National Livestock Development Policy

NATIONAL LIVESTOCK DEVELOPMENT POLICY 1. Introduction Livestock plays an important role in the national economy of Bangladesh with a direct contribution of 2. 95% percent to the agricultural GDP (Bangladesh Economic Review, 2006) and providing 15 percent of total employment in the economy. The livestock sub-sector that includes poultry offers important employment and livelihood opportunities particularly for the rural poor, including the functionally landless, many of whom regard livestock as a main livelihood option.About 75 percent people rely on livestock to some extent for their livelihood, which clearly indicates that the poverty reduction potential of the livestock sub-sector is high. According to Bangladesh Economic Review, (2006), the growth rate in GDP in 2004-05 for livestock was the highest of any sub-sector at 7. 23%, compared to 0. 15% for crops, and 3. 65% for fisheries sub-sector. These changes have been prompted by a rapid growth in demand for livestock products due t o increase in income, rising population, and urban growth.It is an established fact that high quality animal protein in the form of milk, meat and eggs is extremely important for the proper physical and mental growth of a human being. In Bangladesh, around 8% of total protein for human consumption comes from livestock (BBS, 2000). Hides and skin of cattle, buffaloes, goats and sheep is a valuable export item, ranked third in earnings after RMG and shrimp. Surprisingly, Bangladesh has one of the highest cattle densities: 145 large ruminants/km2 compared with 90 for India, 30 for Ethiopia, and 20 for Brazil. But most of them trace their origin to a poor genetic base.The average weight of local cattle ranges from 125 to 150 kg for cows and from 200 to 250 kg for bulls that falls 25-35% short of the average weight of all-purpose cattle in India (â€Å"Agriculture for 21st Century in Bangladesh† by Z. Karim, 1997). Milk yields are extremely low: 200-250 litre during a 10-month lac tation period in contrast to 800 litre for Pakistan, 500 litre for India, and 700 litre for all Asia. Despite highest cattle densities in Bangladesh, the current production of milk, meat and eggs are inadequate to meet the current requirement and the deficits are 85. , 77. 4 and 73. 1% respectively (DLS, 2000). If 5% GDP growth rate is considered then the current production of these commodities need to be increased 2. 5 to 3. 0 times by the year 2020 to feed the growing population in the country. This illustrates how urgent is the need to increase the production of milk, meat and eggs. The PRSP (Poverty Reduction Strategy Paper) stresses the importance of the livestock sub-sector in sustaining the acceleration of poverty reduction in the country. The dynamic potential of this emerging sub-sector thus requires critical policy attention.In the past, due importance was not given to the development of the livestock sub-sector despite its significant contribution to the national economy. In the Financial Year 2006-07 the livestock sub-sector received only about 1. 0 percent of the total budget allocation, or only about 3. 5 percent of the agricultural sector budget. Though production of animal protein has maintained an upward trend, daily per capita availability of animal protein presently stands at around 21 gm meat, 43 ml milk and 41 eggs vis-a-vis the recommended intakes of 120 gm meat, 250 ml milk and 104 eggs.Shortage of quality inputs, inadequate services and physical infrastructure, institutional weaknesses in terms of weak regulatory framework and enforcement, limited skilled manpower and resources, and inadequate research and technological advancement are all continuing to act as constraints to livestock development. The growth opportunities in the livestock sub-sector vary significantly among the species.Qualitative rather than quantitative development of large ruminants (cattle and buffalo), a parallel increase of the productivity and population size of the small ruminants (goat and sheep), and poultry keeping emerges as promising to offer substantial growth potentials with a positive impact on nutrition, employment and poverty alleviation. Research and technological development merit priority to counteract allied problems in the fields of feed, breed and disease and meet the challenge of the country’s livestock sector in the 21st century National Livestock Development Policy has been prepared to address the key hallenges and opportunity for a comprehensive sustainable development of the Livestock sub-sector through creating an enabling policy framework. 2. Objectives of the National Livestock Development Policy The general objective of the National Livestock Development Policy: To provide the enabling environment, opening up opportunities, and reducing risks and vulnerability for harnessing the full potential of livestock sub-sector to accelerate economic growth for reduction of rural poverty in which the private sector wil l remain the main actor, while the public sector will playa facilitating and supportive role.The specific objectives of the National Livestock Development Policy: 1. To promote sustainable improvements in productivity of milk, meat and egg production including processing and value addition; 2. To promote sustained improvements in income, nutrition, and employment for the landless, small and marginal farmers; and 3. To facilitate increased private sector participation and investments in livestock production, livestock services, market development and export of livestock products and by-products. 3. Legal Status of the National Livestock Development PolicyAll the government and autonomous organizations, multi-national institutions, NGOs, CBOs (community based organizations), and persons who are working within the geographical territory of Bangladesh for the management, development and conservation of Livestock resources, import-export or other business related to the livestock sub-sec tor will be under the preview of National livestock Development Policy. 4. Scope of the National Livestock Development Policy The following ten critical areas have been identified for formulating the National livestock Development policy: i.Dairy Development and Meat Production: ii. Poultry Development; iii. Veterinary Services and Animal Health; iv. Feeds and Animal Management; v. Breeds Development; vi. Hides and Skins; vii. Marketing of Livestock Products; viii. International Trade Management ix. Access to Credit and Insurance; and x. Institutional Development for Research and Extension The key policy issues for each of these critical areas are outlined in the following section: 4. 1Dairy Development and Meat Production Dairy Development The opportunity for development of large-scale dairy is limited in Bangladesh due to scarcity of land.However, the potential for development of smallholder dairy is high. Over the last few years, small-scale dairy farming has increased significan tly with the support of credit, feed, veterinary services and provision of self-insurance systems. Small-scale dairy farming provides employment for the poorer segments of the population. The availability of this form of traditional self-employment to rural dwellers, not least women, is important where there is scarcity of alternative income generating opportunities. Smallholder dairy thus widens the scope for the poor with limited access to land to enhance their income.Dairy animals can playa crucial role in household food security, through improved income and nutritional of the low-income groups. Daily farming in Bangladesh is affected by myriads of constraints such as: (i) limited knowledge and technical skills of smallholder dairy farmers; (ii) scarcity of feeds and fodder; (iii) poor quality of feeds; (iv) frequent occurrence of diseases; (v) limited coverage of veterinary services including poor diagnostic facilities; (vi) lack of credit support; (vii) limited milk collection and processing facilities and low prices at collection points; (viii) lack of insurance coverage; (ix) absence of market nformation; (x) lack of appropriate breeds; and (xi) absence of a regulatory body. Policy framework for dairy development is: 1. Cooperative dairy development (Milk Vita model) would be expanded in potential areas allover the country; 2. Successful pro-poor models for community-based smallholder dairy development including appropriate contact farming schemes would be replicated; 3. Smallholder dairy farming, integrated with crop and fish culture would be promoted; 4. Supply chain based production, processing and marketing of milk and milk products would be promoted; . A National Dairy Development Board would be established as a regulatory body to promote dairy development; 6. â€Å"National Dairy Research Institute† would be established to carryout research in various aspects of dairying. Meat Production Around 3. 5 million cattle are slaughtered annually i n the country of which 40 percent are imported through cross-border trade. Around 15 million goats are slaughtered annually mostly of local origin. Of the total slaughter of cattle and goats, around 40 percent is performed during Eid-ul-Azha.Increased demand for quality meat, beef fattening has become an important income generating activity for small fanners, and a potentially important tool for reducing poverty. Beef fattening is considered to have high income generating potential, but faces constraints such as lack of appropriate breeds, knowledge gaps of farmers, lack of proper veterinary services and quality feeds. Most meat is handled under unsatisfactory sanitary conditions in both rural and urban areas. Enforcement of legislation relating to slaughtering or meat inspection is weak.There is generally poor pre-slaughter conditions, sanitation, removal of waste materials, and disposal of offal. The Black Bengal goat is a highly prolific local breed, resistant to many diseases an d can be easily raised under most environments on low quality feed and with little investments. Rearing of Black Bengal goat is an appropriate option for many subsistence farmers. Its demand is growing in both domestic meat markets and internationally for its skins and high quality leather goods.Policy framework for meat production: 1. Animal Slaughter Act, Animal Feed Act and Animal Disease Act would be approved and enforced in order to promote hygienic production of quality meat; 2. Butchers would be trained on scientific methods of slaughtering, meat processing and preservation techniques; 3. Development of beef breeds for increased productivity at farm level; 4. Development of backward and forward linkage system to help improvement of existing cattle fattening system into private enterprises; 5.Private sector would be encouraged to establish mechanized slaughter houses with Static Flaying Frame in Divisional cities; and Local Government would be encouraged to establish slaughter slabs in municipality and Upazila headquarters; 6. Production of Black Bengal Goats would be promoted by ensuring disease prevention, availability of quality bucks and semen for artificial insemination, and knowledge transfer through special projects; 7. Buffalo and sheep farming would be developed in selected high potential areas through special projects. 