andslide risk analysis is one of the primary studies providing essential instructions to the subsequent risk management process. The quantification of tangible and intangible potential losses is a critical step becau...andslide risk analysis is one of the primary studies providing essential instructions to the subsequent risk management process. The quantification of tangible and intangible potential losses is a critical step because it provides essential data upon which judgments can be made and policy can be formulated. This study aims at quantifying direct economic losses from debris flows at a medium scale in the study area in Italian Central Alps. Available hazard maps were the main inputs of this study. These maps were overlaid with information concerning elements at risk and their economic value. Then, a combination of both market and construction values was used to obtain estimates of future economic losses. As a result, two direct economic risk maps were prepared together with risk curves, useful to summarize expected monetary damage against the respective hazard probability. Afterwards, a qualitative risk map derived using a risk matrix officially provided by the set of laws issued by the regional government, was prepared. The results delimit areas of high economic as well as strategic importance which might be affected by debris flows in the future. Aside from limitations and inaccuracies inherently included in risk analysis process, identification of high risk areas allows local authorities to focus their attention on the “hot-spots”, where important consequences may arise and local （large） scale analysis needs to be performed with more precise cost-effectiveness ratio. The risk maps can be also used by the local authorities to increase population’s adaptive capacity in the disaster prevention process.展开更多
This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, th...This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.展开更多
Background:The effect of transjugular intra-hepatic portosystemic shunt(TIPS)placement on renal function and the correlation of post-TIPS Cr with mortality remain unclear.This study aimed to assess the effect of TIPS ...Background:The effect of transjugular intra-hepatic portosystemic shunt(TIPS)placement on renal function and the correlation of post-TIPS Cr with mortality remain unclear.This study aimed to assess the effect of TIPS placement on renal function and to examine the relationship between post-TIPS Cr and mortality risk.Methods:A total of 593 patients who underwent de novo TIPS placement between 2004 and 2017 at a single institution were included in the study.The pre-TIPS Cr level(T0;within 7 days before TIPS placement)and post-TIPS Cr levels,at 1–2 days(T1),5–12 days(T2),and 15–40 days(T3),were collected.Predictors of Cr change after TIPS placement and the 1-year mortality rate were analysed using multivariable linear-regression and Cox proportional-hazards models,respectively.Results:Overall,21.4%of patients(n=127)had elevated baseline Cr(≤1.5 mg/dL;mean,2.5161.49 mg/dL)and 78.6%(n=466)had normal baseline Cr(<1.5 mg/dL;mean,0.9260.26 mg/dL).Patients with elevated pre-TIPS Cr demonstrated a decrease in post-TIPS Cr(difference,-0.60 mg/dL),whereas patients with normal baseline Cr exhibited no change(difference,<0.01 mg/dL).The 30-day,90-day,and 1-year mortality rates were 13%,20%,and 32%,respectively.Variceal bleeding as a TIPS-placement indication(hazard ratio=1.731;P=0.036),higher T0 Cr(hazard ratio=1.834;P=0.012),and higher T3 Cr(hazard ratio=3.524;P<0.001)were associated with higher 1-year mortality risk.Conclusion:TIPS placement improved renal function in patients with baseline renal dysfunction and the post-TIPS Cr level was a strong predictor of 1-year mortality risk.展开更多
基金supported by the Marie Curie Research and Training Network "Mountain Risks" funded by the European Commission (2007–2010, Contract MCRTN-35098).
文摘andslide risk analysis is one of the primary studies providing essential instructions to the subsequent risk management process. The quantification of tangible and intangible potential losses is a critical step because it provides essential data upon which judgments can be made and policy can be formulated. This study aims at quantifying direct economic losses from debris flows at a medium scale in the study area in Italian Central Alps. Available hazard maps were the main inputs of this study. These maps were overlaid with information concerning elements at risk and their economic value. Then, a combination of both market and construction values was used to obtain estimates of future economic losses. As a result, two direct economic risk maps were prepared together with risk curves, useful to summarize expected monetary damage against the respective hazard probability. Afterwards, a qualitative risk map derived using a risk matrix officially provided by the set of laws issued by the regional government, was prepared. The results delimit areas of high economic as well as strategic importance which might be affected by debris flows in the future. Aside from limitations and inaccuracies inherently included in risk analysis process, identification of high risk areas allows local authorities to focus their attention on the “hot-spots”, where important consequences may arise and local （large） scale analysis needs to be performed with more precise cost-effectiveness ratio. The risk maps can be also used by the local authorities to increase population’s adaptive capacity in the disaster prevention process.
文摘This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.
文摘Background:The effect of transjugular intra-hepatic portosystemic shunt(TIPS)placement on renal function and the correlation of post-TIPS Cr with mortality remain unclear.This study aimed to assess the effect of TIPS placement on renal function and to examine the relationship between post-TIPS Cr and mortality risk.Methods:A total of 593 patients who underwent de novo TIPS placement between 2004 and 2017 at a single institution were included in the study.The pre-TIPS Cr level(T0;within 7 days before TIPS placement)and post-TIPS Cr levels,at 1–2 days(T1),5–12 days(T2),and 15–40 days(T3),were collected.Predictors of Cr change after TIPS placement and the 1-year mortality rate were analysed using multivariable linear-regression and Cox proportional-hazards models,respectively.Results:Overall,21.4%of patients(n=127)had elevated baseline Cr(≤1.5 mg/dL;mean,2.5161.49 mg/dL)and 78.6%(n=466)had normal baseline Cr(<1.5 mg/dL;mean,0.9260.26 mg/dL).Patients with elevated pre-TIPS Cr demonstrated a decrease in post-TIPS Cr(difference,-0.60 mg/dL),whereas patients with normal baseline Cr exhibited no change(difference,<0.01 mg/dL).The 30-day,90-day,and 1-year mortality rates were 13%,20%,and 32%,respectively.Variceal bleeding as a TIPS-placement indication(hazard ratio=1.731;P=0.036),higher T0 Cr(hazard ratio=1.834;P=0.012),and higher T3 Cr(hazard ratio=3.524;P<0.001)were associated with higher 1-year mortality risk.Conclusion:TIPS placement improved renal function in patients with baseline renal dysfunction and the post-TIPS Cr level was a strong predictor of 1-year mortality risk.
