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LC-MS/MS를 이용한 축산물 중 spinosad의 분석법 개발
( Musfiqur Rahman ),( Abd El Aty ),정형석 ( Hyung Suk Chung ),( Humayun Kabir ),이한솔 ( Han Sol Lee ),심재한 ( Jae-han Shim ) 한국환경농학회 2017 한국환경농학회 학술대회집 Vol.2017 No.-
A simple and effective method was developed for analysis of spinosad (spinosyn A and spinosyn D) in five animal origin products (chicken, pork, beef, table egg, and milk) using liquid chromatography-tandem mass spectrometry (LC-MS/MS). Sample was extracted with acetonitrile and salt and purified via dispersive solid phase extraction (d-SPE) procedure using multi-walled carbon nanotubes (MWCN). The limits of quantification (LOQ) were maintained ten times lower than the maximum residue limits (MRL) followed by Codex guideline and were ranged between 0.001 and 0.1 mg/kg. Seven points matrix matched external calibration curves were prepared for each of the matrices and good linearity was observed with determination coefficients (R<sup>2</sup>)≥0.997. Method was validated in triplicate with three fortification levels at LOQ, 2LOQ and 10LOQ. A good recovery was observed for each of the fortification levels and was ranged between 73.84 and 103.60% with relative standard deviation (RSD) ≤ 9.68. The method can be extrapolated to other matrices for routine analysis of spinosad in livestock products or other matrices.
Quality of Corporate Governance: A Review from the Literature
Md. Musfiqur Rahman,Naima Khatun 한국유통과학회 2017 The Journal of Asian Finance, Economics and Busine Vol.4 No.1
The purpose of this paper is to review the quality of corporate governance from the prior empirical literature. This study finds that most of the researchers developed the self structured corporate governance index and few researchers used the corporate governance index provided by rating agencies. This study also finds that there is no uniform basis to measure the corporate governance quality and observed the variation in terms of overall and individual attributes of corporate governance; sub-indices of corporate governance; scoring system; weighted and un-weighted method; statistical method; time period; financial and non financial companies; code of corporate governance; listing requirement; disclosure practices; legal environment; firms characteristics; and country perspective. This study also observed that overall corporate governance quality is very low in most of the studies and even quality of corporate governance varies in the firms within the same country. This study recommends that the boundary of corporate governance quality should be defined based on the agreed set of rules and regulation, code of governance and practices. This study also suggests that the regulator and policy makers should more emphasize on code of corporate governance and regulatory framework and monitoring to improve the quality of corporate governance.
Md. Musfiqur RAHMAN,Farjana Nur SAIMA,Kawsar JAHAN 한국유통과학회 2020 Asian Journal of Business Environment (AJBE) Vol.10 No.2
Purpose: The purpose of this paper is to find out the impact of financial leverage on firm’s profitability in the listed textile sector of Bangladesh. Research design, data and methodology: A sample of 22 DSE listed textile firms has been used to conduct the study. In this study, firm profitability is measured by Return on Equity (ROE) and both short term debt and long term debt are used as the as proxies of financial leverage. Pooled Ordinary Least Squares (OLS), Fixed Effect (FE), and Generalized Method of Moments (GMM) models have been used to test the relationship between financial leverage and profitability of firms. Result: This study finds a significant negative relationship between leverage and firm’s profitability using the Pooled OLS method. The result is also consistent with the fixed effect and GMM method. This result implies that firm’s profitability is negatively affected by the firm’s capital structure. Conclusion: The study concludes that maximum textile firms use external debt as a source of finance as they don’t have sufficient internally generated funds. This study recommends that firm should give more emphasize on generating fund internally to meet up their financing needs.
