Search results for "DEB"
showing 10 items of 1307 documents
Comparison of the root canal debridement ability of two single file systems with a conventional multiple rotary system in long oval-shaped root canal…
2016
Background This study sought to compare the root canal debridement ability of Neolix, Reciproc and ProTaper rotary systems in long oval-shaped root canals. Material and methods Eighty five extracted single-rooted human teeth with long oval-shaped single root canals were selected and divided into three experimental groups(n=25) and one control group (n= 10). Root canals were filled with Vitapex radiopaque contrast medium and prepared with Neolix, Reciproc or ProTaper systems. The control group only received irrigation. Digital radiographs were obtained at baseline and postoperatively and subjected to digital subtraction. The percentage of reduction in contrast medium was quantified at 0-5 mm…
Microbial Succession in Spontaneously Fermented Grape Must Before, During and After Stuck Fermentation
2016
The microbial succession in spontaneously fermenting Riesling must was investigated from the beginning (pressing) until the end (sulphuring) of the fermentation in two harvest years (2008 and 2009) at a Moselle winery (Germany). In both years, the fermentation was interrupted by a stuck period. The length of the stuck period varied considerably (20 weeks in 2008 and one week in 2009). Different yeasts (Candida, Debaryomyces, Pichia, Hanseniaspora, Saccharomyces, Metschnikowia, Cryptococcus, Filobasidium and Rhodotorula) and bacteria (Gluconobacter, Asaia, Acetobacter, Oenococcus, Lactobacillus, Bacillus and Paenibacillus) were isolated successively by plating. The main fermenting organism w…
Should we administer antifungal drugs before the diagnosis of invasive fungal infection in non-neutropenic critically ill patients?
2016
Postoperative intestinal fistula in primary advanced ovarian cancer surgery
2021
Antoni Llueca,1– 3 Anna Serra,1– 3 Maria Teresa Climent,1,2 Karina Maiocchi,2,4 Alvaro Villarin,2,4 Katty Delgado,2,5 Josep Mari-Alexandre,6 Juan Gilabert-Estelles,6,7 Paula Carrasco,3 Blanca Segarra,8 Luis Gomez,2,4 Juan Jose Hidalgo,3 Javier Escrig,3 Manuel Laguna2,4 On behalf of the MUAPOS working group (Multidisciplinary Unit of Abdominal Pelvic Oncology Surgery1Department of Gynecology and Obstetrics, University General Hospital of Castellon, Castellón, Spain; 2Multidisciplinary Unit of Abdominal Pelvic Oncology Surgery (MUAPOS), University General Hospital of Castellon, Castellón, Spain; 3Department of Medicine, University Jaume I (UJI), Caste…
The Case for Contingent Convertible Debt for Sovereigns
2015
We make the case for sovereigns to issue contingent convertible bonds as a means to forestall debt crises. These instruments contractually stipulate payment standstill, contingent on a sovereign’s credit default swap spread breaching a distress threshold. This is a financial innovation solution to the lack of sovereign debt restructuring mechanisms, limiting ex ante the likelihood of debt crises and imposing ex post risk sharing between creditors and the debtor. The new instruments are contingent contracts addressing neglected risks in sovereign debt. Building on literature for contingent convertible debt for banks we address the design of sovereign contingent debt, including market discipl…
Sustainable Growth Rate: An Analysis Regarding the Most Traded Companies on the Bucharest Stock Exchange
2018
The concept of sustainable growth rate was originally developed by Robert C. Higgins. In the case of companies with given stable financial policies, it is considered to be the link between growth-return rate combinations that gives a balanced growth line. This indicates the possibilities for a company to grow without generating deficits or cash surpluses. Increased sales require more assets, which can be financed by new debt, external equity, and internal equity through retained earnings. The sustainable growth rate is the maximum rate at which company sales can increase without decreasing its financial resources. The aim of this paper is to determine if the last year most traded companies …
COVID-19 Crisis - A Test for European Union’s Solidarity
2020
Abstract The crises the European Union has gone through over time have called into question the Union’s legitimacy and efficiency. The 2008-2009 financial crisis, the European debt crisis, the migration crisis and Brexit, have all tested the solidarity between member states. The COVID-19 pandemic is without a doubt the most drastic crisis in the EU’s history, with very severe socioeconomic consequences. The EU leaders were strongly criticized for not reacting quickly and efficiently enough to mitigate the impact of the virus, reduce suffering, and ward off the economic crisis. In this context, the questions that arise are: Is the Union a modern-day Titanic? Will it sink or it will sustain i…
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
2018
The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases. Meanwhile, preparers have been strongly lobbying against these changes, as in their view the new treatment will lead to negative economic consequences. We undertake a value‐relevance study to examine whether as‐if capitalised operating leases are priced by market users in a relatively unexplored setting. We consider Spanish listed firms, and employ hand‐collected data on operating leases disclosed in the notes to the financial statements to constructively capitalise the assets and liabilities. Our…
Simplified restructuring proceedings in Poland as an example of anti – crisis regulation due to the COVID-19 pandemic
2020
Summary The study discusses new legislative anti – crisis solutions adopted in Poland in connection with the COVID – 19 pandemic. The Polish legislator decided to introduce the so-called simplified restructuring procedure. This happened in the face of the expectations of both the jurisprudence of law and practice. On the one hand, the simplified restructuring procedure (the fifth independent type of restructuring procedure for an entrepreneur in Poland) allows for a quick, cheap and simplified conclusion of an arrangement with creditors outside the court, then approved by the court. On the other hand, the opening of such proceedings gives the debtor protection against enforcement at the cre…