• The Journal of Asian Finance, Economics and Business
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• v.6 no.1
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• pp.59-69
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• 2019

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.

• Advances in materials Research
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• v.9 no.3
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• pp.233-250
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• 2020

In this study, a chitosan based coating method was developed and applied on the shoe lining leather surface for evaluating its inhibition to bacterial and fungal attacks. At first, chitosan was prepared from raw prawn shells and then the prepared chitosan solution was applied onto the leather surface. Secondly, the characterization of the prepared chitosan and chitosan treated leather was performed by solubility test, ATR-FTIR, XRD pattern, SEM and TGA. Evaluation of antimicrobial efficacy of chitosan was assessed against two gram positive, two gram negative bacteria and a reputed fungi by agar diffusion test. The results of this study demonstrated that chitosan took place in both the surface of collagen fibres and inside the collagen matrix of crust leather. The chitosan showed strong antimicrobial activities against all the tested microorganisms and the inhibition increased with increasing percentage of chitosan. Therefore, the prepared chitosan in this study can be an environment friendly biocide, which functions simultaneously against different spoilage bacteria and fungi on the finished leather surface. Thus by using the prepared chitosan in shoe lining leather, the possibility of microbial attack during shoe wearing can be minimized which is one of the important hygienic requirements of footwear.

• Nuclear Engineering and Technology
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• v.55 no.4
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• pp.1410-1419
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• 2023

Public perception plays a crucial role in the successful completion of a nuclear power project. As a newcomer country to nuclear power, there are lots of misconceptions among the Bangladeshi people about nuclear energy. Consequently, it is crucial to minimize all the doubts among mass people and build up their positive outlook toward nuclear power. This demands a comprehensive survey to figure out the public opinion, concerns, false impressions, and knowledge gap regarding nuclear power. In the present study, these issues were addressed by a survey that was responded to by 661 persons for the 24 survey questions. The questions were categorized based on information, knowledge, faith, benefit, awareness, and technology. Feedback and responders' basic demographic and socioeconomic information were collected from various locations in Bangladesh through online and in-person surveys. The responses were analyzed in both statistical and descriptive ways. Some of the feedback was found to vary with age, sex, and education level while others were quite independent of these parameters. It is found that socioeconomic development and energy security can be achieved by the inclusion of nuclear energy in the power system master plan of the country. However, huge knowledge gaps and misconceptions were found among the public regarding nuclear energy. As per feedback, political instability and corruption may affect the national nuclear power project in Bangladesh. Low faith in the existing rules & regulations for nuclear power programs was also observed. The result of this study will be handy to develop the communication and public awareness strategy for a successful nuclear power project in Bangladesh.

• BMB Reports
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• v.36 no.5
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• pp.462-467
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• 2003

The Random Amplified Polymorphic DNA-Polymerase Chain Reaction (RAPD-PCR) was applied to analyze the genetic variation of the Hilsa shad, Tenualosa ilisha Ham., from the two major inland rivers (Padma and Meghna) in Bangladesh. Twenty-eight random 10-mer primers were primarily scored in 8 individuals from each of the two locations. Fifteen primers, which gave polymorphism, were selected and used in the final analysis of 34 individuals from the two sites. Using these primers, 480 scorable DNA fragments were found, of which 98 (20.41%) were polymorphic. By comparing the RAPD banding patterns, variations were found between and within the populations. A dendrogram was constructed with the polymorphic fragments to analyze the genetic distances between the Hilsa shad populations. The results show two major clusters of Padma and Meghna, assuming different spawning populations with different stocks or races of Hilsa shad in the major Bangladesh rivers.

• BMB Reports
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• v.35 no.5
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• pp.482-487
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• 2002

Early activation of human peripheral blood polymorphonuclear neutrophils is characterized by their morphological changes from spherical to polarized shapes. The endotoxins from enteric pathogens (S. dysenteriae type 1, V. cholerae Inaba 569B, S. typhimurium, and K. pneumoniae) were assessed by their ability to induce morphological polarization of the neutrophils as measures of early activation. Phagocytic activity, adhesion, chemokinetic locomotion, and nitroblue tetrazolium (NBT) dye-reduction ability measured the later activation of the cells. Neutrophils showed distinct morphological polarization in suspension over a wide range of concentrations of these endotoxins when were compared with those that were induced by the standard chemotactic factor, N-formyl-L-methionyl-L-leucyl-L-phenylalanine (FMLP). It was discovered that all of the endotoxins induced locomotor responses in neutrophils in suspension that were dose- and time-dependent. The optimum concentration for the endotoxins of S. dysenteriae, V. cholerae, and K. pneumoniae was 1 mg/ml in which 71, 69, and 66% of the neutrophils were polarized. However, the S. typhimurium dose was 2 mg/ml in which 50% of the cells responded. Neutrophils that were stimulated with endotoxins also showed increased random locomotion (p<0.005) through cellulose nitrate filters, but an enhanced adhesion of the cells to glass surfaces (p<0.03). These are important functions of these cells to reach and phagocytose damaged cells, as well as invading microorganisms. Interestingly, the endotoxins had a highly-significant inhibitory effect upon the proportions of neutrophils phagocytosing opsonized yeast (p<0.01) with a small number of yeast that were engulfed by the cells (p<0.02). Further, endotoxin-treated cells showed an enhanced ability to reduce NBT dye (p<0.03). Therefore, we concluded that endotoxins of enteric pathogens are neutrophil chemotactic factors.

