Transfer pricing as a means for motivating management of profit centers

The main objective of this study is to analyze the role and potential of transfer pricing as a means of management control in large organizations. The special emphasis is on analyzing the potential of transfer pricing when we are motivating the profit center managers. The research approach is theoretical and literature reviews include studies about profit center organizations, performance measurement and analysis, incentive systems, transfer pricing techniques and agency theory. Based on the analysis, it seems that transfer pricing is a suitable tool for controlling, motivating and managing profit center managers. This requires that the performance measurement can be done fairly and transfer prices are set using fair assumptions. The motivating effects of transfer pricing can be enhanced if the reward system is connected to performance measurement system. In synthesis there is presented effects of transfer pricing to profit center managers behavior. There is also presented opinion about fair transfer pricing policy.

Use of alternative and complementary therapies in labor and delivery care: a cross-sectional study of midwives" training in Catalan hospitals accredited as centers for normal birth

Background: The use of complementary and alternative medicine (CAM) and complementary and alternative therapies (CAT) during pregnancy is increasing. Scientific evidence for CAM and CAT in the field of obstetrics mainly covers pain relief in labor. Midwives are responsible for labor and delivery care: hence, their knowledge of CAM and CAT is important. The aims of this study are to describe the professional profile of midwives who provide care for natural childbirth in Catalan hospitals accredited as centers for normal birth, to assess midwives" level of training in CAT and their use of these therapies, and to identify specific resources for CAT in labor wards. Methods: A descriptive, cross-sectional, quantitative method was used to assess the level of training and use of CAT by midwives working at 28 hospitals in Catalonia, Spain, accredited as public normal birth centers. Results: Just under a third of midwives (30.4%) trained in CAT after completion of basic training. They trained in an average of 5.97 therapies (SD 3.56). The number of CAT in which the midwives were trained correlated negatively with age (r = - 0.284; p < 0.001) and with their time working at the hospital in years (r = - 0.136; p = 0.036). Midwives trained in CAT considered that the following therapies were useful or very useful for pain relief during labor and delivery: relaxation techniques (64.3%), hydrotherapy (84.8%) and the application of compresses to the perineum (75.9%). The availability of resources for providing CAT during normal birth care varied widely from center to center. Conclusions: Age may influence attitudes towards training. It is important to increase the number of midwives trained in CAM for pain relief during childbirth, in order to promote the use of CAT and ensure efficiency and safety. CAT resources at accredited hospitals providing normal childbirth care should also be standardized.

Use of alternative and complementary therapies in labor and delivery care: a cross-sectional study of midwives" training in Catalan hospitals accredited as centers for normal birth

Background: The use of complementary and alternative medicine (CAM) and complementary and alternative therapies (CAT) during pregnancy is increasing. Scientific evidence for CAM and CAT in the field of obstetrics mainly covers pain relief in labor. Midwives are responsible for labor and delivery care: hence, their knowledge of CAM and CAT is important. The aims of this study are to describe the professional profile of midwives who provide care for natural childbirth in Catalan hospitals accredited as centers for normal birth, to assess midwives" level of training in CAT and their use of these therapies, and to identify specific resources for CAT in labor wards. Methods: A descriptive, cross-sectional, quantitative method was used to assess the level of training and use of CAT by midwives working at 28 hospitals in Catalonia, Spain, accredited as public normal birth centers. Results: Just under a third of midwives (30.4%) trained in CAT after completion of basic training. They trained in an average of 5.97 therapies (SD 3.56). The number of CAT in which the midwives were trained correlated negatively with age (r = - 0.284; p < 0.001) and with their time working at the hospital in years (r = - 0.136; p = 0.036). Midwives trained in CAT considered that the following therapies were useful or very useful for pain relief during labor and delivery: relaxation techniques (64.3%), hydrotherapy (84.8%) and the application of compresses to the perineum (75.9%). The availability of resources for providing CAT during normal birth care varied widely from center to center. Conclusions: Age may influence attitudes towards training. It is important to increase the number of midwives trained in CAM for pain relief during childbirth, in order to promote the use of CAT and ensure efficiency and safety. CAT resources at accredited hospitals providing normal childbirth care should also be standardized.

