Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

Research on the Internal Talent Training Path and Performance Evaluation Mechanism of New R&D Institutions in Zhejiang Province

New research and development(R&D)institutions are an important part of the national innovation system,playing an important role in promoting the transformation of scientific and technological achievements.In recent years,new R&D institutions have gradually become the driving force of innovation-driven development in China.Taking new R&D institutions in Zhejiang Province as the research object,this paper studies the internal talent training path and performance evaluation mechanism of new R&D institutions in Zhejiang Province by using the literature research method,comparison method,case verification method,and other methods.The investigation results show that there are problems such as lack of material and spiritual support and neglect of the absorption of local talents in the internal talent training,and there are problems such as unclear standards,insufficient data,and opaque processes in the performance evaluation mechanism,which greatly affect the establishment and improvement of the performance evaluation mechanism.Given the above problems,this paper puts forward a forward-looking,oriented,flexible,and compatible talent training path and performance evaluation mechanism,hoping to optimize the effective internal talent training path of new R&D institutions,improve the evaluation performance,and promote healthy development of new R&D institutions in Zhejiang Province.

Research on the Effect of R&D Investment Intensity and Sales Expense on the Performance of Biomedical Enterprises

Objective To explore the influence of new drug R&D investment and sales expense on the performance of biomedical enterprises.Methods The financial statements of 76 listed biomedical enterprises for 5 consecutive years were selected,and the data were modeled to study the effect of R&D investment and sales expense on the performance of biomedical enterprises by using financial indicators as tools and statistical methods of multiple linear regression.Results and Conclusion Under the premise that the weak related factors such as enterprise scale,life cycle and asset-liability ratio are set as unrelated variables,the R&D investment intensity of biomedical enterprises is negatively correlated with the current performance,which also shows that the R&D of biomedical enterprises has the characteristics of high risk.Besides,the influence of early R&D investment is delayed.However,the sales expense of leading biomedical enterprises with large scales have higher proportion.Meanwhile the greater sales expense of the same enterprise in different periods,the better the enterprise performance is.Biomedical enterprises should consider their own development stage to develop more patented drugs.Besides,they must formulate plans for allocating reasonable sales personnel and cost expense to ensure that enterprises can obtain better benefits.

Research on the Impact of Independent R&D and Collaborative Innovation on Economic Performance in China’s pharmaceutical Industry

Objective To study the impact of independent R&D and collaborative innovation on economic performance in the pharmaceutical industry.Methods A panel regression model was established by selecting the panel data of China’s pharmaceutical industry from 2009 to 2019.Results and Conclusion Independent R&D and collaborative innovation of the pharmaceutical industry in eastern,central and western regions of China had a positive effect on economic performance.Besides,the promotion effect of independent R&D was greater than that of collaborative innovation.The positive driving effect of economic performance is the largest among the three regions,followed by the central and western regions.The collaborative innovation has the greatest positive effect on economic performance in the central region,followed by the eastern and western regions.

The Effects of Cooperative Learning in Enhancing the Performance Level of Grade-10 Mathematics Students in Talavera National High School in the Philippines

Mathematics is considered by many students as a difficult academic subject. To improve their performance, various learning strategies are employed by teachers abandoning the conventional method. This study focused on the cooperative learning as a method to enhance level of performance of grade 10 mathematics students in the Philippines. It looked into the method and how it influenced students’ performance. By using a quasi-experimental research method, the following results are generated: 1) the method positively improved the performance in mathematics of the control and experimental groups;2) while effectiveness assessment showed a highly effective result;and 3) the application of the method showed a positive impact on the participants as shown by their positive perception of the subject mathematics.

