The study evaluates the efficiency of Accounting Information Systems of the selected mobile telecommunication companies. The existing Accounting Information Systems which provide important sources of accounting information is viewed in the selected mobile telecommunication companies, more as the system for recording and reporting the business operations than as an information system for management decision making. Accounting Information Systems as a set of capital and human resources within an organization is responsible for the preparation of financial information and also of the information obtained from the collection and process of transaction data. The adequate accounting information is essential for taking every effective decision making process and adequate information is possible if the Accounting Information Systems run with efficiently. The efficient Accounting Information Systems is essential because it ensures that all levels of management get sufficient, adequate, relevant and true information for planning and controlling activities of the business organization. Accounting Information Systems cover a broad area in corporate world and produce quality information for the internal and external users to the business organization. The users of the Accounting Information Systems are satisfied about their systems. The study shows that the Accounting Information Systems of the selected mobile telecommunication companies are efficient since the examination of various indicators of efficiency showed favorable results and the responses of the surveyed respondents showed positive comments.  JEL Classification Code: M41, D61

This discussion highlights the disclosure score of different components of disclosure index of the selected state-owned commercial banks in Bangladesh. The annual reports of the selected commercial banks were analyzed to determine the extent of disclosure score of different components of disclosure index which contained the items of information included in the disclosure index of the selected commercial banks during the period under study. An index of disclosure has constructed less than seven heading to measure the extent of disclosure score of different components of disclosure index such as company profile items, corporate structure items, accounting policy items, balances sheet assets items, balance sheet liabilities items, income statement debit items and income statement credit items. This study shows that the disclosure score of different components of disclosure index is satisfactory and there was significant and non significant difference in disclosure score of different components of disclosure index between the selected state-owned commercial banks in different years.

The cryptocurrency Artificial intelligence price emulator is a software programmed to collect cryptocurrency market data, analyze the data and predict the market price using the collected data. Computer emulators are programmed to mimic and copy behaviors or other software/hardware. The reason for emulation is to get to a particular result as quickly as possible. Machine learning is the ability of computers to read and process data while learning from the data with human interference or influence. This work focused majorly on how cryptocurrency market prices can be emulated using Artificial Intelligence with machine learning abilities. It also looked into the advantages of using the software for crypto investors. Some of which is the reduced time of research, reduction of risk, among others.

The purpose of this study is to examine the current extent and any difference (if any) of CSR disclosure of Islamic Sharia-based banking companies in Bangladesh during the period of 2011-2015.  Content analysis is adopted to accumulate the data from company’s annual reports. The CSR checklist comprise of sixteen dimensions (including 85 items) of CSR activities i.e., ‘Environment’, Disaster management, ‘Sports, Shelter, Women, Disabled, Liberation war, Health, Education, Energy, Minorities, Employee, Product responsibility, IT, Community and Government. The study reveals that the grand mean disclosure of CSR information in annual report of Islamic banks is 25.89% with a standard deviation of 5.49%. Empirical evidence provides that there is statistically significant difference of CSR disclosure among Islamic Sharia-based banking companies in Bangladesh. But there is no significant difference of CSR disclosure of Islamic banking industry in Bangladesh year to year. Moreover, CSR disclosure of Islamic Shari-based banking companies is not diversified rather concentrated on some specific dimension and items of CSR. The study is mainly based on annual reports for the financial year 2011-2015 of Islamic Sharia-based banking companies in Bangladesh. Hence, the conclusion reached cannot be generalized.

The essence of a web page is an inherently predisposed issue, one that is built on behaviors, interests, and intelligence. There are relatively a ton of reasons web pages are critical to the new world, as the matter cannot be overemphasized. The meteoric growth of the internet is one of the most potent factors making it hard for search engines to provide actionable results. With classified directories, search engines store web pages. To store these pages, some of the engines rely on the expertise of real people. Most of them are enabled and classified using automated means but the human factor is dominant in their success. From experimental results, we can deduce that the most effective and critical way to automate web pages for search engines is via the integration of machine learning.