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Introduction: We report an investigation on collaboration practices in research papers published in the most prestigious English-medium astrophysics journals. Method: We propose an evaluation method based on three numerical indicators to study and compare, in absolute terms, three different types of collaboration (international, national and local) and authors' mobility on the basis of co-authorship. Analysis: We analysed 300 randomly selected research papers in three different time periods and used the student's t-test to determine whether the paired two-sample differences observed were statistically significant or not. Results: International collaboration is more common than national and local collaboration. International, national and local authors' mobility and intra-national collaboration do not seriously affect the indicators of the principal levels of collaboration. International collaboration and authors' mobility are more relevant for authors publishing in European journals, whereas national and intra-national collaboration and national mobility are more important for authors publishing in US journals. Conclusions: We explain the observed differences and patterns in terms of the specific scope of each journal and the socio-economic and political situation in both geographic contexts (Europe and the USA). Our study provides a global picture of collaboration practices in astrophysics and its possible application to many other sciences and fields would undoubtedly help bring into focus the really big issues for overall research management and policy.

Using the InCites tool of Thomson Reuters, this study compares normalized citation impact values calculated for China, Japan, France, Germany, United States, and the UK throughout the time period from 1981 to 2010. InCites offers a unique opportunity to study the normalized citation impacts of countries using (i) a long publication window (1981 to 2010), (ii) a differentiation in (broad or more narrow) subject areas, and (iii) allowing for the use of statistical procedures in order to obtain an insightful investigation of national citation trends across the years. Using four broad categories, our results show significantly increasing trends in citation impact values for France, the UK, and especially Germany across the last thirty years in all areas. The citation impact of papers from China is still at a relatively low level (mostly below the world average), but the country follows an increasing trend line. The USA exhibits a stable pattern of high citation impact values across the years. With small impact differences between the publication years, the US trend is increasing in engineering and technology but decreasing in medical and health sciences as well as in agricultural sciences. Similar to the USA, Japan follows increasing as well as decreasing trends in different subject areas, but the variability across the years is small. In most of the years, papers from Japan perform below or approximately at the world average in each subject area. [ABSTRACT FROM AUTHOR]

The level of UK corporate debt directly affects financial stability in the United Kingdom because a significant amount of the exposure of the UK financial system is to UK corporates. Our paper provides a comparison of the determinants of corporate debt in the United States, the United Kingdom, France and Germany. The comparison serves to benchmark our findings about the determinants of UK corporate debt. In addition, the UK financial sector is significantly exposed to the corporate sectors in the United States, Germany and France. The model assesses the contribution of investment, acquisitions, cash flows and market-to-book values to the determination of debt, and also the tendency of debt to revert to its optimum level. Debt was found to be positively related to the financing needs of the firm, and the optimum level of debt to be negatively related to the market-to-book ratio. This casts some light on the procyclicality of debt. [ABSTRACT FROM AUTHOR]

Interest in higher education institutions (HEIs) as instruments for development has increased in recent years. The main objective of this paper is to address the contribution of HEIs to development through their missions, models, and challenges. With this purpose, we perform a historical analysis and characterise higher-education systems through the perspective of university models and missions, noticing relevant aspects regarding the evolution of this institution over time, as well as the transformations undergone. We also consider the main challenges that current higher education systems face in the 21st century. As methodological approaches, we carry out a literature review complemented by a comparative analysis based on data from the higher education systems of ten European countries. The findings show that HEIs can contribute to development through their missions, which are related to the models of higher education. Their first mission (teaching) contributes to improving human capital and attracting highly qualified people to their regions; the second mission (research) improves scientific knowledge which can foster innovative activities; and the third mission (community service) acts as a link between research and business, including patents, business incubators, and collaboration agreements. We also conclude that the challenges of higher education in the 21st century can be categorised essentially in three main areas: (1) globalisation and massification of higher education, as well as the internationalisation of HEIs' missions and diversification of the educational supply to attract new students; (2) new technologies related to the digitalisation of teaching and distance learning; and (3) higher education entrepreneurship, showing the importance of university-company relationships. This paper provides a global setting for a reflection on the role of HEIs in the 21st century, given their connection with society and the need for a more effective contribution to socio-economic development.

