Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies...Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies; whereas, most of the non-coking coal washeries are owned by Private Sector. Even after six decades of coal washing practices, there has not been significant development in the coal washing intelligentsia. Indian Coal Washing industry is still dependent on imported equipment, which has been designed to treat coal that is significantly different from Indian coal of drift origin. In this paper, authors have ventured into evolution of Indian Coal Washing Industry (with a focus on coking coal washing sector), its present condition and future prospect for growth. The paper emphasizes need for developing indigenous solutions to industrial challenges and highlights importance of increased coordination among academia-research institutions and coal industry.展开更多
The aim of this paper is to present the main results arisen from the joint efforts of the public-private partnership in being between CCII (Centro Cultura Innovativa d'Impresa) of University of Salento and Apphia s...The aim of this paper is to present the main results arisen from the joint efforts of the public-private partnership in being between CCII (Centro Cultura Innovativa d'Impresa) of University of Salento and Apphia s.r.l.. This paper will focus on the results of the core of the OBSS (on board stability system) module that, starting from the exact 3D geometry of a ship hull, described by a discrete model in a standard format, the distribution of all weights onboard and the data acquired by the system, calculates ship floating conditions (in draught, heel and trim). The proposed approach is based on geometry meshes represented by an universally accepted file format (named OBJ) first developed by Wavefront Technologies. Demonstration of the validity of the results is done by the authors using as hull model a simple rectangular box.展开更多
AIM: TO study if T-cell activation related to portasystemic shunting causes osteoclast-mediated bone loss through RANKL-dependent pathways. We also investigated if T-cell inhibition using rapamycin would protect agai...AIM: TO study if T-cell activation related to portasystemic shunting causes osteoclast-mediated bone loss through RANKL-dependent pathways. We also investigated if T-cell inhibition using rapamycin would protect against bone loss in rats. METHODS: Portasystemic shunting was performed in male Sprague-Dawley rats and rapamycin 0.1 mg/kg was administered for 15 wk by gavage. Rats received powderized chow and supplemental feeds to prevent the effects of malnutrition on bone composition. Weight gain and growth was restored after surgery in shunted animals. At termination, biochemical parameters of bone turnover and quantitative bone histology were assessed. Markers of T-cell activation, inflammatory cytokine production, and RANKL-dependent pathways were measured. In addition, the roles of IGF-1 and hypogonadism were investigated. RESULTS: Portasystemic shunting caused low turnover osteoporosis that was RANKL independent. Bone resorbing cytokine levels, including IL-1, IL-6 and TNFα, were not increased in serum and TNFα and RANKL expression were not upregulated in PBMC. Portasystemic shunting increased the circulating CD8+ T-cell population. Rapamycin decreased the circulating CD8+ T-cell population, increased CD8+ CD25+ T-regulatory cell population and improved all parameters of bone turnover. CONCLUSION: Osteoporosis caused by portasystemic shunting may be partially ameliorated by rapamycin in the rat model of hepatic osteodystrophy.展开更多
Using CHIP (Chinese Household Income Project Survey) data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types (SOEs, COEs, FEs, an...Using CHIP (Chinese Household Income Project Survey) data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types (SOEs, COEs, FEs, and PEs) in 1995 and 2007. The major conclusions are as follows. First, effects of education on wage levels in SOEs and FEs become greater, while education effects decrease in SOEs and PEs under economic transition periods; firm-specific human capital becomes more important in the wage determination mechanism along with market-oriented reforms in SOEs, PEs, and FEs; age effect decreases in SOEs and COEs, but it becomes greater in PEs and FEs. Second, there exist wage structure differences between sectors by wage distributions. For example, in 2007, in SOEs, education return rates are higher for the low-wage and middle-wage groups, and the effect is the highest at the 40th percentile. However in COEs and FEs, education return rates are higher for the high-wage groups, and the effect is the highest at the 70th percentile in COEs and at the 70th percentile in FEs. Tenure effects are greater in the middle-wage groups (40th-80th) in SOEs, COEs, and FEs, and age effects are greater in the low-wage groups (5th-30th) in SOEs, FEs, and PEs.展开更多
This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who ...This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse "protagonists" come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context (communal, provincial, and regional) is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory (meso level). In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper's fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise.展开更多
