At hospital, nutrition represents an important value of care, particularly for patients at risk. However, it is observed that for various reasons, the restoration of the hospitalized patients is often neglected in the...At hospital, nutrition represents an important value of care, particularly for patients at risk. However, it is observed that for various reasons, the restoration of the hospitalized patients is often neglected in the privileges of the medical care. The establishment of a Liaison Committee of Food and Nutrition （LCFN） within a health establishment has shown according to several works, its positive impact in improving the hygienic quality and nutritional dishes served to patients. In this framework, we conducted a quasi-experimental study into CHU F hached Sousse of Tunisia type （before/after, creation LCFN） in order to assess the role of such structure （LCFN） in the qualification and the improvement of patients＇ food. Our study was based during the two phases （2007/2010） on the same methodology. Thus we have conducted an audit of observation of hygiene practices along the distribution chain of patient＇s meals and the samples for microbiological analyzes from food, surfaces, equipment and personnel＇s hands.The results obtained have shown, in one hand, a degradation of the average rate of contamination for the bacteriological analyzes, and in the other hand, an evolution of the rate of hygiene standards respected. According to this study, the role played by the LCFN is becoming more and clearer in the improvement of the hygienic quality of patients＇ dishes without forgetting the impact of improving the nutritional quality and Hedonics.展开更多
The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis...The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.展开更多
In order to improve air quality, the European Union introduced the New Air Quality Directive in 2008 and set its Member States strict targets on air pollution concentrations for the most harmful and challenging substa...In order to improve air quality, the European Union introduced the New Air Quality Directive in 2008 and set its Member States strict targets on air pollution concentrations for the most harmful and challenging substances, such as fine particles. The law enforcement relies on a monitoring and reporting system to inform the European Commission and the public, for it is the citizens' right to be informed about harmful air quality. With sectoral measures, air quality could be improved in the past 20 years, but some emissions concentrations have stagnated in recent years and emissions temporarily exceed thresholds in nearly half of the Member States. The European Emission Inventory allows the commission to identify the substances, areas, and times of exceedances, and to implement sectoral measures leading to air quality improvements, all of which have to be made available publicly. This manuscript introduces the air quality legislation and reviews the quality of European air for recent years.展开更多
The purpose of soil monitoring system in Slovakia is better to protect the soils with regard to sustainable land use. The main objective is the observation of soil properties concerning the main threats to soil： soil...The purpose of soil monitoring system in Slovakia is better to protect the soils with regard to sustainable land use. The main objective is the observation of soil properties concerning the main threats to soil： soil contamination, salinisation and sodification, decline in soil organic matter （SOM）, soil compaction and erosion. Soil monitoring system in Slovakia is consistently running since 1993. Its importance consists of providing the information on changing spatial and temporal variations of soil parameters as well as the evolution of soil quality in topsoil and subsoil. Soil monitoring network in Slovakia is constructed using ecological principles, taking into account all main soil types and subtypes, SOM, climatic regions, emission regions, polluted and non-polluted regions as well as various land use. The results of soil monitoring of 318 sites on agricultural land in Slovakia have been presented. Soil properties are evaluated according to the main threats to soil relating to European Commission recommendation for European soil monitoring performance as follows： soil contamination, soil salinization and sodification, decline in SOM, soil compaction and erosion. The most significant change has been determined in physical properties of soils. The physical degradation was especially manifested in compacted and the eroded soils. About 50% of agricultural land is potentially affected by soil erosion in Slovakia. In addition, decline in SOM and available nutrients indicate the serious facts on evaluation and extension of soil degradation processes during the last period in Slovakia. Obtained measured data and required outputs are reported to Joint Research Centre （JRC） in lspra （Italy） and European Environmental Agency （EEA） in Copenhagen （Denmark）. Finally, soil monitoring system thus becomes a basic tool for protection of soils and sustainable land use as well as for the creation of legislatives not only in Slovakia, but in EU, too.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
Sensory evaluation of olive oil, meaning the official organoleptic assessment of olive oil respectively the ＂Panel Test＂ （PT）, is based on the standards of the International Olive Council （IOC）, as well as on th...Sensory evaluation of olive oil, meaning the official organoleptic assessment of olive oil respectively the ＂Panel Test＂ （PT）, is based on the standards of the International Olive Council （IOC）, as well as on the Regulation （EC） 640/2008 of the European Commission. These regulations lead to the classification of olive oil as ＂extra virgin＂ （EVOO）, ＂virgin＂ （VOO） or ＂lampant＂, which however is not sufficient to clearly discriminate between different quality levels within the grade EVOO. The objective of the study at hand was to develop and validate an objective sensory evaluation method for the quality certification of olive oil within the grade EVOO. A new rating system, including a detailed description and evaluation of the complexity and persistence of flavour, was established. First, a comparison between different profile sheets from various olive oil competitions （Ercole Olivario, Premio Biol, Leone D＇Oro Mario Solinas Award, among others） and the official profile sheet from the IOC/EC for the panel test （PT） took place. In consecutive steps the basic test procedure from the panel test （PT） then was extended with additional sensory descriptors. Two trained olive oil panels （the German Olive Oil Panel （DOP） and the Swiss Olive Oil Panel （SOP）） were further educated to profile various green and ripe aroma components and to evaluate the complexity of the perceived aroma components and their persistency （descriptor： ＂harmony/persistency＂）. This extended methodology was cross-validated over a time period of 3 years between the two panels （DOP/SOP）.展开更多
文摘At hospital, nutrition represents an important value of care, particularly for patients at risk. However, it is observed that for various reasons, the restoration of the hospitalized patients is often neglected in the privileges of the medical care. The establishment of a Liaison Committee of Food and Nutrition （LCFN） within a health establishment has shown according to several works, its positive impact in improving the hygienic quality and nutritional dishes served to patients. In this framework, we conducted a quasi-experimental study into CHU F hached Sousse of Tunisia type （before/after, creation LCFN） in order to assess the role of such structure （LCFN） in the qualification and the improvement of patients＇ food. Our study was based during the two phases （2007/2010） on the same methodology. Thus we have conducted an audit of observation of hygiene practices along the distribution chain of patient＇s meals and the samples for microbiological analyzes from food, surfaces, equipment and personnel＇s hands.The results obtained have shown, in one hand, a degradation of the average rate of contamination for the bacteriological analyzes, and in the other hand, an evolution of the rate of hygiene standards respected. According to this study, the role played by the LCFN is becoming more and clearer in the improvement of the hygienic quality of patients＇ dishes without forgetting the impact of improving the nutritional quality and Hedonics.
