Now showing items 1007-1026 of 11024

    • Bacterial species to be considered in quality assurance of mice and rats

      Hansen, Axel Kornerup; Nielsen, Dennis Sandris; Krych, Lukasz; Hansen, Camilla Hartmann Friis (2019)
      Bacteria are relevant in rodent quality assurance programmes if (a) the animals are at risk and (b) presence in the animals makes a difference for animal research or welfare, for example because the agent regulates clinical disease progression or impacts its host in other ways. Furthermore, zoonoses are relevant. Some bacterial species internationally recommended for the health monitoring of rats and mice, that is, Citrobacter rodentium, Corynebacterium kutscheri, Salmonella spp. and Streptococcus pneumonia, are no longer found in either laboratory or pet shop rats or mice, while there is still a real risk of impact on animal research and welfare from Filobacterium rodentium, Clostridium piliforme, Mycoplasma spp., Helicobacter spp. and Rodentibacter spp., while Streptobacillus moniliformis may be considered a serious zoonotic agent in spite of a very low risk. Modern molecular techniques have revealed that there may, depending on the research type, be equally good reasons for knowing the colony status of some commensal bacteria that are essential for the induction of specific rodent models, such as Alistipes spp., Akkermansia muciniphila, Bifidobacterium spp., Bacteroides fragilis, Bacteroides vulgatus, Faecalibacterium prausnitzii, Prevotella copri and segmented filamentous bacteria. In future, research groups should therefore consider the presence or absence of a short list of defined bacterial species relevant for their models. This list can be tested by cost-effective sequencing or even a simple multiple polymerase chain reaction approach, which is likely to be cost-neutral compared to more traditional screening methods.
    • Bacterial species to be considered in quality assurance of mice and rats

      Hansen, Axel Kornerup; Nielsen, Dennis Sandris; Krych, Lukasz; Hansen, Camilla Hartmann Friis (2019)
      Bacteria are relevant in rodent quality assurance programmes if (a) the animals are at risk and (b) presence in the animals makes a difference for animal research or welfare, for example because the agent regulates clinical disease progression or impacts its host in other ways. Furthermore, zoonoses are relevant. Some bacterial species internationally recommended for the health monitoring of rats and mice, that is, Citrobacter rodentium, Corynebacterium kutscheri, Salmonella spp. and Streptococcus pneumonia, are no longer found in either laboratory or pet shop rats or mice, while there is still a real risk of impact on animal research and welfare from Filobacterium rodentium, Clostridium piliforme, Mycoplasma spp., Helicobacter spp. and Rodentibacter spp., while Streptobacillus moniliformis may be considered a serious zoonotic agent in spite of a very low risk. Modern molecular techniques have revealed that there may, depending on the research type, be equally good reasons for knowing the colony status of some commensal bacteria that are essential for the induction of specific rodent models, such as Alistipes spp., Akkermansia muciniphila, Bifidobacterium spp., Bacteroides fragilis, Bacteroides vulgatus, Faecalibacterium prausnitzii, Prevotella copri and segmented filamentous bacteria. In future, research groups should therefore consider the presence or absence of a short list of defined bacterial species relevant for their models. This list can be tested by cost-effective sequencing or even a simple multiple polymerase chain reaction approach, which is likely to be cost-neutral compared to more traditional screening methods.
    • Bad governance: How privatization increases corruption in the developing world

      Reinsberg, B.; Stubbs, T.; Kentikelenis, A.; King, L. (2019)
      Bad governance: How privatization increases corruption in the developing world
    • Bakomliggande orsaker till uppdelning i intern- och externredovisning : - En studie av tre K3-företag i tillverkningsbranschen

