Pathogenicity and Molecular Characterisation of the VP2 Gene of Infectious Bursal Disease Virus

Pathogenicity of four infectious bursal disease virus (IBDV) isolates was studied on specific-pathogen-free (SPF) chickens. Chickens inoculated with isolates 92/04, 94/B551 and 97/61 developed severe clinical manifestations with a high mortality ranging from 70-80%, whereas the 94/273 isolate caused 10% mortality. However, regardless of the isolates, significant differences (p< 0.05) were noted in the bursal scoring lesions and bursa to body weight ratio index in the infected groups in comparison to the control groups. The isolate 94/273 had limited and comparatively less haemorrhagic lesions in the bursal tissues. However, the presence of severe haemorrhagic lesions in the bursal tissues along with the non-bursal tissues (muscles, thymus, spleen and at the junction of proventriculus and gizzard) were found only in the 92/04, 97/61 and 94/B551 isolates. The VP2 gene (1351 bp) of the isolates (92/04, 94/273 and 94/8551) was amplified and cloned and the sequences were compared with other 18DV strains. All the isolates have the unique amino acid residues at positions P222A, V2561, and L2941 as found in other vvlBDV strains. Restriction fragment length polymorphism (RFLP) and sequence analysis of the VP2 hypervariable region also indicated that all the isolates can be classified as vvlBDV based on the presence of Sspl and Taql sites at the nucleotide positions 1011 and 833, respectively. All the isolates except 94/273 also have a Styl site at nucleotide position 888. The absence of Styl site in this isolate is associated with amino acid substitution at 254 from G to S in variant strain. The 94/273 also has an amino acid substitution at 270 from A to E as found in apathogenic IBDV. Thus, this is a first report on the isolation of vvlBDV with some genotypic characteristic of variant and apathogenic IBDV strains. The 94/B551 also has one amino acid substitution at position 300 E to S, which is uncommon among other vvlBDV isolates. Based on the RFLP analysis the Malaysian (92/04, 941273 and 97/61) and Bangladeshi (94/B551) isolates can be differentiated using the restriction enzymes Pstl, Mbol and Taql. The deduced VP2 amino acids encoded by 92/04 is identical to the vvlBDV strains from Israel, Japan and UK, whereas the other isolates (94/273 and 94/B551) have one to three amino acid substitutions, indicating that the vvlBDV is evolving. However, the phylogenetic analysis suggested that the isolates are very close to each other and all of them may have derived from same origin as the vvlBDV strains isolated from China, Japan and Europe

Three essays on target costing : customer-oriented product development and role of product designers

Thesis (Ph. D. in Management Science and Engineering)--University of Tsukuba, (A), no. 2496, 2001.3.23Includes bibliographical reference

Value-based measure: an application of EVA in small manufacturing company in Bangladesh

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.Economic Value Added (EVA), Market Value Added (MVA), Cost of Capital (COC), Net Operating Profit After Tax (NOPAT), Small Manufacturing Companies, Performance Measures, Tailored EVA, Generally Accepted Accounting Principles (GAAP)

Factors Influencing the Choice of Sophisticated Management Accounting Practices - Exploratory Evidence from An Emerging Market

This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and different descriptive and inferential statistical tools have been used to test relevant hypotheses. The findings of the study are helpful for the management accounting practitioners, academics, and researchers to understand the current state of management accounting practices in an emerging market. In addition, the study brings an extension to existing literature by exploring potential causal relationship between sophistication in applying management accounting tools and satisfaction of management accounting practitioners. This study confirms that there is a missing link between practitioners’ satisfaction and SMAP. It gives a signal to the market that the critical decision-making process is not supported by tactical exercises and market lacks professionalism greatly which may act as an obstacle to develop a competitive business environment

The Association between Project Success and Project Initiation Phase: A Study on Some Selected Projects in Bangladesh

