprehensive thermodynamic analysis was used to study the effect of different parameters on product distribution. Temperature is an important parameter that significantly affects product distribution. Within the range of 100 to 400°C, a high CH4 production was obtained due to phenol decomposition and methanol methanation reaction. With further increase in temperature in the range of 300 to 600°C the CH4 production was dropped drastically, where in the reforming reactions, reverse methanation reactions gradually produce CO2 gas. However, as the temperature rises beyond 600°C, the predominant reactions for the M-PSR reaction for H2 production include the phenol steam reforming and methanol steam reforming reactions, where there is an obvious increase in H2 evolution. The feed ratio also affects H2 production, where a high steam feed is beneficial for the reforming reaction, and at the same time, it suppresses the formation of carbon species. Low pressure is also favourable for the M-PSR H2 production, which is in accordance with Le-Chatelier's principle. The optimum operating parameters were determined to be; the temperature of 700°C, atmospheric pressure and methanol-phenol-steam feed molar ratio of 0.1:0.9:20, where H2 production is maximized with minimal side products (CO, CO2, CH4) and coke formation. The comparative analysis of thermodynamics with phenol steam reforming and methanol steam reforming experimental studies complement current thermodynamic results. This research elucidates that thermodynamics analysis using the Gibbs free energy minimization method is immensely helpful in providing insight into the complexity of methanol-phenol steam reforming reaction
Selecting Update Blocks of Convolutional Neural Networks using Genetic Algorithm in Transfer Learning
No full textThe performance of convolutional neural networks (CNN) for computer vision problems depends heavily on their architectures. Transfer learning performance of a CNN strongly relies on selection of its trainable layers. Selecting the most effective update layers for a certain target dataset often requires expert knowledge on CNN architecture which many practitioners do not possess. General users prefer to use an available architecture (e.g. GoogleNet, ResNet, EfficientNet etc.) that is developed by domain experts. With the ever-growing number of layers, it is increasingly becoming difficult and cumbersome to handpick the update layers. Therefore, in this paper we explore the application of a genetic algorithm to mitigate this problem. The convolutional layers of popular pre-trained networks are often grouped into modules that constitute their building blocks. We devise a genetic algorithm to select blocks of layers for updating the parameters. By experimenting with EfficientNetB0 pre-trained on ImageNet and using three popular image datasets - namely Food-101, CIFAR-100 and MangoLeafBD - as target datasets, we show that our algorithm yields similar or better results than the baseline in terms of accuracy, and requires lower training and evaluation time due to learning a smaller number of parameters. We also devise a measure called block importance to measure each block’s efficacy as an update block and analyze the importance of the blocks selected by our algorithm
Electronic stability control for electric vehicle with 4 in-wheel electric motor
No full textRecently, electric vehicles are becoming increasingly the better option in reducing environmental pollution relative to other fuel based vehicles. An advanced electric vehicle is considered in this research to improve vehicle stability. The idea of using in-wheel motor was implemented which reduced car weight and allowed for flexibility in controlling the vehicle stability. A vehicle model based advanced control technique was analysed and implemented to calculate and maintained individual wheel torque for vehicle stability. This research offers a simplified and effective vehicle active safety system for accident prevention
DESIGN AND DEVELOPMENT OF MANUALLY PUSH TYPE USG APPLICATOR
No full textTo overwhelmed high human strain and tedious work in urea application for rice cultivation, a manually operated push type Urea Super Granule (USG) applicator was designed and developed. There are four small drive wheels inserted in lieu of float which was fabricated using small steel rings instead of the traditional skid concept. The discharge tubes were reformed with the additional bent PVC tubes. The average effective field capacity and field efficiency of the USG applicator was 0.16 ha/hr and 88.1%, respectively. In the laboratory test, the average missing rate, applicator capacity, the distance amid two dropped USG, covering performance and force requirement in developed model were 6.25%, 13.21 kg/hr, 41.61 cm, 77.5% and 69.18 N. The developed applicator saves cost about nineteen times than manual operation. The developed applicator may be useful to small growers of rice growing countries like Bangladesh which not only be cost effective but will also save both time and energy
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