The globalization of the economy favors increasingly stringent relations between heterogeneous economic and social systems and companies that are organized and managed very differently. As a consequence, international...The globalization of the economy favors increasingly stringent relations between heterogeneous economic and social systems and companies that are organized and managed very differently. As a consequence, international markets are characterized by actors with different physiognomies for management styles and communication modes. It follows that there is an urgent need to agree on homogeneous standards of information, including for budget statements, traditionally considered as a primary source of disclosure to stakeholders of the company＇s economic and financial assets. Is it still possible to use a single budget that satisfies a so diverse and wider audience of potential users？ In the accounting tradition, in many countries, especially for ＂practical＂ reasons, a principle of uniqueness and therefore of ＂neutrality＂ of the budget has been established which must be drafted to satisfy all potential recipients at the same time： it must be based on independent and impartial norms, to favor the particular needs of only certain categories of users. The paper represents this principle with the ＂prism effect＂： a single source of information should at the same time adequately respond to the information needs of a large and varied audience of operators. Is this still possible in changing global and ＂glocal＂ realities where most economically strong nations want to impose their own accounting languages？ What are the possible solutions to the changing needs of information？展开更多
The present study was undertaken to assess feeding effect on productive and reproductive performances of pre-natal and post-natal Red Chittagong Cattle （RCC） cows under on-station condition. A total of 16 pregnant R...The present study was undertaken to assess feeding effect on productive and reproductive performances of pre-natal and post-natal Red Chittagong Cattle （RCC） cows under on-station condition. A total of 16 pregnant RCC cows having pregnancy 6-7 months and between 1-3 parities was selected for the study and was allocated randomly into four dietary treatment groups. There are four type diets, i.e., To （standard diet according to National Research Council （NRC）, 1995）, T1 （5% below standard diet）, T2 （5% above standard diet）, T3 （10% above standard diet） and a control treatment T4 （maintained as farm practice）. The energy and protein requirements of experimental cows were determined as per standard developed by NRC. The results revealed that crude protein （CP） and metabolizable energy （ME, MJ/day） requirements among cows of different dietary groups were not significantly different, although CP requirements between T1 and T3 differed significantly. Total dry mater （DM） and ME intake differed significantly （P 〈 0.001） among cows of different dietary groups, but DM intake was significantly lower for cows in farm practice group Z4 compared to the cows of other dietary groups. The total CP intake had no significant variation （P 〉 0.05） among cows of all dietary groups, but CP intake from roughage varied significantly （P 〈 0.001）. Final live weight and total live weight gain had no significant variation for cows of all groups, but there were significant （P 〈 0.05） variation for daily weight gain. Daily weight gain of cows for first four dietary groups were significantly （P 〈 0.05） higher than cows of farm practice groups T4. Weight of calf from birth to 90 days and daily weight gain calves under different dietary groups showed that there were no significant （P 〉 0.05） variation of calf birth weights for all dietary groups, although lower birth weight was found in farm practice groups T4. Gestation length and postpartum heat period of cows of different dietary treatment groups revealed that there was no significant （P 〉 0.05） variation for those traits among cows of different dietary treatment groups, although there seems to be shorter postpartum heat for cows in dietary group T2 and longer period in farm practice group T4. Total and daily milk yield up to 30 days and 90 days of cows had no significant （P 〉 0.05） effect for different dietary treatment groups, although there seems to be slightly better milk production performance for dietary T2 and To, respectively for 30 days and 90 days total and daily milk yield. There were no significant （P 〉 0.05） changes of total and daily weight gain of cows for all dietary groups, however cows of standard dietary group To performed slightly better than those of cows of other dietary groups. Milk composition of cows of different dietary treatment groups showed that there was no significant （P 〉 0.05） variation on milk composition for cows of different dietary groups. Post-natal body condition score （BCS） for the 1st, 3rd and 4th months differed significantly （P 〈 0.05） among different dietary groups, while not found significant difference on the 2nd month. Therefore, it may be concluded that pre-natal feeding has significant effect on body weight gain, birth weight of calves and milk production of dairy cows. Hence, it is suggested that better nutrition may be provided during pre-natal period to harvest good quality of calves and higher milk yield from post-natal period.展开更多
