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This paper investigates the accounting for defined benefit pension plans in U.S. family firms. Relying on agency theory and the literature on defined benefit pension plans, we test whether the allocation of pension plan assets, the expected rate of return on pension plan assets and the contributions to defined benefit pension plans in family firms are significantly different from those in non‐family firms. Relying on a sample of U.S. firms over the period 2004–2018, we first document that family firms take more risk when allocating their pension plan assets relative to non‐family firms where they allocate a larger (smaller) percentage of pension plan assets in equity (debt) securities. We also show that family firms are more aggressive in setting the expected rate of return on pension plan assets than non‐family firms. However, family firms' contributions to defined benefit pension plans are comparable to those of non‐family firms. Our findings hold after controlling for the endogeneity in family firms. These findings are important since they provide first hand empirical evidence on the accounting for defined benefit pension plans in family firms. They further shed light over pension plans that serve as a key tool to attract and retain executive talents and make up a significant portion of firms balance' sheets. [ABSTRACT FROM AUTHOR]

Our research investigates how the inclusion of a company on an independent ethics index affects its attractiveness to institutional investors. Using a sample of 864 U.S. firms over the 2010–2018 period, we find that institutional investors significantly increase their holdings in companies in the quarter that they are included on the ethics index and maintain larger holdings in the four quarters following the inclusion on the Ethisphere list relative to pre‐inclusion period, with dedicated institutional investors being more swayed to invest than transient investors. This paper adds to the emerging literature on intermediate signaling by showing that a firm's inclusion on an ethics index reduces information asymmetry with institutional investors. Our evidence suggests that public companies should effectively, rather than ceremonially, adopt sound governance structures and invest in socially responsible activities, as these actions can increase their likelihood of being included on ethics indices. By doing so, these firms send credible signals about their ethical compass, granting them access to valuable institutional investments. [ABSTRACT FROM AUTHOR]

Dual-class shares have significant benefits but none of them flow through to minority shareholders. And while an argument could be made that a dual-class share structure is not absolutely bad, data and evidence gathered by these authors point unequivocally to the existence of a negative drag on a company with dual-class shares., Dual class share structures under the spotlight The reputation of firms with a dual-class share capital structure has suffered recently, the result of high-profile scandals in which controlling shareholders were [...]

The dacryoscanner is the imaging technique of choice in case of persistent tearing. It allows the opacification of nasolacrimal system, and thus determines the site and the origin of obstruction. The site could be the lacrimal canaliculus, the lacrimal sac, or the nasolacrimal duct. The origin could be an idiopathic or a sequellar stenosis, a dacryolithiases, a bony malformation, or a tumor. This is a technique done by the radiologist under aseptic conditions, and easily tolerated by the patient. Many technical variants exist for an optimal opacification of the nasolacrimal system.

The use of iodinated contrast agents (IC) has become common practice nowadays in the daily diagnostic and therapeutic procedures in radiology. Immediate hypersensitivity reactions occurring up to the first hour after injection of IC, can be of serious consequences, occasionally leading to death. This justifies the establishment of a prevention algorithm, including a sharp identification of those at risk and the implementation of premedication with corticosteroids. A history of previous reaction to IC is the major risk factor of a new reaction. Other risk factors include asthma, atopy and cardiomyopathy. The factors that influence the severity of the hypersensitivity allergic reactions are female gender, age, and taking beta blockers or ACE inhibitor drugs.

Purpose: To assess the value of ultrasound as an adjunct to radiography in minor musculoskeletal pediatric trauma., Methods: Fifty children with 53 suspected fractures were referred for upper and/or lower limbs X-rays, followed by ultrasound. On radiography, we noted presence of fracture, of soft tissue thickening, or absence of any lesion. On ultrasound, we noted presence of fracture, of soft tissue lesion, or absence of lesions., Results: A fracture was seen on both examinations in 25 patients with 28 fractures.In 4 patients where only soft tissue thickening was seen on radiography, ultrasound showed fracture in 1 patient, hematoma in 1 patient and was normal in 2 patients. In another patient with a doubtful diagnosis of fracture on radiography, ultrasound was normal. In 20 patients with normal X-rays, ultrasound showed fracture in 6 patients, hematoma in 7 patients and was normal in 7 patients., Conclusion: Ultrasound was helpful as an adjunct to radiography, it yielded additional bone (7/50 patients) and soft tissue (8/50 patients) diagnostic information in 30% of patients. However, ultrasound remains operator-dependent and can be used only in particular circumstances, especially in children with normal X-rays and a high index of clinical suspicion for an occult or subradiological fracture.

Knowledge of axial anatomy of the different laryngeal structures, identification of the plan of the cords, and relations between the true and false vocal cords is essential for laryngeal surgery where anatomical and radiological correlation is necessary for optimal orientation and guidance. This review constitutes an atlas of axial anatomy of the larynx obtained from a multidetector CT scan, describing the skeletal cartilage, the different folds constituted by laryngeal ligaments covered by mucosa, and the fatty laryngeal spaces. It shows that CT scan and the different reconstructions specifically virtual endoscopy are a valuable adjunct in laryngeal exploration.

Pediatric radiology is a specialty that combines the performances of imaging and radio-protection. It also has to deal with absence of cooperation and motion of the child which have limited for a long time many radiological applications. Technical advances with shorter acquisition time in CT and MRI, higher frequencies in ultrasound, and digitalization in conventional radiology have widened the indications especially with the new modalities. We present in this article the originalities and the benefits of current pediatric radiology and perform a historic review outlining its evolution.

Osteoarticular ultrasound, a well established technique in adults, appears to be very useful also in children because of the non ossification of cartilaginous structures, the possibility to avoid sedation and irradiation, and hence the use of scanner and MRI will be reduced. This is a review of the clinical applications of musculoskeletal ultrasound in the pediatric population. Pictorial examples of cases collected between January 2003 and December 2006 of different pathologies encountered in Lebanon are displayed with a discussion of congenital malformations, traumatic lesions, inflammatory and infectious lesions, bone dystrophy and dysplasia, metabolic and tumoral lesions.