The Impact of Corporate Governance on Banks Performance and Loan Quality： Evidence From Italian Cooperative Banks

In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a smaller size. The paper aims to investigate the influence of corporate governance of the banks that operate in the cooperative credit system on performance and quality of loans, over the years 2010-2011-2012. In order to achieve this aim, the following research hypotheses have been formulated： There is a statistically significant relationship between the size and the structure of the board and banks Performance operating in the cooperative credit system; there is a statistically significant relationship between the size and structure of the board and the credit quality of banks operating in the cooperative credit system. The analysis is conducted on a sample composed of 48 Italian banks, divided into 24 cooperative banks and 24 popular banks. The sample is made up of banks from all over Italy and very different in terms of dimension. For the sample construction, data relative to governance of banks were collected from the balance sheets in the period from June to August 2014. Financial-economic data were collected from the Financial Statements and from Bankscope database. The methodology of analysis is based on multivariate OLS （ordinary least squares） regression models. The main results refer to the presence of significant relationships between board dimension and the quality of loans and among the number of committees and performance and the quality of loans. The presence of a significant and negative relationship between the board dimension and the ratio of impaired loans to gross loans indicates the possibility that enlargement of board dimension allows a better quality of loans. The presence of a positive relationship between the number of committees and the ratio of impaired loans to gross loans signals the possibility that a greater number of committees can produce a worse quality of loans. The presence of a negative relationship between the number of committees and bank performance suggests to limit and manage the complexity of governance in banks operating in the cooperative credit system.

A Research on the Relationship of Charismatic Leadership Behaviors of Agricultural Cooperative Managers With Cooperative Shareholders＇ Performance and Satisfaction

In this study, the cooperative shareholders＇ performance and satisfaction were investigated as antecedent. Charismatic leadership of cooperative managers has been identified as antecedent. In addition, shareholders＇ age, education, land size, and duration of membership in the cooperative were investigated to have effect on the shareholder＇s performance and satisfaction. Charismatic leadership of cooperative managers is the subject of research on the effects of performance and satisfaction of the cooperative shareholders. A field survey was conducted. This study has been applied to Cukobirlik, an agricultural sale cooperative in East Mediterranean of Turkey. The researchers collected data by random questionnaire method. The research data were collected from 155 cooperative shareholders. For the data, exploratory factor, correlation, and regression were analyzed. The results of this analysis show that there is a meaningful relationship between charismatic leaders and the performance and satisfaction of shareholders for these cooperatives. Another result, there is significant relation between land size of cooperative shareholders and the performance and satisfaction of cooperative shareholders.

The Governance Structure and Performance of Agricultural Cooperative Economic Organizations in the Three Gorges Reservoir Area

On the basis of questionnaire survey results of 100 agricultural cooperative economic organizations in Three Gorges Reservoir Area,this article uses the structural equation modeling as analysis tool to conduct empirical analysis of the governance structure and performance of agricultural cooperative economic organizations. The results show that the ownership structure has the most critical impact on the performance of cooperative organizations,and the impact coefficient is as high as 0.92; the importance of oversight mechanism is basically equivalent to that of the council structure for cooperative organizations,and the impact coefficient is 0.87 and 0.86,respectively,second only to the ownership structure; the size of members' quit capacity also has a very important impact on the performance of organizations,with impact coefficient of 0.74. Thus,the problems influencing the performance of organizations,in the current governance structure of agricultural cooperative economic organizations in Three Gorges Reservoir Area,are pointed out. Finally,corresponding countermeasures are put forward.

基于DEMATEL方法的科学基金项目绩效关键影响因素识别及实证研究——以促进海峡两岸科技合作联合基金项目为例

基础研究是应用研究和重大创新之源,联合基金作为国家基金委联合地方政府支持基础研究的主渠道之一,对提升地区原始创新能力、促进人才队伍建设发挥重要作用。为了真实反映促进海峡两岸科技合作联合基金资助项目的学术水平,从创新成果、人才培养、合作交流、项目延伸和间接影响等5个维度构建结题项目绩效评价指标体系,运用DEMATEL法分析15个二级指标之间的关联影响,结合多层次模糊综合评价法构建模型,并以某大学承担的重点支持项目为案例对影响项目绩效的关键因素进行实证分析,确定这个项目绩效评价等级。实证结果表明:DEMATEL法可以识别影响项目绩效的关键指标;模糊综合评价模型既考虑了评价对象的模糊性,也兼顾了指标体系的层次性,综合评价结果更具科学性。

