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Supremacy of Value-Added Tax: A Perspective from South Asian Nations
Md Noor Uddin MILON(Md Noor Uddin MILON ),Yousuf KAMAL(Yousuf KAMAL ),Tahmina Akter POLI(Tahmina Akter POLI ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2
The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study’s objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.
Evaluation on composition, antioxidant and toxicity of Melaleuca cajuputi leaves
Noor Arif Azimi Md,Yusuf Siti Mahirah,Wahab Wan Nor Amilah Wan Abdul,Adam Md Faizul Ismal Che,Sul’ain Mohd Dasuki 경희대학교 융합한의과학연구소 2021 Oriental Pharmacy and Experimental Medicine Vol.21 No.4
Melaleuca cajuputi (MC) is an aromatic herb that belongs to Myrtaceae family. MC leaves are widely used as traditional medicine, cooking flavour and freshening agent in cosmetics. In this study, the proximate analysis of MC leaves comprised of moisture (2.74%), ash (7.76 ± 0.04%), crude fat (4.83 ± 0.20%), calorie (4974 Cal/g), dietary fibre (9.49 ± 0.01%), protein (6.42 ± 0.06%) and carbohydrates (78.25 ± 1.02%). Besides that, in BSLA only MCME produced toxicity effect with LC50 value of 427 µg/mL while MCEO, MCAE and MCDE not showed any toxicity effect based on Meyer’s and Clarkson’s classification. Moreover, MCME produced the highest TPC and TFC value followed with MCAE, MCEO and MCDE which indicated highest free radical scavenging activity. Next, GCMS analysis revealed that 19 compounds are found in MCEO that possess antidepressant and anxiolytic effects. Furthermore, the concentrations of heavy metals in MCEO (lead, cadmium, arsenic and mercury) are within normal range concentrations based on British pharmacopoeia 2008.
Noor Adiba Md Adib,Uttam Kumar Mandal,Farahidah Mohamed,Bappaditya Chatterjee 한국약제학회 2017 Journal of Pharmaceutical Investigation Vol.47 No.3
A simple, rapid and sensitive gas chromatographic (GC) method with flame ionization detector (FID) has been developed and validated for simultaneous estimation of camphor, menthol and methyl salicylate (MS). Camphor, menthol and MS were separated at about 2.753, 3.206 and 3.995 min respectively on a capillary column with helium (3.3 ml/min) as carrier gas within 11 min run time. Noninterference of any peak with the peaks of interest confirms the selectivity of method. Derived quantitation limits (QL) were 0.847, 0.684 and 6.507 μg/ml for camphor, menthol and MS respectively. The linear relationship ( R2 > 0.999) between analyte concentration vs detector response was established within a range of QL to 150% of label claim concentration for each analyte. Recovery of each analyte at 50, 100 and 150% of label claim concentration levels were obtained within 99.67–101.53% establishing high accuracy of the method. The method showed acceptable precision with low relative standard deviation or RSD (0.24–1.03%) between percent recoveries for each analyte. RSD for intermediate precision (inter day analysis, analyst variation) was less than 1%. The validated method was successfully applied for quantitative determination of camphor, menthol and MS in stability samples of an analgesic ointment produced by IKOP Sdn. Bhd., Malaysia.
Impact of estimation error on two-way relaying with relay antenna selection
Md. Noor-A-Rahim,Yong Liang Guan 한국통신학회 2018 ICT Express Vol.4 No.3
This paper presents the performance analysis of two-time-slot two-way relaying while considering dual antennas at the relay and imperfect channel state information (CSI) at the receivers. We consider the Max-Min antenna selection scheme at the relay. For this scheme, we show the analytical symbol error probability in the presence of imperfect CSI and observe a close match between the analytical and numerical results. We also find that Max-Min antenna selection scheme is robust against CSI error and performs better than the maximum ratio transmission (MRT) based beamforming scheme in the presence of CSI error.
