International Comparisons (international + comparison)

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  • Selected Abstracts


    Estimating the Costs of Epilepsy: An International Comparison of Epilepsy Cost Studies

    EPILEPSIA, Issue 5 2001
    Irene A. W. Kotsopoulos
    Summary: ,Purpose: To compare systematically the national and per capita estimates of the cost of epilepsy in different countries. Methods: Studies for this literature review were selected by conducting a Medline literature search from January 1966 to March 2000. Key methodologic, country-related, and monetary issues of the selected epilepsy cost studies were evaluated to compare their direct cost estimates and to explore their distribution. The results of the selected studies were made comparable by converting them with different types of conversion factors and expressing them as a proportion of the national expenditure on health care. Results: Ten epilepsy cost studies were reviewed. The proportion of national health care expenditure on epilepsy shows a range of 0.12,1.12% or 0.12,1.05% depending on the type of conversion factor. The list of cost components included in the estimation of the direct costs of epilepsy differs from study to study. A comprehensive list is associated with a decrease in the contribution of drug and hospital costs to the total direct costs of epilepsy. Conclusions: This study highlights the importance of studying the economic consequences of epilepsy and of interpreting the results on the international level. The results of epilepsy cost studies can provide insight into the distribution of the costs of epilepsy and the impact of epilepsy on the national expenditure on health care. [source]


    An International Comparison of Materiality Guidance for Governments, Public Services and Charities

    FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 3 2002
    Renée Price
    This article compares international and country,specific guidance associated with the materiality concept as it applies to the public sector and charitable entities. The proliferation of multiple terms with similar meanings is evidenced in Australia, Canada, New Zealand, the United Kingdom , England, Ireland and Scotland , and international guidance. Alignment of terminology could enhance harmonization of standards and increase the chances that application of standards is comparable. Conceptual dimensions of materiality in the public sector emphasize qualitative considerations such as legal compliance, fiduciary responsibility, timeliness, and follow,up. [source]


    An International Comparison of Socially Constructed Language Learning Motivation and Beliefs

    FOREIGN LANGUAGE ANNALS, Issue 2 2009
    Sandra G. Kouritzin
    French; Japanese; relevant to all languages Abstract: In our global economy, it is important to understand all factors influencing successful language learning. A survey of more than 6,000 university students in Canada, Japan, and France revealed differences in language learning beliefs, attitudes, and motivations in the three countries. Learners in Canada and France exhibited primarily instrumental and integrative motivation, respectively, whereas learners from Japan displayed a different form, social capital motivation, in which knowledge of a foreign language carries value in and of itself. Knowledge of these different forms of motivation has pedagogical and political implications for language teachers. [source]


    Commentary: An International Comparison and Evaluation of Financial Accounting Concepts Statements,

    ACCOUNTING PERSPECTIVES, Issue 2 2002
    WILLIAM R. SCOTT
    ABSTRACT Standard setters in several jurisdictions have adopted statements of financial accounting concepts. Given that concepts statements influence accounting standards, similarities and differences of concepts across jurisdictions will affect the ability of the International Accounting Standards Board (IASB) and other accounting bodies to secure standards convergence. This paper analyzes the concepts statements of Australia, Canada, New Zealand, the United Kingdom, the United States, and the IASB. Although these statements seem similar at a "broad brush" level, a closer look reveals substantial differences. The main purpose of this paper is to evaluate these differences and the extent to which they may impair standards convergence. The paper also proposes broadening the scope of the concepts structure to include normative agency-theoretic considerations, which would bring the legitimate interests of management into the concepts structure, with the potential to move some of the trade-offs necessary to secure managers' acceptance of accounting standards into the structure itself. [source]


    Relative Value Relevance of R&D Reporting: An International Comparison

    JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 2 2002
    Ronald Zhao
    This study examines the relative value relevance of R&D reporting in France, Germany, the UK and the USA. France and the UK allow conditional capitalization of R&D costs, whereas Germany and the USA (except for the software industry) require the full and immediate expensing of all R&D costs. The relative value relevance of R&D reporting under different R&D accounting standards are compared while controlling for the reporting environment. Test results suggest that the level of R&D reporting has a significant effect on the association of equity price with accounting earnings and book value. The reporting of total R&D costs provides additional information to accounting earnings and book value in Germany and the USA (expensing countries), and the allocation of R&D costs between capitalization and expense further increases the value relevance of R&D reporting in France and the UK (capitalizing countries), including firms in the US software industry. [source]