In recent years, various revelations about government malfeasances have highlighted the vulnerability of civil society actors who work on surveillance by intelligence agencies. Simultaneously, new technologies and overburdened state oversight bodies clarify how relevant citizen scrutiny of intelligence is. Both of these factors have led to the emergence of scrutiny by civil society actors as a research subject. This paper contributes to such scholarship by presenting data collected through surveys addressed at journalists and professionals from civil society organisations (CSOs) in France, Germany, and the UK to comparatively characterize the forms, scope, and constraints of the scrutiny they perform. Indicated differences across countries highlight variances in the practices of civic intelligence oversight. These variances indicate that there is room to manoeuvre for civic forms of holding intelligence agencies to account, counteracting the primacy of security and the secrecy of intelligence. Yet, similarities of civic oversight practitioners’ perspectives across all three countries are also distinct and informative; in particular, across all three countries, journalists and CSO professionals who work on surveillance by intelligence agencies worry they are under surveillance themselves and express dissatisfaction with safeguards at work. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to identify the special features of the governance structures of research universities in four western countries: the United States, Germany, the United Kingdom and France. Conceptual framework was laid out as groundwork of the paper. Scholarly work of known authors in higher education governance was reviewed with major features of the governance of the research universities of these countries identified and discussed with reflection of the conceptual framework. It was found in common that major research universities have (1) governance structure with responsibilities of components specifically defined; (2) distinct separation of business affairs and academic work; (3) good collaboration among the entities of their governance structure; and (4) great respect for academic freedom and independence.

In some institutions of higher learning, one of the approaches to successful governance is through student assessment of teachers, dubbed Student Assessment of Faculty or Student Evaluation of Teaching and extensively used in the United States of America (USA). In schools and colleges, the usual largest bloc and primary stakeholders are the students. Students should therefore assess teachers for the purpose of improving the system for all stakeholders including themselves. Teaching is a service in a marketing framework and where it is offered, the buyer is in the best position to assess the offering for better performance. This paper advocates for student assessment of their teachers at the end of each teaching cycle and suggests a basket of approaches to reduce the dissonance that accompanies the exercise where applied. A template is suggested in the paper.

This paper analyses a longitudinal dataset on legal protection of shareholders over a 36 year period, 1970–2005, for four advanced countries, the UK, France, Germany and the USA. It examines two aspects of the legal origin hypothesis—whether shareholder protection is higher in the common law countries (UK and USA) than in the civil law countries (France and Germany) and whether shareholder protection matters for stock market development in the short and long runs. It also examines the ‘causation’ issue and the ‘endogeneity’ problem—whether greater shareholder protection leads to stock market development or whether stock market development leads to changes in law. The paper casts serious doubt on the validity of the basic theses of the Anglo Saxon legal and developmental model. [ABSTRACT FROM PUBLISHER]

This paper describes an EU-funded project under the Training and Mobility of Researchers (TMR) Programme, with a particular emphasis on the Oxford-based part. Involving six European universities, the overarching investigation was concerned with the tensions between standardization and tradition in education. In Oxford the focus was on aspects of EU education and training policy in four Member States: the United Kingdom, German, Sweden, and France. The paper describes the research undertaken and its outcomes, using the project as an example of EU funding programmes. [ABSTRACT FROM AUTHOR]