文摘The globalization of the economy favors increasingly stringent relations between heterogeneous economic and social systems and companies that are organized and managed very differently. As a consequence, international markets are characterized by actors with different physiognomies for management styles and communication modes. It follows that there is an urgent need to agree on homogeneous standards of information, including for budget statements, traditionally considered as a primary source of disclosure to stakeholders of the company＇s economic and financial assets. Is it still possible to use a single budget that satisfies a so diverse and wider audience of potential users？ In the accounting tradition, in many countries, especially for ＂practical＂ reasons, a principle of uniqueness and therefore of ＂neutrality＂ of the budget has been established which must be drafted to satisfy all potential recipients at the same time： it must be based on independent and impartial norms, to favor the particular needs of only certain categories of users. The paper represents this principle with the ＂prism effect＂： a single source of information should at the same time adequately respond to the information needs of a large and varied audience of operators. Is this still possible in changing global and ＂glocal＂ realities where most economically strong nations want to impose their own accounting languages？ What are the possible solutions to the changing needs of information？
文摘The present study was undertaken to assess feeding effect on productive and reproductive performances of pre-natal and post-natal Red Chittagong Cattle （RCC） cows under on-station condition. A total of 16 pregnant RCC cows having pregnancy 6-7 months and between 1-3 parities was selected for the study and was allocated randomly into four dietary treatment groups. There are four type diets, i.e., To （standard diet according to National Research Council （NRC）, 1995）, T1 （5% below standard diet）, T2 （5% above standard diet）, T3 （10% above standard diet） and a control treatment T4 （maintained as farm practice）. The energy and protein requirements of experimental cows were determined as per standard developed by NRC. The results revealed that crude protein （CP） and metabolizable energy （ME, MJ/day） requirements among cows of different dietary groups were not significantly different, although CP requirements between T1 and T3 differed significantly. Total dry mater （DM） and ME intake differed significantly （P 〈 0.001） among cows of different dietary groups, but DM intake was significantly lower for cows in farm practice group Z4 compared to the cows of other dietary groups. The total CP intake had no significant variation （P 〉 0.05） among cows of all dietary groups, but CP intake from roughage varied significantly （P 〈 0.001）. Final live weight and total live weight gain had no significant variation for cows of all groups, but there were significant （P 〈 0.05） variation for daily weight gain. Daily weight gain of cows for first four dietary groups were significantly （P 〈 0.05） higher than cows of farm practice groups T4. Weight of calf from birth to 90 days and daily weight gain calves under different dietary groups showed that there were no significant （P 〉 0.05） variation of calf birth weights for all dietary groups, although lower birth weight was found in farm practice groups T4. Gestation length and postpartum heat period of cows of different dietary treatment groups revealed that there was no significant （P 〉 0.05） variation for those traits among cows of different dietary treatment groups, although there seems to be shorter postpartum heat for cows in dietary group T2 and longer period in farm practice group T4. Total and daily milk yield up to 30 days and 90 days of cows had no significant （P 〉 0.05） effect for different dietary treatment groups, although there seems to be slightly better milk production performance for dietary T2 and To, respectively for 30 days and 90 days total and daily milk yield. There were no significant （P 〉 0.05） changes of total and daily weight gain of cows for all dietary groups, however cows of standard dietary group To performed slightly better than those of cows of other dietary groups. Milk composition of cows of different dietary treatment groups showed that there was no significant （P 〉 0.05） variation on milk composition for cows of different dietary groups. Post-natal body condition score （BCS） for the 1st, 3rd and 4th months differed significantly （P 〈 0.05） among different dietary groups, while not found significant difference on the 2nd month. Therefore, it may be concluded that pre-natal feeding has significant effect on body weight gain, birth weight of calves and milk production of dairy cows. Hence, it is suggested that better nutrition may be provided during pre-natal period to harvest good quality of calves and higher milk yield from post-natal period.