4. Poultry Development The backyard poultry units require minimum inputs and are often part of integrated crop- aquaculture-livestock farming systems. Their level of production is relatively low but profitability can be high due to low inputs costs and recycling of on-farm by-products. Commercial production systems use birds of improved genetic stock and reared under semi- intensive or intensive management. There are currently an estimated 120,000 commercial poultry farms in Bangladesh, supported by 04 Grand Parent Farms and 69 Parent Stock Farms.While the growth of the poultry industry has contributed to economic growth and inco me of commercial farmers, indiscriminate and unplanned growth of breeder farms and commercial poultry farms, particularly in and around cities and towns is creating environmental hazards. There are at present no guidelines for environmental protection and bio-security when establishing poultry farms. The use of antibiotics in feeds is thought to be common and a cause of public health concern.The constraints facing the sector in general include: (i) lack of infrastructure beyond the Upazila Head Quarters for providing services to poultry farmers; (ii) shortage of skilled manpower; (iii) shortage of quality chicks and breeding materials; (iv) shortage of poultry , feed/feed ingredients and high prices; (v) poor quality of inputs; (vi) lack of quality control facilities for medicine, vaccines and biological products, feed and feed ingredients, chicks, eggs and birds; (vii) drug and vaccine residues in poultry meat; (viii) shortage of vaccines; (ix) lack of organized marketing systems; (x) poor provision of veterinary services; and (xi) insufficient credit and capital especially for the poor. The possible threat of Avian Influenza exacerbates some of these concerns and shortcomings and would require additional measures to be taken. Policy framework or Poultry Development: 1. Successful pro-poor models would be replicated for semi-scavenging poultry development; 2. Formation of poultry smallholder groups, CBOs, and producers associations would be facilitated; 3. Quality control of poultry feeds and feed ingredients would be ensured through establishment of a legal body and enforcement of regulations; 4.Production and consumption of safe (antibiotic residue free) including organic meat and eggs would be promoted; 5. Criteria and guidelines would be established to ensure supply of quality day-old chicks; 6. Specific guidelines would be developed and enforced for establishing environment-friendly commercial poultry farms; Small commercial farms would be converted into profit oriented large farms following cooperative system. 7. Poultry farms of the DLS would be utilized as breeding and multiplication farms / centres for smallholder training, technology testing and demonstration etc 8. Smallholder production and marketing of ducks and minor poultry species (e. g.Quail, Goose, Pigeon, Guinea fowl) in selected areas would be promoted; 9. National Reference Laboratory for detection of Avian Influenza virus and other emerging diseases would be established; and 10. National Avian Flu Preparedness Plan would be implemented. 4. 3Veterinary Services and Animal Health Inadequate veterinary services are one of the major obstacles for livestock development in Bangladesh. The ratio of Veterinary Surgeons to farm animals and birds was estimated at I: 1. 7 million in 1995, and according to a 2003 estimate only 5-10 percent of farm animals receive routine vaccination. Private sector investment in the animal health sector remains low and is only expanding slowly .The quality and quantity of vaccines produced and delivered by the DLS are inadequate. The use of subsidies in vaccine production in present form is a possible deterrent to private investors. There is no. Independent authority to check the quality of domestically produced or imported vaccines. Vaccination is done in a haphazard manner without any strategic plan for controlling the targeted diseases. There are no provisions for movement control and quarantine during disease outbreak or epidemics. No registration is required for feed additives such as toxins binder, antibiotics, and vitamin- mineral premixes, animal protein, many of which are potentially detrimental to human health.Most of the drugs traders and shop keepers have no formal training on drug handling, transportation, storing and dispensing, and readily sell drugs such as antibiotics, hormones, and sedatives across the counter without prescription. Disease diagnostic facilities are limited. The DVH (District Veterinary H ospitals), Regional FDIL (Field Diseases Investigation Laboratories), and the CDIL (Central Disease Investigation Laboratory of DLS are responsible for providing diagnostic services. However, due to shortage of skilled manpower and non-availability of funds they cannot provide the intended services. There IS no provision for residue analysis of drugs, heavy metals, hormones, pesticides and toxins in foods of animal origin.There are only few local veterinarians trained in clinical pathology to diagnose diseases properly. The disease surveillance system is almost non-existent. ‘The Veterinary Public Health Unit in the DLS has the mandate to perform diagnosis, surveillance and control of zoonotic diseases, ensure food safety of animal origin, and liaison with the Health Department. The Unit is however, suffering from serious shortages of human capital, funding and laboratory facilities. It has no legal framework to implement its mandate. Coordination between animal and human heal th bodies is virtually non-existent. Veterinary research is similarly constrained due to shortages of staff and funds.Very limited fund is available for veterinary research. There are important areas of public goods services like veterinary epidemiology, veterinary public health, food safety and diagnostic techniques within which research needs to be expanded urgently. The Animal Quarantine Act was recently passed by the Parliament, but quarantine stations, manpower and funds to enforce the Act are not in place yet. Laws and Regulations are essential for high quality service delivery and quality assurance of products for trade. Some laws and regulations are in place but overall regulatory framework and implementation remain very weak. Policy framework for Veterinary Services and Animal Health: 1.Soft loans would be provided to accelerate the development of private veterinary services; 2. Community-based veterinary service would be developed through special projects; 3. An autonomous Quality Control Agency would be established to ensure quality of veterinary drugs, vaccines, feeds, feed ingredients and breeding tools and materials; 4. A licensing system for veterinary pharmacists and a quality monitoring system of veterinary services would be introduced; 5. Veterinary research would be strengthened in critical areas, particularly those related to provision of public goods and services; 6. Veterinary public health services would be strengthened and closer linkages with the Department of Health would be established; 7.Capacities of disease investigation network of DLS would be strengthened for disease surveillance, quarantine services and emergency planning to manage major disease outbreaks including Avian Influenza and other emerging diseases; 8. Specific strategy would be developed for controlling economically important trans-boundary animal diseases; 9. Veterinary Council would be strengthened to help ensure quality veterinary services; 10. â€Å"National Liv estock Health Disaster Committee† would be formed including all trade organizations to combat such crisis; 11. A separate â€Å"Veterinary Cell† would be established in Department of Drug Administration for facilitating decision making on veterinary drug registration and approval in Bangladesh. Animal Health Companies Association and related trade association would be included in the committee to represent the private sector. 12.Promote and encourage private sector to set-up compliant veterinary diagnostic center, clinics and hospitals to cater the needs of the farmers and other beneficiaries. 4. 4Feeds and Animal Management The acute shol1age of feeds and fodder is one of the single most impOJ1ant obstacles to livestock development in Bangladesh. The main constraints for feeds and feed management include: (i) shortage of feeds and fodder; (ii) scarcity of land for fodder production; (iii) seasonal fluctuations of feeds and fodder; (iv) low quality feed; (v) high feed p rices; and (vi) poor husbandry practices. Feed resources for large livestock are primarily derived from crop residues and cereal by- products as well as grasses, tree leaves and aquatic plants.Very little grain is available for animals. Feed concentrates contribute only a small portion of the feed. Feed resources for scavenging rural poultry comprise scattered grains from threshing floors, left over grains, pulses, broken rice, kitchen wastes, green grasses, insects, worms, left over boiled rice, etc. Because of increasing demand for human food land is intensively used for cereal production. Neither sufficient grazing land, nor spare land is available for growing fodder. This has resulted in shortages of quality forage for ruminant livestock, causing stunted growth, reproduction problems, reduced lactation, working inability, lower growth rates, and reduced productivity.Most of the dairy and poultry farmers are facing the problem of adulterated and inferior quality of commercial fee ds and feed ingredients. Feed labeling and control is inadequate. Most feed millers do not disclose the necessary information on the packaging with regards to feed composition, ingredients, date of manufacturing, date of expiry, storage guidelines, energy levels, and protein and vitamin contents. Feed millers are widely suspected of minimizing feed production costs either by use of inferior quality ingredients and/or inclusion of lower proportions of high value ingredients. Poor packaging materials contribute to reduced quality and shelf life. Policy framework for Feeds and Animal Management: 1.Feed and fodder development strategy would be developed for community- based fodder cultivation along roads and highways, rivers and embankments, in Khas lands, and in combinations with crops; 2. Necessary support would be provided to the private sector for utilization and promotion of crop residues, agro-industrial by-products and unconventional feed resources as animal feed; 3. An Animal Fe ed Act would be approved and implemented to ensure feed quality; and 4. Resources would be provided for training of dairy farmers on improved animal management and husbandry practices. 5. Organizational support system development for coordination of support services for smallholder dairy development in private sector; . Private sector support system development for strengthening manufacturing and marketing of feed and feed additives; 7. Human resource development. 4. 5Breeds Development Livestock development through the application of science-led methods of breeds and breeding in Bangladesh is still at a rudimentary stage. There is however enthusiasm for applying breeds and breeding interventions to enhance livestock performance. Lack of a national breeding policy, use of inappropriate breeds, weak infrastructure (human capacity, national service delivery, breeding farms), and limited technical knowledge has constrained the development of improved breeds.Available high yielding seed materials (in cattle and chicken industry) are mostly exotic and imported. However, not all of these imported exotic species adapt well under Bangladesh climatic conditions. There are a number of promising well-adapted native livestock breeds in the country (e. g. Red Chittagong cattle, Black Bengal goat, Bengal sheep, Naked Neck chicken etc), which could be developed into high yielding breeds through cross breeding in a systematic manner. Importation of inappropriate genetic material coupled with indiscriminate crossbreeding and a clear neglect of indigenous breeds has created a situation, where a number of native breeds of livestock are under threat of extinction.Unplanned and sporadic attempts that were made for breed improvement of various species failed, because the initiatives were not based on thorough breed/ genotype testing results and not based on well-thought out and sound breeding goals, breeding criteria, animal recording systems, animal evaluation procedures, and anim al selection and mating plans. Breeds and breeding program inherently requires heavy initial investments and regular and timely flow of resources. Sustained funding support for breeding work has not been forthcoming. As a result, the limited expertise available in this field remains underutilized. There is no regulatory body or national Breeding Act to regulate breed imports, prices of breeding materials, merits and quality of breeds, breeding materials and breeding services. Within the existing cattle breeding services (including artificial insemination), farmers have little or no idea of the merit and quality of the semen being provided for insemination.The same is true for other species such as goats and buffaloes, and applies also to imported germplasm (live animals, semen, embryos, etc). Policy framework for Breeds Development: 1. A National Breeding Program would be finalized and approved; 2. Conservation and utilization program of potential indigenous breeds for poor smallhol ders in the pertinent locality would be developed; 3. A comprehensive human resource development program in animal breeding would be developed; 4. Frozen semen production unit would be established for wide scale artificial insemination of Black Bengal Goats to face the challenge of service storage of proven buck throughout the country; 5. Breeders Association’ would be established for monitoring and coordination of livestock breeding activities in the country. 