Accounting and the welfare-state: The missing link

In recent years, accounting regulation has been internationalized with the extensive use and adoption of International Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting regulatory systems. However, major differences between national accounting systems persist. In this paper, it is argued that a country's accounting system is influenced by the type of the welfare-state. This allows us to see accounting in a broader social perspective. The societal attitudes influencing the accounting system are captured by using the Esping-Andersen (1990) classification of welfare states. To show that there is a connection between the typology of welfare-states and the way in which various corporate constituencies' interests are balanced, we compare Germany as an example of a conservative welfare-state and the UK as an example of a liberal welfare-state. This comparison shows that the type of welfare state exerts an influence on the system of accounting and, therefore, can be seen as an explanatory variable for persisting differences between accounting regulatory systems. -- In den letzten Jahren deuten zahlreiche Veränderungen im Bereich der nationalen Regulierung der Rechnungslegung zumindest auf eine formale Konvergenz zwischen den regulatorischen Systemen der Rechnungslegung hin. Abgeleitet werden kann dies aus der mittlerweile weitreichenden Anwendung und Einführung des internationalen Rechnungslegungsstandardwerkes IFRS durch zahlreiche Nationalstaaten. Allerdings bestehen auch weiterhin wesentliche Unterschiede zwischen nationalen Rechnungslegungssystemen fort. Mit diesem Arbeitspapier wird die Hypothese vertreten, dass das Rechungslegungssystem in einem Land und damit die Unterschiede zwischen Ländern maßgeblich durch den Typ des Wohlfahrtsstaates beeinflusst werden. Dieses erlaubt eine weitergefasste gesellschaftliche Perspektive auf den Bereich der Rechungslegungsregulierung. Die einflussnehmenden gesellschaftlichen Werte werden hierbei durch die Wohlfahrtsstaatentypologie von Esping-Andersen (1990) erfasst. In einem abschließenden Länderfallbeispiel werden Deutschland (konservativer Wohlfahrtsstaatstyp) sowie Großbritannien (liberaler Wohlfahrtsstaatstyp) miteinander verglichen. Hierbei soll gezeigt werden, dass eine Verbindung zwischen dem Typ des Wohlfahrtsstaates und der Art und Weise besteht, wie Interessen verschiedener Anspruchsgruppen des Unternehmens ausgeglichen werden. Der Vergleich zeigt, dass ein Zusammenhang zwischen dem Wohlfahrtsstaatstyp und der Rechungslegungsregulierung hergestellt werden kann. Der Wohlfahrtsstaatstyp ist dementsprechend als ein wesentlicher Erklärungsfaktor für den Fortbestand von nationalen Unterschieden in der Rechnungslegungsregulierung zu sehen.

Accounting and the welfare-state : the missing link

In recent years, accounting regulation has been internationalized with the extensive use and adoption of International Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting regulatory systems. However, major differences between national accounting systems persist. In this paper, it is argued that a country’s accounting system is influenced by the type of the welfarestate. This allows us to see accounting in a broader social perspective. The societal attitudes influencing the accounting system are captured by using the Esping-Andersen (1990) classification of welfare states. To show that there is a connection between the typology of welfare-states and the way in which various corporate constituencies’ interests are balanced, we compare Germany as an example of a conservative welfare-state and the UK as an example of a liberal welfare-state. This comparison shows that the type of welfare state exerts an influence on the system of accounting and, therefore, can be seen as an explanatory variable for persisting differences between accounting regulatory systems

Ag:TiN-Coated Polyurethane for Dry Biopotential Electrodes: From Polymer Plasma Interface Activation to the First EEG Measurements

Several plasma treatments using argon, oxygen, and nitrogen are studied in order to increase the interfacial adhesion of the polyurethane/Ag:TiN system to be used as biopotential electrodes. The optimized plasma treatments conditions (100 W, 15 min, regardless of the gas) promote a steep decrease of the water contact angle values. The observed chemical and topographic alterations translate into excellent polyurethane/Ag:TiN interfacial adhesion of the plasma treated samples. The in-service validation of the proposed Ag:TiN-coated PU multipin electrodes is performed by acquiring EEG signals in parallel with the standard wet Ag/AgCl electrodes. No considerable differences are found in terms of shape, amplitude, and spectral characteristics of the signals when comparing reference wet and dry electrodes.This research is partially sponsored by FEDER funds through the program COMPETE – Programa Operacional Factores de Competitividade and by national funds through FCT – Fundação para a Ciência e a Tecnologia, under the projects PEst-C/EME/UI0285/2011, PTDC/SAU-ENB/116850/2010, PTDC/CTM-NAN/112574/2009 and Programa Pessoa 2012/2013 Cooperação Portugal/França, Project no. 27306UA Porous architectures in GRAded CERamic thin films for biosensors - GRACER. The authors would also like to acknowledge CEMUP for SEM analysis and Yantai Wanhua Polyurethanes Co., Ltd for providing the thermoplastic polyurethane pellets. P. Pedrosa acknowledges FCT for the Ph.D. grant SFRH/BD/70035/2010. P. Fiedler acknowledges the German Federal Ministry of Education and Research project – 03IPT605A. P. Pedrosa and P. Fiedler both acknowledge FP7-People Marie Curie IAPP project 610950 (ANDREA) and German Academic Exchange Services for the Germany/Portugal bi-lateral project – D/57036536

Nitrogen plasma surface modification enhances cellular compatibility of aluminosilicate glass

The effect of Active Screen Plasma Nitriding (ASPN) treatment on the surface-cellular compatibility of an inert aluminosilicate glass surface has been investigated. ASPN is a novel surface engineering technique, the main advantage of which is the capacity to treat homogeneously all kind of materials surfaces of any shape. A conventional direct current nitriding unit has been used together with an active screen experimental arrangement. The material that was treated was an ionomer glass of the composition 4.5SiO2-3Al2O3-1.5P2O5-3CaO-2CaF2. The modified glass surface showed increased hardness and elastic modulus, decreased surface roughness. The incorporation of nitrogen-containing groups was confirmed using X-ray photoelectron spectroscopy. The modified surface favoured attachment and proliferation of NIH 3T3 fibroblasts

Surface modification of starch based biomaterials by oxygen plasma or UV-irradiation

Radiation is widely used in biomaterials science for surface modification and sterilization. Herein, we describe the use of plasma and UV-irradiation to improve the biocompatibility of different starch-based blends in terms of cell adhesion and proliferation. Physical and chemical changes, introduced by the used methods, were evaluated by complementary techniques for surface analysis such as scanning electron microscopy, atomic force microscopy, contact angle analysis and X-ray photoelectron spectroscopy. The effect of the changed surface properties on the adhesion of osteoblast-like cells was studied by a direct contact assay. Generally, both treatments resulted in higher number of cells adhered to the modified surfaces. The importance of the improved biocompatibility resulting from the irradiation methods is further supported by the knowledge that both UV and plasma treatments can be used as cost-effective methods for sterilization of biomedical materials and devices.I. P. thanks the FCT for providing her a postdoctoral scholarship (SFRH/BPD/8491/2002). This work was partially supported by FCT, through funds from the POCTI and/or FEDER programs, The European Union funded STREP Project HIPPOCRATES (NNM-3-CT-2003-505758) and the European NoE EXPERTISSUES (NMP3-CT-2004-500283)