Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals

The aim of this paper is to highlight the relevance of academic input to the accounting standard setting process by way of both ex-ante research and direct participation. We propose the Delphi methodology as a rigorous scientific way to analyse the perception of a new IASB accounting regulation from an “ex-ante” constituency perspective. We argue that this tool can be used as a useful complementary analysis to introduce timely and comprehensive additional feedback to standard-setters’ deliberations regarding the potential effects of their proposals when some conditions are met, and that gaining academic input in the process could make a difference. We apply this to the specific case of the IASB Management Commentary project. The main contribution of this study is to show how this research yields different perceptions that can add to the analysis of comment letters in the deliberations of the IASB. The most remarkable findings are (1) that the introduction of academic opinions (practically absent in the formal consultation process) yields important and different inputs and (2) that the characteristics of this tool allow for additional arguments, which are not usually evident in the formal comment letters, to be obtained from constituents. This study attempts to respond to the recent standard-setter call for more academic contributions to the standard-setting process.     

Current Challenges of North/South Relations in Gay-Lesbian and Queer Studies

ABSTRACT

The article assesses and analyzes different dimensions of the current configuration of North/South dialogues within gay-lesbian and queer studies, with particular attention to the interrelations between the United States and South America. It looks into how gay-lesbian and queer studies relate to the global division and hierarchy of intellectual labor traditionally embedded in academic practices, and it asks whether the scope of its radical program includes a revision of unequal academic dynamics. Its concerns are both ethical and epistemological, as they speak not only to the moral and political dimensions of academic practice, but also to how these modes affect the knowledge produced in the United States and in South America today. By offering a view from the South conversant with South American as well as Northern production, we hope to contribute to both local and international debates regarding the present and future of the field.     

The Evolution of Well-Being in Spain (1980–2001): A Regional Analysis

Evaluations of regional welfare conventionally rely on Gross Value Added (GVA) per capita as an indicator of well-being. This paper attempts to re-address the regional welfare issue using alternative indicators to per capita income. With this aim, a database for the Spanish regions (NUTS II) has been constructed for the period 1980–2001 and an augmented version of the United Nations Development Programme (UNDP) Human Development Index (HDI) has been estimated incorporating indicators of health, education and per capita income. The results show that, whereas regional income per capita disparities have remained constant, regional convergence in the Augmented Human Development Index (AHDI) was achieved between 1980 and 2001. None the less, there is no evidence of intra-distributional mobility (leap-frogging) across regions in the AHDI     

Media Exposure and Health in Europe: Mediators and Moderators of Media Systems

This study examined media exposure as an explanatory factor for individual and cross-national differences in self-assessed general health. In studying media exposure, traditional media (television, radio, and newspapers) and contemporary media (internet) were separately considered. Aside from hypotheses about the relation between media exposure and general health, we also tested hypotheses regarding the mediating role of social isolation and mean world syndrome as well as the moderating role of different media systems across countries. Therefore, we used European Social Survey 2010, covering 25 European countries (n = 36,692). The results of our multilevel regression analyses indicated that exposure to television was negatively related to general health, whereas exposure to radio and newspapers were positively related to health. For contemporary media, findings indicated consistent positive relations between internet exposure and health across. Furthermore, limited support was found for the mediating role of social isolation and the mean world syndrome in the link between media exposure and health. Across media systems, findings for the relations between exposure to the various types of media and health proved to be robust.     

A pilot study in the use of the quality of life interview schedule

The purpose of this study was to refine the Quality of Life Interview Schedule (QUOLIS¢) approach to measuring the quality of life of developmentally handicapped adults who are unable to complete a written questionnaire or a verbal interview. Emphasis was placed on the evaluation of intra- and inter-rater agreement. Ten interviews were conducted. Informants were primarily parents and residential counselors. The results indicate that the QUOLIS¢ approach is generally acceptable to informants, the rating scales are sensitive, and the majority of scores have substantial to almost perfect correlations of intra- and inter-rater agreement.     

"Barebacking": intentional condomless anal sex in HIV-risk contexts. Reasons for and against it

Intentional condomless anal sex in HIV-risk contexts ("barebacking") has been heatedly debated in gay circles, the gay media, and, to a lesser degree, the mainstream media. Yet it has received little attention in the scientific literature. In order to better understand the reasons behind this behavior, we conducted a content analysis of messages posted on an Internet message board following Gay.com's decision to close a company-sponsored bareback chat room. Individuals posting messages self-identified in their online profiles as being mostly White/ European gay men residing in the US, with an average age of 35 years. Out of 130 messages, 62 (48%) were pro-barebacking, 55 (42%) were against barebacking, and 13 (10%) referred to other topics. The content analysis of the messages showed that both those in favor of and against barebacking felt well-informed about HIV/AIDS and the risks of HIV transmission. Those in favor considered condomless sex more enjoyable than sex with condoms (both in actual experience and in erotic imagery), felt that condomless sex conferred a sense of freedom, minimized the risks involved in barebacking (assuming that practitioners were already HIV infected and that the risk of superinfection was small), and ultimately believed that barebacking was a personal decision and responsibility. Those against barebacking believed the behavior was dangerous, advocated for condom use and personal and social responsibility, and felt barebackers needed to be sensitized to the burdens of HIV disease. Implications of these results are discussed, pointing out the need for further scientific inquiry in this area.     

Occupational Social Class and Earnings Inequality in Europe: A Comparative Assessment

Social Indicators Research - While there is renewed interest in earnings differentials between social classes, the contribution of social class to overall earnings inequality across countries and...     

Gendered Racism on the Body: An Intersectional Approach to Maternal Mortality in the United States

Population Research and Policy Review - Scholars recognize sex and race as social determinants of health. However, demography research often ignores their derivatives (racism and sexism) and their...     

Deconstructing Gender Differences in Experienced Well-Being Among Older Adults in the Developing World: The Roles of Time Use and Activity-Specific Affective Experiences

Social Indicators Research - Due to declining fertility rates and increasing longevity, the world is growing older. Improving the quality of life of older adults, and not merely preventing deaths,...