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.     

The organizational formation of atmospheric science

In this paper, the history of atmospheric science is traced, from the earliest discussions from meteorologists, and the first meetings to describe this new research area. The development of atmospheric science proceeded in three phases with each phase being marked by the attempt to organize resources, and bring into the atmospheric science network, scientists from other fields. I argue here that this construction of a science provides evidence of the social nature of science as well as the importance of organizations to the creation of a science.     

Asymptotic bias in the linear mixed effects model under non-ignorable missing data mechanisms

Summary.  In longitudinal studies, missingness of data is often an unavoidable problem. Estimators from the linear mixed effects model assume that missing data are missing at random. However, estimators are biased when this assumption is not met. In the paper, theoretical results for the asymptotic bias are established under non-ignorable drop-out, drop-in and other missing data patterns. The asymptotic bias is large when the drop-out subjects have only one or no observation, especially for slope-related parameters of the linear mixed effects model. In the drop-in case, intercept-related parameter estimators show substantial asymptotic bias when subjects enter late in the study. Eight other missing data patterns are considered and these produce asymptotic biases of a variety of magnitudes.     

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.     

THE ANSWERING MACHINE POSES MANY QUESTIONS FOR TELEPHONE SURVEY RESEARCHERS

The proliferation of the telephone answering machine raisesa number of questions about the continued efficiency of thetelephone as a data-gathering mechanism. The most critical ofthese is what effect the use of these machines might have onestablishing contact with potential respondents. If individualsroutinely use these machines to screen calls, then their accessibilityto telephone survey researchers will be restricted. A secondquestion is the degree to which respondents who own answeringmachines and are reachable are likely to participate in a survey.A third question is the extent to which the incidence of theanswering machine as a response disposition might vary by thetime of calling and the respondent's place of residence. Thefindings of this study, based on a nationwide survey, pointto a significant proportion of answering machine owners beingreachable and willing to participate. Furthermore, the answeringmachine appears to be in use more on weekends than on weekdayevenings and in more urbanized areas than in areas with fewerinhabitants.     

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.     

解决我国农业剩余劳动力就业问题的思路

农业剩余劳动力的就业问题 ,是我国经济中的一个重要问题。要解决好这一问题 ,就需要制定引导农业劳动力转移的战略 ,多方寻求劳动力转移的途径 ,努力提高农业劳动力素质 ,建立健全劳动力市场 ,营造有利于农业剩余劳动力就业的制度环境 ,控制人口过快增长     

Measuring the non-profit sector cross-nationally: a comparative methodology

As a result in part of the way non-profit institutions are defined and treated in the United Nations System of National Accounts (SNA), little is known about the size, scope, financial base and role of this set of institutions at the international level, even though their importance is increasingly being recognised throughout the world. To remedy this significant lack of systematic information on non-profit institutions cross-nationally, the Johns Hopkins Comparative Nonprofit Sector Project has undertaken a major analysis of the economic role of this sector in twelve countries throughout the world, utilising a more meaningful definition of the sector and an approach that is otherwise consistent with the overall thrust of the SNA system. This paper outlines the basis of the more inclusive definition of the non-profit sector embodied in this project, the classification system formulated to structure data-gathering on this more broadly-defined sector and the data assembly strategy developed to build up key estimates of the scale, structure and revenue sources of the non-profit sector in the project countries. The article concludes with a recommendation to incorporate a similar approach to the assembly of data on the non-profit sector into the ongoing SNA system on a regular basis.Professor Lester Salamon is Director of the Institute for Policy Studies and Director of the Comparative Nonprofit Sector Project at the Johns Hopkins University, Baltimore, Maryland, 21218.Helmut Anheier is Research Scientist at the Institute for Policy Studies at the Johns Hopkins University and Assistant Professor of Sociology at Rutgers University, New Brunswick, New Jersey, 08903. He is co-editor ofVoluntas.