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.     

Value,attitude, and belief determinants of willingness to accept a facility for the homeless

Basic values, attitudes toward the homeless, and specific beliefs about a proposed facility were examined, along with the NIMBY (Not In My BackYard) phenomenon, to explore if, and to what degree, these factors affect community acceptance or rejection of a facility for the homeless. Previously designed Protestant ethic (PE) and Humanitarian-Egalitarian (HE) scales were used to measure two basic values (Katz & Hass, 1988). Scales to measure attitudes toward the homeless and beliefs about a planned facility were developed. As predicted, values, attitudes, and beliefs correlated with each other and were related to plan acceptance, so that HE, pro-homeless attitudes, and positive beliefs about the plan were positively related to acceptance, and PE, anti-homeless attitudes, and negative beliefs about the plan were positively related to rejection. Also as predicted, four proximity measures were all related to acceptance of the plan.