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PurposeThis paper aims to develop a conceptual model that systematically interprets how key governance factors drive the alignment and the rent-extraction effects of executive stock options (SOs) as proxied by plan characteristics.Design/methodology/approachThe authors draw on the review of 202 articles published in international academic journals. They collect data from library databases and by hand-searching and citation-tracking relevant papers on the topic. Moreover, the authors review and classify the studies as related with determinants or proxies of alignment and rent-extraction effects of SOs.FindingsThe conceptual model systematically interprets the results of the literature review and identifies the relationships between archetypes, driving factors and proxies of the rent/alignment effect of executive SOs. It highlights that, given ownership archetypes, effective (ineffective) governance practices drive the alignment (rent) aim of SOs as proxied by the optimal (non-optimal) plan design.Practical implicationsThis paper supports compensation committees in selecting the SO characteristics that better attract investors and retain executives. Moreover, it guides future policy making interventions aiming at mitigating the rent-extraction effect of SOs.Originality/valueThe paper highlights that the governance determinants of SO aims can be effectively classified as archetypes or drivers of rent-extracting and aligning outcomes of these remuneration tools. Moreover, it offers a useful framework to guide future research efforts by providing a comprehensive interpretation of the relationships between ownership archetypes, driving factors and proxies of SO effects.

L'objet de cette recherche est d'analyser et de caractériser les pratiques des collectivités locales françaises dans le domaine du management de la performance. Pour ce faire, et dans un premier temps, une grille d'analyse théorique des différents modèles de gestion par la performance locale est proposée. Dans un second temps, cette grille est mobilisée et testée empiriquement afin d'appréhender la nature du modèle français de gestion par la performance locale. Les résultats de notre recherche démontrent l'existence d'un modèle français de type « administration de la performance », se traduisant par des tendances communes aux collectivités locales françaises en ce qui concerne le contenu instrumental et méthodologique, ainsi que les modes de pilotage de la performance publique. Remarques à l'intention des praticiens Les apports managériaux et pratiques de cette recherche portant sur les démarches locales de performance sont deux ordres. Premièrement, elle permet de disposer d'un cadre analytique et évaluatif de ce type de démarche, structuré non seulement autour d'outils de planification, de responsabilisation et d'évaluation, mais aussi de modalités de pilotage. Cette étude permet, deuxièmement, de connaître et de caractériser l'état des pratiques françaises en la matière, ainsi que leurs limites par rapport à des pratiques internationales plus matures. Ainsi, une collectivité locale s'engageant dans cette voie peut dès lors s'appuyer sur cette étude pour déterminer le périmètre et la structure des outils à mobiliser en fonction de la finalité suivie, qu'elle soit de de nature administrative et/ou politique.

Following an observed need to build community partner infrastructure and support to enhance community-university partnerships, a successful bid was made to the UK Arts and Humanities Research Council. This funding provided an opportunity for community partners to come together with engaged academics at the first ever UK Community Partner Summit. They resolved to set up a community partner network to help build capacity for effective community-university partnerships, and to influence the policy environment which supports this work. This article reflects on the activity of the working group in seeking to establish the network, and introduces some of the concepts that have proved critical to its development. Drawing on a wealth of perspectives from a range of sources including academic and grey literature, community partner experiences, and international work, we open up some of the challenges that we have faced, and explore some of the implications of our first year's work together. We reflect on the time it takes to establish any form of network, the need to be clear about definitions and boundaries, and the challenge of changing cultures. We conclude that the progress with the network to date is encouraging, and we look forward to building on our learning thus far, to develop stronger community-university partnerships of the future.Keywords: community partner infrastructure and networks, partnership resilience, community-university partnership

