Insider trading restrictions and earnings management

We study whether firms that voluntarily restrict insider trading have lower incentives for earnings management. Using a large sample of US firms, we measure these restrictions based on the extent to which insider transactions happen shortly after quarterly earnings announcements. We find that the adoption of insider trading restrictions is associated with a reduction of 9.92 percent in absolute discretionary accruals. Our findings are robust to controlling for changes in corporate governance, and we do not find evidence of a substitution effect between accruals and real earnings management, target beating or timeliness of loss recognition. Taken together, our results indicate that the voluntary adoption of blackout periods that limit insider trading improves the quality of financial reporting

The incidence of the postoperative peritonitis in digestive surgery in children. Clinical and therapeutical aspects

Postoperative peritonitis are the result of the defects a first surgical intervention and therefore they are a complication of the digestive surgery. In pediatric surgery they appear in the digestive surgery in new-born and infant or as a complication in the postoperative evolution of a acute appendicitis in small children or teenagers, ussuallly, after interventios in the emergency department or other surgical departments. The authors are analyzing the incidence and the causes of the postoperative peritonitis admitted and treated in the pediatric surgery department in the last 25 years

Enhancing Volumetric Bouligand-Minkowski Fractal Descriptors by using Functional Data Analysis

This work proposes and study the concept of Functional Data Analysis transform, applying it to the performance improving of volumetric Bouligand-Minkowski fractal descriptors. The proposed transform consists essentially in changing the descriptors originally defined in the space of the calculus of fractal dimension into the space of coefficients used in the functional data representation of these descriptors. The transformed decriptors are used here in texture classification problems. The enhancement provided by the FDA transform is measured by comparing the transformed to the original descriptors in terms of the correctness rate in the classification of well known datasets

Soft tissue management at implants: Summary and consensus statements of group 2. The 6th EAO Consensus Conference 2021

OBJECTIVES The task of working Group 2 at the 6th Consensus Meeting of the European Association for Osseointegration was to comprehensively assess the effects of soft tissue augmentation procedures at dental implant sites on clinical, radiographic and patient-reported outcome measures (PROMs) including an overview on available outcome measures and methods of assessment. MATERIALS AND METHODS Three systematic reviews and one critical review were performed in advance on (i) the effects of soft tissue augmentation procedures on clinical, radiographic and aesthetic outcomes, (ii) reliability and validity of outcome measures and methods of assessment and (iii) PROMs applied in clinical studies for soft tissue augmentation procedures at dental implant sites. Major findings, consensus statements, clinical recommendations and implications for future research were discussed in the group and approved during the plenary sessions. RESULTS The four reviews predominantly revealed: Soft tissue augmentation procedures in conjunction with immediate and delayed implant placement result in superior aesthetic outcomes compared to no soft tissue augmentation in the zone of aesthetic priority. Soft tissue augmentation procedures have a limited effect on marginal bone level changes compared to implant sites without soft tissue augmentation. Clinically relevant parameters (gingival index, mucosal recession) and plaque control improve at implant sites when the width of keratinised mucosa is increased. A variety of aesthetic indices have been described with good reliability. Pink Esthetic Score and Complex Esthetic Index are the most validated aesthetic indices for single implants, though. Superimposed digital surface scans are most accurate to assess profilometric tissue changes. PROMs following soft tissue augmentation procedures have been assessed using various forms of questionnaires. Soft tissue augmentation had a limited effect on PROMs. CONCLUSIONS Soft tissue augmentation procedures are widely applied in conjunction with implant therapy. Depending on the indication of these interventions, clinical, radiographic and aesthetic outcomes may improve, whereas the effect on PROMs is limited

Consensus Report of Working Group 2:Soft Tissue Management

OBJECTIVES: The task of working Group 2 at the 6th Consensus Meeting of the European Association for Osseointegration was to comprehensively assess the effects of soft tissue augmentation procedures at dental implant sites on clinical, radiographic and patient‐reported outcome measures (PROMs) including an overview on available outcome measures and methods of assessment. MATERIALS AND METHODS: Three systematic reviews and one critical review were performed in advance on (i) the effects of soft tissue augmentation procedures on clinical, radiographic and aesthetic outcomes, (ii) reliability and validity of outcome measures and methods of assessment and (iii) PROMs applied in clinical studies for soft tissue augmentation procedures at dental implant sites. Major findings, consensus statements, clinical recommendations and implications for future research were discussed in the group and approved during the plenary sessions. RESULTS: The four reviews predominantly revealed: Soft tissue augmentation procedures in conjunction with immediate and delayed implant placement result in superior aesthetic outcomes compared to no soft tissue augmentation in the zone of aesthetic priority. Soft tissue augmentation procedures have a limited effect on marginal bone level changes compared to implant sites without soft tissue augmentation. Clinically relevant parameters (gingival index, mucosal recession) and plaque control improve at implant sites when the width of keratinised mucosa is increased. A variety of aesthetic indices have been described with good reliability. Pink Esthetic Score and Complex Esthetic Index are the most validated aesthetic indices for single implants, though. Superimposed digital surface scans are most accurate to assess profilometric tissue changes. PROMs following soft tissue augmentation procedures have been assessed using various forms of questionnaires. Soft tissue augmentation had a limited effect on PROMs. CONCLUSIONS: Soft tissue augmentation procedures are widely applied in conjunction with implant therapy. Depending on the indication of these interventions, clinical, radiographic and aesthetic outcomes may improve, whereas the effect on PROMs is limited

Orofacial clefts in children - clinical and terapeutical aspects

Orofacial clefts are the most encountered facial malformation and they represent a congenital malformation with a particular impact, not only from the aesthetic point of view, but also from the functional point of view, with profound repercussions on the child’s psychosomatic development. The therapeutic approach to these congenital defects of the cranio-facial structures requires a close collaboration between the pediatric surgeon, the orthodontist, the logoped, and it is often necessary even a psychological approach to these cases. The authors are presenting the experience of the Pediatric Surgery Clinic of the Craiova Emergency County Hospital in the surgical approach of the cases of orofacial clefts in the last ten years