Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB. We state that the IASB has used a Legitimacy Theory strategy to gain acceptance of its standards by more than 120 countries across the globe but it has only gained pseudo-“adoption” (not as published by the IASB) of its standards by many countries. We contend that achieving policing and enforcement of its standards globally has proven to be empirically illusive. This legitimacy deficit may explain why convergence between the IASB and FASB is currently idle. We offer a possible solution to bridging the legitimacy gap of global adoption of IFRS. We propose an internationally respected regulator and suggest the IOSCO for this role through its participation in the IFRS Foundation Monitoring Board for policing and enforcement of IFRS for cross-listed firms reporting in compliance with IFRS so that the IASB’s output legitimacy may be achieved globally.     

Individual and Contextual Correlates of Economic Difficulties in Old Age in Europe

With data drawn from the second public release version of the “Survey of Health, Aging and Retirement in Europe” (SHARE), we scrutinize individual and contextual (regional) correlates of economic difficulties among older Europeans, aged 65 or more. A logistic multi-level regression model with random intercept shows that the risk of being relatively poor varies considerably among the aged. We verified that the factors affecting poverty in each area are not merely the weighted sum of the effect of the more disadvantaged people within the same area, which also exists: poverty appears also significantly influenced by the specific context of residence.     

Implementation of Jefferson-d’Hondt rule in the formation of a parliamentary committee

Same parliaments, to form a committee of size $q$ , use a voting process like the following: every parliamentary member votes for one out of a fixed set of candidates, and those $q$ candidates receiving more votes are elected for the committee. Assuming total discipline of vote, this is a game form in which players are the parliamentary groups. We investigate, according to some natural hypotheses about preferences, the likely distribution of the members of this committee. The main results are: (a) when fractional votes are allowed, there is a complete agreement between the distribution among the groups of the elected candidates that are outcomes of a Nash equilibrium and the distribution that, according to the size of the groups, would compute the Jefferson-d’Hondt allocation rule, and (b) when fractional votes are not allowed, there is a near agreement for a majority of situations.     

Preference intensity representation: strategic overstating in large elections

If voters vote strategically, is it useful to offer them the possibility of expressing nuanced opinions, or would they always overstate the intensity of their preferences? For additive voting rules, say that a ballot is extremal if it is neither abstention-like nor can be expressed as a mixture of the available ballots. We give a sufficient condition for strategic equivalence: if two rules share the same set of extremal ballots (up to an homothetic transformation), they are strategically equivalent in large elections. This condition is also necessary for the strategic equivalence of positional rules. These results do not hold for small electorates.     

Proposal for an integrative methodology to development the ergonomic program

This paper collects the experience for both, academic and professional practice, and deal with the stages and level of involvement from different elements in the organization. The work is focused in some kind of concentric cycles, the very outside circle is formed by those that interact with ergonomic process in a year period, and the inner cycles are those that acts in a daily or weekly intervention. The success of the program still depending on the good will of the managers, but any action directed on benefit of the people at work, enable the moral as well as indicators for health and safety.     

Naturalistic observation of drivers' interactions while overtaking on an undivided road

Current models of driving behavior and designs of driver support systems are not taking adequately into account the interactions between drivers. Although a driver's intended maneuver may not be physically possible at a specific time point, it may still be safely executed if the driver's intention is successfully communicated to and interpreted by another driver, who alters the own future trajectory so as to enable the maneuver execution. This paper presents some empirical findings relevant to communicative and cooperative interactions between drivers along naturalistic overtaking maneuvers on an undivided road. The cues used by drivers to interpret other drivers' intention and the drivers' interactions were extracted through video observations of the maneuvers together with the frequency of such interactions per level of traffic risk. The findings show that drivers use formal and informal cues to anticipate other drivers' intention. A significant percentage of maneuvers were performed after facilitation by other drivers. Future studies should focus on this phenomenon while future models of driving behavior should incorporate communicative and cooperative interactions among drivers, so as to design adequate cooperative support systems to enhance road safety.     

