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How do board features and auditor characteristics shape key audit matters disclosures?Evidence from emerging economies

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China Journal of Accounting Research 2023年第4期16卷 51-69页

作者： md Mustafizur Rahaman md.rezaul karim UQ Business School The University of QueenslandBrisbaneQLD 4072Australia Department of Accounting and Information Systems University of DhakaDhaka 1000Bangladesh

This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to *** ordinary least squares(OLS)regressions,the study finds that factors such as chair gender,the presence of women on the board,audit committee(AC)size,auditor tenure,and client-auditor relationship significantly affect KAM ***,AC expertise,family CEO succession,and board political connections do not have significant ***,having a family member CEO with a long-tenured auditor has a negative association with KAM disclosure,while a politically connected family CEO has a positive association with such ***,Big-4 auditors of important clients are negatively associated with KAM disclosure.

关键词： Key audit matters Board characteristics Auditor characteristics Corporate governance Bangladesh

Cell cycle regulation through primary cilium:A long-forgotten story

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BIOCELL 2021年第4期45卷 823-833页

作者： LIN LIU ZHOUWEN XU YUYAN JIANG md rezaul karim XIAO HUANG Institute of Cell and Developmental Biology College of Life SciencesZhejiang UniversityHangzhou310058China

Protruded from cytomembrane,primary cilium is a widespread cell organelle that can be found in almost all cell types in *** of its comprehensive requirement in various cellular activities and various functions in different organs,primary cilium has been a valuable research area of human pathology research since the turn of the *** the potential application of the interaction between primary cilia and cell cycle regulation may be the most promising direction as many primary cilium-caused diseases are found to be caused by cell cycle dysregulation resulted from primary cilia ***,a deep understanding of the interaction between primary cilia and the cell cycle is in great *** in this review,we mainly described how the interaction between primary cilia and cell cycle proceeds and demonstrated three hypotheses raised from much different *** hypotheses include(1)Primary cilium as a cellular signaling hub to regulate the cell cycle,(2)Primary cilium as a reservoir of cell cycle regulation-related factors,and(3)Primary cilium as a cell cycle checkpoint or a ***,we also call for more attention on research of interaction between cell cycle and primary cilia and tried to point out some possible research directions for those who are interested.

关键词： Signaling pathway Cell cycle checkpoint Ciliopathy Cancer

Allometric relationship for estimating above-ground biomass of Aegialitis rotundifolia Roxb. of Sundarbans mangrove forest, in Bangladesh

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Journal of Forestry Research 2012年第1期23卷 23-28页

作者： Mohammad Raqibul Hasan Siddique Mahmood Hossain md. rezaul karim Chowdhury Forestry and Wood Technology Discipline Khulna University Khulna-9208 Bangladesh

Tree biomass plays a key role in sustainable management by providing different aspects of ecosystem. Estimation of above ground biomass by non-destructive means requires the dex;elopment of allometric equations. Most researchers used DBH （diameter at breast height） and TH （total height） to develop allometric equation for a tree. Very few spe- cies-specific allometric equations are currently available for shrubs to estimate of biomass from measured plant attributes. Therefore, we used some of readily measurable variables to develop allometric equations such as girth at collar-height （GcH） and height of girth measuring point （GMH） with total height （TH） for A. rotundifolia, a mangrove species of Sundarbans of Bangladesh, as it is too dwarf to take DBH and too ir- regular in base to take Girth at a fixed height. Linear, non-linear and logarithmic regression techniques were tried to determine the best re- gression model to estimate the above-ground biomass of stem, branch and leaf. A total of 186 regression equations were generated from the combination of independent variables. Best fit regression equations were determined by examining co-efficient of determination （R：）, co-efficient of variation （Cv）, mean-square of the error （Ms^r）, residual mean error （Rmax）, and F-value. Multiple linear regression models showed more efficient over other types of regression equation. The performance of regression equations was increased by inclusion of GMn as an independ- ent variable along with total height and GCH.

