Reasonable Period Research Articles

The Effect of Public Accounting Firm Reputation, and the Previous Year's Audit Opinion on the Audit Opinion Going Concern

Going Concern Audit Opinion is an opinion given by the auditor regarding the company's ability to continue operating for a reasonable period of time. In this context, the study aims to analyze the effect of Public Accounting Firm Reputation and Previous Year's Audit Opinion on Going Concern Audit Opinion that occurs in several companies by looking at the last five years' financial statements and seeing whether the company can maintain its business continuity in the future. or not in consideration of the reputation of the Public Accounting Firm and the Previous Year's Audit Opinion and the Acceptance of Going Concern Audit Opinion. The population in the study was 21 companies. The sampling method used was purposive sampling so that samples were obtained as many as 14 companies during the 5-year observation period so that it became 70 samples. This type of research is quantitative research, the data analysis technique used is Logistic Regression using the EViews 10 tool. The results of this study show that the Reputation of Public Accounting does not affect the Going Concern Audit Opinion, then the Previous Year's Audit Opinion has a significant effect on the Going Concern Audit Opinion of the Previous Year and the Acceptance of the Going Concern Audit Opinion.

ODCS: On-Demand Hierarchical Consistent Synchronization Approach for the IoT

An IoT data system is a time constraint in which some data needs to be serviced on or before its deadline. Distributed processing is one of the most latent sources in such systems and is considered a vital design concern. Many sources of delay in the IoT can affect the availability of data from different resources, which may cause missing data deadlines, resulting in a catastrophic effect. In fact, such systems are inherently distributed in nature and use distributed processing. The distributed processing permits different nodes to obtain the information from remote sites, which may take a long time to access the required data. Therefore, it is considered one of the most latent sources in such systems, which is considered a vital design concern. The typical recommended solution for this problem is to commit distributed transactions locally. Therefore, replication techniques are used to enhance the availability of data and consequently avoid the resulting latency. However, the use of local processing raises inconsistent periods. Therefore, this study proposes a new synchronization framework to minimize periods of temporal inconsistency. It permits several connected nodes to synchronize the shared data on demand concurrently without any need to use distributed synchronization, which consumes the system resource and raises its delay cost. The proposed framework aims to enhance the timely response of IoT real-time systems by minimizing the temporal inconsistency periods. The results indicate that the synchronization framework can be completed within a reasonable time period. They also depict improved consistency by minimizing the temporal inconsistency duration and increasing the chance of meeting critical time requirements.

Nitric Oxide (NO) and Hydrogen Sulfide (H2S): New Potential Biotechnological Tools for Postharvest Storage of Horticultural Crops

AbstractStorage and maintenance of horticultural products in optimal conditions for a reasonable period, once they have been harvested is a technological challenge. Diverse methods are generally used, i.e., low temperature but, in many cases, it may provoke undesirable collateral effects such as softening or promoting pathogens infections, thus causing their deterioration. Nitric oxide (·NO) and hydrogen sulfide (H2S) are compounds generated endogenously by plants with signaling properties that mediate fruit development and ripening. Additionally, when these molecules are applied exogenously, they can provide benefits such as maintaining the quality of horticultural products and even prolonging their shelf-life once they are stored. This review provides a broad perspective of ·NO and H2S metabolism in plant cells and, in addition, different plant models are described of how the exogenous application of either NO or H2S to horticultural products preserves nutritional quality during postharvest storage. Graphical Abstract

Improved Chimp Optimization Algorithm for Matching Combinations of Machine Tool Supply and Demand in Cloud Manufacturing

Cloud manufacturing is a current trend in traditional manufacturing enterprises. In this environment, manufacturing resources and manufacturing capabilities are allocated to corresponding services through appropriate scheduling, while research on the production shop floor focuses on realizing a basic cloud manufacturing model. However, the complexity and diversity of tasks in the shop floor supply and demand matching environment can lead to difficulties in finding the optimal solution within a reasonable time period. To address this problem, a basic model for dynamic scheduling and allocation of workshop production resources in a cloud-oriented environment is established, and an improved Chimp optimization algorithm is proposed. To ensure the accuracy of the solution, two key improvements to the ChOA are proposed to solve the problem of efficient and accurate matching combinations of tasks and resources in the cloud manufacturing environment. The experimental results verify the effectiveness and feasibility of the improved ChOA (SDChOA) using a comparative study with various algorithms and show that it can solve the workshop supply and demand matching combination problem and obtain the optimal solution quickly.