    The Liquidity of Property Shares: An International Comparison

    REAL ESTATE ECONOMICS, Issue 3 2009
    Dirk Brounen
    This article investigates the magnitude and determinates of share liquidity over the 1990,2007 period in the world's four largest securitized real estate markets: the United States, the United Kingdom, Continental Europe and Australia. We document a significant and consistent role for market capitalization, nonretail share ownership and dividend yield as drivers of liquidity across markets. We also document significant differences in liquidity across countries and between property and nonproperty companies. Also striking is the lack of correlation among our three measures of liquidity across property firms and time. This supports the notion that share price liquidity is multifaceted and therefore reliance on any one measure of liquidity in empirical work may produce misleading conclusions. Although we find some evidence of a connection between liquidity and firm value, it is less conclusive than prior studies. [source]


    Private Benefits of Control: An International Comparison

    THE JOURNAL OF FINANCE, Issue 2 2004
    Alexander Dyck
    ABSTRACT We estimate private benefits of control in 39 countries using 393 controlling blocks sales. On average the value of control is 14 percent, but in some countries can be as low as ,4 percent, in others as high a +65 percent. As predicted by theory, higher private benefits of control are associated with less developed capital markets, more concentrated ownership, and more privately negotiated privatizations. We also analyze what institutions are most important in curbing private benefits. We find evidence for both legal and extra-legal mechanisms. In a multivariate analysis, however, media pressure and tax enforcement seem to be the dominating factors. [source]


    User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison

    AUSTRALIAN ACCOUNTING REVIEW, Issue 41 2007
    LYDIA KILCULLEN
    This study investigates the not-for-profit (NFP) external financial reporting regulatory environments of the US, the UK, Canada and New Zealand and compares them with that of Australia. It finds a lack of clarity in the definition of a NFP entity under Australian accounting standards. The study also identifies various types of information that earlier research and the guidance in other countries suggest are useful to the users of NFP entities' financial statements. This information is not currently required under Australian accounting standards. [source]


    Robust International Comparisons of Distributions of Disposable Income and Regional Public Goods

    ECONOMICA, Issue 303 2009
    NICOLAS GRAVEL
    The paper provides robust normative comparisons of 12 OECD countries based on their distributions of disposable income and access to two regional public goods: infant mortality and pupil,teacher ratios at public schools. Comparisons are performed using two and three-dimensional dominance criteria that coincide with the unanimity of utilitarian judgments taken over specific classes of utility functions. The criteria succeed in ranking conclusively about 30% of all possible comparisons in the two-dimensional case, compared with 67% for one-dimensional income-based comparisons and 6% for three-dimensional ones. Introducing local public goods seems to worsen the relative standing of Anglo-Saxon countries. [source]


    International Comparisons on Stock Market Short-termism: How Different is the UK Experience?

    THE MANCHESTER SCHOOL, Issue 2000
    Angela J. Black
    Using data from five major stock markets and a vector autoregression estimation procedure underpinned by the traditional intertemporal capital asset pricing model, initial evidence suggests that the UK investing community is particularly prejudiced in terms of short-termist behaviour. The observed UK myopic outlook, however, may be more apparent than real. We hypothesize that UK investors are highly sensitive to uncertainty over future cash flows,a feature which is not being captured by traditional theoretical models. Motivated by the ,option value' approach, the evidence shows that uncertainty about UK economic conditions, as proxied by the spread between mortgage rates and base rates, can go some way in explaining the reported UK anomaly. [source]


    Privatization in Canada: Operating and Stock Price Performance with International Comparisons

    CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES, Issue 2 2002
    Anthony E. Boardman
    This paper analyzes the operating and stock price performance of the major Canadian share-issue privatizations, including Air Canada, Canadian National Railway, Petro-Canada, and six provincial privatizations. First, using time-series accounting data, we examine changes in operating and financial performance before and after privatization. Second, we compare the Canadian performance experience to privatizations in other countries. Third, we examine the long-run effect of privatization on shareholder returns. The evidence indicates that privatization significantly improved the operating and financial performance of Canadian companies. Net income, profitability, efficiency, and dividend payments were significantly higher following privatization than before privatization. Employment and debt were significantly lower following privatization. Relative to privatizations in other industrialized countries, Canadian corporations did not grow as fast and had more layoffs. However, they experienced greater increases in profit and profitability, and larger reductions in debt. The increases in productivity, capital expenditures, and dividend payments were similar to firms in other countries. In the five years following privatization, shareholders of Canadian companies enjoyed significant, positive, market-adjusted buy-and-hold returns. This suggests that the operating performance improvements were larger than was expected at the time of privatization. Résumé Cette étude analyse les performances économiques et financières des sociétés d'État canadiennes qui ont été privatisées. En utilisant des données temporelles avant et après la privatisation, nous analysons trois entreprises privatisées par le gouvernement fédéral canadien (Air Canada, Pétro-Canada, et le Canadien National) ainsi que six autres entreprises privatisées par les gouvernements provinciaux. Nous comparons l'expérience canadienne aux autres privatisations majeures qui ont eu lieu à travers le monde. Finalement, nous étudions les rendements que ces entreprises ont procurés à leurs actionnaires. Les résultats tendent à démontrer qu'au Canada, la privatisation a eu un effet positif sur la performance. La rentabilité, la productivité, et les paiements de dividendes des entreprises canadiennes privatisées ont augmenté significativement suite à la privatisation. Le nombre d'employés et les niveaux d'endettement ont diminué de façon marquée. Comparativement aux privatisations mondiales, les privatisations canadiennes n'ont pas obtenu une croissance aussi grande et ont procédé à plus de mises à pied. Toutefois, on note une plus grande amélioration de la rentabilité et une plus grande réduction de l'endettement. Durant les cinq années qui ont suivi la privatisation, les actionnaires d'entreprises canadiennes privatisées ont bénéficié de rendements boursiers supérieurs à ceux procurés par l'ensemble du marché canadien de même que supérieurs à ceux procurés par les entreprises privatisées à travers le monde. Ce résultat tend à démontrer que l'amélioration de la performance des entreprises canadiennes privatisées a dépassé les attentes des investisseurs. [source]


    International comparison of blood pressure and BMI values in schoolchildren aged 11,16 years

    ACTA PAEDIATRICA, Issue 2 2010
    Á Baráth
    Abstract Aims:, This study comprised part of a larger cross-sectional survey performed in Hungary in the period 2005,2006, which was designed first to reveal the representative age-, gender- and height-specific percentile values for the systolic blood pressure (SBP) and the diastolic blood pressure (DBP) in Hungarian children aged 11,16 years. The second aim was to determine the prevalence of overweight and obesity. Methods:, Analyses were performed on 14 290 Hungarian children aged 11,16 years. All blood pressure (BP) measurements were made with a validated, automated, digital device. The criteria recommended by international guidelines were used. Results:, The prevalence of overweight and obesity among the Hungarian children was found to be 23.4% (3347 adolescents; International Obesity Task Force criteria). Previous studies have reported that the strongest correlation is observed between the BP values and weight, and our results are in accordance with this. Conclusions:, Regional differences in morphometry (different prevalences of overweight and obesity) and the genetic background, disparate eating habits and other cultural factors may account for the differences in BP levels during childhood. As the prevalence of overweight and obesity is increasing worldwide, it is important that countries carefully monitor the weight and BP status of their children and adolescents. [source]


    Complexity Prediction Instrument to detect ,complex cases' in respiratory wards: instrument development

    JOURNAL OF ADVANCED NURSING, Issue 1 2008
    Elena Lobo
    Abstract Title.,Complexity Prediction Instrument to detect ,complex cases' in respiratory wards: instrument development. Aim., This paper is a report of a study to test the hypothesis that the Spanish version of the Complexity Prediction Instrument is a reliable and valid measure of complexity of patients with respiratory disease and to identify the frequency of positive indicators of potential complexity. Background., Respiratory patients are often disabled and severely ill, with co-morbid physical conditions and associated psychosocial problems and need complex nursing care. Method., Trained nurses assessed 299 consecutive adult patients admitted to a respiratory service in Spain from May 2003 until June 2004 with the new, Spanish version of the instrument. Criterion-related validity was tested by studying its ability to predict complexity of care in terms of: severity of illness, scored using the Cumulative Illness Rating Scale; length of hospital stay; ,multiple consultations' during admission; and ,multiple specialists' after discharge. Findings., The hypothesis was supported: patients rating above the standard cut-off point on the Complexity Prediction Instrument scored statistically significantly higher on most of the measures of care complexity studied. Linear regression models showed that the tool was associated with ,length of hospital stay', and predicted both ,multiple consultations' and ,multiple specialists', after controlling for potential confounders. The proportion of ,probable complex cases' was 59·5%. Five positive indicators of potential complexity had a frequency higher than 50%. Conclusion., The Complexity Prediction Instrument is reliable and valid in a new clinical area, respiratory disease. It may be used by nurses for the early prediction of complexity of care. International comparisons may be facilitated with this new Spanish version. [source]