关键词： Aegialitis rotundifolia allometry biomass mangroves sundarbans

Responses of Aerobic Rice (Oryza sativa L.) to Iron Deficiency

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Journal of Integrative Agriculture 2012年第6期11卷 938-945页

作者： SHI Rong-li HAO Hong-mei FAN Xiao-yun md rezaul karim ZHANG Fu-SUO ZOU Chun-qin Key Laboratory of Plant-Soil Interaction Ministry of Education/Center for ResourcesEnvironment and Food SecurityDepartment of Plant NutritionChina Agricultural University

Aerobic rice has the advantage of saving water. Most published work has focused on improving its yield, while few reported on its micronutrient status. In fact, Fe deficiency is a common nutritional problem in the production of aerobic rice. Short- term hydroponic culture experiments were conducted to study the response of aerobic rice to Fe deficiency and the effect of root exudates from Fe-deficient wheat on its Fe uptake ability. The results indicate that the amount of phytosiderophores （PS） released from aerobic rice did not increase under Fe deficient conditions. The Fe（III） reducing capacity of Fe-deficient aerobic rice did not increase and the solution pH did not decrease significantly. What＇s more, no obvious swelling was observed in the root tips. Aerobic rice did not show special responses to improve their Fe nutrition under Fe deficiency as both strategy I and II plants though they were very sensitive to Fe deficiency. This may be a reason which causes Fe deficiency problem in aerobic rice. However, root exudates from Fe-deficient wheat （PSw） could improve its Fe nutrition in the presence of insoluble Fe（OH）3. This suggests that aerobic rice could utilize Fe activated by PSw.

关键词： aerobic rice Fe(III)-reduction iron nutrition phytosiderophore release root tip swelling

Bianchi Type-I Anisotropic Universe with Metric Potential in Saez-Ballester Theory of Gravitation

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Journal of Applied Mathematics and Physics 2022年第10期10卷 3072-3082页

作者： md. rezaul karim Department of Mathematics University of Creative Technology Chittagong (UCTS) Chittagong Bangladesh

Bianchi Type-I cosmological model in the presence of Saez-Ballester theory gravitation is studied. An exact solution of the field equation is given by considering the cosmological model yield a metric potential included with a real number. The relation between the deceleration parameter and Hubble parameter and average scale factor is used in that cosmological model. The effect of the viscosity on the entropy of the universe is utilized by energy momentum tensor with bulk viscous terms in a conservative manner. We obtained a formula for calculating the entropy of the universe in terms of viscosity and used it to compare to the study. Also, various physical and kinematical properties have been discussed.

关键词： Bianchi Type-I Space Time Saez-Ballester Theory Energy Momentum Tensor Bulk Viscosity Hubble and Deceleration Parameter

Heat Generation Effects on MHD Natural Convection Flow along a Vertical Wavy Surface with Variable Thermal Conductivity

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American Journal of Computational Mathematics 2012年第1期2卷 42-50页

作者： md Abdul Alim md rezaul karim md Miraj Akand Department of Mathematics Bangladesh University of Engineering and Technology Dhaka Bangladesh Department of Mathematics Dhaka Commerce College Dhaka Bangladesh Department of Mathematics Jagannath University Dhaka Bangladesh

The heat generation effects on magnetohydrodynamic(MHD) natural convection flow along a vertical wavy surface with variable thermal conductivity have been investigated. The governing boundary layer equations are first transformed into a non-dimensional form using suitable set of dimensionless variables. The resulting nonlinear system of partial differential equations are mapped into the domain of a vertical flat plate and then solved numerically employing the implicit finite difference method, known as Keller-box scheme. The numerical results of the surface shear stress in terms of skin friction coefficient and the rate of heat transfer in terms of local Nusselt number, the stream lines as well as the isotherms are shown graphically for a selection of parameters set consisting of thermal conductivity variation parameter, heat generation parameter Q, magnetic parameter M and Prandtl number Pr. Comparison of numerical results of present work with other published data has been shown in table.

