Purpose - While sustainability is based on the argument that the world’s resources are finite and their demand will ultimately surpass supply, entrepreneurship on the other hand argues that there are inherent opportunities to address this through conserving, recycling, switching to more renewable resources and making effective use of available finite resources. Research design, data, and methodology - In response to the lack of scientific information on the outcomes of entrepreneurship in rural Nigeria, this paper surveys the benefits (social, economic and environmental) of women engagement in waste plastic bags recycling in Adamawa State of Nigeria. A descriptive research design was adopted and data was collected from 26 respondents with the use of a semi-structured questionnaire, which was analyzed using descriptive statistics and presented in frequency tables. Results - Results indicated that 21 women have gained employment, who would have remained unemployed; 80.8% of who make profits below 10000 Naira per month and collectively, they recycle 179.3kg of waste polythene bag per month. Conclusions - It was recommended that the women should be further their education; adequate records of costs and sales should be kept; and savings should be encouraged among them.

Background : Insect pests damages are increasing on the field of Lycium chinense under eco-friendly organic management and especially, pest damage of Gelechiidae (Ilseopsis parki Povolny) is serious. Currently, various eco-friendly organic materials are registered, but insecticidal activity against Gelechiidae was not verified. Therefore, this experiment was carried out to select eco-friendly organic materials showing insecticidal activity in Gelechiidae. Methods and Results : To test insecticidal activity, the Gelechiidae lavas were collected from the field and Nine eco-friendly organic materials were collected from the market. method. The insecticidal activity assay method was, putting Gelechiidae lavas on the 90mm petridish then water-diluted eco-friendly organic materials were sprayed onto the laver. Result of insecticidal activity was observed with a microscope 10 minutes, 2 hours and 18 hours after the treatment. Microscopic observation results, insecticidal activity was shown only in 5 out of 9 materials. Conclusion : As a result, Insecticidal activity against Gelechiidae was not effective in all tested materials, but the 5 eco-friendly organic materials showed the same effect in repeated experiments. In this study, we selected 5 materials out of 9 eco-friendly organic materials against Gelechiidae, then future studies are planned to select the most suitable materials by field testing the 5 eco-friendly organic materials.

Background : Tetraploid plants are bigger in the size of fruits, leaves, stems, and roots than diploid plants due to bigger cells attributed to chromosome multiplication. The advantage of tetraploid plants includes breakdown of self-incompatibility and increase of disease resistance. This study was carried out to gain tetraploid resources for breeding of new boxthorn varieties having pest resistance, higher yield, and self-compatibility. Methods and Results : Tetraploid lines and maternal varieties used in this study were C0148-10 and C0412-1 from Cheongyang-jaerae, M0148-94 and M0148-120 from Myongan, B0148-43 and B0148-78 from Bulro, D0148-62 and D0148-72 from Cheongdae, and Y0148-2 and Y0148-24 from Youngha. Betaine content was highest as 0.7 - 1.62% in leaf, followed by 0.55 - 1.17% in fruit and 0.04 - 0.23% in root. Betaine content in plant parts of several tetraploid lines increased compared to martenal varieties, higher in fruit for 5 lines including D0148-72, B0148-78, and C0142-1, higher in leaf for 5 lines including C0148-10, C0412-1, and M0148-94, and higher in root for 7 lines including Y0148-2, M0148-94, and M0148-120. Rutin content in leaf ranged 4.0 – 388.55 ㎎% and was highest as 388.55 ㎎% in Y0148-24. Tannin content in leaf of tetraploid lines was 4.70 - 6.12%, highest as 6.12% in Y0148-2 and M0148-120, similar to the maternal varieties. Youngha of the diploid plants showed the highest tannin content of 7.08%. Total free sugar content in tetraploid lines was higher as 8.53 - 12.53% than maternal varieties. Conclusion : Betaine and rutin contents increased in several tetraploid lines and Total free sugar content in tetraploid lines was higher as 8.53 - 12.53% than maternal varieties. This shows tetraploid boxthorn lines are very useful resources in breeding new varieties.