    Summary findings of the fourth international radiocarbon intercomparison (FIRI)(1998,2001)

    JOURNAL OF QUATERNARY SCIENCE, Issue 7 2002
    Elisabetta Boaretto
    Abstract Interlaboratory comparisons have been widely used in applied radiocarbon science. These are an important part of ongoing quality assurance (QA) programmes, which are vital to the appropriate interpretation of the evidence provided by the 14C record in Quaternary applications (including climate change and environmental reconstruction). International comparisons of laboratory performance are an essential component of the quality assurance process in radiocarbon dating. If the user community is to have confidence in radiocarbon results, it needs to be assured that laboratories world wide are producing measurements that are reliable and in accordance with ,good practice'. The findings from the most recent (completed in 2001) and extensive (more than 90 participating laboratories) radiocarbon intercomparison (FIRI) are reported here. This study was designed (i) to assess comparability, or otherwise, of the results from different laboratories and (ii) to quantify the extent and possible causes of any interlaboratory variation. The results demonstrate that there are no significant differences amongst the main measurement techniques (gas proportional counting, liquid scintillation counting and accelerator mass spectrometry (AMS)) but there is evidence of small laboratory offsets relative to known age samples for some laboratories. There is also evidence in some cases of underestimation of measurement precision. Approximately 10% of all results were classified as extreme (outliers) and these results were generated by 14% of the laboratories. Overall, the evidence supports the fact that radiocarbon laboratories are generally accurate and precise but that, notwithstanding internal QA procedures, some problems still occur, which can best be detected by participation in independent intercomparisons such as FIRI, where the results allow individual laboratories to assess their performance and to take remedial measures where necessary. The results from FIRI are significant in that they show a broad measure of agreement between measurements made in different laboratories on a wide range of materials and they also demonstrate no statistically significant difference between measurements made by radiometric or AMS techniques. Copyright © 2002 John Wiley & Sons, Ltd. [source]


    Physical assessment of patients with anorexia nervosa and bulimia nervosa: an international comparison

    EUROPEAN EATING DISORDERS REVIEW, Issue 6 2003
    D. Kovacs
    Abstract Objective: A questionnaire study was carried out to determine which investigations were carried out routinely on patients with anorexia nervosa and bulimia nervosa. Method: A specially designed questionnaire was sent to 168 clinicians working in the field of eating disorders in 25 countries. Respondents were asked to supply information about how often they carry out specific investigations on new patients with AN and BN. The questionnaire covered the use of physical examination, biochemical and haematological tests and cardiac investigations. Results: 71,(42.3,per cent) questionnaires were returned. Biochemical investigations and full blood counts were carried out frequently. Significant differences were found between AN patients and BN patients in the measurement of calcium, phosphate and magnesium levels. In some cases, patients with BN were not routinely assessed for hypokalaemia. Micronutrient levels were measured rarely and only 40,per cent of respondents carried out routine electrocardiograms (ECGs) in AN. Discussion: Measurement of serum potassium should be routine in BN and other electrolytes should probably measured more often in both disorders. Detection of treatable micronutrient deficiencies should be given more emphasis and the ECG should become a routine investigation in AN. Copyright © 2003 John Wiley & Sons, Ltd and Eating Disorders Association. [source]


    Affording Universal Higher Education

    HIGHER EDUCATION QUARTERLY, Issue 2 2002
    Lauchlan Chipman
    Can we achieve universal or near,universal higher education within the next two decades, without a massive increase in government investment in higher education? It is argued that the answer is yes, with greater involvement of the private, for,profit sector, or by encouraging existing not,for,profit universities to open for,profit campuses, at which the emphasis is on high,quality and convenient undergraduate teaching, with little or no research, and a concentration on high,demand, low,cost disciplines. This position requires us to recognise that research engagement is not conceptually essential for an institution to count as a university, understood both historically and through international comparison. Rather, this assumption operates as a significant entry barrier to new, low,cost entrants. This paper provides a case study of the ways in which Central Queensland University has extended its operations by developing surplus,generating campuses through joint,venture operations with the private sector, and argues such an operation could just as easily be developed as a free,standing, for,profit mode of university degree delivery , provided that present, artificial, protectionist limitations on the use of the name ,university' are removed. Degree programmes of such institutions should, of course, be subject to the same quality assurance standards as apply to existing universities. [source]


    From subordination to parity: an international comparison of equity securities law claims in insolvency proceedings

