Accounting service and Internal control basic concept
Chi-Ho, Liu
Abstract
The personnel quota for the AHRI's Branch Office of Accounting Services was reduced during the government's personnel streamlining and organizational reengineering. At first, its accounting operation had been planned to be subsumed under the headquarters' accounting office. However, after careful consideration of the branch's healthy revenue, efficient business practices, it was decided not to make the proposed change, which would have created massively extra load of work for the head office anyway. Under the headquarters' directive and coordination, the branch office had to recruit someone among its certified staff to be in charge of the accounting business so as to ensure the continuity of the branch office's daily operation. In2010, I was appointed to be responsible for the accounting business of the branch office, concurrent to my other job as a researcher at the AHRI. Since the start of my tenure, the branch has delivered some excellent funding implementation results. The projects of animal health research development between 2014-2017 showed 99.91% of budget implementation efficiency, while in the general administrative affairs, the budget implementation efficiency reached a level of 99.93% for the same period. Furthermore, the execution rate of annual registration or processing fees was 100% and the miscellaneous incomes were also excellent between 2014-2017. In short, the generated revenues in this period exceeded our annual budgets. These results would not have been possible without the contribution provided by the high-quality inspection services delivered by our hard-working staff. I have learned so much about the importance and constraints of abiding to rules and regulations civil servants have be faced with in their daily work since I took over this job, having experienced various legal challenges and internal control first hand. During this brief introduction to some concepts of internal control and due diligent operation, I have shared with you from a vet’s perspective some key issues you need to keep in mind for your work. I hope my talk is of great use to you.
Molecular epidemiological analysis of bovine tuberculosis in Taiwan
Chen-Shen Huang
Abstract
Bovine tuberculosis (bTB) is an important zoonotic disease caused by Mycobacterium bovis. Although, cattle are considered to be the main hosts of M. bovis, most mammals can be infected. Dependent on the route of infection, characteristic nodular lesions can occur in the head, chest lymph nodes, or abdominal organs. The intradermal tuberculin test (ITT) is the standard method for testing bovine tuberculosis, in particular, for the purposes of international trade. It is also the standard method for bovine tuberculosis detection in Taiwan. Other diagnostic methods include pathogen isolation and ELISA. In Taiwan, the number of culture-positive herds did not increase from 2012 to 2016, whereas the number of positive cases increased in 2017. Our laboratory uses two genotyping methods, Spoligotyping and mycobacterial interspersed repetitive units-variable numbers of tandem repeats typing (MIRU-VNTR using the loci sets ETR-A, ETR-B and Qub11b) which are common methods for typing M. tuberculosis complex. We thus used these two methods to analyze the M. bovis isolates obtained from 2012 to 2017, and 9 types were identified. We found that every year there is a type disappearing, appearing, or reappearing intermittently