Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world's new normal.
The objective of the present study was to isolate and identify infectious bursal disease viruses (IBDVs) from broiler and layer chickens of outbreaks of infectious bursal disease (IBD) in three districts of Bangladesh. A total of 70 bursal samples were collected from dead broiler (n=40) and layer (n=30) chickens showing specific lesions of IBD from seven commercial poultry farms of three different districts (Mymensingh, Chittagong and Tangail) of Bangladesh during the year 2007. Five representative bursal samples from each farm were used for the isolation of IBDVs using 9-day-old embryonated eggs of seronegative flock of layer birds and for identification the samples were subjected to agar gel immunodiffusion test (AGIDT), immunohistochemistry (IHC) and reverse transcription-polymerase chain reaction (RT-PCR). Out of 35 bursal samples, IBDVs were successfully isolated from 28 (80%) samples. By AGIDT, 32 (91.4%) samples were found positive for IBDV antigen. Results of AGIDT clearly indicated that IBDVs detected in 29 bursal samples of six affected farms were identical to each other but not to IBDVs present in the remaining three samples of another farm. Indirect immunoperoxidase staining of the bursal sections revealed the presence of IBDV antigen in 32 (91.4%) samples and the IBDV antigen was detected mainly in the cortex of the lymphoid follicles of the bursal tissues. In histopathology, cell depletion, atrophy and necrosis were observed in many bursal follicles with severe edema of interfollicular septa. Of the 35 bursal samples, 34 (97.1%) samples generated 254 bp product by RT-PCR. In conclusion, the results of virus isolation and identification by AGIDT, IHC and the analysis of viral genome by RT-PCR confirmed the outbreaks of acute IBD in commercial poultry of Bangladesh. Moreover, histopathological findings and results of AGIDT gave a clear indication that the isolates from six outbreaks were different from classical strain and it seems to be of very virulent strain. On the other hand, the isolates from the other outbreak were similar to the classical strain.
Brucellosis is the most important bacterial disease of livestock in Bangladesh. The present study was conducted to determine the seroprevalence of brucellosis in goat and sheep in Mymensingh and Bogra districts of Bangladesh using slow agglutination test and Rose Bengal test as screening test and indirect enzyme linked immunosorbent assay as confirmatory test. Questionnaire based data on age, gender, area, client's complaint, number of animals in herds, disease history, reproductive problems such as abnormal uterine discharge, abortion or previous abortion in sheep and goat and their reproductive diseases were recorded. A total of 200 sera samples were collected from 80 sheep and 120 goats. The prevalence of brucellosis in goat was 2.50% and 1.25% in sheep. Positive reactors were only detected in female of both goat and sheep. In this study, there existed a significant association among abortion and the prevalence of brucellosis (p < 0.01). The prevalence of brucellosis in sheep and goat in Bangladesh is not negligible, and it is therefore worth considering the adoption of preventive measures.
Uddin, Mohammad Jasim;Rahman, Md Siddiqur;Akter, Sayeda Hasina;Hossain, Mohammad Arif;Islam, Md Taohidul;Islam, Md Ariful;Park, Jin-Ho;Song, Hee-Jong
한국동물위생학회지
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제30권4호
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pp.511-525
/
2007
A seroprevalence study of small ruminant brucellosis was conducted in sheep and goat rearing selected areas of Mymensingh district and Dhaka district, Bangladesh, from March, 2005 to May, 2006. Sera from 62 sheep and 300 goats were tested by rose bengal plate test (RBPT), plate agglutination test (PAT), tube agglutination test (TAT) and mercaptoethanol test (MET). Out of the 62 sera tested 3.25% (n = 2) were positive to RBT, PAT and TAT and 4.84% (n = 3) were positive MET. In case of 300 goats, 1.67% (n = 5) were positive to RBT and PAT, 2% (n = 6) were positive to TAT and 2.33% (n = 7) were positive to MET. This investigation is the first of its type to be performed in small ruminants in Bangladesh. Higher prevalence rate (8.0 %) was found in BAU nutrition farm in case of sheep and 10 % in Bangladesh Agricultural University (BAU) Veterinary Clinic in case of goat while lower prevalence (0.0 %) was recorded in Pharmacology project and BAU adjacent villages in case of sheep and (0.0 %) in Dhamrai upazila in case of goats respectively. Brucella antibodies were more prevalent in sheep (8.84 %) than in goat (2.33 %).
