I sistemi di controllo interno negli enti locali: i casi tedesco e italiano a confronto

The research analyses the development of internal control systems in German and Italian municipalities. The modernization process of public administrations promoted by the New Public Management movement has implied worldwide the adoption of private sector derived techniques and tools in order to improve public management. According to the literature, the adoption of internal control systems, together with the improvement of accounting and auditing techniques, can help to increase the level of efficiency, effectiveness, accountability and transparency of public sector organizations. Moreover, internal control systems are a useful tool for the ethical execution of operations and for corruption prevention, which are two keystone for public sector. The reform trajectories followed by the countries have been different. In particular, the reform process was slow in “Rechtsstaat” or legal state countries, like Germany and Italy. The reform process in these two countries, which are the object of this study, started later as in the other OECD countries and implied the adaptation of the proposed tool and techniques to the existing administrative system. Moreover, in the two countries the process of innovation started and has been more advanced at the local government level. The municipality level was therefore chosen as the object of the study. A second reason for this choice lies in the fact that the municipality level allowed a homogeneous comparison between the two countries. Indeed, they have a different state structure, Italy is a unitary state and Germany is a federal republic; the lowest level of government is the one that allows a homogeneous comparison. The study is aimed at: a) describing the characteristics (objectives and components) of internal control systems in German and Italian municipalities, compared to private sector standards concerning internal control systems; b) comparing the internal control systems of the two countries in order to identify their similarities and differences. Considering that the ethical execution of operations and the prevention of corruption are two keystones for public sector, one additional purpose was to ascertain if these need produce effects on the internal control system adopted. The research is mainly based on the analysis of the laws and regulations issued on this topic and uses an internationally accepted standard – the CoSO model for internal control systems – as a framework for the analysis and the comparison between the two countries. As in both countries the municipalities have a high level of autonomy, two case study, two towns, were selected to complete the general analysis and to deal with the third objective of the research. The selected towns, one Italian and one German, have in fact undergone a process of restructuring and of improvement of their administration, which is aimed at dealing with the problem of ethics (Italian town) and corruption (German town). The analysis conducted shows that both countries are with different approaches and different solutions moving towards the international standards

Forensic age estimation based on the trabecular bone changes of the pelvic bone using post-mortem CT.

yesWe analyzed the trabecular bone changes in the pubic bone (PB) and in the auricular surface (AS) of the ilium using 319 CT scans of cadavers to estimate the age. Although the sharpness of the trabecular structure decreases in CT images when soft tissues are present, we identified four phases for the changes in PB and five in AS; a juvenile trait in PB and a senile trait in AS helped narrow the age range. High correlation with age was identified for both sexes in PB (F 0.89; M 0.75) and in AS (F 0.85; M 0.71) used independently or combined (F 0.91; M 0.78). The old adults (>60 years) could be evaluated with better accuracy and discriminated in several phases. We found low inter-observer error and low inaccuracy (about 6 years, mean for all age ranges). The method is robust with respect to slice thickness, display window and kernel within the tested ranges

Subjective versus objective risk in genetic counseling for hereditary breast and/or ovarian cancers

Background. Despite the fact that genetic counseling in oncology provides information regarding objective risks, it can be found a contrast between the subjective and objective risk. The aims of this study were to evaluate the accuracy of the perceived risk compared to the objective risk estimated by the BRCApro computer model and to evaluate any associations between medical, demographic and psychological variables and the accuracy of risk perception. Methods. 130 subjects were given medical-demographic file, Cancer and Genetic Risk Perception, Hospital Anxiety-Depression Scale. It was also computed an objective evaluation of the risk by the BRCApro model. Results. The subjective risk was significantly higher than objective risk. The risk of tumour was overestimated by 56%, and the genetic risk by 67%. The subjects with less cancer affected relatives significantly overestimated their risk of being mutation carriers and made a more innacurate estimation than high risk subjects. Conclusion. The description of this sample shows: general overestimation of the risk, inaccurate perception compared to BRCApro calculation and a more accurate estimation in those subjects with more cancer affected relatives (high risk subjects). No correlation was found between the levels of perception of risk and anxiety and depression. Based on our findings, it is worth pursuing improved communication strategies about the actual cancer and genetic risk, especially for subjects at "intermediate and slightly increased risk" of developing an hereditary breast and/or ovarian cancer or of being mutation carrier

Genetic loci linked to Type 1 Diabetes and Multiple Sclerosis families in Sardinia

<p>Abstract</p> <p>Background</p> <p>The Mediterranean island of Sardinia has a strikingly high incidence of the autoimmune disorders Type 1 Diabetes (T1D) and Multiple Sclerosis (MS). Furthermore, the two diseases tend to be co-inherited in the same individuals and in the same families. These observations suggest that some unknown autoimmunity variant with relevant effect size could be fairly common in this founder population and could be detected using linkage analysis.</p> <p>Methods</p> <p>To search for T1D and MS loci as well as any that predispose to both diseases, we performed a whole genome linkage scan, sequentially genotyping 593 microsatellite marker loci in 954 individuals distributed in 175 Sardinian families. In total, 413 patients were studied; 285 with T1D, 116 with MS and 12 with both disorders. Model-free linkage analysis was performed on the genotyped samples using the Kong and Cox logarithm of odds (LOD) score statistic.</p> <p>Results</p> <p>In T1D, aside from the HLA locus, we found four regions showing a lod-score ≥1; 1p31.1, 6q26, 10q21.2 and 22q11.22. In MS we found three regions showing a lod-score ≥1; 1q42.2, 18p11.21 and 20p12.3. In the combined T1D-MS scan for shared autoimmunity loci, four regions showed a LOD >1, including 6q26, 10q21.2, 20p12.3 and 22q11.22. When we typed more markers in these intervals we obtained suggestive evidence of linkage in the T1D scan at 10q21.2 (LOD = 2.1), in the MS scan at 1q42.2 (LOD = 2.5) and at 18p11.22 (LOD = 2.6). When all T1D and MS families were analysed jointly we obtained suggestive evidence in two regions: at 10q21.1 (LOD score = 2.3) and at 20p12.3 (LOD score = 2.5).</p> <p>Conclusion</p> <p>This suggestive evidence of linkage with T1D, MS and both diseases indicates critical chromosome intervals to be followed up in downstream association studies.</p

Pathology of the human pituitary adenomas

This article describes pertinent aspects of histochemical and molecular changes of the human pituitary adenomas. The article outlines individual tumor groups with general, specific and molecular findings. The discussion further extends to the unusual adenomas or carcinomas. The description in this article are pertinent not only for the practicing pathologists who are in the position of making proper diagnosis, but also for the pituitary research scientists who engage in solving basic problems in pituitary neoplasms by histochemistry and molecular biology