In this knowledge based society, the debate on ICT has permanently shifted from ʻwhyʼ ICT for development, to ʻhowʼ comprehensive and holistic ICT policies can unleash human potential and enhance peopleʼs capabilities to improve their lives. Recognizing this untapped potential and development strategies incorporating ICT are being increasingly promoted and launched across the developing countries. While the potential advantages of ICT for development are enormous in developed countries, national policies of developing countries are yet to adequately reflect truly comprehensive and integrated strategies for harnessing and exploiting this potential. This paper presents an analysis of National ICT policy of Bangladesh. Through the examination of ICT policy, in particular in the field of agriculture and rural development and analysis of applied policies and strategies implemented in these area, this paper identifies challenges and opportunities which provides lessons for policy-makers and practitioners involved in the field. This analysis reveals that the policy is inadequate to impact positively on the agriculture and rural development of Bangladesh. The policy places little emphasis on the integration and infusion of ICT in the countryʼs agriculture and rural development. Policy implications and suggestions are offered to ensure maximum use of ICT potentials in the countryʼs agriculture and rural development.

Information and Communication Technology is now widely accepted by developing countries as a development tool in their efforts to alleviate poverty, enhance human development, and achieve Millennium Development Goals. Recognizing this untapped potential and development strategies incorporating ICT are being increasingly promoted and launched across the developing countries requiring a comprehensive ICT policy that plays a crucial rule, in particular, in the area of agriculture and rural development. While the potential advantages of ICT for development are enormous in developed countries, national policies of developing countries are yet to adequately reflect truly comprehensive and integrated strategies for harnessing and exploiting this potential. This paper tries to provide implication of ICT policy to the agriculture and rural development in developing countries, in particular through lessons learned from European Union (EU) IT policy. Through the examination of vital projects in the agriculture and rural development sectors and case study analysis of applied policies and strategies implemented in the European Union, this paper provides tangible examples and lessons for policy-makers and practitioners involved in the field. Hence, this study provides policy-makers the necessary tools, information and knowledge to facilitate the formulation and adoption of ICT policies and strategies in the agriculture and rural development sector.

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

This study investigates the impact of board incentives as proxied by directors` remuneration on the financial performance of listed textile companies in Bangladesh. Using Generalized Method of Moments (GMM) and data pertaining to listed textile companies of Dhaka Stock Exchange (DSE) during the period from 2011 to 2017 (resulting in a total of 140 firm-year observations), we have estimated the firm performance equation involving directors’ remuneration and board independence as the independent variables and some other control variables like firm age, size, leverage, and operating efficiency. The results reveal that there is a negative association between board remuneration and firm performance. In addition, this study finds no significant relationship between board independence and firm performance of the sample firms. Our findings suggest that higher pay to the board does not stimulate higher firm performance and, in turn, results in shareholders getting nothing in return from this and, hence, is a matter of great concern for them. Moreover, our results indirectly indicate that currently directors` remuneration in Bangladesh is not aligned with the firm performance, which has been emphasized in extant corporate governance literature. Besides, this paper further raises questions about the effectiveness of independent directors in the boards of textile firms in Bangladesh.

The response of chickpea (Cicer arietinum L.) to dual inoculation with Rhizobium (R) and arbuscular mycorrhiza (AM), nitrogen (N) and phosphorus (P) was studied on spore abundance and colonization of AM, nodulation, growth, yield attributes and yield. In all the parameters of the crop the performance of Rhizobium inoculant alone was superior to control. Dual inoculation with Rhizobium and AM in presence of P performed the best in recording number of spore 100g-1 rhizosphere soil and root colonization, number and dry weight of nodule, dry weights of shoot and root, number of pod plant-1 , number of seed pod-1 , seed and stover yields of chickpea. The maximum seed yield of 3.33 g plant-1 was obtained by inoculating chickpea plants with Rhizobium and AM in association with P. From the view point of nodulation, growth, yield attributes and yield of chickpea, dual inoculation with Rhizobium and AM along with P was considered to be the balanced combination of nutrients for achieving the highest output from cultivation of chickpea in Shallow Red Brown Terrace Soil of Bangladesh.

The responses of six mungbean [Vigna radiata (L.) Wilczek] varieties to Rhizobium inoculation on number and dry weight of nodules, nitrogenase activity of root nodule bacteria, dry weight of shoot and root, nitrogen content, and uptake by shoot were investigated. The mungbean varieties were BARI Mung-2, BARI Mung-3, BARI Mung-4, BARI Mung-5, BINA Moog-2, and BU Mung-1. Two-third seeds of each variety were inoculated with Rhizobium inoculant and the remaining one-third seeds were kept uninoculated. Rhizobium strains TAL 169 and TAL 441 were used for inoculation of seeds. Inoculation of seeds with Rhizobium strains significantly increased nodulation, nitrogenases activity, dry matter production, nitrogen content, and uptake by shoot of the crop compared to uninoculated control. There was positive correlation among the number and dry weight of nodules, nitrogenase activity, dry weight of shoot and root, nitrogen content, and uptake by shoot of the crop. It was concluded that BARI Mung-4 in association with Rhizobium strain TAL 169 performed best in recording nodulation, nitrogenase activity, dry matter production, and nitrogen uptake by shoot of mungbean.