The availability of phosphorus to juvenile abalone, Haliotis discus hannai from primary, secondary and tertiary calcium phosphate, primary sodium or potassium phosphate separately or in combination was determined in a...The availability of phosphorus to juvenile abalone, Haliotis discus hannai from primary, secondary and tertiary calcium phosphate, primary sodium or potassium phosphate separately or in combination was determined in a 120-day feeding trial. Seven semi-purified diets were formulated to contain relatively constant dietary phosphorus, ranging from 0.78%-0.82%. The concentrations of dietary phosphorus were presumed to be slightly below the requirement for abalone. A brown alga, Laminaria japonica, was used as a control diet. Abalone juveniles of similar size (average weight 1.18 g; average shell length 18.74 mm) were distributed in a single-pass, flow-through system using a completely randomized design with eight treatments and three replicates each treatment. The survival ranged from 71.1% to 81.1%, and was not significantly (P>0.05) related to dietary treatment. However, the weight gain rate (41.72%-65.02%), daily increment in shell length (36.87-55.07 μm) and muscle RNA-DNA ratio (3.44-4.69) were significantly (P<0.05) affected by dietary treatment. Soft body alkaline phosphatase activity (10.9-19.8 U/g wet tissue) and carcass levels of lipid (7.71%-9.33%) and protein (46.68%-49.35%) were significantly (P<0.05) responsive to available phosphorus of the diets. Dietary treatment had significant effect (P<0.05) on concentrations of phosphorus in the whole body (WB) and soft body (SB). Apparent digestibility coefficients (45%-97%) of phosphorus were also significantly (P<0.05) different between dietary treatments. The results indicated that among these inorganic compounds, primary calcium, potassium and sodium phosphates separately or in combination could be utilized effectively by juvenile abalone as dietary phosphorus sources (availability ranging from 87%-97%). However, secondary and tertiary calcium phosphates were found to be low in availability, the values being 45% and 77%, respectively.展开更多
The present study aims to define the role of postsynaptic density (PSD)-95 in the regulation of dopamine (DA) receptor function. We found that PSD-95 physically associates with either D1 or D2 DA receptors in co-t...The present study aims to define the role of postsynaptic density (PSD)-95 in the regulation of dopamine (DA) receptor function. We found that PSD-95 physically associates with either D1 or D2 DA receptors in co-transfected HEK-293 cells. Stimulation of DA receptors altered the association between D1 receptor and PSD-95 in a time-depen- dent manner. Functional assays indicated that PSD-95 co-expression did not affect DI receptor-stimulated cAMP pro- duction, Gs-protein activation or receptor desensitization. However, PSD-95 accelerated the recovery of internalized membrane receptors by promoting receptor recycling, thus resulting in enhanced resensitization of internalized D1 receptors. Our results provide a novel mechanism for regulating DA receptor recycling that may play an important role in postsynaptic DA functional modulation and synaptic neuroplasticity.展开更多
We give the brief review on the related definition of the geometric phase independent of specific physical system based on the displacement opreator and the sqeezed operator, then show how the displacement operator an...We give the brief review on the related definition of the geometric phase independent of specific physical system based on the displacement opreator and the sqeezed operator, then show how the displacement operator and the squeezed operator can induce the general geometric phase. By means of the displacement operator and the squeezed operator concerning the circuit cavity mode state along a closed path in the phase space, we discuss specifically how to implement a two-qubit geometric phase gate in circuit quantum electrodynamics with both single photon interaction and two-photon interaction between the superconducting qubits and the circuit cavity modes. The experimental feasibility is discussed in detail.展开更多
Water utility is considered as unique among all the natural monopolies. Overseas private sector involvement in water utility operation has been always being a sensitive topic in China. Overseas investment and engageme...Water utility is considered as unique among all the natural monopolies. Overseas private sector involvement in water utility operation has been always being a sensitive topic in China. Overseas investment and engagement has happened progressively in spite of implicit and explicit barriers within China. Reviewing past foreign investments in water supply and sanitation in China, experiences and lessons co-existed, based on the combined analysis both concerning the past practices and current new possibilities, the future cooperation on international private sector participation can be looked forward to.展开更多
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
In Kenya, small-scale fanning has immense potential in poverty reduction. The growth of farming activities requires sustainable access to affordable credit to boost and sustain production. This study is initiated to i...In Kenya, small-scale fanning has immense potential in poverty reduction. The growth of farming activities requires sustainable access to affordable credit to boost and sustain production. This study is initiated to investigate factors influencing access to bank credit by small-scale farmers in Kisumu and Kiambu Districts, Kenya. It is necessitated by lack of a comprehensive study documenting the effectiveness of the partnership initiative in improving access to credit for small-scale farmers. The study seeks to address the following concerns: what factors influence access to bank credit by small-scale farmers under the initiative? Are small-scale farmers in various parts of the country accessing bank credit equally? Through which sources do farmers get to know about credit products provided through the initiative? Primary data was collected from 144 farmers in Kiambu and 127 farmers in Kisumu, sampled using systematic random procedure. The cross-sectional survey design was applied to guide the research process. Quantitative analysis generated cross-tabulations with chi-square and binary logistic regression. The study found that out of 144 credit applicants in Kiambu about 56.3% were successful, while in Kisumu only 37.8% were successful. Access to bank credit was significantly associated with farmers' gender, education level, income level, farm size, and farming experience. Besides, women were 1.3 times less likely to access bank credit than men. In terms of regional variation, a Kiambu farmer was 2.7 times more likely to obtain bank credit than a Kisumu farmer. The initiative is an innovative approach for enhancing access to bank credit; however, its potential has not been fully exploited. The study recommends the need: to inform farmers about credit products to clear misconceptions and myths associated with bank credit; develop innovative financing packages for small-scale farmers that are also gender-sensitive; and to initiate a training program targeting farmers with appropriate information.展开更多
