Academic literature on the topic 'Mention transitoire'

SYNOPSIS We investigate how managers report one-time gains resulting from legal settlements and insurance recoveries in press releases following Regulation G. Regulation G may have had the unintended consequence of allowing managers to omit mention of these transitory gains, resulting in higher reported performance absent non-GAAP disclosure. We find that while managers generally provide some information about transitory gains in the earnings announcement, there is a large amount of variation in the granularity of the detail. For example, the vast majority of managers (88.5 percent) mention the gain in the earnings announcement, but few (34 percent) report non-GAAP earnings per share summary figures explicitly excluding transitory gains. This percentage is significantly lower than pre-Regulation G, where approximately 62 percent of firms reported non-GAAP earnings per share excluding the transitory gain. Interestingly, we find that gains are less likely to be carved out of earnings when there are no concurrent transitory losses, providing some evidence that there continues to be an opportunistic component of non-GAAP reporting following Regulation G. Data Availability: Data are available from sources identified in the text.

Earnings represent information which very paid attention by users of financial statements. Some research was examined the ability of earnings to forecast future earnings which only focused to aggregate earnings. Some literature mention that reported earnings number contain permanent and transitory earnings component which can be used to forecast future earnings and future cash flow. Permanent earnings is earnings related to core activity of the firms which always happened each every period, while transitory earnings are earnings do not relate with core activity of the firms and is not expected to happened in next period. This research empirically examines the level of accuracy model with permanent, transitory, and aggregate earnings component to forecast future earnings of the firms

In 1927, nursery school educator Lucy Sprague Mitchell heralded Jean Piaget's psychology as of “outstanding interest” and wrote in Progressive Education that it should be of “immense service” to psychologists, teachers, and parents. In 1929, psychologist Lois Meek praised Piaget's research in the National Society for the Study of Education's yearbook on preschool and parental education. In 1931, the National Association for Nursery Education bibliography on nursery school-based research, for which Meek was on the editorial board, included no mention of Piaget at all.

Les auteurs du présent article ont mis en place en Licence Professionnelle Acoustique et Vibrations Mention Acoustique et Environnement Sonore de l’Université de Montpellier un certain nombre de travaux pratiques mettant en jeu des procédés d’analyse vibratoire. Sous forme de travaux pratiques, les étudiants démarrent par appréhender le principe simple de l’analyse spectrale à travers un exemple ludique de l’enregistrement vibratoire d’un ventilateur et de défauts type balourd, puis mettent en place une étude plus approfondie d’écoute de motoréducteur et de roulement à billes à partir de l’analyse temps/fréquence. Après synthèse de celleci, les étudiants peuvent donc distinguer les composantes transitoires et stationnaires et ainsi discriminer les indicateurs de défaut soumis à une méthode comparative pour ensuite mettre en œuvre un procédé de prise de décision de conformité. L’article reprend la description du matériel, la méthodologie et les performances atteintes à travers l’illustration de plusieurs exemples.


 The LDB (Lei de Diretrizes e Bases) of 1996 does not mention the Quilombolas Communities. We know that in some aspects the problems with the access to schools are similar to the problems faced in the riverine communities, in the rural zone, and in the indigenous population, for example. Both specified on the law. Which would be the followed orientation when we talk about quilombos?- It is important not to lose sight that exists in space and in the Brazilian population a large territory and people not part of the “Official Brazil”. In this context, we can insert the quilombolas populations, which were excluded secularly of the country and of the priority actions in the decision-making sector. Prejudice and exclusion mark the history of Africa in Brazil and the quilombos, which are considered “the past of Colonial Brazil”, had recently started to have attention of the State and one of them is in the Transitory Devices of the Federal Constituion of 1988. 

Este artículo analiza las normas de género y sus posibilidades de negociación en la sociedad chilena en las primeras décadas del siglo XIX. A partir de un connotado caso de homicidio ocurrido en 1845 se propone que el travestismo de la identidad masculina no solo era tolerado, sino también justificado cuando este era transitorio y no vulneraba la representación de lo masculino como identidad superior a la femenina. Desde el estudio de fuentes judiciales, prensa, libros sobre el caso y correspondencia de las partes involucradas, se constata cómo la adopción de la identidad femenina por un hombre no implicaba necesariamente la negación de la masculinidad, pudiendo centrarse el interés del público en torno al honor de las partes involucradas.

