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basis using the current nancial resources measurement focus Revenues should be recognized in the accounting period in which they become available and measurable Expenditures should be recognized in the accounting period in which the fund liability is incurred, if measurable, except for outstanding interest on general long-term debt, which should be recognized when due Proprietary fund revenues and expenses should be recognized using the current nancial resources measurement focus and the accrual basis Revenues should be recognized in the accounting period in which they are earned and become measurable; expenses should be recognized in the period incurred, if measurable Fiduciary fund revenues and expenses or expenditures (as appropriate) should be recognized using the current nancial resources measurement focus and the accrual basis Transfers should be recognized in the period in which the inter-fund receivable and payable arise (ix) Budgeting, Budgetary Control, and Budgetary Reporting An annual budget should be adopted by every governmental unit The accounting system should provide the basis for appropriate budgetary control (x) Transfer, Revenue, Expenditure, and Expense Account Classi cation Interfund transfers should be classi ed separately from fund revenues and expenditures or expenses Governmental fund revenues should be classi ed by fund and source Expenditures should be classi ed by fund, function (or program), organization unit, activity, character, and principal classes of objects Proprietary fund revenues and expenses should be classi ed in essentially the same manner as those of similar business organizations, functions, or activities (xi) Common Terminology and Classi cation A common terminology and classi cation should be used consistently throughout the budget, the accounts, and the nancial reports of each fund (xii) Interim and Annual Financial Reports Appropriate interim nancial statements and reports of nancial position, operating results, and other pertinent information should be prepared to facilitate management control of nancial operations, legislative oversight, and, where necessary or desired, external reporting A comprehensive annual nancial report (CAFR) covering all funds and account groups of the governmental unit should be prepared and published, including appropriate combined, combining, and individual fund statements; notes to the nancial statements; required supplementary information; schedules; narrative explanations; and statistical tables General purpose nancial statements may be issued separately from the CAFR Such statements should include the basic nancial statements, notes to the nancial statements, and any required supplementary information essential to a fair presentation of nancial position and operating results and cash ows of proprietary funds and nonexpendable trust funds (d) DISCUSSION OF THE PRINCIPLES ciples, a discussion appears below To enable readers to more fully understand the prin-.

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Surgical Treatment of Erectile Dysfunction nally, infrapubically or scrotally In atable implants may be implanted either infrapubically or scrotally There is no evidence that any one surgical approach is best [27] The transverse scrotal approach allows excellent exposure of most of the length of the corpora cavernosa With this approach, the crura of the corpora cavernosa may be easily exposed as far back as the ischial tuberosities This posterior exposure may be important when there is severe scarring of this segment of the corpora At the same time, the distal part of the corpora may be easily exposed by degloving the penis from the surgical incision [14] A ring retractor with hooks placed at the skin edges signi cantly facilitates the exposure of the surgical eld This retractor should be available during these procedures Placement of a urethral catheter may be of help in identifying the urethra In addition, if the reservoir is placed in Retzius space, the bladder should be emptied rst to minimize the risk of inadvertent bladder injury During the procedure the surgical eld should frequently be irrigated with an antibiotic solution such as gentamycin Dilating the corpora cavernosa is a key step of the procedure Different dilators are available; each surgeon should use the one with which he or she feels most comfortable Hegar and Brooks dilators are useful in most cases, while Rossello dilators are of particular value when managing brotic corpora cavernosa [28] The narrow base three-piece implants mentioned above are helpful in these cases, as they only require dilation up to 10 mm A major advantage of using narrow-base implants is that they avoid the need for a synthetic patch to close the corporotomy This may occur, when a conventional three-piece implant has been placed in severely brotic corpora cavernosa Measuring the length of the corpora cavernosa is important to avoid developing penile deformities after surgery The use of the Furlow inserter to measure the length of the distal and proximal part of the corpora cavernosa is very helpful The sum of the proximal and distal measurements minus 1 cm is the length of cylinder that should be implanted Generally the shorter length should be chosen when there is doubt between measured lengths (eg choose an 18 cm cylinder if the length of the corpus cavernosum is 185 cm) Montague et al [29,56] have proposed that the length of cylinders should be 2 cm less.

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34 14

(e) LEGAL COMPLIANCE Section 1100101) states:

.

(CP 28)

A governmental accounting system must make it possible both: (a) to present fairly and with full disclosure the nancial position and results of nancial operations of the funds and account groups of the governmental unit in conformity with GAAPs; and (b) to determine and demonstrate compliance with nance-related legal and contractual provisions

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