MAKING THE SPECIAL AND DIFFERENTIAL PROVISIONS OF WTO AGREEMENTS EFFECTIVE FOR THE LEAST DEVELOPED COUNTRIES: PERSPECTIVES FROM BANGLADESH

The paper examines the various aspects of the Special and Differential (S&D) Measures of the WTO and argues that the LDCs can be integrated effectively into the world trading system on a fair and equitable basis through strengthening S&D measures in favour of them. As an active member of the LDCs, Bangladesh is interested in the S&DT and its impact on Bangladesh economy.WTO Agreements, LDCs, Special and Differential Treatment, S&D, Bangladesh

Structural integrity and fatigue crack propagation life assessment of welded and weld-repaired structures

Structural integrity is the science and technology of the margin between safety and disaster. Proper evaluation of the structural integrity and fatigue life of any structure (aircraft, ship, railways, bridges, gas and oil transmission pipelines, etc.) is important to ensure the public safety, environmental protection, and economical consideration. Catastrophic failure of any structure can be avoided if structural integrity is assessed and necessary precaution is taken appropriately. Structural integrity includes tasks in many areas, such as structural analysis, failure analysis, nondestructive testing, corrosion, fatigue and creep analysis, metallurgy and materials, fracture mechanics, fatigue life assessment, welding metallurgy, development of repairing technologies, structural monitoring and instrumentation etc. In this research fatigue life assessment of welded and weld-repaired joints is studied both in numerically and experimentally. A new approach for the simulation of fatigue crack growth in two elastic materials has been developed and specifically, the concept has been applied to butt-welded joint in a straight plate and in tubular joints. In the proposed method, the formation of new surface is represented by an interface element based on the interface potential energy. This method overcomes the limitation of crack growth at an artificial rate of one element length per cycle. In this method the crack propagates only when the applied load reaches the critical bonding strength. The predicted results compares well with experimental results. The Gas Metal Arc welding processes has been simulated to predict post-weld distortion, residual stresses and development of restraining forces in a butt-welded joint. The effect of welding defects and bi-axial interaction of a circular porosity and a solidification crack on fatigue crack propagation life of butt-welded joints has also been investigated. After a weld has been repaired, the specimen was tested in a universal testing machine in order to determine fatigue crack propagation life. The fatigue crack propagation life of weld-repaired specimens was compared to un-welded and as-welded specimens. At the end of fatigue test, samples were cut from the fracture surfaces of typical welded and weld-repaired specimens and are examined under Scanning Electron Microscope (SEM) and characteristics features from these micrographs are explained

Koshinrai kokoritsu deta densoyo kinkyori hikari musen tsushin hoshiki ni kansuru kenkyu

制度:新 ; 報告番号:甲2917号 ; 学位の種類:博士(国際情報通信学) ; 授与年月日:2009/9/15 ; 早大学位記番号:新514

Transfer Pricing And Taxation Implications Disclosure In Segmental Reporting: Malaysian Evidence

Transfer pricing has emerged as common practice among highly diversified companies. Company goes for either domestic transfer pricing or international transfer pricing for several distinctive reasons. While domestic transfer pricing aims for enhancing divisional autonomy and divisions’ managers, international transfer pricing expects for less taxes, tariff, duties and excises. Therefore, international transfer pricing has significant taxation implication. With expansion of transfer pricing, financial statement users demand unconsolidated account to thoroughly evaluate specific segments’ performance, track transfer pricing practices and the taxation implication on the companies. Due to these increasing demands, segmental reporting is impartially needed. The present paper highlights the (1) theoretical aspect of transfer pricing and its taxation implication and (2) the disclosure of transfer pricing and its taxation implication in Malaysian segmental reporting environment. A study of 80 companies listed on Malaysian Board has been conducted to evaluate the transfer pricing and its taxation implication disclosure in Malaysian’s segmental reporting environment. As exploratory attempt, the study found that companies voluntarily disclose the basis of setting up transfer price. However, such disclosure is not adequate to assist performance evaluating and decision-making process as transfer price is only been reported in business segment, taxation implication has been disclosed as consolidated figure and moreover transfer pricing and its taxation implication is voluntary disclosure. Intensive effort should be carried out to improve those disclosures in future particularly by imposing mandated reporting for transfer pricing and its taxation implications. Further study shall be conducted to expand the sample, intensify segment report preparers’ behavioral study and cross analysis between countries

Combining ability of pod yield and related traits of groundnut (Arachis hypogaea L.) under salinity stress

A study was performed using 6 × 6 F1 diallel population without reciprocals to assess the mode of inheritance of pod yield and related traits in groundnut with imposed salinity stress. Heterosis was found for pod number and yield. Data on general and specific combining ability (gca and sca) indicated additive and nonadditive gene actions. The gca: sca ratios were much less than unity suggesting predominant role of nonadditive gene effects. Cultivars "Binachinabadam-2" and "Dacca-1" and mutant M 6/25/64-82 had the highest, second highest, and third highest pod number, as well as gca values, respectively. These two cultivars and another mutant M6/15/70-19 also had the highest, second highest, and third highest pod yield, as well as gca values, respectively. Therefore, "Dacca-1", "Binachinabadam-2", M6/25/64-82, and M6/15/70-19 could be used as source of salinity tolerance. Cross combinations showing high sca effects arising from parents with high and low gca values for any trait indicate the influence of nonadditive genes on their expression. Parents of these crosses can be used for biparental mating or reciprocal recurrent selection for developing high yielding varieties. Crosses with high sca effects having both parents with good gca effects could be exploited by pedigree breeding to get transgressive segregants

