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There is a substantial body of work emerging currently, seeking to address the problems caused by the economic model that has dominated the world for the last several hundred years - not least the negative impacts on the environment and sustainable health of the biosphere. This book adds to that body of literature, and brings an interesting new set of ideas into play. The author offers an approach to the philosophies and politics of nature based on a reinterpr

Abstract
As a fundamental instrument of financial capitalism the today's IFRS system of accounting is not only totally unsuitable for the needs of a new ecological world but also represents a serious menace for the development of a sound economic system. The goal of this article is to explain the main reasons for this criticism and to suggest some elements of reconstruction of the today's accounting system with a new international environmental accounting to be promoted by the European Union.

ABSTRACT
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the "dynamic" or second stage of capitalist accounting, at least in continental Europe.
If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875–1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and early 20th centuries such as Simon, Rieger and Schmalenbach.
This new theory was needed to justify a new law favoring shareholders in a hurry for returns on their investments rather than company creditors. It also defeated the ideology of public finance and patrimonial (or static) theories of accounting. This new theory preceded the law which promulgated the new approach and clearly defended the private interests of shareholders as opposed to those of the public in the strict sense. It appears to contradict Watts and Zimmermann's basic hypothesis of the «theory of market excuses». Agency theory seemingly does not to apply either, for the new theory was proposed by managers allied to shareholders, specifically those «hurried shareholders", against creditors. This is why a kind of «theory of alliance» appears to be more consistent with these developments. The main reasons for developing the new accounting theory were linked to the issue of dividends. It was necessary to find an accounting approach which would allow the distribution of dividends at the very beginning of an investment cycle. It was also intended to find an accounting approach which would ensure that profits were distributed as evenly as possible throughout the entire investment cycle and among the different shareholders who had financed the investment.
Hence, the second stage of the capitalist accounting development was not connected to measure of performance or information problems (monitoring and bonding) but seems to have been caused by the need to regulate profits and dividends in the interests of managers and shareholders. However, as this change took place within the framework of prudence, it was impossible, at that stage of capitalist accounting, to achieve a perfect smoothing of the rate of accounting profit. The solution to this problem was only to be found at the end of the 20th century with the onset of the third or actuarial stage and the "discovery" of fair value.

En tant que constats, la résilience et la vulnérabilité ne sont que les termes qui rendent compte d'aspects particuliers des conduites. En tant que modèles d'action, ils représentent deux profils d'intervention propres à faciliter l'adaptation de l'individu à son milieu. Pour être opérationnels, ils sont néanmoins tenus de s'inscrire dans un faisceau d'autres notions qui s'organisent progressivement entre elles pour atteindre cet objectif. Le concept de résilience vise la culture et la mise en œuvre des capacités du sujet et celui de vulnérabilité, la détection et la correction d'handicaps possibles. Tous les deux ne peuvent être lus en psychogérontologie que dans le cadre d'un vieillissement tel qu'il est envisagé actuellement. Ils couvrent des facteurs de protection et de risque. Ils sont eux-mêmes sous-tendus par d'autres notions, telles la prise de conscience et la réactance psychologique, qui peuvent justifier leur dynamique.

La spécification de chaque discipline soignante est essentielle à la mise en place et à la maîtrise d'une conduite de soins et de traitements de haut niveau. Elle suppose souvent le partage d'un savoir commun, qui peut être revendiqué en son entier par chacune de ces disciplines. Il est donc justifié d'en établir la mesure pour éviter des frictions inévitables entre ses usagers et assurer la cohérence du développement de leurs rôles respectifs. C'est dans cet esprit qu'est discutée ici la place des déterminants du savoir psychologique utile à la pratique du psychogérontologue et du gériatre.

Part I. The reconstruction of accounting and economics presentation of twelve basic proposals for the new care/TDL accounting model -- Presentation of some misleading solutions conceived by capitalists and their allies -- Application of the care/TDL model at micro and macro levels: towards a new national system of accounts -- Part II. Toward a new governance of firms and nations -- The axiomatic of a new type of governance of firms: the ITCH -- The originality of the ITCH: comparison with alternative models -- Towards a reform of constitutions and of legislative powers with the ITCH.