Background : The most problematic disease in Boxthorn is Anthracnose. New variety with Anthracnose-resistant is good for high yield and Safe fruit production in open field. Therefore it is necessary to develop a New variety with Anthracnose -resistant and high yield. Methods and Results : The new boxthorn line, CB10511-104 was selected from the cross between Cheongun (IT232599) and CB08456-113 to breed new variety with high yield and Anthracnose-resistant in 2011. Its preliminary yield test was performed from 2012 to 2013 and the selected line was named Cheongyang 25. Its regional yield trials were carried out in Cheongyang, Yesan and Jindo for 3 years, from 2014 to 2016. Cheongyang 25 was registered as the new variety, Cheonggeum, in 2016. The specific characteristics were summarized as follows; Tree shape is open type and the leaf is round-lanceolate. The flowers are normal size and purple. The fruit is large size, round oval and yellowish red. The flowering was June 19 with medium flowering. Number of sprout branch by pruning was generated more than the check variety, Cheongmeong. The infection rates on leaves to Eriophys macrodonis Keifer was as strong as 39.6 percent. Anthracnose on fruits in open field was slightly similare compared to the check variety, but check variety was Anthracnose-resistant. The content of betaine and free sugar in dried-fruits were higher than that of the check variety. The dried-fruit yield was decreased about 17 percent in open field. Conclusion : This variety ‘Cheonggeum’ was suitable for cultivation in open field because of Anthracnose-resistant. It is necessary the companion variety, Cheonghong, because of self-incompatible.

Background : Black Non-Woven Fabric Mulch Culture was knowned increased crop Yield and saved weeding labor in Liriope Pilatyphylla Wang et Tang. But to the removal and planting labor is more needed, So some famers are avoidance that culting method. Methods and Results : So this study was experimented in order to selecting optimun removal time in Liriope Pilatyphylla Wang et Tang mulch culture. Removal time were conventional practices (in April next yesr), September, October and November. In early, Plant length, Root length, Leaf number and number of plants was the long and many by the sooner removal time and also, dry weight was heavier. Black non-woven fabric removal labor was saved by the sooner removal time. The main event of weeds were Cyperus serotinus Rottb and Portulaca oleracea L. In harvest time, Plant length and plants of numbers was the longest and heavier at conventional practice (in April next year) and November removed. Tuberous root number was the more in September removal, Because, the tuber was tall and long. Total1y consideration of the including weeds shooting, weeding labor and Growth and development situation, Black non-woven fabric removal optimum time was September or Conventional practices (in April next year). Conclusion : Black non-woven fabric optimum removal time was the september . In this experiment, increased yield 9, income 16 percent than conventional practices (in April next year).

Background : Natural Mortality Vinyl much culture are increased crop yield and saved weeding workforce. But research is insufficient that of Liriope Pilatyphylla Wang et Tang. Black non-woven fabric mulch culture are increased crop yield and superior to occurrence of weeds, but to the removal and planting more labor needed, so, Farmers are avoidance using that. Methods and Results : So this study designed in order to selecting the best covering material. Using in this study, covering materials were Conventional practices (non covering), Natural mortality vinyl and black non-woven fabric. Soil temperature was continued highly after planting from in mid-may to in august a regular. among them natural mortality vinyl mulch was the highest. Natural mortality vinyl mulch was the fastest that humidity of soil change and Growth and development situation by maintaining proper temperature and humidity. Non mulching was little change in temperature and humidity and the slowest in the Growth and development situation. The main event of weeds were Cyperus serotinus Rottb and Portulaca oleracea L. Weeding labor was saved from 43 to 57 percent in the natural mortality vinyl and black non-woven fabric mulch. Plant length was the shortest in the conventional practices and Root length, Leaf number and number of plants were little changed. Yield was increased from 27 to 29 percent in the natural mortality vinyl and black non-woven fabric mulch than conventional practices. Result of comprehensive economic analysis including weeding labor and yield, the natural mortality vinyl mulch culture was income increased 92 percent than conventional practices. Conclusion : Natural mortality vinyl mulch culture were weeds shooting controled and increased yield 39, income 92 percent than conventional practices (non covering).