This article presents a comparative analysis of the technology status of CCS (carbon capture and storage) in Japan and Brazil. Japan's GHG (greenhouse Gas) emissions are declining while Brazil's are increasing. ...This article presents a comparative analysis of the technology status of CCS (carbon capture and storage) in Japan and Brazil. Japan's GHG (greenhouse Gas) emissions are declining while Brazil's are increasing. Among ESTs (environmentally sound technologies) the potential of GHG mitigation of CCS has gained prominence. The research identifies the main activities and positions of the actors involved in CCS technology implementation in Japan and Brazil, and contrasts and compares reasons for the large-scale use of the CCS technologies in the two countries. This analysis is based on a literature review and a field survey done to collect primary data via visits to organizations and experts. This data was enhanced by an analysis of patent deposits in the area of CCS in the two countries in last 20 years. As regards the legal framework for climate change, and for CCS in particular, while responses to the main international decisions can be found in Japan, in Brazil this is not the case. In Japan the public sector has an effective participation together with private sector and civil society. In Brazil CCS activities are conducted by the private sector which is in turn putting pressure on civil society in particular academia. Currently, Japan is focusing on CCS capture technologies, while Brazil is focusing on CCS storage technologies. In summary, the CCS framework is being more efficiently carried out in Japan than in Brazil.展开更多
There is a perception in the public, political, and trade discourse that private sector procurement performs "better" than does public sector procurement. This research considers whether this perception is justified...There is a perception in the public, political, and trade discourse that private sector procurement performs "better" than does public sector procurement. This research considers whether this perception is justified. This paper proposes a conceptual framework for assessing issues that influence procurement performance. The framework takes into account the organization's business goals, its procurement principles, the design of its procurement capability, the intellectual capital or knowledge that is used to support procurement operations, and the use of knowledge management methods. To represent these factors, the framework adapts the conceptual framework proposed by McElroy (2002), leverages Andriessen's (2005) characterization of intellectual capital, and adopts Bedford's (2012) description of the practice of knowledge management. The results, though preliminary and exploratory, suggest that factors which are more often practiced in the private sector than the public sector contribute to higher performance.展开更多
A study was taken up on integration of ducks in private and community fish ponds in Tami Nadu. A total of 50 ha of land under private holding and community water bodies each were selected to implement this model. Duck...A study was taken up on integration of ducks in private and community fish ponds in Tami Nadu. A total of 50 ha of land under private holding and community water bodies each were selected to implement this model. Ducks were integrated based on the water spread area. Fodder, fruit, nuts, fuel, timber trees and vegetables were grown on pond bunds. Control units of fish ponds of farmers holding without integration of ducks also were taken up. A control unit also was established in the university farm land with and without integration of ducks. In private water bodies coconut trees and banana fetched additional revenue. During the first year the average fish production from the private land model was 1,552 kg and 1,731 kg for the first and second year respectively per Hectare. In community ponds the yields were 1,610 and 1,337 kg for the first and second year respectively. In field control units there was no increase in fish yield over the years. In private water bodies the beneficiaries got egg yield of 148 and 90 eggs and community water bodies 144 and 127 eggs per bird were obtained during first and second year resoectivelv.展开更多
文摘Coal Washing Exploration in India dates back to 1900s; though, first coking coal washeries in India were installed after independence. At present, most of the coking coal washeries are owned by Public Sector Companies; whereas, most of the non-coking coal washeries are owned by Private Sector. Even after six decades of coal washing practices, there has not been significant development in the coal washing intelligentsia. Indian Coal Washing industry is still dependent on imported equipment, which has been designed to treat coal that is significantly different from Indian coal of drift origin. In this paper, authors have ventured into evolution of Indian Coal Washing Industry (with a focus on coking coal washing sector), its present condition and future prospect for growth. The paper emphasizes need for developing indigenous solutions to industrial challenges and highlights importance of increased coordination among academia-research institutions and coal industry.