The purpose of this study is to examine empirically the association between the different phases of project initiation process and the project success in the environment of Bangladesh. The study samples 50 companies, local and foreign, operating in real estate, garments, and electronics sector in Bangladesh. The result of the study indicates that most of the factors in the project initiation process have significant positive relationship to the project success other than project taken based on opportunity and feasibility study done by specialized firms. The study is important to managers, policymakers, and academics as it demonstrates which factors of project initiation process contribute significantly to the successful completion of a project. There is no research on the association between the different phases of project initiation process and the project success in Bangladesh. This study extends the literature by demonstrating the impact of different phases of project initiation process on project success. Key Words: Project Success; Business Case; Project Initiation; Project office; Project Phase review

Value-based measure: an application of EVA in small manufacturing company in Bangladesh

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it

Value-based measure: an application of EVA in small manufacturing company in Bangladesh

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time. This paper evaluates Economic Value Added (EVA) as a smart and powerful alternative to traditional performance measures like gross margin, percentage change in sales, net margin etc. in a small manufacturing company perspective. Small manufacturing companies are the focus of the study, as most of the people in such companies believe that EVA is truly designed for large companies and the equation of EVA cannot be applied in small companies due to the non-availability of required data. This paper results in a typical model applicable to small manufacturing companies where all adjustments and other technicalities are discussed with a real life example. Finally, the possible advantages and opportunities of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it

A Volatile, from Validamycin Producer

Streptomyces hygroscopicus subsp. limoneus JCM 4911 , a validamycin producer was found to produce a volatile in the validamycin producing medium . The volatile was produced only by the organism which could form abundant aerial mycelium during the growth phase for one to two days of the culture and, thereafter, it decreased. Maximum production (3.88μg/ml) of the volatile was found in two-days' cultured broth with the conditions for validamycin production. On the contrary, the validamycin production started at around two days into the culture and increased up to five to seven days of the culture with maximum production of 440μg/ml. The volatile was extracted with n-pentane from the culture broth of S. hygroscopicus subsp. limoneus JCM 4911 and was identical with n-hexanol by GC-MS analysis.バイダマイシンA（以後VM-Aと略称する）はStreptomyces hygroscopicus subsp. limoneusによって生産されるアミノ酸糖体抗生物資の一つで、Pellicularia saskiiによって惹起されるイネ紋枯病の防除ばかりでなく、そ菜苗立枯病、白絹病などにも防除効果を示す低毒性農薬として広く用いられている。我々はこの抗生物質生産時にその培養液中に芳香性揮発物質が生成されることを見いだした。従来、多くの放線菌代謝産物として土壌臭物質が分離され、ジオスミン、メチルイソボルネオールなどと同定されている。しかし、放線菌培養液中に芳香性揮発物質の報告はなく、特にVM-A生成菌とその変異株による芳香性揮発物質の生成、VM-A生成、気菌糸の形成の関係に興味が持たれた。我々はこれらの微生物の発酵液からその揮発物質を分離し、同定を試みた。本報告では、VM-A生成菌からその揮発物質を分離・同定すると共にその変異株の揮発性物質、VM-Aの生成、既知抗生物質に対する感受性および気菌糸の形成の関係について述べる

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An Example of Delay and Resistance

Purpose - This paper examines public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the central government of Bangladesh. Design/Methodology/Approach - Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice. Findings - Different approaches towards the Cash Basis IPSAS are now distinct in the central government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies. Practical implications - The paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms , such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity , and that they are interested in engaging with the reform process. Originality/value - Firstly, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the central government of Bangladesh

Detection of avian leukosis virus using polymerase chain reaction and enzyme linked immunosorbent assay

The applications of polymerase chain reaction (PCR) and enzyme linked immunosorbent assay (ELISA) in detecting avian leukosis virus (ALV) subgroups A and J were studied in a flock of breeder chickens. Out of 74 chickens tested 9, 36, 13 and 16 were found positive for both p27/gp85, negative for both, positive for p27 and positive for gp85, respectively. All the chickens that were found positive for p27 antigen were also positive for subgroup A proviral DNA. Although 25 chickens were positive for subgroup J gp85 antibody, none of the chickens were found positive for subgroup J proviral DNA. Hence, detection of p27 antigen from cloacal swab was found to correlate more with detection of proviral DNA. However, none of the chickens were found positive for viral RNA and did not shed infectious viruses. In conclusion, accurate diagnosis of ALV infection requires more than one laboratory test for confirmation