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Based on neo-institutional theory, this study evaluates factors that affect instances of data breaches in a hospital. The authors study the effect of adopting the health information exchange (HIE) initiative on a hospital’s data breach threats. This study integrates formal and information institutional factors to identify the antecedents that influence data breaches when adopting HIE. This study uses a hospital’s entrepreneurial orientation (EO) as a formal institutional factor and national culture (collectivism–individualism) as an informal institutional factor.

Using a Statistical Analysis System, the authors analyze US hospital observations over five years. The data was collected from the Health Information and Management Systems Society (HIMSS) database, the Health and Human Services website and the Vandello and Cohen (1999) collectivism index.

This study finds that when hospitals adopt HIEs, data breaches increase. This study also finds that both EO (formal institutional factor) and the individualism–collectivism index (informal institutional factor) significantly moderate these instances.

HIMSS has not updated its data set to reflect recent hospital data, so this study’s data set lacks recent data on US hospitals.

This study is one of the few studies to address the impact of cultural variation in US hospitals and how it interacts with entrepreneurial activity to lower data breach threats when adopting new data exchange standards.

To develop a new computational tool for predicting failure probability of structural/mechanical systems subject to random loads, material properties, and geometry.

High dimensional model representation (HDMR) is a general set of quantitative model assessment and analysis tools for capturing the high‐dimensional relationships between sets of input and output model variables. It is a very efficient formulation of the system response, if higher order variable correlations are weak and if the response function is dominantly of additive nature, allowing the physical model to be captured by the first few lower order terms. But, if multiplicative nature of the response function is dominant then all right hand side components of HDMR must be used to be able to obtain the best result. However, if HDMR requires all components, which means 2^N number of components, to get a desired accuracy, making the method very expensive in practice, then factorized HDMR (FHDMR) can be used. The component functions of FHDMR are determined by using the component functions of HDMR. This paper presents the formulation of FHDMR approximation of a multivariate limit state/performance function, which is dominantly of multiplicative nature. Given that conventional methods for reliability analysis are very computationally demanding, when applied in conjunction with complex finite element models. This study aims to assess how accurately and efficiently HDMR/FHDMR based approximation techniques can capture complex model output uncertainty. As a part of this effort, the efficacy of HDMR, which is recently applied to reliability analysis, is also demonstrated. Response surface is constructed using moving least squares interpolation formula by including constant, first‐order and second‐order terms of HDMR and FHDMR. Once the response surface form is defined, the failure probability can be obtained by statistical simulation.

Results of five numerical examples involving structural/solid‐mechanics/geo‐technical engineering problems indicate that the failure probability obtained using FHDMR approximation for the limit state/performance function of dominantly multiplicative in nature, provides significant accuracy when compared with the conventional Monte Carlo method, while requiring fewer original model simulations.

This is the first time where application of FHDMR concepts is explored in the field of reliability and system safety. Present computational approach is valuable to the practical modeling and design community, where user often suffers from the curse of dimensionality.

Millions of people in Southwestern Bangladesh drink groundwater that has arsenic contamination levels above both Bangladeshi and WHO standards. Thus, arsenic, the king of poisons, presents significant social problems in the rural communities of Bangladesh. Lacking arsenic-free drinking water, the local populations are most adversely affected. Arsenic contamination of drinking water and food is the main pathway by which arsenic enters people’s lives, producing diseases such as melanosis, keratosis, skin lesions, skin cancers, and kidney failure. Therefore, to cope with and alleviate arsenic poisoning, whatever adaptation and mitigation strategy is adopted, it should, however, start with and be led by the local community wherever possible for it is local villagers who are often the real experts on arsenic contamination. Rather than implementing highly technical, expensive, and outsider-led interventions that are often untried in field conditions, priority should be given to using modified traditional coping and mitigation mechanisms developed in the communities in Bangladesh. Hence, this chapter highlights first the extent of arsenic poisoning in the Southwestern part; its adverse impact on livelihood, water sector, and social aspect; and then the focus shifts to community-level mitigation strategy led by the people along with the assistance of GO and nongovernmental organization (NGO); and finally there is the conclusion along with recommendations.

The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh.

Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice.

Different approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies.

The paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms, such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity, and that they are interested in engaging with the reform process.

First, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the central government of Bangladesh.

