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Light-absorbing organic carbon, collectively known as brown carbon (BrC), significantly influences climate and air quality, particularly in urban environments like Dhaka, Bangladesh. Despite their significance, the contributions and transformation pathways of phenolic compounds – major precursors of brown carbon (BrC) – are still insufficiently understood in the South Asian megacities. This study addresses this gap by investigating the surface morphology of PM2.5, quantifying seven phenolic BrC precursors, and exploring the aqueous-phase formation pathway of nitrophenols at two urban sites (Dhaka South and Dhaka North) from July 2023 to January 2024. Phenolic compounds, including phenol, methylphenols, methoxyphenol, hydroxyphenol, and nitrophenol were identified and quantified using gas chromatography–flame ionization detector (GC-FID). PM2.5 surface morphology and elemental composition were analyzed via Field Emission Scanning Electron Microscopy – Energy Dispersive X-ray Spectroscopy (FESEM-EDX), and functional groups were characterized using Attenuated Total Reflectance – Fourier Transform Infrared Spectroscopy (ATR-FTIR). Results revealed that PM2.5 particles were predominantly spherical or chain-like with carbonaceous elements (C, O, N, S), mineral dust, and trace metals. The dominant functional groups included aromatic conjugate double bond, carbonyl, and nitro group. Aqueous-phase nitration of 2-hydroxyphenol under acidic conditions, analyzed via UV-Vis spectroscopy, demonstrated an alternative nitrophenol formation pathway. Among the detected compounds, 2-hydroxyphenol and 4-nitrophenol showed the highest average concentrations (2.31 ± 1.39 and 2.20 ± 1.21 µg m−3, respectively). Seasonal variations showed elevated nitrophenol levels during winter, especially in Dhaka South (4.54 ± 2.94 µg m−3). These findings highlight the quantification of phenolic precursors and the role of aqueous-phase reactions in BrC formation, providing valuable insights for future atmospheric modeling and air quality management strategies in South Asia.

With the increasing use of next generation sequencing in soft tissue pathology, particularly in neoplasms not fitting any World Health Organization (WHO) category, the spectrum of EWSR1 fusion-associated soft tissue neoplasms has been expanding significantly. Although recurrent EWSR1::ATF1 fusions were initially limited to a triad of mesenchymal neoplasms including clear cell sarcoma of soft tissue, angiomatoid fibrous histiocytoma and malignant gastrointestinal neuroectodermal tumor (MGNET), this family has been expanding. We herein describe 4 unclassified extra-abdominal soft tissue (n = 3) and bone (n = 1) neoplasms displaying epithelioid and round cell morphology and carrying an EWSR1::ATF1 fusion. Affected were 3 males and 1 female aged 20–56 years. All primary tumors were extra-abdominal and deep-seated (chest wall, mediastinum, deltoid, and parapharyngeal soft tissue). Their size ranged 4.4–7.5 cm (median, 6.2). One patient presented with constitutional symptoms. Surgery with (2) or without (1) neo/adjuvant therapy was the treatment. At last follow-up (8–21 months), 2 patients developed progressive disease (1 recurrence; 1 distant metastasis). The immunophenotype of these tumors is potentially misleading with variable expression of EMA (2 of 3), pankeratin (2 of 4), synaptophysin (2 of 3), MUC4 (1 of 3), and ALK (1 of 3). All tumors were negative for S100 and SOX10. These observations point to the existence of heretofore under-recognized group of epithelioid and round cell neoplasms of soft tissue and bone, driven by EWSR1::ATF1 fusions, but distinct from established EWSR1::ATF1-associated soft tissue entities. Their overall morphology and immunophenotype recapitulate that of the emerging EWSR1/FUS::CREB fusion associated intra-abdominal epithelioid/round cell neoplasms. Our cases point to a potentially aggressive clinical behavior. Recognizing this tumor type is mandatory to delineate any inherent biological and/or therapeutic distinctness from other, better-known sarcomas in the differential diagnosis including sclerosing epithelioid fibrosarcoma.

The accumulation of potentially toxic elements (PTEs) in vegetables through contaminated soil, fertilizer, and irrigation water poses serious food safety and public health concerns. This study quantified nine PTEs (As, Pb, Cd, Cr, Zn, Mn, Fe, Cu, and Hg) in vegetables, their cultivation soils, fertilizers, and irrigation water collected from 27 sites in Noakhali district, Bangladesh, using Atomic Absorption Spectrophotometry. The bioaccumulation factor (BF) of these elements from soil and water to the studied vegetables and the human health risks associated with their consumption were also determined. Most PTEs in studied vegetables, soil, fertilizer, and water were within the maximum allowable concentrations, except for Cd and Cr in certain vegetables and water samples. Soil quality indices indicated low to moderate contamination, with Cd under radish cultivation showing the highest ecological risk (PERI = 49.0). The BF was below the threshold (< 1) for soil-to-plant transfer but exceeded 1 for water-to-plant transfer for most of the vegetables. The estimated daily intake (EDI) values were below the maximum tolerable limits; however, the total target hazard quotient (TTHQ > 1) indicated potential non-carcinogenic risk, primarily driven by Cd (74% contribution). Carcinogenic risks (TCR) for As, Pb, Cd, and Cr were within acceptable limits (< 10 –4 ), except for Cd in radish (8.39E-03) and cauliflower (3.40E-03). Overall, the findings reveal moderate PTE accumulation in the agricultural systems of Noakhali, emphasizing the need for regular monitoring and better fertilizer and irrigation management to ensure food safety and public health protection.

