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.     

Population Policy in Early Victorian England

This paper argues that the generally-held belief that there was no population policy in Great Britain during its fertility transition is incorrect. There were, in fact, clear and implicit and explicit policies in place by the early 19th Century which aimed at reducing population growth. These were negative, involving elimination of family allowances (the famous Poor Laws), and also positive, through subsidised emigration and ``transportation' of felons to the colonies. Moreover, a changed ``ideation' on the part of the nation's political, intellectual and spiritual leaders, changed norms about marriage and child-bearing, raising sharply the perceived economic and psychic cost of children. Lacking acceptable means to control pregnancies, many working class women resorted to abortion, infanticide and child abandonment to reduce their family size. The policy's actual impact on overall fertility is uncertain but it did constitute a deliberate attempt by society to affect demographic behaviour and outcomes.     

Stress at work and psychological and immunological parameters in a group of Norwegian female bank employees

This study concerned the immunological correlates of stress and work. Self reported stress, emotional state, ego-strength, and defensiveness were examined in relation to measures of cellular immunity (T-cell response to Con A and number of T4 and T8 cells) and humoral immunity (concentrations of immunoglobulins and complement components in plasma) in a group of 96 Norwegian female bank employees. The analyses showed that workload, the stress factor with the highest group mean, was associated with number of T-cells, while strain due to body posture during work was related to concentrations of IgM and C3. Further, depression was significantly correlated with IgM concentration and T-cell number, and anxiety with C3 concentration. T-cell activity was the immunological parameter most consistently associated with psychological well-being, showing positive correlations with defensiveness and ego-strength and negative correlations with anxiety and depression. In conclusion, T-cell number and concentrations of IgM and C3 were sensitive to both work-related stress experience and emotional distress. Coping abilities, indicated by the MMPI Ego-strength scale and emotional distress, were reflected in T-cell activity; insufficient coping was associated with low T-cell activity.     

Children's involvement in their parents' divorce: implications for practice

The paper reports findings from a research study that explored children's experience of divorce. It shows that children experience parental divorce as a crisis in their lives but that they are able to mobilise internal and external resources to regain a new point of balance. In doing so, children demonstrate the degree to which they are active and competent participants in the process of family dissolution. The implications of the data are then considered in relation to engaging with children involved in divorce and in relation to some of the cultural presumptions that might militate against hearing what they have to say about their experiences. Copyright © 2002 John Wiley & Sons, Ltd.     

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.     

Physiologically Based Liver Modeling and Risk Assessment

Because of the inherent complexity of biological systems, there is often a choice between a number of apparently equally applicable physiologically based models to describe uptake and metabolism processes in toxicology or risk assessment. These models may fit the particular data sets of interest equally well, but may give quite different parameter estimates or predictions under different (extrapolated) conditions. Such competing models can be discriminated by a number of methods, including potential refutation by means of strategic experiments, and their ability to suitably incorporate all relevant physiological processes. For illustration, three currently used models for steady-state hepatic elimination--the venous equilibration model, the parallel tube model, and the distributed sinusoidal perfusion model--are reviewed and compared with particular reference to their application in the area of risk assessment. The ability of each of the models to describe and incorporate such physiological processes as protein binding, precursor-metabolite relations and hepatic zones of elimination, capillary recruitment, capillary heterogeneity, and intrahepatic shunting is discussed. Differences between the models in hepatic parameter estimation, extrapolation to different conditions, and interspecies scaling are discussed, and criteria for choosing one model over the others are presented. In this case, the distributed model provides the most general framework for describing physiological processes taking place in the liver, and has so far not been experimentally refuted, as have the other two models. These simpler models may, however, provide useful bounds on parameter estimates and on extrapolations and risk assessments.