Historical Analysis of Rationalizing South-West Coastal Polders of Bangladesh

Source: ICHE Conference Archive - https://mdi-de.baw.de/icheArchiv

Studies on new substituted pyridazinones: synthesis and biological evaluation

We report herein the synthesis and pharmacological evaluation of a new series of 6-aryl-2-(imidazol1-yl/1,2,4-triazol-1-yl)-2-methyl-4,5-dihydro-(2H)-pyridazin-3-one (3a-j) as potential anticonvulsant and antitubercular agents. The title compounds were prepared by reacting 6-aryl-4,5-dihydro-(2H)- pyridazin-3-one (2a-e) with formaldehyde and secondary cyclic amine imidazole or 1,2,4-triazole as per Mannich reaction. Anticonvulsant activity of pyridazinone derivatives was tested at 50 mg.kg-1 dose level against maximal electroshock (MES), isoniazid (INH, 250 mg.kg-1) and pentylenetetrazole (PTZ at 80 mg.kg-1) induced seizure methods. Phenytoin sodium (25 mg.kg-1) and sodium valproate (100 mg. kg-1) were used as reference drugs for comparison purpose. In-vitro antitubercular activity was tested by Microplate Alamar Blue assay (MABA) method and the results were compared with clinically used antitubercular agents such as INH, Pyrazinamide (PZA) and Streptomycin (STM). None of the screened compounds were found to be neurotoxic at a dose level of 100 mg.kg-1. All the screened compounds (3a-j) significantly reduced the MES, INH and PTZ induced convulsions and thus showed good anticonvulsant activity. The minimum inhibitory concentration (MIC) of the title compounds against M. tuberculosis ranged from 1.6 µg/mL to 6.25 µg/mL in comparison to INH, PZA (3.125 µg/mL) and STM (6.25 µg/ mL) which indicated good antitubercular activity

Uji Kemampuan Adsorpsi Arang Batok Kelapa pada Efluen Instalasi Pengolahan Air Limbah Industri Pertambangan Iodium Menggunakan Parameter COD Secara Batch

Dalam proses produksi industri pertambangan iodium, dihasilkan limbah cair yang dibuang ke Instalasi Pengolahan Air Limbah (IPAL). Dalam setahun terakhir, terdapat ganggang pada air limbah industri pertambangan iodium. Adanya ganggang merupakan indikasi bahwa zat pencemar pada air limbah belum tereduksi dengan baik sehingga tidak aman apabila dibuang langsung ke lingkungan. Oleh karena itu, diperlukan suatu metode untuk mereduksi zat pencemar yang efisien dan inovatif. Salah satunya yaitu adsorpsi menggunakan arang batok kelapa. Tujuan dari penelitian ini yaitu menentukan nilai efisiensi removal adsorben arang batok kelapa pada parameter COD dan nilai adsorpsi isotermisnya menggunakan analisis jartest secara batch. Hasil penelitian pada analisis adsorpsi secara batch didapat bahwa efisiensi removal COD menggunakan arang batok kelapa sebesar 28,13 – 53,13 % dengan nilai kinetika adsorpsinya masing-masing sebesar  (1 – 9) x 10-4 mg COD / mg adsorben. Konsentrasi air limbah, ukuran butiran adsorben, dan massa adsorben optimum dari sistem batch adalah 50%, diameter mesh 12, dan 12,5 gr/L

Bankers’ perception of Green Banking: learning from the experience of Islamic banks in Bangladesh

Malaysia once replicated Bangladesh’s trail-blazer Grameen Bank to establish its Amanah Ikhtiar model of Islamic banking for the poor. Now, it may also learn some useful things from Bangladesh’s Islamic Green Banking. In this light, this study analysed the bankers’ perceptions of the green banking concept, its benefits, its complexities of execution, and its possible relationship with Islamic banking. This is an empirical study of 48 Islamic bankers from 21 branches of seven Islamic banks located in Dhaka, Bangladesh employing structured questionnaires. Data purification and analysis were carried out through a software SPSS version 1; and Henry Garrett’s ranking technique was used to gauge the most influential factors. The analysis revealed that respective bankers perceived green banking as an environmental banking that helped to protect the environment despite its high adoption cost. Also, green banking and Islamic banking were perceived to be compatible and interlinked as Islam supports resource savings, cleanliness, ethics and social responsibility all of which are also the mottos of Green Banking

LEARNER ACUMENS OF ONLINE EFL CLASSES AT THE PRIVATE UNIVERSITIES IN BANGLADESH

This study intended to evaluate the English as Foreign Language (EFL) learner responses to online classes during the covid-19 pandemic. It focused on the learner's insights rather than the teachers' views because the purpose is how the large population deals with technology during this pandemic. Though teachers are the real fighters, they are in a vacuum without the students' engagement. Therefore, this study showed EFL learners' readiness of using technology in attending online classes and what barriers they face during assessment and classes. It examined whether students can participate in group discussions, pair work, online assessment, respond to class, build their rapport, and get proper feedback or not. Data were collected randomly using a google form questionnaire having five elementary questions, fifteen Likert-type questions from 92 students of five private universities in Bangladesh. Besides, five questions were finally added to have an overview of multiple response analyses. Some imperative variables of flexibility, reliability, availability, and integrity regarding online classes were brought into light with descriptive analysis. Finally, the data were analysed in a qualitative approach. It shows that learners attending online courses and assessments are diverse regarding the availability of required facilities, and the students are having difficulties participating in online examinations. The result further implicates ensuring an intelligent learning environment in the 'new normal period' with more efficacy. Article visualizations