Md. Musfiqur Rahman,Farjana Nur Saima 한국유통과학회 2018 The Journal of Asian Finance, Economics and Busine Vol.5 No.2
Corporate governance has received massive attention in academic research nowadays due to several recent corporate failures. Inefficiency of corporate governance mechanisms have driven the minds of the researchers and the policy makers to look with more insights into this area. Board composition, as part of corporate governance mechanism, plays a significant role to achieve company’s goals or objectives and ensure transparency and accountability. The objective of this study is to find out the efficiency of board composition through board size, independent directors and female directors on firm performance in the listed manufacturing firms of Bangladesh. In this study, a sample of 162 firm years are considered as the sample during the period of 2011 to 2016. This study finds that large board is the significant explanatory variable in improving firm performance. This study also shows that board independence and female directors have no significant association with firm performance which implies that instrument of corporate governance mechanism particularly board composition is very weak. This study recommends that code of corporate governance, specially the role of independent directors and female directors, should be reformed in the light of cultural and institutional context along with the effective enforcement.
구두발표(OC)-농업화학 및 생태,식품분야 : LC-MS/MS를 이용한 녹차 중 디노테퓨란과 대사체 분석
무쉬픽 ( Musfiqur Rahman ),최정희 ( Jeong Heui Choi ),김성우 ( Sung Woo Kim ),임소정 ( So Jeong Im ),정다이 ( Da I Jung ),압두 ( Abd El Aty ),심재한 ( Jae Han Shim ) 한국환경농학회 2014 한국환경농학회 학술대회집 Vol.2014 No.-
A simultaneous analytical method was developed for dinotefuran and its metabolites (MNG, UF, and DN) in green tea using tandem mass spectrometry (LC/MS/MS). Matrix enhancement and suppression effect was observed for all of the analytes where recoveries were varied with these effects. Samples were extracted with QuEChERS extraction solvent acidic acetonitrile (ACN),partitioned with magnesium sulfate (MgSO4) and sodium acetate (NaOAc) and purified with dispersive solid phase extraction procedure (dSPE) using primary secondary amine (PSA) and C18 sorbent. We tried to increase the extraction efficiency by changing solvents and MeOH was found to be the best solvent for extraction of dinotefuran and its polar metabolites but due to having limitation to apply MeOH as a QuEChERS solvent for lacking of appropriate partitioning salt, ACN was selected as an extraction solvent. Recovery of DN was found < 70% when compared with matrix matched calibration, whereas it was within the range (70-120%) when compared with solvent calibration for matrix enhancement effect. The opposite situation was observed for MNG and dinotefuran due to matrix suppression effect. The recoveries of UF were consistent in spite of having little suppression effect. Calibration curves were linear over the calibration ranges for all the analytes with R2 ≥ 0.994. Limits of detection ranged from 0.0012 - 0.015 mg kg.1, whereas the limits of quantitation were 0.004 - 0.05 mg kg.1 for dinotefuran and its metabolites. The method was successfully applied to real samples, where dinotefuran and all metabolite residues were found in the field-incurred green tea samples.
The Impact of Audit Characteristics on Firm Performance: An Empirical Study from an Emerging Economy
Md. Musfiqur Rahman,Mohammad Rajon Meah,Nasir Uddin Chaudhory 한국유통과학회 2019 The Journal of Asian Finance, Economics and Busine Vol.6 No.1
The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.
A Comparative Analysis of Corporate Governance Guidelines: Bangladesh Perspective
Md. Musfiqur Rahman,Naima Khatun 한국유통과학회 2017 Asian Journal of Business Environment (AJBE) Vol.7 No.2
Purpose – The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors’ report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions – This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.
Md. Musfiqur Rahman,Md. Mehedi Hasan 한국유통과학회 2019 Asian Journal of Business Environment (AJBE) Vol.9 No.1
Purpose - The purpose of this paper is to find out the determinants of the quality of financial information in the financial environment of the cement companies of Bangladesh. Research design, data and methodology - This study considers a total of fifty-eight firm years as the sample from the seven listed cement companies of Bangladesh during the period of 2007 to 2015. This study applies the multivariate regression analysis including the pooled OLS, panel and controlling time. Results - This study finds that profitability and external financing are the two major explanatory variables in determining the quality of financial information. This study also finds that firm size and accrual quality don’t have any significant influence on quality of financial information. Conclusion - This study observed that profitability of this sector which is much volatile and prone to be manipulated. Thus, this paper suggests that higher profitability needs more scrutiny while assessing quality of financial information. Finally, this study provides some indications for future research such as considering the listed firms of other sectors of Bangladesh or cross country comparison in different country setting.