Reasonable Time Requirement: ECtHR Approach

The concept of access to justice is enshrined in Article 6 of the European Convention on Human Rights. It encompasses a number of core rights and the requirements arising therefrom constitute the main obligations for high contracting parties to the convention. Thus, ensuring the materialization of those rights in their respective domestic legal systems should, in fact, be perceived as the sole priority of the member states in terms of guaranteeing adequate human rights protection framework. The right to a fair trial protected by Article 6 of the convention provides that everyone is entitled to a fair and public hearing within a reasonable time in the determination of his civil rights and obligations and of any criminal charge against him. In simpler words, it says that proceedings shouldn’t be excessively long. At first glance, the implementation of a reasonable time requirement seems very easy. On the other hand, if we look just a little bit deeper, several factors that hinder hearing from being within a reasonable timeframe will therefore appear, which as usual results in preventing the proper administration of the justice. Apparently, the importance of this right is itself obvious; however, alleging the violation to have proceedings concluded within a reasonable period of the time is by far the most common issue raised in applications to the ECtHR. The article analyzes the concept of the reasonable time requirement. Afterward,it describes the identification of the relevant period that ought to be taken into account while assessing the reasonableness. Lastly, the paper tries to illustrate the key criteria applied by ECtHR in order to determine the reasonableness of the proceedings referring key standards set by the court itself and examines if the methodology used by the court while assessing the reasonable length of the proceedings is the right approach to the problem.

Fostering the use of sustainable design to reduce energy use and GHG emissions at Canadian universities: a life cycle cost analysis approach

Purpose The purpose of this study is to examine the application of sustainable building design and operation within a university setting to determine its economic efficacy and potential for further university investment. Design/methodology/approach This study incorporated a life cycle cost analysis (LCCA), simple payback period and discounted payback period calculations to determine the return on investment, including a sensitivity analysis when comparing the energy use and financial benefits of the sustainable design of a multi-use facility at Toronto Metropolitan University with buildings of similar size and use-type. Findings It was found that there is a positive business argument for Canadian Universities to consider the use of sustainable design to reduce energy use and greenhouse gas (GHG) emissions. A reasonable payback period and net present value within an institutional context were determined using a life-cycle cost assessment approach. Research limitations/implications This study was limited to the measure of only a single location. Certain assumptions regarding energy pricing and interest rates and the related sensitivities were anchored on a single year of time, and the results of this study may be subject to change should those prices or rates become significantly different over time. Considerations for future research include a longitudinal approach combined with a more detailed analysis of the effect of use-type on the variables discussed. Practical implications For university administrators, the results of this study may encourage institutions such as universities to approach new building projects through the lens of energy efficiency and environmental sustainability. Social implications GHG emissions are a well-proven contributor to global climate change, and buildings remain a significant source of GHG emissions in Canada due to their winter heating and summer cooling loads. As a result, sustainable building design on university campuses can mitigate this impact by optimizing and reducing energy consumption. Originality/value Research related to the economic evaluation of sustainable building design on university campuses is generally limited, and this study represents the first of its kind in regard to an LCCA of a sustainably designed building on a Canadian University campus.

The principles of justice and reasonable period in commercial procedure: the impact of the provisions of the European convention on human rights and the decisions of the European court of human rights on their implementation

The article is devoted to the study of the principles of judicial procedure enshrined in the European Convention on Human Rights, their impact on the implementation of commercial procedure in Ukraine, in particular, the standards of fair justice. The purpose of the article is to generalize and systematize approaches that exist in legal doctrine and law enforcement practice regarding the subject of research. The study of the principles of judicial procedure enshrined in the European Convention on Human Rights, the directions of their impact on the implementation of economic justice in Ukraine, including the standards of fair justice, is necessary and relevant for the further reform of economic procedural legislation.
 The article examines in detail the issue of the implementation of the principles of justice and reasonable terms of justice in economic litigation based on already existing scientific developments and current legislation. The methods used in the research allowed the author to come to the following conclusions. Legal mechanisms that ensure the implementation and protection of the evolutionary ideas of the fairness of justice are of crucial importance for the understanding by the participants of court proceedings of the very content of the economic process, the observance by the court and other participants of economic proceedings of the rights and freedoms established by law, the decision-making algorithm, which must meet the criteria of transparency and honesty and expediency, as well as understanding the controllability of the specified processes. As for the principle of a reasonable period, based on the positions of the researchers, it was determined that a reasonable period is considered as an objective (i.e. impartial, free from biased and subjective attitude) period necessary for the performance of all necessary procedural actions in economic litigation. A reasonable term is a period of time when court proceedings are objective in nature without significantly exceeding the framework established by law. The results of the research show that the practical judicial guidelines on the application of the principles of the European Convention on Human Rights and its fundamental freedoms, which are contained in the decisions of the European Court of Human Rights, contribute to the consistency of the approach of various national legal systems to the application of justice standards, including in commercial litigation.