      Stenberg Enbuske, Jenny; Göransson, Erika (Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskapHögskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017)
      Redovisning används för att på ett smidigt sätt kommunicera ut ekonomisk information till företagets olika intressenter, såsom aktieägare, potentiella investerare, chefer, anställda, långivare och stat. Den grundar sig i att företagets olika intressenter, som kan delas in i interna och externa, vill ha tillgång till viss information. Det finns flertalet skillnader mellan det som redovisas internt och det som redovisas externt. Dessa skillnader är bland annat de lagstadgade kraven, vem som ska använda sig av informationen, i vilket sammanhang informationen ska användas samt hur ofta och aktuell information som intressenten behöver. Det är även en stor skillnad mellan vilken tillgång de externa och interna intressenterna har till informationen. De interna intressenterna har direkt tillgång till information medan de externa intressenterna får förlita sig på den information som företaget väljer att publicera offentligt. Syftet med denna studie är att undersöka varför företag gör en uppdelning av sin redovisning i intern- och externredovisning och varför de inte väljer att redovisa dessa tillsammans. Studien bygger på teorier kring isomorfism, legitimitet, intressenter samt teori kring konkurrens, företagshemligheter och risker. Teorier kopplas till intervjuer gjorda med representanter från tre stycken tillverkande K3-företag för att besvara studiens forskningsfråga angående uppdelningen av redovisningen. Intervjuerna genomfördes med en semistrukturerad intervjuguide där intervjuaren har större möjlighet att ställa följdfrågor. Svaren från intervjuerna bidrar till att, genom ett nutids- och verklighetsperspektiv, visa på hur redovisningen fungerar i tillverkande företag år 2017. Studiens resultat visar att företagen gör en uppdelning av redovisningen i intern- och externredovisning på grund av faktorer som beslutsfattning och konkurrens. Företagens interna och externa intressenter har olika behov och krav på den information som företagen lämnar för att kunna använda den till beslutsfattande. Externredovisningen ger inte tillräckligt med underlag för de interna intressenternas beslutsfattande för att de ska kunna fatta snabba och rättbeslut. Medan internredovisningen i sin tur kan vara alltför omfattande för vissa externa intressenter. Ur ett konkurrensperspektiv vill företagen inte att deras konkurrenter ska kunna ta del av företagets internredovisning för att de inte ska få tillgång till deras framgångsrecept. De företag som ingår i studien vill behålla sina konkurrensfördelar och skydda sina affärsmöjligheter för att öka sin lönsamhet och effektivitet.
    • Balancing corporate and social interests : corporate governance theory and practice

      deon.rossouw@up.ac.za; Rossouw, Deon (Business Ethics Network of Africa, 2009-05-07)
      The claim is often made that corporate governance
 is an attempt to balance corporate interests with individual
 and societal interests. Lord Adrian Cadbury, who chaired the
 Cadbury Commission that produced the Cadbury Report on
 Corporate Governance in the UK, claims that the objective
 of corporate governance “is to align as nearly as possible
 the interests of individuals, corporations and society”. This
 paper will test whether this claim can be substantiated on
 the theoretical and practice level. To test this claim on the
 theoretical level the concept of corporate governance will
 be analysed in order to determine whether the said balance
 is implied by the concept of corporate governance. In order
 to determine whether the claim find support in corporate
 governance practices around the world, six continental or
 regional reports on the relationship between business ethics
 and corporate governance, representative of the various regions
 of the world (Africa, Asia-Pacific region, Europe, Japan, Latin
 America and North America), will be analysed critically. On the basis of this conceptual and corporate governance practice analysis an assessment will be made of whether corporate governance is about “align[ing] as nearly as possible the interests of individuals, corporations and society”.
    • Balancing corporate and social interests : corporate governance theory and practice

      deon.rossouw@up.ac.za; Rossouw, Deon (Business Ethics Network of Africa, 2009-05-07)
      The claim is often made that corporate governance is an attempt to balance corporate interests with individual and societal interests. Lord Adrian Cadbury, who chaired the Cadbury Commission that produced the Cadbury Report on Corporate Governance in the UK, claims that the objective of corporate governance “is to align as nearly as possible the interests of individuals, corporations and society”. This paper will test whether this claim can be substantiated on the theoretical and practice level. To test this claim on the theoretical level the concept of corporate governance will be analysed in order to determine whether the said balance is implied by the concept of corporate governance. In order to determine whether the claim find support in corporate governance practices around the world, six continental or regional reports on the relationship between business ethics and corporate governance, representative of the various regions of the world (Africa, Asia-Pacific region, Europe, Japan, Latin America and North America), will be analysed critically. On the basis of this conceptual and corporate governance practice analysis an assessment will be made of whether corporate governance is about “align[ing] as nearly as possible the interests of individuals, corporations and society”.
    • Balancing corporate and social interests : corporate governance theory and practice