4. 6Hides and Skins Leather including crust as well as finished leather and leather goods is an important export earner contributing about 6 to 7 percent of total export earnings. A large proportion of leather materials are however downgraded and rejected due to poor quality. Leather defects are reported to be responsible for a more than 50 percent cut in the value of leather. Cattle and goats are the major skin and hide producing species followed by buffalo and sheep. Most slaughtering takes place with inadequate facil ities for electricity, water, and sewerage.There are an estimated 192 improvised slaughter houses at district level, 1215 at Upazila level and more than 3,000 slaughtering points in hats and bazaars as well as by road sides of cities and towns. Hides are in most cases removed by unskilled persons using inappropriate tools, giving rise to irregular shapes and flay cuts. Defects in goat and sheep skins have been significantly reduced in recent years with the introduction of hang and pull systems of flaying. Besides hides and skins, the slaughtering of animals generates potentially valuable by- products including blood, bones, hoofs, rumen and visceral contents, hairs, etc. Only a part of certain by-products, generated mainly in organized slaughter houses, are collected and processed by cottage level factories.Most of these by-products are discarded and thrown away, resulting in large economic losses and environmental pollution. Tannery operations are further impacting negatively on th e environment. Financing is a major problem, particularly the primary market intermediaries like farias and beparis suffer due to lack of adequate working capital and inadequate access to finance. The shortage of capital reduces the purchasing capacity of intermediaries and consequently, a large quantity of hides and skins are pilfered in the neighbouring country, especially during Eid-ul-Azha. Ful1hennore, prices drop during Eid-ul-Azha, when large quantities of hides and skins are produced.The low prices in turn provide little incentive for proper flaying, handling and preservation. Policy framework for Hides and Skins: 1. Butchers and merchants (Farias, Beparis and Aratdars) would be trained on basic knowledge of flaying, curing and storing for improved management and quality of hides and skins; 2. An autonomous agency would be established for quality control and cet1ification of hides and skins; 3. Environmental legislation on slaughter and tannery operations would be framed and enforced; 4. Private sector would be encouraged to establish small to medium scale industries to utilize slaughter and tannery by-products for producing high quality feed supplement for animal feeds; and 5.Access to micro-finance and banking facilities would be improved for intermediaries. 4. 7Marketing of Livestock Products Milk: There is no systematic marketing network and market information system for milk and milk products to support smallholder dairy farmers in the rural areas. Farmers sell milk either in the local market or to goal as (traditional milk collectors) who continue to render useful services to the rural community, and sometimes work as supplying agents to private firms. Commercial marketing of milk started in the late 1970s by Milk Vita. Milk Vita has established milk-processing plants in various places and collects milk from its cooperatives members.BRAC, Pran and CLDDP (Community Livestock and Dairy Development Project) have also recently installed milk processi ng, and a small number of other private farms are dealing with pasteurized milk. These enterprises however, only cover a part of the country. Most small-scale dairy farmers in rural areas sell their milk in local markets at around a third to half of the price at which milk is sold in the cities. Low prices and price fluctuations are found to be important constraints to increased production and higher income of milk producers. Milk production costs are largely determined by feed prices (wheat and rice bran), which are increasing, in some cases rapidly. Meat: There is a high demand for meat in the local markets. In the past, the beef price was relatively low due the ready supply of cattle from neighbouring country.The supply has recently been restricted and as a result meat prices have increased sharply. Constraints to long-term development of the beef industry include lack of improved breeds, low meat quality, and limited access to credit and insurance amongst smallholders. Eggs: The egg marketing system can be characterized as oligopolistic, under control of the Aratdars who extend credit to the poultry farmers who in turn are obliged to sell through the Aratdars for loan repayment. The price of eggs in large city markets is usually not known to the rural poultry farmers The time and distance from collection to marketing is often long with traditional means of transportation. Spoilage and broken eggs are commonPolicy framework for Marketing of Livestock Products: 1. Farmers groups and cooperatives formation would be encouraged and supported for collective marketing of livestock products by community based organizations and associations; 2. Access to micro-finance and insurance schemes for poor smallholders including women would be improved; 3. Farmer's information network for price data and processing of trade related information would be established with private sector support; 4. An Internet-based communication system would be established alongside regular b roadcasting of trade related information and monitoring and forecasting of prices of livestock products; 5.Management Information Systems (MIS) would be established in the DLS on livestock product marketing; 6. Government if required will intervene the market to ensure minimum price of egg and meat for farmers; 7. Private sector would be encouraged to be involved in egg processing and other value added product manufacturing industries. 4. 8International Trade Management In order to derive the full benefits of globalization and trade liberalization, Bangladesh must further develop its export products to satisfy product standard requirements of importing countries and obtain up-to-date information from different markets. Bangladesh is signatory of the WTO (World Trade Organization) Agreement on Agriculture (AOA).The AOA provides a framework for the long-term reforms of agriculture trade and domestic policies to move forwards market orientation in agricultural trade. The obligations an d disciplines incorporated in the AOA relate to four aspects, viz, i) agreement on market access; ii) agreement on domestic support; iii) agreement on export competition/subsidy; and iv) agreement on SPS (sanitary and phytosanitary) measures. Bangladesh is not fully able to meet the recommended safety and quality standards for livestock products consistent with the SPS guidelines as regulated by the World Animal Health Organization (OIE) and the Codex Alimentarius Commission.The main problem stem from: (i) inadequate veterinary services; (ii) lack of skilled human resources; (iii) lack of diagnostic facilities; (iv) lack of financial support; (v) lack of disease surveillance and monitoring of animal health; (vi) lack of updated food legislation; and (vii) need for an improved national food export inspection and certification program. Incidences of TADs (trans-boundary animal diseases), such as foot and mouth disease, are preventing Bangladesh from entering potential markets for live stock products. As the problem of TADs is being addressed on a larger scale, regional initiatives are becoming important and Bangladesh will seek the opportunity to enter into regional agreements to control TAOs.This will necessitate significant changes in the veterinary service system, particularly within diagnostic services and veterinary public health. Most export-oriented enterprises are small and medium size, with limited capacity to undertake market research, invest in technologies, and collect, store, and process trade information. Other important challenges relate to meeting labour and environmental standards, improving design and packaging, and accessing and using up-to-date information on consumer preferences and trends in global markets. Many enterprises have neither the in-house capacity to gather the necessary trade-related information nor the networks to access such information. Policy framework for International Trade Management: 1.Focal points would be set up in the OLS and the MoFL (Ministry of Fisheries and Livestock) to deal with the international and regional trade agreements and ensure implementation of notifications and obligations; 2. Training would be provided to the officials in the OLS, MoFL and livestock related industries to enable them to fully appreciate and deal effectively with international and regional trade agreements; 3. Requirements of trade related technical assistance for the DLS, MoFL and private exporters would be assessed and required assistance would be provided; 4. The capacity of DLS would be developed through institutional reform to address SPS and HACCP requirements; 5. An Internet-based communication system would be established to facilitate international market networking for livestock products; 6.MIS (management information systems) would be established in the OLS and MoFL for international trade management of livestock products; and 7. Private sector people would be included with all activities of internationa l trade management. 4. 9Access to Credit and Insurance Credit The effective coverage of micro credit programs in Bangladesh was around II million households in 2002 of which around 80% were below poverty line. It is estimated that less than a fifth of the total micro credit disbursed by NGOs till June 200 I, was given to the livestock sub-sector mostly to poor women in rural areas. Financing of agricultural and other rural economic activities have not in the past attracted adequate interest of banks and institutional lenders.As recently as 2003 livestock attracted less than 5% of the total credit disbursed in the agricultural sector by state-owned lending institutions, although the trend in recent years has been sharply upwards. The livestock development has accelerated the demand for concentrate feeds, drugs, vaccines, and veterinary services. These trends are expected to continue in the coming years with resultant increases in demand for credit support. Expansion of livestock oper ations among poor smallholders and commercial livestock producers, as well as input suppliers (feed mills, drug producers, etc. ) and processors of livestock products is thus expected to increase the demand tor finance throughout the sub-sector, and will be needed to help facilitate continued horizontal and vertical integration.The following constraints and challenges in particular characterize the micro-credit sector: (i) insufficient funds; (ii) inappropriately packaged loans for production cycles of livestock; (iii) red tape and collateral requirements effectively reducing credit access for smallholders, notably the poor; (iv) inadequate loan supervision; (v) insufficient training in financial management and business planning (applies to both loan providers and takers); (vi) inadequate technical support; (vi) inappropriate interest rate policies and practices; (vii) conflicts of interest within NGOs providing both technical and credit support often to the detriment of the former; (viii) smallholder vulnerability and risk from natural and man-made disasters; and (ix) better servicing of the hard-core poor. Policy framework for Increasing Access to Credit: 1.Formation of