Big Data in Bioinformatics and Computational Biology: Basic Insights.

The human genome was first sequenced in 1994. It took 10years of cooperation between numerous international research organizations to reveal a preliminary human DNA sequence. Genomics labs can now sequence an entire genome in only a few days. Here, we talk about how the advent of high-performance sequencing platforms has paved the way for Big Data in biology and contributed to the development of modern bioinformatics, which in turn has helped to expand the scope of biology and allied sciences. New technologies and methodologies for the storage, management, analysis, and visualization of big data have been shown to be necessary. Not only does modern bioinformatics have to deal with the challenge of processing massive amounts of heterogeneous data, but it also has to deal with different ways of interpreting and presenting those results, as well as the use of different software programs and file formats. Solutions to these problems are tried to present in this chapter. In order to store massive amounts of data and provide a reasonable period for completing search queries, new database management systems other than relational ones will be necessary. Emerging advance programing approaches, such as machine learning, Hadoop, and MapReduce, aim to provide the capacity to easily construct one's own scripts for data processing and address the issue of the diversity of genomic and proteomic data formats in bioinformatics.

What counts as a ‘reasonable period’? an analytical survey of the jurisprudence of the African Court on Human and Peoples’ Rights on reasonable time for filing applications

Applications filed before the African Court on Human and Peoples’ Rights (Court) must fulfil all the admissibility requirements listed in article 56 of the African Charter on Human and Peoples’ Rights (Charter). The requirements in article 56 are all replicated in Rule 50(2) of the Rules of Court (Rules). One of these requirements is that applications must be filed within a reasonable period from the time local remedies have been exhausted or from the date set by the Court. The Court’s jurisprudence confirms that it takes a case-by-case approach in assessing the admissibility of cases while paying attention to the individual facts of each case. Notably, the Court, similar to the African Commission on Human and Peoples’ Rights (Commission), has refused to set a fixed time limit that can universally be accepted as reasonable for purposes of article 56(6). This article conducts an analytical survey of the Court’s article 56(6) jurisprudence. The analysis reveals that while the Court has, at least conceptually, been clear about its general approach for applying article 56(6), its decisions demonstrate an ambivalence about the factors that are considered for determining the reasonableness of time as well as the baseline for computing time.

Characteristics for the third molar extraction with orthodontic indications in the aspect of age

The research analyzes the effectiveness of third molar extraction with orthodontic indications in children of different ages. The study was conducted on 95 patients divided into three groups: the I group included 30 children aged 11–13 years; to II – 35 children aged 13–16 years, and III – 30 children aged 16–18 years. Clinical examinations were carried out according to generally accepted methods immediately after tooth extraction, 3 and 6 days later. The paraclinical parameters for the study were the level of lysozyme activity in the oral fluid of observation groups’ children, which was determined according to Horin H. method modified by Levitskyi A. and Zhigina O., as well as the concentration of secretory IgA, which was determined due to simple radial immunodiffusion method. Statistical processing of data was carried out using generally accepted methods of variational statistics. The results of the study show that the age of 11–13 years old is the most reasonable period for third molars extraction with orthodontic indications, which is justified by a shorter duration of postoperative period, fewer complications and a better protective capacity of children's oral fluid in this age period. In particular, in the dynamics of observation of children of the I group in the postoperative period, significantly fewer signs of the inflammatory process were noted, which can be explained by the less traumatic surgical manipulations. On the other hand, in children of II and III groups, the above-mentioned clinical symptoms had a higher degree of manifestation, were diagnosed in a larger number of children and indicated the development of the postoperative inflammatory process. The level of lysozyme activity in the oral fluid of children in the observation groups ranged from (40.87±2.01) units/l to (26.13±1.76) units/l, and secretory immunoglobulin A from (0.35±0.02) g/l up to (0.32±0.02) g/l, which generally indicates a deterioration of local protective reactions with increasing age of children. Keywords: сhildren, hermectomy, postoperative period, lysozyme, immunoglobulins.

A liquid culture system for plantlet conversion and slow growth storage of encapsulated shoot tips of Justicia adhatoda L.