Burnout syndrome, working conditions, and health: a reality among public high school teachers in Brazil

The objective of the study was to evaluate the occurrence of Burnout Syndrome in 100 teachers of six public high schools and its correlation with working conditions in a southeast city of Brazil. Characterization of the sample occurred after application of a socio-demographic questionnaire. Evaluation of the working conditions was done by means of an Ergonomic Working Analysis. The presence of Burnout Syndrome was evaluated by means of the Maslach Burnout Inventory. The sample presented the predominance of women, with an average age of 40.4 and the majority married with children. Roughly 50% had less than 10 years of service, and more than half of the teachers taught more than 18 classes per week. Hoarseness after work was principally reported among women, which required many days off for health treatment. Environmental conditions reflect inadequacy in relation to noise, light, humidity and temperature. Presence of pain in the upper limbs was especially high among women. Risk of musculoskeletal disorders in the upper limbs predominated as moderately important to significant. We also identified an average distance walked by teachers of 1.5 Km and an average of 4.2 Kg of school supplies carried between classes. The Burnout Syndrome presented a high score for depersonalization principally among men, but it has association with both sexes. Emotional exhaustion correlates with noise, depersonalization, and personal fulfillment, in addition to the high number of weekly lessons. It can be concluded that Burnout syndrome is present among teachers, principally in terms of depersonalization, deserving the attention of government officials and the schools, as well as the teachers themselves.     

The contribution of ergonomics to risk analysis in the design process: the case of a future control room

The aim of this paper is to highlight how ergonomics contributes to risk analysis and risk management in a design project for a new reactor, the French EPR (European Pressurized Reactor). An iterative ergonomics design process has been conducted over the last 10 years through a Human Factors Engineering program at the French energy company EDF. A parallel has been drawn between a risk management process and this ergonomics process based on International Organization for Standardization (ISO) publications such as ISO/IEC Guide 73, ISO Guide 51, etc. The contribution of ergonomics to risk analysis is illustrated by an example: the automatic diagnosis, which is a very important technical device for safety. Five main types of risk have been identified via ergonomic analyses during the different design stages. Counter-measures have been implemented and their efficacy tested within the scope of new campaigns to assess human factors. However, the management of risks in such a design project requires the participation both of the different design entities involved in the project and of other experts in aspects of risk management, such as human reliability. The organization of collaborative participation remains a challenge to be addressed.     

The impact of the European Youth Guarantee on active labour market policies: A convergence analysis

The European Union’s (EU) Youth Guarantee aims to improve the labour market situation of young people. Rather than prescribing a uniform policy model, it acknowledges that supportive measures need to align with national, regional and local circumstances. It thus seeks to promote mutual policy learning through the open method of coordination. As an innovative measure, the EU has deployed funding programmes to support the domestic measures related to the Youth Guarantee. We therefore examined in this study whether this mix of recommendations and financial incentives has entailed a convergence of member state policies. Our analysis of policy outputs for the period 2007?2014 yields a mixed empirical picture. There is catching‐up convergence regarding policies’ sectoral coverage but increasing divergence concerning the number of adopted policy instruments. The first two years of financial incentives did not produce any effect on enhancing policy experimentation among less active member states. We offer an optimistic and a pessimistic interpretation of these findings.     

Distance domination in graphs with given minimum and maximum degree

For an integer \(k \ge 1\), a distance k-dominating set of a connected graph G is a set S of vertices of G such that every vertex of V(G) is at distance at most k from some vertex of S. The distance k-domination number \(\gamma _k(G)\) of G is the minimum cardinality of a distance k-dominating set of G. In this paper, we establish an upper bound on the distance k-domination number of a graph in terms of its order, minimum degree and maximum degree. We prove that for \(k \ge 2\), if G is a connected graph with minimum degree \(\delta \ge 2\) and maximum degree \(\Delta \) and of order \(n \ge \Delta + k - 1\), then \(\gamma _k(G) \le \frac{n + \delta - \Delta }{\delta + k - 1}\). This result improves existing known results.