文摘The aim of this paper is to present the main results arisen from the joint efforts of the public-private partnership in being between CCII (Centro Cultura Innovativa d'Impresa) of University of Salento and Apphia s.r.l.. This paper will focus on the results of the core of the OBSS (on board stability system) module that, starting from the exact 3D geometry of a ship hull, described by a discrete model in a standard format, the distribution of all weights onboard and the data acquired by the system, calculates ship floating conditions (in draught, heel and trim). The proposed approach is based on geometry meshes represented by an universally accepted file format (named OBJ) first developed by Wavefront Technologies. Demonstration of the validity of the results is done by the authors using as hull model a simple rectangular box.
文摘AIM: TO study if T-cell activation related to portasystemic shunting causes osteoclast-mediated bone loss through RANKL-dependent pathways. We also investigated if T-cell inhibition using rapamycin would protect against bone loss in rats. METHODS: Portasystemic shunting was performed in male Sprague-Dawley rats and rapamycin 0.1 mg/kg was administered for 15 wk by gavage. Rats received powderized chow and supplemental feeds to prevent the effects of malnutrition on bone composition. Weight gain and growth was restored after surgery in shunted animals. At termination, biochemical parameters of bone turnover and quantitative bone histology were assessed. Markers of T-cell activation, inflammatory cytokine production, and RANKL-dependent pathways were measured. In addition, the roles of IGF-1 and hypogonadism were investigated. RESULTS: Portasystemic shunting caused low turnover osteoporosis that was RANKL independent. Bone resorbing cytokine levels, including IL-1, IL-6 and TNFα, were not increased in serum and TNFα and RANKL expression were not upregulated in PBMC. Portasystemic shunting increased the circulating CD8+ T-cell population. Rapamycin decreased the circulating CD8+ T-cell population, increased CD8+ CD25+ T-regulatory cell population and improved all parameters of bone turnover. CONCLUSION: Osteoporosis caused by portasystemic shunting may be partially ameliorated by rapamycin in the rat model of hepatic osteodystrophy.
文摘Using CHIP (Chinese Household Income Project Survey) data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types (SOEs, COEs, FEs, and PEs) in 1995 and 2007. The major conclusions are as follows. First, effects of education on wage levels in SOEs and FEs become greater, while education effects decrease in SOEs and PEs under economic transition periods; firm-specific human capital becomes more important in the wage determination mechanism along with market-oriented reforms in SOEs, PEs, and FEs; age effect decreases in SOEs and COEs, but it becomes greater in PEs and FEs. Second, there exist wage structure differences between sectors by wage distributions. For example, in 2007, in SOEs, education return rates are higher for the low-wage and middle-wage groups, and the effect is the highest at the 40th percentile. However in COEs and FEs, education return rates are higher for the high-wage groups, and the effect is the highest at the 70th percentile in COEs and at the 70th percentile in FEs. Tenure effects are greater in the middle-wage groups (40th-80th) in SOEs, COEs, and FEs, and age effects are greater in the low-wage groups (5th-30th) in SOEs, FEs, and PEs.
文摘This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, for- and non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse "protagonists" come, are the drivers in the construction of shared territorial governance. The efficacy of such processes in the local context (communal, provincial, and regional) is predicated on the culture and on the values that the diverse, networked stakeholders-actors accumulate in their territory (meso level). In developing this theme, the paper is divided into several parts. The first part describes the theoretical context, which is illustrated by an enumeration of experiences realized at the local level in Italy. We then focus our analysis on the experience of territorial govemance promoted in the Marches Region. This project was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by the diffuse presence of small businesses in the soeio-economic fabric and by the proactive role of the local government. The case allows us to evaluate this paper's fundamental proposition, that the policies of the European Commission [EC] and the Government of Italy for promoting Corporate Social Responsibility and sustainability are not concretely effective when they are not fostered by regional authorities together with local private actors. Furthermore, public initiatives, to be effective, should take into consideration the influence of local culture, the social milieu, and economic factors shaping the environment in which public-private networks arise.