Métamorphoses identitaires en situation de mobilité

Identity metamorphoses in a context of mobility This study has its roots in the current upsurge in student mobility and in the scientific debates about the concepts of identity and intercultural communication. Based on a corpus of interviews with French Erasmus students in Finland, the study blends in theories of postmodern identity, intercultural hermeneutics and discourse analysis to examine how the students construct themselves and diverse ‘othernesses’ (included theirs) when they talk about their experiences. The use of the French pronoun on, pronoun switches, and virtual voices (ex: I said to myself...) allowed to pinpoint the students’ unstable identity metamorphoses in their discourses: integration of liquid and solid selves, infidelity in identification with the French but also with Erasmus ‘tribes’, and games of identity. Though the exchange experience appears as interesting for the students, the results show that many and varied misconceptions about identity, culture, intercultural communication, language use, and strangeness lead the students to evaluate their experiences negatively. The implication of the study is that students should be prepared for their time abroad, not so much in terms of ‘grammars of culture’ (e.g. ‘Finns behave in such and such ways’, ‘the French are...’), but through the development of competences to analyse the identity metamorphoses that take place in intercultural encounters and prevent people from meeting each other as diverse individuals. This could make study abroad one of the best training periods for postmodernity and globalization.

Analyse de la situation de la Consultation de santé sexuelle Planning familial de Profa

Le présent rapport est structuré de la manière suivante : le chapitre 2 décrit la méthode utilisée ; le chapitre 3 est consacré à l'activité de consultation et le chapitre 4 à l'action communautaire. Le chapitre 5 concerne la notion de centre de référence. Une analyse ciblée de la littérature, ainsi que les consultations de santé sexuelle dans les autres cantons romands sont présentés au chapitre 6. Les conclusions et recommandations sont exposées au chapitre 7.

Le rationnement implicite en Suisse : aperçu de la situation en psychiatrie

L'objectif de ce travail est de chercher à savoir si la question du rationnement, plus particulièrement implicite, se pose dans le domaine de la psychiatrie. Comment ce phénomène est-il appréhendé et quelles formes peut-il prendre dans les faits? Nous avons souhaité établir quels facteurs pouvaient constituer les indicateurs les plus pertinents pour mettre en évidence un rationnement implicite dans le contexte suisse actuel. Méthode: Notre premier instrument de recherche a été une série d'entretiens semi-structurés avec principalement des médecins psychiatres et accessoirement des représentants d'associations de patients et de leurs proches.* Nous avons rencontré des psychiatres généralistes et spécialistes (n= 12 + 2 contacts téléphoniques), travaillant en institution et/ou installés en privé ainsi que des informateurs exprimant les perspectives des patients et de leur entourage (n=2 + 2 contacts téléphoniques). L'analyse intermédiaire des entretiens a permis d'identifier les clés de compréhension des enjeux principaux entrant dans l'identification de processus de rationnement et guider la recherche de données factuelles pertinentes. Notre deuxième source d'information a constitué en rapports de commission, bulletins d'activité ainsi que d'articles de la presse nationale hebdomadaire et quotidienne consultés via internet selon les mots-clé de « rationnement » et de « psychiatrie ».

Derrière la plage, les plantations : ethnographie d'une "situation touristique" dans le nordeste brésilien : le cas de Tibau do Sul, RN.

