Control, accounting and value-for-money implications of utility regulation:a literature review

This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these organisations were born and the implications for their continued existence. Once this has been established the paper then considers the role that accounting has played and will continue to play in these industries. This includes consideration of the technical questions which these new organisations are asking and also the role that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised industries provide a unique and rich source for further accounting research.

Leadership through intellect:the meaning of leadership in the intellectual history of nineteenth and early twentieth century Germany

This study examines the understanding of leadership in Germany, as it developed throughout the nineteenth and early twentieth century. The investigation is based on the work of contemporary writers and thinkers, as well as on the leadership styles of key political figures. Given the ideological connotations of the term "Führung" in post-war Germany, the aim is to reconsider the meaning of leadership, with particular reference to the alternative notion of spiritual guidance. The rise to power of Napoleon I fundamentally influenced the understanding of leadership in Germany, as is demonstrated through an analysis of the Napoleonic reception in contemporary literature. Despite polarised responses, the formation of the heroic ideal may be identified, the quest for spiritual guidance having become subordinate to the charismatic legitimisation of political authority. As advocated by Thomas Carlyle, the mid to late nineteenth century witnessed the realisation of this ideal through Bismarck. The intellectual response to this development is characterised by the work of Wagner, Burckhardt and Nietzsche. In different ways each figure emphasised the need to redefine greatness and to seek spiritual guidance from alternative sources. The reflection on leadership in the early twentieth century is traced through the work of Harry Graf Kessler and the circles around Stefan George. Hitherto unpublished material is examined, revealing both the influences of nineteenth century thought and reactions to the "persönliches Regiment" of Wilhelm II. The intellectual debate culminates in Max Kommerell's 1928 study Der Dichter als Führer. Read in conjunction with unpublished notes and correspondence, this provides new insights into Kommerell's thought. The concept of poetic leadership constitutes a potential spiritual and intellectual alternative to the ideal of the political "Führer" which dominated the forthcoming era. It therefore remains of contemporary significance and may contribute to a broader discussion of the leadership dilemma in modern Germany.

Critical factors influencing structure, strategy and international competitiveness of Greek businesses

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Association of depression and anxiety status with 10-year cardiovascular disease incidence among apparently healthy Greek adults:the ATTICA study

Background: Chronic stress frequently manifests with anxiety and/or depressive symptomatology and may have detrimental cardiometabolic effects over time. As such, recognising the potential links between stress-related psychological disorders and cardiovascular disease (CVD) is becoming increasingly important in cardiovascular epidemiology research. The primary aim of this study was to explore prospectively potential associations between clinically relevant depressive symptomatology and anxiety levels and the 10-year CVD incidence among apparently healthy Greek adults. Design: A population-based, health and nutrition prospective survey. Methods: In the context of the ATTICA Study (2002–2012), 853 adult participants without previous CVD history (453 men (45 ± 13 years) and 400 women (44 ± 18 years)) underwent psychological evaluations through validated, self-reporting depression and anxiety questionnaires. Results: After adjustment for multiple established CVD risk factors, both reported depression and anxiety levels were positively and independently associated with the 10-year CVD incidence, with depression markedly increasing the CVD risk by approximately fourfold (adjusted odds ratio (95% confidence interval) 3.6 (1.3, 11) for depression status; 1.03 (1.0, 1.1) for anxiety levels). Conclusions: Our findings indicate that standardised psychological assessments focusing on depression and anxiety should be considered as an additional and distinct aspect in the context of CVD preventive strategies that are designed and implemented by health authorities at the general population level.