Background : Acreage of rain-shelter plastic greenhouse to prevent anthrax is being gradually increased according to growing importance of safe Boxthorn production. But When Boxthorn is grown in the hot season in rain-shelter plastic greenhouse, Fertility decreases. The fertilization rate tends to be different according to cultivated variety and ventilation type of rain-shelter plastic greenhouse. Therefore it is necessary to identify cause and look for a solution. Methods and Results : In the experiment, ‘Cheongun’ cultivar was grown in the rain-shelter plastic greenhouses for the tests. Environment of rain-shelter plastic greenhouses, fertilization rate and density of flower visiting insect were investigated according to ventilation type. Pollen germination and pollen tube elongation on stigma were investigated according to temperature. In mid-July, the temperature on a clear day rose to 45℃ in rain-shelter plastic greenhouse of side vents. Pollen germination and pollen tube elongation on stigma were normal for 3 hours on 30, 35℃. Fertilization rate was somewhat reduced on 40℃ but Pollen germination and pollen tube elongation was good. On 45℃, fertilization rate was very poor and There was no pollen germination. Density of flower visiting insect in rain-shelter plastic greenhouse of roof and side vents was higher than that in rain-shelter plastic greenhouse of side vents. The fertilization rate on high temperature did not show any difference regardless of ventilation type. The rate of artificial cross-fertilization and airborne fertilization were high in rain-shelter plastic greenhouse of roof and side vents. It was necessary to improve airborne fertilization rate because airborne fertilization rate was significantly lower than artificial cross-fertilization regardless of ventilation type. Conclusion : When it was cultivated in rain-shelter plastic greenhouse, the reasons for the lowering of the fertilization rate were as follows. Density of flower visiting insect was low. Boxthorn, which was insect pollination crop, was needed sufficient flower visiting insect on flowering period. But it was insufficiency especially in rain-shelter plastic greenhouse of side vents. Another reason was decrease in pollen germination and pollen tube elongation. Pollen germination was suppressed in the high temperature.

Purpose – The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors’ report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions – This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

The purpose of this paper is to review the quality of corporate governance from the prior empirical literature. This study finds that most of the researchers developed the self structured corporate governance index and few researchers used the corporate governance index provided by rating agencies. This study also finds that there is no uniform basis to measure the corporate governance quality and observed the variation in terms of overall and individual attributes of corporate governance; sub-indices of corporate governance; scoring system; weighted and un-weighted method; statistical method; time period; financial and non financial companies; code of corporate governance; listing requirement; disclosure practices; legal environment; firms characteristics; and country perspective. This study also observed that overall corporate governance quality is very low in most of the studies and even quality of corporate governance varies in the firms within the same country. This study recommends that the boundary of corporate governance quality should be defined based on the agreed set of rules and regulation, code of governance and practices. This study also suggests that the regulator and policy makers should more emphasize on code of corporate governance and regulatory framework and monitoring to improve the quality of corporate governance.

Purpose – The purpose of this paper is to get a clear concept about intellectual capital and reports on intellectual capital in different entities based on the literature review. Research design, data, and methodology - This study was mainly written in a way of descriptive research. The current studies deal with the theoretical and reporting aspects on intellectual capital. Thus, this research is developed on the basis of previous descriptive and empirical research papers. Results - This study finds that intellectual capital is the combination of human capital, structural capital and relational capital but there is no unique measurement system or process to define intellectual capital. The findings also indicates that the measurement for intellectual capital varies based on the measurement process, time period, firms, industries and country to country perspectives. It can be also observed that firms have the tendency not to disclose the intellectual capital information. Conclusions – This study recommends that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. Additionally, it suggests that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

