Resilience in high-risk adolescents of mothers with recurrent depressive disorder: the contribution of fathers

This study examines the role of paternal emotional support as a resilience promoter in offspring of mothers with depression by considering the role of fathers’ mental health and the quality of the couple relationship. Two hundred and sixty-five mothers with recurrent unipolar depression, partners and adolescents from Wales were assessed. Paternal emotional support, couple relationship quality, and paternal depression were assessed at baseline; adolescent mental health symptoms were assessed using the Child and Adolescent Psychiatric Assessment at follow-up. Results showed evidence of an indirect pathway whereby couple relationship quality predicted paternal emotional support (β=-.21, 95% CI [-.34, -.08]; p=.002) which in turn predicted adolescent depression (β=-.18, 95% CI [-.33, -.04]; p=.02), but not disruptive behaviours (β=-.10, 95% CI [-.26, .40]; p=.21), after controlling for relevant confounders. The findings highlight that fathers and the broader family system play an important role in enhancing resilience to depression symptoms in at-risk adolescents

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness

In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies

Sharing risk management: an implementation model for cardiovascular absolute risk assessment and management in Australian general practice

Purpose: Despite considerable work in developing and validating cardiovascular absolute risk (CVAR) algorithms, there has been less work on models for their implementation in assessment and management. The aim of our study was to develop a model for a joint approach to its implementation based on an exploration of views of patients, general practitioners (GPs) and key informants (KIs). Methods: We conducted six focus group (three with GPs and three with patients) and nine KI interviews in Sydney. Thematic analysis was used with comparison to highlight the similarities and differences in perspectives of participants. Results: Conducting CVAR was seen as more acceptable for regular patients rather than new patients for whom GPs had to attract their interest and build rapport before doing so at the next visit. GPs' interest and patients' positive attitude in managing risk were important in implementing CVAR. Long consultations, good communication skills and having a trusting relationship helped overcome the barriers during the process. All the participants supported engaging patients to self-assess their risk before the consultation and sharing decision making with GPs during consultation. Involving practice staff to help with the patient self-assessment, follow-up and referral would be helpful in implementing CVAR assessment and management, but GPs, patients and practices may need more support for this to occur. Conclusions: Multiple strategies are required to promote the better use of CVAR in the extremely busy working environment of Australian general practice. An implementation model has been developed based on our findings and the Chronic Care Model. Further research needs to investigate the effectiveness of the proposed model

The potential of social indicators: Minimum conditions for impact at the national level as suggested by a study of the use of ‘social indicators’ 73

Empirical evidence is presented which suggests that the use of social indicators among upper level government officials in the United States is minimal at present. Further, the level of use is not likely to be increased by improved measurement procedures, aesthetically improved packaging, or more widespread dissemination of such information among persons who influence policy decisions. The power of such information can be expected to be no greater than that of ‘mere’ statistics unless deliberate effort is made to institutionalize the importance of social indicators into government operations in conjunction with policy planning, goal setting, and commitment to the use of indicators as a system of national evaluation of progress toward the achievement of societal objectives. Several recommendations are made to develop the potential of social indicators and to increase their creative and useful application in matters of public policy at the national level.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/43692/1/11205_2004_Article_BF00352942.pd

Home care policies and experiences of caregivers. The Belgian situation

Caregiving carried out by adults for other adults is increasing in Belgium, like around the world, as the demographics of many industrialized countries shift toward an older population with escalating care needs toward the end of life. Moreover, the number of caregivers from the family circle are increased and that all the more so as the low number of retirement homes and their prices lead the government to favor the maintenance of elderly people at home. Indeed, aging policies are more and more oriented towards these solutions. There are many reasons to defend this new perspective: it would cost less and would offer more guaranties for the preservation of autonomy for the elderly. However, these policies still generate support for professional and paraprofessional care staffs, but also for family members, especially women. When they still employed, they must find a balance between work and family life. This care can be a source of stress for family members caring for seniors in difficulty, but can also be a source of complicity and experience of life. We will present several research carried out in Belgium to understand these situations of care