Dans le présent article, nous examinons l'émergence de deux vagues de réformes dans le secteur des ONG internationales (ONGI) dans le discours et la pratique en matière d'imputabilité. Le modèle d'imputabilité de la première vague se limitait aux exigences de puissants acteurs, comme les bailleurs de fonds et les gouvernements, tandis que la seconde vague était une approche plus globale, qui donnait la priorité aux obligations des ONGI à l'égard de leurs « bénéficiaires ». Nous soutenons que les ONGI devraient opter pour une imputabilité basée sur une réflexion critique en appliquant de nouvelles réformes dans trois domaines thématiques. Premièrement, des termes tels que « bénéficiaire » devraient être supprimés du langage de l'imputabilité, car ils sont codés avec des normes qui ébranlent implicitement les droits des personnes et des communautés qui attendent des ONGI qu'elles répondent de leurs actions. Deuxièmement, il faut faciliter l'écoute des acteurs marginalisés grâce à des instances discursives inclusives, qui permettent aux gens de « parler et d'être entendus ». Enfin, les ONGI devraient se servir des réactions pour devenir des organisations apprenantes et collaborer avec leurs pairs pour donner naissance à une culture de l'apprentissage basé sur la réflexion à l'échelle du secteur. Remarques à l'intention des praticiens Notre article contient plusieurs recommandations stratégiques s'articulant autour des trois thèmes fondamentaux qui sont abordés. Ces recommandations comprennent des suggestions à propos de la formation du personnel de terrain, des questions concernant la nature des démarches participatives et des propositions en faveur d'un renforcement du régime de réglementation par les pairs.

Energy security is considered to be a universal issue in the twenty-first century. It denotes the right to use reliable sources of energy at competitive prices produced in an environmentally sustainable and safe means as well as the security of supply and demand. The strategic significance of energy security has been stirred by the political and economic events since 1970. The purpose of energy security is to guarantee adequate, reliable supplies of energy at reasonable prices in ways that do not endanger major national values and objectives. Energy security has different dimensions that vary from economic, environmental, social, foreign and technological progress which differ from country to country, and also from one period to another. To meet the growing aspirations of the people and the economies of South Asia, countries are under massive social and political strain to secure reliable, sustainable and reasonably priced energy supplies to meet the escalating demand for commercial energy. Energy security is thus no longer merely a catchword but an irrefutable reality for vital economic development throughout South Asia. And energy security will remain a high priority issue all over the world and the duty of ensuring energy security to the people and the state is not only confined to national governments but also to regional and international regime. This article analyses the emerging trends of energy security through the most debated contemporary issues such as climate change, sustainable development and globalisation.

Dans le présent article, nous examinons les transformations dont font l'objet les cabinets ministériels en tant que structures consultatives bien établies dans l'exécutif italien depuis le début des années 90, lorsque le système de partis s'est effondré et qu'un cycle permanent de réformes de la gestion publique a été mis en place. Nous allons examiner comment l'influence des conseillers ministériels s'est peu à peu renforcée dans la coordination de l'exécutif, en venant combler le vide laissé en termes de capacité de gouvernance par l'institutionnalisation manquée du nouveau système des partis. Notre analyse empirique épingle ainsi la constellation d'acteurs qui ont reproduit les cabinets ministériels en tant qu'héritage du passé dans la structure actuelle du système italien, entravant au final l'innovation visée par les structures de gouvernance conformes aux normes internationales. Remarques à l'intention des praticiens Le présent article entend enrichir la littérature sur le développement du personnel ministériel en tant que manifestation essentielle de la politisation grandissante de la fonction publique. Grâce à son explication plus nuancées de l'héritage, axée sur l'identification des mécanismes causaux qui relient les systèmes institutionnels et les choix des acteurs dans les processus de réforme, notre article peut également enrichir les débats généraux sur le rôle du temps dans la gestion publique. Il porte également un regard intégré sur les différentes politiques de réforme de la fonction publique afin d'analyser les interrelations des évolutions administratives.