Arsenic contamination in shallow groundwater aquifers in the lower Gangetic basin constitutes a major health hazard in the Bengal basin extended over Bangladesh and India. It has been estimated that at least 35 million people in Bangladesh and 6 million people in India are severely affected by arsenic-contaminated water. More so, about 57 and 9 million people in Bangladesh and West Bengal, respectively, are exposed to arsenic-contamination risk. The use of hazardous, arsenic-bearing groundwater for drinking, cooking, and irrigation in West Bengal and Bangladesh has led to what has been described by the WHO as the worst case of mass poisoning in human history. In case of West Bengal, the problem of arsenic contamination was discovered in the 1980s; since then several mitigation measures were adopted by the provincial and federal governments, community organizations, and NGOs. Yet, poor infrastructural arrangements, dire poverty, lack of awareness, and education increased the risk of arsenic exposure over the decades. In this chapter, an effort has been made to critically analyze the extent of mitigation measures adopted so far in the state of West Bengal. It discusses in detail the chronological responses of the provincial government in arsenic risk mitigation, implementation of adopted mitigation measures, and the consequent response and actions of arsenic-affected communities in West Bengal. The chapter also highlights the emerging challenges of arsenic risk mitigation in West Bengal and proposes a “system-based” framework for risk mitigation.

The emerging market economies, in particular, have become victim to the laundering activities which have damaged investment potentials, undermined governance, fostered crime and corruption, and decreased tax revenues. In this chapter, we construct a macrotheoretic framework to analyze money laundering in the form of tax evasion by individuals in an economy in the events of financial autarky and free trade. In other words, our theoretical model allows us to examine if movement from autarky to a state of financial integration whets the degree of financial malpractice like money laundering.

This chapter seeks to analyze the development across the length and breadth of the Indian financial system in the post-reform period, based on the “flow of funds” accounts estimates by RBI. Besides, this chapter also analyzes the integration of the Indian capital market with the stock markets of the United States, the United Kingdom, Japan, China, Hong Kong, and Singapore using the movements in their stock prices during 1998–2015. Moreover, this chapter is intended for examining the potential implication financial integration, particularly the financial openness of India, on volatility spillover and financial contagion in as much as these two issues have emphatic significance in the determination of the relevant policy roadmap. Our findings broadly confirms the expectations by revealing significantly positive correlations in stock prices, in returns to investments in stock markets, and in mean returns and risk. The integration of the capital markets is also manifested in the cyclical fluctuations of the stock price indices, signifying the underlying sensitivity to random shocks.

Salinity is one of the major problems in the coastal region of Bangladesh that contributes to 20% of the total land area. About 53% of the coastal region is affected by different degrees of salinity. Salinity intrusion in this area is mainly derived through climate change as well as anthropogenic factors that make this region more vulnerable. Hence, salinity intrusion has adverse effects on water, soils, agriculture, fisheries, ecosystem, and livelihoods of this region. To ensure the availability of food as well as drinking water, this chapter highlights how individual and community people have endeavored several adaptation measures to minimize salinity effects. Moreover, it further discloses governmental and other development organizations’ actions toward salinity to reduce its impacts.

According to the Intergovernmental Panel on Climate Change (IPCC) special report on the regional impacts of Climate Change (IPCC, 2007a), a drastic change in rainfall patterns in the warmer climate would occur in Bangladesh, and it may experience a 5% to 6% increase of rainfall by 2030 due to glacier melting and more intense monsoons, which will create frequent large and prolonged floods as well as an increase in droughts outside the monsoon season. Furthermore, in the context of global warming, most of the climatic models project a decrease in precipitation in the dry season and an increase during the monsoon season in south Asia (Christensen et al., 2007). This will cause a combination of more extreme floods and droughts in this region. Therefore, the moderately drought-affected areas will be turned into severely drought-prone areas within next 20 to 30 years (IPCC, 2007b).

Many people as well as the government in Bangladesh perceive floods and cyclones as recurrent environmental hazards in the country. They also view that these two hazards are the main contributors to crop loss in the country. But, in reality, droughts afflict the country at least as frequently as do major floods and cyclones, averaging about once in 2.5 years (Adnan, 1993, p. 1; Erickson, 1993, p. 5; Hossain 1990, p. 33). In some years, droughts not only cause a greater damage to crops than floods or cyclones, but they also generally affect more farmers across a wider area (Paul, 1995). If not institutionally and economically tackled, the consequences tend to have a far-reaching effect on the given society, and the socioeconomic problems would assume a chronic pattern.