The atmosphere strongly affects the Earth’s spin rotation in wide range of timescale from daily to annual. Its dominant role in the seasonal perturbations of both the pole position and spinning rate of the Earth is once again confirmed by a comparison of two recent data sets; i) the Earth orientation parameter and ii) the global atmospheric state. The atmospheric semi-diurnal tide has been known to be a source of the Earth’s spin acceleration, and its magnitude is re-estimated by using an enhanced formulation and an up-dated empirical atmospheric S2 tide model. During the last twenty years, an unusual eastward drift of the Earth’s pole has been observed. The change in the Earth’s inertia tensor due to glacier mass redistribution is directly assessed, and the recent eastward movement of the pole is ascribed to this change. Furthermore, the associated changes in the length of day and UT1 are estimated.

Concentrations of fine particulate matter (PM2.5) and several of its particle constituents measured outside homes in Houston, Texas, and Los Angeles, California, were characterized using multiple regression analysis with proximity to point and mobile sources and meteorological factors as the independent variables. PM2.5 mass and the concentrations of organic carbon (OC), elemental carbon (EC), benzo-[a]-pyrene (BaP), perylene (Per), benzo-[g,h,i]-perylene (BghiP), and coronene (Cor) were examined. Negative associations of wind speed with concentrations demonstrated the effect of dilution by high wind speed. Atmospheric stability increase was associated with concentration increase. Petrochemical source proximity was included in the EC model in Houston. Area source proximity was not selected for any of the PM2.5 constituents' regression models. When the median values of the meteorological factors were used and the proximity to sources varied, the air concentrations calculated using the models for the eleven PM2.5 constituents outside the homes closest to influential highways were 1.5-15.8 fold higher than those outside homes furthest from the highway emission sources. When the median distance to the sources was used in the models, the concentrations of the PM2.5 constituents varied 2 to 82 fold, as the meteorological conditions varied over the observed range. We found different relationships between the two urban areas, illustrating the unique nature of urban sources and suggesting that localized sources need to be evaluated carefully to understand their potential contributions to PM2.5 mass and its particle constituents concentrations near residences, which influence baseline indoor air concentrations and personal exposures. The results of this study could assist in the appropriate design of monitoring networks for community-level sampling and help improve the accuracy of exposure models linking emission sources with estimated pollutant concentrations at the residential level.

Background : As the farmers who grow Chinese matrimony vine (Lycium chinense Miller) in rain-shelter greenhouses increase, it is necessary to develop a cultivar with self-compatibility and high quality. Methods and Results : The new boxthorn line, CBP06419-243 was selected from the cross between CBP03310-250(IT232705) and CBP05399-1 to breed the cultivar with self-compatibility and high quality. These lines used for crossing was tetradilpoid induced by the colchicine treatment on bud. Its preliminary yield test was performed from 2009 to 2011 and the selected line was named Cheongyang 18. Its regional yield trials were carried out in Cheongyang, Yesan and Jindo from 2012, 2014, 2015 and Cheongyang 18 was registered as the new variety, Whasu, in 2015. The specific characteristics were summarized as follows; Tree shape is semi-open type and the leaf is lanceolate. The flowers are distinctly larger. The fruit type is medium size, long oblong and yellowish red. The flowering was June 21 with medium flowering. Branching by pruning its sprout was generated less than the check variety, Cheongmeong. The infection rates on leaves to Eriophys macrodonis Keifer was as strong as 7.7 percent. Anthracnose on fruits in open field was slightly severe compared to the check variety, but the infection rates in rain shelter greenhouses was similar. The content of betaine and free sugar in dried-fruits were higher than that of the check. The dried-fruit yield was decreased about 13 percent in open field, but increased 18 percent in rain shelter greenhouses. Conclusion : This variety ‘Whasu’ was suitable for cultivation in plastic film greenhouses because of self-compatibility and high-yielding. It is not necessary the companion variety.

