№ files_lp_4_process_1_40678
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The document presents a study analyzing the outcomes of right versus left thoracic esophagectomy in patients with localized esophageal squamous cell carcinoma, using a multicenter, real-world dataset.
Year: 2023
Region / City: Not specified
Topic: Thoracic esophagectomy, survival outcomes, esophageal cancer
Document Type: Research article
Institution: Not specified
Author: Not specified
Target Audience: Medical professionals, researchers in oncology
Period of Validity: Not specified
Approval Date: Not specified
Date of Changes: Not specified
Price: 8 / 10 USD
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Gastrointestinal function testing model using a new laryngopharyngeal pH probe (Restech) in patients after Ivor-Lewis esophagectomy
Year: 2021
Region / City: Cologne, Germany
Topic: Gastroesophageal Reflux Disease, Laryngopharyngeal Reflux, Esophageal pH Monitoring, Esophagectomy
Document Type: Original Article
Organization: University of Cologne, Department of General, Visceral, Cancer and Transplant Surgery
Authors: Benjamin Babic, Dolores T Müller, Florian Gebauer, Lars Mortimer Schiffmann, Rabi R Datta, Wolfgang Schröder, Christiane J Bruns, Jessica M Leers, Hans F Fuchs
Target Audience: Medical professionals, researchers, and clinicians in the field of gastroenterology and surgery
Period of Action: 2016-2018
Approval Date: May 19, 2021
Revision Date: February 11, 2021
Date Published: June 15, 2021
Periodic inventory system: A periodic inventory system is an inventory system in which real time updating of inventory balances are not made. In fact, physical counting of inventory determines inventory position on completion of a specified period – usually once a quarter or once a year. In a periodic inventory system, purchases of inventory are recorded in the purchases account in the books of the business. At the end of the specified period, when a physical count is done, the balance of purchases is moved to the inventory account. The cost of sales is subsequently determined by application of a mathematical formula: Opening balance of inventory + Net Purchases – Closing balance of inventory = Cost of sales. Where: Net purchases = Purchases + Carriage on purchases – Returns – Other allowances. The periodic inventory system is preferred by smaller enterprises with lower small volumes where physical inventory counting is more feasible. The periodic inventory system is less reliable as it provides accurate information only at the time of physical count of inventory. Determination of cost of goods sold in between physical count periods is based on estimation which may lead to several errors. This system is also unable to determine inventory losses until actually identified in physical counting.
Perpetual inventory system: A perpetual inventory system is a system that accounts for movement of inventory continuously and on a real time basis. In a perpetual inventory system, purchases and sales of inventory are recorded as and when they occur. This system involves the use of point-of-sale systems and enterprise resource planning (ERP) systems for inventory management. In perpetual inventory system, the cost of goods sold can be accurately determined at any point of time as purchases and sale of inventory are recorded on a real-time basis. The actual inventory balance is also available in the system at all times. Learners are encouraged to utilize their Grade 11 class work and home work books as they have dealt at length with Inventory Systems.
Note: CALCULATION OF GROSS PROFIT
Calculation of cost of sales: Opening stock …………… 480 000 + purchases(net) …………. 370 000 + Carriage on Purchases…. 6 000 + Custom Duties………….. 5 000 – Closing stock …………… (205 000)= Cost of Sales…………… 656 000
Kindly NOTE that: Inventory refers to the goods meant for sale but are unsold at the end of the financial year (i.e. on hand). In manufacturing, it includes raw materials, semi-finished and finished goods (examiners can easily integrate inventory valuation methods with cost accounting).
Lack of Canonical Form Determines the Nullity of Marriage – June 2020
Year: 2020
Document Type: Petition / Form
Religious Affiliation: Catholic
Purpose: Declaration for nullity of marriage
Petitioner: Not specified
Respondent: Not specified
Baptismal Record: Required
Marriage License: Required
Divorce Decree: Required
Canonical Dispensation: Indicated if granted
Child Support / Alimony Status: Indicated if applicable
Court Compliance: Indicated if applicable
Parish Name: Not specified
Priest / Deacon Signature: Required
Date: June 2020
Control of Firearms, Guns, Ammunition and Related Articles the President Determines No Longer Warrant Control under the United States Munitions List (USML)
Year: 2019
Country: United States
Regulatory domain: Export control and international trade regulation
Document type: Final rule
Issuing authority: Bureau of Industry and Security, Department of Commerce
Legal framework: Export Administration Regulations (EAR)
Related regulations: 15 CFR Parts 732, 734, 736, 740, 742, 743, 744, 746, 748, 758, 762, 772, and 774
Docket number: 191107-0079
Regulatory identifier number (RIN): 0694-AF47
Subject: Control and export regulation of firearms, guns, ammunition, and related articles removed from the United States Munitions List
Scope: Amendments to provisions governing export, reexport, and transfer of certain firearms, related parts, software, and technology
Referenced classification: ECCN 0A501 and related export control classifications
Responsible institution: U.S. Department of Commerce, Bureau of Industry and Security
Legal references: 50 U.S.C. 4801–4852; 50 U.S.C. 4601 et seq.; 50 U.S.C. 1701 et seq.; relevant Executive Orders and Federal Register notices
Topics: esophagectomy superiority determines