Foysal Hossen

The Principle of Maximum Social Advantage states that public finance leads to economic welfare
when public expenditure & taxation are carried out up to that point where the benefits derived from
the MU (Marginal Utility) of expenditure is equal to the Marginal Disutility or the sacrifice imposed
by taxation.
It was introduced by British economist Hugh Dalton. Public Finance" is concerned with income &
expenditure of public authorities and with the adjustment of one with the other.
Budgetary activities of the government results in transfer of purchasing power from some individuals
to others. Taxation causes transfer of purchasing power from tax payers to the public authorities,
while public expenditure results in transfers back from the public authorities to some individuals,
therefore financial operations of the government cause 'Sacrifice or Disutility' on one hand and
'Benefits or Utility' on the other.
This results in changes in pattern of production, consumption & distribution of income and wealth.
So it is important to know whether those changes are socially advantageous or not.
If they are socially advantageous, then the financial operations are justified otherwise not. According
to Dalton, the principle of maximum social advantage is the most fundamental principle lying at the
root of public finance. Hence, the best system of public finance is that which secures the maximum
social advantage from its fiscal operations.

Bangladesh is one of the most successful developing countries in terms of accelerating growth, making growth pro-poor and improving the indicators of social progress. Over the past 10 years, the country has also managed to make progress in governance indicators; however global indicators suggest that improving governance should remain a key priority for the full realization of development aspirations. This includes the effectiveness of government, the transparency of authorities, and stability of political situations.

Natural resources as those commodities that are considered valuable in their natural form, that exist without actions of humankind. This includes all valued characteristics such as magnetic, gravitational, electrical properties and forces etc. On earth it includes: sunlight, atmosphere, water, land (includes all minerals) along with all vegetation, crops and animal life that naturally subsists upon or within the heretofore identified characteristics and substances. On the basis of origin, natural resources may be divided into two types:

Introduction Milk Vita a trade name for dairy products manufactured by the Bangladesh Milk Producers Cooperative Union Limited (BMPCUL). Established under the cooperative fold, the organization, popularly known as Milk Vita, makes necessary efforts to fulfill the demand for milk and milk products of city dwellers by collecting milk from remote places of the country. Presently, Bangladesh Milk Producers Cooperative Union Limited operates in six milk shed areas of the country viz Tangail, Manikganj, Tekerhat, Baghabarighat, Rangpur, and Sreenagar. It collects milk through networks established by its primary cooperative societies. BMPCUL is the central union of a total of 345 Primary Milk Producer's Cooperative Societies and has a membership of about 40,000 milk-producing farmer-members. To become a member of a rural primary society, farmers have to own a milking cow and have to buy a share of Tk 10.00 and pay Tk 1.00 as admission fee. To maintain membership, a farmer has to supply at least 150 liters of milk in a year. Members supply milk to societies twice a day on cash payment with a preferential system of weekly basis matched on the market day of each area. The rate of the farmer's milk is decided on the basis of fat and solid non-fat (SNF) percentage. Milk collected from cooperative societies is transported to the nearest plant for preliminary processing and afterwards milk of Tangail, Manikganj, Tekerhat and Sreenagar areas is brought to Dhaka for the production of liquid milk, cream, ice-cream, flavoured milk, and sweet yogurt. Milk collected from Rangpur and Baghabarighat areas is processed at Baghabarighat Dairy Plant for Powder Milk, Butter and Ghee (butter oil) production. All products of the organisation are marketed under the trade name of 'Milk Vita'.

Microsoft Excel is a software program produced by Microsoft that allows users to organize, format and calculate data with formulas using a spreadsheet system. This software is part of the Microsoft Office suite and is compatible with other applications in the Office suite.

Typing is the process of writing or inputting text by pressing keys on a typewriter, computer keyboard, cell phone, or calculator. It can be distinguished from other means of text input, such as handwriting and speech recognition. Text can be in the form of letters, numbers and other symbols

Labour market is considered as one of the important macroeconomic markets and its importance in the broad economical perspective of growth, stability, and development cannot be denied. In the context of Bangladesh, its significance is several degrees higher for its dense population with a considerable economically active generation. Generally, the group of the population aged above 15 years is considered as labour force. From 1999 to 2016 the labour market of Bangladesh increased by 24.25 million with the increase of population. Surprisingly, the increasing rate of the female labour force is higher than the male labour. In case of the youth labour force, at present female youth labour is 10% more than male youth. On the contrary, among the three broad categories of employees, own-account workers and employers show an increasing trend whereas the unpaid family helper which mostly represents female labour is declining over time and stood at 4.4% in 2020. The informal sector of employment is still dominating the formal sector. Nationally, the informal sector accounts for 86.2% of employment whereas the formal sector only accounts for 13.8%. Again, unemployment shows a reduced rate in 2015-16 than in 1999-00. Finally, some similar factors in labour market were being estimated like age, education, collateral of the loan, and annual interest rate shows a negative coefficient which means they have a negative relation with hours of employment. The remaining variables, including experience, skill, loan size, source of borrowings, etc., have a favorable impact on employment hours.