CBOs (Community Based Organisations) linking them with DLS, NGOs, commercial banks, and insurance companies would be encouraged for delivery of appropriate livestock credit packages to the doorstep of small scale livestock farmers including poor women; 2. A Livestock Credit Fund would be established in the Bangladesh Bank for distribution of subsidized credit to small scale livestock farmers through CBOs; 3. Micro-finance packages better tailored to the production cycles of various livestock species would be promoted; 4. Micro-finance packages targeted towards and appropriate for the hard-core poor including women would be promoted; 5. Training would be provided to smallholder groups in livestock-related business planning and financial management; 6. Monitoring and supervision of micro financ e institutions would be enhanced for adherence to international best practice; and 7.Provision of micro-finance services from technical services would be separated where necessary for clearer regulation. Insurance Livestock production is subject to the risks of animal disease, accident, and death. The result is often a serious decline in farm income and consequent failure on the pa11 of especially poorer farmers to maintain their livelihoods. Livestock insurance can: i) provide protection against loss of livestock from accident or disease, stabilizing income; ii) raise credit worthiness; iii) contribute to a reduction in the incidences of animal death and accident by requiring certification of a minimum standard of animal husbandry practices; and iv) encourage development of cattle breeding and dairy industries.Out of 62 insurance companies in Bangladesh, 60 are private companies of which none are involved in livestock insurance. Only a state owned insurance company, SBC (Sadharan B ima Corporation) has since 1980 been providing livestock insurance. It covers only projects financed by BKB (Bangladesh Krishi Bank) and other nationalized Commercial Banks. SBC insured 7. 567 dairy animals between 1981 and 2003, indicating only very negligible insurance coverage for livestock. No modifications of the SBC insurance program have been made since 1985 to address the changing scenarios in the dairy and poultry industries. There are at present none or only very few private sector companies with the skills or funds to initiate livestock insurance.There are no collaborative arrangements between insurance companies and public sector organizations to assist the companies in setting up insurance schemes. Milk Vita and CLDDP have developed a self-insurance scheme for their cooperative members and farmer groups/associations, which appears to be working well, Smallholders may not, however yet fully recognize and appreciate the implications and potential benefits of livestock ins urance. Experience suggests that some level of subsidy for smallholder livestock enterprises may be necessary, at least during the initial period. Policy framework for Increasing Access to Livestock Insurance: 1. In consultation with insurance companies, CBOs and NGOs and other stakeholders, a strategy for expansion of livestock insurance coverage would be developed; 2.A Livestock Insurance Development Fund would be established in the Bangladesh Bank, 3. Self-insurance systems for poor smallholders including women through community-based livestock development programmes would be promoted; 4. A national database on livestock mortality, disease incidence and productivity of livestock would be developed and maintained at the DLS; 5. Awareness among smallholders on the benefits of livestock insurance schemes would be raised; and 6. Successful experiences of insurance models of other countries in the region would be studied and emulated. 4. 10Institutional Development for Research and Ex tension Livestock ResearchTo carry out livestock research in the public sector BLRI (Bangladesh Livestock Research Institute) was established under a Presidential Ordinance in 1984 as a semi-autonomous body. It is organized into eight research divisions and an administrative division, called the support service division. The research divisions are: (i) Animal Production; (ii) Poultry Production; (iii) Animal Health; (iv) System Research; (v) Socio-economics; (vi) Goat and Sheep Production; (vii) Biotechnology; and (viii) Planning, Training and Technology Demonstration. The 1984 Ordinance was amended in 1996 as an Act in line with the amendment of the Act of the Bangladesh Agricultural Research Council (BARC).The functions of BLRI are not sharply focused and its structure has a number of deficiencies. There are many important new issues that are not reflected in the functions. Dramatic changes that have taken place in recent years within Bangladesh and internationally (globalization and trade liberalization combined with WTO regulations and OIE requirements), which have changed both domestic and the international market scenarios. In the context of these changes, the functions of BLRI need to be sharpened. Major deficiencies exist in veterinary research, planning and management, human resource management, and information management. There is no Unit and staff to deal with planning, evaluation and monitoring.Veterinary research is done only on a limited scale under the Animal Health Division, There is no provision of a Director (Research), responsible for research planning, coordinating and monitoring the implementation of research projects; evaluating and reporting research outputs on a regular basis; and maintaining direct contact with DLS and sister research institutions, as well as liaison with other concerned Depal1ments. There is no management information system (MIS) for research at BLRI and Information management is generally weak. The shortage of operat ing funds for research is acute in BLRI. The annual allocation shows a declining trend in real terms. BLRI has been entirely depending on the development budget and contract research grants from BARC (also under development projects) for carrying out research.This has restricted BLRI in developing and undertaking meaningful research programs to support the poverty reduction program of the Government. BLRI has problems with training of its personnel. There is no provision for staff training or a built-in system of carrier progression within the research divisions like in the research institutes in the crop sector. This has created a high rate of attrition of qualified scientists. Policy framework for Livestock Research: 1. Research capacity of BLRI headquarters and its Regional Stations would be enhanced to address national priority and untapped potential regional livestock resources; 2. Private and NGO initiatives in livestock research would be encouraged and supported; 3.The mandat e, functions and structure of BLRI would be sharpened including provision of a Director (Research), with a view to enhance the capacity to coordinate, maintain liaison with other concerned Departments; and conduct livestock research for pro-poor sustainable development; 4. Research capacity of BLRI would be extended to ensure safe production of animal products and by-products, animal protein supplement, feed additives, premixes, probiotics and mineral and vitamin supplements as inputs for poultry and livestock development; 5. The Act of BLRI would be amended to give greater autonomy to the Management Board and the Institute to bring it at a par with the crop research institutes; 6.Enabling environment should be created to develop quality manpower to undertake challenges for emerging livestock resource development in the context of global reformation; 7. Service structure and rules of business would be framed for BLRI to improve its management and to provide career development opport unities for talented scientists; 8. Research budget of BLRI would be increased to 40 per cent of its total annual budget. to meet the research operating costs. Livestock Extension For the extension of Livestock Services the Directorate of Livestock Services was established in 1960 and renamed as the Department of Livestock Services (DLS) in the late 1980s.Since 1960, the mandate and functions, structure, organization and management systems of DLS have remained almost unchanged. DLS is organized into five divisions, headed by their respective Directors: (i) Animal Health and Administration; (ii) Research, Training and Evaluation; (iii) Extension; (iv) Officers Training Institute; and (v) Production. The divisions are functionally split into sections to deal with different subject matters. Other entities of DLS include a LRI (Livestock Research Institute), a CDIL (Central Disease Investigation Laboratory), 7 FDIL (Field Disease Investigation Laboratories), a CVH (Central Veterinary Ho spital), and 64 DVH (District Veterinary Hospitals).DLS has a number of training facilities such as the OTIs (Officers Training Institute) and VTI (Veterinary Training Institutes) and LTI (Livestock Training Institute), but remain grossly underutilized due to lack of funds. The structure of DLS offers insufficient focus on the issues that matter most. The functional Divisions are not structured in a logical fashion. Elements of veterinary services are scattered throughout different divisions/sections and function in an uncoordinated manner. The Veterinary Public Health Section exists but is neither equipped nor does it have the funds to deal adequately with disease surveillance and reporting, food safety and control of zoonotic diseases, and other public health issues. It has no linkages to the Health Department and the Public Health Institute.It also does not have a supporting legal framework to implement its mandate. Almost nothing is done on disease surveillance, including trans- boundary diseases. The major challenges facing DLS were identified as: (i) inappropriate mandate and functions; (ii) structural and organizational deficiencies; (iii) frontline services at the Upazila level is thin and weak; (iv) weak linkages with research organization including BLRI; (v) weak management system and MIS (management information system; (vi) slow recruitment and promotion system; (vii) shortage of skilled manpower; (viii) lack of regular skill development training; and (ix) limited budget allocation.In the context of increasing participation by the private sector and NGOs in livestock development, there is an urgent need to redefine the mandate and functions of DLS in a fashion that will allow it to gradually withdraw from private goods services, engage increasingly in delivery of public goods services viz. disease surveillance and reporting, food safety, enforcement of . laws and regulations, and quality control of feeds/drugs/vaccines/semen and breeding materials an d facilitate private sector involvement. Policy framework for Livestock Extension: 1. Private sector, NGOs, and CBOs would be encouraged to provide private goods livestock services, viz. veterinary services, vaccination etc 2. DLS would be reformed to enhance its role as a provider of public goods services viz. regulatory measures, quality assurance and control, monitoring function, food safety function, disease surveillance, etc. ; 3.Livestock extension services frontline would be extended up to Union level in stages to make it available close to villages; 4. Resource allocations to DLS would be increased to make it effective in delivery of public goods services; 5. Autonomous unit/institute would be established for quality assurance and certification of livestock products, vaccines and biologics, and consumer’s rights protection; 6. Retraining program would be developed and implemented to equip DLS staffs with new knowledge and skills within the framework of a clearly defin ed human resource development action plan; 7. Besides staff training, DLS training institutes would be opened for all eligible candidates from private sector, NGOs and CBOs for livestock services extension training. 8.A special cell in all DVH would ensure round the clock service for emergency purpose. 9. DVH would further extend to TVH (Thana Veterinary Hospital) to ensure better service & protection of the animal population, and 10. Extension-research-NGO linkage would be strengthened for field testing and dissemination of livestock technologies. 