      deon.rossouw@up.ac.za; Rossouw, G.J. (Business Ethics Network of Africa, 2009-05-07)
      The claim is often made that corporate governance is an attempt to balance corporate interests with individual and societal interests. Lord Adrian Cadbury, who chaired the Cadbury Commission that produced the Cadbury Report on Corporate Governance in the UK, claims that the objective of corporate governance “is to align as nearly as possible the interests of individuals, corporations and society”. This paper will test whether this claim can be substantiated on the theoretical and practice level. To test this claim on the theoretical level the concept of corporate governance will be analysed in order to determine whether the said balance is implied by the concept of corporate governance. In order to determine whether the claim find support in corporate governance practices around the world, six continental or regional reports on the relationship between business ethics and corporate governance, representative of the various regions of the world (Africa, Asia-Pacific region, Europe, Japan, Latin America and North America), will be analysed critically. On the basis of this conceptual and corporate governance practice analysis an assessment will be made of whether corporate governance is about “align[ing] as nearly as possible the interests of individuals, corporations and society”.
    • Balancing corporate and social interests: Corporate governance theory and practice

      Rossouw, G. J.; Business Ethics Network of Africa (BEN-Africa); Philosophy Department, University of Pretoria (SUNMeDIA, 2014-07-29)
      The claim is often made that corporate governance is an attempt to balance corporate interests with individual and societal interests. Lord Adrian Cadbury, who chaired the Cadbury Commission that produced the Cadbury Report on Corporate Governance in the UK, claims that the objective of corporate governance “is to align as nearly as possible the interests of individuals, corporations and society”. This paper will test whether this claim can be substantiated on the theoretical and practice level. To test this claim on the theoretical level the concept of corporate governance will be analysed in order to determine whether the said balance is implied by the concept of corporate governance. In order to determine whether the claim find support in corporate governance practices around the world, six continental or regional reports on the relationship between business ethics and corporate governance, representative of the various regions of the world (Africa, Asia-Pacific region, Europe, Japan, Latin America and North America), will be analysed critically. On the basis of this conceptual and corporate governance practice analysis an assessment will be made of whether corporate governance is about “align[ing] as nearly as possible the interests of individuals, corporations and society”. 
    • Balancing money and mission in a local church budget

      Irvine, Helen J. (Emerald Publishing, 2005)
      This study of budgeting practices and attitudes to budgeting in a local church uses Booth’s (1993) framework to consider the potential conflict between the "sacred" agenda of the church and the "secular" nature of accounting. 
 Over a six month period, the author conducted a series of semi-structured interviews with key church leaders, and studied financial reports and the minutes of church meetings. 
 Clergy and lay people alike, far from viewing accounting as an unwelcome intrusion into their church's sacred agenda, integrated belief in their church’s mission with the need to raise and manage the money necessary to mobilise that mission. 
 Religion and religious organizations occupy a greater importance in society than academic accounting research would indicate, and this paper represents a response to that academic blind spot. Opportunities abound for further studies of the contribution accounting makes to other religious organizations, and to non-profit organizations whose goals are not primarily wealth creation. 
 
 All organizations, even those with a sacred agenda, need to confront the reality of money and accounting if they are to achieve success. If they are unable to obtain or account for the resources they need for their mission, their ability to fulfil that mission is likely to be compromised. 
 By portraying accounting as an enabling and liberating contributor to a church's fulfilment of its spiritual mission, this study demonstrates that attitudes to accounting are inextricably intertwined with religious beliefs, and that accounting can be a valuable tool in a cooperative attempt to implement a spiritual vision.
    • Balancing the Governance of Financial Institutions

