TRIPS and plant varietal protection : economic analysis and policy choices

This paper reviews the economic aspects of the options facing developing countries in implementing intellectual property right protection for agricultural plant varieties under the WTO TRIPS agreement (Article 27(3)b). The various provisions possible in a sui generis system of plant varietal protection (PVP) are summarised, including those specified in the existing Union for the Protection of New Varieties of Plants (UPOV) treaties of 1978 and 1991. The paper then examines the limited economic research that has been conducted on the impacts of PVP and that may be of use to policy makers faced with current decisions. This review finds that the research to-date has not yet demonstrated overwhelming net benefits from PVP. The evidence so far is weakly supportive of positive contributions by PVP to agricultural productivity. The paper concludes further research on this issue is necessary given the ongoing review of the TRIPS agreement and the efforts underway in many developing countries to implement such systems. The paper also identifies some of the key topics forming a research agenda of interest for developing countries. Further research should focus on the impacts of specific provisions, in particular, that of farm-saved seed, as opposed to the effects of PVP as a whol

An Empirical Examination of Whistleblowing Policies and Mechanisms at Universities

This study empirically examines the implementation of whistleblowing policies and mechanisms at universities

Whistleblowing and Good Governance

The Sarbanes-Oxley Act of 2002 (SOX) has forever changed corporate governance for publicly held corporations. Recent data suggest that the costs of compliance with the provisions of SOX can be very significant. Problems exist in the government and nonprofit sectors just as they do in the corporate sector. Recent alleged problems at the World Bank include kickbacks, payoffs, bribery, embezzlement, and collusive bidding. In 2002, the United Way scandal came to the public\u27s attention. Its aftermath has had a dramatic impact on fundraising. Even universities are not immune from scandals. Organizations of all kinds should better understand what whistleblowing is, what the components of a whistleblowing policy are, and where to turn for more information. All organizations, including universities, governmental entities, and nonprofits, should consider implementing whistleblowing provisions. The purpose of this article is to increase awareness of the need for whistleblower policies for universities, governmental entities, and nonprofit organizations

ERTS-1 image contributes to understanding of geologic structures related to Managua earthquake, 1972

ERTS-1 imaged the western portion of Nicaragua on December 24, 1972, one day after the central part of the city of Managua was devastated by a major earthquake which measured 5.6 on the Richter scale. ERTS-1 images reveal sets of lineaments (which may reflect fault systems) along any one of which movement could have taken place. One set includes a line of active volcanoes that parallels the coast and constitutes the southwestern edge of the Nicaraguan Depression, a regional graben which cuts obliquely across the Central American isthmus. This trend is offset approximately 10km in a right lateral geometric sense just west of the city of Managua. A parallel lineament, north of Lake Managua, marks the northeast edge of the graben. A second set, extends northward to northwestward from the mouth of the Rio Grande (Viejo) north of Lake Managua and can be projected southward across the lake to Managua. It is this set along which geometric offset of the volcanic lineament appears to have taken place

The effects of particle loading on turbulence structure and modelling

The objective of the present research was to extend the Direct Numerical Simulation (DNS) approach to particle-laden turbulent flows using a simple model of particle/flow interaction. The program addressed the simplest type of flow, homogeneous, isotropic turbulence, and examined interactions between the particles and gas phase turbulence. The specific range of problems examined include those in which the particle is much smaller than the smallest length scales of the turbulence yet heavy enough to slip relative to the flow. The particle mass loading is large enough to have a significant impact on the turbulence, while the volume loading was small enough such that particle-particle interactions could be neglected. Therefore, these simulations are relevant to practical problems involving small, dense particles conveyed by turbulent gas flows at moderate loadings. A sample of the results illustrating modifications of the particle concentration field caused by the turbulence structure is presented and attenuation of turbulence by the particle cloud is also illustrated

Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit eating time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their chargeable hours in the prior year. The main reasons for such behavior stem from the desire to: (1) receive better periodic performance evaluations, (2) be viewed as competent by superiors and (3) receive promotions