A környezeti hasznok rendszere (System of the environmental benefits)

A tanulmány a vállalati működés során megjelenő környezetvédelmi intézkedések vállalaton belüli hasznainak rendszerezésével foglalkozik. A hagyományos vállalati számviteli rendszerben a környezetvédelem alapvetően a költségoldalon jelenik meg. Azonban a környezetvédelmi tevékenység vállalaton belül megjelenő hasznainak is fontos szerepe van környezetvédelmi intézkedésekkel, beruházásokkal kapcsolatos döntések meghozatalában. Ennek ellenére a környezeti hasznok a szakirodalomban elnagyoltan, valamint nem a teljes vállalatra vonatkozóan jelennek meg. Ezért a tanulmány célja, hogy a környezeti hasznok számviteli rendszerben való kimutatására egyfajta megoldást keressen. Az elemzés eredménye egy olyan új modell felállítása, amely képes a tulajdonosi érték koncepciójához szorosan kapcsolódva a vállalaton belüli környezeti hasznokat átfogóan kimutatni. Az újonnan felállított modell a hazai és a nemzetközi gyakorlatban is újdonságértékkel bír, és nagy előnye a vállalati gyakorlatban való alkalmazhatóság. --------- The main focus of this paper is the systematization of the environmental benefits within the company. The environmental benefits related to the company’s environmental action. Environmental protection appears in the accounting system mostly on the cost side. However, environmental benefits incurring within the company play an important role in the company’s environmental decision making processes. Despite these facts, environmental benefits are not analyzed in detail by the accounting literature and do not cover the whole activity of the company. Consequently, these paper aims to gain a possible demonstration of environmental benefits in the accounting system. The main outcome of this paper is a new model, able to comprehensively present the environmental benefits of the whole company. The theory on which the model is based is the shareholders’ value concept. The model has significant novelty both in the Hungarian and international practice. Another advantage of the model is that it can be integrated into the company’s accounting system.

Adult starvation and disease-related malnutrition: A proposal for etiology-based diagnosis in the clinical practice setting from the International Consensus Guideline Committee

Background & aims: Multiple definitions for malnutrition syndromes are found in the literature resulting in confusion. Recent evidence suggests that varying degrees of acute or chronic inflammation are key contributing factors in the pathophysiology of malnutrition that is associated with disease or injury. Methods: An International Guideline Committee was constituted to develop a consensus approach to defining malnutrition syndromes for adults in the clinical setting. Consensus was achieved through a series of meetings held at the ASPEN and ESPEN Congresses. Results: It was agreed that an etiology-based approach that incorporates a current understanding of inflammatory response would be most appropriate. The Committee proposes the following nomenclature for nutrition diagnosis in adults in the clinical practice setting. ""Starvation-related malnutrition"", when there is chronic starvation without inflammation, ""chronic disease-related malnutrition"", when inflammation is chronic and of mild to moderate degree, and ""acute disease or injury-related malnutrition"", when inflammation is acute and of severe degree. Conclusions: This commentary is intended to present a simple etiology-based construct for the diagnosis of adult malnutrition in the clinical setting. Development of associated laboratory, functional, food intake, and body weight criteria and their application to routine clinical practice will require validation. (C) 2009 European Society for Clinical Nutrition and Metabolism and ASPEN American Society for Parenteral and Enteral Nutrition. Published by Elsevier Ltd. All rights reserved.

Adult Starvation and Disease-Related Malnutrition: A Proposal for Etiology-Based Diagnosis in the Clinical Practice Setting From the International Consensus Guideline Committee

Background & Aims: Multiple definitions for malnutrition syndromes are found in the literature resulting in confusion. Recent evidence suggests that varying degrees of acute or chronic inflammation are key contributing factors in the pathophysiology of malnutrition that is associated with disease or injury. Methods: An International Guideline Committee was constituted to develop a consensus approach to defining malnutrition syndromes for adults in the clinical setting. Consensus was achieved through a series of meetings held at the ASPEN. and ESPEN Congresses. Results: It was agreed that an etiology-based approach that incorporates a current understanding of inflammatory response would be most appropriate. The Committee proposes the following nomenclature for nutrition diagnosis in adults in the clinical practice setting. ""Starvation-related malnutrition,"" when there is chronic starvation without inflammation, ""chronic disease-related malnutrition"", when inflammation is chronic and of mild to moderate degree, and ""acute disease or injury-related malnutrition"", when inflammation is acute and of severe degree. Conclusions: This commentary is intended to present a simple etiology-based construct for the diagnosis of adult malnutrition in the clinical setting. Development of associated laboratory, functional, food intake, and body weight criteria and their application to routine clinical practice will require validation. (JPEN J Parenter Enteral Mar. 2010;34:156-159)

Codes of best practice in competitive markets for managers

We study firms' corporate governance in environments where possibly heterogeneous shareholders compete for possibly heterogeneous managers. A firm, formed by a shareholder and a manager, can sign either an incentive contract or a contract including a Code of Best Practice. A Code allows for a better manager's control but makes manager's decisions hard to react when market conditions change. It tends to be adopted in markets with low volatility and in low-competitive environments. The firms with the best projects tend to adopt the Code when managers are not too heterogeneous while the best managers tend to be hired through incentive contracts when the projects are similar. Although the matching between shareholders and managers is often positively assortative, the shareholders with the best projects might be willing to renounce to hire the best managers, signing contracts including Codes with lower-ability managers.

