Compliance with Golden Rules of Fiscal Policy in Construction Companies.

The present-day situation is associated with less optimistic economic development. At the turn of 2019/2020, the world was struck by a coronavirus pandemic that affected both the economy of the entire country represented mainly by industries and the social level of the population. More than ever, corporate management adhered to the established business rules which include certain fiscal policy rules. These fiscal rules are theoretically referred to as the Golden Rules of Fiscal Policy [1] [2] [3]. These Golden Rules of Fiscal Policy include 4 rules related to assets, sources of asset coverage, their longevity and the investment growth rate. The Golden Rules of Fiscal Policy apply in general to any business subject. However, this paper focuses solely on the construction industry. The aim of the paper is to find out, on a sample of construction companies operating in the Czech Republic, whether they comply with the Golden Rules of Fiscal Policy within their operation and compare these values to the national average. The sample of construction companies was chosen on the basis of carrying out the same activities, the same size in terms of the number of employees, amount of turnover and amount of assets, and operating in the same region of the Czech Republic. The national average of values under the Golden Rules of Fiscal Policy was determined from the statistical data published by the Ministry of Industry and Trade of the Czech Republic (MIT) on its website [4]. Methods of both vertical and horizontal analyses, which represent the basic methods of financial analysis, were used to determine the values of individual Golden Rules of Fiscal Policy for construction companies.

Challenges to the 10 golden rules for a safe minimally invasive surgery (mis) inguinal hernia repair: can we improve? / Desafios para as 10 regras de ouro para o reparo minimamente invasivo seguro das hérnias inguinais: podemos melhorar?

ABSTRACT Background: Since publication of our paper "Ten Golden Rules for a Safe MIS Inguinal Hernia Repair" we have received many questions. As the authors, we feel it is important to address these topics as a follow-up to our paper. Aim: To discuss in more details the main points of controversy, review the rules and update de recommendations. Method: The questions and discussions came mainly over five rules, numbered 3, 5, 6, 7, 10. We analyzed all the comments about recommendations and update some technical principles. Results: Rule 3 - Removing normal fat plugs from the obturator canal is unnecessary and therefore is not recommended; Rule 5 - transection of the uterine round ligament (1 cm proximal to the deep ring) facilitates adequate dissection. When performed in this way it does not appear to be associated with complications; Rule 6 - transection of huge sacs are safer than over-dissection of the cord structures. Whether dissecting completely the sac or abandon the distal part it results in less postoperative seromas is an ongoing debate; Rule 7 - any retroperitoneal structure traversing the internal ring is or play a role like a hernia. Failing to identify and remove the lipoma will ultimately result in the patient experiencing a recurrence; Rule 10 - in TAPP peritoneum should preferably be closed with suture than tackes. Conclusion: 10 Golden Rules emphasize the most important surgical tips and technical steps that allow the safe performance of MIS repairs of inguinal hernias, regardless the technique.

RESUMO Racional: Desde a publicação de nosso artigo "Dez Regras de Ouro para o Reparo Seguro de Hérnia Inguinal MIS", recebemos muitos questionamentos. Como autores, sentimos que é importante abordar esses tópicos como seguimento do artigo Objetivo: Discutir com mais detalhes os principais pontos de controvérsia, revisar as regras e atualizar as recomendações. Método: As dúvidas e discussões surgiram principalmente sobre cinco regras, numeradas 3, 5, 6, 7, 10. Analisamos todos os comentários sobre as recomendações e atualizamos alguns dos princípios técnicos. Resultados: Regra 3 - remoção dos plugs de gordura normais do canal obturador é desnecessária e, portanto, não é recomendada; Regra 5 - transecção do ligamento redondo do útero (1 cm proximal ao anel profundo) facilita a dissecção adequada e quando realizado dessa forma, não parece estar associada com complicações; Regra 6 - transecção de grandes sacos herniários é mais segura do que a dissecção excessiva das estruturas do cordão espermático e, se dissecar completamente o saco ou abandonar a parte distal, resulta em menos seromas pós-operatórios ainda é motivo de debate; Regra 7 - qualquer estrutura retroperitoneal que atravessa o anel interno é ou desempenha o papel como uma hérnia e deixar de identificar e remover o lipoma acabará resultando em recorrência; Regra 10 - na TAPP o peritônio deve ser fechado preferencialmente com sutura do que com tacks. Conclusão: As 10 Regras de Ouro enfatizam as dicas cirúrgicas e etapas técnicas mais importantes que permitem a realização segura de reparos MIS de hérnias inguinais, independentemente da técnica.

Ten golden rules for a safe MIS inguinal hernia repair using a new anatomical concept as a guide.

BACKGROUND: Although laparoscopic inguinal hernia repair was described about 30 years ago and advantages of the technique have been demonstrated, the utilization of this approach has not been what we would expect. Some reasons may be the need for surgeons to understand the posterior anatomy of the groin from a new vantage point, as well as to acquire advanced laparoscopic skills. Recently, however, the introduction of a robotic approach has dramatically increased the adoption of minimally invasive techniques for inguinal hernia repair. METHODS: Important recent contributions to this evolution have been the establishment of a new concept known as the critical view of the Myopectineal Orifice (MPO) and the description of a new way of understanding the posterior view of the antomy of the groin (inverted Y and the five triangles). In this paper, we describe 10 rules for a safe MIS inguinal hernia repair (TAPP, TEP, ETEP, RTAPP) that combines these two new concepts in a unique way. CONCLUSIONS: As the critical view of safety has made laparoscopic cholecystectomy safer, we feel that following our ten rules based on understanding the anatomy of the posterior groin as defined by zones and essential triangles and the technical steps to achieve the critical view of the MPO will foster the goal of safe MIS hernia repair, no matter which minimally invasive technique is employed.

Strategies for dereplication of natural compounds using high-resolution tandem mass spectrometry.

Complete structural elucidation of natural products is commonly performed by nuclear magnetic resonance spectroscopy (NMR), but annotating compounds to most likely structures using high-resolution tandem mass spectrometry is a faster and feasible first step. The CASMI contest 2016 (Critical Assessment of Small Molecule Identification) provided spectra of eighteen compounds for the best manual structure identification in the natural products category. High resolution precursor and tandem mass spectra (MS/MS) were available to characterize the compounds. We used the Seven Golden Rules, Sirius2 and MS-FINDER software for determination of molecular formulas, and then we queried the formulas in different natural product databases including DNP, UNPD, ChemSpider and REAXYS to obtain molecular structures. We used different in-silico fragmentation tools including CFM-ID, CSI:FingerID and MS-FINDER to rank these compounds. Additional neutral losses and product ion peaks were manually investigated. This manual and time consuming approach allowed for the correct dereplication of thirteen of the eighteen natural products.