Dual energy subtraction: principles and clinical applications

Two technical solutions using single or dual shot offer different advantages and disadvantages for dual energy subtraction. The principles of these are explained and the main clinical applications with results are demonstrated. Elimination of overlaying bone and proof or exclusion of calcification are the primary aims of energy subtraction chest radiography, offering unique information in different clinical situations.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

Gibt es ein Europäisches Verwaltungsrecht?

Der Beitrag schildert an Beispielen aus der Rechtsprechung des Europäischen Gerichtshofs (EuGH), wie sich ausgehend von der Regel, dass jeder Mitgliedstaat das Gemeinschaftsrecht nach eigenem nationalstaatlichen Verwaltungsrecht vollzieht (sog. Vollzugskompetenz der Mitgliedstaaten) in den letzten Jahren gleichwohl Ansätze eines gemeinsamen Europäischen Verwaltungsrechts entwickelt haben. Hierbei werden zunächst die Wirkungsweisen des Effektivitätsgebotes und des Diskriminierungsverbotes erläutert, die als Grund legende Prinzipen dem nationalen Verwaltungsvollzug zugrunde liegen müssen. Daneben erläutert der Beitrag als weitere systematische Grundstrukturen, die für eine gleichmäßige Anwendung des Verwaltungsrechts in allen Mitgliedstaaten kennzeichnend sind, exemplarisch den Grundsatz der Verhältnismäßigkeit, den Grundsatz des Vertrauensschutzes und den Grundsatz der Rechtssicherheit. Im Fazit konstatiert der Verfasser eine durch den EuGH forcierte Rechtsfortbildung, die sich deutlich in Richtung auf ein sich ständig verdichtendes Europäisches Verwaltungsrecht weiterentwickelt.

The EU Policy on Institutional Multilingualism: Between Principles and Practicality

This article brings to light several inconsistencies within the narrative of the EU policy on institutional multilingualism. The EU has invoked fundamental EU principles of democracy, equality and transparent government, to publically bolster the need for its institutions to communicate and operate in the languages of its citizens. However, these principles do not allow for the pragmatic and budgetary arguments that the EU uses to justify the in reality limited number of official and de facto working languages of its institutions. The article argues that this disagreement could be resolved if the narrative of the EU's language policy would include the objective that all European citizens master any of the languages that the EU institutions use. In that light, the article recommends that further research is done into the question whether the EU should accept or even encourage the spontaneous development of English as a de facto pan-European lingua franca.

Evaluation of the Role of Access Providers Discussion of Dutch Pirate Bay Case Law and Introducing Principles on Directness, Effectiveness, Costs, Relevance, and Time

Internet service providers (ISPs) play a pivotal role in contemporary society because they provide access to the Internet. The primary task of ISPs – to blindly transfer information across the network – has recently come under pressure, as has their status as neutral third parties. Both the public and the private sector have started to require ISPs to interfere with the content placed and transferred on the Internet as well as access to it for a variety of purposes, including the fight against cybercrime, digital piracy, child pornography, etc. This expanding list necessitates a critical assessment of the role of ISPs. This paper analyses the role of the access provider. Particular attention is paid to Dutch case law, in which access providers were forced to block The Pirate Bay. After analysing the position of ISPs, we will define principles that can guide the decisions of ISPs whether to take action after a request to block access based on directness, effectiveness, costs, relevance and time.

Cancer screening - principles, evaluation and implementation

Screening for malignant disease aims to reduce the population risk of impaired health due to the tumor in question. Screening does not only entail testing but covers all steps required to achieve the intended reduction in risk, from the appropriate information of the population to a suitable therapy. Screening tests are performed in individuals free or unaware of any symptoms associated with the tumor. An essential condition is a recognizable pathological abnormality, which occurs without symptoms and represents a pre-clinical, early stage of the tumor. Overdiagnosis and overtreatment have only recently been recognized as important problems of screening for malignant disease. Overdiagnosis is defined as a screening-detected tumor that would never have led to symptoms. In prostate-specific antigen (PSA) screening for prostate cancer 50 % - 70 % of screening-detected cancers represent such overdiagnoses. Similarly, in the case of mammography screening 20 % - 30 % of screening-detected breast cancers are overdiagnoses. The evaluation of screening interventions is often affected by biases such as healthy screenee effects or length and lead time bias. Randomized controlled trials are therefore needed to examine the efficacy and effectiveness of screening interventions and to define the rate of adverse outcomes such as unnecessary diagnostic evaluations, overdiagnosis and overtreatment. Unfortunately there is no independent Swiss body comparable to the National Screening Committee in the United Kingdom or the United States Preventive Services Task Force, which examines screening tests and programs and develops recommendations. Clearly defined goals, a central organization responsible for inviting eligible individuals, documentation and quality assurance and balanced information of the public are important attributes of successful screening programs. In Switzerland the establishment of such programs is hampered by the highly fragmented, Federal health system which allows patients to access specialists directly.