The present article puts forth three critical requisites for the Obama Administration to reopen the dialogue with Iran. They should be considered to pave the way for effective negotiations that could lead to a peaceful resolution in the Middle East. The first requisite is for the US to accord Iran the respect it seeks. It is a proud nation with a rich heritage and continuous civilization for over four millennia, that sees itself as the legitimate regional hegemony. Secondly, the US must end the threats against the regime, whose preservation is seen by the Iranian clergy as the single most important task. Finally, the security concerns of Iran must be assuaged, involving both mutual suspicion as well as the presence of American troops in the Middle East that, subsequently, surround Tehran, and block Iran's dream of being the dominant regional power. In the second part of the article are discussed three tracks of negotiation involving 1) Iran's uranium enrichment program and the economic incentive package to be offered in exchange for permanent suspension; 2) negotiations to be led with a third mediator (Turkey) regarding hard-core regional security issues, their global implications and the consequences for Iran while continuing to defy the international community; 3) bilateral negotiations between the US and Iran aiming at resolving the grievances they have against each other. O. van Zijl

Résumé La publication des normes comptables internationales du secteur public (IPSAS) dans le domaine des informations financières gouvernementales a entraîné la nécessité d'un débat généralisé su sujet de l'harmonisation des systèmes comptables du secteur public. Le présent article poursuit un double objectif : mettre en évidence l'adoption ou non des IPSAS par le gouvernement local et central et analyser le niveau de convergence entre les différents pays étudiés. Pour ce faire, nous avons réalisé une étude empirique, dont les résultats indiquent que tandis que certains systèmes comptables sont très proches du modèle des IPSAS, d'autres s'en écartent totalement. Nous estimons cependant qu'il s'agit-là d'un point de départ et que dans un avenir proche, les pays se rapprocheront de plus en plus des IPSAS, ce qui sera leur permettra de rapprocher de plus en plus leurs systèmes comptables. Remarques à l'intention des praticiens Le présent article poursuit un double objectif : mettre en évidence l'adoption ou non de la comptabilité d'exercice par les gouvernements locaux et centraux en prenant les IPSAS comme points de référence et analyser le niveau de convergence entre les différents pays étudiés. Nous étudions les différences dans les critères comptables actuels dans le cadre de la préparation des états financiers et celles liées à la présentation et à la publication des informations comptables. Les résultats de notre étude révèlent que des différences importantes subsistent dans ces deux aspects, tant au niveau des gouvernements locaux que des gouvernements centraux.

This paper is in three parts. The first part looks in fairly broad terms at national and international trends that help to explain the current interest in citizenship and enterprise. Here reference is made to globalization, social capital theory and the knowledge economy. It is argued that these trends can be interpreted both positively and negatively. Similar ambivalences are evident in the second part of the analysis which examines the discourses of citizenship and enterprise in their applications to education. Both terms are shown to be subject to various interpretations and this malleability is an important part of their attraction to policy makers. Examples of different approaches to the promotion of economic literacy, as one aspect of enterprise, are discussed. In the third part, consideration is given to the overlapping concerns of groups variously involved in citizenship education, enterprise education, education for personal and social development, civics education and values education. It is suggested that the policy agendas of these various groups, while complicating the work of teachers in the short term, contain the possibility of opening up discursive territory that has been closed off in recent years. Exploring this territory leads to encounters with fundamental questions of meaning and purpose in education. This can serve as a starting point for a challenge to the narrow instrumental approaches to educational policy, which have dominated since the 1980s.

The managerial reforms that have been implemented in the public sectors of many countries over the past decade are part of an international trend (Aucoin 1990, 134). Managerial reform in public administration can be seen as a Zeitgeist, a pervasive idea whose time has come. As Caiden (1988, 354) points out, effective administrative reform can be sustained only by a "crusading spirit" or the burning flame of idealism, and such a flame has blazed up in the past ten years. History may well show that the managerial reforms of the late 20th century had as dramatic an impact on public administration as the merit reforms of the late 19th century.These managerial reforms have invariably involved an emphasis on giving the public better value for money, and have usually included the introduction of efficiency measures and corporate planning techniques, the improvement of financial management procedures, the assessment of performance in terms of results against goals, the adoption of private sector human resource management practices, and the use of management information systems and other management tools. The implementation of such managerial reforms has typically been heralded by the establishment of a unified elite group of senior executives in the higher civil service. This paper reviews the recent trends in the higher civil services of America, Canada, Britain and Australia, and considers how they exemplify the managerial approach to administrative reform.1