Interconversion of two commonly used performance tools: An analysis of 5844 paired assessments in 1501 lung cancer patients

AIM To establish the Karnofsky performance status(KPS) categories which would facilitate the interconversion of the KPS scale to the Eastern Cooperative Oncology Group(ECOG) performance status(PS) scale.METHODS This was a retrospective analysis of all patients attending the lung cancer clinic at a tertiary care center over a 5-year period(September 2009 to August 2014). All patients were assessed with both KPS and ECOG PS scales at each visit. Correlation between KPS and ECOG PS was assessed using Spearman's correlation coefficient. KPS categories equivalent to ECOG PS scores were compared using hit rate and weighted kappa(κw).RESULTS A total of 1501 patients were assessed over the study period, providing 5844 paired KPS and ECOG PS assessments. The study cohort had a mean(standard deviation; SD) age of 58.4(10.8) years, with the majority being current or ex-smokers(76.9%) and males(82.3%). Non-small cell lung cancer was the most common histological type(n = 1196, 79.7%) with the majority having advanced(stage ⅢB/Ⅳ) disease(83.4%). Mean baseline KPS and ECOG PS scores were 77.6(SD = 14.4) and 1.5(SD = 1) respectively. The most frequent KPS score was 80(29%), and the most frequent ECOG PS score was 1(43%). The overall correlation between KPS and ECOG PS was good(Spearman r =-0.84, P < 0.0001) but ranged from-0.727 to-0.972 between visits. KPS categories derived from our cohort [10-40(ECOG 4), 50-60(ECOG 3), 70(ECOG 2), 80-90(ECOG 1), 100(ECOG 0)] performed better [hit rate 78.1%, κw = 0.749(0.736-0.762) P < 0.0001] than those suggested in the past literature.CONCLUSION The current study provides the largest set of paired KPS-ECOG assessments to date. We suggest that the KPS categories 10-40, 50-60, 70, 80-90, and 100 are equivalent to ECOG PS categories of 4, 3, 2, 1, and 0 respectively.

Improved Bi-Directional Three-Phase Single-Relay Selection Technique for Cooperative Wireless Communications

Single-relay selection techniques based on themax-min criterion can achieve the highest bit error rate(BER)performance with full diversity gain as compared to the state-of-the-art single-relay selection techniques.Therefore,in this work,we propose a modified max-min criterion by considering the differences among the close value channels of all relays while selecting the best relay node.The proposed criterion not only enjoys full diversity gain but also offers a significant improvement in the achievable coding gain as compared to the conventional one.Basically,in this article,an improved bi-directional three-phase single-relay selection technique using the decodeand-forward protocol for wireless cooperative communication networks that enhances the overall network performance in terms of BER is proposed and its performance is proved analytically and through Monte-Carlo simulations.More specifically,the proposed criterion is first used to select the best relaynode.After that the selected relay-node forwards the information symbols of the communicating terminals after performing a digital network coding to minimize power consumptions.In our simulations,we show that our proposed technique outperforms the best-known single relay selection techniques.Furthermore,we prove that the BER results obtained from our conducted simulations perfectly match those obtained from the theoretical analysis.

The Role of R&D Leverage as a Dynamic Capability in Performance Creation:Evidence from SMEs in Taiwan

This study addresses the role of R&D leverage in SMEs’performance creation.The authors do so by considering SMEs’high resource dependence due to isomorphism.We propose that R&D leverage,with a presence of dynamic capabilities,plays a moderating role in the relation between resource investments and performance.This study,which focused on Taiwan’s SMEs,conducts a questionnaire survey using the hierarchical sampling technique,across various industries and geographic areas in Taiwan.The empirical findings reveal that R&D leverage as an essential leveler in resource management enhances resource advantages.

