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.     

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.     

The Transformation of Psychology in a Post-Apartheid South Africa: An Overview

Certain issues that are being debated in psychology in a post-apartheid South Africa are discussed, namely the development of professional organizations, indigenous healing and psychology, the psychometric movement, and forms of methodological inquiry. It is argued that South African psychology is striving to become more appropriate to the majority of its peoples, whether it be on the professional or research fronts. There is a desire to develop indigenous epistemologies and not to become excessively reliant on Euro-American epistemological traditions. Psychology is struggling to make mental health resources available to all South Africans.     

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.