关键词： Natural Convection Magnetohydrodynamics Heat Transfer Wavy Surface Temperature Dependent Thermal Conductivity Heat Generation

Role of H2 receptor blocker famotidine over the clinical recovery of COVID-19 patients: A randomized controlled trial

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World Journal of Clinical Cases 2022年第23期10卷 8170-8185页

作者： Abu Taiub Mohammed Mohiuddin Chowdhury Aktar Kamal md Kafil Uddin Abbas md rezaul karim md Ahsan Ali Shubhashis Talukder H M Hamidullah Mehedi Hamid Hassan Abul Hossain Shahin Yarui Li Shuixiang He Department of Gastroenterology The First Affiliated Hospital of Xi'an Jiaotong UniversityXi'an 710061Shaanxi ProvinceChina Ministry of Health and Family Welfare(OSDDGHS) Dhaka 1212Bangladesh Critical Care Unit M Abdur Rahim Medical College HospitalDinajpur 5200Bangladesh Critical Care Unit Cox's Bazar 250 Bed District Sadar HospitalCox's Bazar 4700Bangladesh Department of Neurology University Hospital LimerickLimerick V94 T9PXIreland Department of Histology Xi'an Jiaotong UniversityXi'an 710061Shaanxi ProvinceChina Intensive Care Unit 250 Bed Chattogram General HospitalChittagong 4000Bangladesh Department of Medicine 250 Bed Chattogram General HospitalChittagong 4000Bangladesh Department of Emergency Chattogram Medical College HospitalChittagong 4000Bangladesh Department of Cardiology 250 Bed Chattogram General HospitalChittagong 4000Bangladesh

BACKGROUND Coronavirus disease 2019(COVID-19)is a global pandemic putting the population at a high risk of infection-related health hazards,mortality and a potential failure of proper medical ***,it is necessary to evaluate the potential use of the existing drugs that could be used as options for the medical management of COVID-19 *** To evaluate the role of the H_(2) receptor blocker“famotidine”in COVID-19 *** This study was done on seriously ill COVID-19 patients admitted to the intensive care unit(ICU)from different institutes in *** were divided into famotidine treatment group“A”(famotidine 40 mg to 60 mg oral formulation every 8 h with other treatment as given),and control group“B”(treatment as given).National early warning score(NEWS)-2,and sequential organ failure assessment day-1 score was calculated to evaluate the *** were evaluated by the time required for clinical improvement,characterized as duration required from enrollment to the achievement of NEWS-2 of≤2 maintained for 24 h;time to symptomatic recovery,defined as the duration in days(from randomization)required for the recovery of the COVID-19 symptoms;mortality rate;duration of ICU and hospital stay;total period of hospitalization;the rate of supplementary oxygen requirement;the computed tomography(CT)chest recovery(%),the time required for the viral clearance and“NEWS-2”on *** A total of 208 patients were enrolled in this study with 104 patients in each *** famotidine treatment group had comparatively better recovery of 75%and a low mortality of 25%than the control with a recovery of 70%and a mortality of 30%.Duration of clinical improvement(group A 9.53 d,group B 14.21 d);hospitalization period among the recovered patients(group A 13.04 d,group B 16.31 d),pulmonary improvement in chest CT(group A 21.7%,group B 13.2%),and the time for viral clearance(group A 20.7 d,group B 23.8 d)were found to be statistically si

关键词： COVID-19 SARS-CoV-2 Famotidine COVID-19 acute respiratory distress syndrome COVID-19 treatment Bangladesh

Distributed Analytics on Sensitive Medical Data:The Personal Health Train

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Data Intelligence 2020年第1期2卷 96-107,305,306,307页

