Une privatisation inédite de la norme : le cas de la politique comptable européenne

EU member states have, for a long time, been harmonizing their accounting rules in order to facilitate comparisons among countries. A new regulation in 2002 has suddenly sped up this process. Under it, companies quoted in the stock exchange are, since 2005, required to comply with the standards set by the International Accounting Standards Board (IASB), a private body without any public mandate. After trying to harmonize its members’ standards, the EU’s decision to resort to private subcontracting is even more puzzling given the Union’s lack of any statutory control over the IASB. In this impressive case of the privatization of a regulatory process, attention is focused on the incorporation of IASB standards in EU law and on the structure and governance of this board. This transfer of power is much broader than usual forms of delegation to the private sector. Although several reasons underlie this relinquishment of public authority, the primary one lies within the EU itself.     

On parameter orthogonality in symmetric and skew models

Orthogonal and partly orthogonal reparametrisations are provided for certain wide and important families of univariate continuous distributions. First, the orthogonality of parameters in location-scale symmetric families is extended to symmetric distributions involving a third parameter. This sets the scene for consideration of the four-parameter situation in which skewness is also allowed. It turns out that one specific approach to generating such four-parameter families, that of two-piece distributions with a certain parametrisation restriction, has some attractive features with regard to parameter orthogonality which, to the best of our knowledge, are not shared with other four-parameter distributions. Our work also affords partly orthogonal parametrisations of three-parameter two-piece models.     

Ethical challenges in international HIV prevention research

Members of an HIV-prevention research network were asked to describe ethical challenges faced in their work. Major themes included acceptable standards of care for participants, defining research of relevance to host countries, reducing risks related to stigma, designing research that meets local needs without contributing to an inadequate status quo, and ensuring informed consent for complex research with potentially vulnerable participants. The challenges are interrelated and highlight the need for innovative, practical strategies to be incorporated into the planning, design, and conduct of HIV prevention trials. Research in applied ethics to support decision-making about HIV prevention research is needed, along with ethics training, mechanisms to support community-wide benefit from research, and expanded dialog on ethics surrounding HIV prevention and public health research.     

Mediation outcomes and sources of impasse: An empirical investigation

This study examines two of the four determinants of mediation effectiveness identified in Kochan and Jick’s (1978) model of the public sector mediation process: source of impact and situational factors. Questionnaire data were directly obtained from 240 Bangladesh management and union officials. Discriminant analysis identified several sources of impasse for both union and management groups, but no situational factors were found to accurately predict case settlement. Results are discussed in terms of U.S. public sector mediation research.