• Nuclear Engineering and Technology
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• v.54 no.9
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• pp.3516-3525
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• 2022

The high capture cross-section (𝜎_c) of Gadolinium (Gd-155 and Gd-157) causes reactivity penalty and swing at the initial stage of fuel burnup in Pressurized Water Reactor (PWR). The present study is concerned with the feasibility of the combination of mixed burnable poison with both low and high 𝜎_c as an approach to minimize these effects. Two considered reference designs are fuel assemblies with 24 IBA rods of Gd₂O₃ and Er₂O₃ respectively. Models comprise nuclear fuel with a homogeneous mixture of Er₂O₃, AmO₂, SmO₂, and HfO₂ with Gd₂O₃ as well as the coating of PaO₂ and ZrB₂ on the Gd₂O₃ pellet's outer surface. The infinite multiplication factor was determined and reactivity was calculated considering 3% neutron leakage rate. All models except Er₂O₃ and SmO₂ showed expected results namely higher values of these parameters than the reference design of Gd₂O₃ at the early burnup period. The highest value was found for the model of PaO₂ and Gd₂O₃ followed by ZrB₂ and HfO₂. The cycle burnup, discharge burnup, and cycle length for three batch refueling were calculated using Linear Reactivity Model (LRM). The pin power distribution, energy-dependent neutron flux and Fuel Temperature Coefficient (FTC) were also studied. An optimization of model 1 was carried out to investigate effects of different isotopic compositions of Gd₂O₃ and absorber coating thickness.

• Fisheries and Aquatic Sciences
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• v.25 no.4
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• pp.214-230
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• 2022

Loss and damage have become a vital contemporary issue in climate change studies and actions in developing countries. However, studies are scant on this in the fisheries sector around the world. In Bangladesh, there is no study on the loss and damage in fisheries dependent communities. This study assesses economic and non-economic loss and damage to coastal shrimp farms due to cyclone Bulbul in Gabura Union of Shyamnagar Upazila, Satkhira district, using a mixed method approach. Results show that all shrimp farms' dependent communities are affected by cyclone Bulbul to some extent. About 14%, 57%, and 29% of the farms were totally, heavily and moderately damaged due to farm inundation and dyke damage. The estimated mean loss and damage per shrimp farm was worth USD 4,633. Around 31% and 72% of the farms' fencing nets and traps were lost, which was worth USD 333 per farm. There were also loss and damage to other resources such as houses, solar panels, livestock and agricultural crops where the estimated mean loss and damage per household was worth USD 3,170. This study reported that the rich shrimp farmers encountered proportionately more economic loss and damage than their poor counterparts. However, this does not mean that the poor suffered less. The current study found a range of non-economic loss and damage in different aspects of the shrimp farmers' household members such as unbearable mental pain, deterioration of health, physical injuries, disabilities, etc. and access to services (e.g., inadequate food, lack of safe drinking water, lack of medical facilities, disruption of education systems), social infrastructure (e.g., damage of roads and markets) and disturbance of cultural functions. The findings suggest that urgent short- and long-term actions may be taken to save the aquaculture farms and dependent livelihoods from economic and non-economic loss and damage to cyclones in future.

• Asian Journal of Business Environment
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• v.9 no.2
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• BMB Reports
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• v.35 no.5
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• pp.494-497
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• 2002

The present study explored the short-term effects of dietary conjugated-linoleic acid (CLA) on liver lipid metabolism in starved/refed Otsuka Long Evans Tokushima Fatty (OLETF) rats. Male OLETF rats (12 weeks old) were starved for 24 hours, then refed for 48 hours with either a CLA diet [7.5% CLA and 7.5% Safflower oil (SAF)] or a SAF control diet (15% SAF). The results demonstrated a 30% reduction of hepatic triglyceride (TG) concentration in the CLA group when compared to the control group. Liver cholesterol concentration was also 26% lower in the CLA fed rats. The activity of mitochondrial carnitine palmitoyltransferase, the rate-limiting enzyme of fatty acid oxidation, was moderately elevated by 1.2-fold in the livers of the CLA group when compared to the control. In contrast, phosphatidate phosphohydrolase, the rate-limiting enzyme for TG synthesis, was found to be 20% lower in the livers of the CLA-fed rats. Therefore, dietary CLA evidently lowers liver lipid concentrations through a reduced TG synthesis and enhanced fatty acid oxidation in starved/refed OLETF rats.

• BMB Reports
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• v.35 no.3
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• pp.251-254
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• 2002

The genetic factors that contribute to the development of coronary artery disease (CAD) are poorly understood. It is likely that multiple genes that act independently or synergistically contribute to the development of CAD and the outcome. Recently, an insertion/deletion (I/D) polymorphism of the human angiotensin I-converting enzyme (ACE) gene, a major component of the renin-angiotensin system (RAS), was identified. The association of the ACE gene D allele with essential hypertension and CAD has been reported in the African-American, Chinese, and Japanese populations. However, other studies have failed to detect such an association. It has been suggested that these inconsistencies may be due to the difference in backgrounds of the population characteristics. In the present study, we investigated the I/D polymorphism of the ACE gene in 103 subjects of both sexes, consisting of 59 normal controls and 44 patients with hypertension. The allele and genotype frequency were significantly different between the hypertensive and control groups (p < 0.01). Among the three ACE I/D variants, the DD genotype was associated with the highest value of the mean systolic blood pressure [SBP] and mean diastolic blood pressure [DBP] (p = < 0.05) in men, but not in women. In the overall population, the mean SBP and DBP was highest in DD subjects, intermediate in I/D subjects, and the least in II subjects.