The present article demonstrates the applicability of liquid medium in propagation and short-term storage of synthetic seed of Justicia adhatoda L., a medicinally important plant used in many ayurvedic drugs. Shoot tips and nodal segments excised from shoots regenerated on meta-topolin (mT) containing medium were encapsulated in 3% Na-alginate and 100 mM CaCl2.2 H2O for the preparation of artificial seeds. Irrespective of media composition, shoot tips performed better than nodal segments with respect to shoot emergence from alginate beads and further conversion into plantlets in a single step. Morphogenic responses of encapsulated shoot tips in liquid as well as on agar-solidified medium were evaluated and maximum plantlet conversion was observed on PGR-free MS liquid medium. Encapsulated shoot tips were stored for 60 days using slow-growth storage approaches which were induced by a reduction of sucrose concentration (1%) in the medium and reducing MS medium strength to half. After storage, more than 50% synthetic seeds were converted into plantlets when transferred to a regrowth medium. This slow-growth approach may be applied for the short-term storage of synthetic seeds for a reasonable period that is sufficient for the exchange of germplasm for distant places.

Zaštita konkurencije na tržištu digitalnih usluga

The article analyzes the rules contained in the EU Regulation 2022/1925, which seek to provide business users and end users with core platform services and ensure appropriate regulatory safeguards against unfair practices of service providers, who have the status of gatekeepers. When core services are provided by gatekeepers, as persons who exercise significant market influence, the risk of distortion of market competition increases significantly. That is why the Regulation defines a series of measures with the aim of achieving, first of all, ex ante effects on the possibility of unlimited market competition and fairness in the digital sector. With the aim of preventive protection of the digital service marketplace, the Regulation prescribes what the providers of core platform services must not do, or what they are obliged to do and the powers of the Commission in terms of market research. After the conducted research, the Commission can issue an implementing act ordering gatekeeper to stop non-compliant behavior within a reasonable period of time, as well as impose sanctions in the form of fines and periodic penalty payments.

Computer-aided diagnostic system for breast cancer detection based on optimized segmentation scheme and supervised algorithm

Breast cancer is a serious threat to the womankind and it leads the susceptible kinds of cancer for women. The mortality rates due to breast cancer increases every single year and the World Health Organization (WHO) aims to reduce the occurrence of breast cancer by at least 2.5% per year. The occurrence of breast cancer can be minimized only when periodical screening is carried out. Mammography is one of the effective screening procedure, which can effectively locate earlier signs of breast cancer. As an aid, this work aims to present a system for the breast cancer detection and classification. This work is segregated into four phases and all these phases aim to enhance the classification performance. The efficiency of the proposed work is evaluated against the state-of-the-art approaches and the proposed contribution to the medical science. The computer-aided diagnostic system (CADS) proves 98.2% accuracy, with minimal false positive and false negative rates in a reasonable period of time.

Changes in Fecal Gut Microbiome of Home Healthcare Patients with Disabilities through Consumption of Malted Rice Amazake.

The aim of this study was to investigate changes in gut microbiome both during and after the consumption of malted rice amazake (MR-Amazake), a fermented food from Japan, in home healthcare patients with disabilities including patients with severe motor and intellectual disabilities (SMID). We monitored 12 patients who consumed MR-Amazake for six weeks, investigating them before and after the intervention as well as six weeks after the end of intake to compare their physical condition, diet, the type of their medication, Constipation Assessment Scale (CAS), and an analysis of their comprehensive fecal microbiome using 16S rRNA sequencing. Their constipation symptom significantly alleviated and principal coordinates analysis revealed that 30% of patients showed significant changes in gut microbiome after MR-Amazake ingestion. Furthermore, Bifidobacterium was strongly associated with these changes. These changes were observed only during MR-Amazake intake; the original gut microbiome was restored when MR-Amazake intake was discontinued. These results suggest that six weeks is a reasonable period of time for MR-Amazake to change human gut microbiome and that continuous consumption of MR-Amazake is required to sustain such changes.

African Swine Fever Shock: China's Hog Industry's Resilience and Its Influencing Factors.

