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.

Carbon monoxide releasing molecule-2 protects mice against acute kidney injury through inhibition of ER stress

Uddin, Md Jamal,Pak, Eun Seon,Ha, Hunjoo The Korean Society of Pharmacology 2018 The Korean Journal of Physiology & Pharmacology Vol.22 No.5

Acute kidney injury (AKI), which is defined as a rapid decline of renal function, becomes common and recently recognized to be closely intertwined with chronic kidney diseases. Current treatment for AKI is largely supportive, and endoplasmic reticulum (ER) stress has emerged as a novel mediator of AKI. Since carbon monoxide attenuates ER stress, the objective of the present study aimed to determine the protective effect of carbon monoxide releasing molecule-2 (CORM2) on AKI associated with ER stress. Kidney injury was induced after LPS (15 mg/kg) treatment at 12 to 24 h in C57BL/6J mice. Pretreatment of CORM2 (30 mg/kg) effectively prevented LPS-induced oxidative stress and inflammation during AKI in mice. CORM2 treatment also effectively inhibited LPS-induced ER stress in AKI mice. In order to confirm effect of CO on the pathophysiological role of tubular epithelial cells in AKI, we used mProx24 cells. Pretreatment of CORM2 attenuated LPS-induced ER stress, oxidative stress, and inflammation in mProx24 cells. These data suggest that CO therapy may prevent ER stress-mediated AKI.

Coronatine Induces Stomatal Reopening by Inhibiting Hormone Signaling Pathways

Uddin Shahab,Bae Dongryeoul,차준영,안경익,김외연,김민갑 한국식물학회 2022 Journal of Plant Biology Vol.65 No.5

Coronatine (COR), a phytotoxin, aids Pseudomonas syringae pv. tomato DC3000 (Pst DC3000) invasion by suppressing stomatal immunity, thus promoting bacterial replication. COR also promotes disease development, increases disease resistance in non-infected plant parts, suppresses cell wall defenses, and delays the hypersensitive response. Moreover, COR inhibits stomatal closure by influencing reactive oxygen species (ROS) synthesis, by NADPH oxidases RBOHD/F, which highlights the role of NADPH oxidases in guard cell signaling. Plant resistance to Pst DC3000 is dependent on guard cell-specific mitogen-activated protein kinases (MAPKs) that function downstream of ROS in salicylic acid (SA) and abscisic acid (ABA)-mediated stomatal closure. COR inhibits the ABA signal transduction pathway in guard cells, which is linked to pathogen-associated molecular pattern (PAMP)-induced stomatal closure. Furthermore, COR uses the plant jasmonate (JA) receptor coronatine-insensitive 1 (COI1) to activate multiple NAC transcription factors, which then regulate SA metabolic genes, preventing the accumulation of SA. In this review, we highlight the negative impact of COR on ROS production, SA and ABA signaling transduction, and consequently stomatal immunity. We believe that the inhibitory effects of COR on SA and ABA-induced stomatal closure require substantially more research to fully understand the stress adaptation mechanisms of plants.

Visual saliency based structural contrast quality index

Uddin, A.F.M. Shahab,Chung, T.C.,Bae, Sung-Ho Institution of Electrical Engineers 2019 Electronics letters Vol.55 No.4

Effects of Organic Manure on Seedling Growth and Nodulation Capabilities of Five Popular Leguminous Agroforestry Tree Components of Bangladesh

Uddin, Mohammad Belal,Mukul, Sharif Ahmed,Hossain, Mohammed Kamal Institute of Forest Science 2012 Journal of Forest Science Vol.28 No.4

An experiment was set to understand the seedlings growth and nodulation capabilities of five potentially important leguminous agroforestry tree species of Bangladesh in response to application of organic fertilizer. Study was carried out in nursery bed on the seedlings of Acacia mangium Willd., Acacia hybrid, Acacia auriculiformis A. Cunn. ex Benth, Albizia lebbeck (L.) Benth. and Leucaena leucocephala (Lam.) de Wit. after sowing their seeds in polybags filled with different medium. Farmyard manure or decomposed cow dung was applied as the source of organic fertilizer with other potting media. The growth and nodulation performance of seedlings of the selected species were measured three moths after the first seed was emerged. The different soil: organic manure ratios' used during the experiment were, 1:1, 2:1 and 3:1. The effects of organic fertilizer on growth and nodulation were compared to that of seedlings grown in control. The results revealed a positive correlation between seedling growth and the different doses of organic fertilization (i.e. seedling growth was enhanced significantly with different treatments containing higher proportion of organic fertilizer). In few cases a negative effect was observed after applying higher levels of organic manure. It was also apparent that the nodulation in terms of nodule number and size was inhibited significantly by the application of organic fertilizer.