5. Implementation Strategy of the National Livestock Development Policy The implementation strategy would be to provide support that will specifically target factor productivity, investments and risks as follows: a. Public investment would be increased in livestock infrastructure to provide public goods and services delivery, and promoting private investment; b.Public investment would also be increased in livestock research for technologi cal innovations to enhance productivity, income, employment; c. Market regulatory measures would be taken to shifts in relative prices of inputs and outputs to correct market distortions, rationalize the incentive structures for investment and mitigate negative impacts on environment; d. An appropriate legal and regulatory framework would be put in place; and e. Institutional reforms would be carried out and good sectoral governance would be put in place making both public and private sectors more transparent, accountable and mutually supportive. Policy framework for dairy development is: Cooperative dairy development (Milk Vita model) would be expanded in potential areas allover the country; †¢Successful pro-poor models for community-based smallholder dairy development including appropriate contact farming schemes would be replicated; †¢Smallholder dairy farming, integrated with crop and fish culture would be promoted; †¢Supply chain based production, processing and marketing of milk and milk products would be promoted; †¢A National Dairy Development Board would be established as a regulatory body to promote dairy development; †¢Ã¢â‚¬Å"National Dairy Research Institute† would be established to carryout research in various aspects of dairying. Policy framework for meat production: Animal Slaughter Act, Animal Feed Act and Animal Disease Act would be approved and enforced in order to promote hygienic production of quality meat; †¢Butchers would be trained on scientific methods of slaughtering, meat processing and preservation techniques; †¢Development of beef breeds for increased productivity at farm level; †¢Development of backward and forward linkage system to help improvement of existing cattle fattening system into private enterprises; †¢Private sector would be encouraged to establish mechanized slaughter houses with Static Flaying Frame in Divisional cities; and Local Government would be encouraged to esta blish slaughter slabs in municipality and Upazila headquarters; †¢Production of Black Bengal Goats would be promoted by ensuring disease prevention, availability of quality bucks and semen for artificial insemination, and knowledge transfer through special projects; †¢Buffalo and sheep farming would be developed in selected high potential areas through special projects. Policy framework or Poultry Development: †¢Successful pro-poor models would be replicated for semi-scavenging poultry development; †¢Formation of poultry smallholder groups, CBOs, and producers associations would be facilitated; †¢Quality control of poultry feeds and feed ingredients would be ensured through establishment of a legal body and enforcement of regulations; †¢Production and consumption of safe (antibiotic residue free) including organic meat and eggs would be promoted; †¢Criteria and guidelines would be established to ensure supply of quality day-old chicks; †¢Speci fic guidelines would be developed and enforced for stablishing environment-friendly commercial poultry farms; Small commercial farms would be converted into profit oriented large farms following cooperative system. †¢Poultry farms of the DLS would be utilized as breeding and multiplication farms / centres for smallholder training, technology testing and demonstration etc †¢Smallholder production and marketing of ducks and minor poultry species (e. g. Quail, Goose, Pigeon, Guinea fowl) in selected areas would be promoted; †¢National Reference Laboratory for detection of Avian Influenza virus and other emerging diseases would be established; and †¢National Avian Flu Preparedness Plan would be implemented.Policy framework for Veterinary Services and Animal Health: †¢Soft loans would be provided to accelerate the development of private veterinary services; †¢Community-based veterinary service would be developed through special projects; †¢An autonomous Quality Control Agency would be established to ensure quality of veterinary drugs, vaccines, feeds, feed ingredients and breeding tools and materials; †¢A licensing system for veterinary pharmacists and a quality monitoring system of veterinary services would be introduced; †¢Veterinary research would be strengthened in critical areas, particularly those related to provision of public goods and services; †¢Veterinary public health services would be strengthened and closer linkages with the Department of Health would be established; †¢Capacities of disease investigation network of DLS would be strengthened for disease surveillance, quarantine services and emergency planning to manage major disease outbreaks including Avian Influenza and other emerging diseases; †¢Specific strategy would be developed for controlling economically important trans-boundary animal diseases; †¢Veterinary Council would be strengthened to help ensure quality veterinary services ; †¢Ã¢â‚¬Å"National Livestock Health Disaster Committee† would be formed including all trade organizations to combat such crisis; †¢A separate â€Å"Veterinary Cell† would be established in Department of Drug Administration for facilitating decision making on veterinary drug registration and approval in Bangladesh. Animal Health Companies Association and related trade association would be included in the committee to represent the private sector. †¢Promote and encourage private sector to set-up compliant veterinary diagnostic center, clinics and hospitals to cater the needs of the farmers and other beneficiaries. Policy framework for Feeds and Animal Management: Feed and fodder development strategy would be developed for community- based fodder cultivation along roads and highways, rivers and embankments, in Khas lands, and in combinations with crops; †¢Necessary support would be provided to the private sector for utilization and promotion of crop re sidues, agro-industrial by-products and unconventional feed resources as animal feed; †¢An Animal Feed Act would be approved and implemented to ensure feed quality; and †¢ Resources would be provided for training of dairy farmers on improved animal management and husbandry practices. †¢Organizational support system development for coordination of support services for smallholder dairy development in private sector; †¢Private sector support system development for strengthening manufacturing and marketing of feed and feed additives; †¢Human resource development. Policy framework for Breeds Development: A National Breeding Program would be finalized and approved; †¢Conservation and utilization program of potential indigenous breeds for poor smallholders in the pertinent locality would be developed; †¢A comprehensive human resource development program in animal breeding would be developed; †¢Frozen semen production unit would be established for wi de scale artificial insemination of Black Bengal Goats to face the challenge of service storage of proven buck throughout the country; †¢Ã¢â‚¬ËœBreeders Association’ would be established for monitoring and coordination of livestock breeding activities in the country. Policy framework for Marketing of Livestock Products: Farmers groups and cooperatives formation would be encouraged and supported for collective marketing of livestock products by community based organizations and associations; †¢Access to micro-finance and insurance schemes for poor smallholders including women would be improved; †¢Farmer's information network for price data and processing of trade related information would be established with private sector support; †¢An Internet-based communication system would be established alongside regular broadcasting of trade related information and monitoring and forecasting of prices of livestock products; †¢Management Information Systems (MIS) would be established in the DLS on livestock product marketing; †¢Government if required will intervene the market to ensure minimum price of egg and meat for farmers; †¢Private sector would be encouraged to be involved in egg processing and other value added product manufacturing industries. Policy framework for Livestock Research: Research capacity of BLRI headquarters and its Regional Stations would be enhanced to address national priority and untapped potential regional livestock resources; †¢Private and NGO initiatives in livestock research would be encouraged and supported; †¢The mandate, functions and structure of BLRI would be sharpened including provision of a Director (Research), with a view to enhance the capacity to coordinate, maintain liaison with other concerned Departments; and conduct livestock research for pro-poor sustainable development; †¢Research capacity of BLRI would be extended to ensure safe production of animal products and by-pro ducts, animal protein supplement, feed additives, premixes, probiotics and mineral and vitamin supplements as inputs for poultry and livestock development; †¢The Act of BLRI would be amended to give greater autonomy to the Management Board and the Institute to bring it at a par with the crop research institutes; †¢Enabling environment should be created to develop quality manpower to undertake challenges for emerging livestock resource development in the context of global reformation; †¢Service structure and rules of business would be framed for BLRI to improve its management and to provide career development opportunities for talented scientists; †¢Research budget of BLRI would be increased to 40 per cent of its total annual budget. to meet the research operating costs. Policy framework for Livestock Extension: †¢Private sector, NGOs, and CBOs would be encouraged to provide private goods livestock services, viz. veterinary services, vaccination etc †¢DL S would be reformed to enhance its role as a provider of public goods services viz. regulatory measures, quality assurance and control, monitoring function, food safety function, disease surveillance, etc. ; †¢Livestock extension ervices frontline would be extended up to Union level in stages to make it available close to villages; †¢Resource allocations to DLS would be increased to make it effective in delivery of public goods services; †¢Autonomous unit/institute would be established for quality assurance and certification of livestock products, vaccines and biologics, and consumer’s rights protection; †¢Retraining program would be developed and implemented to equip DLS staffs with new knowledge and skills within the framework of a clearly defined human resource development action plan; †¢Besides staff training, DLS training institutes would be opened for all eligible candidates from private sector, NGOs and CBOs for livestock services extension tra ining. †¢A special cell in all DVH would ensure round the clock service for emergency purpose. †¢DVH would further extend to TVH (Thana Veterinary Hospital) to ensure better service & protection of the animal population, and †¢Extension-research-NGO linkage would be strengthened for field testing and dissemination of livestock technologies.Implementation Strategy of the National Livestock Development Policy †¢The implementation strategy would be to provide support that will specifically target factor productivity, investments and risks as follows: †¢Public investment would be increased in livestock infrastructure to provide public goods and services delivery, and promoting private investment; †¢Public investment would also be increased in livestock research for technological innovations to enhance productivity, income, employment; †¢Market regulatory measures would be taken to shifts in relative prices of inputs and outputs to correct market distor tions, rationalize the incentive structures for investment and mitigate negative impacts on environment; †¢An appropriate legal and regulatory framework would be put in place; and †¢Institutional reforms would be carried out and good sectoral governance would be put in place making both public and private sectors more transparent, accountable and mutually supportive.

