2,091 research outputs found

    Accounting for Gift Cards: A Demonstration of the Need for a New Accounting Standard

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    This thesis concerns the current accounting environment and methodology related to gift cards, and proposes a new accounting standard. The lack of authoritative guidance for companies that issue gift cards has led to disparities in gift card financial treatment and disclosure. Of particular concern is the treatment of revenue resulting from unredeemed gift cards. Companies generally adhere to one of two basic methods of calculating said revenue. The first method calculates revenue from unredeemed gift cards annual percent reduction of the gift card liability. An alternative method recognizes from unredeemed gift cards with the passage of time. Thesis research included analysis of Form 10-Ks, testing of data from companies who issue gift cards, and simulated models to determine various ways in which revenue from unredeemed gift cards can effect financial reporting. The accounting concepts of comparability, consistency, revenue recognition, matching, materiality, and conservatism were considered in relation to gift card accounting methodology. It was concluded that a new, authoritative standard is needed. This standard should require revenue from unredeemed gift cards be recognized based on the passage of time, and mandate complete financial reporting of pertinent gift card information

    Shaping the Breast in Aesthetic and Reconstructive Breast Surgery: An Easy Three-Step Principle. Part II - Breast Reconstruction after Total Mastectomy

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    This is Part II of four parts describing the three-step principle being applied in reconstructive and aesthetic breast surgery. Part I explains how to analyze a problematic breast by understanding the main anatomical features of a breast and how they interact: the footprint, the conus of the breast, and the skin envelope. This part describes how one can optimize results with breast reconstructions after complete mastectomy. For both primary and secondary reconstructions, the authors explain how to analyze the mastectomized breast and the deformed chest wall, before giving step-by-step guidelines for rebuilding the entire breast with either autologous tissue or implants. The differences in shaping unilateral or bilateral breast reconstructions with autologous tissue are clarified. Regardless of timing or method of reconstruction, it is shown that by breaking down the surgical strategy into three easy (anatomical) steps, the reconstructive surgeon will be able to provide more aesthetically pleasing and reproducible results. Throughout these four parts, the three-step principle will be the red line on which to fall back to define the problem and to propose a solution

    Biobank quality management in the BBMRI.be network

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    From as early as 2005, different guidelines and quality standards covering biobank activities and sample handling methods have been developed to improve and guarantee the reproducibility of biomarker research. Ten years on, the BBMRI.be Quality working group wanted to gauge the current situation of these aspects in the biobanks of the BBMRI.be network. To this end, two online surveys were launched (fall 2017 and fall 2018) to the biobank quality managers in the BBMRI.be network to determine the status and setup of their current quality management system (QMS) and how their QMS and related practices have evolved over a 14 month time period. All biobanks addressed by the two surveys provided a complete response (12 and 13, respectively). A QMS was implemented in 85% of biobanks, with 4 standards emerging as primary basis. Supplementary guidelines were used, with a strong preference for the ISBER best practices for biobanks. The Standard Preanalytical Code-an indicator of the preanalytical lifecycle of a biospecimen impacting the downstream analysis results-was already implemented in 50% of the biobanks while the other half intends future implementation. To assess and maintain the quality of their QMS, 62% of biobanks used self-assessment tools and 71% participated in proficiency testing schemes. The majority of biobanks had implemented procedures for general and biobank specific activities. However, policies regarding the business and sustainability aspect of biobank were only implemented in a limited number of biobanks. A clear desire for a peer-review audit was expressed by 69% of biobanks, with over half of them intending to implement the recently published biobank standard ISO20387. Overall, the biobanks of the BBMRI.be network have actively implemented a solid quality approach in their practices. The implementation of ISO 20387 may bring further professionalization of activities. Based on the needs expressed in this survey, the Quality working group will be setting up an audit program for the BBMRI.be biobanks, to enhance, harmonize and streamline their activities. On the whole, the biobanks in the BBMRI.be network are able to substantially contribute to translational research, as a primary facilitator guaranteeing high quality standards and reproducibility