Objective: To assess rates of traversing barriers to care to access optimal clinical outcomes in people with migraine internationally. Background: People in need of medical care for migraine should consult a health care professional knowledgeable in migraine management, obtain an accurate diagnosis, and receive an individualized treatment plan, which includes scientific society guideline-recommended treatments where appropriate. Methods: The Chronic Migraine Epidemiology and Outcomes-International (CaMEO-I) Study was a cross-sectional, web-based survey conducted from July 2021 through March 2022 in Canada, France, Germany, Japan, the United Kingdom, and the United States (US). Respondents who met modified International Classification of Headache Disorders, 3rd edition, criteria for migraine and had Migraine Disability Assessment Scale (MIDAS) scores of ≥ 6 (i.e., mild, moderate, or severe disability) were deemed to need medical care and were included in this analysis. Minimally effective treatment required that participants were currently consulting a health care professional for headache (barrier 1), reported an accurate diagnosis (barrier 2), and reported use of minimally appropriate pharmacologic treatment (barrier 3; based on American Headache Society 2021 Consensus Statement recommendations). Proportions of respondents who successfully traversed each barrier were calculated, and chi-square tests were used to assess overall difference among countries. Results: Among 14,492 respondents with migraine, 8,330 had MIDAS scores of ≥ 6, were deemed in need of medical care, and were included in this analysis. Current headache consultation was reported by 35.1% (2926/8330) of respondents. Compared with the US, consultation rates and diagnosis rates were statistically significantly lower in all other countries except France where they were statistically significantly higher. Total appropriate treatment rates were also statistically significantly lower in all other countries compared with the US except France, which did not differ from the US. All 3 barriers were traversed by only 11.5% (955/8330) of respondents, with differences among countries (P < 0.001). Conclusions: Of people with migraine in need of medical care for migraine, less than 15% traverse all 3 barriers to care. Although rates of consultation, diagnosis, and treatment differed among countries, improvements are needed in all countries studied to reduce the global burden of migraine. Trial registration: NA. [ABSTRACT FROM AUTHOR]

The article reports on the effects of accounting diversity on the financial ratios and stock market valuation of the accounting data given by companies in France, Germany, and Great Britain. Also, the effectiveness of the European Union's efforts to lower diversity in accounting standards is looked at. Using a capital markets strategy and creating capital-markets-based measures for diversity in the accounting measurement practices the effects of measurement differences are discussed. The EU directives include minimizing the choices in accounting measurement principles, requirement of a specified set of annual report disclosures, and emphasis of the true and fair view in comparability and transparency.

ABSTRACT European labour markets have undergone several important innovations over the last three decades. Most countries have reformed their labour markets since the mid-1990s, with the liberalization of fixed-term contracts and temporary work agencies being the common elements to such reforms. This paper investigates the existence of a change in the dynamic behaviour of the aggregate employment for major European Union countries - France, Germany, Italy and Spain. According to our results, partial labour market reforms have made the response of the aggregate employment to output shocks larger and quite comparable to that found for the UK - the most flexible labour market in Europe since the Thatcher reforms. [ABSTRACT FROM AUTHOR]

The historical fertility transition is the process by which much of Europe and North America went from high to low fertility in the nineteenth and early twentieth centuries. This transformation is central to recent accounts of long-run economic growth. Prior to the transition, women bore as many as eight children each, and the elasticity of fertility with respect to incomes was positive. Today, many women have no children at all, and the elasticity of fertility with respect to incomes is zero or even negative. This paper discusses the large literature on the historical fertility transition, focusing on what we do and do not know about the process. I stress some possible misunderstandings of the demographic literature, and discuss an agenda for future work. (JEL I12, J13, N30) [ABSTRACT FROM AUTHOR]

This paper makes three contributions. First we present a technique by which the monetary transmission mechanism of Germany, France, the UK and the Eurozone can be decomposed into its component cycles, compared across economies and across time. As a result, we found that the individual data generating processes have varied over time. Second we show that Germany has now converged on the rest of Europe and not vice versa, although Germany had dominated monetary policy making in Europe for many years. Third, we show that the UK as an outsider has behaved like a peripheral EMU country, even when EMU was not in place. In other words, the transmission mechanisms of Germany and the UK were fundamentally different. Hence, when that German monetary policy dominated Europe in a way that was not in line with the rest of Europe, never mind the UK, it is no surprise that the UK eventually left the ERM (1992). The current financial crisis may enforce the trend of convergence of the transmission mechanism. But there have been signs of a divergence between core and periphery, to some extent involving the UK, so this general convergence, as opposed to tighter convergence in the core, may not last. [ABSTRACT FROM AUTHOR]