Al Maruf, Abdulla;Paul, Ashit Kumar;Bonaparte, Napolean;Bhuyian, Mosharrof Hossain;Shamsuddin, Mohammed
한국수정란이식학회지
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제29권2호
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pp.189-194
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2014
The reproductive disorders are the major causes of reproductive infertility in cows that affect the total annual calf crop, resulting in great economic loss in Bangladesh. The aim of the study was to find out the reproductive disorders (RD) in dairy cows that markedly influences the reproductive performances in aspect of Bangladesh. A total number of 1658 dairy cows were selected according to their body condition score (BCS) in different farms at the southern part of Bangladesh during the period of 2011 to 2012. The preliminary data (basic information) were collected directly from the dairy farmer's record books and asking questions according to a prescribed questionnaires as well as the diagnosis of RD was presumptively confirmed on the basis of history, clinical signs and examination of animals by ultrasonography and others necessary tools. There are thirteen major reproductive disorders were identified. Overall prevalence of reproductive disorders at that area were 23%, among of these anoestrus 5.1%, repeat breeder 3.7%, metritis 4.4%, poor heat detection 1.6%, ovarian cyst 0.36%, retain placenta 4.6%, dystocia 0.97% and pyometra 0.24%. It is indicated that anoestrus and retention of placenta after calving was most hazardous cause of infertility whereas the metritis and repeat breeder were the second line of consequence. RD had shown significantly higher incidence in low BCS (${\leq}2$) than that of fair (2.5) and very good (${\geq}3{\sim}3.5$). In conclusion, the highest RD especially anoestrus and retention of placenta is very alarming for reproductive loss which might be needed further research to identify the specific cause of these disorders for establishment a profitable dairying and dairy population.
The pregnancy rate in indigenous ewes inseminated with frozen-thawed Suffolk semen following natural and synchronized estrus was determined. The serum Progesterone and Estrogen concentration and vaginal electrical resistance (VER) of ewes at the time of Artificial Insemination (AI) were observed as successful pregnancy determinants. 21 healthy ewes were selected for this experiment during January-April, 2017. 10 ewes were inseminated in natural estrus. Whereas, 11 ewes were inseminated after estrus synchronization using intravaginal sponges containing 60 mg medroxyprogesterone acetate. Trans-cervical Al (TCAI) was performed in all ewes within 12-16 hours of observed heat. Prostaglandin E1 analogue impregnated vaginal sponge was used for cervical relaxation 6-8 hours before insemination. Pregnancy was diagnosed through trans-abdominal ultrasonography after 40 days of AI. The pregnancy rate of ewes in synchronized estrus was higher (54.5%) than in natural estrus (30%). Higher serum Progesterone level (0.90 ± 0.02 ng/mL) and significantly (p < 0.001) lower VER (257.78 ± 10.11 ohm) were observed at the time of AI in ewes becoming pregnant. Results suggest that higher Progesterone concentration and lower VER could be considered as pregnancy indicators. Oestrous synchronization could be implemented to increase the pregnancy rate in ewes.
The aim of the study was to reveal the scope and benefits derives from establishing carbon forests in a country like Bangladesh. Carbon forestry is the modernized forestry practice that evolves no cutting of trees or vegetation rather conserves them in the wood. Trees might be the source of carbon sink at large scale by establishing carbon forests. To find out how and in what extent forests of Bangladesh could contribute to global emission reduction, tree species of economic importance were taken into account about their carbon sequestration potential. Data source was a secondary one. Bangladesh has subtropical evergreen and deciduous forest tree species. Here trees can sequester almost 45-55 percent organic carbon in their biomass. On an average, trees in different types of stands can sequester 150-300 tC/ha. Carbon value of these forests might be 7,500-15,000 USD per hactre (assuming 50 USD per equivalent $tCO_2$). Thus, accounting tree carbon credits of total forested lands of Bangladesh, there might be a lump sum value of $1.89{\times}10^{10}-3.79{\times}10^{10}$ USD. If soil carbon is added, this amount would jump. Alternatively, there are two times higher spaces as marginal lands than this for starting carbon forestry. However, carbon forestry concept is still a theoretical conception unless otherwise their challenges are addressed and solved. Despite of this, forests of Bangladesh might be the key showcase for conserving biodiversity in association with carbon capture. Protected areas in Bangladesh are of government wealth, however, degraded and denuded waste and marginal lands might be the best fit for establishing carbon forests.