文摘The availability of phosphorus to juvenile abalone, Haliotis discus hannai from primary, secondary and tertiary calcium phosphate, primary sodium or potassium phosphate separately or in combination was determined in a 120-day feeding trial. Seven semi-purified diets were formulated to contain relatively constant dietary phosphorus, ranging from 0.78%-0.82%. The concentrations of dietary phosphorus were presumed to be slightly below the requirement for abalone. A brown alga, Laminaria japonica, was used as a control diet. Abalone juveniles of similar size (average weight 1.18 g; average shell length 18.74 mm) were distributed in a single-pass, flow-through system using a completely randomized design with eight treatments and three replicates each treatment. The survival ranged from 71.1% to 81.1%, and was not significantly (P>0.05) related to dietary treatment. However, the weight gain rate (41.72%-65.02%), daily increment in shell length (36.87-55.07 μm) and muscle RNA-DNA ratio (3.44-4.69) were significantly (P<0.05) affected by dietary treatment. Soft body alkaline phosphatase activity (10.9-19.8 U/g wet tissue) and carcass levels of lipid (7.71%-9.33%) and protein (46.68%-49.35%) were significantly (P<0.05) responsive to available phosphorus of the diets. Dietary treatment had significant effect (P<0.05) on concentrations of phosphorus in the whole body (WB) and soft body (SB). Apparent digestibility coefficients (45%-97%) of phosphorus were also significantly (P<0.05) different between dietary treatments. The results indicated that among these inorganic compounds, primary calcium, potassium and sodium phosphates separately or in combination could be utilized effectively by juvenile abalone as dietary phosphorus sources (availability ranging from 87%-97%). However, secondary and tertiary calcium phosphates were found to be low in availability, the values being 45% and 77%, respectively.
基金Acknowledgments We thank Dr Morgan Sheng (Harvard University, USA) for providing the cDNA construct for PSD-95. This study was sup- ported by the Natural Science Foundation of China (30770662, 30825042) Hi-Tech Research and Development Program of China (2007AA02Z163), National Basic Research Program (2009CB2200) to XZ, and funding from the National Institutes of Health (REY016754A) and the American Heart Association (0665201Y) to JZ. Part of this work was conducted in a facility constructed with support from Research Facilities Improvement Program Grant C06-RR-12088-01 from the National Center for Research Resources.
文摘The present study aims to define the role of postsynaptic density (PSD)-95 in the regulation of dopamine (DA) receptor function. We found that PSD-95 physically associates with either D1 or D2 DA receptors in co-transfected HEK-293 cells. Stimulation of DA receptors altered the association between D1 receptor and PSD-95 in a time-depen- dent manner. Functional assays indicated that PSD-95 co-expression did not affect DI receptor-stimulated cAMP pro- duction, Gs-protein activation or receptor desensitization. However, PSD-95 accelerated the recovery of internalized membrane receptors by promoting receptor recycling, thus resulting in enhanced resensitization of internalized D1 receptors. Our results provide a novel mechanism for regulating DA receptor recycling that may play an important role in postsynaptic DA functional modulation and synaptic neuroplasticity.
基金Supported by the National Science Foundation of China under Grant Nos. 11074070, 10774042, and 10774163the Nature Science Foundation of Hunan Province under Grant No. 09JJ3121+1 种基金the Key Project of Science and Technology of Hunan Province under Grant Nos. 2010FJ2005 and 2008FJ4217the NKBRSFC under Grant No. 2010CB922904
文摘We give the brief review on the related definition of the geometric phase independent of specific physical system based on the displacement opreator and the sqeezed operator, then show how the displacement operator and the squeezed operator can induce the general geometric phase. By means of the displacement operator and the squeezed operator concerning the circuit cavity mode state along a closed path in the phase space, we discuss specifically how to implement a two-qubit geometric phase gate in circuit quantum electrodynamics with both single photon interaction and two-photon interaction between the superconducting qubits and the circuit cavity modes. The experimental feasibility is discussed in detail.
文摘Water utility is considered as unique among all the natural monopolies. Overseas private sector involvement in water utility operation has been always being a sensitive topic in China. Overseas investment and engagement has happened progressively in spite of implicit and explicit barriers within China. Reviewing past foreign investments in water supply and sanitation in China, experiences and lessons co-existed, based on the combined analysis both concerning the past practices and current new possibilities, the future cooperation on international private sector participation can be looked forward to.