The paper reviews theory and evidence on the ways in which regulation affects productivity outcomes. In a context of endogenous growth, it is argued that traditional measures of compliance costs miss the potentially most important impacts of regulation on productivity which occur through changes in incentives to invest and to innovate. Recent attempts to measure cross-country variations in the strength of product-market and employment regulation are considered and some weaknesses are highlighted. Nevertheless, consistent with endogenous growth models, there appears to be quite strong evidence that regulations which inhibit entry into product markets have an adverse effect on TFP growth in OECD countries. Although there are some discrepancies in the evidence, on most measures the UK appears lightly regulated relative to France and Germany, and this may have contributed to a reduction in the recent past in the UK's TFP gap. [ABSTRACT FROM AUTHOR]

The thesis of this paper is that governments of some otherwise enlightened states are increasingly fearful of acknowledging the restraints imposed on them by existing international law. They are also reluctant to enter into new commitments by way of international conventions that would expand the reach of international law. The paper asks whether these fears are based on a true understanding of international law or on some distorted view of it. It will draw comparisons and some contrasts between Australia and the United States in their reactions to a number of recent events as well as to some enduring situations of contemporary relevance. Had time (and the limits of my research) permitted, one might also have examined public attitudes toward international law in China, Japan, and Russia in this context, where similar fears appear to be entertained. France, Germany, Italy, and the United Kingdom, also enlightened states, appear by contrast to belong to a group more dedicated to international law. As Robert Kagan has recently remarked, the experience of two world wars at close quarters, and the formation of the European Union, have made the European countries more dedicated to process, where the United States is more interested in results. [ABSTRACT FROM AUTHOR]

Purpose -- The purpose of this paper is to study the effectiveness of the risk management system in the European context, especially with regard to the risk management committee, the uncertainty of the environment and company performance. In summary, it evaluates European companies listed on the stock exchange in France, Germany and the United Kingdom to determine how risk management systems influence financial companies' performance. Design/methodology/approach -- To study the effectiveness of risk management systems and their influence on performance, the large companies selected in our sample are fairly representative of the European market, according to the Dutch indices of each country (SBF 120 in France, HDAX 110 in Germany and FTSE 100 in United Kingdom).The empirical evidence is based on an international quantitative analysis, using a data set involving 320 companies listed on the stock exchange over a ten-year period from 2005 to 2014. Findings -- The results indicate that the establishment of a risk management and control system by a company positively influences its management, and its performance level and value creation also improve. The results of this study demonstrate a significant strengthening of the role of the risk management committee in the three countries. The surveillance function is reinforced, and in particular, the internal control system is accentuated. Research limitations/implications -- This study has some limitations that can form leads for future research. One of these limitations is the sample size. The authors have represented the European context by three countries that certainly constitute great European powers, but have regulations different from other countries. The company size is also a possible research element. Indeed, risk management system varies between large, small and medium-sized enterprises, so it is important to study each type of company well. Originality/value -- This study identifies the risk management committee as a mechanism of control that is highly important in the company, and it proposes an international framework that comparatively and empirically evaluates how the risk management system used in large European companies can improve their financial performance. [ABSTRACT FROM AUTHOR]

Although the health care systems in Europe are considered the global benchmark, European nations were severely affected by the coronavirus disease 2019 (COVID-19) pandemic. This manuscript aimed to examine the strategies implemented to combat the COVID-19 pandemic by France, the United Kingdom, Spain, Italy, Germany, and Russia and their outcomes in terms of the number of cases, testing, and deaths. This is the first review of its kind that extensively analyzes the preparedness, mitigation, and response strategies against the COVID-19 pandemic adopted by these nations. This paper further suggests a strategic preparedness model for future pandemics. From the analysis, we found that a decentralized approach, prompt decision-making and timely execution, coordination between local health authorities, and public participation in the implementation of strategies could substantially reduce the case fatality rate. Nations with a high percentage of gross domestic product invested in the health sector, as well as more nurses, physicians, hospital beds, intensive care unit beds, and ventilators, better managed the pandemic. Instead, nations that postponed their pandemic response by delaying tracking, tracing, testing, quarantine, and lockdown were badly affected. The lessons learned from the present pandemic could be used as a guide to prepare for further pandemics. [ABSTRACT FROM AUTHOR]

