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This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most appropriate; there is also no consensus among the four countries about each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting systems. It is also clear that, in the fundamental context and content of the reforms, the UK is the striking exception. [ABSTRACT FROM AUTHOR]

The article reports on the results of a study conducted by Thomson Reuters concerning the impact of research papers from China. The results found out that the research paper outputs from the country went high from 20,000 in 1998 to almost 112,000 in 2008. It mentions that China is now set to overtake the U.S. in research output within the next decade and has overtaken Great Britain, Germany and Japan in 2006.

Objective This paper examines how negative experiences with the health-care system create a lack of confidence in receiving medical care in seven countries: Australia, Canada, Germany, the Netherlands, New Zealand, the United Kingdom, and the United States. Methods The empirical analysis is based on data from the Commonwealth Fund International Health Policy Survey 2007, with nationally representative samples of adults aged 18 and over. For the analysis of the experience of cost barriers and confidence in receiving medical care, we conducted pairwise comparisons of group percentages as well as country-wise multivariate logistic regression models. Results Individuals who have experienced cost barriers show a significantly lower level of confidence in receiving safe and quality medical care than those who have not. This effect is most pronounced in the United States, where people who have foregone necessary treatment because of costs are four times as likely to lack confidence as individuals without the experience of cost barriers (adjusted odds ratio 4.00). In New Zealand, Germany, and Canada, individuals with the experience of cost barriers are twice as likely to report low confidence compared with those without this experience (adjusted odds ratios of 1.95, 2.19 and 2.24, respectively). In the Netherlands and UK, cost barriers are only a marginal phenomenon. Conclusions The fact that the experience of financial barriers considerably lowers confidence indicates that financial incentives, such as private co-payments, have a negative effect on overall public support and therefore on the legitimacy of health-care systems. [ABSTRACT FROM AUTHOR]

Most of the existing studies on the international capital market are based on a segmented market approach. This approach treats the different national capital markets as separated entities, hardly related to each other. For this reason (under the assumption of market segmentation), comparable capital assets may differ in their return on different national markets. Although market segmentation enjoys a surprisingly large following, it is not the only possible interpretation of the international capital market. The alternative hypothesis, i.e., that prices of capital assets in the international capital market behave as if there is one multinational perfect capital market, should be considered. The one market hypothesis has the advantage of being consistent with much of the accepted economic theory. Also the one market hypothesis is unambiguous where market segmentation can stand for any number of specific imperfect market formations. Market segmentation is widely accepted as the only possible structure of the international capital market. Different currency areas, separated political organizations and trade barriers have been given as a priori evidence for the segmentation of the international capital market. This, however, is not necessarily the case. An examination of the behavior of capital asset prices reveals that the price behavior is consistent with the one market hypothesis. It should be noted, however, that a certain body of data can be consistent with both the one market hypothesis and any one of several specific forms of market segmentation. But as the main theme of this study is to show the validity of the one market approach to the multinational equity market, it is sufficient to show that one cannot reject the one market hypothesis with regard to this market. [ABSTRACT FROM AUTHOR]

An economic model was developed to estimate the cost of negative pressure wound therapy with instillation and dwelling of a topical wound solution vs control therapies. Economic model inputs were means derived from the results of a recently published systematic review and meta‐analysis of 13 comparative studies of negative pressure wound therapy with instillation. Means across studies comprising complex acute and chronic wounds for negative pressure wound therapy‐instillation vs control (negative pressure wound therapy without instillation, gauze dressings, or gentamicin polymethylmethacrylate beads) groups were 1.77 vs 2.69 operating room visits (P =.008) and 9.88 vs 21.80 therapy days (P =.02), respectively. These inputs plus hospital cost data were used to model costs for the United States, Germany, and the United Kingdom. For the United States, Germany, and United Kingdom, respectively, economic model estimates of total potential per patient savings were $33 338, €8467, and £5626 for negative pressure wound therapy‐instillation group vs control, based on assumed number of OR visits during therapy, cost of therapy system, and length of therapy. Model results showed an overall potential cost‐savings with negative pressure wound therapy‐instillation vs control, based on fewer OR visits and shorter therapy duration as reported in the published systematic review and meta‐analysis. [ABSTRACT FROM AUTHOR]

