对环境会计的研究始于本世纪七十年代早期,以《会计学月刊》(Journal of Accounting)1971年刊登的比蒙斯(F.A.Beams)的《控制污染的社会成本转换研究》和1973年刊登的马林(J.T.Marlin)的《污染的会计问题》两篇文章为代表,揭开了环境会...对环境会计的研究始于本世纪七十年代早期,以《会计学月刊》(Journal of Accounting)1971年刊登的比蒙斯(F.A.Beams)的《控制污染的社会成本转换研究》和1973年刊登的马林(J.T.Marlin)的《污染的会计问题》两篇文章为代表,揭开了环境会计研究的序幕。1989年联合国国民经济核算体系专家小组接受了世界银行增加环境项目、建立一套与联合国国民经济核算体系相配套的环境辅助账户的建议。展开更多
To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patient...To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patients (n = 145) and controls (n = 163) representing a socioeconomically diverse statewide catchment area in Brazil. Controls were recruited from caregivers of patients seen in different outpatient clinics at the same hospital. A multi-item survey with 94 questions regarding family history of CD, perinatal and childhood circumstances, living conditions, tobacco use and familial socioeconomic status was carried out by interviewers. RESULTSOn the univariate analysis, predictive variables for CD included being male, under age of 40, a high education level, urban dweller, smaller family size, exposure to enteric pathogens and user of treated water (P < 0.005). On the multivariate analysis, variables significantly associated with CD were male gender (OR = 2.09), under age 40 (OR = 3.10), white (OR = 2.32), from a small family in childhood (OR = 2.34) and adulthood (OR = 3.02), absence of viral infections in childhood (OR = 2.23), exposure to enteric pathogens (OR = 2.41), having had an appendectomy (OR = 2.47) and prior or current smoker (OR = 2.83/1.12). CONCLUSIONMost variables supporting the “hygiene hypothesis” are associated with the development of CD but are not independent predictors of the diagnosis.展开更多
文摘对环境会计的研究始于本世纪七十年代早期,以《会计学月刊》(Journal of Accounting)1971年刊登的比蒙斯(F.A.Beams)的《控制污染的社会成本转换研究》和1973年刊登的马林(J.T.Marlin)的《污染的会计问题》两篇文章为代表,揭开了环境会计研究的序幕。1989年联合国国民经济核算体系专家小组接受了世界银行增加环境项目、建立一套与联合国国民经济核算体系相配套的环境辅助账户的建议。
文摘To identify environmental risk factors associated with the development of Crohn’s disease (CD) in order to re-assess the hygiene hypothesis. METHODSA hospital-based, case-control study was carried out with CD patients (n = 145) and controls (n = 163) representing a socioeconomically diverse statewide catchment area in Brazil. Controls were recruited from caregivers of patients seen in different outpatient clinics at the same hospital. A multi-item survey with 94 questions regarding family history of CD, perinatal and childhood circumstances, living conditions, tobacco use and familial socioeconomic status was carried out by interviewers. RESULTSOn the univariate analysis, predictive variables for CD included being male, under age of 40, a high education level, urban dweller, smaller family size, exposure to enteric pathogens and user of treated water (P < 0.005). On the multivariate analysis, variables significantly associated with CD were male gender (OR = 2.09), under age 40 (OR = 3.10), white (OR = 2.32), from a small family in childhood (OR = 2.34) and adulthood (OR = 3.02), absence of viral infections in childhood (OR = 2.23), exposure to enteric pathogens (OR = 2.41), having had an appendectomy (OR = 2.47) and prior or current smoker (OR = 2.83/1.12). CONCLUSIONMost variables supporting the “hygiene hypothesis” are associated with the development of CD but are not independent predictors of the diagnosis.