    INTERNATIONAL INSOLVENCY REVIEW, Issue 3 2007
    Janis Sarra
    Securities law claims in insolvency proceedings raise important questions of allocation of risk and remedies. In the ordinary course of business, equity claims come last in the hierarchy of claims during insolvency. What is less clear is whether this should encompass claims arising from the violation of public statutes designed to protect equity investors. Discerning the optimal allocation of risk is a complex challenge if one is trying to maximize the simultaneous advancement of securities law and insolvency law public policy goals. From a securities law perspective, there must be confidence in meaningful remedies for capital markets violations if investors are to continue to invest. From an insolvency perspective, creditors make their pricing and credit availability choices based on certainty regarding their claims and shifting those priorities may affect the availability of credit. The critical question is the nature of the claim advanced by the securities holder and whether subordination of securities law claims gives rise to inappropriate incentives for corporate officers within the insolvency law regime. A comparative analysis reveals that the U.S. has provided a limited statutory exception to complete subordination through the fair funds provision of the Sarbanes-Oxley Act by allowing SEC claims for penalties and disgorgement to rank equally with unsecured claims even though the funds are distributed to shareholders. The U.K. and Australian schemes permit shareholders to claim directly as unsecured creditors for fraudulent acts and misrepresentation by the issuer. In contrast, Canadian law is underdeveloped in its treatment of such claims. The paper canvasses the policy options available to reconcile securities law and insolvency law claims, including a discussion of the appropriate gatekeeping role for regulatory authorities and the courts, and the need for a framework that offers fair and expeditious resolution of such claims. If the public policy goal of both securities law and insolvency law is to foster efficient and cost-effective capital markets, it seems that the systems need to be better reconciled than currently. The paper also examines the codified response to the time and resources consumed in various common law tracing claims by customers in a securities firm insolvency. Copyright © 2007 John Wiley & Sons, Ltd. [source]


    Nursing Diagnoses in Psychiatric Acute Wards in Switzerland and Austria

    INTERNATIONAL JOURNAL OF NURSING TERMINOLOGIES AND CLASSIFICATION, Issue 2003
    Harald Stefan
    PURPOSE To examine the frequency and quality of documented nursing diagnoses and to compare the diagnoses regarding ward and patient characteristics. METHODS The following data were collected from 11 acute care wards in five psychiatric hospitals in Switzerland and Austria: documented nursing diagnoses, demographic characteristics of an unselected sample of 30 consecutively discharged patients in each ward, ward data, and data from three randomly selected complete charts from each ward. Free-text diagnoses were recoded into NANDA terminology. Frequencies were calculated and compared across settings and regarding patient and ward characteristics. Diagnoses were examined for quality and structure of the diagnostic statements. FINDINGS Mean age of patients was 40 ± 13 years, and the main psychiatric diagnoses were schizophrenia, mood disorders, substance abuse, and neurotic and personality disorders. Of the 664 nursing diagnoses located in 330 nursing records, 635 were proper nursing diagnoses; 83% of patients had at least 1 nursing diagnosis (X,= 2). The number of diagnoses correlated weakly with patient length of stay. Of the nursing diagnoses, 20% were made on admission day, and the majority of nursing diagnoses was active at discharge. Ninety percent of the diagnoses were formulated using NANDA terminology. The most frequently used categories were coping-related diagnoses,disturbed thought processes and self-care deficits. Numerous problem,etiology,symptom (PES)formatted diagnoses had diagnostic labels nested within the etiology. Countryand setting-specific similarities and differences were found with a significantly higher number of nursing diagnoses in Austria where use is mandated. In Austria, more somatic nursing diagnoses were found. The most frequent nursing diagnoses were similar in both countries. DISCUSSION The number of diagnoses corresponds to results reported in the international literature suggesting the justification for international comparison. Ten categories represent 60% of nursing diagnoses. Approximately 50% of nursing diagnoses were made in the first days after hospitalization, rendering their use practicable. A minority of nursing diagnoses were discontinued, possibly suggesting that some problems are difficult to solve or evaluate. The PES format and the NANDA terminology are used quite extensively even when not mandatory. NANDA terminology is deemed useful and practical, but problems occur when nursing diagnoses CONCLUSIONS Nursing diagnoses represent the main areas of nursing, but cultural differences exist regarding the diagnostic process. Thus, research is needed to test the appropriateness of nursing diagnoses to characterize nursing populations. [source]