基于统计和自适应ParNet的产学研绩效评价

针对现有产学研绩效评价体系及方法中存在的评价指标覆盖范围单一、评价样本特征表达不充分、评价模型自优化能力待提高的问题,提出主客观产学研综合绩效智能评价的评价体系及方法。首先,围绕三方合作主体,挖掘产学研合作过程中影响绩效的要素及这些要素之间的联系,自主构建主客观产学研绩效三级评价体系;其次,通过将收集到的离散序列评价样本映射至极坐标空间、马尔可夫转移矩阵等不同高维空间域,增强离散样本特征表征;然后,通过基于精英反向翻筋斗觅食的混沌优化策略设计,提高深度模型冗余压缩和超参数的全局寻优效率,构建轻量压缩及高维超参数的自适应寻优的ParNet(AParNet)分类模型;最后,将模型应用于产学研绩效评价中,实现高性能的绩效智能评价。实验结果表明,所提方法很好地贴合了离散序列非线性分类应用,同时模型中加入优化策略后,在减少计算量的同时提高了分类性能,具体体现在:与ParNet相比,AParNet中的参数量减少了10.8%,较好地实现了模型的压缩,且它在产学研绩效评价中的分类准确率可达到98.6%。在产学研绩效智能评价应用中,该方法提高了评价模型的自适应能力,能够实现准确、高效的产学研绩效评价。

Relationship between R&D investment and business performance from the perspective of environmental regulation: Takeing the heavy-polluting industries from 2011 to 2016 as an example

In recent years, China has promulgated many laws and regulations of environmental protection, gradually forming an environmental regulation system, and most enterprises are under the dual pressure of environmental protection and business performance. It would be a significant way that enterprises undertake R&D activities for a change. This paper is based on the Shanghai and Shenzhen A-share listed heavy pollution enterprises in 2011-2016, which is based on the review and summary of research results of former researchers, combining with current environmental regulation situation of our country, raising the relevant hypothesis between environmental regulations, R&D investment and business performance against heavy pollution industry. Adopting the method of empirical research, it also built the linear regression model which employs the relevant financial data of heavy-polluting enterprises in China as the statistical research sample. The relationship for heavy-polluting enterprises affected by environmental regulations between environmental protection R&D investment and enterprise business performance was tested. The results show that there is a positive influence on the environmental R&D investment and business performance, and a lag effect upon the R&D investment of enterprises to business performance. Finally, the research results were used to evaluates problems existing in the R&D investment on pollution industry in China as well as business performance and we put forward some suggestions on improving environmental regulation standards and technology innovation consciousness as well as optimizing the structure of R&D investment.

The Investigation and Research of the Performance Appraisal of R&D Personnel in R Company

Objective To improve the creativity and enthusiasm of R&D personnel in R Company.Methods The status quo of the performance assessment of R&D personnel in R Company was studied through questionnaire and interview survey.Factor analysis and multiple linear regression method were used to find out the core factors affecting the expectation of employee performance optimization,and the regression equation of employee performance optimization was established.Results and Conclusion R&D personnel in R Company have low satisfaction with the current performance appraisal and strong self-actualization needs,so they expect to optimize the performance appraisal.The objectives and key results(OKR),a management goal-setting system,can make up the deficiencies of R&D personnel’s current performance assessment in R Company,which meets their self-realization needs to a greater extent,thus stimulating their productivity.

基于DEA/AR博弈交叉效率方法的学术期刊评价研究

学术期刊的评价问题是期刊研究领域的重要课题之一.传统数据包络分析方法在评价多维指标下的期刊绩效时都是基于"自评"模式.由于未能考虑"他评",造成评价结果容易被夸大等问题.本文在非合作博弈框架下基于数据包络分析/保证域博弈交叉效率方法研究期刊的投入产出绩效评价问题,并选取17种中国科技核心期刊为例展开分析.研究发现:1)某些具有很高行业影响力的期刊,虽然具有较高的产出值,但是刊文量较多,导致实际评价结果不够理想;2)指标权重的偏好变化会使得期刊评价值出现增加、不变和减少三种情况;3)期刊在自引频次上存在着过度、适度和不足三种情形.相关评价结果可为期刊工作者在提升期刊竞争力方面提供决策参考.

