New directions for management accounting

Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem.     

Researching social care for minority ethnic older people: implications of some Scottish research

Summary The paper explores issues raised by research on patterns ofwelfare and mutual care among older Pakistani people and theirfamilies, with particular reference to their use, or lack ofuse of social care services. Qualitative interviews were conductedwith (self-defined) minority ethnic older people, professionalsin statutory services and in minority-led community-based groups.The organization of services is discussed, with special referenceto issues of power and control, the role of the voluntary (non-profit)and statutory sectors, the debate regarding the possible needfor specialist versus generic services, and the role of minority-ledinitiatives. Secondly, issues of service staffing are examined,and the dangers of marginalizing minority services and staffreviewed, especially with reference to divisions of labour inservice provision and staff's own perspectives. Thirdly, themethodological implications of the work are explores, includingissues of linguistic and cultural communication and workingwith relatively powerless social groups, whose views are sought.Examining the views of professional social care workers is alsoproblematized, with reference to their gate-keeping role. Itis argued that user perspectives are essential to the developmentof appropriate services for minority ethnic groups. In conclusion,the need to raise these issues in other work is discussed.     

Paths to citizenship? Public views on the extension of rights to legal and second‐generation immigrants in Europe

This study uses variations in the legal-institutional frameworks of citizenship to explore cross-nationally public views about granting equal rights to legal immigrants and citizenship status to second-generation immigrants in 20 European countries. We link the literatures on citizenship regimes and attitudes toward immigrants to construct a conceptual model that is tested using ISSP data from 2003 and a set of matching contextual measures. Results from hierarchical linear regression analyses indicate that (1) opposition to the extension of rights to legal immigrants is augmented by shorter periods of required residency for naturalization and (2) granting citizenship status to second-generation immigrants is not sensitive to whether a regime consents or not to citizenship by birth. Net of individual and contextual controls, the findings also show that resistance to the expansion of rights to legal immigrants is higher in countries consenting to dual citizenship. Furthermore, our analyses reveal that Eastern European respondents do not differ significantly from their Western counterparts with respect to extending rights to either category of immigrants. These results are discussed in reference to the diversity of citizenship regimes in Europe and in light of the existing debates on harmonizing immigration policies.     

East is West? National feelings and anti-immigrant sentiment in Europe

This article challenges the conventional dichotomy between the civic-Western and ethnic-Eastern forms of national attachments and empirically explores the link between national feelings and anti-immigrant sentiment, as expressed by European publics. We use data from the 1995 and 2003 ISSP modules to: (1) expose the multidimensional nature of national feelings, and (2) investigate the cross-country variation in mean levels and inter-regional heterogeneity in the severity of effects on anti-immigrant sentiment for four dimensions of national feelings. The results show that there are important regional differences in the mean levels and effects exerted by the civic and ethnic national feelings at both points in time. Overall, these findings point to the limited relevance of the conceptual demarcation between the Western-civic and Eastern-ethnic types, as a trend of cross-regional convergence is rather strongly supported. We discuss the implications of the results within the broader context of post-communist transition and eastward enlargement of the European Union.     

Hormone profiles,body mass index and aging male symptoms: results of the Androx Vienna Municipality study

Aging in the male is accompanied by steroid hormonal decline, and men may develop symptoms associated with hypogonadism. Increased awareness of ‘andropause’ in recent years has led to greater demand for hormonal assessments, resulting in a rising burden for health economics. We conducted a cross-sectional study to define men at risk for hypogonadism, in whom further hormonal investigation should be performed.

We examined 664 blue-collar workers aged 40–60 years at their workplace and determined hormonal status and body mass index (BMI). Men with an abnormal urogenital status and those on medication that might affect endocrine status were excluded from the study. All participants completed the validated Aging Male Symptom (AMS) questionnaire and obtained scores for psychological symptoms, somatovegetative symptoms, and sexual symptoms.

Multiple logistic regression analyses revealed a significantly increased risk (represented by the odds ratio) of psychological symptoms for men with low levels of testosterone and/or bioavailable testosterone (BAT). Increased BMI as well as low testosterone levels and/or low BAT levels raised the risk of somatovegetative symptoms. Each decrease of BAT by 1?ng/ml caused an approximately 1.8-fold increase of the risk (odds ratio?=?1.832, p?=?0.005). Additional independent risk factors were increased age and low luteinizing hormone (LH) level. Men aged 55 years with BMI >?28?kg/m² and with somatovegetative symptoms and moderate or severe psychological symptoms had a 7.2-fold increase in the risk of a BAT level <?1.5?ng/ml compared to men without these risk factors (p <?0.001). Sensitivity and specificity were 75% and 71%, respectively.

The AMS score combined with age and BMI provides an easy and convenient method to identify men with probable androgen deficiency who require hormonal assessment.     

Should International Migration Be Encouraged to Offset Population Aging? A Cross-Country Analysis of Public Attitudes in Europe

Concerns about population aging in Europe have occupied the attention of policy makers and demographers for over a decade. Some policy makers have proposed increased immigration to offset the aging of the population (i.e., replacement migration). However, demographers have estimated that a very high (and likely untenable) level of immigration would be required, and little is known about whether the national publics of Europe would support international migration as a potential solution to population aging. Using Eurobarometer data from 2006 and concurrent country-level measures from Eurostat, this study examines individual- and contextual-level factors related to public attitudes toward immigration as an effective solution to the problem of population aging in the current 27 member countries of the European Union. Results from multilevel logit analyses indicate that urban, university-educated, and childless individuals are consistently more likely than others to endorse replacement migration. Countries with more prosperous economies and proportionally fewer foreign-born residents also show more supportive attitudes. Such results echo research on anti-immigrant sentiment, suggesting considerable public resistance to population policies that might encourage large-scale immigration. At the same time, these findings show consistent patterns of endorsement despite demographers’ criticism of the concept of replacement migration and concerns about developing alternative long-term strategies.