In the paper, the researches on the administration scope, the leadership style of the village party branch, the core status of village party branch and the autonomy of villagers′ committee are expounded. On the basis...In the paper, the researches on the administration scope, the leadership style of the village party branch, the core status of village party branch and the autonomy of villagers′ committee are expounded. On the basis of the empirical investigation of countryside in Sichuan Province, the offside and vacancy of the administration of the "two committees in village" in the villagers′ autonomy are studied tentatively. The results show that the offside and vacancy of the "two committees in village" can be divided into three types, covering the village party branch-dominated, the villagers′ committee-dominated type and the antagonism of the two village committees. The reasons for the offside and vacancy of administration of the "two committees in village" are analyzed, including the fragility of the two committees of the village; the imbalanced power sources of the two committees of the village; the imbalance of the competition for interests of the two committees and the negative effects of traditional politics and culture. The countermeasures are put forward, for example, reinforcing the system construction of rural grassroots organizations; expanding the democratic election modes such as "two-vote system " and "selecting one from the two recommended"; establishing the coordinative and supervisory mechanisms between the two committees in the village and introducing into college-graduate village officials to improve the quality of rural cadres.展开更多
This paper introduces the operation model of "rule by three committees", including the members of "three committees", functional constitution of "three committees", and relationship betwe...This paper introduces the operation model of "rule by three committees", including the members of "three committees", functional constitution of "three committees", and relationship between restriction and coordination of "three committees". By referring to the villagers' self-governing system in China, and the relevant provisions in Constitution and Village Committee Organization Law, we take into account the legitimacy of "rule by three committees". In terms of the details of system design, we perfect the new model of "rule by three committees" as follows: make the conditions of holding office stringent and ensure the quality requirements of members of "three committees"; standardize the procedures of election, and guarantee the equitable election of members of "three committees"; perfect dismissal procedure, and strengthen the supervision on members of "three committees".展开更多
In order to further strengthen the construction and improvement of villager autonomy system with democratic election,democratic decision making,democratic management,and democratic supervision of rural two committees ...In order to further strengthen the construction and improvement of villager autonomy system with democratic election,democratic decision making,democratic management,and democratic supervision of rural two committees with Chinese characteristics,experience of work team of Longyang District Agricultural Technology Extension Station dispatched to villager committees( or offices) and their guidance on election of rural two committees in 2007-2016 were used,and exploration was made for election of rural two committees from the third to the sixth committees. It summarized achievements and main problems in election of rural two committees and came up with pertinent recommendations.The results of this study are expected to provide certain reference for theory and practice of future villager autonomy.展开更多
The FAIR Guidelines were conceptualised and coined as guidelines for Findable, Accessible, Interoperable and Reusable(FAIR) data at a conference held at the Lorentz Centre in Leiden in 2014. A relatively short period ...The FAIR Guidelines were conceptualised and coined as guidelines for Findable, Accessible, Interoperable and Reusable(FAIR) data at a conference held at the Lorentz Centre in Leiden in 2014. A relatively short period of time after this conference, the FAIR Guidelines made it onto the public policy agenda of the European Union. Following the concept of Kingdon, policy entrepreneurs played a critical role in creating a policy window for this idea to reach the agenda by linking it to the policy of establishing a European Open Science Cloud(EOSC). Tracing the development from idea to policy, this study highlights the critical role that expert committees play in the European Union. The permeability of the complex governance structure is increased by these committees, which allow experts to link up with the institutions and use the committees to launch new ideas. The High Level Expert Groups on the EOSC provided the platform from which the FAIR Guidelines were launched, and this culminated in the adoption of the FAIR Guidelines as a requirement for all European-funded science. As a result, the FAIR Guidelines have become an obligatory part of data management in European-funded research in 2020 and are now followed by other funders worldwide.展开更多
The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto ...The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto the formulary should be covered. An online interactive survey of US medical and pharmacy directors was conducted in 2012. In addition to a 10-point Likert scale （10 = agree completely, 1 = disagree completely）, qualitative responses and interpretive analysis were used to explore beliefs about certain statements. The results showed that the 30 respondents （20 medical directors and 10 pharmacy directors） rated current progress in obtaining usable CER （comparative-effectiveness research） at only an average of 4.17 on the 10-point scale. They hoped to regularly utilize CER information in formulary decision making by 2015 （average rating, 6.03）. The rating of evidence-based medicine use in coverage decision making today was somewhat higher, at an average of 7.08 （medical directors, 7.38; pharmacy directors, 6.40）. The survey participants believe that emerging CER results will greatly affect the following areas： optimization/improvement of clinical guidelines, medical/pharmacy benefit management, assessments of the value and appropriateness of interventions, and pharmaceutical research and development. Therefore, payers expect CER to play an increasing role in helping them determine the value of new therapies.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
