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.     

Book Review: Stakeholders in Rural Development: Critical Collaboration in State–NGO Partnerships,by John M. Riley. Sage,New Delhi, 2002

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations -     

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.     

Organisationsentwicklung als Thema von Erwachsenenbildung und Supervisionscurricula

Zusammenfassung  Der Beitrag beschreibt Planung, Verlauf und abschlie?ende Beurteilung eines gruppendynamischen Seminars, in dem für angehende Supervisorinnen und Supervisoren das Thema Organisations-Entwicklung dargestellt und vermittelt werden sollte. Ausgangspunkt war die Kl?rung des Inhaltsraums von Organisations-Entwicklung als geplantem sozialen Wandel, der auf sozialwissenschaftlicher Grundlage zielgerichtet, strategisch und mit Zeitperspektive in der Zusammenarbeit zwischen externer und interner Sach-, Prozess- und Entscheidungskompetenz durchgeführt wird. Als Ziele des Seminars wurden festgelegt, Organisations-Entwicklung als sozialwissenschaftliches Instrument zu begründen, Organisations-Entwicklung-Schritte zu konzipieren und sie kollegial zu kommunizieren. Darüber hinaus wurden Qualit?tskriterien für das Seminar formuliert: Praxisn?he, Kl?rung des Inhaltsraum Selbstorganisation, Selbststeuerung, Ressourcenaktivierung, Konfliktregulierung, Analyse des Gruppenprozesses, Nutzung von Feldkompetenz und Verhaltensmodellen, Etablierung von Feedbackschleifen, Koordination und Synergie, kollegialer Austausch und Kl?rung pers?nlicher Organisations-Entwicklungs-Fragen. Bausteine und Lernorte des Seminars waren das Plenum, die Lernpartnerschaft, das OE-Team, die Beobachterfunktion, die Tagesreflexion, die Sitzung Frage und Antwort, die Darstellung von Praxisf?llen, das Plenum-Feinsteuerung, die Analyse der Arbeitsprozesse des OE-Teams sowie Transfer und Auswertung. Der tats?chliche Verlauf des Seminars wird aus der Perspektive des Leiters kommentiert. Anhand von Verlaufsbeobachtungen und Teilnehmer?u?erungen wird der Eindruck begründet, dass diese Form des Vorgehens als lernintensiv, autonomief?rdernd und für die zu erwerbende Supervisionskompetenz als praxisrelevant betrachtet werden kann.

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This article describes the plantification, progress and final evaluation of a group-dynamic seminar for future supervisors in which the topic organization development was presented and introduced. The content of organization development was first defined as a planned social change which is executed based on social sciences in a goal-oriented, strategic way which considers the time perspective of the cooperation between external and internal specialised-, process- and decision competence. Goals of the seminar were to justify that organisation development is a social science tool, to plan organization development steps and to communicate them to peer seminar participants. Further more, the following quality criteria for the seminar were formulated: practice orientation, definition of self-organisation content, self regulation, resources activation, conflict regulation, group process analysis, field competence and behaviour models usage, feedback establishment, coordination and synergy, mutual peer exchange and finding answers to personal questions about organization development. The building blocks and learn places of the seminar were the plenary sessions, the learning partnership, the od-teams, the observer function, the day analysis, the questions and answers session, the case study presentation, the analysis of the work processes as well as transfer and evaluation. The progression of the seminar is commented from the point of view of the seminar leader. Progress observations and participant’s feedback justify the impression that this way to conceptualise provides an intensive learning experience, supports autonomy and provides relevant and practical supervision competence.

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J?rg Fengler ist Professor der Psychologie an der Universit?t zu K?ln, Heilp?dagogische Fakult?t. Arbeitsschwerpunkte sind u.a. P?dagogische und Klinische Psychologie. Er ist Herausgeber dieser Zeitschrift.     

谈鲁迅小说中的逻辑问题

本文运用演绎逻辑、归纳逻辑和辩证逻辑的基本方法 ,对鲁迅小说中的逻辑问题进行分析 ,得到一些有益的结论