Experimental Study on Strength Gaining Characteristics of Concrete using Portland Composite Cement
Md. Alhaz Uddin,Mohammed Jameel,Habibur Rahman Sobuz,Md. Shahinul Islam,Noor Md. Sadiqul Hasan 대한토목학회 2013 KSCE JOURNAL OF CIVIL ENGINEERING Vol.17 No.4
This study deals with experimental investigation of strength gaining characteristics of concrete made with Portland Composite Cement (PCC) and Ordinary Portland Cement (OPC). Compressive strength of concrete is often considered as a measure to determine the rate of strength gain of concrete with age and different cement composition. Strength developments of five concrete types have been investigated in terms of cement content and curing duration. Experimental observations on 495 specimens reveal that the early age strength of PCC concrete is lower than that of OPC concrete. Based on the test results, lack of proper pozzolanic reaction in the presence of fly ash in PCC concrete strength is lower at early age. The pozzolanic activity of fly ash also contributes to the strength gain at later stages of continuous curing. This study also concludes that drying ambient conditions reduce the strength potential of PCC concrete as the secondary (pozzolanic) reaction fails to contribute to the development of strength.
Holding the Giants to Account? Constraints on NGO Accountability in Bangladesh
Noore Alam Siddiquee,Md. Gofran Faroqi 서울대학교행정대학원 2009 Asian Journal of Political Science Vol.17 No.3
In recent times non-governmental organisations (NGOs) in Bangladesh have witnessedmassive growth in size, budget and scale of operations. They enjoy growing support frominternational donors and operate outside the direct control of the government. Theirhandling of the massive funds aside, increasing involvement of NGOs in economic, socialand at times political spheres has given rise to widespread concerns about theiraccountability including their relationships with the government, donors and thecommunity. This article examines and analyses various dimensions of NGO accountabilityin Bangladesh. Drawing on evidence from the Grameen Bank and the Bangladesh RuralAdvancement Committee (BRAC)*two of Bangladesh’s largest and the most successfulNGOs*the paper argues thatNGOaccountability in Bangladesh has been more rhetoricalthan real. It shows that while formal accountability measures are in place, they suffer froma range of inadequacies and shortcomings. Consequently NGO accountability hasremained weak and ineffective in relation to major agents such as the government, donorsand the clients. The article further shows that some of the recent developments, such as theproliferation of NGO operations, government organisation (GO)NGO collaboration andthe growing involvement of NGOs in commercial activities, have imposed furtherlimitations on their accountability to key stakeholders.
Biomedical features and therapeutic potential of rosmarinic acid
Saba Noor,Taj Mohammad,Malik Abdul Rub,Ali Raza,Naved Azum,Dharmendra Kumar Yadav,Md Imtaiyaz Hassan,Abdullah M. Asiri 대한약학회 2022 Archives of Pharmacal Research Vol.45 No.4
For decades, the use of secondary metabolitesof various herbs has been an attractive strategy in combatinghuman diseases. Rosmarinic acid (RA) is a bioactivephenolic compound commonly found in plants of Lamiaceaeand Boraginaceae families. RA is biosynthesizedusing amino acids tyrosine and phenylalanine via enzymecatalyzedreactions. However, the chemical synthesis of RAinvolves an esterifi cation reaction between caff eic acid and3,4-dihydroxy phenyl lactic acid contributing two phenolicrings to the structure of RA. Several studies have ascertainedmultiple therapeutic benefi ts of RA in various diseases,including cancer, diabetes, infl ammatory disorders, neurodegenerativedisorders, and liver diseases. Many previousscientifi c papers indicate that RA can be used as an antiplasmodic,anti-viral and anti-bacterial drug. In addition,due to its high anti-oxidant capacity, this natural polyphenolhas recently gained attention for its possible applicationas a nutraceutical compound in the food industry. Here we provide state-of-the-art, fl exible therapeutic potential andbiomedical features of RA, its implications and multipleuses. Along with various valuable applications in safeguardinghuman health, this review further summarizes thetherapeutic advantages of RA in various human diseases,including cancer, diabetes, neurodegenerative diseases. Furthermore,the challenges associated with the clinical applicabilityof RA have also been discussed.