Effects of adjunctive probiotic L. reuteri lozenges on S/RSD outcomes at molar sites with deep pockets

2020 ◽  
Vol 47 (9) ◽  
pp. 1098-1107
Author(s):  
Georgios Pelekos ◽  
Aneesha Acharya ◽  
Nemoto Eiji ◽  
Guang Hong ◽  
Wai Keung Leung ◽  
...  
Keyword(s):  
2003 ◽  
Vol 22 (1) ◽  
pp. 93-108 ◽  
Author(s):  
Ho Young Lee ◽  
Vivek Mande

This study examines how the Private Securities Litigation Reform Act of 1995 (PSLRA) affects auditors' incentives to curtail earnings management by client managers. The most significant reform of PSLRA was the elimination of joint and several liability under which auditors and other parties could be named to lawsuits because of ‘deep pockets’ rather than culpability. While the elimination of joint and several liability provides significant relief to auditors from litigation, opponents of PSLRA argue that it discourages meritorious lawsuits and lowers audit quality, reducing investor confidence in markets. The potential benefit would be greatest for Big 6 firms, who have the highest exposure (largest clients) and significant resources to pay damages. In this paper we argue that if PSLRA induces decreases in audit quality, then we should expect increases in the prevalence of accruals after this Act. To investigate this issue we examine the discretionary accruals of a sample of 2,600 companies three years before and after the act. Our results support this hypothesis. Specifically, we find that after PSLRA income-increasing discretionary accruals rise for auditees of Big 6 firms but not for auditees of non-Big 6 firms.


2017 ◽  
Vol 92 (9-12) ◽  
pp. 3883-3901 ◽  
Author(s):  
Frederic Monies ◽  
Isabelle Danis ◽  
Christian Bes ◽  
Sonia Cafieri ◽  
Marcel Mongeau

Author(s):  
Narendranath Shanbhag ◽  
Eric Pardede

Software startups are increasingly under high pressure to deliver successful products to survive and thrive in the modern highly competitive technology market. Larger organizations with deep pockets can replicate the same business ideas used by startups with relative ease. So how does the average startup stand a chance at succeeding at this seemingly David vs. Goliath contest? This chapter looks at the available literature and identifies factors that can affect the success of software development startups. Using causal loop constructs from the field of system dynamics, the interactions among the various identified factors are visualized to reveal the dynamics of the system. The result is as a three-dimensional view of success factors in form of time, capital, and (product) differentiation. The chapter also explores the cornerstones in the context of the product and business dimensions of software startups. This research acts as groundwork for analyzing the workings of software startups and sets the stage for a more holistic study upon which further research can be carried out.


1985 ◽  
Vol 12 (7) ◽  
pp. 568-577 ◽  
Author(s):  
Robert MacAlpine ◽  
Ingyar Magnusson ◽  
Robert Kiger ◽  
Max Crigger ◽  
Steven Garrett ◽  
...  

2013 ◽  
Vol 2013 ◽  
pp. 1-7 ◽  
Author(s):  
Toshiya Morozumi ◽  
Takehiko Kubota ◽  
Daisuke Abe ◽  
Taro Shimizu ◽  
Kaname Nohno ◽  
...  

Thirty chronic periodontitis patients were randomly assigned to 3 groups: control, saline, and essential oil-containing antiseptic (EO). Subgingival plaque was collected from a total of 90 pockets across all subjects. Subsequently, subgingival ultrasonic instrumentation (SUI) was performed by using EO or saline as the irrigation agent. After continuous mouth rinsing at home with EO or saline for 7 days, subgingival plaques were sampled again. Periodontopathic bacteria were quantified using the modified Invader PLUS assay. The total bacterial count in shallow pockets (probing pocket depth (PPD) = 4-5 mm) was significantly reduced in both saline (P<0.05) and EO groups (P<0.01). The total bacterial count (P<0.05) andPorphyromonas gingivalis(P<0.01) andTannerella forsythia(P<0.05) count in deep pockets (PPD≥6 mm) were significantly reduced only in the EO group. In comparisons of the change ratio relative to baseline value of total bacteria counts across categories, both the saline and EO groups for PPD 4-5 mm and the EO group for PPD 6 mm showed a significantly low ratio (P<0.05). The adjunctive use of EO may be effective in reducing subgingival bacterial counts in both shallow and deep pockets. This trial is registered with UMIN Clinical Trials RegistryUMIN000007484.


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