The report to the 18th National Congress of the Communist Party of China （CPC） called for improving the grassroots autonomy mechanism led by grassroots Party organizations; paying more attention to enriching democra...The report to the 18th National Congress of the Communist Party of China （CPC） called for improving the grassroots autonomy mechanism led by grassroots Party organizations; paying more attention to enriching democracy, improving the democratic system to ensure people＇s democratic elections, democratic decision-making, democratic management and democratic supervision;展开更多
The evolution of corporate governance has created a competitive environment among the companies to catch the attention of investor＇s confidence. This paper aims to examine the relationship between the audit committee...The evolution of corporate governance has created a competitive environment among the companies to catch the attention of investor＇s confidence. This paper aims to examine the relationship between the audit committee attributes and the audit fees. Specifically, this paper aims to examine the effects of audit committee expertise （number of financial-related director＇s trainings and experience） on audit fees. The data are obtained from annual reports of the population of Bursa Malaysia listed companies for both Main and Ace markets in year 2008. The results show that audit committee size is significant and has a positive association with audit fees. However, audit committee＇s financial related training is significant and has a negative association with audit fees. These results suggest that financial training of audit committee could have an impact on the lower audit fees. However, audit committee expertise is significant and has a positive association with audit fees. This suggests that financial-related training is needed in order to enhance the expertise of audit committee members.展开更多
Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing ...Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance （GCG） is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years.展开更多
To be successful in global markets, companies from the emerging countries need the approval of foreign investors and other stakeholders. In this regard, Brazil, Russia, India, and China （BRIC） have progressively str...To be successful in global markets, companies from the emerging countries need the approval of foreign investors and other stakeholders. In this regard, Brazil, Russia, India, and China （BRIC） have progressively strengthened their corporate governance rules to help their companies overcome the competitors from the old industrialized countries. Directors＇ non-executive qualification, independence, and professional expertise represent basic requirements for effective corporate governance, so they should be carefully considered to guarantee a proper board composition and an adequate establishment of internal committees in listed companies. The paper intends to compare the legislative and regulatory frameworks adopted by the four countries; then it aims at answering to the following research questions by means of an empirical investigation： Have BRIC companies appointed non-executive and independent board members？ What do BRIC companies do in order to assure an effective participation of non-executive and independent board members to corporate governance activities？ Have BRIC companies established internal committees？ The research examines the appointment of non-executive directors and independent directors to the boards of 100 BRIC leading firms, as well as their involvement in internal committees focused on matters requiring motivated and impartial opinions. Although the laws and recommendations seem to favor a general convergence of corporate governance principles among the four BRIC and towards the international best practices, some differences and peculiarities emerge from a firm-level perspective. Indeed, the Indian and the Chinese companies analyzed appear more inclined than the Brazilian and the Russian ones to reassure their international stakeholders about board independence and effective committees.展开更多
Synthetic biology offers great potential for benefit to society,human health and agriculture;however,it also raises new concerns about safety and security.Application of established tools of biosafety and biosecurity ...Synthetic biology offers great potential for benefit to society,human health and agriculture;however,it also raises new concerns about safety and security.Application of established tools of biosafety and biosecurity along with strong individual and institutional leadership will help alleviate risks,but these may require refinement to address successfully the potential challenges of synthetic biology.Institutional biosafety committees(IBC)are key to providing institutional oversight and as technology evolves,especially in the case of synthetic biology where many different specialized fields may play a role.Membership of the IBC needs to adapt to ensure that sufficient knowledge and experience is available to evaluate projects and recognize potentially dangerous experiments.Recommendations regarding avian influenza gain of function studies may offer a valuable framework of points to consider relevant future studies involving synthetic biology.展开更多
The residential committee organizes members of the veteran cadres activity station to have out-door body building activities to carry out the "Body Building Plans for the Whole People."