    Caries prevalence in Belgian children: a review

    INTERNATIONAL JOURNAL OF PAEDIATRIC DENTISTRY, Issue 3 2001
    J. Vanobbergen
    A review of epidemiological surveys on dental caries prevalence, published between 1980 and 1999 in Belgian children, was compiled through a literature search. The number of studies performed in Belgium to date is limited. Methodological differences and confounding factors, especially socio-demographic influences, limit national comparisons of caries prevalence data. Although exact comparisons are difficult, data suggests a decline in caries prevalence in 5, 7 and 12 year-old Belgian schoolchildren in the last 20 years. In the primary dentition dmft values have decreased from 2·66 (1981) to 1·38 (1994) in 5-year-olds and from 4·1 (1983) to 2·24 (1996) in 7-year-olds. In 12-year-olds DMFT values in the permanent dentition have decreased from 3·9 (1983) to 1·93 (1994). WHO goals for the year 2000 appear to have been already reached in Flanders, with a recent estimate of 1·93 for DMFT in 12-year-olds and 56% of children being recorded as caries free at the age of 5. Continuing efforts are needed to screen the oral health of different age groups but standardised criteria and sampling procedures should be used if benefits are to be gained from national and international comparison. Data has often been limited to small selected areas and information representing the entire community of Flanders or Wallonia would be of particular value. [source]


    Urban Capitalisms: European Models in Competition

    INTERNATIONAL JOURNAL OF URBAN AND REGIONAL RESEARCH, Issue 2 2005
    DOMINIQUE LORRAIN
    This article takes as its starting point a central issue for the urban social sciences: comparison. Local government is a theme where much is singular, contingent and idiosyncratic, and international comparison reinforces this tendency towards diversity. Therefore, the capacity to generalize becomes a real issue. The central argument of this article is that, beyond any first-level complexity, the organization of the urban services sector in European countries basically follows three major ,models'. These simplified forms represent ways of combining public policy principles with a market economy. As such, they may be read as specific versions of urban capitalism. All three ,models' are European in origin, and nowadays find themselves in competition. In order to establish the features of these models , simplified forms of more complex phenomena , it is necessary to introduce a historical reading of overall choices of institutional and policy architecture. It is necessary to trace the importance of firms and to study the momentum of crisis and tension, as these give an internal view of phenomena that are generally regarded as natural. Ce texte part d'un problème central pour les sciences sociales urbaines, celui de la comparaison. L'objet urbain pousse à la singularité; les comparaisons internationales renforcent cette tendance; se pose donc un vrai problème de généralisation. La thèse soutenue est qu'au-delà de toute complexité de premier rang, constatée dans l'organisation de chaque service urbain dans les pays européens, ceux-ci au fond ressortent de trois grands modèles. Ces formes simplifiées, ou modèles, représentent autant de manières de combiner des principes d'action publique à une économie de marché; on peut les lire comme autant de versions du capitalisme urbain. En étant tous les trois représentés en Europe ces ,modèles' se trouvent aujourd'hui en compétition. Pour parvenir à dégager ces propriétés modéliques, formes simplifiées de phénomènes plus complexes, il convient d'introduire une lecture historique des grands choix en matières d'architectures institutionnelles et politiques. Il faut accorder de l'importance aux firmes et suivre les moments de mise en tension; ils permettent de saisir ce qui semble naturel dans le fonctionnement ordinaire. [source]


    Seven indicators to measure decent work: An international comparison

    INTERNATIONAL LABOUR REVIEW, Issue 2 2003
    David BESCOND
    First page of article [source]


    Effect of non-response bias in pressure ulcer prevalence studies

    JOURNAL OF ADVANCED NURSING, Issue 2 2006
    Nils Lahmann BA RN
    Aim., This paper reports a study to determine the prevalence of pressure ulcers in German hospitals and nursing homes for national and international comparison, and analyses the influence of non-response bias. Background., Outcome rates are often used to evaluate provider performance. The prevalence of pressure ulcers is seen as a possible parameter of outcome healthcare quality. However, the results from different pressure ulcer prevalence studies cannot be compared, because there is no standardized methodology and terminology. Observed and published prevalence rates may reflect variations in quality of care, but differences could also relate to differences in case-mix or to random variation. Methods., A point prevalence survey was carried out for 2002 and 2003 using data from 21,574 patients and residents in 147 different kinds of institutions throughout Germany. Participation rates and reasons for not participating in the study were documented. Non-responders were considered in different calculations to show the range of possible prevalence rate for a hypothetic 100% participation. Results., In 2002 and 2003, the calculated prevalence rate (among participating persons at risk) in hospitals was 25·1% and 24·2% respectively, while in nursing homes it was 17·3% and 12·5% respectively. Non-response varied from 15·1% to 25·1%. The majority of non-responders in hospitals and nursing homes had not been willing to participate in the study. Based on different assumptions about the characteristics of the non-responders, we calculated minimum and maximum prevalence rates as if 100% participation was achieved. Conclusions., Calculating the non-response bias of prevalence rates is an inconvenient but necessary thing to do because its influence on calculated prevalence rates was high in this study. High participation rates in clinical studies will minimize non-response bias. If non-response cannot be avoided, the formula provided will help researchers calculate possible minimum and maximum prevalence rates for the total sample of both the responding and non-responding groups. [source]


