Financial reporting in Europe: Prospects for research

This paper is a commentary on the future of financial reporting in Europe and on how research into accounting issues can be relevant to policy makers. Combining scholarship in accounting with scholarship in management can offer insight into national and global issues where accounting communicates information that affects managerial decisions at the microeconomic level and political decisions at the macroeconomic level. The paper cites examples of recent research in financial reporting and points to the current work plans of leading policy makers to illustrate the potential for researchers to influence policy directions. The context of financial reporting, nationally and globally, and the data available in the public domain, provide continued opportunities for researchers investigating accounting issues in the private sector and the public sector.     

How much do OECD countries spend on social protection and how redistributive are their tax/benefit systems?

The global economic crisis has reignited interest in social policy and public spending on different types of social benefits. Public social spending‐to‐GDP ratios are often used to consider the magnitude of welfare systems in international perspective, but such comparisons alone give an incomplete picture of social effort across countries. This article looks at these different factors, before briefly considering the redistributive nature of tax/benefit systems in different member countries of the Organisation for Economic Co‐operation and Development (OECD). The article also considers trends in social spending and compares spending in the late 2000s with the early 1990s when the previous economic crisis played out. The article ends by illustrating the profound effect the recent global economic crisis had on social spending trends across OECD countries.     

How to support families of children with disabilities? An exploratory study of social support services

Support services to families of children with disabilities have previously been documented. While the effectiveness and consequences of some support strategies have been defined, their comparison remains problematic primarily because of the diversified existing definitions. The present study aimed to elaborate and validate a typology to describe different types of support that can be offered to families of children with disabilities. A review of literature highlighted a variety of support services and allowed a categorical grouping. Content analysis ensured that each category was defined distinctively. Afterwards, a panel of experts and representatives of organizations from seven developed countries (Australia, Belgium, Canada, Denmark, France, Sweden and Switzerland) validated the typology. A database of services offered in these countries was created. The resulting typology was divided into four categories related to the family needs: support, respite, child minding and emergency support. Each type of support can be illustrated within organizations in the database. As such, social workers can use the defined typology to identify the needs of families of children with disabilities and suggest alternatives when services are not available. Overall, the described typology should facilitate discussion between stakeholders and families by providing a common communication system.     

Healing loss, ambiguity, and trauma: a community-based intervention with families of union workers missing after the 9/11 attack in New York City

A team of therapists from Minnesota and New York worked with labor union families of workers gone missing on September 11, 2001, after the attack on the World Trade Center, where they were employed. The clinical team shares what they did, what was learned, the questions raised, and preliminary evaluations about the multiple family meetings that were the major intervention. Because of the vast diversity, training of therapists and interventions for families aimed for cultural competence. The community-based approach, preferred by union families, plus family therapy using the lens of ambiguous loss are proposed as necessary additions to disaster work.     

Spouse-aided Therapy and Psychiatric Nursing: A Preliminary Report

The training of psychiatric nurses as behavioural nurse therapists has been successfully established in the U.K. by Marks et al. However, their approach has a number of theoretical and practical limitations, such as a rigid adherence to an illness model of psychiatric disorder. This paper describes and evaluates an approach to the training of psychiatric nurses based on systems theory. Four nurses were trained in the use of Spouse-aided Therapy, a time-limited, goal-orientated outpatient approach to the treatment of married psychiatric patients with persisting psychological disorders. Patients' spouses are involved throughout therapy, with the aim of making full use of resources within marriage which may facilitate patients' recovery. Questionnaire and anecdotal data from 12 patients showed a mean fall of 30% in patients' symptoms and a mean fall of 20% in marital dissatisfaction after therapy. The pattern of results supported a systems theory interpretation of outcome.     

Ramadan Fasting and Diabetes Management among Muslims in the United States: An Exploratory Study

There is a lack of knowledge and awareness among health care providers (HCPs) about how a member of the Islamic faith manages diabetes while fasting during Ramadan, which often leads to inadequate health advice and guidance, especially in Muslim-minority countries. The purpose of this study was to explore diabetes management practices among Muslims who chose to fast during Ramadan in the United States. Data were collected from 47 participants using a self-administered questionnaire that included measures on participants’ characteristics and diabetes management practices. The majority of the participants were males (61%), had type 2 diabetes (90%), and reported they fast during Ramadan (76%). Approximately, 26% of fasting participants reported they decreased the number of finger-stick glucose monitoring performed. Compared to non-fasting participants, fasting participants were more likely to change the dose and/or timing of their medications, but also more likely to include their HCPs in their health decisions. Almost 90% of fasting participants reported no increase in the amount of food consumed and no change in the consumption of concentrated sweets, greasy foods, and sugary drinks. This study supports the need to develop educational programs that involve religious leaders as well as HCPs to ensure patients receive health advice combining religious and medical directives.     

Conceptualising Generational Dynamics in Feminist Movements: Political Generations,Waves and Affective Economies

This article reviews efforts to account for dynamics of continuity, change and complexity in contemporary feminism, with a particular emphasis on the utility of the ‘generational paradigm’ of the wave metaphor. We draw on assessments of the wave classification from feminist historians, political theorists and social movement scholars to make a case for the concept of political generation as way to explore patterns of generational‐based contest and collaboration across the women's movement. While political generation allows for an assessment of the role of context in shaping the activist identities of feminists from different generations, it lacks the explanatory power to explain the continuing purchase of the wave metaphor and its function for feminist claims making. Here, we turn to work on the centrality of loss within the affective economies of feminism to explain the functions of the wave metaphor for different elements within women's movements. This analysis is grounded in a brief empirical case of the Irish women's movement characterised as highly fragmented and marked by generational dynamics.