Fédéralisme, concurrence intergouvernementale et intérêt national dans le domaine des valeurs mobilières au Canada

La structure de la réglementation des valeurs mobilières au Canada fait périodiquement l'objet d'un débat public et une des questions sous-jacentes est celle du partage des compétences législatives prévu par la Constitution canadienne. Le débat a été relancé en 2003 par la recommandation d'un comité de personnes averties de centraliser cette réglementation au fédéral. Les provinces, sauf l'Ontario, demeurent opposées à l'idée, préférant plutôt l'harmonisation réglementaire. Pour alléger le fardeau réglementaire des émetteurs, elles tentent également de mettre en oeuvre un « régime de passeport ». Ce débat présente la question comme un jeu à somme nulle, occultant ainsi certains principes fondamentaux du fédéralisme: innovation provinciale dans une union économique nationale. Dans ce mémoire, nous proposons donc une structure réglementaire, basée sur la théorie de la concurrence intergouvernementale, qui s'harmonise avec les compétences du gouvernement fédéral et des provinces tout en optimisant leurs atouts respectifs.

Encadrement provincial des valeurs mobilières : à la recherche d’un modèle amélioré

Mise en garde : Ce mémoire a été réalisé grâce au soutien financier du Fonds d’éducation et de saine gouvernance de l'Autorité des marchés financiers. Les informations, opinions et avis exprimés n'engagent que la responsabilité de Marie-Annick Laurendeau.

The Challenges of Globalisation and Harmonisation for European Social Work

A globalização tem provocado alterações importantes na educação e na prática de Serviço Social. Estas têm a ver com a privatização, dependência do mercado, e a “nova gestão”. Estes factores determinam a resposta dos assistentes sociais aos clientes e a maneira como são tratados como empregados. Os formadores de Serviço Social devem integrar nos seus currículos os elementos associados com a globalização, os conhecimentos e as competências necessárias para a prática em contextos diversificados, e a potenciação (empowerment) dos clientes. É um desafio que está aberto para os planeadores da formação em Serviço Social. A União Europeia tem todo interesse em avançar com uma globalização inclusiva, solidariedade social e justiça social através de Serviço Social relevante. Existem todavia muitos obstáculos que precisam de ser previstos, contornados e ultrapassados.

Methodological framework for detection of harmonisation breaking in service environments

As the complexity of markets and the dynamicity of systems evolve, the need for interoperable systems capable of strengthening enterprise communication effectiveness increases. This is particularly significant when it comes to collaborative enterprise networks, like manufacturing supply chains, where several companies work, communicate, and depend on each other, in order to achieve a specific goal. Once interoperability is achieved, that is once all network parties are able to communicate with and understand each other, organisations are able to exchange information along a stable environment that follows agreed laws. However, as markets adapt to new requirements and demands, an evolutionary behaviour is triggered giving space to interoperability problems, thus disrupting the sustainability of interoperability and raising the need to develop monitoring activities capable of detecting and preventing unexpected behaviour. This work seeks to contribute to the development of monitoring techniques for interoperable SOA-based enterprise networks. It focuses on the automatic detection of harmonisation breaking events during real-time communications, and strives to develop and propose a methodological approach to handle these disruptions with minimal or no human intervention, hence providing existing service-based networks with the ability to detect and promptly react to interoperability issues.

International accounting harmonisation - A comparison of Spain, Sweden and Austria

Despite attempts to secure harmonisation of accounting practice,significant variations in accounting rules and practice continueto arise in European countries, variations which give rise tocompliance costs for multinational companies.Firstly, this paper considers the relevance of internationalaccounting harmonisation for European business. It then proceedsto examine accounting regulation in three countries: Spain, Swedenand Austria, highlighting the key regulatory issues of the 'trueand fair' view requirement and the link between taxation andaccounting. The three countries are selected because of theinteresting contrasts which they provide; these contrasts areexamined in detail in the paper.The work is based upon a series of interviews carried out withleading accounting practitioners in the three countries during1996-97.The paper concludes that there are significant obstacles toaccounting harmonisation in Europe and that there is potentialfor continuing diversity of national accounting practice.

Harmonisation of short-term in vitro culture for the expansion of antigen-specific CD8(+) T cells with detection by ELISPOT and HLA-multimer staining.

Ex vivo ELISPOT and multimer staining are well-established tests for the assessment of antigen-specific T cells. Many laboratories are now using a period of in vitro stimulation (IVS) to enhance detection. Here, we report the findings of a multi-centre panel organised by the Association for Cancer Immunotherapy Immunoguiding Program to investigate the impact of IVS protocols on the detection of antigen-specific T cells of varying ex vivo frequency. Five centres performed ELISPOT and multimer staining on centrally prepared PBMCs from 3 donors, both ex vivo and following IVS. A harmonised IVS protocol was designed based on the best-performing protocol(s), which was then evaluated in a second phase on 2 donors by 6 centres. All centres were able to reliably detect antigen-specific T cells of high/intermediate frequency both ex vivo (Phase I) and post-IVS (Phase I and II). The highest frequencies of antigen-specific T cells ex vivo were mirrored in the frequencies following IVS and in the detection rates. However, antigen-specific T cells of a low/undetectable frequency ex vivo were not reproducibly detected post-IVS. Harmonisation of the IVS protocol reduced the inter-laboratory variation observed for ELISPOT and multimer analyses by approximately 20 %. We further demonstrate that results from ELISPOT and multimer staining correlated after (P < 0.0001 and R (2) = 0.5113), but not before IVS. In summary, IVS was shown to be a reproducible method that benefitted from method harmonisation.