Science advice to governments: diverse systems, common challenges

This briefing paper formed the basis of discussions at the 'Science Advice to Governments' summit, which took place in Auckland, New Zealand from 28-29 August 2014, and was attended by science advisors and policymakers from 48 countries

The power of creative thinking in situations of uncertainties: the almost impossible task of protecting critical infrastructures

A good and scientific analysis starts with a closer look at the conceptualisation at hand. The definition of CIP is not easy because of its wide range. This paper examines infrastructures that are critical and need protection. Each word entails a specific connotation and is characterized by several components

The power of creative thinking in situations of uncertainties: the almost impossible task of protecting critical infrastructures

A good and scientific analysis starts with a closer look at the conceptualisation at hand. The definition of CIP is not easy because of its wide range. This paper examines infrastructures that are critical and need protection. Each word entails a specific connotation and is characterized by several components

The Role of the IASB and Auditing Standards in the Aftermath of the 2008/20092 Financial Crisis.

The primary argument of this paper is, namely, that the International Accounting Standards Board (IASB), is in need of an enforcement mechanism. In drawing attention to this argument, the paper not only proposes considerations which are to be taken into account if such a mechanism is to be implemented, but also considers areas in which the regulation of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. The impact of such standards on pro cyclicality1, the level of success achieved by the IASB and other international standard setters such as the Basel Committee on Banking Supervision, relates to how effectively the accounting and audit standard setting is implemented. As well as identifying the importance of convergence in contributing towards high quality audits and the consistent application of auditing and accounting standards, this paper also acknowledges the difficulties and challenges encountered in attempting to achieve a convergent framework. Furthermore, through a discussion of recommendations aimed at consolidating transparency and accounting, as proposed by the G20, ways in which accounting standards, and consequently the IASB, could contribute further to the improvement of transparency and accountability of the framework for fair value measurements and evaluation, are considered. The absence of enforcement mechanisms, the fact that enforcement actions are carried out at national level in various EU member states, present sources of obstacles to attempts to realise the proposals put forward by the G20. This paper not only attempts to address such factors, but also to suggest ways in which the IASB, to an extent, could realise its goals. Through a consideration of two enforcement regimes in Europe, namely, Germany and the UK, two related standards which govern enforcement in Europe, principles on which harmonisation of the institutional oversight systems in Europe may be achieved , and the vital contribution made by CESR and EFRAG (the European Financial Reporting Advisory Group), this paper will consider how enforcement could be implemented by the IASB at European level

Farmers doing it for themselves: how farmer-inventors are frustrated by their interactions with the Agricultural Knowledge and Innovation System

Notwithstanding recent policy commitments to formally involve farmers in innovation through initiatives such as the European Innovation Partnership (EIP-AGRI), the traditional perspective of the policy and academic literature in Europe has been that agricultural innovations are provided by others for farmers to adopt. In this context there has been relatively little research on the approaches of farmers who independently invent useful products and processes for themselves. This paper presents an analysis of Irish farmers’ inventing processes as a form of user innovation, using data generated from in-depth interviews with farmer-inventors and semi-structured interviews with key informants from agricultural organisations. The farmer-inventors mostly use tacit knowledge and practical skills to create their inventions with the objective of increasing efficiency as a means to improving family farm viability. Farmer-inventors with entrepreneurial intentions were less inclined to share their ideas freely and described financial and temporal constraints in commercialising their inventions. The Agricultural Knowledge and Innovation System (AKIS) concept was used to frame an analysis of farmer-inventors’ interactions with innovation support organisations from the perspective of the farmers themselves. This allowed appraisal of the Irish AKIS’ support of farmer-led innovation relating to the positioning, visibility, and representation of farmers’ knowledge, inventions, and networks. This study contributes new knowledge about user innovation in European agriculture as EIP-AGRI co-production structures become established. It is proposed that farmers are a hitherto underappreciated source of independent knowledge and inventions in agricultural development and are poorly supported by AKIS institutions

Recognizing Kosovo’s independence: Remedial secession or earned sovereignty?

This paper examines the main justifications for recognising Kosovo’s ndependence: ‘remedial secession’ and ‘earned sovereignty’. Our paper begins by examining the applicability of the doctrine of remedial secession to Kosovo, the justifications for which can be seen clearly in the decade from 1989 to 1999. However, we argue that the doctrine of remedial secession was insufficiently ripe, in political and legal terms, to be used in 1999 to support Kosovo’s independence. An opposing approach is that of ‘earned sovereignty’ which aims to provide for the managed devolution of sovereign authority and functions from a state to a sub-state entity, resulting either in independence or rehabilitated autonomy within the host state. Based on the case of Kosovo, we propose an alternative explanation to this observed path towards recognisable’ statehood: ‘remedial sovereignty’ whereby a people realise statehood by invoking remedial secession and undergoing a transitional period of mediated international administration, characterized by elements of sovereignty which are externally designed and internally earned. Therefore, we propose ‘remedial sovereignty’ as a useful paradigm to provide the international community with a framework to confer statehood on those peoples for whom there is no other choice, thereby resolving the ‘recognition dilemma’ experienced in the aftermath of the Kosovo’s declaration of independence