SARS-CoV-2, a novel Corona virus strain, was first detected in Wuhan, China, in December 2019. As of December 16, 2021, almost 4,822,472 people had died and over 236,132,082 were infected with this lethal viral infection. It is believed that the human immune system is thought to play a critical role in the initial phase of infection when the viruses invade the host cells. Although some effective vaccines have already been on the market, researchers and many bio-pharmaceuticals are still working hard to develop a fully functional vaccine or more effective therapeutic agent against the COVID-19. Other efforts, in addition to functional vaccines, can help strengthen the immune system to defeat the corona virus infection. Herein, we have reviewed some of those proven measures, following which a more efficient immune system can be better prepared to fight viral infection. Among these, dietary supplements like- fresh vegetables and fruits offer a plentiful of vitamins and antioxidants, en...

Использование автоматических светоловушек на базе источников УФ-излучения для сбора материала в настоящее время является общепринятым трендом полевых исследований насекомых с ночной активностью. Несмотря на широкое применение светоловушек, методики их использования остаются слабо разработанными. Целью данного исследования является сравнение различных методов использования светоловушек с разными типами УФ-излучения в полевых условиях и выработка наиболее оптимального метода их использования. Исследование проводилось в трех локалитетах в Киргизии, каждая стадия эксперимента включала 4 наблюдения (использование одной мощной светоловушки, затем – одной мощной и двух слабых светоловушек с одинаковой длиной волны УФ-излучения, затем – одной мощной и двух слабых светоловушек с разной длиной волны УФ-излучения; в последнюю ночь использовалось до 5 разных светоловушек). Показано, что наиболее эффективным как в качественном, так и в количественном отношении методом сбора материала с помощью с...

ABSTRACTIn the course of a COVID-19 pandemic, 0.33 million people got infected in Bangladesh, we made the first and successful attempt to detect SARS-CoV-2 viruses’ genetic material in the vicinity wastewaters of an isolation centre i.e. Shaheed Bhulu Stadium, situated at Noakhali. The idea was to understand the genetic loading variation, both temporal and distance-wise in the nearby wastewater drains when the number of infected COVID-19 patients is not varying much. Owing to the fact that isolation center, in general, always contained a constant number of 200 COVID-19 patients, the prime objective of the study was to check if several drains carrying RNA of coronavirus are actually getting diluted or accumulated along with the sewage network. Our finding suggested that while the temporal variation of the genetic load decreased in small drains over the span of 50 days, the main sewer exhibited accumulation of SARS-CoV-2 RNA. Other interesting finding displays that probably distance o...

Due to accelerated economic growth and increased food production, per capita rate of waste generation is also increasing in Bangladesh. Being the ninth most populous and twelfth most densely populated country in the world, Bangladesh will face serious crisis in both food scarcity as well as food loss if food wastage problem is not addressed. At household level, 5.5 percent food is wasted on daily basis. Due to its large volume, the disposal of food waste will be a major problem. Production of Organic acid from kitchen waste via anaerobic digestion can eliminate both waste pollution problem and high cost production of organic acid. Such organic acid can be used in food and beverages, cosmetics, and detergent industries. The present study was undertaken to convert kitchen waste generated from cafeteria of Atomic Energy Research Establishment (AERE), Savar, Dhaka into lactic acid using natural microflora. The number of indigenous microflora in kitchen waste were found to be 1.25×107 cf...