Accounting Theory and Current Issue Samples for Students

The assignment intends to provide an extensive analysis of the article named Half a Deface of Positive Accounting Research†. The emphasis of this has been given with positive accounting in a broader aspect of the research where the main focus has been given in forming a casual description of the human behavior stated in the accounting framework rather than on PAT in accounting perspective. Moreover, the present segments has included by their positivist research program which has been identified with various deficiencies in practical scenario. The present segmentation has been able to bring out the inherent intricacies which are mainly constituted in the speculative models where the dependence is seen to takes place in hypothesis and that attention is given on the computation of numerical data [1]. The research has been further able to involve the intellectual projects after taking into consideration various types of positive accounting research along with advantages and disadvantages. The project has been aligned with ontology as well as epistemology. With emphasis to the present context the conduction of critical review related to positive accounting has been identified with various loopholes and this has restricted making contributions to the overall research project[2]. The study has been further conducted to give a brief overview of the article and critical analysis of each aspect which needs to be covered in the final section. Furthermore, the study will give an augmented focus to the different aspects of identifying research hypothesis, the description of the value and ensure smooth flow of data in the literature review. Hence, the theoretical framework has been seen to give proper insights of the information with different significance and limitations of the articles an d proper justification for the same[3]. With relevance to the particular article associated to Half a Defense of Positive Accounting Research†, the main investigations of the research with respect to accounting research has been put on positive approach. In the accounting research associated with a positive approach has a connection with broader intellectual projects related to scientific research as it aims to analyze the various relationships associated to cause and effects. It has been further seen that the deficiencies in the positive accounting research has been mainly identified in form of selection of various papers which has taken into consideration auditing literature. Based on the analysis it has been understood that the positive research is used in accounting when there exists certain loopholes for the accomplishment of the scientific goal and it has been for the seen to be applicable after selecting the illustrative papers fit for conducting the research. In addition to this, the description given by Kuhn shows those normal sciences are seen to actually suit with the positive research of the accounting activities. It has been thereby noted that the various prospects associated to this revolution and the crisis has been properly mentioned along with the several types of potentials and accomplishment of positive accounting. The summary of the article has been further able to signify the importance for the identification of the loopholes in order to make proper recommendations during the conclusion of the study[4]. The study is in for the described with the researcher on the criterion given by Popper, this has been able to prove the point that the induction is not the sole measurement for the accuracy of any given theory. In other terms the article has been able to provide a brief review of falsification associated to positive accounting theories. There has been identified a total of four classes associated to the description that are used for error measurement, external effects, internal effect and the various types of inefficiencies of the relativity theory. It has been further noted that a specific theory cannot be anecdotal with the various observations and hence it is imperative to select between two or more theories. It needs to be further understood that the decisive observations has actually falsified the inaccuracies in the theories which are inherent in the case and seem to be supporting and opposing theory[5].  Ã‚  Ã‚  Ã‚  Ã‚   This particular article has been further aim to provide an extensive dissection of the various types of limitations and the logic which are related to the statistical hypothesis testing. In this particular case, it has been discussed that it is a very dilutive version of the acquisition logic of Popper. This reason for this has been shown with every single test out of 20 may be wrongly rejected with 5% significance level. In this particular way there have been several technical issues present which are related to hypothesis testing and statistical distribution which is considered under null hypothesis and relies upon the supplementary assumptions. It has been further view that in case the technical issue has been resolved then there is a high chance that the hypothesis testing would fail. Therefore, it can be seen to be inherent only in case single alternative hypothesis has been taken into consideration without adequate focus in careful specification. This specification has been fur ther seen to be consistent with several types of accounting theories when it is seen to provide the association with the strength. Hence, the researchers seem to rely on the need for developing improved measurement procedure in order to test the theoretical models rigorously which prevails in the accounting practices[6]. The various types of hypothesis further research in the examination of the very day of positive accounting research has been listed below are as follows: H0: It has been seen that there has been an existence of the universe which is beyond the imagination of an individual H1: The events taking place in the world have sufficient reasons and form a part of the universe as well H2: the individuals are seen to octane high level of reliable source of the information associated to the global events with the assistance of vigilant observation H3: the various intention of intellectual property for observation has been utilized for gaining global understanding of the universe in case of causation The first hypothesis of the study has been able to test with different types of instances of positive research in accounting. It has been also seen with several operation of rational self-interest and interacting within the other parties who has been seeing to express opinion and the result of analysis of positive theories of accounting[7]. The significance of testing of the second hypothesis has been seen with understanding of scientific epistemology along with ontology which has been able to explain that the research of positive accounting is not ideal for the accounting research. Hence, it doesn’t seem to be essential to advocate the various events which are not seen to be taking place as a result of random or output of the interventions associated to outside universe[8]. The third hypothesis test of the researchers and seen to be discussing the falsifications and the hypothesis testing as a regular determination of validity of their actions. In addition to this, the theory has been able to require the proper examination of the facts you are preliminary idea has been developed. It is seen as a formal theory which can be actually developed with testable anticipations and is consistent with the various types of relevant dependable empirical evidences. Therefore, it has been seen to be necessary for the anticipants for testing of the new theory based on several types of new observations in a particular situation where the new theories make certain anticipations with the old ones[9]. The final hypothesis test has been seen as significant impact on the various models which focuses on the measurement. This is the same with mental models which can be used for the mapping of casual procedures in the universe. It is therefore important for the researcher to formulate the hypothesis which can be properly related to the review section of the literature. It has been identified that there are various theoretical frameworks which can be used to meet the objectives of the research. The operation of the balanced self-interest is seen to be taking place between the parties they are the outcome of the several accounting phenomena has been seen to be implied through the express contract in the various types of business enterprises. In addition to this these have been seen to cover the various accounting choices where the managers reports as well as takes charge of pricing decisions on behalf of the auditors. In this case, the auditors identified as the decision-makers by the use of various regulations based on standard setting and other professional advice to the academic practitioners. It has been further seen to be imperative to consider the fact which has been seen to be useful for determining the information assisting the investors in making investment decisions. This action has been actually seen to be reduced from the behavior of the human beings who are seen as rational in nature and does not include the theory of positive accounting. There has been for the seen a proper instance associated with article which helps in identification of the loopholes after a proper evaluation of the research[10]. On the other hand, that proper investigation of the accounting research is noted with various types of accounting settings which can take place in absence of: behavior. Such method is seen to be used by professional auditors in making judgments’. This particular method has been further seen to be used by the managers, who use this information to utilize discretion during the performance evaluation. There have been several instances which are seen to be helpful for demonstrating the positive research program and it is actually seen to be much wider in comparison with the positive accounting theory. It can be related to any specific field of research which intends to gain proper insight associated to the causes of accounting phenomena as well as nature after following a relevant scientific research of accounting. And it has been seen to be significant to have a better measurement tool so as to enhance the overall quality of the decision-making process in the future years[11]. The epistemological in the field of scientific research majorly ends in the explanation of various approaches which are available for gaining useful insight of the whole world. On the other hand, ontology relates to the activities as well as the relations for answering the questions. In the first place, the agency in theory has been seen to be socially developed through the rules as there is a close association with social art that does not have an object is subsistence which is seen to be devoid of human beings. Here the participants as well as the activities are not seen to pose any rational activities. It can be further understood that the art cannot be observed as a devoid of experience especially with the human beings explanation given by the participants. The intricacies taking place in the ontological and the epistemological measures has been seen with their agenda to gain proper insight of the data associated to accounting phenomena and its futile exercise of flogging of a de ad horse[12]. It has been further seen to be associated with various problems with the positive research as it is seen to explode the experience and the knowledge of the underlying reasons. There have been several research streams which has diverse range of the object is which are seen to actually exist in the given period of time. There are several other issues which are related to the agency and due to this reason is human beings are seen to pose their own veil and the actions are further seem to cause that are not acquiescent to scientific theory[13]. The need for effective research program has been seen with issues prevailing in the accounting. The need for the analytical model is seen to be helpful for testing as well as the formation of various types of theoretical models. In addition to this it has been seen to be helpful for implementing of analytical models in the positive accounting research program. The need for the measurement rather than only testing the Presidio is seen to be important procedure by the researchers. With particular relevance to accounting, the biasness has been noted with strong publication in and against the parameters, which is seen to exclude the same which has been associated with a given theory. This is due to the reason that there is a shortage of resource of accounting and adequate availability of the resource at the same time[14].  