Colorectal cancer(CRC)is the second most frequent malignant disease in Europe.Every year,412 000people are diagnosed with this condition,and 207 000patients die of it.In 2003,recommendations forscreening programs were...Colorectal cancer(CRC)is the second most frequent malignant disease in Europe.Every year,412 000people are diagnosed with this condition,and 207 000patients die of it.In 2003,recommendations forscreening programs were issued by the Council of the European Union(EU),and these currently serve as thebasis for the preparation of European guidelines forCRC screening.The manner in which CRC screening iscarried out varies significantly from country to countrywithin the EU,both in terms of organization and thescreening test chosen.A screening program of onesort or another has been implemented in 19 of 27 EUcountries.The most frequently applied method is testing stool for occult bleeding(fecal occult blood test,FOBT).In recent years,a screening colonoscopy hasbeen introduced,either as the only method(Poland)orthe method of choice(Germany,Czech Republic).展开更多
Both the European Union （EU） and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while Chin...Both the European Union （EU） and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while China is a unitary sovereign state and a developing economy with a strong government bureaucracy. Our hypothesis is that given their diverse political systems, the EU and China would develop different kinds of systems for the governance of adaptation to climate change. We test this hypothesis through a comparative analysis of policy documents from the two study areas, in which we examine framework policies, programmatic actions and specific actions that have been adopted to date in order to address climate change, with a specific focus on the water sector. We find that climate change adaptation began to be addressed through formal policy on a similar timeline in the two regions. The EU and China are also similar in that they use framework laws and existing sectoral policy, such as for the water sector. We find that the EU has primarily relied on integration of climate change adaptation concerns through legal instruments which set a framework for implementation of adaptation policy. In China, specific actions to be incorporated in socio-economic development plans under the existing legislation on adaptation have been the main mode for integrating adaptation into sectoral actions, though the future trend may be to develop more regulations.展开更多
This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
基金Supported by International Agency for Research on Cancer(Lawrence von Karsa,MD)International Digestive Cancer Alliance(Professor Meinhard Classen,MD,Professor Sidney JWinawer,MD)
文摘Colorectal cancer(CRC)is the second most frequent malignant disease in Europe.Every year,412 000people are diagnosed with this condition,and 207 000patients die of it.In 2003,recommendations forscreening programs were issued by the Council of the European Union(EU),and these currently serve as thebasis for the preparation of European guidelines forCRC screening.The manner in which CRC screening iscarried out varies significantly from country to countrywithin the EU,both in terms of organization and thescreening test chosen.A screening program of onesort or another has been implemented in 19 of 27 EUcountries.The most frequently applied method is testing stool for occult bleeding(fecal occult blood test,FOBT).In recent years,a screening colonoscopy hasbeen introduced,either as the only method(Poland)orthe method of choice(Germany,Czech Republic).
基金supported by the National Basic Research Program of China(2010CB428401)the Special Fund for Climate Change of the CMA(CCSF-09-16)
文摘Both the European Union （EU） and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while China is a unitary sovereign state and a developing economy with a strong government bureaucracy. Our hypothesis is that given their diverse political systems, the EU and China would develop different kinds of systems for the governance of adaptation to climate change. We test this hypothesis through a comparative analysis of policy documents from the two study areas, in which we examine framework policies, programmatic actions and specific actions that have been adopted to date in order to address climate change, with a specific focus on the water sector. We find that climate change adaptation began to be addressed through formal policy on a similar timeline in the two regions. The EU and China are also similar in that they use framework laws and existing sectoral policy, such as for the water sector. We find that the EU has primarily relied on integration of climate change adaptation concerns through legal instruments which set a framework for implementation of adaptation policy. In China, specific actions to be incorporated in socio-economic development plans under the existing legislation on adaptation have been the main mode for integrating adaptation into sectoral actions, though the future trend may be to develop more regulations.
文摘This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
