Gevallenstudie in de keramische sfeer

In deze "case’ wordt Activity Based Costing aangewend om het inzicht in de kostenstructuur te verbeteren ter ondersteuning van de strategische besluitvorming over het assortiment (sanitaire installaties). De activiteitsanalyse werd gesplitst in drie delen, gericht op : algemene kosten, produktiekosten, verkoopkosten. Bij wijze van voorbeeld worden de activiteiten van de kwaliteitsdienst ontleed en toegerekend aan de vijf onderscheiden produktgroepen op basis van "costdrivers", zoals aantal ingangscontroles, aantal klachten van kianten, aantal nieuwe modellen, aantal keuringsartikelen. De assortimentsathankelijke kosten worden in een overzichtelijke tabel met vergelijking tussen de oude en de nieuwe werk wijze voorgesteld. Hieruit blijkt dat de procentuele veranderingen schommelen tussen 0% en 100%. Hierdoor wijzigt ook de rentabiliteit van deze produkten. Tenslotte wordt de gevoeligheid van de kosten en de winstgevendheid berekend bij wijzigingen in het assortiment. Er wordt uitgegaan van 2 scenario’s : een toename van de luxeprodukten met 50% en een toename van de luxeprodukten met 100%, telkens ten nadele van de bouwprodukten

Airway obstruction due to inflammatory myofibroblastic tumour of the posterior pharyngeal wall.

Item does not contain fulltextOBJECTIVE: We report a unique case of inflammatory myofibroblastic tumour of the posterior wall of the hypopharynx. METHOD: We present the patient's case history, management and histopathological findings. A literature review of all cases localised to the larynx or pharynx is provided and discussed. RESULTS: A 67-year-old man presented with airway obstruction due to a spherical mass in the hypopharynx originating from the posterior pharyngeal wall. The tumour was resected. Histopathological examination revealed an inflammatory myofibroblastic tumour. We found only five previously reported cases with pharyngeal localisation. Further treatment of the patient is described. CONCLUSION: Inflammatory myofibroblastic tumour of the pharynx is extremely rare. It is regarded as a neoplastic tumour of intermediate biological potential. In cases with extrapulmonary localisation, the incidence of local recurrence can be as high as 25 per cent. Radical surgery is the treatment of choice; no adjuvant therapy is necessary.1 juni 201

The effects of low pressure domiciliary non-invasive ventilation on clinical outcomes in patients with severe copd regardless having hypercapnia

Background: The effectiveness of non-invasive home ventilation in patients with severe chronic obstructive pulmonary disease (COPD) is lacking. Non-invasive home ventilation might be more effective when high ventilator settings are used. However, high ventilator settings might reduce patient adherence. We have developed a multidisciplinary approach (ventilation practitioners, 24 hours support of respiratory nurses, physicians) to non-invasive ventilation aimed at optimizing patient adherence using low ventilator settings in severe COPD patients with high disease burden irrespectively having hypercapnia. Methods: We included in a proof of concept, prospective interventional study, 48 GOLD stage III–IV COPD patients with a high disease burden (≥2 exacerbations in a year, and Medical Research Council dyspnea scores ≥3). Outcome measures included hospital admis-sions, capillary pCO2, Medical Research Council dyspnea scores (MRC), Clinical COPD Questionnaire scores (CCQ) and Hospital Anxiety and Depression Scale (HADS). Results: After 1 year 32 patients could be evaluated. Hospital admissions decreased by 1.0 admission (mean difference ± SD: 1.0 ± 1.48; p = 0.001). In-hospital days decreased by 10.0 days (10.0 ± 15.48; p = 0.001). Capillary pCO2 decreased by 0.33 kPa (0.33 ± 0.81: p = 0.03). The MRC dyspnea score decreased by 0.66 (0.66 ± 1.35; p = 0.02). The CCQ score decreased by 0.59 (0.59 ± 1.39; p = 0.03). The HADS anxiety score decreased by 1.64 (1.64 ± 3.12; p = 0.01). The HADS depression score decreased by 1.64 (1.64 ± 3.91; p = 0.04). Conclusion: A proof of concept multidisciplinary approach, using low pressure domiciliary non-invasive ventilation, aimed at optimizing patient adherence in severe COPD patients regardless having hypercapnia, reduced hospital admissions and improved symptoms and quality of life measures. This may imply that severe COPD patients with high disease burden, irrespective being hypercapnic, are candidates to be treated with low pressure domiciliary non-invasive ventilation

The principle of fiscal neutrality: the cornerstone of the relationship between financial reporting and taxation in Belgium

The relationship between accounting, financial reporting and taxation in Belgium is discussed in this article. The article starts with an historical overview of the development of the accounting law and the fiscal law and shows how a strong link between the two was established in the first part of this century. Together with the introduction of the accounting law in 1975, the concept of fiscal neutrality, which had to link accounting with taxation, was introduced The second part of the article explains this concept and discusses the computation of taxable income on the basis of the annual accounts in Belgium. Further, the major distortions between the accounting law and fiscal law are presented, as well as the information disclosures on corporate income taxes required in the published annual accounts. To conclude, some possible future developments are presented.