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The main significance of the article has been associated to identify the broad which exist with the current practices and the positive accounting. It is further seem to be important for making relevant contributions and said it to broader intellectual program. Due to this reason there has been seen to be in absence of system optimization which modifies the same after rectification of a mistake. This is particularly aimed to provide rational insight of the scientific research where it is validated after participation of accounting groups. The research has helped in identification of improved theoretical models which are more reliable in nature[15]. The main limitation has been identified in form of not contributing to the awareness of human behavior in the present accounting context. The main reason for this has been identified in form of lack of collection of information associated to real life from the potential sources. The limitations have been further associated to primary and secondary data which are seen to hinder the quality of research. This particular research has been seen to be made with influences from the authors who had their opinions based on positive research accounting hands that quantitative aspect has not seen to be properly addressed[16].  Ã‚  Ã‚  Ã‚   The study can be concluded by providing an article which aims to evaluate the various concept of epistemological villas ontology of the positive accounting theory which has been identified with certain loopholes. It has been further recommended by the researcher that some of the theoretical models used in the articles needs to be formulated based on the detailed test of the accounting variables. Hence it is necessary for conduct in the findings of proxies which relates to the present reliable data. It has been further noted that the behavior of human beings are seen to be rational where everything does not seem to take place from the positive theory of accounting. Hence it has been seen to be significant to consider quantitative aspects of the accounting which needs to be prioritized in this case for improving the future performance of the business organization. Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)."  Journal of Accounting Education  33.2 (2015): 69-127. Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)."  Journal of Accounting Education  31.2 (2013): 107-161. Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature."  Journal of Business Ethics  114.3 (2013): 549-563. Blanthorne, Cynthia, and Stu Westin. "VITA: A Comprehensive Review of the Literature and an Analysis of the Program in Accounting Education in the US."  Issues in Accounting Education  31.1 (2015): 51-69. Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review."  Australasian Accounting Business & Finance Journal  9.3 (2015): 72. Deegan, Craig. "So, who really is a â€Å"noted author† within the accounting literature? A reflection on Benson et al.(2015)."  Accounting, Auditing & Accountability Journal  29.3 (2016): 483-490. Doxey, Marcus M., et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members."  Current Issues in Auditing  10.1 (2015): C1-C10. Fakharzadeh, Tala. "Budgeting and Accounting in OECD Education Systems: A Literature Review."  OECD Education Working Papers  128 (2016): 0_1. Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants."  Journal of Accounting Education  32.3 (2014): 259-275. Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students."  Journal of the Academy of Business Education  17 (2016). Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education."  Issues in Accounting Education  29.2 (2013): 295-317. Schmidt, Ulrike, and Thomas Gà ¼nther. "Public sector accounting research in the higher education sector: a systematic literature review."  Management Review Quarterly  (2016): 1-31. Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..."  Critical Perspectives on Accounting  25.1 (2014): 27-35. Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom."  Accounting Education  26.2 (2017): 166-190. Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367. Webb, Jill, and Caroline Chaffer. "The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees."  Accounting Education  25.4 (2016): 349-367 [1] Apostolou, Barbara, et al. "Accounting education literature review (2010–2012)."  Journal of Accounting Education  31.2 (2013): 107-161. [2] Schmidt, Ulrike, and Thomas Gà ¼nther. "Public sector accounting research in the higher education sector: a systematic literature review."  Management Review Quarterly  (2016): 1-31 [3] Apostolou, Barbara, et al. "Accounting education literature review (2013–2014)."  Journal of Accounting Education  33.2 (2015): 69-127. [4] Lafond, C. Andrew, Anna C. McAleer, and Kristin Wentzel. "Enhancing the Link between Technology and Accounting in Introductory Courses: Evidence From Students."  Journal of the Academy of Business Education  17 (2016) [5] Siepel, Josh, and Paul Nightingale. "The increasing pervasiveness of financial markets across the global economy has been identified in the literature with the spread of ‘Anglo-Saxon capitalism’, reflecting the notion that a common US–UK model of governance and managerial attitudes is becoming increasingly common worldwide. This paper questions the existence of a common US–UK model by exploring how the concept of ‘Anglo-Saxon capitalism’..."  Critical Perspectives on Accounting  25.1 (2014): 27-35. [6] Chen, Theodore TY. "Is reform in accounting education needed in China and Russia: A literature review."  Australasian Accounting Business & Finance Journal  9.3 (2015): 72. [7] Howieson, Bryan, et al. "Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants."  Journal of Accounting Education  32.3 (2014): 259-275. [8] Fakharzadeh, Tala. 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"Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members."  Current Issues in Auditing  10.1 (2015): C1-C10. [13] Tucker, Basil P. "Figuratively speaking: analogies in the accounting classroom."  Accounting Education  26.2 (2017): 166-190. [14] Bampton, Roberta, and Christopher J. Cowton. "Taking stock of accounting ethics scholarship: A review of the journal literature."  Journal of Business Ethics  114.3 (2013): 549-563. [15] Lawson, Raef A., et al. "Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education."  Issues in Accounting Education  29.2 (2013): 295-317. [16] Webb, Jill, and Caroline Chaffer. 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Profile of Ford Motor Group - Henry Ford organisation Lab Report

Profile of Ford Motor Group - Henry Ford organisation - Lab Report Example The organisation culture of FMC has also been a heritage for the company, which would be evaluated in the report. Finally the framework of FMC for motivating the employees would be scrutinised so as to understand the human resource management initiatives of the company. FMC has always believed in one theme when it comes to human resource, i.e. ‘One Team, One Plan, and One Goal’ (Ford Motor Company, 2013). It has always tried to deliver solutions which will affect not only the business but the lives of people. It is the motto of the company to support and develop its human resources that design, develop, and sell the best vehicles in the world. Company Overview FMC is one of the most famous automobile manufacturers in the world. The company is headquartered in Dearborn, Michigan, USA. It was founded in 1903 by Henry Ford. FMC was the most sold automobile brand across the world before World War II. The large scale car manufacturing concept was introduced by Ford Motors in 1914 (Ford Motors Company, 2011). Ford has been a stable company all throughout its journey, though the company was also a victim of the global financial crisis which engulfed many stable leading companies of America, but Ford managed to save itself from bankruptcy. It recorded an operating profit of $ 8.8 billion in 2011, or $ 1.51 per share earnings. This revenue figure states that there has been an increase of $463 million in 2011 from 2010. The net income amounted to $20,213 in 2011, which is much higher than the net income of 2010, $6,561 million. The company is also into financing of vehicles, insurance and leasing (Bloomberg, 2012). Profile of Henry Ford ‘Entrepreneurs are not born, rather they become through the experiences of their lives’, has been stated by Professor Albert Shapiro of Ohio State University (National Content Standards for Entrepreneurship Education, n. d.). This saying is appropriate for Henry Ford. Henry Ford was born on the 30th of July 1863. He is well-known around the world, of course for FMC, but apart from this, he is also known for developing the system of mass production with the help of assembly line. Henry Ford discovered the creed called Fordism, which preached mass production of inexpensive products by offering high wages to workers (Seligman, n. d.). He had intense commitment towards reducing the cost of production and offering automobiles to Americans, which they can easily afford to buy. It was the vision of no one other than Henry Ford, to offer unprecedented mobility to the people which changed the lives of millions around the world. He is not only remembered for the automobiles that his company produced, but also for improving the standard of living of people through his inventions such as Ford Model T, or Qadricycle, and the assembly line approach (Ford Motor Company, 2012). Henry Ford introduced better automobiles after Qadricycle, and in order to publicise them, he drove his own race cars. The first c ar that FMC sold was in 1903, and it was a Model A car which was sold to a dentist at a price of $850. However, Henry Ford became one of the richest men in the world, mainly because of Model T cars. Even during 1914, he paid $5 per day wage to his workers. Henry Ford had a view that if the

C. Wright Mills Essay Example | Topics and Well Written Essays - 1750 words