Background : To diversify and increase the demend of Boxthorn, it is breeding for medicinal herbs, food and fresh fruit. Therefore Ningxia with the high sugar content and Black Fruit Containing a lot of functional ingredients have been used for cross breeding. As a result, many new lines were developed. Therefore It was carried out to use as a data for new varieties through the characterization of good lines. Methods and Results : 12 varieties and lines were investigated. Diploid boxthorn were Chengmyeong (Lycium chinense Mill.), Ningxia (Lycium barbarum L.) and Black Fruit (Lycium ruthenicum Murray). Tetraploid boxthorn is Whasu. Breeding Lines were CB13593-8, CB13595-4, CB13592-9, CB13596-1, CB13597-37, CB14643-43, CB14622-2 and CB14626-4. The fruit of lines crossed with Black Fruit (Lycium ruthenicum Murray) were round. The various lines were breeded with black fruit, good fruiting and good soil adaptability. Leaves were small and thin in Compared with tetraploid Boxthorn, Whasu. Sugar content was very high in CB14643-43, CB13595-4, CB13597-37 and CB13593-8. So it’s good for fresh fruit. Conclusion : CB14643-43, CB13595-4, CB13597-37 and CB13593-8 lines were good for fresh fruit because of high sugar content of the fruit. CB14622-2 and CB13596-1 lines were good for food because of fruit color, seed weight and number of seeds. But these are required function component analysis.

Background : Liriope platyphylla Wang et. Tang belongs to the Liliaceae and herbal medicinal plants. It is usually grown as ground cover plants. But the farm is cultivated medicinal plants in order to harvest its tuberous root. The cultivated area is 95ha and the production is 588 ton(2014). Miryang and Cheongyang are the main producing areas. This experiment was carried out to select a cultivar that are well adapted in middle regions in Korea. Methods and Results : It were investigated the tuber characteristics in four cultivars of Liriope platyphylla Wang et. Tang. The ratios of roots and tubers a plant was ranged 18.6 - 21.6%. Maekmundong 1 have more in tubers per a plant but lower in the rate of marketable tubers and 100-tubers weight than other 3 cultivars. Cheongshim was heavier and larger in tuberous root than 3 other cultivars. The tuber’s distributions in less than 10 ㎝ soil depth at the surface was 48.6% in Cheongshim, 58.4% in Seungsu 50.6% in Maekmundong 1 and 58.1% in Cheongyang native’s line. So, Seungsu and Cheongyang native’s line are believed to be suitable for harvesting by machines. The tuber’s yield was highest in Seungsu and was 5% higher than Cheongyang native’s line. The spicatoside A extracted with 80% MeOH was analyzed by 0.01 – 1.83 ㎎/g and Maekmundong 1 have been contained much more than other cultivars. Conclusion : Considering the yield and medicinal ingredients, Maekmundong 1 have good quality than Cheongshim, Seungsu and Cheongyang natives’s lines in middle regions in Korea.

Geopolymer has recently emerged as an environmentally sustainable material considered to be an alternative to conventional Portland cement. Current study exhibits and discusses the results of experiment on the alteration in mechanical strength of fly ash-based geopolymer mortar activated by alkaline solution with three different sodium hydroxide solution concentrations (etc 10M, 14M and 18M) after exposure to elevated temperatures ranging from 100oC to 1000oC. Thegeopolymermotarexhibitedits strength increase after exposure at 100oC or 200oC ,followed bythe considerable strength loss in strength between 300oC and 700oC. However, the mortar strength rose slightly after exposure to temperature range from 800oC to 1000oC due to the viscous sintering process.