    An Empirical Assessment of Country Risk Ratings and Associated Models

    JOURNAL OF ECONOMIC SURVEYS, Issue 4 2004
    Suhejla Hoti
    Abstract., Country risk has become a topic of major concern for the international financial community over the last two decades. The importance of country ratings is underscored by the existence of several major country risk rating agencies, namely the Economist Intelligence Unit, Euromoney, Institutional Investor, International Country Risk Guide, Moody's, Political Risk Services, and Standard and Poor's. These risk rating agencies employ different methods to determine country risk ratings, combining a range of qualitative and quantitative information regarding alternative measures of economic, financial and political risk into associated composite risk ratings. However, the accuracy of any risk rating agency with regard to any or all of these measures is open to question. For this reason, it is necessary to review the literature relating to empirical country risk models according to established statistical and econometric criteria used in estimation, evaluation and forecasting. Such an evaluation permits a critical assessment of the relevance and practicality of the country risk literature. The paper also provides an international comparison of risk ratings for twelve countries from six geographic regions. These ratings are compiled by the International Country Risk Guide, which is the only rating agency to provide detailed and consistent monthly data over an extended period for a large number of countries. The time series data permit a comparative assessment of the international country risk ratings, and highlight the importance of economic, financial and political risk ratings as components of a composite risk rating. [source]


    Corporate governance and the returns to acquiring firms' shareholders: an international comparison,

    MANAGERIAL AND DECISION ECONOMICS, Issue 8 2007
    Dennis C. Mueller
    We examine the effects of mergers on the returns to acquiring companies' shareholders for a large sample of companies from both Anglo-Saxon and non-Anglo-Saxon countries over the 1980s and 1990s. With the important exception of Japan, we find similar patterns of returns across both types of countries. For a sample of 9733 acquiring companies the mean percentage gain over a short window of 21 days is 0.6%. This picture changes dramatically as the market has more time to evaluate the mergers and/or the acquiring firms. After three years, acquirers' shareholders in the United States and continental Europe lost on average 19% of their market value compared to a portfolio of non-merging firms in their size deciles and their two-digit industry, in Canada, Australia and New Zealand roughly 16%, and in the four Scandinavian countries almost 15%. Further analysis indicates that some mergers are consistent with the hypothesis that mergers generate synergies, but that a majority of mergers in Continental Europe are explained by the managerial discretion and/or hubris hypothesis. Our findings also suggest that corporate governance institutions in the United States and the other Anglo-Saxon countries lead to better investment performance than in continental Europe, when one confines one's attention to mergers. Copyright © 2007 John Wiley & Sons, Ltd. [source]


    Staging of multiple sclerosis (MS) lesions: pathology of the time frame of MS

    NEUROPATHOLOGY & APPLIED NEUROBIOLOGY, Issue 1 2000
    P. Van Der Valk
    Several processes take place during an attack of demyelination in multiple sclerosis (MS). The timing of these various processes, and thus of the attack in its entirety, is important if therapeutic stratagies are to be planned. Attempts have been made to introduce and investigate variables relevant to timing the disease processes, leading to staging systems for MS. Here, the terminology and the various parameters used are reviewed, including inflammatory cells, glial cells, axonal loss and myelin staining; then the different systems are compared, including the system put forward by Bö and Trapp, our own modification of that, the Brück and Lassmann system and the recent consensus reached at a Vienna meeting. It is concluded that an ideal staging system does not yet exist, and that, more than anything else, the material dictates the choice for a staging system. The terminology of the Vienna consensus could be used as a reference to facilitate international comparison. [source]


    Ist Deutschland Hoch- oder Niedrigsteuerland?