Foxtail millet ( FM) and green banana (GB) are rich in health-promoting nutrients and bioactive substances, like antioxidants, dietary fibers, and various essential macro and micronutrients. Utilizing GB and FM flour as prebiotics is attributed to their ability to support gut health and offer multiple health benefits. The present study aimed to evaluate the impact of incorporating 10% GB flour (GBF) and different proportions (10–40%) of FM flour (FMF) on the prebiotic potential, antioxidant, nutrient, color, cooking quality, water activity and sensory attributes of noodles. The prebiotic potential, antioxidant, and nutrient of the produced noodles were significantly improved by increasing the levels of FMF. Sensorial evaluation revealed that noodles containing 30% FMF and 10% GBF attained comparable scores to the control sample. Furthermore, the formulated noodles exhibited significantly ( p < 0.05) higher levels of protein, essential minerals (such as iron, magnesium, and manganese), dietary fiber (9.37 to 12.71 g/100 g), total phenolic compounds (17.81 to 36.35 mg GA eq./100 g), and total antioxidants (172.57 to 274.94 mg AA eq./100 g) compared to the control. The enriched noodles also demonstrated substantially ( p < 0.05) increased antioxidant capacity, as evidenced by enhanced DPPH and FRAP activities, when compared to the control noodles. Overall, the incorporation of 30% FMF and 10% GBF led to a noteworthy improvement in the nutritional and antioxidant qualities of the noodles, as well as the prebiotic potential of the noodles with regard to L . plantarum , L . rhamnosus , and L . acidophilus . The implementation of this enrichment strategy has the potential to confer a multitude of health advantages.

Formation of trihalomethanes (THMs) through excessive chlorination in the supplied water and its carcinogenic nature is a public health concern in many parts of the world, including a couple of neighboring countries in Asia. However, the issue was not yet addressed either in the public health policy or in academia in Bangladesh. Therefore, the objectives of this study are to determine the THM concentration in supplied water, its multiple pathways to the human body, and an estimation of resultant carcinogenic risk to urban dwellers in six different regions of Dhaka city. Thirty-one supplied water samples were collected from 31 different water points located in Purana Paltan, Naya Paltan, Kallyanpur, Shyamoli, Malibagh-Rampura, and Panthapath regions in premonsoon time. Total chlorine and chlorine dioxide (ClO 2 ) and trihalomethane (THM) concentration were determined using UV-VIS spectrophotometer; total organic carbon (TOC), total inorganic carbon, and total carbon concentration were measured using TOC analyzer, and chloroform concentration was determined by applying gas chromatography-mass spectroscopy (GC-MS-MS) in the supplied water samples. Research findings indicate that THM concentration exceeded the USEPA acceptable limit (80 ppb) in all regions except Panthapath. Study results showed that carcinogenic risk via ingestion was higher than the USEPA acceptable limit of 10 −6 . Carcinogenic risk via dermal absorption and inhalation exposure was lower according to USPEA acceptable limit. To conclude, this study represents the current knowledge about THM concentration in supplied pipeline water and adverse health risk, which signifies that regulatory measures should be taken to reduce the THM concentration.

Research Question: This paper investigates how a firm responds to tax reforms on corporate capital structure decisions. The TCJA 2017 represents one of the most significant tax reforms in the U.S. history, reducing the corporate income tax rate from 35 per cent to 21 per cent while introducing some major provisions, such as bonus depreciation, interest deductibility limits, and restrictions on NOL carry forward, which could have a joint effect on corporate capital structure decisions. Based on traditional capital structure theories, we hypothesized that such a significant tax rate reduction, including the addition of some restrictive provisions, would motivate companies to rely less on debt financing relative to internal financing or equity financing due to decreased tax shield benefits. Methodology: To test our hypotheses, we employ a panel regression model with firm and year-fixed effects. Our sample consists of 42,598 firm-year observations spanning from 2014 to 2020. We utilize multiple proxy measures for capital structure decisions, including short-term debt ratio, long-term debt ratio, and total leverage. We control for firm-specific factors that might influence capital structure choices. We conduct additional analyses based on firms’ financial distress levels (using Altman’s Z-score) and financial flexibility, measured by cash holdings. Findings: Contrary to expectations derived from static trade-off theory, we find that firms’ dependence on external sources financing increases in post-reform periods relative to pre-reform periods. The positive relation between tax reform and short-term financing is more pronounced in financially distressed firms, while safer firms tend to decrease their reliance on short-term financing in the post-reform periods. In contrast, firms with greater financial flexibility exhibit greater reliance on long-term debt in post-reform periods than less financially flexible firms. Originality/Value: This study provides the first comprehensive empirical investigation of TCJA 2017’s impact on corporate capital structure decisions. Our findings contribute to the capital structure literature by providing evidence consistent with dynamic trade-off theory rather than static trade-off models. The results have important implications for policymakers evaluating the effectiveness of tax reforms in influencing corporate financial behavior and for corporate financial managers making capital structure decisions in changing tax environments.