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman’s review, director’s report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

Background : Liriope platyphylla Wang et. Tang is a perennial plant and its tuberous root is used as herbal medicine. Liriope platyphylla is grown throughout a year from April to April of next year. Recently, the production was lowered because of severe drought/rainfall and injury by successive cropping. The ridge height affected the growth of shoots and roots as affected by drought or rainfall. It is necessary to establish the cultivation techniques for stable quantity per unit area and good tuber’s quality. This experiment was carried out to select a cultivar of good tuber quality and to determine the ridge height for high-yielding. Methods and Results : It were investigated the characteristics of roots and tubers depending on different ridge heights in four varieties of Liriope platyphylla Wang et. Tang. There was not significantly different in shoot growth by different ridge heights. The tubers distribution in less than 10cm soil depth at the surface was decreased about 6.6% in the 15cm ridge height compared to 5cm. So, the mean distributed position of tubers was deepened at higher ridge. The cultivars that tubers were mainly distributed in the 10cm depth from surface was Seoungsu and Cheongyang natives’s lines. The no. of tubers per a plant and the ratio of marketable tubers were increased about 13.2% and 20.1% in the 15cm ridge height compared to 5cm. Considering the tuber sizes and ratio of marketable tubers, Cheongshim and Maekmundong 1 has good quality than Seoungsu or Cheongyang natives’s lines. The tuber yield increased about 19.5% in the 15cm ridge height compared to the 5cm. So, high ridge was advantaged to increase the yield. Conclusion : From the above results, the quality and quantity of tubers of Liriope platyphylla Wang et. Tang was good in the higher ridge. We recommended Cheongshim cultivar because of the large tuber sizes and high ratio of marketable tubers.

Background : Liriope platyphylla Wang et. Tang is a species of Liliaceae and its tuber is used as medicinal herbs. This medicinal plant is mainly cultivated in Cheongyang and Buyeo of Chungcheongnam-Do and Miryang of Gyeongsangnam-Do. It is necessary to establish a cultivation techniques for stable production to solve the problems that are found on farms. These farm surveys were carried out to obtain the basic data on soil environment and cultivation conditions at main producing areas of Chungnam-Do in Liriope platyphylla Wang et. Tang. Methods and Results : The surveys were investigated from 37 farmers in Cheongyang and 32 farmers in Buyeo who cultivate Liriope platyphylla Wang et. Tang. There were slightly differences in the local characteristics between Cheongyang and Buyeo. The rate of successive cropping for more than 3 years were 19% at Cheongyang and 41% in Buyeo. The reason may be due to the a small-owned field. It has grown 28% at Cheongyang and 59% at Buyeo in paddy fields. The injury by successive cropping that farmers argued were the increasing pest/disease occurrence, degradation of tuber quality and yield reduction. Crops planted after the harvest of L. platyphylla were mostly Pepper or soybean in upland. It is necessary to reduce the injury of successive cropping. The results of 112 soil analysis data were classified by 8 soil series. There are many acidic soil, lack of organic matter, excess phosphate. However, it did not analyzed the influences on the growth and yield of the crop as affected by different soil conditions. Conclusion : From the above results, it is necessary to develop cultivation techniques on the reduction of injury of successive cropping, such as cropping system, seedling transplanting cultivation, cultivation methods for good agricultural practices(GAP) and soil improvement.

Background : Usually, planting and harvest time is around the middle of April. A labor shortage deu to her planting time as harvest time and some farmers were late planting culture. After planting until take rooting It will take more than one month when late planting growth is bad. Seedling cultivation, just taking rooting is agricultural growth promotion. Methods and Results : So did design the optimum nursery days and number of plants. Nursery days were 30 days and 45 days and number of plants 1, 3, 5 plants. Plant length was longer in less number of plants while Root length was longer in more number of plants of Temporary planting seedling, Leaf number was a big increase but number of plants was not a big shift. In post-havest survey, plant length was longer in 3 number of stem and root length was longer in one number of stem. 45 days and 3 number of stem seedling was the most good in number, weight and length of tuberous root. Yield of 45 days and 3 number of stem seedling was higher 7% than 1 number of stem seedling and higher 5% than 5 number of stem seedling. 45 days and 3 number of stem seedling was 1,789 thousand per 10a in income was the most. Conclusion : Result of this study, for rasing healthy seeding nursery days 45 days and number of plants 3 plant