Purpose: This paper proposes an exhaustive examination of investigating the variables influencing shopper/consumers’ buy conduct during COVID-19 on techno items in Dhaka city. This study intends to investigate the components emerging from vulnerability like Covid pandemic on the customer buy conduct of techno items in Dhaka city. Methodology: 226 respondents were surveyed using a 19-items structured questionnaire. Exploratory Factor Analysis technique was used to identify the significant factors. Findings: Results demonstrated that five factors, namely, economic fluctuation and technological value chain, e-commerce wave, digital workplace/force, crisis attitude, motivations of changing consumer behavior were found significantly responsible for influencing shopper/consumers’ buy conduct during COVID-19 on techno items in Dhaka city.

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The goal of this study is to determine the variable(s) that is/are sources of audit expectation gap between auditors and individual investors (i.e., financial statement users) in Bangladesh. The variables used are Internal Control, Fraud Detection, Appropriateness in using accounting numbers and lastly Reliability. In this research the sample size was selected purposively, a total of 30 auditors were selected from different audit firms in terms of firm’s size, revenue, and practices again a total of 30 investors were selected purposively. A structured format of questionnaire was used where the response options were predetermined to acquire information directly from auditors and investors. The questionnaires consist of two sections, first section collected demographic data and second section enclosed 12 semantic differential belief statements. Same questionnaire was given to two independent sample groups (auditors and investors) to identify expectation gaps. To identify the variable(s) that are the cause of the audit expectation gap, the statistical approach “Independent sample t-test” was used. The disparity between auditor and investor in two variables, internal control, and reliability, is discovered in this study. The reasons behind these gaps are lack of proper educational practices and lack of understanding regarding audit norms and practices. These gaps can be reduced by giving adequate knowledge, awareness, and fair practices by the auditors to the financial users.

The COVID-19 pandemic outbreak has changed the conventional method of interacting with healthcare personnel. The rapid adaptation of telemedicine facilities has commuted alternative medical facilities in emergency circumstances. The physicians, nurses, and patients all are adopting telemedicine rapidly under this COVID-19 health system pressure. The reduction of PPE usage increases in video consultations is the positive result of using telemedicine. Nevertheless, front-liners also confront some challenges of using telemedicine including proper infrastructure facilities, lack of physical examination, patient's privacy, and proper diagnosis. Telemedicine-specific legislation must be implemented to ensure patient digital security and set appropriate prices for e-health treatment. These simple e-health technologies may allow infected COVID-19 patients to communicate with one another and acquire relevant health information more readily, resulting in a higher quality of life and better mental health.