Description:
Purpose: The purpose of this paper is to examine professional accountant’s views on their satisfaction with Continuing Professional Development (CPD) offered by members of the Institute of Chartered Accountants of Bangladesh (ICAB). While there is a great deal of research on CPD and accountants in developed countries, less developing countries are absent from this literature, and there have been calls for this type of research. Design/methodology/approach: The present study employed a survey of members of the ICAB. Findings: Results show that accountants in Bangladesh are satisfied with the CPD provided by their profession, and when satisfaction is compared with more developed countries, Bangladesh is greater on a number of measures. ICAB members would like to also be provided with opportunities to undertake CPD in more ways than just face to face. Practical implications: The study has important implications not only for accountants from emerging economies such as Bangladesh, but also for the International Federation of Accountants and other less developed countries (LDCs). The results advance the understanding of professional accounting bodies from an international perspective. Originality/value: This is the first study of CPD and accounting professionals in LDCs. The information obtained can inform the development and practice of other professional accounting bodies in emerging economies.
Description:
Accumulation of fly ash during post-combustion capture (PCC) of CO2 is an emerging concern. This work assesses concerns that soluble ash components (e.g. Na, Ca, Mg) increase conductivity of amine systems increasing corrosion rates, and decreasing CO2 capture e ciency; slightly soluble metals ions (e.g. Fe) may catalyse amine oxidation; and insoluble ash components cause erosion and blockages in the PCC plants as well as providing catalytic surfaces. Loy Yang brown-coal y ashes (using XRD, SEM, EDS and ICP-MS) are rst characterised and separated into soluble, insoluble and char fractions. The e ect of each fraction on MEA oxidation (measured by UV-vis and organic acid formation) and corrosion is determined using lab-scale experiments in static and stirred pressurised reactors at simulated PCC stripper conditions. Fly ash was three times more soluble in severely oxidising conditions compared to mild 30% MEA extractions. Vantho te represents 10-20% of the y ash and was the main source of sodium, calcium and magnesium ions while Szmolnockite was a source of iron. Iron solubility was dependent on conditions, with 5% soluble in aqueous MEA and 10% in simulated desorber conditions. The soluble fraction was the only ash fraction to signi cantly promote MEA oxidation. Aged pall rings from a PCC pilot plant had severe grain boundary corrosion and chromiumoxide depletion. Grain boundary corrosion was less severe in pall rings under severely oxidising conditions. The e ects of soluble ash were unclear while organic acids promoted pitting. Fly ash is an important source of soluble sodium, calcium and iron into 30% MEA. The insoluble fraction had minimal impact on MEA oxidation and corrosion, suggesting that it was inert. Soluble ash fractions increased corrosion severity and promoted MEA oxidation. This work shows that deep y ash removal prior to PCC is particularly important for ashes with high solubility in the CO2 absorption system.
Description:
Information concerning complementary feeding (CF) practice during infancy and early childhood is still scarce in Bangladesh. Therefore, this study aimed to estimate the level of CF among children of 6-23 months and identify individual, household and community level determinants in Bangladesh.
Description:
Information concerning complementary feeding (CF) practice during infancy and early childhood is still scarce in Bangladesh. Therefore, this study aimed to estimate the level of CF among children of 6-23 months and identify individual, household and community level determinants in Bangladesh.