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘In Kenya, small-scale fanning has immense potential in poverty reduction. The growth of farming activities requires sustainable access to affordable credit to boost and sustain production. This study is initiated to investigate factors influencing access to bank credit by small-scale farmers in Kisumu and Kiambu Districts, Kenya. It is necessitated by lack of a comprehensive study documenting the effectiveness of the partnership initiative in improving access to credit for small-scale farmers. The study seeks to address the following concerns: what factors influence access to bank credit by small-scale farmers under the initiative? Are small-scale farmers in various parts of the country accessing bank credit equally? Through which sources do farmers get to know about credit products provided through the initiative? Primary data was collected from 144 farmers in Kiambu and 127 farmers in Kisumu, sampled using systematic random procedure. The cross-sectional survey design was applied to guide the research process. Quantitative analysis generated cross-tabulations with chi-square and binary logistic regression. The study found that out of 144 credit applicants in Kiambu about 56.3% were successful, while in Kisumu only 37.8% were successful. Access to bank credit was significantly associated with farmers' gender, education level, income level, farm size, and farming experience. Besides, women were 1.3 times less likely to access bank credit than men. In terms of regional variation, a Kiambu farmer was 2.7 times more likely to obtain bank credit than a Kisumu farmer. The initiative is an innovative approach for enhancing access to bank credit; however, its potential has not been fully exploited. The study recommends the need: to inform farmers about credit products to clear misconceptions and myths associated with bank credit; develop innovative financing packages for small-scale farmers that are also gender-sensitive; and to initiate a training program targeting farmers with appropriate information.
文摘This article presents a comparative analysis of the technology status of CCS (carbon capture and storage) in Japan and Brazil. Japan's GHG (greenhouse Gas) emissions are declining while Brazil's are increasing. Among ESTs (environmentally sound technologies) the potential of GHG mitigation of CCS has gained prominence. The research identifies the main activities and positions of the actors involved in CCS technology implementation in Japan and Brazil, and contrasts and compares reasons for the large-scale use of the CCS technologies in the two countries. This analysis is based on a literature review and a field survey done to collect primary data via visits to organizations and experts. This data was enhanced by an analysis of patent deposits in the area of CCS in the two countries in last 20 years. As regards the legal framework for climate change, and for CCS in particular, while responses to the main international decisions can be found in Japan, in Brazil this is not the case. In Japan the public sector has an effective participation together with private sector and civil society. In Brazil CCS activities are conducted by the private sector which is in turn putting pressure on civil society in particular academia. Currently, Japan is focusing on CCS capture technologies, while Brazil is focusing on CCS storage technologies. In summary, the CCS framework is being more efficiently carried out in Japan than in Brazil.
文摘There is a perception in the public, political, and trade discourse that private sector procurement performs "better" than does public sector procurement. This research considers whether this perception is justified. This paper proposes a conceptual framework for assessing issues that influence procurement performance. The framework takes into account the organization's business goals, its procurement principles, the design of its procurement capability, the intellectual capital or knowledge that is used to support procurement operations, and the use of knowledge management methods. To represent these factors, the framework adapts the conceptual framework proposed by McElroy (2002), leverages Andriessen's (2005) characterization of intellectual capital, and adopts Bedford's (2012) description of the practice of knowledge management. The results, though preliminary and exploratory, suggest that factors which are more often practiced in the private sector than the public sector contribute to higher performance.
文摘A study was taken up on integration of ducks in private and community fish ponds in Tami Nadu. A total of 50 ha of land under private holding and community water bodies each were selected to implement this model. Ducks were integrated based on the water spread area. Fodder, fruit, nuts, fuel, timber trees and vegetables were grown on pond bunds. Control units of fish ponds of farmers holding without integration of ducks also were taken up. A control unit also was established in the university farm land with and without integration of ducks. In private water bodies coconut trees and banana fetched additional revenue. During the first year the average fish production from the private land model was 1,552 kg and 1,731 kg for the first and second year respectively per Hectare. In community ponds the yields were 1,610 and 1,337 kg for the first and second year respectively. In field control units there was no increase in fish yield over the years. In private water bodies the beneficiaries got egg yield of 148 and 90 eggs and community water bodies 144 and 127 eggs per bird were obtained during first and second year resoectivelv.