This article maps the scientific production and the contents associated with the sustainable development goals and their integration with universities during the past 21 years. Although many of the topics related to sustainable development goals (SDGs) have been addressed in different studies for decades, it is since 2015 onwards that they gained greater prominence due to the inclusion of higher education as an important actor in the fulfillment of the 2030 agenda and the United Nations SDGs. For the purpose of this paper, a bibliometric analysis of 871 papers, 535 documents in Scopus, and 336 in Web of Science (WoS) from 1998 to 2019 was performed, and the Bibliometrix analysis tool was used. The objective of this mapping is to answer the following research question: Is the integration of the Sustainable Development Goals and Universities a field of study? An analysis of the network of collaborators and trend topics in Scopus and WoS allows us to identify the concurrence and relationships of some keywords, such as sustainable development, sustainability and planning, and some background words, such as humans and global health. In another analysis, the word "higher education" is related to change. This article suggests that the integration of the Sustainable Development Goals in Universities is becoming a field of study under exploration, with a peak of production in 2016 and that has remained stable in the last three years, but thanks to the leading role assigned to Universities, intellectual production should increase in the following years.

The principal objectives of this paper are to estimate and analyse the private value of patent rights in the United Kingdom, France and Germany during the post-1950 period, and to provide and consider some implications of an index of the `quality' (or average private value) of patents. Since patent rights are seldom marketed, their private value is in general unobserved. This paper makes inferences on the value of patent rights from the economic responses of patentees. in most countries patentees must pay an annual renewal fee in order to keep their patents in force. If it is assumed that agents make renewal decisions based on the value of the patent right obtained by renewal, then data on patent renewals and renewal fee schedules contain information on the distribution of the value of patent rights. In Section I we outline a simple economic model of patent renewal decisions which, when combined with the renewal data, allows us to estimate the distribution of the private value of patent protection. Section II describes the data set and provides some simple nonparametric evidence on shifts in the patent value distribution over time. In Section III we parameterise the model, and then present and discuss the estimates. This includes some discussion of the empirical correlates of intertemporal changes in the value distribution. Section IV derives estimates of the quantiles of the distribution of the value of patent rights, and compares our results to information on both the distribution of the value of patented ideas and on the resource cost of producing them. Section V considers some implications of our results for the distinction between measures of the quantity and the value of patents. The results indicate that the average value of patents varies across countries. We also use the estimates to examine the relationship between the decline in patenting activity since the late 1960s, the simultaneous fall in patents per unit of inventive output, and the contro... [ABSTRACT FROM AUTHOR]

Purpose: The aim of this research is to investigate the positive effects of corporate social responsibility (CSR) on loyalty to retailers through trust dimensions (competence, benevolence and integrity) taking into account socio-cultural factors (social norms and collectivism) across nations. Design/methodology/approach: The authors carried out three quantitative studies (N = 948) in three countries (France, Germany and the United Kingdom [UK]). They then used structural equation modelling to test the model and hypotheses. Findings: The results show contingent positive effects of CSR perception on customer loyalty. They underscore indirect effects of CSR on loyalty through the mediation of specific dimensions of trust (competence, benevolence and integrity). The authors also identify significant moderations such that the effects of social norms on CSR and loyalty are stronger in France/Germany than in the UK. The effects of collectivism on CSR and loyalty are stronger in France than in Germany and the UK. Practical implications: Retailers can rely on CSR and trust to increase loyalty directly. When communicating CSR activities, retailers have to account for cultural differences in their main markets and adopt adjusted strategies to convince consumers about their CSR efforts. Retailers should understand the social norms of their customers in order to determine the effectiveness of disclosing CSR initiatives. Originality/value: Using a cross-cultural perspective, this article extends and enriches knowledge on the relationship between CSR, social norms and loyalty in retailing in different cultural settings. It also underscores the role of trust in building loyalty across nations. [ABSTRACT FROM AUTHOR]

In this work, a bibliometric analysis of the investigations of the last 54 years focused on the teaching of topology and its applications in the learning of other areas of knowledge was carried out. The articles that appear in the SCOPUS database were taken into account under the search criteria of the words topology and teaching, connected with the Boolean expression AND in the search field ABS. As a result, 329 articles were obtained which, based on the PRISMA methodology, were reduced to 74 papers. In them publication trends, impact of publications, citation frequencies, among others, were compared. In addition, its use was identified for learning topology at different levels of training, areas of knowledge where this discipline is most applied and strategies used to teach these applications.

