Mandatory accounting disclosure by small private companies

This article analyzes how mandatory accounting disclosure is grounded on differentrationales for private and public companies. It also explores technological changes, such ascomputerised databases and the Internet, which have recently made disclosure of companyaccounts by small companies potentially less costly and more valuable, thanks to electronicfiling and universal online access to credit information systems. These recent developmentsfavour policies that would expand the scope of mandatory publication for small companies incountries where it is voluntary. They also encourage policies to reduce the costs and enhancethe value of disclosure through administrative reforms of filing, archive and retrieval systems.Survey and registry evidence on how the information in the accounts is valued and used bycompanies is consistent with these claims about the evolution of the tradeoff of costs andbenefits that should guide policy in this area.

La construction argumentative des émotions dans les débats parlementaires français sur l'abolition de la peine de mort

Ce travail se situe au carrefour de la rhétorique, des théories de l'argumentation et de la linguistique du discours : il s'intéresse aux modalités diverses selon lesquelles une émotion peut être sémiotisée par un locuteur, et cela dans le cadre spécifique d'un discours de type argumentatif. Le questionnement vise à reprendre à nouveaux frais le concept rhétorique de pathos et porte, de façon générale, sur les rapports complexes qui unissent l'argumentation, d'une part, et l'émotion, d'autre part. L'hypothèse développée a trait à ce que l'on peut appeler l'argumentabilité des émotions. Les locuteurs ne font pas seulement « appel » à l'émotion dans le but d'accroître l'efficacité d'une argumentation visant à établir le bien-fondé d'une opinion ou l'opportunité d'une action : ils peuvent aussi, dans certains cas, chercher à argumenter pour ou contre l'émotion elle-même. Ils s'efforcent alors de formuler les raisons pour lesquelles il convient ou, au contraire, il ne convient pas d'éprouver cette émotion. La construction de l'émotion est dite « argumentative », dans le sens où l'émotion en vient à constituer l'objet même de l'argumentation : l'effort argumentatif des locuteurs porte moins sur des dispositions à croire et à agir que sur des dispositions à ressentir. Parler de l'« argumentabilité » des émotions, c'est insister sur le fait - essentiel, mais rarement relevé - que les émotions donnent elles aussi prise aux opérations argumentatives que l'on recense traditionnellement (mise en doute quant à la légitimité, justification ou, au contraire, tentative de réfutation). Ce travail ne vise pas seulement à apporter une contribution théorique aux études sur l'argumentation : il entend aussi mettre en pratique l'analyse argumentative sur un corpus de textes. Il s'agit des comptes-rendus écrits des principaux débats parlementaires français relatifs à l'abolition de la peine de mort (1791, 1848, 1908 et 1981). Bien qu'il s'échelonne sur une période de près de deux siècles, ce corpus présente une forte cohésion, dans la mesure où les textes qui le composent traitent d'un même thème et appartiennent à un même genre de discours. Cette cohésion est essentielle, dans la mesure où elle autorise une pratique raisonnée de la comparaison en diachronie : l'enjeu est de décrire l'évolution des stratégies argumentatives à travers le temps. Observé sur une longue durée, le pathos que développent les parlementaires favorables ou au contraire hostiles à l'abolition présente des visages multiples. On cherche à décrire aussi rigoureusement que possible la logique qui, lors de chaque débat, préside à la construction d'émotions comme la peur, la pitié, l'indignation ou encore la honte.

Gazelle companies: Growth drivers and an evolution analysis

Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success are competitive advantages based on human resources, innovation, internationalization, the excellence in processes and a conservative financial policy. Nevertheless, as time goes by they can be divided in two groups: a group which continues having growth, but most of them with lower growth rates; and the rest which face great problems or even disappear. The present study identifies several key factors that explain this different evolution.

Database construction and Peptide identification strategies for proteogenomic studies on sequenced genomes.

Since the advent of high-throughput DNA sequencing technologies, the ever-increasing rate at which genomes have been published has generated new challenges notably at the level of genome annotation. Even if gene predictors and annotation softwares are more and more efficient, the ultimate validation is still in the observation of predicted gene product( s). Mass-spectrometry based proteomics provides the necessary high throughput technology to show evidences of protein presence and, from the identified sequences, confirmation or invalidation of predicted annotations. We review here different strategies used to perform a MS-based proteogenomics experiment with a bottom-up approach. We start from the strengths and weaknesses of the different database construction strategies, based on different genomic information (whole genome, ORF, cDNA, EST or RNA-Seq data), which are then used for matching mass spectra to peptides and proteins. We also review the important points to be considered for a correct statistical assessment of the peptide identifications. Finally, we provide references for tools used to map and visualize the peptide identifications back to the original genomic information.

Causes of subcontracting: Evidence from panel data on construction firms

This paper examines factors explaining subcontracting decisions in the construction industry. Rather than the more common cross-sectional analyses, we use panel data to evaluate the influence of all relevant variables. We design and use a new index of the closeness to small numbers situations to estimate the extent of hold-up problems. Results show that as specificity grows, firms tend to subcontract less. The opposite happens when output heterogeneity and the use of intangible assets and capabilities increase. Neither temporary shortage of capacity nor geographical dispersion of activities seem to affect the extent of subcontracting. Finally, proxies for uncertainty do not show any clear effect.

Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange

After the accounting scandals that have taken place mainly in the UnitedStates during the last years, some Spanish leading authorities havedefended the idea that this kind of accounting problems cannot happen inSpain. They argue that accounting regulation in Europe, and specificallyin Spain, make more difficult the use of creative accounting practices.The objective of this paper is to identify some evidence about thesituacion in Spain. The study tries to demonstrate that some accountingpractices of several of the companies quoted in the Spanish Stock Exchangecould be qualified as earnings management.To carry out this study, the authors have analysed the accounts of the 35companies included in the stock market index IBEX 35. This index iscalculated with the share prices variations of the most importantcompanies quoted in the Spanish Stock Exchange.

Impactos Decorrentes da Expansão da Cidade de Assomada, Município de Santa Catarina – Cabo Verde

Esta dissertação tem por finalidade evidenciar os “Impactos Decorrentes da Expansão da Cidade de Assomada”. Propõe-se ainda, analisar a relação urbanorural no município de Santa Catarina, Cabo Verde. Essa análise incidiu sobre os dados da sua ocupação, que remonta à 2ª metade do século XIX, no decurso da crise e decadência da primeira cidade de Cabo Verde (Ribeira Grande, atual Cidade- Velha) e às conjunturas regionais e nacionais que condicionaram sua trajetória, bem como, os principais agentes intervenientes na transformação do espaço urbano de Assomada (Estado, proprietários de terra e comerciantes), sobretudo, no período que decorre de 1961 a 2003. A pesquisa empreendida demonstra que a “ruralidade” é um dos aspectos fundamentais de Santa Catarina, abrangendo 21,3% da população rural do território nacional e 37,9% da ilha de Santiago. Do ponto de vista urbanístico, o mapeamento da evolução da cidade de Assomada, referente à área ocupada pelas edificações nesse lapso de tempo, permite-nos perceber um crescimento bastante acelerado desse espaço urbano, sobretudo, a partir dos anos 90. Dois aspectos importantes se encontram na base dessa transformação: a Independência Nacional ocorrida em 1975 e a Emigração. Com a Independência, o país passou a beneficiar de amplos programas de cooperação internacional o que veio a reforçar a sua importância econômica e política, visualizada através de projetos industrializantes, infra-estruturas e equipamentos de diversas naturezas. Esses investimentos foram por sua vez reforçados por aportes dos emigrantes, que passaram a ser um dos parceiros fundamentais no desenvolvimento de Santa Catarina, através de iniciativas privadas e empresariais, como a construção de residências e constituição de empresas. A análise do indicador uso e ocupação do solo urbano permitiu-nos identificar alguns impactos ambientais causados, sobretudo, pela falta de instrumentos de gestão urbanística, ausência de cadastro municipal e uma deficiente fiscalização dos órgãos administrativos.

Organisational innovations and health care decentralisation: A perspective from Spain

Recent policy developments in public health care systems lead to a greater diversity in health care. Decentralisation, either geographically or at an institutional level, is the key force, because it encourages innovation and local initiatives in health care provision. The devolution of responsibilities allows for a sort of de-construction of the status quo by changing both organizational forms and service provision. The new organizations enjoy greater freedom in the way they pay their staff, and are judged according to their results. These organizations may retain financial surpluses, develop spin-off companies and commission a range of specialised services (such as Diagnostic and Treatment Centres in UK) from providers outside the institutional setting in order to have more access to capital markets. However this diversity may generate a feeling of lack of commitment to a national health service and ultimately a loss of social cohesion. By fiscal decentralisation to regional authorities or planned delegation of financial agreements to the providers, financial incentives are more explicit and may seem to place profit-making above a commitment to better health care. An evaluation of the myths and realities of the decentralization process is needed. Here, I offer an assessment pros and cons of the decentralization process of health care in Spain, drawing on the experience of regional reforms from the pioneering organisational innovations implemented in Catalonia in 1981, up to the observed dispersion of health care spending per capita among regions at present.

IFRS introduction and its effect on listed companies in Spain

From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had been suggested that the new accounting rules will facilitate not only the process of international harmonization of financial statements, but also efficient performance of financial markets and capital flows worldwide. This study analyzes the first results of IFRS implementation by Spanish non-financial listed companies.

Waste Reduction, Construction and Demolition Debris: Guide for Building, Construction and Environmental Professionals, Revised November 2008

This document is intended to lay the foundation for resource reduction strategies in new construction, renovation and demolition. If you have an innovative idea or information that you believe should be included in future updates of this manual please email Shelly Codner at scodner@region12cog.org or Jan Loyson at Jan.Loyson@Iowalifechanging.com. Throughout this manual, we use the term “waste reduction” to define waste management initiatives that will result in less waste going to the landfill. In accordance with the waste management hierarchy these practices include reducing (waste prevention), reusing (deconstruction and salvage), recycling and renewing (making old things new again) - in that order. This manual will explain what these practices are and how to incorporate them into your projects.

Construction Code, November 25, 2008

Construction codes establish minimum standards for structural integrity, life safety, accessibility and energy conservation in construction of buildings and facilities intended for human occupancy. These requirements affect all of the major systems of buildings and facilities.