186 research outputs found

    Vermogensdelicten en onveiligheid op het werk: de klok luiden of niet?

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    Achtergrond: Wanneer een werknemers erachter komt dat een collega geld of goederen verduistert, zal niet iedereen in zijn of haar plaats direct aan de bel trekken. Begrijpelijk, want met veel klokkenluiders in Nederland loopt het slecht af. Mede hierdoor komen misstanden vaak niet aan het licht. Doel: De studie onderzoekt in welke situaties medewerkers wel zouden melden, bij wie zij dat het liefst zouden doen en of zij ook extern zouden melden indien een interne melding geen effect heeft. Methode: In dit onderzoek hebben 122 werknemers vier vignetten gelezen van verschillende aard en ernst (verduistering en onveiligheid). Aan hen is gevraagd of zij intern en/of extern zouden melden, zo ja, bij wie en of zij ook behoefte hebben aan anonimiteit. Tevens is gevraagd naar de motieven om wel of niet te melden. Resultaten: Interessant zijn vooral de gevonden verschillen tussen de vier vormen van misstanden. Zo zouden werknemers bij ernstige verduistering vaker naar een vertrouwenspersoon toestappen, terwijl bij lichte verduistering meestal aan de direct leidinggevende gedacht wordt. Verder zien werknemers vaak af van extern melden, omdat zij vinden dat de misstand een interne zaak is en de goede naam van het bedrijf kan worden geschaad. Deze loyaliteit geldt ook bij de meer ernstige misstanden. Conclusie: Indien direct leidinggevenden een open houding aannemen, kunnen misstanden wellicht vaker in de kiem worden gesmoord. Tevens is het raadzaam om een klokkenluidersregeling zodanig in te richten dat deze voldoende flexibel is om aan te kunnen sluiten op de specifieke omstandigheden van het geval

    Overwegingen bij de oplegging van de voorwaardelijke straf

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    . Met deze, enigszins selecte, steekproef was het mogelijk om de overwegingen van rechters in de strafmotiveringen bij verschillende typen delicten te achterhalen. De algemene voorwaarde van de voorwaardelijke straf, dat de gestrafte binnen twee jaar geen nieuw delict pleegt, wordt vaak ingezet als 'stok achter de deur'. Verder gebruiken rechters voorwaardelijke straffen om bijzondere voorwaarden op te leggen en zodoende de kans op recidive te verminderen. Dit gebeurt meestal in combinatie met een onvoorwaardelijk strafdeel. Uit de analyse van de uitspraken blijkt dat voorwaardelijke straffen vaker worden opgelegd bij bepaalde delicten en daders. Zo worden zedendelinquenten bijvoorbeeld vaak bijzondere voorwaarden opgelegd om behandeling en reclasseringstoezicht mogelijk te maken. Daarnaast wordt de voorwaardelijke straf ook wel gezien als een minder zware strafvariant dan de onvoorwaardelijke gevangenisstraf en als zodanig ingezet

    Dynamics of droplet formation at T-shaped nozzles with elastic feed lines

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    We describe the formation of water in oil droplets, which are commonly used in lab-on-a-chip systems for sample generation and dosing, at microfluidic T-shaped nozzles from elastic feed lines. A narrow nozzle forms a barrier for a liquid-liquid interface, such that pressure can build up behind the nozzle up to a critical pressure. Above this critical pressure, the liquid bursts into the main channel. Build-up of pressure is possible when the fluid before the nozzle is compressible or when the channel that leads to the nozzle is elastic. We explore the value of the critical pressure and the time required to achieve it. We describe the fluid flow of the sudden burst, globally in terms of flow rate into the channel and spatially resolved in terms of flow fields measured using micro-PIV. A total of three different stages-the lag phase, a spill out phase, and a linear growth phase-can be clearly discriminated during droplet formation. The lag time linearly scales with the curvature of the interface inside the nozzle and is inversly proportional to the flow rate of the dispersed phase. A complete overview of the evolution of the growth of droplets and the internal flow structure is provided in the digital supplement.FWN – Publicaties zonder aanstelling Universiteit Leide

    Gene transcripts associated with muscle strength: a CHARGE meta-analysis of 7,781 persons