The real estate market is at risk to produce economic bubbles, which produce heavy financial losses while bursting. To flatten these bubbles, Germany tried since the 1960s a way of thorough analysis and high transpare...The real estate market is at risk to produce economic bubbles, which produce heavy financial losses while bursting. To flatten these bubbles, Germany tried since the 1960s a way of thorough analysis and high transparency of the real estate market as a public task. The experts from different professions in the local market effectively are included in a honorary form. The competition between the experts and also between the experts and the public institution is intentionally maintained.展开更多
It is already five years since the 10-year-old experimental law on the organization of villagers committees adopted in November 1987 by the Standing Committee of the National People’s Congress was made permanent, end...It is already five years since the 10-year-old experimental law on the organization of villagers committees adopted in November 1987 by the Standing Committee of the National People’s Congress was made permanent, ending an intense political debate about how much independence villagers committees should be given to manage village affairs and to what extent villagers should be allowed to choose their leaders. It is five years in which the implementation of villagers autonomy as defined by the law proceeded the fastest and the achievements were the most fruitful. Local laws Over the past five years, all places展开更多
文摘In the paper, the researches on the administration scope, the leadership style of the village party branch, the core status of village party branch and the autonomy of villagers′ committee are expounded. On the basis of the empirical investigation of countryside in Sichuan Province, the offside and vacancy of the administration of the "two committees in village" in the villagers′ autonomy are studied tentatively. The results show that the offside and vacancy of the "two committees in village" can be divided into three types, covering the village party branch-dominated, the villagers′ committee-dominated type and the antagonism of the two village committees. The reasons for the offside and vacancy of administration of the "two committees in village" are analyzed, including the fragility of the two committees of the village; the imbalanced power sources of the two committees of the village; the imbalance of the competition for interests of the two committees and the negative effects of traditional politics and culture. The countermeasures are put forward, for example, reinforcing the system construction of rural grassroots organizations; expanding the democratic election modes such as "two-vote system " and "selecting one from the two recommended"; establishing the coordinative and supervisory mechanisms between the two committees in the village and introducing into college-graduate village officials to improve the quality of rural cadres.
文摘This paper introduces the operation model of "rule by three committees", including the members of "three committees", functional constitution of "three committees", and relationship between restriction and coordination of "three committees". By referring to the villagers' self-governing system in China, and the relevant provisions in Constitution and Village Committee Organization Law, we take into account the legitimacy of "rule by three committees". In terms of the details of system design, we perfect the new model of "rule by three committees" as follows: make the conditions of holding office stringent and ensure the quality requirements of members of "three committees"; standardize the procedures of election, and guarantee the equitable election of members of "three committees"; perfect dismissal procedure, and strengthen the supervision on members of "three committees".