C. Wright Mills - Essay Example Mills is known for his masterpieces like "The New Men of Power: America's Labor Leaders" (1948) which is basically a study of the Labour Metaphysics and how labour leaders have cooperated with the business officials to the disadvantage of the worker,while the workforce stays happy with mere "bread and butter" and has assumed a rather subordinate to role to such leaders. Another one of his classics is the book White Collar: The American Middle Classes (1951) which continues his stance against the officials and the bureaucracy who he accuses of suppressing the common individual by the tactic of overworking him and charging him a large amount of taxes. The immense work pressure on the worker causes him to suffer from alienation and imposes upon him a robot like existence in return for financial remuneration. His other important works include The Sociological Imagination (1959) in which he has tried to demonstrate a link between history biography and sociology. Other works include The Causes of World War Three (1958), Listen, Yankee: The Revolution in Cuba (1960), and The Marxists (1962). Academics have argued over whether Mills was a Marxist or a follower of liberalism. He felt more comfortable as a humanist Marxist than being called a follower of Max Weber. Mills was in agreement with other Marxist sociologists that the American suffers from the great divide between the weak and the powerful. The weak are suppressed and they feel alienated. He has made some interesting observations in his works like the one below; When, in a city of 100,000, only one man is unemployed, that is his personal trouble, and for its relief we properly look to the character of the man, his skills, and his immediate opportunities. But when in a nation of 50 million employees, 15 million men are unemployed, that is an issue, and we may not hope to find its solution within the range of opportunities open to any one individual. ( The Sociological Imagination 1959). The Power Elite Coming to one of his most prominent works, in 1956 he wrote the book The Power Elite (1956) in which he has analysed the US structure of power in its three forms i.e. the political, military, and economic elite whom he accuses of sharing similar views which are aimed at suppressing the working classes. The book was tremendously influential when it came out and even today it is a source of inspiration in socio-political academics. He has focused on the power structure of the US politics and military in the post World War II era. The Power Elite reflects a kind of trilogy of the US society and it was a follow up to his other books like The New Men of Power (1948) and White Collar (1951).Like all masterpieces it attracted much negative academic and political controversy at the time of its publication. Mills brazenly accused the elitists as "the warlords," "the higher immorality," "the power elite," "crackpot realism," and "organized irresponsibility,". The book was so well researched that it had 47 pages of Notes and was a full scale study of the structure and distribution of power in the United States. It was

Strategies for Making Menu Driven Interface Visually Appealing In Assignment

Strategies for Making Menu Driven Interface Visually Appealing In Modern Computer Environment - Assignment Example Evaluation of User Dialogue Strategies Used by a Menu Driven Interface User dialogue system is regarded as a computer system which aims to converse especially with the humans in a comprehensible structure. In menu driven interface, dialogue systems often comprise employed text, language, pictures, signs and other mode of communication for input as well as for output channels. There are several strategies that are used in user dialogue system. A typical dialogue system process comprises technologies and tools such as input recognizer, language understanding, conversation manager and output renderer. Input recognizer unit consists of speech recognition, motion recognition and script recognition. On the other hand, language-understanding unit comprises appropriate name identification, speech classification and semantic parser. With respect to the conversation manager, the task of this unit is to maintain proper records of discussion and to manage the usual flow of information exchange. Usually in menu driven interface, the conversation manager tends to per form multiple tasks relating to specific fields. The conversation manager generates output by applying output originator. This output is extracted by implying output renderer which comprise text to speech engine (Blair-Early & Zender, 2008). Determination of Popularity of Menu Driven Interfaces Menu driven interfaces are still popular in modern computing age. Basically, this system possesses several advantages that assist in gaining the popularity of menu driven technology. ... Furthermore, menu driven system is visually attractive and provides the users a better graphical interface to work with. Menu driven system is also affordable and hence appropriate for beginner user model (Lee & Raymond, n.d.). Menu driven system also permits novice users to execute information seeking activities without having proper knowledge on command language. Menu system completely narrows down the activities of information seeker and therefore do not permit articulacy of command styles. Additionally, direct management style of menu driven system provides information seeker with clear plotting between physical functions and system responses. As a result, it is still popular in modern computer system (Marchionini, 1997). Strategies for Making Menu Driven Interface Visually Appealing In Modern Computer Environment There are several strategies that can help to make the menu driven interface visually appealing. The first strategy is the use of answer dialogue. Answer dialogue strat egy is basically used in order to supplement different dialogues under menu driven system. This strategy necessitates consideration of possible answers to manage the actions in case of incorrect answers (Savage & et. al., 1982). The second strategy is direct manipulation. Direct manipulation strategy permits the operation of graphical objects which appear in the monitor screen. This strategy mainly concentrates on utilization of icons and images in order to suggest effective functions to the users (Savage & et. al., 1982). The third strategy for making menu driven interface more visually appealing is the use of instruction sets. However, this strategy can only be used

Communication Digital Age Essay Example | Topics and Well Written Essays - 1000 words

Communication Digital Age - Essay Example Adapting to changes in technology requires not only knowing how to use technological tools, but the ability to use those tools to express oneself creatively. Effective digital communication is the ability to create persuasive communications in different media, be it websites, video, audio, text, or animated multimedia. Digital communication is a foundation skill for most careers today, as most people will be involved in some form of conceptualizing, producing, delivering, and receiving such communications in their jobs and lives. Starting in elementary school and extending to higher education, students can learn a variety of digital communication skills across all their courses, whether they build multimedia presentations to demonstrate their knowledge of academic subjects, create e-portfolios of coursework, or present ideas in a virtual classroom. When students can express themselves through a variety of media, they are motivated and engaged. The twentieth century has witnessed many scientific discoveries and inventions that have revolutionized our life. They have led to the creation of mechanisms and artifacts, which have made our life more efficient, smooth and comfortable. Computer is the latest addition to such achievements. It is the most sophisticated and integrated chip as the computer-based technology has found applications in agriculture, biotechnology, oceanography, engineering medicine and information technology. Throughout the 20th century, the pace of technological advancement has increased dramatically. The digital revolution, now upon us, is expecting to take giant strides in the 21st century. Companies are manufacturing audio and video sets communications nd Information Technology products for the consumer and professional markets. Companies have developed a wide product portfolio, which includes goods that have become integral part of modern life styles. (Anil,2005 37) Many years ago, man invented computer. Nobody would have ever believed that age of computer dreaming and hardware tinkering would lead to the vast, bottomless streams of information that our society has advanced towards over the years in the medium of computer technology. Now, humans are more interconnected with computers than ever before. Computers interact with most every facet of business there possibly is, and education had become modified at most age groups to accommodate the importance of computer technology into the school system because it is as important as it is beneficial. The Internet has also played an instrumental role of all these areas, including the global distant communications with friends and work colleagues. The world has significantly shrunk since the Internet and augmented computer technology. Moreover, while many computer-savvy citizens believe that computers can help better the economy as well as diminish the barriers of social and racial segregation, there are many factors rotating

Sales Developing and Merchandising Assignment Example | Topics and Well Written Essays - 1750 words

Sales Developing and Merchandising - Assignment Example s of the product, external sales development techniques, the tools and techniques of internal sales promotion and merchandising and role played by the staff in ensuring the success of the hotel. The hotel under consideration is called the APA Hotels & Resorts. As a point of departure, the APA Hotels & Resorts are headquartered in Japan. This hotel has a slogan that assures the clients top quality products and services. The hotel endeavours to attain non-nonsense frugality. A long side the normal services that are offered at a cost, the hotel offers a free breakfast. The rates are affordable. They range form 5500-14000JPY. The hotel has over 76 properties well spread across various nations. The hotel offers a wide range of accommodation facilities, which range from a single executive room for one person to double executive suite for two people. Consider the following cost of various classes of accommodation. In essence, the nature of products and services offered form a fundamental basis in which the organization creates its market niche. The larger the market niches the more the revenues. Essentially, in the hotel and & hospitality industry, the competition among the primary players depends on the quality of the products and the nature in which they are presented to the clients (JONES & LOCKWOOD, 2004). Giving more insight on the manner of product presentation in the modern business milieu has taken a technological dimension, which has seen numerous organizations embrace internet marketing and distribution. In the hotel industry, the hotels and resorts use internet application in creating channels, which help in the overall management of the organization (ANDREWS, 2009). The aspect of product differentiation is attributed to this context where the organizations such as the APA Hotel and Resort use the best procedures and superior raw materials to produce unique products. It is imperati ve to note that product differentiation helps APA Hotels & Resorts to identify