Household debt and financial assets: evidence from Germany, Great Britain and the USA

Author(s):  
Sarah Brown ◽  
Karl Taylor
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohini P. Vidwans ◽  
Rosalind H. Whiting

PurposeThe purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.Design/methodology/approachA career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.FindingsDespite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.Originality/valueThis is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.


Author(s):  
Светлана Станиславовна Пиюкова

Статья посвящена рассмотрению психологических основ совместного пребывания осужденных женщин с детьми в отделениях матери и ребенка пенитенциарных учреждений различных стран. Раскрывается значение регулярных контактов осужденной женщины со своим ребенком на протяжении всего срока ее пребывания в исправительном учреждении. Характеризуется влияние ограничения контактов с матерями, находящимися в местах лишения свободы, на развитие психики их детей. Авторами статьи обосновывается роль поддержания отношений между матерями и детьми как одного из факторов, способствующих увеличению вероятности успешного воссоединения семей после освобождения женщин из мест лишения свободы. Рассматриваются существующие в настоящее время в международной пенитенциарной практике решения по созданию условий для содержания осужденных женщин с детьми в исправительных учреждениях. Характеризуются задачи отделений матери и ребенка, а также приводятся примеры из практики их организации в пенитенциарных системах США, Канады, Великобритании, Новой Зеландии, Германии и других стран. Приводятся данные исследований, свидетельствующие об эффективности работы отделений матери и ребенка. Анализируются аргументы сторонников и противников содержания осужденных женщин с детьми в исправительных учреждениях. Обосновывается тезис о необходимости достижения баланса в удовлетворении потребностей ребенка, с одной стороны, и организации условий для совместного содержания осужденных женщин с детьми в исправительных учреждениях, принимая во внимание вопросы безопасности и серьезность правонарушений со стороны матери. The article is devoted to the examination of the psychological foundations of the joint stay of convicted women with children in the mother and child wards of penitentiary institutions in different countries. The significance of regular contacts between a convicted woman and her child throughout the entire period of her stay in a correctional institution is revealed. The influence of limiting contacts with mothers in prison on the development of the psyche of their children is characterized. The authors of the article substantiate the role of maintaining relations between mothers and children as one of the factors contributing to an increase in the likelihood of successful family reunification after the release of women from prison. The author considers the solutions currently existing in international penitentiary practice to create conditions for the detention of convicted women with children in correctional institutions. The tasks of mother and child departments are characterized, and examples from the practice of their organization in the penitentiary systems of the USA, Canada, Great Britain, New Zealand, Germany and other countries are given. Research data showing the effectiveness of the work of the mother and child departments are presented. The arguments of supporters and opponents of keeping convicted women with children in correctional institutions are analyzed. The thesis is substantiated that it is necessary to achieve a balance in meeting the needs of the child, on the one hand, and to organize conditions for the joint detention of convicted women with children in correctional institutions, taking into account the issues of safety and the seriousness of offenses on the part of the mother.


2020 ◽  
Vol 26 (4) ◽  
pp. 108-115
Author(s):  
А.B. Zimenkovsky ◽  
◽  
T.G. Gutor ◽  

Aim - the search, analysis and systematization of historical facts concerning the formation and evo-lution of the world medical standartization; severance of its certain long-standing models for the optimization of settling and introduction of the existing, and future analogs, particularly, in the clinical audit format. Material and Methods. In order to study the medical standard as a historical component the fol-lowing methods were used: bibliographic, historical, analytical and methods of systematization and comparison. Results and Discussion. As a result of the conducted research the main historical events in the world development of the medical standartization starting from 1500 up till nowadays were col-lected. In order to study the evolution of the medical standartization, the analysis of the normative documents that have regulated the process of standartization, especially the Doctor's statute(s) in Russia, Minimal standard of the medical equipment and works of the American college of surgeons, was carried out. The scientific works that initiated the introduction of the clinical audit in the Health Care system in Ukraine, Turkey, the USA and Great Britain were throroughly analyzed. Conclusions. The improvement of quality as to rendering the medical aid is a job priority in the health care systems in many countries. For that reason, the search for its optimization was and is still retrieved for many centuries. The territorial formation of medical standartization is associated with England, Russia and the USA, but the occurrence of clinical audit is connected with Ukraine, Turkey, the USA and Great Britain. The foundations of the medical standardization was lauched in 1500 year, while the clinical audit - in 1854 year. The medical standartization is a reflection of the history of development of the organization of health care system, that's why the expertness (knowl-edge) of historical stages concerning the setting and the introduction of medical standartization may give a new impulse in its improvement and development under present-day conditions of reforma-tion in the medical sphere in Ukraine. The earlier beginning of implementation of the medical stan-dartization in the health care system in different countries makes it possible to actualize its introduc-tion into the clinical audit format, that, in its turn, allows to improve the quality of rendering the medical aid. Key words: medical standartization, clinical audit, quality of medical aid


