Comparaison de la rentabilité des enterprises céréalières biologiques et en transition par rapport aux entreprises conventionnelles au Québec

Les données financières de 92 entreprises agricoles conventionnelles produisant un minimum de 20 hectares de céréales à paille et de 21 entreprises, biologiques ou en phase de transition avancée, cultivant au moins 15 hectares de céréales ont été extraites de la banque de données Agritel pour fins de comparaison. À partir des entreprises conventionnelles, quatre groupes sont formes: bas niveau d'intrants (BNI), haut niveau d'intrants (HNI), rendement faible (extensif) et rendement eleve (intensif).
Pour l'ensemble des céréales, ainsi que pour l'orge, les entreprises biologiques obtiennent des rendements et des charges significativement plus faibles par rapport á l'ensemble des entreprises conventionnelles. Ainsi, les marges brutes sont équivalentes. La dépendence des entreprises biologiques et conventionnelles vis-à-vis des aides gouvemementales contribue toutefois pour une part importante aux résultats obtenus. La rentabilité des entreprises biologiques est comparable à celle des entreprises conventionnelles au niveau global de l'entreprise.
Par rapport aux quatre sous-groupes formés, le groupe biologique se situe, pour les marges brutes sur les cultures entre les groupes les plus performants (groupes BNI et intensif) et les moins rentables (groupes HNI et extensif).
Des logiques de production totalement différentes peuvent done aboutir à des résultats économiques similaires, du moins á court terme.     

Concentration of Banking Relationships in Switzerland: The Result of Firm Structure or Banking Market Structure?

Switzerland is one of the countries with the highest concentration of bank–customer relationships. The present paper seeks to find out whether this can be explained by the structure of Swiss firms or by the organization of the Swiss banking market. Using survey data from small and medium-sized enterprises in 1996 and 2002, we examine the influence of firm-, loan-, and bank-specific variables on the number of banking relationships. We find that firm and industry structure have the largest explanatory power, while banking market structure and conduct play a minor role. Relationship lending by state-owned cantonal banks and small regional banks tends to enhance the concentration of banking relationships.

Rwanda Legal Framework on Insolvency: Problems and Proposals for Reform

The purpose of this article is to explore some key insolvency issues, which will be highly selective for this article, and to identify the weaknesses and inconsistencies in the existing framework on insolvency. Rwanda does not have an efficient and effective framework on insolvency, and the article argues that there is a need for an improved insolvency law regime. In view of the weaknesses and inconsistencies, it is vital to consider international best practices such as the United Nations Commission on International Trade Law (UNCITRAL) Legislative Guide on Insolvency and the UNCITRAL Model Law on Cross‐border Insolvency as the basis needed to deal with different aspects or elements of the Rwanda insolvency law. The value of this article lies in the insights it offers into the current framework on insolvency and the opportunity given to address the inconsistencies, weaknesses and uncertainties that invariably arise from the law. Copyright © 2015 INSOL International and John Wiley & Sons, Ltd     

Using Discourse to Restore Organisational Legitimacy: ‘CEO-speak’ After an Incident in a German Nuclear Power Plant

We analyse managerial discourse in corporate communication (‘CEO-speak’) during a 6-month period following a legitimacy-threatening event in the form of an incident in a German nuclear power plant. As discourses express specific stances expressed by a group of people who share particular beliefs and values, they constitute an important means of restoring organisational legitimacy when social rules and norms have been violated. Using an analytical framework based on legitimacy as a process of reciprocal sense-making and consisting of three levels of analysis which capture the relationship between text and context, we investigate the discourse used by CEOs in their initial and subsequent accounts of the incident. We find that CEOs aim to negotiate a resolution between their initial account and organisational audiences’ incongruent interpretations of the event by adopting an ad hoc normative attitude to stakeholders. This manifests itself in the strategic use of the discourse of stakeholder engagement as a means of signalling change, yet maintaining the status quo. It suggests that CEOs strategically use discourse to manufacture organisational audiences’ consent regarding the continued operation of the nuclear power plant affected by the incident. Our findings contribute to the critical corporate communication literature which regards corporate narrative reporting as a means of consolidating the private interests of corporations, rather than increasing transparency and accountability.     

Methods that may stimulate creativity and their use in architectural design education

The architectural design process is based on a creative phase where creativity is highly valued. Although the literature on creativity is rich in ways to stimulate the decision-making process, these tools are rarely formally present in the building design process. To further the discussion on creativity and design education this paper presents a study on methods that may enhance the creative process and their application in architecture courses around the world. The results of this inquiry indicate that design instructors apply methods that may stimulate creativity mostly informally, with some positive results. To explore more fully the richness of the literature on the enhancement of creativity, structured applications of methods are recommended in controlled experiments to analyze results.     

Adoption and Abandonment of Organic Farming: An Empirical Investigation of the Irish Drystock Sector

There is a considerable literature about the adoption of organic farming. However, possible abandonment of organic farming has received scant attention. Thus, relatively little is known about the exit decisions of farmers. In addition, most studies are based on a static framework where it is not possible to account for changes in farmer decisions over time. This article attempts to fill this gap in the literature by investigating the determinants that affect both adoption and abandonment of organic drystock farming over time. The use of duration analysis allows for the consideration of cross‐sectional and time‐varying factors over the study period from 1981 to 2008. Using this dynamic econometric framework revealed a significant time effect on entry and exit decisions. Overall, the results highlight that where no attempt is made to account for exit decisions and time effects, important information about sustainable farmer decisions may not be taken into consideration.     

Assessing the Impact of Financial Incentives in Extension Programmes: Evidence From Ireland

We evaluate whether the effectiveness of a participatory extension programme changes when an incentive is introduced that financially rewards farmers for participation. Using data from a dairy farm extension programme operated in Ireland, the evaluation assesses whether farmers who joined before the financial incentive was introduced receive larger benefits from the extension programme than farmers who joined after the financial incentive. The results from a propensity score matching analysis reveal that farmers who joined before the incentive significantly improved their farm performance, as measured in gross margins and yields, while farmers who joined after the incentive did not significantly benefit from the extension programme. This implies that the incentive to participate is a windfall gain to these later participants.