    Superlattice variants in Sr 2

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    Fraude do leite por adição de formol : avaliação de um teste rápido para detecção e efeito sobre bactérias ácido láticas

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    Trabalho de Conclusão de Curso (graduação)—Universidade de Brasília, Faculdade de Agronomia e Medicina Veterinária, 2019.O presente trabalho foi conduzido em dois estudos, o primeiro teve o objetivo de avaliar o efeito de diferentes tempos de armazenamento na detecção de formol por meio do teste rápido Formfix2.0® e comparar seu desempenho com a metodologia oficial preconizada atualmente. Para tanto, foi adicionado formol ao leite nas concentrações de 0,001%, 0,005%, 0,01%, 0,03%, 0,05%, 0,1% e 0,5%, e todos os tratamentos foram testados nos tempos de zero, 24, 48, 72 e 96 horas. Os resultados obtidos demonstraram que a metodologia oficial se mostrou laboriosa, porém sensível para todas as concentrações e tempos analisados. Já o teste Formfix2.0® apresentou-se como uma alternativa de fácil execução, no entanto foi capaz de detectar a presença do formol apenas a partir da concentração de 0,01%, em todos os tempos. O segundo estudo buscou avaliar os efeitos do formol sobre o desenvolvimento de Lactococcus lactis e Lactobacillus rhamnosus. Para tanto, alíquotas de leite foram inoculadas com isolados das duas cepas e foram submetidas a diferentes concentrações de formol (0,001%, 0,005%, 0,01%, 0,1% e 0,5%). Os inóculos foram semeados após zero, 24 e 48 horas de armazenamento em temperatura de refrigeração e, então, incubados em 37 oC por 24 horas. Ambos os isolados apresentaram alta resistência em concentrações de até 0,01% de formol, com destaque para o isolado de Lactococcus lactis que conseguiu se desenvolver em concentrações de 0.1% de formol, armazenado por 48 horas. Os resultados dos estudos demonstraram que o Formfix2.0® não apresenta o mesmo desempenho quando comparado com a metodologia oficial, porém pode ser indicado como teste de triagem tendo em vista a facilidade na execução. As cepas de BALs utilizadas apresentaram resistência ao formol, no entanto são necessários mais estudos para determinar os efeitos do formol sobre outros gêneros de BALs, além de avaliar a resistência desses micro-organismos a outras substâncias conservantes.The present study was conducted in two studies, the first aimed to evaluate the effect of different storage times on formaldehyde detection by means of the Formfix2.0® rapid test and to compare its performance with the recommended official methodology. Formaldehyde was added to the milk at concentrations of 0.001%, 0.005%, 0.01%, 0.03%, 0.05%, 0.1% and 0.5%, and all treatments were tested in zero, 24, 48, 72 and 96 hours. The results obtained showed that the official methodology proved to be laborious, but sensitive for all concentrations and times analyzed. On the other hand, the Formfix2.0® test was presented as an alternative that was easy to perform; however, it was able to detect the presence of formaldehyde only from a concentration of 0.01% at all times. The second study aimed to evaluate the effects of formaldehyde on the development of Lactococcus lactis and Lactobacillus rhamnosus. For this purpose, milk aliquots were inoculated with isolates of the two strains and were submitted to different concentrations of formalin (0.001%, 0.005%, 0.01%, 0.1% and 0.5%). The inoculum was sown after zero, 24 and 48 hours of storage at refrigeration temperature and then incubated at 37ºC for 24 hours. Both isolates presented high resistance in concentrations of up to 0.01% of formaldehyde, with emphasis on the Lactococcus lactis isolate that was able to develop in concentrations of 0.1% of formaldehyde, stored for 48 hours. The results of the studies showed that Formfix2.0® does not present the same performance when compared to the official methodology, but it can be indicated as a screening test in view of its ease of execution. The strains of BALs used showed resistance to formaldehyde; however, further studies are needed to determine the effects of formaldehyde on other types of BALs, in addition to evaluating the resistance of these microorganisms to other preservative substances
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