NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

his is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective

Diagnostic et traitement de la carence en fer sans anémie [Diagnosis and treatment of iron deficiency without anaemia]

Iron deficiency (ID) without anaemia frequently remains undiagnosed when symptoms are attributed to ID with anaemia. Serum ferritin is the primary diagnostic parameter, whereas <10 microg/l represent depleted iron stores, 10-30 microg/l can confirm ID without anaemia and 30-50 microg/l might indicate functional ID. In case of increased CRP or ALT, normal/elevated ferritin should be interpreted with caution. IV iron is indicated if oral iron is not effective or tolerated. At ferritin <10 microg/l, a cumulative dose of 1000 mg iron and at ferritin 10-30 microg/l, a cumulative dose of 500 mg is advised. At ferritin 30-50 microg/l a first dose of 200 mg might be considered. Ferritin shall be reassessed not sooner than 2 weeks after the last oral or 8-12 weeks after the last IV iron administration

Il sistema informativo

Il capitolo affronta il ruolo dell\u2019informazione in azienda, focalizzandosi in particolare sulle informazioni di tipo contabile, adottate ai fini del controllo preventivo e consuntivo. In questa logica viene trattata la contabilit\ue0 generale e si introducono i principi e gli schemi del bilancio d\u2019esercizio, elaborato secondo le regole del codice civile, la contabilit\ue0 analitica e la rilevazione dei costi, ai fini dell\u2019effettuazione delle scelte di convenienza aziendale, e il rendiconto finanziario, documento utilizzato per monitorare la modifica subita dalla posizione finanziaria netta. Ulteriori approfondimenti sono dedicati al controllo preventivo della liquidit\ue0, effettuato attraverso l\u2019elaborazione del budget finanziario e del budget di tesoreria, al controllo e alla rendicontazione degli impatti sociali ed ambientali generati dall\u2019attivit\ue0 aziendale (attraverso la redazione del bilancio sociale), e alle diverse tipologie di indicatori, di tipo contabile ed extra-contabile, che l\u2019azienda pu\uf2 adottare per il monitoraggio della propria performance. Attribuzione delle parti agli autori G. Farneti (par. 4.1: pp. 81/83; par. 4.2: pp. 84/92; par. 4.7: 134/138; par. 4.8:pp. 139/143) C. Del Sordo (par. 4.3: pp. 93/101; par. 4.5: pag. 109/120) R.L. Orelli (par. 4.4: pp. 102/108; par. 4.6 pp. 121/133) B. Siboni (par. 4.9: pp. 144/147) L. Mazzara (par. 4.10: pp. 148/165

Maltreatment during childhood: a risk factor for the development of endometriosis?

STUDY QUESTION: Is maltreatment during childhood (MC), e.g. sexual abuse, physical abuse, emotional abuse and neglect, associated with diagnosis of endometriosis? SUMMARY ANSWER: Childhood sexual abuse, emotional abuse/neglect and inconsistency experiences were associated with the diagnosis of endometriosis while no such association was found for physical abuse/neglect and other forms of maltreatment. WHAT IS KNOWN ALREADY: Symptoms of endometriosis such as chronic pelvic pain, fatigue and depression, are correlated with MC, as are immune reactions linked to endometriosis. These factors support a case for a potential role of MC in the development of endometriosis. STUDY DESIGN, SIZE, DURATION: The study was designed as a multicentre retrospective case-control study. Women with a diagnosis of endometriosis were matched to control women from the same clinic/doctor's office with regard to age (±3 years) and ethnic background. A total of 421 matched pairs were included in the study. PARTICIPANTS/MATERIALS, SETTING, METHODS: Women with endometriosis and control women were recruited in university hospitals, district hospitals, and doctors' offices in Germany, Switzerland and Austria. A German-language version of the Childhood Trauma Questionnaire (CTQ) was used to evaluate MC. Diagnosis of endometriosis was confirmed histologically and classified according to ASRM criteria. MAIN RESULTS AND THE ROLE OF CHANCE: Women with endometriosis reported significantly more often than control women a history of sexual abuse (20%/14%, P = 0.0197), emotional abuse (44%/28%, P < 0.0001), emotional neglect (50%/42%, P = 0.0123) and inconsistency experiences (53%/41%, P = 0.0007). No statistically significant differences could be demonstrated for physical abuse/neglect (31%/26%, P = 0.1738). Combinations of different abuse/neglect experiences were described significantly more often in women with endometriosis. Frequencies of other MC, i.e. violence against the mother (8%/7%, P = 0.8222), drug abuse in the family (5%/3%, P = 0.0943), mentally handicapped family members (1%/1%, P = 0.7271), suicidal intentions in the family (6%/4%, P = 0.2879) and family members in prison (1%/1%, P = 0.1597) were not statistically different in women with endometriosis and control women. LIMITATIONS, REASONS FOR CAUTION: Some control women might present asymptomatic endometriosis, which would lead to underestimation of our findings. The exclusion of pregnant women may have biased the results. Statistical power for sub-analyses of physical abuse/neglect and sexual abuse was limited. WIDER IMPLICATIONS OF THE FINDINGS: A link to MC needs to be considered in women with endometriosis. As there are effective strategies to avoid long-term consequences of MC, healthcare professionals should inquire about such experiences in order to be able to provide treatment for the consequences as early as possible. STUDY FUNDING/COMPETING INTEREST(S): None. TRIAL REGISTRATION NUMBER: Endo_QoL NCT 02511626