产学研合作项目模式与高校科研绩效--R＆D投入的中介作用

通过对全国53所高校进行问卷调查所获数据,运用回归模型进行实证研究,探索产学研合作项目模式与高校科研绩效的关系,以及R&D投入的中介作用。研究结果表明,科研人员结构和科研经费投入在委托研究模式、共建合作平台模式、合作培养人才模式、校企战略联盟模式对高校科研绩效的影响中发挥部分中介作用,科研经费投入在技术转让模式对高校科研绩效的影响中发挥完全中介作用。因此,高校应重视开展各类形式的产学研合作项目,加强科研人员和科研经费的投入,充分利用产学研合作项目提供的人员、资金、平台等资源,提高科研绩效。

美、日、欧政府资助企业间合作R&D的绩效分析——基于微观计量经济学评价模型的文献回顾

合作R&D越来越受到重视,政府资助合作项目的绩效如何?分析了政府资助企业间合作R&D的绩效评价的难点,介绍了不同地区的几个基于微观计算经济学评价模型的文献,分析其存在的缺陷以及将来采用该方法应努力的方向。

政府资助企业间合作R&D的绩效评价研究以及政策启示

本文分析了政府资助企业间合作R&D的绩效评价的难点,介绍了业绩评价的指标体系以及基于微观计量经济学评价模型的文献,分析其存在的缺陷以及我国政府资助企业间合作R&D时应注意的问题。

PD-1抑制剂治疗肝癌患者的临床疗效及ECOG-PS评分联合Child-Pugh分级对肿瘤超进展的预测价值

目的探讨程序性死亡受体1(PD-1)抑制剂治疗肝癌患者的临床疗效,以及美国东部肿瘤协作组体力状况(ECOG-PS)评分联合Child-Pugh分级对肿瘤超进展的预测价值。方法选择100例肝癌患者,所有患者接受PD-1抑制剂治疗。根据治疗后是否出现肿瘤超进展将患者分为超进展组(n=18)和未超进展组(n=82),分析PD-1抑制剂治疗肝癌患者的临床疗效。采用受试者工作特征曲线评价Child-Pugh分级、ECOG-PS评分对肝癌患者发生肿瘤超进展的预测价值。采用多因素Logistic回归模型分析肝癌患者发生肿瘤超进展的独立影响因素,构建列线图预测模型并进行验证。结果PD-1抑制剂治疗后肝癌患者的疾病控制率为42.00%,肿瘤超进展发生率为18.00%。未超进展组与超进展组患者的年龄、饮酒史、肝炎病史、肿瘤直径、血管侵犯情况、远处转移情况、转移部位数量、甲胎蛋白水平、中性粒细胞与淋巴细胞比值(NLR)、Child-Pugh分级、ECOG-PS评分的差异有统计学意义(P<0.05)。Child-Pugh分级联合ECOG-PS评分预测肝癌患者发生肿瘤超进展的受试者工作特征曲线下面积、敏感度、特异度、阳性预测值、阴性预测值高于Child-Pugh分级、ECOG-PS评分单独预测(P<0.05)。多因素Logistic回归分析结果显示,年龄、远处转移情况、甲胎蛋白水平、NLR、Child-Pugh分级、ECOG-PS评分是肝癌患者出现肿瘤超进展的独立影响因素(P<0.05),根据上述影响因素构建的列线图预测模型预测肝癌患者出现肿瘤超进展具有良好的区分度和校准度。结论PD-1抑制剂治疗肝癌患者的疗效显著。ECOG-PS评分联合Child-Pugh分级对肝癌患者PD-1抑制剂治疗后发生肿瘤超进展具有较好的预测价值。年龄、远处转移情况、甲胎蛋白水平、NLR、Child-Pugh分级、ECOG-PS评分是肝癌患者发生肿瘤超进展的独立影响因素,基于上述因素所构建的列线图预测模型可为临床评估肝癌患者发生肿瘤超进展提供参考。