基金Supported by Reform and Construction Subsidy Project of National Grassroots Agricultural Extension System[Guo Fa(2006)30Yun Zheng Fa(2007)85]+1 种基金Project for Construction of Modern Agricultural Rice and Maize Industry Technology System in Yunnan Province[Yun Nong Ke Zi(2009)53Yun Cai Nong(2009)171]
文摘In order to further strengthen the construction and improvement of villager autonomy system with democratic election,democratic decision making,democratic management,and democratic supervision of rural two committees with Chinese characteristics,experience of work team of Longyang District Agricultural Technology Extension Station dispatched to villager committees( or offices) and their guidance on election of rural two committees in 2007-2016 were used,and exploration was made for election of rural two committees from the third to the sixth committees. It summarized achievements and main problems in election of rural two committees and came up with pertinent recommendations.The results of this study are expected to provide certain reference for theory and practice of future villager autonomy.
基金VODAN-Africathe Philips Foundation+2 种基金the Dutch Development Bank FMOCORDAIDthe GO FAIR Foundation for supporting this research
文摘The FAIR Guidelines were conceptualised and coined as guidelines for Findable, Accessible, Interoperable and Reusable(FAIR) data at a conference held at the Lorentz Centre in Leiden in 2014. A relatively short period of time after this conference, the FAIR Guidelines made it onto the public policy agenda of the European Union. Following the concept of Kingdon, policy entrepreneurs played a critical role in creating a policy window for this idea to reach the agenda by linking it to the policy of establishing a European Open Science Cloud(EOSC). Tracing the development from idea to policy, this study highlights the critical role that expert committees play in the European Union. The permeability of the complex governance structure is increased by these committees, which allow experts to link up with the institutions and use the committees to launch new ideas. The High Level Expert Groups on the EOSC provided the platform from which the FAIR Guidelines were launched, and this culminated in the adoption of the FAIR Guidelines as a requirement for all European-funded science. As a result, the FAIR Guidelines have become an obligatory part of data management in European-funded research in 2020 and are now followed by other funders worldwide.
文摘The paper is to determine the types of approaches preferred by medical and pharmacy directors of US payer organizations to enhance the Pharmacy ＆ Therapeutic decision-making process and how medications accepted onto the formulary should be covered. An online interactive survey of US medical and pharmacy directors was conducted in 2012. In addition to a 10-point Likert scale （10 = agree completely, 1 = disagree completely）, qualitative responses and interpretive analysis were used to explore beliefs about certain statements. The results showed that the 30 respondents （20 medical directors and 10 pharmacy directors） rated current progress in obtaining usable CER （comparative-effectiveness research） at only an average of 4.17 on the 10-point scale. They hoped to regularly utilize CER information in formulary decision making by 2015 （average rating, 6.03）. The rating of evidence-based medicine use in coverage decision making today was somewhat higher, at an average of 7.08 （medical directors, 7.38; pharmacy directors, 6.40）. The survey participants believe that emerging CER results will greatly affect the following areas： optimization/improvement of clinical guidelines, medical/pharmacy benefit management, assessments of the value and appropriateness of interventions, and pharmaceutical research and development. Therefore, payers expect CER to play an increasing role in helping them determine the value of new therapies.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
文摘The report to the 18th National Congress of the Communist Party of China （CPC） called for improving the grassroots autonomy mechanism led by grassroots Party organizations; paying more attention to enriching democracy, improving the democratic system to ensure people＇s democratic elections, democratic decision-making, democratic management and democratic supervision;
文摘The evolution of corporate governance has created a competitive environment among the companies to catch the attention of investor＇s confidence. This paper aims to examine the relationship between the audit committee attributes and the audit fees. Specifically, this paper aims to examine the effects of audit committee expertise （number of financial-related director＇s trainings and experience） on audit fees. The data are obtained from annual reports of the population of Bursa Malaysia listed companies for both Main and Ace markets in year 2008. The results show that audit committee size is significant and has a positive association with audit fees. However, audit committee＇s financial related training is significant and has a negative association with audit fees. These results suggest that financial training of audit committee could have an impact on the lower audit fees. However, audit committee expertise is significant and has a positive association with audit fees. This suggests that financial-related training is needed in order to enhance the expertise of audit committee members.