Alcohol Marketing, Communications and Sponsorship Codes of Practice

In 2002 the Minister for Health and Children met with representative organisations from the Advertising Industry, the Association of Advertisers in Ireland (AAI), representing advertisers, the Institute of Advertising Practitioners in Ireland (IAPI), representing the advertising agencies and Drinks Industry Group Ireland (DIGI) representing the Alcohol Drinks Industry. The discussions centred on the Ministerâ?Ts concerns about some of the content, weight of exposure and placement of alcohol advertising. In addition, issues were discussed on activities involved in the sponsorship of, and activities surrounding, music and sports events. Download document here

Cross Mapping Of Nursing diagnoses In Infant Health Using the International Classification of Nursing Practice

This was a descriptive, retrospective study, with a quantitative method, with the aim of analyzing the nursing diagnoses contained in the records of children of 0 to 36 months of age who attended infant health nursing consults. A documentary analysis and the cross-mapping technique were used. One hundred eighty-eight different nursing diagnoses were encountered, of which 33 (58.9%) corresponded to diagnoses contained in the Nomenclature of Nursing Diagnoses and Interventions and 23 (41.1%) were derived from ICNP® Version 1.0. Of the 56 nursing diagnoses, 43 (76.8%) were considered to be deviations from normalcy. It was concluded that the infant health nursing consults enabled the identification of situations of normalcy and abnormality, with an emphasis on the diagnoses of deviations from normalcy. Standardized language favors nursing documentation, contributing to the care of the patient and facilitating communication between nurses and other health professionals.


Terms of international classification for Nursing Practice in motor and physical rehabilitation

OBJECTIVE To validate terms of nursing language especially for physical-motor rehabilitation and map them to the terms of ICNP® 2.0. METHOD A methodology research based on document analysis, with collection and analysis of terms from 1,425 records. RESULTS 825 terms were obtained after the methodological procedure, of which 226 had still not been included in the ICNP® 2.0. These terms were distributed as follows: 47 on the Focus axis; 15 on the Judgment axis; 31 on the Action axis; 25 on the Location axis; 102 on the Means axis; three on the Time axis; and three on the Client axis. All non-constant terms in ICNP® have been validated by experts, having reached an agreement index ≥0.80. CONCLUSION The ICNP® is applicable and used in nursing care for physical-motor rehabilitation.

Joint Official Positions of the International Society for Clinical Densitometry and International Osteoporosis Foundation on FRAX(®). Executive Summary of the 2010 Position Development Conference on Interpretation and use of FRAX® in clinical practice.

The International Society for Clinical Densitometry (ISCD) and the International Osteoporosis Foundation (IOF) convened the FRAX(®) Position Development Conference (PDC) in Bucharest, Romania, on November 14, 2010, following a two-day joint meeting of the ISCD and IOF on the "Interpretation and Use of FRAX(®) in Clinical Practice." These three days of critical discussion and debate, led by a panel of international experts from the ISCD, IOF and dedicated task forces, have clarified a number of important issues pertaining to the interpretation and implementation of FRAX(®) in clinical practice. The Official Positions resulting from the PDC are intended to enhance the quality and clinical utility of fracture risk assessment worldwide. Since the field of skeletal assessment is still evolving rapidly, some clinically important issues addressed at the PDCs are not associated with robust medical evidence. Accordingly, some Official Positions are based largely on expert opinion. Despite limitations inherent in such a process, the ISCD and IOF believe it is important to provide clinicians and technologists with the best distillation of current knowledge in the discipline of bone densitometry and provide an important focus for the scientific community to consider. This report describes the methodology and results of the ISCD-IOF PDC dedicated to FRAX(®).

Alternatives to Reparations in International Investment Arbitration– A Debate Between Theory and Practice

An analysis of the alternatives of compensation in relation to international investment disputes is relevant, because a pecuniary award is not always the appropriate remedy to solve disputes arising between investors and States. This is the case because States may be increasingly interested in opting for a different type of compensation. Furthermore, it is still not clear whether arbitral tribunals have recognised alternative types of awarding damages in respect of international investments disputes. This analysis comprises two principal components, the first, is to identify whether or not the tribunals may render an award that not only demands the payment of a sum of money but also considers some other means of compensation. The second, centres on how compliance with these non-pecuniary awards may be demanded. Our approach to these two principal components will always revolve around the idea of respecting the sovereignty of the State, bearing in mind that the execution of an arbitral award, which obliges the State to refrain from or to perform an act in its territory, relies precisely on the sovereignty of the State to execute it.