Tibau do Sul est une commune littorale du Rio Grande do Norte connue pour sa Praia da Pipa, un ancien village de pêcheurs entouré de plages spectaculaires, devenu un haut lieu du tourisme balnéaire dans le Nordeste brésilien. Située à la limite d'une zone de plantations sucrières, la station est fréquentée par des villégiateurs issus de l'élite agraire locale depuis le début du XXe siècle. Toutefois, ce n'est que dans les années 1970-80 que le tourisme se développe véritablement sous l'impulsion de jeunes surfeurs attirés par ses vagues, ses beaux paysages et « l'authenticité » de sa population autochtone. A l'époque, l'attitude subversive de ces jeunes voyageurs - inspirés de la contre-culture brésilienne - contraste de manière radicale avec le style paternaliste des élites villégiatrices. Pour la population locale, l'irruption du tourisme ouvre un nouveau champ de possibilités économiques, sociales et politiques. Elle coïncide par ailleurs avec une série d'autres transformations à l'oeuvre dans la région : le déclin des plantations, la modernisation de l'activité maritime, le développement des institutions municipales. Cette conjonction de facteurs encourage l'émergence d'une petite bourgeoisie autochtone impliquée dans les cercles de pouvoirs locaux et capable de négocier avec les étrangers attirés par le tourisme. A mesure que l'activité se professionnalise et s'internationalise, de nouveaux acteurs investissent la commune : agents immobiliers, entrepreneurs, investisseurs internationaux, résidents secondaires européens, travailleurs immigrés, écologistes, institutions publiques, etc. Il s'enclenche alors une cohabitation inédite entre des groupes socialement et culturellement très hétérogènes. A la fois conflictuelle et créatrice, cette configuration induit un certain nombre de frictions qui se manifestent aussi bien dans les rapports fonciers et les luttes environnementales, que dans les activités culturelles, les médias locaux et la politique municipale. A contre-courant des interprétations réductrices présentant le tourisme tantôt comme une forme de « néo-colonialisme », tantôt comme une « recette miracle » pour le développement, l'enquête ethnographique souligne toute l'ambivalence du phénomène touristique. À l'instar de la « situation coloniale » analysée par Georges Balandier (1951), la situation touristique est envisagée comme une configuration sociale fondée sur l'interdépendance entre les acteurs, historiquement déterminée, mais jamais acquise à l'avance. Dans le cas de Tibau do Sul, l'étude révèle l'influence déterminante des structures sociales et foncières - héritées des modes de production antérieurs (la paysannerie, la pêche et les plantations sucrières) - sur la trajectoire touristique des communautés du littoral.

Repetitive Deliberate Fires: Critical Review of the Situation and Proposal of a Follow-Up Process and Systematic Analysis

Deliberate fires appear to be borderless and timeless events creating a serious security problem. There have been many attempts to develop approaches to tackle this problem, but unfortunately acting effectively against deliberate fires has proven a complex challenge. This article reviews the current situation relating to deliberate fires: what do we know, how serious is the situation, how is it being dealt with, and what challenges are faced when developing a systematic and global methodology to tackle the issues? The repetitive nature of some types of deliberate fires will also be discussed. Finally, drawing on the reality of repetition within deliberate fires and encouraged by successes obtained in previous repetitive crimes (such as property crimes or drug trafficking), we will argue that the use of the intelligence process cycle as a framework to allow a follow-up and systematic analysis of fire events is a relevant approach. This is the first article of a series of three articles. This first part is introducing the context and discussing the background issues in order to provide a better underpinning knowledge to managers and policy makers planning on tackling this issue. The second part will present a methodology developed to detect and identify repetitive fire events from a set of data, and the third part will discuss the analyses of these data to produce intelligence.