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    This is the author accepted manuscript. The final version is available from the publisher via the DOI in this record.Background: Lower muscle strength in midlife predicts disability and mortality in later life. Bloodborne factors, including growth differentiation factor 11 (GDF11), have been linked to muscle regeneration in animal models. We aimed to identify gene transcripts associated with muscle strength in adults. Methods: Meta-analysis of whole blood gene expression (overall 17,534 unique genes measured by microarray) and hand-grip strength in four independent cohorts (n=7,781, ages: 20-104 years, weighted mean=56), adjusted for age, sex, height, weight, and leukocyte subtypes. Separate analyses were performed in subsets (older/younger than 60, male/female). Results: Expression levels of 221 genes were associated with strength after adjustment for cofactors and for multiple statistical testing, including ALAS2 (rate limiting enzyme in heme synthesis), PRF1 (perforin, a cytotoxic protein associated with inflammation), IGF1R and IGF2BP2 (both insulin like growth factor related). We identified statistical enrichment for hemoglobin biosynthesis, innate immune activation and the stress response. Ten genes were only associated in younger individuals, four in males only and one in females only. For example PIK3R2 (a negative regulator of PI3K/AKT growth pathway) was negatively associated with muscle strength in younger (=60 years). We also show that 115 genes (52%) have not previously been linked to muscle in NCBI PubMed abstracts Conclusions: This first large-scale transcriptome study of muscle strength in human adults confirmed associations with known pathways and provides new evidence for over half of the genes identified. There may be age and sex specific gene expression signatures in blood for muscle strength.Wellcome TrustFHS gene expression profiling was funded through the Division of Intramural Research (Principal Investigator, Daniel Levy), National Heart, Lung, and Blood Institute, National Institutes of Health, Bethesda, MD. Dr. Murabito is supported by NIH grant R01AG029451. Dr. Kiel is supported by NIH R01 AR41398. The Framingham Heart Study is supported by National Heart, Lung, and Blood Institute contract N01-HC-25195.The InCHIANTI study was supported in part by the Intramural Research Program, National Institute on Aging, NIH, Baltimore MD USA. D.M. and L.W.H. were generously supported by a Wellcome Trust Institutional Strategic Support Award (WT097835MF). W.E.H. was funded by the National Institute for Health Research (NIHR) Collaboration for Leadership in Applied Health Research and Care (CLAHRC) for the South West Peninsula. The views expressed in this publication are those of the authors and not necessarily those of the NHS, the NIHR or the Department of Health in EnglandThe infrastructure for the NESDA study (www.nesda.nl) is funded through the Geestkracht program of the Netherlands Organisation for Health Research and Development (Zon-Mw, grant number 10-000-1002) and is supported by participating universities and mental health care organizations (VU University Medical Center, GGZ inGeest, Arkin, Leiden University Medical Center, GGZ Rivierduinen, University Medical Center Groningen, Lentis, GGZ Friesland, GGZ Drenthe, Scientific Institute for Quality of Healthcare (IQ healthcare), Netherlands Institute for Health Services Research (NIVEL) and Netherlands Institute of Mental Health and Addiction (Trimbos Institute).The Rotterdam Study is funded by Erasmus Medical Center and Erasmus University, Rotterdam, Netherlands Organization for the Health Research and Development (ZonMw), the Netherlands Organisation of Scientific Research NWO Investments (nr. 175.010.2005.011, 911-03-012), the Research Institute for Diseases in the Elderly (014-93- 28 015; RIDE2), the Ministry of Education, Culture and Science, the Ministry for Health, Welfare and Sports, the European Commission (DG XII), and the Municipality of Rotterdam. The authors are grateful to the study participants, the staff from the Rotterdam Study and the participating general practitioners and pharmacists. The generation and management of RNA-expression array data for the Rotterdam Study was executed and funded by the Human Genotyping Facility of the Genetic Laboratory of the Department of Internal Medicine, Erasmus MC, the Netherlands. We thank Marjolein Peters, MSc, Ms. Mila Jhamai, Ms. Jeannette M. Vergeer-Drop, Ms. Bernadette van Ast-Copier, Mr. Marijn Verkerk and Jeroen van Rooij, BSc for their help in creating the RNA array expression databaseSHIP is part of the Community Medicine Research net of the University of Greifswald, Germany, which is funded by the Federal Ministry of Education and Research (grants no. 01ZZ9603, 01ZZ0103, and 01ZZ0403), the Ministry of Cultural Affairs as well as the Social Ministry of the Federal State of Mecklenburg-West Pomerania, and the network ‘Greifswald Approach to Individualized Medicine (GANI_MED)’ funded by the Federal Ministry of Education and Research (grant 03IS2061A). The University of Greifswald is a member of the 'Center of Knowledge Interchange' program of the Siemens AG and the Caché Campus program of the InterSystems GmbH

    Risk Governance of Emerging Technologies Demonstrated in Terms of its Applicability to Nanomaterials