    PERSPEKTIVEN DER WIRTSCHAFTSPOLITIK, Issue 1 2006
    Der Versuch einer Synthese
    Depending on the indicator used, the tax burden of firms is high or low in international comparison. We discuss the reasons for differences in results and propose an indicator which combines competing measurement concepts and can thus be understood as a synthesis of both. [source]


    Perspectives on Australian Retirement Incomes

    THE AUSTRALIAN ECONOMIC REVIEW, Issue 2 2001
    Anthony King
    With important developments over the past two decades in Australian retirement income policy, projected future outcomes,for the public purse, for the national economy and for the future retired,have received considerable attention. This focus on the future should not, however, cause us to lose sight of the present. While the major changes in retirement income policy outcomes will not occur for some decades, the picture for current and recent cohorts of retired people is not static. This article begins with an account of the important policy developments since the 1980s in the Australian retirement income arena,the Australian retirement income system still differs radically from that in most other countries, in relying heavily on a means-tested income maintenance system, rather than on social insurance. The outcomes for current and recent cohorts of retired people are then examined from two perspectives. The first perspective is an examination of the incomes of the aged in the mid 1990s and of trends over the 1980s and 1990s,including consideration of changes in the level, composition and distribution of aged incomes. The second perspective is an international comparison of the incomes of the aged. [source]


    Representing children's views and best interests in court: an international comparison

    CHILD ABUSE REVIEW, Issue 4 2005
    Andy Bilson
    Abstract This paper provides a comparison of a number of alternative models of international practice in relation to the appointment and organization of guardians ad litem and other children's representatives in child care and family proceedings. The paper notes that, in their attempts to address the need for children to have representation in matters affecting their welfare, English-speaking countries have tended to conflate the two salient Articles of the United Nations Convention on the Rights of the Child, that is, Article 3, which deals with the child's best interests, and Article 12, which deals with their right to express their wishes and feelings. Where systems other than ,stand alone' legal representation have been put in place, the child's representative is charged with both assessing their best interests and, often as a secondary duty, communicating their views. The paper concludes that for some groups of children in public or private law proceedings, an advocate (rather than a best interest oriented guardian, and where necessary in addition to a legal representative) may enable better representation of the child in the courts and greater participation by children in legal proceedings, an increased role for children as citizens and a fuller implementation of their rights. Copyright © 2005 John Wiley & Sons, Ltd. [source]


    Addiction research centres and the nurturing of creativity: Centre for Social Research on Alcohol and Drugs (SoRAD), Stockholm University, Sweden

    ADDICTION, Issue 3 2010
    Kerstin Stenius
    ABSTRACT The Centre for Social Research on Alcohol and Drugs (SoRAD) was established as a national research centre and department within the Faculty of Social Science at Stockholm University in 1997, following a Government Report and with the aim to strengthen social alcohol and drug research. Initially, core funding came from the Swedish Council for Working Life and Social Research and from the Ministry of Health and Social Affairs for several long-term projects. Today, SoRAD, with 25 senior and junior researchers, has core funding from the university but most of its funding comes from external national and international grants. Research is organized under three themes: consumption, problems and norms, alcohol and drug policy and societal reactions, treatment and recovery processes. SoRADs scientific approach, multi-disciplinarity, a mix of qualitative and quantitative methods and international comparisons was established by the centre's first leader, Robin Room. Regular internal seminars are held and young researchers are encouraged to attend scientific meetings and take part in collaborative projects. SoRAD researchers produce government-funded monthly statistics on alcohol consumption and purchase, and take part in various national government committees, but SoRADs research has no clear political or bureaucratic constraints. One of the future challenges for SoRAD will be the proposed system for university grants allocation, where applied social science will have difficulties competing with basic biomedical research if decisions are based on publication and citation measures. [source]


    International competition and pay, working time and employment: exploring the processes of adjustment

    INDUSTRIAL RELATIONS JOURNAL, Issue 2 2001
    James Arrowsmith
    The internationalisation of markets, competition and regulation is increasingly recognised. So far, however, debate about the effects has been largely speculative. This article examines the UK engineering industry. Survey evidence suggests that international comparisons are relatively unimportant, little benchmarking is going on and that stability characterises pay and working time arrangements. Further interview evidence explains that this is because pay and working time are set with employee expectations in mind, whereas it is the treatment of unit costs that reflects international pressures. As a consequence there has been substantial reductions in employment as well as some important changes in work organisation, even if there has been little change in pay or working time systems. In effect, it suggests that there is a form of ,implicit contract' taking place. A wider implication is that the main impetus for the ,Europeanisation' of industrial relations is likely to come from the growing convergence of costs rather than pressures for wage parity. [source]