This paper evaluates an ancient system of cosmology as a part of phenomenology of religion that is intrinsic to ancient Chinese philosophic attitude toward life. The ideas of the dynamic balance of opposites i.e. yin and yang duality, the supernatural force (the Tao) relating to the gradual development of events through a process of formulation, and thereby, acceptance of the inevitability of change are taken under consideration. In Chinese tradition, all forms of change are regarded as expressions of the interaction of two auxiliary forces (controlled by the Tao), the yin and the yang, between which equilibrium and harmony are assumed, as well as conflict and opposition. The yin-yang principles are regarded as the two major elements of Chinese cosmology: yin, being the female * Associate Professor, Dept. of World Religions and Culture, University of Dhaka, E-mail: alam9363@gmail.com principle, and yang the male principle. The combination and interplay of these two opposites is believed by the Chinese to cause all universal phenomena i.e. the principal cause of creation. It is also demonstrated how this ancient Chinese supposition of yin and yang is used in different ways to serve different purposes. It is sometimes regarded as a system of divination that combines interacting forces designed to work as fortune telling devices. However, it is clarified how these facts -the supreme reality (Shang-ti), supreme force (the Tao) and the auxiliary forces (yin-yang) -work together in order to maintain the apparent harmony and order in nature as a whole. It is also generalized how these facts happened to be of great interest for the ancient Chinese thinkers.

Background: Risk stratification is an essential and first component of the pre-Ramadan assessment of patients with diabetes mellitus (DM) who wish to fast. Limited data are reported from Bangladesh regarding risk stratification of people with DM who wish to fast. Objective: To determine the risk status of people with DM who wish to fast during Ramadan. Methods: This cross-sectional observational study was done among Muslim people of DM with at least one year of experience of Ramadan in previous years after their diagnosis. Along with baseline characteristics, the individual 14 risk elements of the International Diabetes Federation and Diabetes & Ramadan International Alliance (IDF-DAR) risk calculator- 2021 were assessed. Patients were categorized into low, moderate, and high risk with a total score of 0-3, 3.5-6, and ≥6.5 respectively. Moderate and high-risk patients were counseled about their risk of fasting and requested to reconsider their wishes. Results: Among 569 participants, (mean age 50.97±12.02 years, male-female ratio 36.2:63.8) 37.8%, 38.8%, and 23.4% had high, moderate, and low risk respectively. Risk scores were significantly higher in older age (p<0.001), male sex (p=0.024), residence in Chattagram than Rajshahi division (p=0.009) as well as housewife and businessman than other occupations (p=0.012). Despite knowing the risks of fasting, 88.8% of people with high risk and 96.8% of people with moderate risks still wished to fast. The people who still wished to fast despite knowing their risks of fasting had significantly lower percent of macrovascular disease (p=0.039), lower creatinine levels (p<0.001), with a lower percent of dipstick proteinuria (p=0.010), and use of insulin (p=0.021) than those who changed their decision. Conclusions: Nearly 90% of persons with DM with moderate/high risk for fasting still wished to fast despite their exemption. These at-risk population needs guidance, monitoring, and follow-up for safe fasting. J Rang Med Col. September 2022; Vol. 7, No. 2:4-11

This study examined whether various attributes of the audit committee of listed banks in Bangladesh explain the level of non-performing loans (NPLs). This study used a panel data set comprising all 30 listed banks with 250 bank-year observations for the period 2013–2017. It employed the random-effects GLS regression model with cluster robust standard error and AR (1) disturbance to examine the effect of several audit committee attributes on NPLs. We found that holding audit committee meetings frequently and a higher number of independent members in the audit committee facilitate to reduce NPLs. We, however, find no explicit evidence that the other attributes of the audit committee examined (audit committee size, financial experience and financial literacy of the audit committee members, professional qualifications of the audit committee Chairman) contribute in reducing NPLs. The findings will be useful for policymakers of the banking sector in Bangladesh and the relevant regulatory bodies in enabling them to understand the role of the various attributes of the audit committee in the incidence of NPLs. Keywords: attributes, audit committee, non-performing loans (NPLs), listed banks, Bangladesh

The diversity in agronomic practices being used by sugarcane producers in Brazil determines differences in economic performance and cost structure. The purpose of this study is to evaluate the cost of six systems of agronomic practices using fixed or variable rates for soil amendment, fertilizer, and defensive applications and assess the profitability of these systems at three scales of sugarcane production. We then describe the data sample related to the 2019–2020 harvest season and collected from fifty-five sugarcane producers in the central-south region of Brazil. Thereafter, using a quantitative approach, a cost analysis was performed, and the cumulative frequency of the net revenue for the three scales of production (small, medium, and large), was calculated using a Monte Carlo simulation. The cost analysis indicated that fertilizer had the highest cost considering the agronomic practices adopted at the three scales of production analyzed. The cumulative frequency analysis results from the Monte Carlo simulation showed the highest net revenue per hectare for medium sugarcane producers. In addition, the presence of economies of scale was not confirmed because the lowest cost was found in small-scale sugarcane producers and the highest net revenue was obtained by medium-scale sugarcane producers.

Academic result measured by Grade Point Average is often considered as the most dominant performance indicator of a student in most of developing countries like Bangladesh. Several prior studies have been conducted to determine the factors which act as control measures to the academic performance in tertiary level education. But the obtained results varied largely depending on the socioeconomic context and education policy of the nations. The study aims at finding out the factors that affect the academic performance of students of a public university situated in the southwestern part of Bangladesh and to assess the relative predictability of various factors on academic performance. A sample of 314 graduate students from different disciples was chosen based on a random sampling method. Principal Component Analysis (PCA) as a statistical tool has been used to extract factors affecting academic performance. Multiple Linear regression was run to predict the influence of these factors on the dependent variable. The academic factor that includes conventional exam system, teachers' evaluation system, and academic study environment appeared as the most dominant determinant factors affecting academic performance. Other important factors such as the financial condition of students, family income, social media affiliation, part-time job, extra-curricular activities also dictate academic performance. Regression coefficient indicates that gender, higher secondary examination grades, sleeping duration, academic study hours have a significant influence on academic achievement. The study results will be useful to the students, academicians, guardians of the students, policymakers, and researchers to have a better understanding of determinants of academic achievement and taking appropriate measures accordingly.