Al Mahmud, Nasim;Rahman, Hassan Md. Hafizur;Mostakim, Golam Mohammod;Khan, Mohd. Golam Quader;Shahjahan, Md.;Lucky, Nahid Sultana;Islam, M. Sadiqul
Fisheries and Aquatic Sciences
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제19권1호
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pp.5.1-5.7
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2016
The study was conducted to know the cyclic changes in gonadal maturation and to investigate the developmental stages of oocytes and testicular germ cells of an air-breathing fish, Channa striata. Fish were sampled monthly from lentic and lotic environments of three geographical locations of Bangladesh from December to November and the histological analysis of their gonad was done to evaluate the objectives. The highest mean GSI was $5.95{\pm}0.20$ for female in July and $0.14{\pm}0.01$ for male also in July showing that the gonadal development reached its peak during this month. The highest mean oocyte diameter was $1257.50{\pm}24.17{\mu}m$ observed in July implying that the oocyte reached maturity in this month. Histological study of ovary revealed the evidence of early yolk granule stage and late yolk granule stage from April to July. In case of male four stages of spermatogenesis were distinguished and spermatozoa were highly abundant in June and July. So the monthly pooled values of GSI and the analysis of gonadal histology indicated that the peak breeding season of C. striata occurred in July in the lentic and lotic environments. Samples collected from lentic and lotic habitats are suggestive of no difference in the development of the gonad. The results of the present study will be useful for selective breeding programme, conservation and sustainable fishery management of C. striata in its natural habitat.
Purpose: This study aimed to evaluate the profitability of four selective mechanization systems in rice cultivation. Methods: Field experiments were conducted in the farmers' field during the wet season (June to November) of 2015 in Bangladesh. Mechanization systems were applied to evaluate four different selective levels (treatment) in eleven consequent operations. Seedlings were raised in a traditional seedbed and trays for manual and mechanical transplanting, respectively. Land preparation, irrigation, fertilizer, pesticide, carrying, and threshing and cleaning operations were performed using the same method in all the experimental plots. The mechanical options in the transplanting, weeding, and harvesting operations were changed. The mechanization systems were $S_1$ = hand transplanting + hand weeding + harvesting by sickle, $S_2$ = mechanical transplanting + Bangladesh Rice Research Institute (BRRI) weeder + reaper, $S_3$ = mechanical transplanting + BRRI power weeder + reaper, and $S_4$ = mechanical transplanting + herbicide + reaper. This experiment was performed in a randomized complete block design with four replications. Power tiller, rice transplanter, BRRI weeder, BRRI power weeder, self-propelled reaper, BRRI open drum thresher, and BRRI winnower were used in the respective operations. Accordingly, the techno-economic performances of the different technologies were calculated and compared with those of the traditional system. Results: The mechanically transplanted plot produced 6-10% more yield than the hand transplanted plot because of the use of tender-aged seedlings. Mechanical transplanting reduced 61% labor and 18% cost compared to manual transplanting. The BRRI weeder, BRRI power weeder, and herbicide application reduced 74, 91, and 98% labor, respectively. The latter also saved 72, 63, and 82% cost, respectively, compared to hand weeding. Herbicide application reduced the substantial amount of labor and cost in the weeding operation. Mechanical harvesting also saved 96% labor and 72% cost compared to the traditional method of harvesting using sickle. Selective mechanization saved 15-17% input cost compared to the traditional method of rice cultivation. Conclusions: Mechanical transplanting with the safe use of herbicide and harvesting by reaper is the most cost- and labor-saving operation. The method might be the recommended set of selective mechanization for enhancing productivity.
Ahmad, Md. Tanvir;Nandita, Drishti;Maruf, Tanvir Mohammad;Pabitra, Mohammad Hasanuzzaman;Mony, Sabrina Islam;Ali, Md. Shawkat;Ahmed, Md. Sarwar;Bhuiyan, Mohammad Shamsul Alam
한국가금학회지
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제48권2호
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pp.59-67
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2021
This study investigated the morphological features, growth, and meat yield performance of Pekin (P), Nageswari (N), and their reciprocal F1 crossbreds (P♂×N♀ and N♂×P♀). A total of 301-day-old ducklings were reared in four different pens up to 20 weeks of age under intensive management conditions. Feeding and management practices were similar for all individuals throughout the experimental period. The morphology and plumage pattern of F1 crossbreds were similar to those of indigenous Nageswari ducks because of the dominant inheritance of the extended Black allele (E locus). Genotype had significant differences (P<0.05) among the four genotypes in morphometric measurements, except wing and shank length. Growth performance was highly significant among the four genotypes (P<0.001) from one-day to 12 weeks of age. The average live weights of P, N, P♂×N♀ and N♂×P♀ crossbred genotypes at 12 weeks of age were 2038.35±29.74, 1542.44±33.61, 1851.85±28.59 and 1691.08±27.80 g, respectively. Meat yield parameters varied significantly (P<0.05) among the different genotypes for all studied traits, except for liver and gizzard weight. Moreover, no significant differences (P>0.05) were observed between P and P♂×N♀ crossbred for important meat yield traits such as hot carcass weight, dressing%, back half weight, drumstick with thigh weight and breast meat weight. Remarkably, the P♂×N♀ crossbreed possesses 50% native inheritance, which contributes to better adaptation in a hot-humid environment. Our results revealed that the P♂×N♀ genotype could be suitable for higher meat production with better adaptability in the agro-climatic conditions of Bangladesh.
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