A policy analysis to promote conservation and use of small millet underutilized species in India

Despite the important role of Neglected and Underutilized Species (NUS) in diversifying agriculture, supporting traditional farming systems and improving food and nutritional security particularly in marginal lands, very little attention is being paid to their mainstreaming in national policies and institutions. Based on a detailed review of the regulatory frameworks governing the conservation, sustainable use and equitable sharing of benefits arising out of plant genetic resources and the circulation and registration of seeds and improved varieties, this paper discusses the extent to which the measures in place in India may favour or affect the conservation and use of NUS. In addition to these frameworks, in view of the major change realized by the 2013 National Food Security Act which has included coarse cereals in the country’s Public Distribution System (PDS), the paper also incorporates this latest policy in its analyses. A special focus is given to small millets, a group of species with unexploited economic and nutritional potential but extremely important for marginal communities’ food security and livelihoods. A set of policy recommendations and opportunities to explore are proposed to address the identified constraints with the purpose of creating a more supportive policy environment and enhancing the national capacity to promote NUS.     

美国宪法构造的历史逻辑及其宪政文化意义

一方面 ,美国宪法成长的历史轨迹充分反映了宪法发展的自我逻辑 ,并影响和规定了美国宪法的构造。美国宪法的架构是美国社会变迁的制度轨迹 ,其构造规定着美国的权力结构及其行使方式 ,蕴涵了权利至上的宪政理念 ,也塑造了美国独有的分权制衡模式并深刻地影响了西方的宪政架构。另一方面 ,美国宪法的成长有其深厚的社会基础 :以普通法为中心的自然法理念奠定了美国宪法成长的观念性基础 ;多元利益集团是美国宪法得以产生的社会结构基础 ;市场经济的发展对美国宪法的成长提供源源不断的动力。     

Assessing qualitative similarities between financial reporting frameworks using visualization and rules: COREP vs. pillar 3

Financial institutions are struggling with larger volume, more specific and greater frequency of regulatory reporting after the global financial crisis in 2008, especially those that need to report to multiple jurisdictions. To help to improve reporting efficiency, this paper aims to assess the existence of similarities between templates related to credit and counter party credit risk of COREP and Pillar 3 regulatory reporting frameworks by applying Correspondence Analysis and Association Rules Mining. Our results suggest a high degree of overlap between these reporting frameworks, more prominently the three business functions as Front office, Finance and Risk. These patterns can be used as guidance for financial institutions to reshape their reporting architecture.     

Pay dispersion among the top management team and outside directors: Its impact on firm risk and firm performance

Two key groups central to improving firm performance are the top management team (TMT) and the board of directors. Executives undertake strategic actions, whereas board members fulfill their resource provision and monitoring roles. Drawing on tournament theory and equity theory, we propose that high pay dispersion among outside directors and the TMT is positively associated with strategic risk, whereas high (low) TMT pay dispersion and low (high) outside director pay dispersion are positively associated with firm performance. Our predictor is the unexplained component of horizontal pay dispersion, or the residual of pay dispersion resulting from regressing pay on observable firm, industry, period, and individual characteristics. Our results highlight the importance of unexplained pay dispersion for TMTs, but not for boards of directors, in improving firm performance.     

Career mentoring in context: A multilevel study on differentiated career mentoring and career mentoring climate

This study explores how supervisor career mentoring contributes to contemporary organizational career development, which strives to foster employees' promotability while strengthening their intention to stay. Specifically, we focus on the implications of career mentoring in team contexts. Applying a multilevel framework, we distinguish between individual‐level differentiated mentoring (i.e., an employee's mentoring perceptions as compared to those of other team members) and group‐level career mentoring climate (i.e., the average perception across all group members). In a workplace setting, we collected data from vocational job starters (N ranged from 230 to 290) and their company supervisors (N ranged from 56 to 68). We find that career mentoring climate positively relates to promotability, more so than differentiated career mentoring. Both career mentoring climate and differentiated career mentoring are positively related to the intention to stay. At the individual level, this relationship is mediated by job satisfaction. We discuss theoretical and practical implications of differentiated and group‐level mentoring.     

中日韩三国的公允价值计量属性比较研究——基于财务会计概念框架角度

作者在研究过程中,综述了公允价值计量属性的相关理论.在比较中日韩三国财务会计概念框架中,作者在公允价值计量属性表述的基础上,分析了中日韩三国之间的差异,提出中日韩会计准则制定机构在公允价值研究领域存在着区域性合作的共同课题,并就加强合作的路径安排提出了笔者的构想.     

联合社何以可能——基于典型个案的实践逻辑研究

农民合作社联合社是一种典型的社会经济组织现象.目前,国外经验难以有效解释中国语境下联合社的实践逻辑,国内研究也相对缺乏系统性理论解释.本文在一种关于组织行为的新分析框架(SAGP模型:性状-行动者-治理-绩效)的基础上,结合台联九生猪专业合作社联合社的个案研究,对联合社的形成和发展进行系统性理论解释.本文指出联合社形成...     

浅析软件项目风险管理

软件项目的风险及其管理一直没有得到太多的重视,但它对软件项目的成功起着至关重要的作用。本文概述了软件项目的风险;在现有软件项目风险管理理论的基础上,提出了软件项目风险管理的三维理论框架;并对时间维、知识维和逻辑维进行综合探讨和分析,明确了这三维之间的关系;最后结合我国当前的社会环境和技术环境,提出了几项建议。     

Determinants of bankruptcy regime choice for Canadian public firms

Distressed Canadian public firms usually file for bankruptcy protection under either the Bankruptcy and Insolvency Act (BIA) or the more flexible Companies Creditors Arrangement Act (CCAA). The latter targets reorganization while the BIA focuses on both reorganization and liquidation. This paper examines the factors that enter into the choice of either of these two regimes by bankrupt filing public firms. We document that firms are more likely to file under the CCAA when the global stock market is bullish. Larger firms, more leveraged firms and firms with higher quality bankruptcy trustees are more likely to file under CCAA. The worst performing firms also tend to file under the CCAA. Finally firms in Ontario and Quebec have a tendency to file more frequently under the BIA compared to other provinces.