Following no strict legal or institutional definition, restructurings relate to renegotiations of within the firm - as a nexus of contracts - combined agreements. This cumulative dissertation focuses on renegotiations that are triggered by financial distress and that are conducted with current or potential debt- and shareholders. In form of a literature review, the first manuscript systematizes the bargaining dynamics between existing capital providers and their influence on the choice for in- or out-of-court firm reorganizations in Germany and the United States. How the renegotiations of existing payment obligations are reflected in financial instruments accounting according to the IFRS and the capital structure of the distressed firm is further elaborated in a case-based instructional resource. The second part of the dissertation discusses restructurings through the acquisition of the distressed target. Specifically, the phenomenon of negative goodwill is studied that arises in business combinations with acquisition costs that are lower than the fair value of the targets’ net assets. For the exemplary case of Germany, manuscripts three and four examine the frequency, materiality and reasons for the by the IASB as anomalous acclaimed phenomenon together with investors’ reactions to such transactions.:I. Restructuring Under Distress, Essays on Corporate Finance and Financial Reporting: An Overview 1. Introduction 2. Overview and Findings References II. Capital Structure and the Choice Between In- and Out-of-Court Reorganization: A Literature Review 1. Introduction 2. Theoretical Background on Reorganization Choices 3. Methodology 4. Analysis 5. Research Implications and Discussion 6. Conclusion References III. The Hardest Cycle Climb at TCC: A Financial Instruments Case 1. Case Manuscript 2. Case Guidance 3. Case Solutions References IV. Frequency of and Reasons for Bargain Purchases: Evidence From Germany 1. Introduction 2. Conceptual Background 3. Empirical Evidence 4. Conclusion and Avenues for Future Research References V. Does Underpayment Pay the Acquirer? An Event Study on Bargain Purchases 1. Introduction 2. Conceptual Background 3. Prior Literature 4. Sample Selection 5. Methodology 6. Results 7. Conclusion References

<p dir="ltr">Palmer amaranth (Amaranthus palmeri S. Watts) and waterhemp [Amaranthus tuberculatus (Moq.) J. D. Sauer] are two of the most troublesome weeds in U.S. soybean production and the auxin herbicides dicamba and 2,4-D, are currently used extensively for postemergence control of these species. In some cases, complete control of weeds at the time of auxin application is not achieved due to adverse environmental conditions, plant factors or misapplications. In these instances, a subsequent postemergence herbicide may be required to control any plant that survived the initial auxin herbicide application. This research was conducted to determine the efficacy and optimal successive time interval between applications of viable postemergence herbicides in soybean on Palmer amaranth and waterhemp plants surviving a previous application of 2,4-D or dicamba. Results from this research indicated that respraying a failed auxin herbicide application with a subsequent auxin herbicide, especially dicamba, was less effective than respraying with glufosinate or fomesafen to control waterhemp in addition to being a less desirable approach for resistance management. Additionally, respray herbicide applications should target 7 to 14 d after the initial failed herbicide application on waterhemp for optimal overall efficacy. When dicamba was the initial herbicide sprayed on Palmer amaranth, 94% or greater control was achieved with glufosinate in 2019 on a 7- and 14-d respray interval, which was greater than the efficacy observed with either dicamba or 2,4-D (< 82%). In 2020, these differences in herbicide efficacy were not evident within these time intervals. These general trends in treatment differences were also manifested in the data for plant height, biomass and viable apical meristems. When 2,4-D was the initial herbicide sprayed on Palmer amaranth, fomesafen and glufosinate applications on a 7-d respray interval and glufosinate on a 14-d respray interval resulted in greater control than 2,4-D in 2019. All other trends in herbicide treatments and time intervals were consistent with dicamba applied as the initial herbicide. Another part of his research was conducted with the objective of quantifying herbicide spray solution deposition and herbicide efficacy on waterhemp growing in different densities plant densities: low, high-thinned and high densities. In both field and greenhouse experiments, spray deposition (µl cm-2) on waterhemp leaves was up to 53% less on plants grown in high density compared to the other density treatments. Even though no differences in herbicide deposition between low and the high-thinned densities were observed, there were differences in herbicide efficacy. When applied to plants growing in low density, applications of glufosinate, fomesafen and topramezone reduced weed biomass to a greater extent than plants growing in the high-thinned density. Following herbicide damage to the apical meristem, plants growing in high-density produced new branches from axillary buds that were previously dormant, whereas plants growing in the low density already had axillary branches initiated from these buds and did not provide an opportunity for new shoot growth. In general, no differences in herbicide efficacy were observed across weed densities following dicamba applications. Source-to-sink translocation of dicamba to previously active meristems, or axillary buds that broke dormancy after the herbicide application, may have compensated for less spray solution interception on plants growing in high density. Lower levels of postemergence herbicide efficacy in high density weed populations are not only influenced by spray deposition differences, but also by changes in plant growth and apical dominance. This research provides further evidence that justifies the need for weed managers to reduce weed densities as much as possible, via non-chemical or soil residual herbicides (preemergence), as much as possible to optimize the efficacy of foliar herbicide applications.</p>

