This paper examines the impacts of firm-specific and macroeconomic factors in determining the profitability of the cement industry in Bangladesh. This study took stock exchange listed all cement companies of Bangladesh as samples and covered the period of 2000–2018. Return on Assets (ROA) was chosen as the dependent variable and firm size, expense to revenue ratio, leverage, age, inflation rate, GDP growth rate, and real interest rate were chosen as independent variables where the first four are firm-specific and the other three are macroeconomic factors. This study considered ROA as the profitability measurement of the firms. The study found that leverage, GDP growth rate, and real interest rate have significant impacts on the profitability. Firm size, age, GDP growth rate, and real interest rate have a positive impact whereas expenses to revenue ratio, leverage, and inflation have a negative impact on the profitability of the firms under the cement industry.

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Human comfort level detection is always strenuous to assess every day and objectively. Atmospheric comfort level plays an indispensable role in reinforcing productivity in conjunction with convalescent health and safety. The human comfort zone points out a condition of mind that expresses satisfaction with its surrounding. An individual's comfort level depends on both temperature and humidity, at increased humidity the body's cooling system on the skin is considerably reduced. To determine temperature and humidity, we employ the DHT11 sensor, then the findings are handed out to Arduino thereafter both temperature and humidity is computed. Calculating humidex values from temperature and dew point data by combining the effects of heat and humidity, the humidex (short for humidity index) is a numerical indicator that indicates how hot it is on average for a certain person. According to the output received from Arduino (humidex), LED is made to blink (LEDs are preassigned according to humidex ranges). The trump card of the detector is that it is economical, and helps to get a better understanding of the degree of excessive heat on the human body and how uncomfortable the current condition is to an average person. This method makes it possible to more effectively communicate the dangers of excessive heat to the human body, transmit how warm it feels to the average person today, and maintain healthy living circumstances. However, this system is unable to show temperature and humidity readings.