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.

Determining Dimensions of Job Satisfaction among Employees: Evidence from Commercial Bank Industries in Bangladesh

Md. Sayed UDDIN(Md. Sayed UDDIN ),Md. Atikur RAHAMAN(Md. Atikur RAHAMAN ),Wasib Bin LATIF(Wasib Bin LATIF ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

Since the banking industry relies so heavily on strong customer-staff interactions, measuring employee job satisfaction has become a critical problem. To achieve benefits for both individuals and organizations, it is crucial to foster and ensure employee job satisfaction. The main objective of this study is to determine the influencing factors of employees’ job satisfaction in commercial banks in Bangladesh. This study focused on some significant factors such as employee empowerment, job security, management support, and attractive compensation in an organization. In terms of research purpose, non-probability convenience sampling has been used, and the study is quantitative in nature. For data collection purposes, an online survey questionnaire was prepared based on previously published articles. The targeted population was the bank employees of commercial banks in Bangladesh where the final sample size was n = 200. For analyzing the collected data, SPSS 26.0 version has been used to test the study model and the proposed hypotheses. This study also shows that employee empowerment, job security, management support, and attractive compensation have positive and significant effects on employees’ job satisfaction at the workplace. Finally, this study has offered some extraordinary directions and implications for future research on commercial bank authorities in Bangladesh.

Analgesic and antidiarrhoeal activities of Treama orientalis Linn. in mice

Uddin, Sarder Nasir,Uddin, Khan Mohammad Ahsan,Ahmed, Firoz Kyung Hee Oriental Medicine Research Center 2008 Oriental pharmacy and experimental medicine Vol.8 No.2

Trema orientalis Linn. is commonly grown in many parts of Bangladesh. Its leaves have been used for analgesic and anti-diarrhoeal activity in traditional medicine. This study evaluates the potential analgesic and anti-diarrhoeal activity of methanol and aqueous extracts of leaves in experimental acetic acid induced writhing and castor oil induced diarrhoea in mice. The aqueous extract of leaves showed significant (P < 0.001) analgesic effect in acetic acid induced writhing in mice at a dose of 500 mg/kg body weight In castor oil induced antidiarrhoeal screening both extract increased latent period (P < 0.025) and decrease the number of stool (P < 0.025) at the dose of 500 mg/kg body weight comparable with that of the standard drug loperamide. The results provide a support for the use of this plant in traditional medicine and suggest its further investigation.

Ethernet‑Based Fault Diagnosis and Control in Smart Grid: A Stochastic Analysis via Markovian Model Checking

Riaz Uddin,Ali S. Alghamdi,Muhammad Hammad Uddin,Ahmed Bilal Awan,Syed Atif Naseem 대한전기학회 2019 Journal of Electrical Engineering & Technology Vol.14 No.6

The fault diagnosis and control through fault detection, isolation and supply restoration (FDIR) technique is the part of a commonly used distribution management system application in smart grid. When the fault occurs, it becomes essential to detect and isolate the faulty section of the distribution network at once and then restore back to its running condition through tie switches. The communication between IEDs is done through diferent communication mediums such as Ethernet, wireless, power line communication etc. Therefore, formal analysis of the FDIR mechanism is required with communication network (ideally Ethernet), which helps us to predict the behavior of FDIR response upon the occurrence of fault in terms of various important probabilities, reliability study and efciency (showing the system will work properly). In this regard, for the above said analyses, this article discusses (a) the development of the Markovian model of FDIR for distribution network of smart grid considering Tianjin Electric Power Network as case study with intelligent electronic devices (IEDs) using ideal communication medium (Ethernet); (b) utilized probabilistic model checker (PRISM tool) to predict the probabilities; (c) perform the reliability analyses and (d) study the efciency of FDIR behavior for future grid using logical properties. The detailed analysis and prediction (done for the fault occurrence scenario) mainly focus in determining the (1) the probability of switching failures of FDIR in smart grid; (2) the probability of isolating the defective switch from the system within limited time and (3) the probability of restoring the system automatically within the minimum possible interval.