Yes / Three-dimensional printing (3DP) has demonstrated great potential for multi-material fabrication because of its capability for printing bespoke and spatially separated material conformations. Such a concept could revolutionise the pharmaceutical industry, enabling the production of personalised, multi-layered drug products on demand. Here, we developed a novel stereolithographic (SLA) 3D printing method that, for the first time, can be used to fabricate multi-layer constructs (polypills) with variable drug content and/or shape. Using this technique, six drugs, including paracetamol, cffeine, naproxen, chloramphenicol, prednisolone and aspirin, were printed with dfferent geometries and material compositions. Drug distribution was visualised using Raman microscopy, which showed that whilst separate layers were successfully printed, several of the drugs diffused across the layers depending on their amorphous or crystalline phase. The printed constructs demonstrated excellent physical properties and the different material inclusions enabled distinct drug release profiles of the six actives within dissolution tests. For the first time, this paper demonstrates the feasibility of SLA printing as an innovative platform for multi-drug therapy production, facilitating a new era of personalised polypills.

The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))

Depuis le début des années 90, le projet génome humain a permis l’émergence de nombreuses techniques globalisantes porteuses du suffixe –omique : génomique, transcriptomique, protéomique, épigénomique, etc.… L’étude globale de l’ensemble des phénotypes humains (« phénome ») est à l’origine de nouvelles technologies constituant la « phénomique ». L’approche phénomique permet de déterminer des liens entre des combinaisons de traits phénomiques. Nous voulons appliquer cette approche à l’étude des malformations humaines en particulier leurs combinaisons, ne formant des syndromes, des associations ou des séquences bien caractérisés que dans un petit nombre de cas. Afin d’évaluer la faisabilité de cette approche, pour une étude pilote nous avons décidé d’établir une base de données pour la description phénotypique des anomalies foetales. Nous avons effectué ces étapes : o Réalisation d’une étude rétrospective d’une série d’autopsies de foetus au CHU Sainte- Justine (Montréal, QC, Canada) entre 2001-2006 o Élaboration de trois thésaurus et d’une ontologie des anomalies développementales humaines o Construction une base de données en langage MySQL Cette base de données multicentrique accessible sur (http://www.malformations.org), nous permet de rechercher très facilement les données phénotypiques des 543 cas observés porteurs d’une anomalie donnée, de leur donner une description statistique et de générer les différents types d’hypothèses. Elle nous a également permis de sélectionner 153 cas de foetus malformés qui font l’objet d’une étude de micropuce d’hybridation génomique comparative (aCGH) à la recherche d’une anomalie génomique. / Since the early 90s, the Human Genome Project (HGP) has allowed the development of numerous worldwide techniques which carried the suffix “omic”: genomic, transcriptomic, proteomic, epigenomic, etc…. The global investigation of the sets of human phenotypes (phenome) is called phenomic. With phenomic studies we should be able to determine the links among similar phenotypic groups. We wish to apply this approach to human dysmorphology, particularly malformation combinations, which form characteristic malformation associations, malformation sequences, malformation syndromes or malformation disorders only in a minority of cases. As a graduate student research project, we decided to perform a retrospective study of the sets of pathology reports including 543 fetuses autopsied in the Department of Pathology of CHU Sainte-Justine (Montreal, QC, Canada) between 2001 and 2006. We have established an open Malformation Database (MDB) which can be accessed at http://www.malformations.org. To achieve this, we conducted the following steps: o Realization of a retrospective study of fetopathology reports for fetal malformations. o Development of an ontology along with three thesauruses of human developmental anomalies. o Implementation of these thesauruses and ontology in the MySQL system. This hypothesis-generating database allows us to easily retrieve the fetal cases (phenotypic data) with anomalies, calculate the frequencies of these anomalies, and evaluate the feasibility of the phenomic approach to human dysmorphogenesis. We were able as well to select 153 cases of malformed fetuses which will be the subject of aCGH array study for genomic research of human anomalies.

Title: Analysis game performance in attack Objectives: The aim of this following diploma thesis is to analyse all shooting attempts of the game (without standard situations) the finalists in all their matches in the European Championship 2012 in Poland and Ukraine. While watching a statistically expressed by means of tables and graphs other activities preceding the very end, as the way of the attack, the number of players involved, the success rate of shooting, etc. Then the two teams to compare them and find in their game analogous situations leading to termination, their graphical capture and create applications in the training process. Methods: In this following work was use the method of indirect observation of teams matches Spain and Italy at Euro 2012, the videos are available on the website of Czech Television. During observations, we recorded various quantitative indicators into the prepared forms and simplified them graphically. Followed by a quantitative analysis of recorded data (quantitative research, see below), the creation of tables and graphs and then qualitative research and the graphical representation of analogous situations ending offensive firepower, describing the critical points. Results: The results point to the representation of different systems of attacks during events...

The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.

The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.

Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.

This thesis is focused on mergers with an emphasis on valuation. It deals mainly with economic, legal, accounting and tax aspects. These aspects are enriched by the amendment of laws that come into legal force from 2012. The thesis is complemented by expert valuation process, without which most of the mergers could not be realized. Final part of this thesis describes concrete national merger of three companies stating the accounting treatment.