Institutions such as the Organization of African Unity (OAU) do not spring up all of a sudden from the blue.… More often than not, such institutions come into being because they answer, in a given historical period and context, the special need of a society or of an international community. For such institutions to be permanent — permanent in the sense that they contain the seeds for self-sustained growth — they must answer a widely and deeply felt genuine need. Diallo Telli, "The Organisation of African Unity in Historical Perspective" in African Forum; A quarterly Journal of Contemporary Affairs, The American Society of African Culture (New York), Vol. 1, no. 2, 1965, p. 7. This article looks at the OAU from an historical and philosophical perspective. It, thereby aims at revealing the processes and dynamic nature of the forces which led to the emergence of the continental organization in Addis Ababa, Ethiopia in 1963. It is not the purpose of the following analysis to offer a mere exposition or chronology of the events and developments which led up to the creation of the OAU. It aims to convey the idea of the potential for conflict inherent in the build-up to the OAU, and the intellectual manifestations of such conflict, especially in the context of the overall pre-OAU period. A convenient starting point for this analysis is the concept of Pan-Africanism.

The early part of the sixties witnessed a rapid decolonization of several parts of Africa even though many have argued that these were mere placations otherwise referred to as flag independence. The seventies and thereafter have witnessed the re-colonisation of African States or in proper terms, the neo-colonisation of Africa by Western Powers. That African States since their qualified independence have been in bondage was never in doubt. Subtly but seriously, the Western Powers through its hydraheaded multinational corporations, in conjuction with international institutions and conventions, have taken over the affairs of African States ranging from politics through economics to culture. While these were going on, the Organization of African Unity stood aloof concerned with nothing in particular or perhaps helpless or on another note used as a tool by Western imperialism. It is the contention of this paper that Africa was neo-colonized by Western Powers mainly because there was no collective resistance that should have been envisaged and given by the Organization for African Unity. The formation, structure, financing and the objectives of OAU at the outset were inadequate to foresee and attack Western surreptitious moves to further imperialism in the seventies and beyond. Consequently, the OAU not only folded its arms while Western perpetrators went away with their imperialistic loot but was also consciously or unconsciously, directly or indirecly, covertly or overtly used in the course of the neocolonisation of African States.

Since independence, India has played an important role in strengthening the United Nations capability in the maintenance of international peace and security. Faced with the problem of Kashmir where Pakistan supported raiders, in violation of the Six Month Stand Still Agreement to work out future status of the princely state of Jammu and Kashmir, had entered the state, the ruler of the state called for assistance from India. Within hours Indian troops started to move by air and surface transportation and on entering the state faced Pakistani raiders. Some hard fighting ensued. In spite of the critical times, India pledged its support for the United Nations security system by calling on the Security Council to play a role in ending the fighting in Jammu and Kashmir and readily agreed to deploy United Nations military observers to supervise a cease fire which was negotiated by the United Nations between India and Pakistan. The decision by the Prime Minister, Pandit Jawahar Lal Nehru to stop fighting, instead of allowing the Indian Army to continue with its successful campaign, in favour of UN sponsored ceasefire and negotiations was significant. Nehru wished to avoid direct fighting between Indian and Pakistani forces by stepping in the general area of Uri which was at some distance from the Pakistani frontier. Regardless of the merits or demerits of this decision, the Indian Prime Minister had chosen United Nations direct military action.

The paper argues that NGOs & grassroots organizations have had a positive impact on efforts to preserve the Brazilian Amazon rainforest. By acting alone or by forging alliances with international NGOs they have impacted both environmental legislation & actual enforcement. In a world economy driven by development & the profit motive, these 'guardians of the forest' play a key role in the future survival of Amazonia. They challenge traditional notions of clearing forest for the sake of development. The paper uses the cases of Indian grassroots organizations & Greenpeace as illustrations. 44 References. Adapted from the source document.