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.     

Rainfall interception by Santa Monica's municipal urban forest

Effects of urban forests on rainfall interception and runoff reduction have been conceptualized, but not well quantified. In this study rainfall interception by street and park trees in Santa Monica, California is simulated. A mass and energy balance rainfall interception model is used to simulate rainfall interception processes (e.g., gross precipitation, free throughfall, canopy drip, stemflow, and evaporation). Annual rainfall interception by the 29,299 street and park trees was 193,168 m³ (6.6 m³/tree), or 1.6% of total precipitation. The annual value of avoided stormwater treatment and flood control costs associated with reduced runoff was $110,890 ($3.60/tree). Interception rate varied with tree species and sizes. Rainfall interception ranged from 15.3% (0.8 m³/tree) for a small Jacaranda mimosifolia (3.5 cm diameter at breast height) to 66.5% (20.8 m³/tree) for a mature Tristania conferta (38.1 cm). In a 25-year storm, interception by all street and park trees was 12,139.5 m³ (0.4%), each tree yielding $0.60 (0.4 m³/tree) in avoided flood control costs. Rainfall interception varied seasonally, averaging 14.8% during a 21.7 mm winter storm and 79.5% during a 20.3 mm summer storm for a large, deciduous Platanus acerifolia tree. Effects of differences in temporal precipitation patterns, tree population traits, and pruning practices on interception in Santa Monica, Modesto, and Sacramento, California are described.     

Using Active Learning Projects to Teach Research Skills Throughout the Sociology Curriculum

A core element of the sociology curriculum is the methods course, intended to teach students the value of systematic observation and analysis of the social world. However, this one-shot approach to teaching methodological skills is ineffective and not well liked by students or faculty. A more effective approach is the integration of active learning assignments and projects that teach and reinforce these skills throughout the curriculum, from the introductory course to the substantive content courses. This paper describes my experiences with this approach, outlining various activities and research projects used to teach methodological skills. Also highlighted are the outcomes reported by students and the benefits for teaching sociology courses. A discussion of the possibilities for disseminating and using the research beyond the classroom and the strengths and weaknesses of integrating research across the curriculum, as well as several teaching tips are also included.     

Mining the Data: Analyzing the Economic Implications of Mining for Nonmetropolitan Regions

Extractive industries such as logging and mining are generally expected to bring significant economic benefits to rural regions, but a growing number of findings have now challenged that common expectation. Still, it is not clear whether the findings of less–than–desirable economic outcomes are isolated or representative. In this article, we assemble literally all of the relevant quantitative findings on mining that we have been able to identify in published and/or technical literature from the United States. In the interest of rigor, we limit the assessment to cases in which strictly nonmetropolitan mining regions are compared against other nonmetropolitan regions and/or against those regions’ own experiences over time. Overall, 301 findings meet the criteria for inclusion. Contrary to the long–established assumptions, but consistent with more recent critiques, roughly half of all published findings indicate negative economic outcomes in mining communities, with the remaining findings being split roughly evenly between favorable and neutral/indeterminate ones. Positive findings are more likely to be associated with incomes than with poverty or (especially) unemployment rates, and they are more likely to come from the western United States, where much of the mining involves relatively large, new coal strip mines. Over half of all positive findings come from the years prior to 1982. In virtually all other categories, the plurality or majority of findings have been negative. When the patterns of findings are subjected to one–sample means tests, the only way to produce a significantly positive outcome is by combining all neutral/indeterminate findings with the positive ones, while focusing exclusively on incomes; by contrast, in the case of poverty or unemployment rates—as well as for the overall body of findings—the results are consistently and significantly negative, whether the neutral/indeterminate findings are combined with negative ones or omitted from the equations altogether. Until or unless future studies produce dramatically different findings, there appears to be no scientific basis for accepting the widespread, “obvious” assumption that mining will lead to economic improvement.     

Sources of drug information among adolescent students

A sample of 1023 eighth and tenth grade students in small to medium-sized central Texas school districts was assessed to determine the amount of information they receive from ten sources about six categories of drugs. The amount of information males reported receiving about each drug category was significantly greater than what females reported, and the amount of information that eighth graders reported receiving about each drug category was significantly greater than what tenth graders reported. Television was the primary source of drug information for all categories of drugs except inhalants, for which friends and television were equally important sources. Parents and printed media (magazines or newspapers) were of secondary importance, followed by friends and teachers. Adolescents were less likely to receive drug-related information from experience, siblings, church, doctors, and police. The reliance on the mass media for drug information in smaller school districts is a pattern which has been previously observed in larger urban districts. This consistency suggests that mass media approaches to drug education are likely to be as effective in rural areas and smaller towns as they are among urban adolescents. Implications for television programming are discussed.