Travail et normes comptables internationales: une question de justice sociale

En tant que garante internationale de la justice sociale, l'OIT se trouve confrontée à une révolution comptable mondiale, parachevée par les normes comptables internationales (IAS-IFRS). La comptabilité mesurait autrefois l'économie en rapport avec les capacités et les responsabilités des travailleurs et de ceux qui en disposent. C'est aujourd'hui l'exact opposé: les normes IAS-IFRS ont perdu le sens de la mesure du travail et de l'entreprise en se référant au concept abstrait d'une entité cybernétique capable d'incessantes réorganisations, au prix d'inégalités sans limites. L'auteur en dénonce les incohérences et démontre la nécessité de redonner au travail toute sa valeur comptable.     

T. Brandsen,S. Cattacin,A. Evers,A. Zimmer (Eds.): Social Innovations in the Urban Context

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations -     

Anatomy of a Municipal Triumph: New York City's Upsurge in Life Expectancy

Over the period 1990–2010, the increase in life expectancy for males in New York City was 6.0 years greater than for males in the United States. The female relative gain was 3.9 years. Male relative gains were larger because of extremely rapid reductions in mortality from HIV/AIDS and homicide, declines that reflect effective municipal policies and programs. Declines in drug‐ and alcohol‐related deaths also played a significant role in New York City's advance, but every major cause of death contributed to its relative improvement. By 2010, New York City had a life expectancy that was 1.9 years greater than that of the US. This difference is attributable to the high representation of immigrants in New York's population. Immigrants to New York City, and to the United States, have life expectancies that are among the highest in the world. The fact that 38 percent of New York's population consists of immigrants, compared to only 14 percent in the United States, accounts for New York's exceptional standing in life expectancy in 2010. In fact, US‐born New Yorkers have a life expectancy below that of the United States itself.     

Prosocial Behavior: Long‐term Trajectories and Psychosocial Outcomes

This study investigated developmental trajectories for prosocial behavior for a sample followed from the age of 10–18 and examined possible adjustment outcomes associated with membership in different trajectory groups. Participants were 136 boys and 148 girls, their teachers, and their parents (19.4 percent African‐American, 2.4 percent Asian, 51.9 percent Caucasian, 19.5 percent Hispanic, and 5.8 percent other). Teachers rated children's prosocial behavior yearly in grades 4–12. At the end of the 12th grade year, teachers, parents, and participants reported externalizing behaviors and participants reported internalizing symptoms, narcissism, and features of borderline personality disorder. Results suggested that prosocial behavior remained stable from middle childhood through late adolescence. Group‐based mixture modeling revealed three prosocial trajectory groups: low (18.7 percent), medium (52.8 percent), and high (29.6 percent). Membership in the high prosocial trajectory group predicted lower levels of externalizing behavior as compared with the low prosocial trajectory group, and for girls, lower levels of internalizing symptoms. Membership in the medium prosocial trajectory group also predicted being lower on externalizing behaviors. Membership in the high prosocial trajectory group predicted lower levels of borderline personality features for girls only.     

Social Sources of Community Solidarity in U.S. Congregations

Community solidarity, or a collective sense of belonging, plays a vital role in the health and survival of many organizations. Consequently, identifying the elements that contribute to a strong sense of solidarity within communities has long been a topic of inquiry for scholars. In this study, we draw upon prior theorizing to develop and test four hypotheses regarding the organizational characteristics associated with community solidarity in religious congregations. Multivariate models are estimated using national data on religious congregations from the 2001 U.S. Congregational Life Survey (n?=?357). Organizations with greater community solidarity tend to feature higher levels of social capital (operationalized with measures of friendship networks and participation in organizational activities), higher levels of official membership within the organization, and inspiring congregational leadership. Higher levels of commitment are associated with greater community solidarity, but the effect is wholly mediated by social capital. Congregations that engender higher levels of community solidarity share certain organizational features, including higher levels of social capital, higher rates of membership, and inspiring leaders.     

Sexual Behavior in Parked Cars Reported by Midwestern College Men and Women

In an anonymous survey of 195 men and 511 women (M_age = 19.8) at a small Midwestern university, 119 men (61%) and 303 women (59.5%) reported that they had engaged in sex while parked. Of these 422, 14% lost their virginity in a parked car. Having sex in parked cars was more likely to involve relational dating partners than hookups. In most recent incidents, the majority of respondents were with a serious but noncohabiting romantic partner (56.9%) in the back seat (63.4%) of a standard car (56.4%) parked out in the country (56.0%). The most common sexual acts were penile-vaginal sex and genital touching, reported by 84.6% and 57.5% of respondents, respectively. Condoms were used by 58.2% of respondents. Less than 1% of respondents reported sexually transmitted infections (STIs) or pregnancy outcomes. These data, including personal stories of memorable incidents, revealed that despite discomfort, body bumps, and risk of being caught, sex while parked was primarily a positive sexual and romantic experience for both men and women. A dark side of parked-car sex existed in that 2.5% of men and 4.3% of women reported being sexually coerced. The future study of sex in parked cars in urban environments is recommended.     

Strategic implications of the information age

conclusion The continued enhancements of information technologies facilitate and increase knowl-edge intensity in organizations. As such, knowledge and information technologies play critical roles in the development of competitive advantage by firms. For example, IT facilitates organizational learning and helps firms move into international markets by making it easier to coordinate geographically dispersed units and operations. Even entrepreneurial new venture firms are moving into international markets earlier in their life cycle (Oviatt and MacDougall, 1977; Zahra et al., 2000). IT has become especially important to smaller, entrepreneurial firms to facilitate their networking and coopera-tive ventures with other firms in order to compete more effectively with much larger firms for major projects. Furthermore, information technologies facilitate these firms’ technological learning, a critical element to their survival and long-term success (Zahra et al., 2000). IT has also helped firms from emerging markets (e.g., Korea, Mexico) compete more effectively against firms from developed markets that have more resources. Thus, IT has helped facilitate the increasing globalization of businesses.