Accounting for networks: the consolidated network approach

In the network economy, a profitability analysis based on the figures of one company is not sufficient to obtain an insight into the competitiveness of the whole network. In this paper, the basic ideas underlying the consolidated financial statement are analysed to determine its applicability for managing network profitability. The idea of the consolidated network is presented on the basis of a conceptual analysis, derived from research action in two company networks. Despite numerous barriers hindering adoption of a consolidated network, the idea of a consolidated view of business has received much positive feedback. The recognised benefits include value creation, profit calculation and profit‐sharing within the network. Using the consolidated network as a metaphor offers one way to communicate within supply chains as well as virtual organisations.Peer reviewe

Sleep quality, duration and behavioral symptoms among 5-6-year-old children

International audienceThe objective of the present study was to examine whether parent-reported short sleep duration and sleeping difficulties are related to behavioral symptoms among pre-school aged children. The study is a cross-sectional survey of 297 families with 5–6-year-old children. The Sleep Disturbance Scale for children was used to measure sleep duration and sleeping difficulties, and the Child Behavior Checklist and Teacher's Report Form were used to measure attention problems, and internalizing and externalizing symptoms. In multivariate logistic regression models, short sleep duration was according to parental reports related to inattention (adjusted odds ratio 4.70, 95% CI 1.58–14.00), internalizing (adjusted odds ratio 3.84, 95% CI 1.32–11.21), and total psychiatric symptoms (adjusted odds ratio 3.53, 95% CI 1.23–10.17) while according to teacher's reports it was almost significantly related to internalizing symptoms (adjusted odds ratio 4.20, 95% CI 0.86–20.51). Sleeping difficulties were strongly related to all subtypes of psychiatric symptoms according to parental reports (adjusted odds ratios ranging from 6.47 to 11.71) and to externalizing symptoms according to teachers' reports (adjusted odds ratio 7.35, 95% CI 1.69–32.08). Both short sleep duration and sleeping difficulties are associated with children's behavioral symptoms. Intervention studies are needed to study whether children's behavioral symptoms can be reduced by lengthening sleep duration or improving sleep quality

Self-Reported Fears as Indicators of Young Children’s Well-Being in Societal Change: A Cross-Cultural Perspective

children, comparative, fear, social change, well-being,