This article applies principal component analysis to decompose transnational terrorism during 1970-2007 into common (worldwide) and idiosyncratic (country-specific) factors. Regardless of alternative thresholds and filtering procedures, a single common factor is related to individual countries' transnational terrorist events. Based on a conventional criterion, Lebanon's transnational terrorism is the key common driver of global transnational terrorist incidents. With a more conservative criterion, four additional countries-United States, Germany, Iraq, and the United Kingdom-are core countries in explaining cross-sectional correlation across 106 countries' transnational terrorism. The analysis shows that there is a marked cross-sectional dependence among transnational terrorist incidents worldwide. [ABSTRACT FROM AUTHOR]

ACADEMIC EMERGENCY MEDICINE 2011; 18:1358-1370 © 2011 by the Society for Academic Emergency Medicine Abstract The maturation of emergency medicine (EM) as a specialty has coincided with dramatic increases in emergency department (ED) visit rates, both in the United States and around the world. ED crowding has become a public health problem where periodic supply and demand mismatches in ED and hospital resources cause long waiting times and delays in critical treatments. ED crowding has been associated with several negative clinical outcomes, including higher complication rates and mortality. This article describes emergency care systems and the extent of crowding across 15 countries outside of the United States: Australia, Canada, Denmark, Finland, France, Germany, Hong Kong, India, Iran, Italy, The Netherlands, Saudi Arabia, Catalonia (Spain), Sweden, and the United Kingdom. The authors are local emergency care leaders with knowledge of emergency care in their particular countries. Where available, data are provided about visit patterns in each country; however, for many of these countries, no national data are available on ED visits rates or crowding. For most of the countries included, there is both objective evidence of increases in ED visit rates and ED crowding and also subjective assessments of trends toward higher crowding in the ED. ED crowding appears to be worsening in many countries despite the presence of universal health coverage. Scandinavian countries with robust systems to manage acute care outside the ED do not report crowding is a major problem. The main cause for crowding identified by many authors is the boarding of admitted patients, similar to the United States. Many hospitals in these countries have implemented operational interventions to mitigate crowding in the ED, and some countries have imposed strict limits on ED length of stay (LOS), while others have no clear plan to mitigate crowding. An understanding of the causes and potential solutions implemented in these countries can provide a lens into how to mitigate ED crowding in the United States through health policy interventions and hospital operational changes. [ABSTRACT FROM AUTHOR]

This study examines the extent of concentration in the journal publishing industry. A number of aspects are considered: publishers, journal impacts, countries, and languages. For journals indexed in JCR from 1997 to 2009, just 0.2% of publishers produce 50% of journals and articles, and 0.3% of publishers account for the top 50% of citations, impact factors and immediacy indices. More than a half of publishers in JCR are from four countries: USA, UK, Germany and Japan. In addition, more than a half of journals come from the USA and UK. Examining the publishers' interactions in terms of buying and selling journals shows the extent of change by acquisition, and the acquisition links between publishers. The findings confirm that the international market of journal publishing is essentially dominated by a few publishers. [ABSTRACT FROM AUTHOR]