      Min, David (Seattle University School of Law Digital Commons, 2017-04-02)
      Part I briefly describes the traditional agency–cost approach to corporate governance and the rationale that is offered for elevating the agency–cost concerns of shareholders over those of other stakeholders (especially creditors). But as Part I goes on to argue, even if this justification for shareholder primacy is convincing in corporate governance generally (and there are many who do not find it so), several unique characteristics of banks obviate the reasoning behind shareholder primacy. Banks are highly leveraged, which exacerbates creditor–shareholder agency conflicts and places greater importance on the interests of creditors. Banks enjoy government guarantees, and thus their corporate governance (and allocation of gains and losses) is not merely a matter of private ordering, but one that implicates the public interest. And bank failures create massive negative social and economic costs not borne by bank investors, providing another key basis for rejecting shareholder primacy in bank governance. Part II provides an overview of the potential solutions for bank governance and argues that a realignment of bank governance priorities—specifically, deemphasizing shareholder primacy and expressly recognizing creditor interests—is likely to be most promising. Part II also briefly reviews the possibility of using existing laws—specifically, longstanding “commitment statutes” and the relatively recent phenomenon of statutes authorizing “benefit corporations”—as a means to help reorder bank governance.
    • Balochistan Province, Pakistan : Procurement Systems Performance Assessment

      World Bank (Washington, DC, 2007-05)
      Balochistan is the largest province in
 Pakistan, with 44 percent (347,000 sq. kms.) of the land
 area but only 5 percent of the population (6.5 million). The
 province is blessed with a large number of natural resources
 which are to a great extent unexplored and unutilized. It
 has an 1100-kilometer coastline which can prove to be an
 important trade corridor in the region by connecting China
 and Central Asian republics in the north to the sea in the
 south and India, Bangladesh in the East. Economic
 development is needed to deal with significant structural
 problems both political and socio-economic. Under the
 auspices of The World Bank, this intervention for assessing
 the procurement systems of the provincial with the objective
 of benchmarking the performance of procurement management
 systems was embarked upon. This report covers the assessment
 for the province of Balochistan undertaken in the month of
 September 2006. This snapshot of procurement systems
 performance assessment is mainly based on historical data
 and current practices observed during the mission.
    • Bancassurance : A Valuable Tool for Developing Insurance in Emerging Markets

      Gonulal, Serap O.; Goulder, Nick; Lester, Rodney (World Bank, Washington, DC, 2013-01-02)
      Bancassurance is the process of using a
 bank's customer relationships to sell life and non-life
 insurance products. In some developed countries it has had a
 dramatic impact on developing sales volumes, attaining
 market shares in excess of 50 percent in life and more than
 10 percent in non-life. By contrast, in other developed
 countries it has had much lower impact. Its strategic
 benefits to developing countries are wide ranging. This
 paper discusses the potential of Bancassurance to contribute
 to the growth and the stability that both life and non-life
 insurance products can bring to developing countries. The
 details of how some approaches work better than others, and
 how regulation and consumer protection issues can impact
 such development, are reviewed here, together with a
 discussion of regulatory policy issues and recommendations
 for best practice. The paper provides a detailed study of
 the operation of Bancassurance in a major developed market
 (France). This is contrasted with a further study in a
 developing market (Mexico). A short summary draws together
 the key implications for developing countries.
    • Banded Contracts, Mediating Institutions, and Corporate Governance: A Naturalist Analysis of Contractual Theories of the Firm

      Fort, Timothy L.; Noone, James J. (Duke University School of Law, 1999-07-01)
      Fort and Noone relate business ethics to notions of transcendence found in nature and anthropology. They address the notion of contracts within corporate legal theory because contracts are used as a model both by those who advocate minimalist, agency business duties and by others who propound a broad business ethic.
    • Bangladesh