The purpose is to investigate the peculiarities of the formation and implementation of the European regional security concepts of France, Germany, and Great Britain in their comparison in the historical context of the foreign policy of these states with an emphasis on the period 2014--2022. The research methodology was formed by the principles of historicism, systematicity and impartiality, general scientific methods of logic, comparative analysis, and special historical methods (historiographical analysis, historical-systemic, chronology, historical-genetic, retrospective analysis, comparative-historical). The scientific novelty lies in the study of the implementation history of the theoretical approaches of France, Germany, and Great Britain to the European regional security policy in the context of the history of their foreign policy in a comparative dimension. The transformation of three national paradigms of European security in the context of changes in the system of modern international relations in the conditions of the Russo-Ukrainian war, which actually began in 2014, was traced. Particular attention is paid to the influence of these paradigms on Ukraine's international position and changes in the system of international relations and European security. Conclusions. Th roughout the entire history of European integration, each of the three leading states of Western Europe tried to realize leadership ambitions in regional politics in their own special way, compensating for the loss of global status. France, Germany, and Great Britain represent diff erent paradigms of foreign policy -- Eurocentric, Euro-Atlantic (intermediate), and Atlantic, respectively. Th roughout the development of the EU's security policy, France and Germany played the role of apologists and initiators of reforms, while Great Britain played the role of an antagonist of integration. The process of forming the EU's foreign and security policy was reduced to the search for a compromise, which led to its incompleteness. Diff erences in views on the European integration of political elites did not allow the three states to form an eff ective regional security core without the participation of the United States. Even in the studied period of 2014--2022, marked by a sharp aggravation of the crisis of the European security system, diff erences between Great Britain, France and Germany remained insurmountable regarding the current problems of international relations. Current events related to Ukraine and the mechanisms of their resolution were no exception. Although the large-scale aggression of Russia against Ukraine in 2022 contributed to the consolidation of the views and approaches of the politicians of the vast majority of Western states regarding the need to review the system of regional policy and oppose Russian aggression, the Russo-Ukrai nian war illustrates the problems of preserving the conflictual nature of the interaction of existing European security paradigms and leaves open the question of the possibility of forming a new, eff ective comprehensive system of regional security in the short term without a final answer. [ABSTRACT FROM AUTHOR]

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]