This study examines the role of corporate governance mechanisms in the handling of cash reserves among firms in the ASEAN region. A panel regression was employed along with the Generalized Method of Moments approach on a sample of 648 listed firms from the ASEAN markets for 2005–2015. We documented that strong governance mechanisms, including a lower managerial ownership, a higher proportion of board independence and founder-Chief Executive Officer (CEO), positively impact cash holdings (CH), indicating lower agency cost and supporting the interest alignment hypothesis. In contrast, higher level of managerial and board ownership, bigger board and dual leadership structure negatively affect CH, supporting the entrenchment hypothesis. The negative effect of managerial entrenchment on CH is mitigated with a higher proportion of independent board and founder-CEO. Robustness tests show that CEO-duality becomes more important while founder-CEO becomes less important in countries with weak investors’ protection. These findings support the idea that a strong governance mechanism plays an important disciplinary role to mitigate the effect of agency conflicts on the cash management policy.

The traditional role of banks as intermediaries has been transferred to a vast array of businesses, creating many sources of income. The present study examines the impact of income diversification on bank risk. A total of 565 commercial banks from 50 countries were examined. A dynamic panel data analysis using Maximum Likelihood with Structural Equation Modelling was performed. The study found that income diversification has no significant effect on risk-weighted assets, while it reduces the insolvency risk and liquidity risk of the bank. Multiple proxies were utilized to measure bank risk to increase the robustness of the study. The study stressed the importance of income diversification and efficient capital allocation across various investment projects to survive in a highly competitive environment. Overall, this study provides new insights into the contradictory relationship between income diversification and bank risk in the global context. This would assist in developing strategies and policies to reduce risk and increase stability in the banking sector.

In this study, we aimed to explore the oral and emotional health challenges experienced by a sample of refugees in Massachusetts across different stages of resettlement using a mixed methods approach. We collaborated with two Federally Qualified Health Centers to identify and recruit participants for either surveys (n = 69) or semi-structured interviews (n = 12). Data collection was conducted in 2018. We performed descriptive statistics using STATA 14, and analyzed the interviews using qualitative methods. Overall, cost and lack of structure were the largest barriers identified for accessing dental care in participants' home and host countries. In the US, participants reported receiving state-provided public health insurance, but still experienced disrupted access to dental care due to coverage limitations. We identified several mental health risk factors that may affect participants' oral health, including trauma, depression, and sleeping problems. Despite these challenges, participants also identified areas of resilience and adaptability in both attitude and actions. The themes identified in our study suggest that refugees have attitudes, beliefs, and experiences that contribute to their perspectives on oral health care. While some of the reported barriers to access dental care were attitudinal, others were structural. Access to dental care in the US was reported to be structured and available, but with limited coverage issues. This paper underscores the oral and emotional health aspects of refugees for future considerations and planning of appropriate, affordable and cost-effective policies in the global health care systems.

Organizational citizenship behavior (OCB) can improve organizational effectiveness. Individual altruism and commitment to the organization are at the core of OCB. This study aimed to examine the impact of organizational commitment and demographic factors on OCB in the Malaysian financial sector. The cross-sectional study targeted 280 employees from diverse backgrounds and positions across banking and non-banking financial institutions following conventional as well as Islamic Sharia principles in Malaysia. The respondents include individuals from management levels (upper management, middle management, non-management) and divisions (finance, operations, retail/corporate banking, and others). Data analysis included multiple regression analysis and ANOVA. The findings reveal a complex interaction where organizational and normative commitment do not significantly predict OCB, while affective commitment shows a significant positive correlation with OCB. The study revealed that employees with higher emotional attachment to their organization exhibit more OCB (r = 0.155, p < 0.009). In addition, demographic factors, such as education (r = 0.025, p < 0.067), age (r = 0017, p < 0.003), tenure (r = 0.107, p < 0.003), and management level (r = 0.17, p < 0.004) emerge as positive influencers of OCB. Thus, higher education levels, older employees, longer tenure, and managerial positions are linked to higher levels of OCB. At the same time, no significant gender-based differences are observed in employees’ OCB. The findings imply that organizations should emphasize building emotional connections with employees through supportive leadership and a positive work environment to enhance organizational effectiveness.