Background: Australian adults reportedly have poor oral health when compared to 28 other OECD countries. The Australian ranking was based on edentulism and caries experience data from selected age groups that apparently were collected in 1987–88. The objective of this study was to compare the oral health of Australian adults with that of three other western countries that have comprehensive oral health survey data. Methods: Published data were obtained from the NHANES 2003–2004, the Fourth German Oral Health Study 2005 and the UK Adult Dental Health Survey 1998. Data from the Australian NSAOH 2004–06 were analysed to generate comparable age-specific estimates using nine dental clinical indicators, two measures of oral hygiene behaviour and two of dental attendance. Results: Australia had the best oral health based on two clinical indicators, was equal first on three indicators and ranked second in the remaining clinical indicators. Australia ranked first or second based on dental flossing, use of mouthwash and frequency of dental attendance. Conclusions: The oral health of the Australian adult population was among the best of the four nations studied. [ABSTRACT FROM AUTHOR]

Using a newly-created data set which measures legal change over time, the authors present evidence on the evolution of labour law in France, Germany, India, the United Kingdom and the United States. Their analysis casts light on the claim that "legal origin" affects the content of labour law regimes. While some divergence between common law and civil law countries is found at the aggregate level, a more complex picture emerges from consideration of specific areas of labour law. The authors discuss the potential significance of this relatively new measurement-based approach to understanding the forces that shape the evolution of labour law. [ABSTRACT FROM AUTHOR]

For France, Germany, the U.K. and the U.S. for the period from 1994 to 2001, this study explores empirically the association between valuation errors from a standard empirical application of the residual income valuation model and violations of the clean surplus relationship (dirty surplus accounting flows). Motivated by concern that the effect of dirty surplus accounting on the applicability of accounting-based valuation models might vary across accounting regimes, the study also documents differences across pairs of countries in the relationship between valuation errors and dirty surplus flows. The study finds some weak evidence of predicted relationships between valuation errors and dirty surplus flows in the U.S., but finds little evidence of such relationships elsewhere. There is some limited evidence of cross-country difference in the relationship between valuation errors and dirty surplus flows, mostly involving the U.S. [ABSTRACT FROM AUTHOR]

The relationship between sex role stereotypes and characteristics perceived as necessary for management success was examined among 497 male and 328 female management students in the U.S., Great Britain and Germany. Three forms of the 92-item Schein Descriptive Index were used to define sex role stereotypes and characteristics of successful managers. The results revealed that males in all three countries perceive that successful middle managers possess characteristics, attitudes and temperaments more commonly ascribed to men in general than to women in general. The pattern of results among females varied across cultures. German females sex type the managerial position to almost the same degree as the males. British females also sex type the managerial position, but to a lesser extent than their German counterparts. U.S. females do not sex type the managerial position, but see women and men as equally likely to possess characteristics necessary for managerial success. The implications of these outcomes for the advancement of women in management worldwide are discussed. [ABSTRACT FROM AUTHOR]

The article examines the economic theory of hostile takeovers and assesses the impact of the regulatory systems on efficiency of mergers. It discusses the company law in Great Britain which encourages hostile bids, and compares it with company laws in the U.S. and Germany. It comments that the beneficial effects of shareholder-oriented company law and hostile takeovers in increasing wealth, corporate discipline and efficiency have not been proved.

Treatment with new and/or innovative drugs with uncertain safety and efficacy profile is associated with substantial ethical concerns. The main objective of this paper is to present guidance on the use of such drugs contained in: (i) major international codes and guidelines pertaining to medical ethics and biomedical research; (ii) national codes of medical ethics and professional conduct of the USA, Canada, Australia, New Zealand, the UK, Ireland, France and Germany. Out of the four international codes and guidelines analysed, only the Declaration of Helsinki addresses the question of the use of unproven drugs. Among national codes, only two (USA and New Zealand) explicitly allow for use of new or innovative drugs. Moreover, treatment with unproven drugs seems to be permissible under the French code, though this is not stated explicitly. The remaining codes do not contain any articles on the use of new and innovative drugs. An update of existing articles, as well as the addition of new guidelines to the codes, should be considered in view of the rapid pace of development and introduction to clinical practice of new drugs. This work is relevant to innovative off-label applications of approved drugs and expanded access to investigational drugs., (© 2018 The British Pharmacological Society.)