The main objective of this paper is to elucidate the present status of Plant Genetic Resources (PGRs), their research, and management system in the genebank of Nepal. PGRs for food and agriculture are the biological basis of world food and nutrition security. The remarkable elevation ranging from 60 meter above sea level (masl) to highest summit Mount Everest (8,848 masl) has created huge geographical and climatic variation which harbor enormous plant species in the country. National Agriculture Genetic Resource Center (NAGRC) or ‘Genebank’ currently conserved 11,051 accessions of more than 110 crops species belonging to cereals (5,850), pseudo cereals (1,150), pulses (1,800), oilseeds (185), and vegetables (565) including other crops (1,501) at ex-situ. Diversity mapping, characterization and evaluation of PGRs, duplicates identification, diversity study, pre-breeding and landrace enhancement are the major research works of NAGRC, and its management strategies include conservation method, types, and groupings of PGRs. Characterization, evaluation and tagging of economically important traits in PGRs are now more important for strengthening their pre-breeding and proper utilization. Additionally, strong communication and collaborative network among public, private, community based organizations and international organizations are important for the effective management of PGRs.

We previously developed a novel attenuated Salmonella Typhimurium (S.Typhimurium) △lon△cpxR vaccine. This study was conducted in order to examine whether this vaccine could effectively protect growing piglets against Salmonella infection. Pregnant sows in group A were primed and boosted with the vaccine, whereas pregnant sows in group B received sterile PBS-sucrose. After farrowing, newborn piglets in groups A and B were challenged with a wild type virulent S. Typhimurium at three weeks of age. During the study, serum IgG titers of piglets in group A were significantly higher than those of piglets in group B (P<0.001). In addition, clinical signs were observed in 5.9% of piglets in group A during the entire experimental period after the challenge, while diarrhea was observed in 81.6% of piglets in group B. These results indicate that vaccination of the pregnant sows resulted in effective protection in piglets against Salmonella infection.

This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms’ accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms’ comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved.