The aim of this paper is to examine the linkages Corporate Characteristics, Governance Attributes and the Extent of Voluntary Disclosure in the annual reports of listed companies of Bangladesh. The paper is based on a sample of 120 listed nonfinancial companies in Dhaka Stock Exchanges (DSE) 2008. The study is used ordinary least squares regression model to examine the relationship between explanatory variables and voluntary disclosure. Using an unweighted relative disclosure index for measuring voluntary disclosure, the empirical results indicate that a positive association between board size and voluntary disclosure, board leadership structure and voluntary disclosure and between board audit committee and voluntary disclosure. In contrast, the extent of voluntary disclosure is negatively related to proportion of INDs, ownership structure and net profitability.

Background: Completed treatment of congenital clubfoot deformity using the non-surgical Ponseti method yields very good results. However, many children do not complete the treatment course, potentiating relapse of the deformity, forever compromising independent gait and quality of life. If the factors precipitating 'drop out' from treatment can be averted, more children will complete the Ponseti method of treatment which has low rate of complication and is both economical and highly effective. Children depend on parents to bring them to the clinics, hence we aimed to identify factors obstructing parents and ultimately the children's outcomes. Once identified, barriers to completing treatment may be removed. Aim:To identify the factors obstructing completion of clubfoot treatment.Method: Two of the 32 Walk for Life (WFL) clubfoot clinics in Bangladesh were utilised for participants, who were parents and children (n=72) who had dropped out from completing the clubfoot treatment course four to six years earlier. Bootstrapping was used to improve statistical power (based on 1000 random sample). Validated outcome measures included a specific context drop out questionnaire, the Oxford Ankle Foot questionnaire, the Bangla clubfoot assessment, and the Foot Posture Index. Parent's insights, experiences and recommendations were canvassed both qualitatively and quantitatively.Result: Relapse occurred in 15/72 drop out cases, predicted by problems with the initial casting process. The main reasons for drop out were difficulty with the foot abduction brace (42%), family issues (31%), and other problems with the child's clubfoot treatment (15%). Despite problems and incompletion, the parents were generally satisfied (93%), although many felt sad or ashamed for not completing the treatment course and realizing clubfoot deformity recurrence (96%). Parents who had dropped out, were noted by WFL staff to be regretful, and especially so if their now older child's clubfoot had relapsed to obviously compromise independent gait and mobility. A lack of discernment of postural clubfeet from 'true' clubfeet was identified in some clinicians, indicating variable practice methods despite uniform training, and probably lowering the overall relapse rate with inclusion of 'postural' cases. Conclusion:Relapse was predicted by problems with casting and predicted worse foot posture and reduced physical functioning. Walk for Life adopted appointment reminders, parent support groups, cost sharing, and staff updates.

This study investigates the firm performance on capital structure for the listed non-financial companies in Dhaka Stock Exchange (DSE) for the period of 2008-2011 under judgment sampling method. Specific objective of this research is to examine the relationship between the attribute of capital structure and the performance as measured by Return On Assets (ROA) and Return On Sales (ROS). Multiple regression models were used to estimate the influence of capital structure on firm performance and capital structure was measured by the debt ratio, debt to equity ratio, current debt ratio, proprietary of equity ratio and current assets proprietors' funds Ratio. The results obtained from regression models show that Debt Ratio, Debt Equity Ratio and Proprietary of Equity Ratio are negatively and significant relationship with Return On Asset (ROA) and Return On Sales (ROS). Beside the control variable total asset is positively and significant relationship with Return On Asset (ROA) and Return On Sales (ROS).Key words: Capital structure, firm performance, DSE, non-financial companies INTRODUCTIONCapital structure refers to the mix of long-term sources of funds, such as debentures, long-term debt, preference share capital and equity share capital including retained earnings. Capital structure is one of the most complex areas of financial decision making because of its interrelationship with other financial decision variables. Poor capital structure decisions can result in a high cost of capital, thereby, lowering the net present value of projects and making more of them unacceptable. Effective capital structure decisions can lower the cost of capital, resulting in higher net present value and more projects that are acceptable and thereby, increasing the value of the firm.The study examines, what is the effect of capital structure on firms performance and in particular debt? To answer of this question, it will discuss some scenarios, which relate with the nature of the impact of capital structure on firms performance. First situation involves positive relation between capital structure and firm performance, which indicates when the firms depend on debt as much as firms needs, it will lead to enhance their performance. It can explain that when the financial manager depends on debt as financing source more than owner equity (Sayeed, 2011). Financial manager prefers debt source more than equity refers to two reasons: the cost of debt is less than equity cost and the tax advantage of debt, which would therefore, maximize the firm performance (Soumadi and Hayajneh, 2013;Arbabiyan and Safari, 2009).Second situation designate, that there is an inverse correlation between capital structure and firm performance (Alom, 2013). Whenever, the firm depends on debt without employing it into profitable investments. Thus, the cost of debt will exceed the return that firm will obtain it. Consequently, it will lead to increase the bankruptcy risks which effect inversely on firm performance.

