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11.
Thomas Straub Georges A. Cavalier 《美中法律评论》2010,7(2):1-12,64
"From the economic point of view, common law is more efficient than civil law." Is this recent statement published in an economic report valid for mergers and acquisitions (M&A)? The main objective of this paper is to compare the legal performance of M&A in France and in the United States. The purpose is to quantify the impact of both legal systems on the long-term performance of M&A transactions. To carry out this research, a specific methodology was developed and the results of which are evaluated. Two legal structures for M&A transactions were retained: the purchase of shares (share deal), and the purchase of assets (asset deal). Each of these acquisition structures was then subdivided into eleven steps composing the process, for example from preliminary information, letter of intent, due diligence, stock or asset purchase agreement, closing, to litigation with formal summons. Performance was then measured by taking into account time, cost, and satisfaction factors. The time factor was broken down into person-days and the number of days, weeks, or months required to complete each step. French and U.S. respondents were asked to fill out a questionnaire with reference to a specific acquisition project. A typical question was for instance: What is your estimate of working days to complete this step (person-days)? Radar charts were used to compare the mean of each performance factor. In order to check for correlations among the performance factors, an inter-factors analysis (regression) was carried out. The research findings are presented in this paper. Results show that a share deal in France is generally cheaper and participants indicate a significantly greater amount of satisfaction than in the U.S. However, for the time factor, the results vary. The conclusion is that the application of the civil code rather than common law does not reveal substantial differences as far as M&A transactions are concerned. One reason is that in both France and the U.S. these transactions are carried out following standard procedures in compliance with common contractual practices. 相似文献
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Emeline Verna Marie‐Dominique Piercecchi‐Marti M.D. Ph.D. Kathia Chaumoitre M.D. Ph.D. Christophe Bartoli M.D. Ph.D. Georges Leonetti M.D. Ph.D. Pascal Adalian Ph.D. 《Journal of forensic sciences》2013,58(3):571-577
During forensic anthropological investigation, biological profile is determined by age, sex, ancestry, and stature. However, several individuals may share the same profile. Observation of discrete traits can yield useful information and contribute to identification. This research establishes the frequency of discrete traits of the sternum and ribs in a modern population in southern France, using 500 computer tomography (CT) scans of individuals aged 15–60 years. Only discrete traits with a frequency lower than 10% according to the literature were considered, a total of eight traits. All scans examined were three‐dimensional (3D) volume renderings from DICOM images. In our population, the frequency of all the discrete traits was lower than 5%. None were associated with sex or age, with the exception of a single trait, the end of the xiphoid process. Our findings can usefully be applied for identification purposes in forensic anthropology and medicine. 相似文献
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Stephan Pommier M.D. ; Pascal Adalian Ph.D. ; Jean Gaudart M.D. Ph.D. ; Michel Panuel M.D. Ph.D. ; Marie-Dominique Piercecchi-Marti M.D. Ph.D. ; Georges Leonetti M.D. Ph.D. 《Journal of forensic sciences》2009,54(1):7-12
Abstract: This study evaluates a new method of fetal age estimation based on orbital measurement and including the potential trisomy 21 of the fetus. Six orbital and one facial CT-scan measurements were taken on 71 fetuses ranging from 14 to 41 weeks of gestational age. Forty-eight fetuses were "normal" and 23 fetuses presented the Down syndrome (trisomy 21). The anatomy/imagery correspondence was evaluated comparing our results to those obtained by direct bone measurements on the same fetuses and revealed no significant differences between the two kinds of measurements. Moreover, a multiple linear stepwise regression was realized to estimate fetal age and showed that the "trisomy 21 parameter" is not conserved in the final determination model. Therefore, we conclude that the good radio-anatomical correspondence offers an interesting alternative to direct bone measurement (necessitating dissections) and allows a reliable fetal age determination, whatever is the trisomy 21 condition of the fetus. 相似文献
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Piercecchi-Marti MD Pélissier-Alicot AL Leonetti G Tervé JP Cianfarani F Pellissier JF 《The American journal of forensic medicine and pathology》2004,25(4):342-344
Lesions of the brain stem and cerebellum due to nutritional deficiencies are mostly seen in chronic alcohol abuse and more rarely in severe malnutrition. We report the case of a 27-year-old woman, found dead in the family flat. She presented cachexia (167 cm, 25 kg) and multiple hematomas of the limbs. Postmortem examination revealed lesions due to peritonitis. Neuropathological examination showed severe atrophy of the corpus callosum and central neuronal chromatolysis, which are observed in pellagra. Inflammatory colitis or celiac disease was not found. Toxicological analysis was negative, in particular no alcohol absorption. Pellagra, which is due to nicotinamide deficiency, is a disease rarely seen in this country. In this case, nutritional deficiency was the consequence of failure to eat in a context of abuse. The woman was born of an incestuous relationship and presented intellectual retardation due to poor affective relations with her mother. 相似文献
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This article examines the little known history of political collaboration between Caucasian national groups and Japan directed against the Soviet Union in the 1930s. The collaboration, begun at the time of the 1904–1905 Russo-Japanese War, resumed in the 1920s and continued through World War II. The Caucasian groups (Haidar Bammat's ‘Caucasus Group’ in particular) and Japan worked together to pursue their common goal of dismembering the Soviet Union. Their anti-Soviet subversion was real yet achieved few results in the face of extraordinary Soviet security. Nevertheless, Stalin took no chances and terrorised anyone suspected of any possible link to the subversive activity. 相似文献