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This article presents forthcoming conferences dealing with accounting issues in Europe. A conference entitled "Seminar on Manufacturing Accounting Research," sponsored by the European Institute for Advanced Studies in Management will be held on May 17-19, 1993 in the Netherlands. A seminar titled "European Financial Statement Data Bases: Methods and Perspectives" will be held in September 1993 in Italy. A conference entitled "Further Development of Accounting: Considering New Technologies and Business Structures" will be held on April 27, 1993 in Neuss, Germany.

Objectives: There is a growing consensus worldwide that palliative care needs to be both more inclusive of conditions other than cancer and to improve. This paper explores some common challenges currently faced by professionals providing palliative care for patients with either cancer or dementia across five countries. Method: One focus group (n = 7) and 67 interviews were conducted in 2012 across five countries: England, Germany, Italy, the Netherlands and Norway, with professionals from dementia, cancer and palliative care settings. Results: The interviews revealed five common challenges faced across the five countries: communication difficulties (between services; and between professionals, and patients and their families); the variable extent of structural/functional integration of services; the difficulties in funding of palliative care services; problematic processes of care (boundaries, definitions, knowledge, skills and inclusiveness) and, finally, time constraints. Conclusion: These are not problems distinct to palliative care, but they may have different origins and explanations compared to other areas of health care. This paper explored deeper themes hidden behind a discourse about barriers and facilitators to improving care. [ABSTRACT FROM AUTHOR]

Making and applying the European Spatial Development Perspective (ESDP) is an example of `Europeanization'. Europeanization is the outcome of the interaction between actors with various motivations. in the case of the ESDP process, these motivations reflect the spatial planning traditions and the institutional set-ups of the relevant actors. As a preliminary, the paper describes the ESDP. It then analyses the motivations, reflecting as they do their spatial planning traditions and institutional set-ups, of four key actors without whom the ESDP would not have been what it is: France, the Netherlands, Germany and the European Commission. The paper ends with a discussion of the prospects of European spatial planning after enlargement. [ABSTRACT FROM AUTHOR]

The paper questions the view of a narrow connection between global constraints and internal policy choices of European nation states according to which 'Deregulation' and the reduction of state expenditure are seen as the only possibilities that decision-makers in labour market and social policy have at their disposal. Theoretically, it is argued that countries with relatively high taxes can remain attractive for international capital as long as they offer a highly qualified labour force able to produce high quality commodities. Different productivity levels then correspond with a spectrum of post-Fordist growth strategies the ends of which are characterised as 'capital-oriented flexibility' and 'negotiated flexibility'. Empirically, the paper interprets recent reforms of labour markets and welfare states in the Netherlands, the UK, Sweden, Spain, and Germany. [ABSTRACT FROM AUTHOR]

Interest in the topic of termination of life has been growing for 2 decades. After legalisation of active euthanasia and assisted suicide (EAS) in the Netherlands in 2002, movements to implement similar laws started in other European countries. However, many people objected to legalisation on the basis of the experiences in the Netherlands and as a matter of principal. This selected and focussed review presents the theoretical discussions about EAS and describes the respective parliamentary discussions in Germany and the data and experiences in the Netherlands. It also considers people with mental disorders in the context of termination-of-life services. So far, only a few European countries have introduced legislation on EAS. Legalisation of EAS in the Netherlands resulted in an unexpectedly large increase in cases. The number of people with mental disorders who terminate their lives on request remains low. Experience from the Netherlands shows that widening criteria for EAS has problematic consequences. Termination of life on request, which a subgroup of people support, is a matter of ongoing debate. Because of several problematic aspects, including ethical considerations, only a few countries in the world allow active euthanasia or assisted suicide. Even if euthanasia is well regulated, legalising it can have problematic consequences that are difficult to control, such as an unwanted excessive increase in euthanasia cases. The well-documented experiences with the euthanasia law in the Netherlands serve as an example of what is to be expected when euthanasia is legalised. We need to pay close attention to the relationship between suicide and suicide prevention on the one hand and euthanasia acts and promotion of euthanasia on the other. Further ethical, psychological and legal research is needed. In particular, the role of palliative medicine in societies' approach to end-of-life care must be explored in much more detail. [ABSTRACT FROM AUTHOR]

Understood as a philosophy counselling group rights and concomitant public policies undertaken by governments to preserve and enhance group identities, multiculturalism has little purchase in European immigrant integration debates. However, based on interviews with various actors engaged in policies that affect immigrants in the Netherlands and Germany, we argue that multiculturalism remains a going concern if it is understood as a problem-solving practice through which governments acknowledge and work with ethnic and religious groups to address issues of mutual concern, particularly on issues related to gender. We label this ‘multicultural governance’ and argue that it supports the principal ends of integration policy: the socialization of immigrants into prevailing national languages, norms and institutions. [ABSTRACT FROM PUBLISHER]

Economic thought has often regarded business cycles as asymmetric. This study examines the existence of asymmetries over the business cycle in seven European countries: France, Germany, Ireland, Italy, Luxembourg, The Netherlands and the United Kingdom. To analyse this issue, industrial production in these countries from 1957 to 1998 is examined, and quarterly contractions and expansions in this variable are compared. The results obtained with both parametric and non- parametric methods allow the existence of asymmetries in these countries to be questioned. [ABSTRACT FROM AUTHOR]

Green parties achieved a major breakthrough in the 1989 European elections. Who voted green in these elections? This first comprehensive comparative analysis of the green voter in Europe reveals, that, as expected, green voting is more common among the young, well-educated, and middle class, and green voters also tend to be left-wing, post-materialist and concerned about the environment and arms limitation. But these stereotypical attributes of greenness closely apply to the German and Dutch Greens only: green voters in other countries comply far less, if at all, with this socio-demographic profile. The one pervasive predictor is environmental concern, which is dominant in Britain, France, Belgium and Ireland. It is rather less important in Germany and the Netherlands where post-materialism and a left-wing orientation are more prevalent instead. The basis of green voting is thus rather less narrow than previously thought. The sharper delineation of support for the German Greens has contributed to a relatively stable green vote in the past, but the potential for attracting other sectors of the electorate are clearly very limited. Green parties in most other countries appear to be able to attract votes from a wider spectrum of the population but the commitment of these voters is likely to be far more volatile. [ABSTRACT FROM AUTHOR]

How do European policies affect national policy-making patterns and problem-solving capacity, and to what extent do national policy-makers seek to influence European politics? In particular, what impact does European road haulage policy have on national policy within the context of the Single Market Programme (SMP)? How can the domestic policy response of four member states - Britain, the Netherlands, Germany and Italy - be explained with respect to the national policy background, problem-solving approach, policy instruments, and patterns of interest intermediation? While the policy responses of Britain and the Netherlands reveal congruence and confirmation, those of Germany and Italy indicate respectively change and resistance. [ABSTRACT FROM AUTHOR]