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.

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.

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.

THE INFLUENCE OF DIETARY PROTEIN AND ENERGY LEVELS ON EGG QUALITY IN STARCROSS LAYERS

Uddin, M. Salah,Tareque, A.M.M.,Howlider, M.A.R.,Khan, M. Jasimuddin Asian Australasian Association of Animal Productio 1991 Animal Bioscience Vol.4 No.4

The interaction of 4 dietary crude protein (13, 16, 19 or 22%) and 4 metabolizable energy (2600, 2800, 3000 or 3100 kcal ME/kg) levels on egg quality performances of Starcross layers were assessed between 245 and 275 days of age. The egg weight increased significantly with the increasing dietary protein and energy levels. But egg shape index, albumen index, yolk index, yolk dry matter, yolk protein, yolk fat, albumen protein and shell tickness were similar at all dietary protein and/or energy levels. The egg specific gravity and albumen weight increased but the yolk, weight, Haugh unit and albumen drymatter decreased with the increase of dietary protein levels and showed irregular trend with energy levels. The albumen dry matter and egg shell weight, however, were not affected by energy and protein levels. Simultaneous increase of protein and energy increased specific gravity, albumen index and shell thickness at a greater rate than that increased by the increase of protein or energy alone.

Actively flapping tandem flexible flags in a viscous flow

Uddin, Emad,Huang, Wei-Xi,Sung, Hyung Jin Cambridge University Press 2015 Journal of fluid mechanics Vol.780 No.-

<P>The active flapping motions of fish and cetaceans generate both propulsive and manoeuvring forces. The tail fin motions of the majority of fish can essentially be viewed as a combined pitch-and-heave motion. Downstream bodies are strongly influenced by the vortices shed from an upstream body. To investigate the interactions between flexible bodies and vortices, the present study examined tandem flexible flags in a viscous flow by using an improved version of the immersed boundary method. The upstream flag underwent passive flapping in a uniform flow while the downstream flag flapped according to a prescribed pitching and heaving motion of the leading edge. The influences of the active flapping motion on the system dynamics were examined in detail, including the frequency, the phase angle, the bending coefficient and the amplitudes of the pitching and heaving motion. The variation of the drag coefficient of the downstream flag was explored together with the instantaneous vorticity contours and the body shapes. Both the slalom mode and the interception mode were identified according to the vortex–flexible body interactions, corresponding to the low- and high-drag situations, respectively. The underlying mechanism was discussed and compared with previous studies.</P>

Assessment of antibiotic resistance in bacteriophage-insensitive <i>Klebsiella pneumoniae</i>

Uddin, Md Jalal,Kim, Beomseok,Dawan, Jirapat,Ding, Tian,Kim, Jin-Chul,Ahn, Juhee Academic Press 2019 Microbial Pathogenesis Vol. No.

<P><B>Abstract</B></P> <P>This study was design to evaluate the physiological properties of bacteriophage-insensitive <I>Klebsiella pneumoniae</I> (BIKP) mutants in association with the antibiotic cross-resistance, β-lactamase activity, and gene expression. <I>Klebsiella pneumoniae</I> ATCC 23357(KP<SUP>WT</SUP>), ciprofloxacin-induced antibiotic-resistant <I>K</I>. <I>pneumoniae</I> ATCC 23357 (KP<SUP>CIP</SUP>), and clinically isolated antibiotic-resistant <I>K</I>. <I>pneumoniae</I> 10263 (KP<SUP>CLI</SUP>) were used to isolate BIKP mutants against KPB1, PBKP02, PBKP21, PBKP29, PBKP33, and PBKP35. PBKP35-induced mutants, including bacteriophage-insensitive <I>K</I>. <I>pneumoniae</I> ATCC 23357 (BIKP<SUP>WT</SUP>), ciprofloxacin-induced <I>K. pneumoniae</I> ATCC 23357 (BIKP<SUP>CIP</SUP>), and clinically isolated antibiotic-resistant <I>K. pneumoniae</I> CCARM 10263 (BIKP<SUP>CLI</SUP>). BIKP<SUP>WT</SUP>, BIKP<SUP>CIP</SUP>, and BIKP<SUP>CLI</SUP> were resistant to <I>Klebsiella</I> bacteriophages, KPB1, PBKP02, PBKP21, PBKP29, and PBKP33. The antibiotic cross-resistance to cefotaxime, cephalothin, chloramphenicol, ciprofloxacin, erythromycin, kanamycin, levofloxacin, and nalidixic acid was observed in BIKP<SUP>WT</SUP>. The relative expression levels of <I>vagC</I> was increased by more than 8-folds in BIKP<SUP>WT</SUP>, corresponding to the increased β-lactamase activity. The <I>aac(6′)-Ib-cr</I> was overexpressed in BIKP mutants, responsible for aminoglycoside and quinolone resistance. The phage-resistant mutants decreased the antibiotic susceptibilities in association with β-lactamase activity and antibiotic resistance-related gene expression. The results pointed out the cross-resistance of BIKP mutants to antibiotics, which might be considered when applying for the therapeutic use of bacteriophage.</P>

EFFECT OF DIFFERENT DIETARY PROTEIN AND ENERGY LEVELS ON THE PERFORMANCES OF STARCROSS PULLETS

Uddin, M. Salah,Tareque, A.M.M.,Howlider, M.A.R.,Khan, M. Jasimuddin Asian Australasian Association of Animal Productio 1991 Animal Bioscience Vol.4 No.4

In two experiments 640 starcross replacement pullets between 25 and 154 days of age were fed ad libitum on either of 16 diets formed by the combination of $4CP{\times}4ME$ levels to study the interaction of CP and ME on growth performances. In both experiments, feed intake decreased, but protein intake, energy intake, live weight gain and feed conversion efficiency increased and sexual maturity hastened with the increase of dietary protein and/or energy level. The protein conversion efficiency decreased with the increase of dietary protein level. The energy conversion efficiency, however, did not show any relationship with dietary energy level. There was a greater improvement of growth performance due to simultaneous increase of dietary protein and energy level than that of increasing protein or energy alone.