This study investigated, using cone beam computed tomography (CBCT), the spatial mandibular positioning after rapid maxillary expansion (RME) in Class II Division 1 malocclusion. This prospective study evaluated 17 children (mean initial age 10.36 years old) presenting Class II, Division 1 malocclusion and skeletal maxillary constriction that underwent to RME Haas’ protocol. CBCT was performed before treatment (T1), immediately after the stabilization of expander screw (T2) and after the retention period of 6 months (T3). The scans were managed in Dolphin Imaging® 11.0 software, where landmarks (right and left condylion, right and left gonion, and menton) were positioned and measured in relation to sagittal, coronal and axial plane to verify, respectively, transverse, anteroposterior and vertical displacement of the mandible. Paired Student’s t-test was used to identify significant differences (p<0.05) between T1 and T2, T2 and T3, and T1 and T3. After RME, right and left gonion moved downward (1.11 mm and 0.89 mm) and menton displaced downward (1.90 mm) and backward (1.50 mm). During the retention period, only anteroposterior displacement was significant, with the right and left gonion (0.97 mm and 1.26 mm) and the menton (2.29 mm) moving forward. Three-dimensional assessment of the mandible in Class II Division 1 patients subjected to RME showed a transitory backward and downward mandibular positioning, without any lateral displacement. The 6-month retention period allowed the mandible shifting significantly forward, exhibiting a more anterior position compared with the initial condition, even remaining in a more downward direction.

Un projet de loi, actuellement à l’étude à l’Assemblée nationale du Québec, a notamment pour but d’effectuer une réforme d’envergure du système de l’état civil. Le système actuel y fait l’objet d’une révision systématique en ce qui concerne non seulement le rôle des actes de l’état civil et la nature des mentions pertinentes, mais aussi et surtout la confection et la conservation des actes; on espère ainsi atteindre l’efficacité administrative que peuvent offrir les moyens techniques dont on dispose maintenant. La constatation des problèmes que pose le morcellement du système actuel a conduit à proposer la création d’un registre central, où seraient regroupés tous les actes de l’état civil. Ce registre unique serait sous le contrôle d’un directeur de l’état civil, qui deviendrait ainsi l’unique officier de l’état civil. On analyse d’abord dans cette étude le rôle capital du directeur de l’état civil, puis la réglementation proposée pour chacun des actes de l’état civil. On s’interroge enfin, de façon brève, sur les dispositions transitoires qu’il faudra prendre ainsi que sur l’organisation administrative à mettre en place.

AbstractFootprint has become a common term in environmental research in Antarctica, yet after 25 years there is still no certainty about what it refers to. In relation to Antarctica, the closest definition has been ‘the spatial extent and intensity of disturbance’. Yet there is still confusion around what a ‘disturbance’ footprint is actually measuring. This is evident within Committee for Environmental Protection documents, in which there have been over 80 mentions of footprint, with at least eight different meanings, since 1998. To improve clarity in its use by both scientists and policymakers, we first examine the development of the term footprint, how it has been applied, and its usefulness in applications such as interpreting ‘minor or transitory’ activities. We then identify and define a suite of footprint types (disturbance, building, contamination, non-native species, noise, visual, visitation, risk, carbon, ecological, and human), with the aim of developing a common understanding of what the term refers to. Our goal is to ensure the concept of footprint can be a useful environmental tool to facilitate progressing environmental protection.

