Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005

In 2002, the European Union changed direction from its past efforts to harmonise European accounting systems and turned instead to a subcontractor, requiring listed European companies to adopt accounting standards drawn up by a private London-based organisation, the IASB (International Accounting Standards Board), which had until then had no public mandate. This decision was all the more significant because the EU has no institutional means of control over the IASB, although it was the first geographical group to decide to impose these standards on its businesses. IASB standards are rooted in the “anglo-saxon” tradition of standardisation for the financial markets, and the view of the enterprise they promote diverges from the accounting traditions of continental European capitalism. This article shows how the new standards are transforming the concept of enterprise, and examines the span of factors that brought about what is a major institutional change for European capitalism. — Special issue: New patterns of institutions.     

Comparing Networks Across Space and Time, Size and Species

We describe and illustrate methodology for comparing networks from diverse settings. Our empirical base consists of 42 networks from four kinds of species (humans, nonhuman primates, nonprimate mammals, and birds) and covering distinct types of relations such as influence, grooming, and agonistic encounters. The general problem is to determine whether networks are similarly structured despite their surface differences. The methodology we propose is generally applicable to the characterization and comparison of network–level social structures across multiple settings, such as different organizations, communities, or social groups, and to the examination of sources of variability in network structure. We first fit a p^* model (Wasserman and Pattison 1996) to each network to obtain estimates for effects of six structural properties on the probability of the graph. We then calculate predicted tie probabilities for each network, using both its own parameter estimates and the estimates from every other network in the collection. Comparison is based on the similarity between sets of predicted tie probabilities. We then use correspondence analysis to represent the similarities among all 42 networks and interpret the resulting configuration using information about the species and relations involved. Results show that similarities among the networks are due more to the kind of relation than to the kind of animal.     

Social choice with analytic preferences

Arrow's axioms for social welfare functions are shown to be inconsistent when the set of alternatives is the nonnegative orthant in a multidimensional Euclidean space and preferences are assumed to be either the set of analytic classical economic preferences or the set of Euclidean spatial preferences. When either of these preference domains is combined with an agenda domain consisting of compact sets with nonempty interiors, strengthened versions of the Arrovian social choice correspondence axioms are shown to be consistent. To help establish the economic possibility theorem, an ordinal version of the Analytic Continuation Principle is developed. Received: 4 July 2000/Accepted: 2 April 2001     

Relationship Dissolution as a Life Stage Transition: Effects on Sexual Attitudes and Behaviors

In this paper, with the use of linear regressions to investigate how relationship dissolution affects sexual attitudes and behaviors, the authors address the stereotype that newly single people seek multiple sexual partners. Although the newly single people surveyed did obtain new sexual partners, the rate at which they acquired new partners did not support the stereotype. Specifically, men with custody of their children seemed oriented toward finding a steady partner. Additionally, men and women with low incomes reported relatively high rates of partner acquisition after relationship dissolution. The high rates reported by disadvantaged groups may be more directly related to familial instability accompanying poverty than to cultural characteristics associated with income or race. We argue that a life stage model with categorical stages in a rigid, anachronistic progression provides insufficient means to gain an understanding of newly single people.     

Becoming American/Becoming New Yorkers: Immigrant Incorporation in a Majority Minority City1

Many observers have noted that immigrants to the United States are highly concentrated in the largest metropolitan areas of a relatively few states. Though immigrants diffused into many places that had previously seen relatively few immigrants during the 1990s, as of the 2000 census, 77 percent of the nation's 31.1 million foreign born residents still lived in six states — California, New York, Texas, Florida, New Jersey, and Illinois. According to the 2000 census, the two largest metropolitan areas, Los Angeles and New York, accounted for one third of all immigrants ( http://www.census.gov/Press‐Release/www/2002/demoprofiles.html ). While immigrants moved into many new areas during the 1990s, making the challenge of incorporating their children a national issue, their concentration in our largest cities remained pronounced.