      Wescott, Clay; Breeding, Mary (World Bank, Washington, DC, 2011-12)
      Bangladesh is one of the world's
 poorest and most densely populated countries, and subject to
 annual cyclones and flooding. Despite these challenges, it
 benefits from strong economic growth, good performance on
 health and education, and poverty reduction, alongside weak
 governance and pervasive corruption. The reasons include
 strong macroeconomic policy, pro-poor spending, credible
 elections, export growth and remittances, improved capacity
 for managing natural disasters, and a stronger civil society
 than comparable countries. After over a decade of intense
 engagement with the Bank on governance, Bangladesh adopted
 in 2006 a governance-oriented Country Assistance Strategy
 (CAS) with four main objectives: to improve implementation
 capacity; to 'tackle corruption' by fully
 operationalizing the Anti-Corruption Commission; to lay the
 foundation for comprehensive legal and judicial reform; and
 to strengthen 'voice, empowerment and
 participation.' The choice of a wide range of
 instruments and areas of intervention was appropriate, given
 the political instability at the time of 2006 CAS
 preparation. The Bank signaled it was ready to engage in all
 areas, and could scale up or pull back depending on emerging
 political and bureaucratic commitment. The 2006 CAS yielded
 mixed results, and the subsequent Country Partnership
 Strategy (CPS) has been more selective on GAC issues. At the
 project level, governance has been a key priority, in line
 with the South Asia region's heavy emphasis on
 GAC-in-Projects. Investments in GAC-in-primary education, a
 local government project, anti-corruption efforts in the
 power sector, and projects strengthening the investment
 climate have yielded positive results. Investments in
 GAC-in-roads projects have had mixed results in terms of
 effectiveness. GAC activities were mainly adopted prior to
 the 2007 GAC strategy. Although Bangladesh was a Country
 Governance and Anticorruption (CGAC) country, the country
 team chose not to use CGAC funds because the country had
 already been intensively using GAC approaches well before
 the GAC strategy was adopted.
    • Bangladesh - Curbing Corruption and Strengthening Governance : A Note on Strengthening Anticorruption Initiatives

      World Bank (Washington, DC, 2007-02)
      There is a growing consensus among development practitioners about the importance of governance to poverty reduction and economic growth, although there remains disagreement about the direction of causality. Poor governance manifests itself in increased corruption, poor service delivery, weak accountability and a crisis in citizens' confidence in the state. In Bangladesh, the governance challenges are interconnected and span a wide range of issues: weak public financial management, low revenue mobilization, an inefficient and weak procurement system, inadequate electoral laws including unregulated election financing that limits and distorts political competition, weak formal accountability systems including a dysfunctional Parliament and Judiciary, a lack of transparency in government decision making, and the permeation of partisan politics through all public institutions. A concerted effort to tackle these problems will require reforming formal institutions, laws, and processes but also developing strong mechanisms for accountability through civil society and the media, and sustaining the national consensus that has emerged that reforms must be implemented. The new Caretaker Government (CTG) has started this process in earnest and is to be commended for initiating actions in rebuilding core public institutions including the Anticorruption Commission (ACC). A multi-faceted approach is required to overcome Bangladesh's weaknesses and failures in governance, one which this note does not address in detail. The focus of this note is on strengthening anticorruption initiatives.
    • Bangladesh - Curbing Corruption and Strengthening Governance :
 A Note on Strengthening Anticorruption Initiatives

      World Bank (Washington, DC, 2012-06-14)
      There is a growing consensus among
 development practitioners about the importance of governance
 to poverty reduction and economic growth, although there
 remains disagreement about the direction of causality. Poor
 governance manifests itself in increased corruption, poor
 service delivery, weak accountability and a crisis in
 citizens' confidence in the state. In Bangladesh, the
 governance challenges are interconnected and span a wide
 range of issues: weak public financial management, low
 revenue mobilization, an inefficient and weak procurement
 system, inadequate electoral laws including unregulated
 election financing that limits and distorts political
 competition, weak formal accountability systems including a
 dysfunctional Parliament and Judiciary, a lack of
 transparency in government decision making, and the
 permeation of partisan politics through all public
 institutions. A concerted effort to tackle these problems
 will require reforming formal institutions, laws, and
 processes but also developing strong mechanisms for
 accountability through civil society and the media, and
 sustaining the national consensus that has emerged that
 reforms must be implemented. The new Caretaker Government
 (CTG) has started this process in earnest and is to be
 commended for initiating actions in rebuilding core public
 institutions including the Anticorruption Commission (ACC).
 A multi-faceted approach is required to overcome
 Bangladesh's weaknesses and failures in governance, one
 which this note does not address in detail. The focus of
 this note is on strengthening anticorruption initiatives.
    • Bangladesh - Development Policy Review : Impressive Achievements but Continuing Challenges