La collaboration interprofessionnelle à l'interface des institutions socio-éducative et psychiatrique. Jeux et enjeux de l'intervention auprès de personnes en situation de handicap mental et de troubles psychiques

La prise en charge et le suivi de personnes en situation de handicap mental souffrant de troubles psychiques et se trouvant donc à l'interface des domaines socio:éducatif et psychiatrique, constituent des défis complexes en matière de collaboration interprofessionnelle. Dans le canton de Vaud, les acteurs concernés par ce problème s'efforcent depuis de nombreuses années de créer des réseaux pluridisciplinaires visant un meilleur échange entre professionnels et le développement de compétences et de connaissances permettant d'améliorer le bien:être des bénéficiaires. Ce travail se propose ainsi d'étudier et de questionner ces modalités de travail dans une perspective socioculturelle (Vygotski, 1934/1997), afin d'en comprendre le fonctionnement, d'en éclairer les mécanismes et de fournir des pistes de réflexion aux professionnels. Il repose sur un travail de terrain mené auprès des membres du Dispositif de Collaboration Psychiatrie Handicap Mental (DCPHM) du Département de psychiatrie du CHUV, dont la mission principale est de faciliter la collaboration entre les institutions socio:éducatives et psychiatriques spécialisées dans le suivi des personnes en situation de handicap mental et souffrant de troubles psychiques. Le travail empirique est basé sur une approche qualitative et compréhensive des interactions sociales, et procède par une étude de terrain approfondie. Les données recueillies sont variées : notes de terrain et récolte de documentation, enregistrement de réunions d'équipe au sein du DCPHM et de réunions de réseau, et entretiens de différents types. L'analyse montre que le travail de collaboration qui incombe à l'équipe est constitué d'obstacles qui sont autant d'occasions de développement professionnel et de construction identitaire. Les résultats mettent en lumière des mécanismes discursifs de catégorisation concourant à la fois à la construction des patients comme objets d'activité, et à la construction d'une place qui légitime les interventions de l'équipe dans le paysage socio:éducatif et psychiatrique vaudois et la met au centre de l'arène professionnelle. -- Care and follow:up for people with mental disabilities suffering from psychological disorders : therefore at the interface between the socio:educational and psychiatric fields : represent complex challenges in terms of interprofessional collaboration. In the canton of Vaud, the caregivers involved in this issue have been trying for years to build multidisciplinary networks in order to better exchange between professionals and develop skills and knowledge to improve the recipients' well:being. This work thus proposes to study and question these working methods in a sociocultural perspective (Vygotski, 1934/1997) so as to understand how they operate, highlight inherent mechanisms and provide actionable insights to the professionals. It is based on fieldwork conducted among members of the Dispositif de Collaboration Psychiatrie Handicap Mental (DCPHM), of the Psychiatry Department at the CHUV University Hospital in Lausanne, whose main mission is to facilitate collaboration between the socio:educational and psychiatric institutions specialising in monitoring people presenting with both mental handicap and psychiatric disorder. The empirical work is based on a qualitative and comprehensive approach to social interactions, and conducted based on an in:depth field study. The data collected are varied - field notes and documentation collection, recordings of team meetings within the DCPHM and network meetings, and various types of interviews. The analysis shows that the collaborative work that befalls the team consists of obstacles, all of which provide opportunities for professional development and identity construction. The results highlight discursive strategies of categorisation which contribute both to the construction of the patients as objects of activity and to building a position that legitimates the team's interventions in the socio: educational and psychiatric landscape of canton Vaud and puts it in the centre of the professional arena.

Accounting research: a critical view of the present situation and prospects

In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles and apply high rejection rates, and the review process is lengthy and expensive. Additionally, an academic elite has unparalleled predominance in comparison to other business disciplines, reflected in an unusual share of published articles with authors affiliated to a small number of academic institutions, and the predominance of certain topics and methodologies. The discipline does not allow the collaborative, iterative and flexible features of innovative knowledge communities. The discipline¿s internal procedures favour restriction, control, slowness, and expiration, rather than participation, speed and renewal. They are ill suited for advancing knowledge and bode badly for successful research. As a result, accounting academics present low research performance and the discipline is facing steady decline. More importantly, the discipline is handicapped in producing innovative knowledge able to contribute to critical research and long term social well-being. We also focus on the Spanish institutional situation, arguing that Spanish requirements for reaching tenured positions are difficult for accountants to meet. We highlight the need to raise awareness of the problem and change the procedures.