Abstract 4208 Introduction: Metaphase cytogenetic (MG) studies are routinely performed on bone marrow aspirate specimens in patients with hematologic disorders. While more sensitive tests are available which target specific aberrations, MG remains an inexpensive method to identify both anticipated and unanticipated global changes. However, due to the occasional finding of non-clonal changes in single metaphases, the International System for Human Cytogenetic Nomenclature recommends that the abnormality be present in at least two cells (three cells for losses of whole chromosomes) before it is considered a clonal change. Noting a high frequency of single metaphase chromosomal abnormalities (SMCAs) in the heavily pre-treated population at Vanderbilt University Medical Center (VUMC), we sought to quantify the incidence of those SMCAs with minimal or no apparent clinical significance and to determine the best interpretation and reporting mechanism for such changes. Methods: Retrospective data was collected and analyzed from a 16 month period encompassing March 2010 to June 2011. During this time period, all cases of SMCAs were identified. For each instance all tandem ancillary studies (fluorescent in situ hybridization (FISH), molecular studies) as well as all prior and subsequent cytogenetic studies associated with bone marrow biopsies were analyzed. Results: A total of 2916 bone marrow biopsies were performed at VUMC during this 16 month time frame. Of these 2916 cases, 680 had abnormal karyotypes, including 151 instances of chromosomal aberrations which were identified in only a single cell out of at least twenty metaphases examined (SMCAs). These 151 instances corresponded to 133 patients. Compared to the overall distribution of bone marrow diagnoses/indications at VUMC, there were a disproportionately high number of cases of acute myeloid leukemia (AML)and/or myelodysplasia (MDS) (45% of SMCAs versus 31% of total VUMC bone marrow biopsies) and lymphoma (15% of SMCAs versus 5%) (chi-square test, p-value < 0.001). Across diagnoses, 79% of all cases were found in patients after chemotherapy or radiation treatment, with a very high association with prior therapy in cases of AML (94%), B lymphoblastic leukemia (100%), myeloproliferative neoplasms (100%), lymphoma (85%), and MDS (84%). Only cases for which the clinical indication was to rule out bone marrow failure had a significant percentage of SMCAs in untreated marrows, potentially representing stress hematopoiesis. Of the 151 cases of SMCA, 81 (60%) had a prior marrow, a subsequent marrow, or both which did not show the SMCA, suggesting a transient incidental finding of probable minimal clinical significance. An additional 29/151 (19%) cases were seen only once at VUMC, but the aberration had no known clear disease association and are likely of minimal clinical significance. The SMCA was likely indicative of minimal residual disease in only 13 cases (9%), confirmed by concordance with prior marrow findings or tandem FISH studies with known disease association. Only 4 of the 151 cases (2.6% of cases) were of unclear clinical significance at the time of the result but were later confirmed to be significant by identification of a similar finding in a subsequent marrow. Of the SMCAs believed to be transitory and therapy-related, the aberrations clustered with variable changes seen in chromosomes 1 (particularly t(1;19) and t(1;7)), 6, 7, 9, and 13 as well as frequent trisomies of chromosomes 18, 21, and 22. Conclusions: Retrospective analysis identified that 79% of SMCAs identified were of minimal or no clinical significance. Those cases in which the SMCA likely represents a true marker of disease represented only 9% of cases and were readily identifiable at the time of the marrow by correlation with prior cytogenetic findings or tandem FISH. In only 2.6% of cases was an SMCA only subsequently proven to be clinically significant. There was a high association with prior chemotherapy in these SMCA cases, and the cases have preferred “hotspots” of the therapy-related transient chromosomal changes, including numerous translocations. We therefore recommend the de-emphasis of SMCAs in post-therapy specimens by reporting a normal karyotype in the formal interpretation with only mention of the SMCA in a comment to enable correlation with future studies. This reporting scheme will help distinguish true clonal evolution from a transient laboratory finding. Disclosures: No relevant conflicts of interest to declare.

The author, starting from the recent sentence of the Italian Constitutional Court No. 52/2023, retraces considerations of the doctrine on the subject of “proximity collective agreements” regulated by Article 8 of Law No. 148 of 2011, with specific reference to the work of Riccardo Del Punta. The focus is on the 2012 essay “Cronache da una transizione confusa (su art. 8, l. n. 148/2011, e dintorni)”, which, although dating back to the time of the introduction of the rule and, therefore, written in a different context from today, is extremely topical. The reading of Del Punta's essay and, specifically, the “collettive effort” he wishes for in supporting the already mentioned art. 8, lead the author to outline the nature of exceptionality of the norm at the temporal level as well, consequently hypothizing its constitutional, although transitory, legitimacy and limiting the relevance of trade unions’ representativeness at the national level.

Music is certainly a way to express or reinforce our identity, but is it possible to represent and recreate an identity through the process of sampling? Our author says yes and mentions Stregoni, an Italian refugee project. Stregoni offers an experimental space for music production to its participants. The smartphones of the refugees are used as sample libraries for the following process of improvisation. Stregoni creates, our author argues, both subjective and collective identity, even if transitory.

Abstract This chapter discusses Article 105(1) TFEU, which contains a predominantly transitory rule that confers on the Commission a general power of surveillance and control. It mentions the referral of Article 105(1) TFEU by the Court of Justice in its Masterfoods case law. It also highlights the responsibility of the Commission to define and implement the orientation of EU competition policy. The chapter analyzes how the Commission had to rely on MS’ authorities in order to ensure that infringements were brought to an end in accordance with Article 105(2) TFEU. It cites Article 105(3) TFEU, which grants the Commission a primary law authorization to adopt block exemption regulations with regard to categories of agreement.