2019 ◽  
Vol 9 (1) ◽  
pp. 33-43
Author(s):  
Olesia Sadovets

AbstractIt has been substantiated that Academic English must be an integral component of ESL students’ study at foreign languages departments to achieve success as professionals and be ready to realize themselves in a demanding world of today. We have defined the main problem on the way to it, namely the insufficient provision of the Academic English discipline in curricula of foreign language departments or its absence. The necessity to elaborate a syllabus for Academic English discipline being taught throughout all the course of study has been substantiated. Educational programs of Academic English in a number of foreign educational establishments of Great Britain, the USA, Canada and Australia have been analyzed and their defining features have been outlined. Strategies and conditions for effective teaching of Academic English have been characterized. It has been defined that in general, in spite of slight differences in the topics covered by different EAP programs, all of them are aimed at: developing strategies and vocabulary for reading and understanding academic texts; finding, understanding, describing and evaluating information for academic purposes; developing active listening and effective note-taking skills; building on language skills to describe problems and cause-and-effect; gathering a range of information, using the skills learned, to integrate it into a written report; engaging in peer-to-peer feedback before finalising one’s piece of academic work. Requirements for students’ achievements at the end of the course have been determined. As a basis for Academic English syllabus elaboration has been chosen a course by M. Hewings and C. Thaine (upper-intermediate and advanced levels). On its basis we have defined units to be covered by the course as well as skills to be developed. Recommendations as to better and more efficient teaching of the discipline have been outlined.


2020 ◽  
Vol 29 (1) ◽  
pp. 5-24
Author(s):  
Vaskrsija Janjić

Many plants cause dermatosis in the human population, thus presenting an everyday problem for dermatologists and allergologists around the world. To this day it is still not known how common are plant-induced dermatosis. It is estimated that around 334 million people worldwide, or 3.5% of the world population, is affected by dermatosis each year. The onset of dermatitis is most common in the early childhood. Around 20% of children in Great Britain and 10% in the USA are affected by different types of dermatosis. It is believed that around 10,000 plant species can cause dermatosis in humans. Phytodermatosis are dermatosis caused by plants. They are usually induced by direct contact with a plant, but can also occur without a direct contact or be activated by the sun. Dermatosis which occur without a direct contact with the plant are observed in those cases where certain perfumes, cremes or other cosmetic products are used. Some cosmetic products contain substances such as eugenol, isoeugenol, cinnamaldehyde, colophonium, turpentines and other substances which originate from plants. Similarly, lichens, which are not plants, but organisms resulting from a fungi and algae symbiosis, produce usnic acids, which are most commonly used in sun protection products.


2017 ◽  
Vol 7 (4) ◽  
pp. 98-102
Author(s):  
Oleh Duka

Abstract In the article, some countries’ experience in organizing professional training and activities of probation officers has been analyzed. Based on comparative analysis of activities of the Probation Institute abroad, it has been determined that probation service has different functional and organizational features in individual countries. For instance, probation service in different countries is subordinate to different agencies. Thus, probation service in Great Britain, Denmark, Japan, Finland, Norway, Latvia, the Czech Republic and Estonia is under the control of the Ministry of Justice; in the USA, Germany, Hungary, it is subordinate to the judiciary; in the Netherlands – public prosecutor’s office; in Sweden – prison authorities; in Singapore, probation service is under the guidance of the Ministry of Community Development and Sports. Another difference consists in the fact that in some countries the law defines probation as punishment (Sweden, Finland, Latvia), whereas in other countries it refers to some criminal measures (Great Britain), exemption from punishment (Estonia) or is not determined at all (the USA). Despite the differences, the goals and means of achieving them in each probation service are similar in the context of criminal law. The approaches to professional training of probation officers have been analyzed and relevant conclusions have been drawn regarding organization of probation officers’ professional training in Ukraine. In particular, work with offenders should be performed by highly qualified specialists who have a degree and who have passed specialized training courses in educational institutions subordinate to probation authorities. It is important that the content of probation officers’ professional training should be constantly updated, taking into account new approaches and methods of working with convicts, which are recognized as effective.


2017 ◽  
Vol 6 (2) ◽  
pp. 178-182
Author(s):  
Alexander Ivanovich Repinetskiy

The paper is devoted to history of childrens home 25 established in 1946 on the territory of the Kuibyshev Region. Children of Russian emigrants living in Austria were accommodated there. These children were transferred to representatives of the Soviet authorities by the American administration. Under the terms of the agreements between the USSR, the USA and Great Britain signed at the Yalta conference (1945) people with the Soviet nationality were transferred to the Soviet Union. Children of Russian emigrants born in Austria didnt belong to this category but despite it they were transferred to the Soviet Union. Local authorities didnt know what to do with repatriated children. That is why the childrens home was established in a remote rural area; life and material conditions of its inhabitants were heavy: there was no necessary furniture or school supplies. Its tutors and staff were in a more difficult situation. Some of them lost their jobs. Some children were returned to parents. Unfortunately, available documents do not allow tracking the future of the children from this childrens home.


2019 ◽  
Vol 21 (3) ◽  
pp. 470-502
Author(s):  
Alexander P Strakhov

The article examines the experience of combating corruption in Great Britain, India, Singapore and the US. Despite all the differences, these countries have a common trait that was formed in the course of their historical development: they all share certain elements of the Anglo-Saxon tradition in the cultural, political and legal spheres. The purpose of the research is to examine the influence of these elements on anti-corruption policies. The analysis has revealed that the countries under review apply similar approaches, institutional mechanisms and ideologies to counter and eliminate corrupt behavior, which can be attributed to the shared factor of the Anglo-Saxon tradition. At the same time, the effectiveness of the measures used to eradicate corruption largely depends on economic conditions, behavioral attitudes, behavior patterns that are historically rooted in society, etc. In this context, the cultural component is of particular importance. The aforementioned countries’ analogous anti-corruption practices and tools can substantially vary under the influence of historically established national and cultural characteristics, significantly deviating from their original British roots. In addition, success in the fight against corruption directly depends on whether certain public institutions, whose cultural and behavioral nature dictates them to resist the introduction of new anti-corruption measures, remain present.


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