Microwave-assisted Synthesis of 2-Substituted 4,5,6,7-Tetrahydro-1,3-thiazepines from 4-Aminobutanol

A general procedure for the synthesis of 2-substituted tetrahydro-1,3-thiazepines is presented, by MW-assisted cyclization of 4-thioamidobutanols. The acyclic precursors were prepared in high overall yields by an expeditious three step diacylation/thionation/deprotection sequence from 4-aminobutanol. Microwave assisted ring closure of 4-thioamidoalcohols promoted by trimethylsilyl polyphosphate (PPSE) in solvent-free conditions allowed for the synthesis of several hitherto unreported seven-membered iminothioethers bearing 2-aryl, alkenyl, aralkyl and alkyl substituents. The cyclodehydration reaction is likely to involve a SN2-type displacement and affords good to excellent yields of the desired heterocycles in very short reaction times.</jats:p

Diagnose und Behandlung von Eisenmangel ohne Anämie

Eisenmangel ohne Anämie bleibt oft undiagnostiziert, da die Symptome einem Eisenmangel mit Anämie zugeschrieben werden. Serumferritin ist der beste diagnostische Parameter, wobei <10 μg/l eine erschöpfte Eisenreserve widerspiegeln, 10-30 μg/l einen Eisenmangel ohne Anämie bestätigen können und bei 30-50 μg/l ein funktioneller Eisenmangel möglich ist. Sind CRP oder ALT erhöht, ist normales/erhöhtes Ferritin mit Vorsicht zu interpretieren. Parenterale Eisenbehandlung ist indiziert, falls die primäre orale Eisentherapie nicht erfolgreich ist oder nicht toleriert wird. Bei Ferritin <10 μg/l ist eine kumulative Gesamtdosis von 1000 mg Eisen vorzusehen, bei 10-30 μg/l ist eine kumulative Gesamtdosis von 500 mg empfohlen, und bei 30-50 μg/l kann eine erste Dosis von 200 mg verabreicht werden. Ferritin soll frühestens zwei Wochen nach der letzten oralen bzw. 8-12 Wochen nach der letzten parenteralen Verabreichung nachkontrolliert werden. = Iron deficiency (ID) without anaemia frequently remains undiagnosed when symptoms are attributed to ID with anaemia. Serum ferritin is the primary diagnostic parameter, whereas <10 μg/l represent depleted iron stores, 10-30 μg/l can confirm ID without anaemia and 30-50 μg/l might indicate functional ID. In case of increased CRP or ALT, normal/elevated ferritin should be interpreted with caution. Intravenous iron is indicated if oral iron is not effective or tolerated. At ferritin <10 μg/l, a cumulative dose of 1000 mg iron and at ferritin 10-30 μg/l, a cumulative dose of 500 mg is advised. At ferritin 30-50 μg/l a first dose of 200 mg might be considered. Ferritin shall be reassessed not sooner than 2 weeks after the last oral or 8-12 weeks after the last iv iron administration. = La carence en fer (CF) sans anémie reste souvent non diagnostiquée car les symptômes sont attribués à l’anémie ferriprive. La ferritine en est le marqueur le plus spécifique: <10 μg/l représente des réserves épuisées, 10-30 μg/l peuvent confirmer une CF, 30-50 μg/l peuvent indiquer une CF fonctionnelle. Si les valeurs de CRP et d’ALAT sont élevées, il faut interpréter une valeur de ferritine élevée/normale avec précaution. Si un traitement oral n’apporte pas le succès escompté ou n’est pas toléré par le patient, un traitement intraveineux est justifié. Chez les patients présentant une ferritine <10 μg/l, l’administration d’une dose cumulative totale de 1000 mg de fer doit être envisage. Pour une ferritine de 10-30 μg/l, on préconise une dose cumulative totale de 500 mg de fer. Pour une ferritine de 30-50 μg/l, on peut administrer une première dose de 200 mg de fer. La ferritine doit être contrôlée au plus tôt 2 semaines après le dernier traitement par voie orale ou 8-12 semaines après la dernière injection par voie intraveineuse