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    Nanotechnologies have reached maturity and market penetration that require nano-specific changes in legislation and harmonization among legislation domains, such as the amendments to REACH for nanomaterials (NMs) which came into force in 2020. Thus, an assessment of the components and regulatory boundaries of NMs risk governance is timely, alongside related methods and tools, as part of the global efforts to optimise nanosafety and integrate it into product design processes, via Safe(r)-by-Design (SbD) concepts. This paper provides an overview of the state-of-the-art regarding risk governance of NMs and lays out the theoretical basis for the development and implementation of an effective, trustworthy and transparent risk governance framework for NMs. The proposed framework enables continuous integration of the evolving state of the science, leverages best practice from contiguous disciplines and facilitates responsive re-thinking of nanosafety governance to meet future needs. To achieve and operationalise such framework, a science-based Risk Governance Council (RGC) for NMs is being developed. The framework will provide a toolkit for independent NMs' risk governance and integrates needs and views of stakeholders. An extension of this framework to relevant advanced materials and emerging technologies is also envisaged, in view of future foundations of risk research in Europe and globally

    Earnings management and audit quality:stakeholders’ perceptions

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    This paper examines the perceptions of Libyan Commercial Banks’ (LCBs) stakeholders regarding the role of the external auditor in relation to earnings management (EM). A total of 28 semi-structured interviews were carried out with a range of LCB stakeholders comprising preparers of financial statements, users, regulators and academics. A questionnaire survey of stakeholders which yielded 102 Responses (response rate 53%) was also carried out. A variety of views were held which varied to some extent according to stakeholder group. A widely held perception amongst interviewees was that the auditor has the ability to detect EM practices but may not be able to prevent it. However questionnaire respondents were, in aggregate, more confident of the auditor’s ability to deter EM due to the influence of the audit report. The paper provides insights into stakeholders’ perceptions of the quality of bank audits. The findings are of particular relevance to regulators, and specifically, the Central Bank of Libya. Perceptions of audit quality raise questions about its guidance and regulations especially in connection with audit firm rotation. Perceptions of audit quality, and therefore, of the credibility of financial statements should be of interest to all stakeholders. The importance of the banking sector for society has been amply demonstrated in recent years. A well-functioning audit function is a key component of its regulation. To the best of our knowledge, this paper is the first to examine issues related to banks’ audit quality and audit firm rotation in Libya

    Nutritional and herbal supplements for anxiety and anxiety-related disorders: systematic review

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    <p>Abstract</p> <p>Background</p> <p>Over the past several decades, complementary and alternative medications have increasingly become a part of everyday treatment. With the rising cost of prescription medications and their production of unwanted side effects, patients are exploring herbal and other natural remedies for the management and treatment of psychological conditions. Psychological disorders are one of the most frequent conditions seen by clinicians, and often require a long-term regimen of prescription medications. Approximately 6.8 million Americans suffer from generalized anxiety disorder. Many also suffer from the spectrum of behavioural and physical side effects that often accompany its treatment. It is not surprising that there is universal interest in finding effective natural anxiolytic (anti-anxiety) treatments with a lower risk of adverse effects or withdrawal.</p> <p>Methods</p> <p>An electronic and manual search was performed through MEDLINE/PubMed and EBSCO. Articles were not discriminated by date of publication. Available clinical studies published in English that used human participants and examined the anxiolytic potential of dietary and herbal supplements were included. Data were extracted and compiled into tables that included the study design, sample population, intervention, control, length of treatment, outcomes, direction of evidence, and reported adverse events.</p> <p>Results</p> <p>A total of 24 studies that investigated five different CAM monotherapies and eight different combination treatments and involved 2619 participants met the inclusion criteria and were analyzed. There were 21 randomized controlled trials and three open-label, uncontrolled observational studies. Most studies involved patients who had been diagnosed with either an anxiety disorder or depression (n = 1786). However, eight studies used healthy volunteers (n = 877) who had normal levels of anxiety, were undergoing surgery, tested at the upper limit of the normal range of a trait anxiety scale, had adverse premenstrual symptoms or were peri-menopausal, reported anxiety and insomnia, or had one month or more of elevated generalized anxiety. Heterogeneity and the small number of studies for each supplement or combination therapy prevented a formal meta-analysis. Of the randomized controlled trials reviewed, 71% (15 out of 21) showed a positive direction of evidence. Any reported side effects were mild to moderate.</p> <p>Conclusions</p> <p>Based on the available evidence, it appears that nutritional and herbal supplementation is an effective method for treating anxiety and anxiety-related conditions without the risk of serious side effects. There is the possibility that any positive effects seen could be due to a placebo effect, which may have a significant psychological impact on participants with mental disorders. However, based on this systematic review, strong evidence exists for the use of herbal supplements containing extracts of passionflower or kava and combinations of L-lysine and L-arginine as treatments for anxiety symptoms and disorders. Magnesium-containing supplements and other herbal combinations may hold promise, but more research is needed before these products can be recommended to patients. St. John's wort monotherapy has insufficient evidence for use as an effective anxiolytic treatment.</p
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