      World Bank (Washington, DC, 2003-12-14)
      Bangladesh has marked considerable progress since independence in 1971 despite its dire initial conditions. Real per capita income is about 60percent higher now than in 1971. The share of population in poverty currently stands at about 50 percent, compared with over 70 percent in the early 1970s. Even more impressive has been the progress in improving the social and human dimensions of poverty. Bangladesh's faster gains in human development than in income growth result from public policies that have complemented the remarkable energy at the grassroots level. This energy was effectively channeled by the country's nongovernmental organizations and community-based organizations, many of which are world leaders in their innovative ideas and operational methods. Many challenges remain to be addressed, however, especially in the area of institutions. Remaining gaps in policies and weak institutions have impeded a faster pace of development. Inadequate improvement in governance has particularly constrained the investment climate and greatly diminished the state's ability to deliver basic social services, especially to the poor. The situation requires urgent action on the bold reform agenda adopted by the new government in the context of its Interim Poverty Reduction Strategy Paper (I-PRSP) in 2003. The authorities need to accelerate the pace of structural reforms-particularly in the areas of infrastructure (physical and financial), macroeconomic management, and overall governance-to improve the investment climate and strengthen social inclusion and participation. Unless this is done, Bangladesh will not be able to achieve the goals laid down in the I-PRSP; indeed, the gains already achieved risk being eroded.
    • Bangladesh - Non-Lending Technical Assistance on Capital Markets

      World Bank (Washington, DC, 2013-02-15)
      The Bangladesh stock market experienced
 significant volatility in late 2010 and early 2011 which
 took stock values high above fundamentals and threatened the
 stability of the financial system. This note takes a
 systematic look at the capital markets underpinnings in
 Bangladesh, including the regulatory framework, the
 rule-making bodies and enforcement issues. It also addresses
 systemic weaknesses responsible for market instability which
 was observed at the end of 2010 and early 2011. The note
 analyses the outlines specific areas of potential
 vulnerabilities of securities markets, as assessed against
 appropriate practice guidelines for stability,
 sustainability, transparency, and enforcement. A plan of
 action going forward is also suggested. This note draws on a
 considerable amount of prior analytical work. Bangladesh
 capital markets remain ineffective. The government debt
 securities markets are illiquid preventing the Bangladesh
 financial system from relying on a market-based yield curve.
 Bangladesh has yet to develop an active money market.
 Trading of treasury bills in the secondary market is limited
 because these instruments, along with treasury bonds, make
 up the statutory liquidity reserve and are therefore
 generally held until maturity by commercial banks and other
 financial institutions. Trading is also thin in repurchase
 agreements, for two main reasons. First, commercial banks
 have a weak treasury function, and most do not actively
 manage liquidity. Second, there is no standard master
 repurchase agreement, a gap that should be addressed to
 support orderly development of the repo market.
    • Bangladesh - Public Expenditure and Institutional Review : Towards a Better Quality of Public Expenditure - Main Report

      World Bank (World Bank, 2010-06-01)
      Bangladesh has recorded many impressive
 achievements in economic and social development in the last
 decade and a half. It has achieved steady economic growth of
 over 5.5 percent annually (over 6 percent on average since
 2004), maintained relatively low inflation and stable levels
 of domestic debt. More remarkable have been its achievements
 in reducing income poverty and improving social indicators,
 such as life expectancy, fertility control, child mortality,
 literacy and enrollment rates, which, in many cases, exceed
 other countries in the region and outside. In addition to
 standard expenditure policy analysis typically associated
 with Public Expenditure Reviews (PERs), this study combines
 an assessment of key institutional elements that are likely
 to affect budget outcomes with political economy analysis of
 the budget institutions, in order to discover the underlying
 reasons behind the existing equilibrium. While the Public
 Expenditure and Institutional Review (PEIR) does not include
 a description of the technical aspects of Public Financial
 Management (PFM) institutions, it makes use of the numerous
 studies that exist in this area to illustrate their effect
 on incentives. This approach is motivated by
 Bangladesh's long journey of 14 years towards reforming
 PFM systems, which is yet to result in a fundamental break
 with past practices of input-oriented incremental budgeting
 and relatively weak expenditure controls, especially at the
 sector-specific level. This requires different thinking and
 an approach aimed at addressing the incentive structure of
 those who can influence more fundamental reforms in PFM.