Mammary tuberculosis is a rare entity in western countries but a continuing problem in endemic areas like Bangladesh. Its clinical patterns and treatment strategies are changing day by day. In this study we showed our clinical experience on 50 cases of mammary tuberculosis. This is a prospective nonrandomized observational descriptive study. A total of 50 consecutive adult female patients with no other co morbid diseases and who were diagnosed cytologically or histologically as case of mammary tuberculosis were enrolled in the study over a period of 04 years since 2006 to 2010 in general surgical unit of Chittagong Medical College Hospital and Chittagong general hospital. The average ages of presentation were 38 years. Ten(20%) patients were lactating at the time of presentation and six(12%) patients were nulliparious. 40(80%) patients had breast lump at presentation. Among them 20(40%) presented with multiple sinuses with lump,10(20%) had abscess with lump,05(10%) had abscess drainage scar with underlying lump and 05(10%) presented with isolated breast lump.06(12%) presented with multiple sinuses with abscess formation. Another 04(8%) patients had multiple sinuses only at presentation. Ten (20%) had constitutional symptoms in the form of fever, weight loss and night sweat. Twenty (40%) had axillary lymphaedenopathy in association with breast lesion. Diagnosis were confirmed by cytological and or histological findings of epitheloid granulomas.All patients were given antitubercular chemotherapy ( 9 months regimen) in combination with surgical intervention (45 out of 50 cases) as necessary in the form of excision of masses, incision and drainage of abscess and sinectomy. Mammary tuberculosis is a continuing problem in developing countries. Presentation may mimic benign lesion or carcinoma of the breast. Diagnosis can be made on high index of suspicion in endemic areas. Cytological or histological findings of granulomatous inflammation consisting of caseation necrosis, epitheloid cell and Langhans giant cell can give definitive diagnosis. Treatment is by anti tubercular chemotherapy with or without surgical intervention where necessary.

In this era of global reform is necessary a renewal and improvement of the quality of society in order to Key-Words: Transformation, Innovation, Education Islam AbstrakDi era reformasi global ini diperlukan sebuah pembaharuan dan peningkatan kualitas masyarakat agar dapat dipastikan akan terjadi berbagai perubahan dalam masyarakat, baik dalam aspek pendidikan, sosial dan budaya yang selalu berkembang. Perubahan tersebut merupakan dampak dari perkembangan ilmu pengetahuan dan teknologi yang semakin pesat, yang pada akhirnya membentuk karakteristik masyarakat ingin berkompetensi untuk mengalahkan satu dengan yang lainnya. Sehingga tidak ada tempat di lapisan masyarakat tanpa adanya kompetisi. Kompetisi merupakan prinsip hidup baru, karena dunia terbuka dan bersainglah yang dapat membentuk sesuatu untuk lebih baik. Transformasi dan inovasi sangatlah dibutuhkan saat ini, hal ini akan memunculkan sebuah perubahan dan pembaharuan dalam manajemen pendidikan Islam. A. PendahuluanUntuk menghadapi perkembangan dalam dunia pendidikan yang penuh dengan sebuah inovasi Sebagaimana dalam UU No. 20 Tahun 2003; tentang Sistem Pendidikan Nasional, Pendidikan adalah usaha sadar dan terencana untuk mewujudkan suasana belajar dan proses pembelajaran agar peserta didik secara aktif mengembangkan potensi dirinya untuk memiliki kekuatan spiritual keagamaan, pengendalian diri, kepribadian, kecerdasan, akhlak mulia, serta keterampilan yang diperlukan dirinya, masyarakat, bangsa dan Negara.