Document Reviewers: Rudolf A. de Boer (CPG Review Coordinator) (Netherlands), P. Christian Schulze (CPG Review Coordinator) (Germany), Magdy Abdelhamid (Egypt), Victor Aboyans (France), Stamatis Adamopoulos (Greece), Stefan D. Anker (Germany), Elena Arbelo (Spain), Riccardo Asteggiano (Italy), Johann Bauersachs (Germany), Antoni Bayes-Genis (Spain), Michael A. Borger (Germany), Werner Budts (Belgium), Maja Cikes (Croatia), Kevin Damman (Netherlands), Victoria Delgado (Netherlands), Paul Dendale (Belgium), Polychronis Dilaveris (Greece), Heinz Drexel (Austria), Justin Ezekowitz (Canada), Volkmar Falk (Germany), Laurent Fauchier (France), Gerasimos Filippatos (Greece), Alan Fraser (United Kingdom), Norbert Frey (Germany), Chris P. Gale (United Kingdom), Finn Gustafsson (Denmark), Julie Harris (United Kingdom), Bernard Iung (France), Stefan Janssens (Belgium), Mariell Jessup (United States of America), Aleksandra Konradi (Russia), Dipak Kotecha (United Kingdom), Ekaterini Lambrinou (Cyprus), Patrizio Lancellotti (Belgium), Ulf Landmesser (Germany), Christophe Leclercq (France), Basil S. Lewis (Israel), Francisco Leyva (United Kingdom), AleVs Linhart (Czech Republic), Maja-Lisa Løchen (Norway), Lars H. Lund (Sweden), Donna Mancini (United States of America), Josep Masip (Spain), Davor Milicic (Croatia), Christian Mueller (Switzerland), Holger Nef (Germany), Jens-Cosedis Nielsen (Denmark), Lis Neubeck (United Kingdom), Michel Noutsias (Germany), Steffen E. Petersen (United Kingdom), Anna Sonia Petronio (Italy), Piotr Ponikowski (Poland), Eva Prescott (Denmark), Amina Rakisheva (Kazakhstan), Dimitrios J. Richter (Greece), Evgeny Schlyakhto (Russia), Petar Seferovic (Serbia), Michele Senni (Italy), Marta Sitges (Spain), Miguel Sousa-Uva (Portugal), Carlo G. Tocchetti (Italy), Rhian M. Touyz (United Kingdom), Carsten Tschoepe (Germany), Johannes Waltenberger (Germany/Switzerland) All experts involved in the development of these guidelines have submitted declarations of interest. These have been compiled in a report and published in a supplementary document simultaneously to the guidelines. The report is also available on the ESC website www.escardio.org/guidelines For the Supplementary Data which include background information and detailed discussion of the data that have provided the basis for the guidelines see European Heart Journal online., (© 2022 European Society of Cardiology This article has been co-published with permission in European Heart Journal (published by Oxford University Press on behalf of European Society of Cardiology) and European Journal of Heart Failure (published by John Wiley & Sons Ltd on behalf of European Society of Cardiology).)

This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

The increasingly efficient use of scarce resources is a central theme in the gradual transition towards a circular economy. Hazardous materials represent a category of resources that is often difficult—and potentially risky—to transport, store, or neutralize. As a result, hazardous materials are rarely included in closed material loops. The present paper analyzes HorsePower, a business concept centered around an innovative way of utilizing horse manure. Horse manure is generated in millions of tons in horse-rich countries such as the UK, Germany, and France. It is a hazardous resource, as it may spread diseases, and cannot be disposed of or landfilled economically. The content analysis of 21 semi-structured interviews carried out with different business actors participating in the HorsePower business network reveals that the success of HorsePower stems from its ability to combine the complementary capabilities and material needs of a relatively complex network of business actors including stables, sawmills, logistical service providers, and heat and power plants. Each actor receives added value; the benefits from participation are greater than the sacrifices of participation. Furthermore, the findings show that certain types of hazardous resources, when combined with resources produced by another actor, may be burned efficiently and safely in specific power plants, reducing the need for other types of fuel. The observations imply that novel approaches for effectively sharing ideas and resource needs across organizational boundaries are needed to facilitate the development of additional innovative CE business concepts, leveraging both actor-specific capabilities and intra-actor resource dependencies. [ABSTRACT FROM AUTHOR]

Progressive supranuclear palsy (PSP) and multiple system atrophy (MSA) are progressive disabling neurological conditions usually fatal within 10 years of onset. Little is known about the economic costs of these conditions. This paper reports service use and costs from France, Germany and the UK and identifies patient characteristics that are associated with cost. 767 patients were recruited, and 760 included in the study, from 44 centres as part of the NNIPPS trial. Service use during the previous six months was measured at entry to the study and costs calculated. Mean six-month costs were calculated for 742 patients. Data on patient sociodemographic and clinical characteristics were recorded and used in regression models to identify predictors of service costs and unpaid care costs (i.e., care from family and friends). The mean six-month service costs of PSP were €24,491 in France, €30,643 in Germany and €25,655 in the UK. The costs for MSA were €28,924, €25,645 and €19,103 respectively. Unpaid care accounted for 68-76%. Formal and unpaid costs were significantly higher the more severe the illness, as indicated by the Parkinson's Plus Symptom scale. There was a significant inverse relationship between service and unpaid care costs. [ABSTRACT FROM AUTHOR]