Sustainability and depth of outreach: Evidence from microfinance institutions in sub‐Saharan Africa

The feasibility of microfinance institutions (MFIs) to expand outreach to the poorest while remaining financially sustainable has long been debated. Using data from 206 MFIs in 33 African countries, we adopt the three‐stage least square technique to assess whether a trade‐off exists between sustainability and outreach depth. Our results confirm the existence of a trade‐off. The evidence also supports ongoing subsidies for MFIs with the aim of encouraging outreach. In addition, we examine whether there is an inflection point beyond which higher interest rates reduce profitability for MFIs. We find no evidence of a threshold beyond which profitability is reduced.     

Measuring long‐term trends in policy coherence for development

This article measures long term trends in policy coherence for development. Based on result chains, it develops a counterfactual methodology, and then applies it to assess changes in inputs, outputs and outcomes over time. While the literature does not indicate any significant change in policy coherence for development over the last decade, this research finds that, if the time scale is lengthened to 50 years, an overall increase in policy coherence for development of the Dutch government, vis‐à‐vis the DR Congo, in the domains of finance and security, can be detected. These changes in policy coherence for development inputs seem to have contributed, in conjunction with similar policies from other countries, in some instances, to positive outcomes in the DRC.     

分税制以后我国财权配置问题实证研究

1994年推行的分税制是不彻底的,财权配置缺乏协调性和统一性,致使各级政府在公共产品和服务提供中责权利不对称。因此,需要调整财权配置,以保证事权和财权的统一。     

河北省金融资源充分利用的路径选择

在开放的市场条件下,金融作为现代经济的核心,其资源的优化配置对区域经济发展有着及其重要的作用,本文根据河北省金融资源配置现状,分析了河北省金融资源利用中存在的问题,指出要充分利用河北省金融资源,必须从调整经济产业结构、改善金融生态环境、抑制金融资源外流和提高金融业自身水平做起。只有这样才能提高河北金融的竞争能力,促进河北经济的整体发展。     

政府干预理论:证券监管的必要性和适度性

证券市场具有市场的一般特征,同时具有高风险和高效集资的独有特征.当证券市场同样面临市场失灵的问题时,政府监管部门有责任对市场进行有效干预.在政府宏观干预理论视域下,结合一般市场与证券市场的共性与特性之比较,探讨证券监管的必要性及证券监管"度"的把握,对于优化证券市场具有一定的理论意义和现实意义.     

新会计准则下会计监督体系的改革与创新

实践证明,新会计准则的实施在总体上是顺利的.但与旧准则体系相比,新会计准则尤其是涉及公允价值引入的多项会计准则的内容变化很大,且操作性较差,给企业和会计人员提供了更多的"机会".这种变化对目前会计监督体系提出了严峻挑战.为此,本文提出了更新监督理念、优化会计监督模式、转变监督重点、创新监督方式、整合人力资源等建议.     

Good management,sound finances,and social responsibility: Two decades of U.S. corporate insider perspectives on reputation and the bottom line

This research sought to expand practitioner and scholarly understanding of the relationship between corporate reputation and the bottom line. An analysis of 706 firms over a 21-year timeframe revealed three attributes of reputation – management quality, financial soundness, and social responsibility – made consistently positive contributions to several measures of firm financial performance. Perceptions of corporate reputation were gathered exclusively from U.S. executives, directors, and financial analysts, referred to herein as corporate insiders.     

Family of Origin Supervision in the Workplace: Impacts on Therapist and Team Functioning

The Adolescent and Family Unit at Redbank House carried out a trial of Bowen's Family of Origin Coaching that has prompted us to comment on the usefulness of this approach as a component of clinical supervision. This article will describe how this trial came about, the process adaptations required to make it possible and how some of the ethical dilemmas raised by this approach were addressed. Personal reflections from the team members will be shared, and our observations in terms of impact of this form of supervision on clinical functioning, team cohesion and service provision will then be discussed. In essence, we aim to provide an anecdotal account of our experience and ask the question, ‘Is supervision that focuses on the therapist's individual functioning as a product of their intergenerational patterns a valid use of resources in a clinical setting?’     

Colorful Disclosures: Identifying Identity-Based Differences and Enhancing Critical Consciousness in Supervision

ABSTRACT

Managing microaggressions and marginalizing experiences while negotiating the ongoing oppression that occurs in micro, mezzo, and macro settings can be particularly challenging for clinicians of color. Thus, supervision with clinicians of color must include affirmation, empowerment, and exploration of the intracultural/intercultural dynamics inherent in the treatment-providing process and clinical supervision. Through case studies, autoethnographic studies of our supervision experiences, and interviews with supervisors and supervisees, we reflect on how axes of identity, including race, power, and privilege, inform practitioners’ clinical lenses and affect their vulnerability in treatment and the clinical supervision dyad. Special attention is placed on the clinical supervisor–clinician–client triad (the triple process) and the interpersonal dynamics of cultural sensitivity, cultural humility, and authentic responsiveness that supervisors aim to model and cultivate in the supervisory relationship. In addition to sustaining clinical growth for clinicians of color, adding this level of complexity to supervision supports equity in direct clinical practice, enhancing efficacy outcomes for clients and communities. Recommendations and pedagogical strategies are offered to support supervisors in initiating difficult dialogues and shifting the paradigm to promote this transformational perspective.