作者： Oya Beyan Ananya Choudhury Johan van Soest Oliver Kohlbacher Lukas Zimmermann Holger Stenzhorn md.rezaul karim Michel Dumontier Stefan Decker Luiz Olavo Bonino da Silva Santos Andre Dekker Fraunhofer Institute for Applied Information Technology(FIT) 53754 Sankt AugustinGermany RWTH Aachen University 52056 AachenGermany Department of Radiation Oncology(MAASTRO) GROW School for Oncology and Developmental BiologyMaastricht University Medical Center6200 MD MaastrichtThe Netherlands Institute of Data Science Maastricht UniversityUniversiteitssingel 60Maastricht 6229 ERThe Netherlands Department of Computer Science University of TübingenTubingenBaden-Württemberg 72076Germany Quantitative Biology Center University of TübingenTubingenBaden-Württemberg 72076Germany Institute for Translational Bioinformatics University of TubingenTubingenBaden-Württemberg 72076Germany Center for Bioinformatics University of TübingenGermany GO FAIR International Support&Coordination Office(GFISCO) LeidenThe Netherlands

In recent years,as newer technologies have evolved around the healthcare ecosystem,more and more data have been *** analytics could power the data collected from numerous sources,both from healthcare institutions,or generated by individuals themselves via apps and devices,and lead to innovations in treatment and diagnosis of diseases;improve the care given to the patient;and empower citizens to participate in the decision-making process regarding their own health and ***,the sensitive nature of the health data prohibits healthcare organizations from sharing the *** Personal Health Train(PHT)is a novel approach,aiming to establish a distributed data analytics infrastructure enabling the(re)use of distributed healthcare data,while data owners stay in control of their own *** main principle of the PHT is that data remain in their original location,and analytical tasks visit data sources and execute the *** PHT provides a distributed,flexible approach to use data in a network of participants,incorporating the FAIR *** facilitates the responsible use of sensitive and/or personal data by adopting international principles and *** paper presents the concepts and main components of the PHT and demonstrates how it complies with FAIR principles.

关键词： Distributed analytics Data reuse FAIR Health data Ethics and privacy

Investigation of Heavy Metals and Radionuclide’s Impact on Environment Due to The Waste Products of Different Iron Processing Industries in Chittagong, Bangladesh

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Journal of Environmental Protection 2017年第9期8卷 974-989页

作者： Mohammad Saifur Rahman Bijoy Sonker Barua md. rezaul karim Masud Kamal Department of Chemistry Chittagong University of Engineering and Technology Chittagong Bangladesh Department of Civil Engineering Southern University Bangladesh Chittagong Bangladesh Bangladesh Atomic Energy Commission Dhaka Bangladesh

The waste products, such as induction furnace slag, ladle furnace slag, air pollution control dust, and ramming mass collected from major iron processing industries in Chittagong, Bangladesh were analyzed for heavy metals and naturally radioactive elements. The concentrations of heavy metals Fe, Cr, Mn, Co, Cd, Ni, Pb, Cu and Zn were obtained from atomic absorption spectrophotometer (AAS) analysis with flame atomizer and the radioactivities due to 226Ra, 232Th and 40K were determined using high purity germanium (HPGe) detector of well shielded gamma-ray counting system. From the mean specific activities of the above three natural radionuclides in the investigated samples, the radium equivalent activity (Raeq) and the external hazard index (Hex) were calculated. The study showed the prospect of contamination of environmental materials (viz., soil, water, air, plant) due to many of these investigated elements by using the collected waste products in landfill. The chemical process of ion exchange indicates that the elevated heavy metals in soil can play a role to increase the natural radioactivity of the soil. The obtained Raeq as well as Hex indicated the insignificant radiation hazard due to the activities of primordial radionuclides found in the investigated samples.

关键词： Heavy Metals Natural Radioactivity Slag Air Pollution Control Dust Ramming Mass Iron Processing Industries