文摘The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.
基金the Comparative Policy and Practice Study of the EU-China Environmental Governance Programme’s core theme Public Access to Environmental Information with funding from the European Union(www.ecegp.com)
文摘In order to improve air quality, the European Union introduced the New Air Quality Directive in 2008 and set its Member States strict targets on air pollution concentrations for the most harmful and challenging substances, such as fine particles. The law enforcement relies on a monitoring and reporting system to inform the European Commission and the public, for it is the citizens' right to be informed about harmful air quality. With sectoral measures, air quality could be improved in the past 20 years, but some emissions concentrations have stagnated in recent years and emissions temporarily exceed thresholds in nearly half of the Member States. The European Emission Inventory allows the commission to identify the substances, areas, and times of exceedances, and to implement sectoral measures leading to air quality improvements, all of which have to be made available publicly. This manuscript introduces the air quality legislation and reviews the quality of European air for recent years.
文摘The purpose of soil monitoring system in Slovakia is better to protect the soils with regard to sustainable land use. The main objective is the observation of soil properties concerning the main threats to soil： soil contamination, salinisation and sodification, decline in soil organic matter （SOM）, soil compaction and erosion. Soil monitoring system in Slovakia is consistently running since 1993. Its importance consists of providing the information on changing spatial and temporal variations of soil parameters as well as the evolution of soil quality in topsoil and subsoil. Soil monitoring network in Slovakia is constructed using ecological principles, taking into account all main soil types and subtypes, SOM, climatic regions, emission regions, polluted and non-polluted regions as well as various land use. The results of soil monitoring of 318 sites on agricultural land in Slovakia have been presented. Soil properties are evaluated according to the main threats to soil relating to European Commission recommendation for European soil monitoring performance as follows： soil contamination, soil salinization and sodification, decline in SOM, soil compaction and erosion. The most significant change has been determined in physical properties of soils. The physical degradation was especially manifested in compacted and the eroded soils. About 50% of agricultural land is potentially affected by soil erosion in Slovakia. In addition, decline in SOM and available nutrients indicate the serious facts on evaluation and extension of soil degradation processes during the last period in Slovakia. Obtained measured data and required outputs are reported to Joint Research Centre （JRC） in lspra （Italy） and European Environmental Agency （EEA） in Copenhagen （Denmark）. Finally, soil monitoring system thus becomes a basic tool for protection of soils and sustainable land use as well as for the creation of legislatives not only in Slovakia, but in EU, too.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
文摘Sensory evaluation of olive oil, meaning the official organoleptic assessment of olive oil respectively the ＂Panel Test＂ （PT）, is based on the standards of the International Olive Council （IOC）, as well as on the Regulation （EC） 640/2008 of the European Commission. These regulations lead to the classification of olive oil as ＂extra virgin＂ （EVOO）, ＂virgin＂ （VOO） or ＂lampant＂, which however is not sufficient to clearly discriminate between different quality levels within the grade EVOO. The objective of the study at hand was to develop and validate an objective sensory evaluation method for the quality certification of olive oil within the grade EVOO. A new rating system, including a detailed description and evaluation of the complexity and persistence of flavour, was established. First, a comparison between different profile sheets from various olive oil competitions （Ercole Olivario, Premio Biol, Leone D＇Oro Mario Solinas Award, among others） and the official profile sheet from the IOC/EC for the panel test （PT） took place. In consecutive steps the basic test procedure from the panel test （PT） then was extended with additional sensory descriptors. Two trained olive oil panels （the German Olive Oil Panel （DOP） and the Swiss Olive Oil Panel （SOP）） were further educated to profile various green and ripe aroma components and to evaluate the complexity of the perceived aroma components and their persistency （descriptor： ＂harmony/persistency＂）. This extended methodology was cross-validated over a time period of 3 years between the two panels （DOP/SOP）.
