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.     

Feminism,militarism, and attitudes toward the role of women in the military

Attitudes toward the role of women in the military require the reconciliation of two often conflicting beliefs: those toward the roles and rights of women and those toward the military. This article explores the relationships between positive attitudes toward women’s roles throughout society, or feminism, and positive attitudes toward defense spending, or militarism, both with each other and with attitudes toward gender integration in the military. Results of this analysis show there to be a negative relationship between feminism and militarism, a positive relationship between feminism and gender integration, and a negative relationship between militarism and gender integration. The results of multiple regression analysis show that feminism is the strongest predictor of attitudes toward gender integration, while militarism is weak in its predictive ability. The author argues that the issue of women in the military is more one of women’s equality than of national defense and that policy discussions should be structured accordingly. She is currently conducting research which examines how women in the United States military employ strategies to manage gender and sexuality. This research provides evidence for the claim that gender is not simply a role or an attribute, but that gender is created and recreated through our interactions with others.     

The gambling lifestyle: I. theory

This paper describes the lifestyle model of gambling behavior in which compulsive gambling behavior is conceptualized as a lifestyle characterized by pseudoresponsibility, self-ascension, hypercompetitiveness, and social rule breaking/bending/ twisting. The underlying premise of this theory is that gambling behavior takes on the appearance of a lifestyle when it is viewed by the individual as a viable means of enhancing self-worth, minimizing personal insecurity, and controlling fear. Three primary areas of theoretical and research interest are covered in this paper: (1) the theoretical underpinnings of lifestyle theory; (2) the individual components (conditions, choice, cognition) of a gambling lifestyle; and (3) the developmental progression of a gambling lifestyle.The author would like to thank Henry Lesieur and anonymous reviewers of earlier versions of this paper for their helpful comments. The assertions and opinions contained herein are the private views of the author and should not be construed as official or as reflecting the views of the Federal Bureau of Prisons or United States Department of Justice.     

A Semi-Parametric Quantile Function Estimator for Use in Bootstrap Estimation Procedures

In this note we develop a new quantile function estimator called the tail extrapolation quantile function estimator. The estimator behaves asymptotically exactly the same as the standard linear interpolation estimator. For finite samples there is small correction towards estimating the extreme quantiles. We illustrate that by employing this new estimator we can greatly improve the coverage probabilities of the standard bootstrap percentile confidence intervals. The method does not reqiure complicated calculations and hence it should appeal to the statistical practitioner.     

Medicine on the line? Computer‐mediated social support and advice for people with diabetes

The advent of thousands of Usenet groups on the Internet, covering a vast range of medical and welfare issues and ostensibly devoted to the mutual social support of participating members, has raised the potential for the development of new forms of 'virtual' health care. This article critically analyses the use by people with diabetes of one such Usenet group. It seeks to establish, first, the extent to which such a site provides some demonstrable measure of social support to its participants. This is approached by undertaking a structural analysis of the site to identify the extent of usage, and the nature of supporting interventions using a fivefold classification (instrumental, informational, esteem and social companionship and other). Second, the article attempts to identify any disparity between the lay health-knowledge in evidence and biomedical opinions proffered by the use of a panel of consultant diabetiologists. The results of the analysis suggest that the diabetes newsgroup provides an example of an active forum for largely well-informed participants who routinely use the media as an aid to the reflexive management of their medical condition. It also raises the prospect of a renegotiated relationship between medical knowledge and lay experience based upon shared learning     

Women with Turner's Syndrome: helping them reach their full potential

The physical and psychological effects of Turner's Syndrome, a female sex chromosome abnormality, briefly are described. Principles for helping women master the special challenges posed by the disorder are discussed. The authors argue that women with TS must take control of defining their identities and potential in order to attain full status within society.