Analgesic and antidiarrhoeal activities of Treama orientalis Linn. in mice

Sarder Nasir Uddin,Khan Mohammad Ahsan Uddin,Firoz Ahmed 경희대학교 융합한의과학연구소 2008 Oriental Pharmacy and Experimental Medicine Vol.8 No.2

Trema orientalis Linn. is commonly grown in many parts of Bangladesh. Its leaves have been used for analgesic and anti-diarrhoeal activity in traditional medicine. This study evaluates the potential analgesic and anti-diarrhoeal activity of methanol and aqueous extracts of leaves in experimental acetic acid induced writhing and castor oil induced diarrhoea in mice. The aqueous extract of leaves showed significant (P < 0.001) analgesic effect in acetic acid induced writhing in mice at a dose of 500 mg/kg body weight In castor oil induced antidiarrhoeal screening both extract increased latent period (P < 0.025) and decrease the number of stool (P < 0.025) at the dose of 500 mg/kg body weight comparable with that of the standard drug loperamide. The results provide a support for the use of this plant in traditional medicine and suggest its further investigation. Trema orientalis Linn. is commonly grown in many parts of Bangladesh. Its leaves have been used for analgesic and anti-diarrhoeal activity in traditional medicine. This study evaluates the potential analgesic and anti-diarrhoeal activity of methanol and aqueous extracts of leaves in experimental acetic acid induced writhing and castor oil induced diarrhoea in mice. The aqueous extract of leaves showed significant (P < 0.001) analgesic effect in acetic acid induced writhing in mice at a dose of 500 mg/kg body weight In castor oil induced antidiarrhoeal screening both extract increased latent period (P < 0.025) and decrease the number of stool (P < 0.025) at the dose of 500 mg/kg body weight comparable with that of the standard drug loperamide. The results provide a support for the use of this plant in traditional medicine and suggest its further investigation.

Life table parameters of an indigenous strain of Neoseiulus californicus McGregor (Acari: Phytoseiidae) when fed Tetranychus urticae Koch (Acari: Tetranychidae)

Md. Nizam Uddin,Md. Zinnatul ALAM,Md. Ramiz Uddin MIAH,Md. Ismail Hossain MIAN,Kishowar-E- MUSTARIN 한국곤충학회 2017 Entomological Research Vol.47 No.2

The life table of the indigenous Neoseiulus californicus was studied at different temperatures and 65 ± 5% relative humidity under conditions of 16 h light : 8 h dark (LD 16:8). The total developmental period from egg to adult varied from 3.0 to 14.0 days at 15 to 35°C. Survival to adulthood ranges from 86.21 to 93.94%, with the highest rate at 25°C. The lower threshold temperature from egg to adult stages of females and males was 10.84 and 10.72°C, respectively, and the thermal constant was 57.14 degree‐days (DD) for females and 56.18 DD for males. Total number of eggs laid by each female was the highest (70.38 eggs) at 25°C, whereas average daily fecundity was the highest (3.69 eggs/female/day) at 30°C. The net reproductive rate was the highest (48.49) at 25°C and lowest (26.18) at 30°C. Mean generation time decreased from 19.04 to 11.47 days with increasing temperature from 20 to 30°C. Both intrinsic rate of natural increase (0.284) and finite rate of increase (1.32) were maximum at 30°C. Adult longevity was the highest (42.75 days for females and 32.60 days for males) at 20°C and lowest (22.70 days for females and 15.30 days for males) at 30°C. Sex ratio was female biased and was the highest (78.08) at 25°C and lowest (70.24) at 30°C. Developmental data of five constant temperatures, temperature thresholds and thermal requirements may be used to predict the occurrence, number of generations and population dynamics of N. californicus as an important biocontrol agent of Tetranychus urticae.

Time-varying evidence of efficiency, decoupling, and diversification of conventional and Islamic stocks

Uddin, Gazi Salah,Hernandez, Jose Areola,Shahzad, Syed Jawad Hussain,Yoon, Seong-Min Elsevier 2018 International Review of Financial Analysis Vol.56 No.-

<P><B>Abstract</B></P> <P>This study investigates the efficiency of conventional and Islamic stock markets and their diversification potential by using multifractal de-trended fluctuation analysis (MF-DFA), wavelet squared coherence (WTC) and wavelet Value-at-Risk (VaR). Evidence from regional and country-level markets indicates Islamic stocks are less efficient than conventional ones in the short term, however more efficient in the medium term. Conventional stocks in the UK, Japan, and emerging markets are more efficient than the Islamic ones in the long term, whereas those from the US and Europe are less efficient. The wavelet VaR shows that conventional stock markets are at least as risky as the Islamic ones.</P>

Oleanane triterpenes as protein tyrosine phosphatase 1B (PTP1B) inhibitors from Camellia japonica

Uddin, M.N.,Sharma, G.,Yang, J.L.,Choi, H.S.,Lim, S.I.,Kang, K.W.,Oh, W.K. Pergamon Press 2014 Phytochemistry Vol.103 No.-