Silver nanoparticles are synthesized by AgNO3 as a precursor and NaBH4 was used as reducing agent. Here we tried to investigate the antibacterial activity of polyaniline coated silver-extract nanoparticles using Areca catechu L. fruit extract. Prepared nanoparticles were characterized by Visual inspection, Ultraviolet-visible spectroscopy, Scanning Electron Microscopy (SEM) techniques. Antibacterial activities of the synthesized Ag-Extract nanoparticles were tested against Staphylococcus aureus ATCC 25923, Salmonella typhimurium ATCC 14028, Escherichia coli ATCC 25922 and Pseudomonas aeruginosa ATCC 27853. UV–Vis spectrum of reaction mixture showed strong absorption peak with centering at 400 nm. SEM results revealed that the particle size of these combined nanoparticles were 78.5 to 100 nm in most cases. The result revealed that Areca catechu L. coated Ag-Extract NPs showed strong antibacterial activities against most of the tested species. 34±0.68 mm zone of inhibition was found a...

Purpose: The present study aimed to compare and analyze the sex-specific epidemiological, clinical characteristics, comorbidities, and other information of confirmed COVID-19 patients from the southeast region in Bangladesh for the first time. Methods: 385 lab-confirmed cases were studied out of a total of 2471 tested samples between June 5 and September 10, 2020. RT-PCR was used for COVID-19 identification and SPSS (version 25) for statistical data analysis. Results: We found that male patients were roughly affected compared to females patients (male 74.30% vs. female 25.7%) with an average age of 34.86 +/- 15.442 years, and B (+ve) blood group has been identified as a high-risk factor for COVID-19 infection. Workplace, local market, and bank were signified as sex-specific risk zone (p < 0.001). Pre-existing medical conditions such as diabetes, hypertension, cardiovascular and respiratory diseases were identified among the patients. Less than half of the confirmed COVID-19 cases...

This investigation was focused to isolate and identify the effective cellulolytic soil inhabiting bacteria from the soil of waste disposal site of Noakhali Science and Technology University (NSTU) campus and Maijdee, Noakhali with evaluating their cellulase production ability. Eight cellulolytic bacteria were isolated and identified as potentially effective strain from thirty isolates of twenty samples and their antibiogram was also performed. In this investigation, the maximum carboxymethylcellulose hydrolysis capacities (HC value), for all the isolates, ranged from 1.40 to 2.18 mm whereas maximum clear zone size around the colony ranged from 4.0 mm to 10.0 mm. It was the indication of the highest cellulase production ability of these eight species by degrading cellulose where two isolates sample 2 (10-3) and sample 15 (10-3) displayed the maximum zone of clearance around the colony. The results also revealed that soil of the investigated area can be used, in near future, to produc...

The aim of this study is to investigate the effectiveness of homeopathic drug against pathogenic organisms as well as to determine the most suitable methods for evaluating the antimicrobial activity of homeopathic drug. Four common homeopathic drugs which are available in Bangladesh were used in this study as an alternative medicine against various diseases like cholera, typhoid, diarrhea as well as gastrointestinal tract infection. For each drug sample both undiluted and diluted form of drug have been used simultaneously. Four methods (disc diffusion, agar well dilution, turbidimetric and drug inoculation into media) were used to test four common homeopathic drugs for screening antimicrobial activity and find out the inhibitory concentration of drugs. Microorganisms used in this study were clinically isolated Salmonella sp., Vibrio sp. and Escherichia coli. Among those four testing methods only medium inoculation method showed positive result of susceptibility (300 μl/ml) therefore indicates its potentiality to test the homeopathic drugs for antimicrobial activity. In case of minimum inhibitory concentration values of the undiluted form of drugs showed that they are also active even in least concentrations ranged from 5 μl/ ml to 200 μl /ml but in the case of diluted drugs the ranged from 5 μl/ ml to 149 μl /ml. This study has revealed that selected homeopathic drugs have some therapeutic values. Further broad range investigation could lead us to use these drugs as strong medicine in future.

Extensive use of organophosphate pesticides particularly malathion can result in pollution of soil, surface water and ground water, and thus disrupts ecosystem byexposing non-target species to its toxicity. Bioremediation with indigenous microorganisms having pesticide utilizing abilities is considered to be a viable solution regarding decontamination of organophosphate residues from pesticide contaminated soil. In this study, we isolated five malathion degrading bacter ial strains designated as S-1, S-2, S-3, S-4 and S-5 from paddy fields of Noakhali, Bangladesh by observing visible growth in malathion supplemented mineral salts medium (MSM) agar following selective enrichment technique. The isolates were provisionally identified based on their morphological and biochemical characteristics as Pseudomonas spp. (S-1), Bacillus subtilis (S-2), Staphylococcus aureus (S-3), Pseudomonas aeruginosa (S-4) and Pseudomonas spp. (S-5) respectively. To determine their malathion utilization pot...