文摘Audit delay is a delay in reporting audit to the Indonesia Stock Exchange （IDX） after the allotted time of 90 days after closing the book. Delay to publish audit report will affect the value of infromation, causing a bad sign for the company. As good corporate governance （GCG） is one way to solve the different interests, practices, and culture, companies implement GCG in an attempt to get more value. This study aims to measure the impact of corporate governance mechanisms on audit delay in companies listed on the IDX in the period of 2009-2011. Variables of GCG mechanism consist of institutional ownership, number of audit committee members, and the percentage of independent commissioners. Purposive sampling method is used in sample selection procedure. Samples comprise 42 companies listed on the IDX. The simultaneous test results show that all the variables have a significant influence on audit delay. By the partial test, number of audit committee members has significantly affected audit delay, while institutional ownership and independent commissioners have no significant effect on audit delay. This study is limited to use only three variables to study their influence on audit delay in the reseach period of only three years.
文摘To be successful in global markets, companies from the emerging countries need the approval of foreign investors and other stakeholders. In this regard, Brazil, Russia, India, and China （BRIC） have progressively strengthened their corporate governance rules to help their companies overcome the competitors from the old industrialized countries. Directors＇ non-executive qualification, independence, and professional expertise represent basic requirements for effective corporate governance, so they should be carefully considered to guarantee a proper board composition and an adequate establishment of internal committees in listed companies. The paper intends to compare the legislative and regulatory frameworks adopted by the four countries; then it aims at answering to the following research questions by means of an empirical investigation： Have BRIC companies appointed non-executive and independent board members？ What do BRIC companies do in order to assure an effective participation of non-executive and independent board members to corporate governance activities？ Have BRIC companies established internal committees？ The research examines the appointment of non-executive directors and independent directors to the boards of 100 BRIC leading firms, as well as their involvement in internal committees focused on matters requiring motivated and impartial opinions. Although the laws and recommendations seem to favor a general convergence of corporate governance principles among the four BRIC and towards the international best practices, some differences and peculiarities emerge from a firm-level perspective. Indeed, the Indian and the Chinese companies analyzed appear more inclined than the Brazilian and the Russian ones to reassure their international stakeholders about board independence and effective committees.
文摘Synthetic biology offers great potential for benefit to society,human health and agriculture;however,it also raises new concerns about safety and security.Application of established tools of biosafety and biosecurity along with strong individual and institutional leadership will help alleviate risks,but these may require refinement to address successfully the potential challenges of synthetic biology.Institutional biosafety committees(IBC)are key to providing institutional oversight and as technology evolves,especially in the case of synthetic biology where many different specialized fields may play a role.Membership of the IBC needs to adapt to ensure that sufficient knowledge and experience is available to evaluate projects and recognize potentially dangerous experiments.Recommendations regarding avian influenza gain of function studies may offer a valuable framework of points to consider relevant future studies involving synthetic biology.
文摘The residential committee organizes members of the veteran cadres activity station to have out-door body building activities to carry out the "Body Building Plans for the Whole People."
文摘The real estate market is at risk to produce economic bubbles, which produce heavy financial losses while bursting. To flatten these bubbles, Germany tried since the 1960s a way of thorough analysis and high transparency of the real estate market as a public task. The experts from different professions in the local market effectively are included in a honorary form. The competition between the experts and also between the experts and the public institution is intentionally maintained.
文摘It is already five years since the 10-year-old experimental law on the organization of villagers committees adopted in November 1987 by the Standing Committee of the National People’s Congress was made permanent, ending an intense political debate about how much independence villagers committees should be given to manage village affairs and to what extent villagers should be allowed to choose their leaders. It is five years in which the implementation of villagers autonomy as defined by the law proceeded the fastest and the achievements were the most fruitful. Local laws Over the past five years, all places
