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.

Visconata: A rare flavonol having long chain fatty acid from <i>Dodonaea viscosa</i> which inhibits Human neutrophil elastase (HNE)

Uddin, Zia,Li, Zuopeng,Song, Yeong Hun,Kim, Jeong Yoon,Park, Ki Hun Elsevier 2017 Tetrahedron letters: the international organ for t Vol.58 No.25

<P><B>Abstract</B></P> <P>A series of flavonoids were isolated from <I>Dodonaea Viscosa</I> and tested for inhibition of human neutrophil elastase (HNE), enzyme involved in inflammatory disorders. Isolated compounds were identified as a novel flavonol (<B>1</B>) along with eight known flavonoids (<B>2</B>–<B>9</B>). Novel flavonol, visconata (<B>1</B>) has a very rare skeleton having odd numbered long chain (C19) fatty acid, which was completely identified by mass fragmentation and 2D NMR analysis. All compounds (<B>1</B>–<B>9</B>) inhibited HNE in dose dependent manner with IC<SUB>50</SUB>s ranging between 2.4 and 150μM. Visconata (<B>1</B>) emerged to be the most potent compound with 2.4μM of IC<SUB>50</SUB>. In kinetic studies, compound (<B>1</B>) was observed to be reversible, noncompetitive inhibitor having <I>K</I> <SUB>i</SUB> =1.8μM, whereas other flavonoids (<B>2</B>–<B>9</B>) displayed mixed type inhibition.</P> <P><B>Highlights</B></P> <P> <UL> <LI> A novel flavonoid having rare odd number long chain fatty acid (C19) was isolated from <I>D. viscosa.</I> </LI> <LI> The structures elucidation were performed by extensive HR-EIMS, 1D and 2D NMR analysis. </LI> <LI> Human neutrophil elastase (HNE) inhibitory activity of isolated compounds were evaluated. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>

Rooting Behavior of Rice Cultivars under Different Planting Methods

Uddin, Md Romij,Wade, Leonard John,Pyon, Jong-Yeong,Mazid, Md Abdul 한국작물학회 2009 Journal of crop science and biotechnology Vol.12 No.1

An experiment was carried out at the Agronomy Field Laboratory, Bangladesh Agricultural University (BAU), Mymensingh in Old Brahmaputra Alluvial Flood Plain (AEZ-9) during December 2005 to May 2006 to examine the root growth of different rice cultivars under various establishment methods. This experiment comprised two sets of treatment (i) three methods of planting viz., dry direct seeding, wet direct seeding and transplanting, and (ii) six rice cultivars, two inbreds viz., BRRI Dhan 28 and BRRI Dhan 29, two hybrids, viz., Aalok 6201 and Sonarbangla 1 and two local improved cultivar viz., Habigonj IV and Habigonj VIII. Cultivars had more remarkable effect on different root parameters i.e. number of roots, root length, root length density, root biomass, root weight ratio and root shoot ratio of hybrid, inbred and local improved rice cultivars than method of planting. BRRI Dhan 28 performed the best for most of the parameters. At harvest, BRRI Dhan 29 showed the best rooting behavior among the cultivars. For both stages hybrid rice cultivars showed intermediate and local improved cultivars performed lower in rooting behavior. Direct seeding method performed better than transplanting method for most of the root parameters but wet direct seeding and dry direct seeding methods were identical. Interaction effect between method of planting and cultivar in most of the root parameters were insignificant. But, BRRI Dhan 28 and BRRI Dhan 29 under wet direct seeding method and Sonarbanngla I under transplanting method showed the best rooting performance among the other combinations.

Synthesis of ZnO Nanoparticles-Reduced Graphene Oxide Composites and Their Intrinsic Gas Sensing Properties

Uddin, A.S.M.I.,Phan, D.-T.,Chung, G.-S. WORLD SCIENTIFIC PUBLISHING 2014 SURFACE REVIEW AND LETTERS Vol.21 No.6

Mechanisms of Type-I Interferon Signal Transduction

Uddin, Shahab,Platanias, Leonidas C. 한국생화학분자생물학회 (구 한국생화학회) 2004 BMB Reports Vol.37 No.6

Interferons regulate a number of biological functions including control of cell proliferation, generation of antiviral activities and immumodulation in human cells. Studies by several investigators have identified a number of cellular signaling cascades that are activated during engagement of interferon receptors. The activation of multiple signaling cascades by the interferon receptors appears to be critical for the generation of interferon-mediated biological functions and immune surveillance. The present review summarizes the existing knowledge on the multiple signaling cascades activated by Type I interferons. Recent developments in this research area are emphasized and the implications of these new discoveries on our understanding of interferon actions are discussed.