Protein tyrosine phosphatase 1B (PTP1B) plays a key role in metabolic signaling, thereby making it an exciting drug target for type 2 diabetes and obesity. Besides, there is substantial evidence that shows its overexpression is involved in breast cancer, which suggests that selective PTP1B inhibition might be effective in breast cancer treatment. As part of our continuous research on PTP1B inhibitors from medicinal plants, four oleanane-type triterpenes were isolated from an EtOAc-soluble extract of fruit peels of Camellia japonica (Theaceae), together with 6 previously known compounds of this class. Their structures were determined on the basis of spectroscopic data analysis (UV, IR, <SUP>1</SUP>H and <SUP>13</SUP>CNMR, HMBC, HSQC, NOESY, and MS). All isolates were evaluated for their inhibitory effects on PTP1B, as well as their cytotoxic effects against human breast cancer cell lines MCF7, MCF7/ADR, and MDA-MB-231. Several compounds with OH-3 or/and COOH-28 functionalities showed strong PTP1B inhibitory activity (IC<SUB>50</SUB> values ranging from 3.77+/-0.11 to 6.40+/-0.81μM) as well as significant cytotoxicity (IC<SUB>50</SUB> values ranging from 0.51+/-0.05 to 13.55+/-1.44μM).

The protein kinase TOUSLED facilitates RNAi in <i>Arabidopsis</i>

Uddin, Mohammad Nazim,Dunoyer, Patrice,Schott, Gregory,Akhter, Salina,Shi, Chunlin,Lucas, William J.,Voinnet, Olivier,Kim, Jae-Yean Oxford University Press 2014 Nucleic acids research Vol.42 No.12

<P>RNA silencing is an evolutionarily conserved mechanism triggered by double-stranded RNA that is processed into 21- to 24-nt small interfering (si)RNA or micro (mi)RNA by RNaseIII-like enzymes called Dicers. Gene regulations by RNA silencing have fundamental implications in a large number of biological processes that include antiviral defense, maintenance of genome integrity and the orchestration of cell fates. Although most generic or core components of the various plant small RNA pathways have been likely identified over the past 15 years, factors involved in RNAi regulation through post-translational modifications are just starting to emerge, mostly through forward genetic studies. A genetic screen designed to identify factors required for RNAi in <I>Arabidopsis</I> identified the serine/threonine protein kinase, TOUSLED (TSL). Mutations in <I>TSL</I> affect exogenous and virus-derived siRNA activity in a manner dependent upon its kinase activity. By contrast, despite their pleiotropic developmental phenotype, <I>tsl</I> mutants show no defect in biogenesis or activity of miRNA or endogenous <I>trans</I>-acting siRNA. These data suggest a possible role for TSL phosphorylation in the specific regulation of exogenous and antiviral RNA silencing in <I>Arabidopsis</I> and identify TSL as an intrinsic regulator of RNA interference.</P>

Relation between brucellosis and husbandry practices in goats in Bangladesh

Uddin, Muhammad Jasim,Rahman, Md Siddiqur,Hossain, Mohammad Arif,Akter, Sayeda Hasina,Majumder, S.,Park, Jin-Ho,Song, Hee-Jong The Korean Society of Veterinary Service 2007 韓國家畜衛生學會誌 Vol.30 No.2

A study on the relation between some husbandry practices and brucellosis in goats in Bangladesh was conducted at selected areas of Mymensingh and Dhaka district, Bangladesh, from March 2005 to May 2006. Sera from 300 goats were tested by Rose bengal test (RBT), plate agglutination test (PAT), tube agglutination test (TAT) and mercaptoethanol test (MET). Out of the 300 goats, 1.670% (n=5) were positive to RBT and PAT respectively, and 2.0% (n=6) were positive to TAT and 2.33% (n=7) were positive to MET. The prevalence of brucellosis was bigger in goats reared collectively (n=2, 4%) than reared individually (n=5, 2%), and bigger in goats housed with concrete floor (n=2, 4%) than that of bare floor (n=5, 2%). The rate of brucellosis was higher in goats keep separately (n=6, 2.61%) than that of kept with other animals (n=1, 1.43%) especially with cattle. Out of 290 goats from free grazing, 7 were positive but no positive reactor(n=10) was found in non grazing goats. In conclusion, however, seroprevalence of brucellosis had no statistically significant association with rearing type, housing type and grazing or not.