A fresh start.

The Association between Firms' Values and Accounting Numbers after Adoption of Fresh Start Reporting

This study examines the association between firms ' values and accounting numbers for 72firms that adopted fresh start reporting (FSR) upon their emergence from Chapter 1 I bankruptcy. It focuses on the effects of a misstatement in the reporting choice of the initial fresh start value of equity on the association between firms' values and accounting numbers reported subsequently. Using a securi...

New national outcome data on fresh versus cryopreserved donor oocytes

BACKGROUND Improvements in oocyte cryopreservation techniques and establishment of cryopreserved donor oocyte banks have led to improved access to and lower cost of donor oocytes, upending the traditional practice of fresh oocyte donation. The objective of this study was to examine national trends in utilization and live birth rates with fresh versus cryopreserved donor oocytes. METHODS A ret...

A fresh start on universal-service policy

Targeting consumers in the early stages of substance use treatment: a pilot study.

OBJECTIVE Engaging persons with co-occurring disorders in substance use treatment presents a significant challenge for public mental health service providers. Standardized, user-friendly guidelines may have great benefit for community mental health outreach staff working with individuals with co-occurring disorders. The purpose of this study is to describe the impact of a brief, structured goal...

Gastroenterology in Romania: a fresh start in a new era.

Contributors to Student Satisfaction With Special Program (Fresh Start) Residence Halls