African swine fever has damaged the foundation of China's hog industry, caused a serious decline in hog production, highlighted the contradiction between supply and demand in the pork market, and led to major economic and social impacts. The industrial resilience of 31 Chinese provinces to African swine fever shock and its spatial and temporal differentiation characteristics from 2018 to 2021 were measured in this study from the two dimensions of resistance and recoverability. Using Geodetector, the key factors influencing the resilience of China's hog industry were explored. The results showed that 2018-2019 and 2020-2021 represented the resistance and recovery periods of the hog industry under African swine fever shock, respectively, with poor resilience characterizing the resistance period and improved resilience characterizing the recovery period. At the early stages of the African swine fever outbreak, the hog industries in Tianjin, Shanxi, Guangxi, and Yunnan had robust resistance due to the slaughter rate, economic level, mortality rate, carcass weight, and culling rate in those areas. At the most severe stage of the outbreak, resistance was generally poor in all provinces due to the slaughter rate, per capita consumption, and scale level at the time. During the period of rapid recovery in hog production, the recoverability of each province was very strong due to the industrial structure, culling rate, economic level, and resource carrying capacity at that time. During the reasonable adjustment period of hog production capacity, the recoverability based on the breeding sow inventory in 13 provinces, including Henan, Shandong, and other large hog-breeding provinces, was negative due to the scale level, slaughter rate, per capita consumption, and resource carrying at that time. Taking measures to enhance the resilience of the hog industry, strengthen the prevention and control of hog epidemics, improve the monitoring and early warning mechanisms, and enhance the ability of the hog industry to cope with major animal epidemics is recommended.

3D metal printed slot antenna array with high gain and enhanced bandwidth using triple‐mode sine corrugated cavity resonator

AbstractThis letter proposes a class of sine corrugated cavity resonators (SCCR). The SCCR can present slow‐wave features and provide dual‐mode (TE104 and TE105) wideband responses with reasonable sine period and depth. Based on it, a compact high‐gain bandwidth‐enhanced SCCR slot antenna array is designed. The high gain is obtained with seven radiation slots and the wideband is achieved due to three modes being utilised. The three modes include the modes of TE104 and TE105 of the SCCR and one feed slot mode. Compared with published works, the desired TE104 and TE105 can be obtained straightforwardly based on SCCR. The standard WR62 waveguide is utilised to feed the antenna. For validation, direct metal 3D printing technology is used to fabricate it with aluminium and copper powders as a comparison. Both measured results were discussed and showed a good agreement with the simulated ones.

Allocation of synchronized phasor measurement units for power grid observability using advanced binary accelerated particle swarm optimization approach

Large-scale power grid observability is still a challenge because of deteriorating infrastructure and the incorporation of renewable energy sources. A smart grid that makes use of cutting-edge technology, such as a phasor measurement unit (PMU), is an excellent option for monitoring and bringing networks up to speed with the latest information. Latterly, the considerable investment required for the deployment locations has slowed down the adoption of PMU. Therefore, because PMUs are expensive, it is necessary to deploy them in the best possible places on large-scale power grids. The most significant share of optimal PMU placement problems (OPPP) is defined as 0–1 knapsack problems. Considering this, the development of an effective optimization technique that can handle difficulties has emerged as an appealing topic in recent years. In this paper, a meta-heuristic algorithm based on the binary particle swarm algorithm (BPSO), a binary accelerated particle swarm optimization (BAPSO), is offered for solving OPPP. Since earlier research has shown that BPSO is likely to stick to local optima, the majority of them evaluated their suggested technique using small-scale test systems. The technique that has been suggested searches for the optimal solution by employing two topologies—one global and one local—that are analogous to BPSO. This work determines the optimal PMU position for a large network in a reasonable amount of time by fine-tuning the acceleration factor. Additionally, in order to employ fewer PMUs, an integration strategy was put into place for the radial buses. The OPPP solutions are provided by the suggested method within a reasonable period with prior solutions published in reliable publications, according to computational findings.

Examining the role of visible light in photocarcinogenesis – Lessons from the past

Recent publications have confirmed the ability of visible light from sunlight (in the absence of Ultraviolet A or B) to cause free radical formation in human skin, increases in metalloproteinases, induced pigmentation and even erythema from exposures within reasonable exposure periods (e.g. less than 8 h). This raises questions regarding the role of visible light on the formation of skin cancers and even the need for protection against visible light in general. Conducting such studies is a challenge, considering the doses of visible light required for observation of reactions, the difficulty in conducting animal studies with appropriate models in the current regulatory environment, and the lack of funding for basic photobiological research. A review of research from an earlier era in photobiology studies gives us some clues and suggests that there may in fact be detectable influences of visible radiation (for example on skin cancer induction) that warrant new approaches to photoprotection in this era.

Mangwende v Machodo: Bride price refund and the violation of women's rights in contemporary Zimbabwe

This article undertakes an analysis of a Zimbabwean High Court case, Mangwende v Machodo, on the refund of the bride price. It is ascertained in the article that the bride price is a legal requirement for customary marriages, hence constituting a significant founding culture for customary marriages. A point of contention motivating the article is, as was held in the case under discussion, that a cheating wife's bride price may be withheld by the husband who would have not paid it in full or, where it was paid up, he can be refunded in full. The gap that exists in this scenario is that, in the case of the husband cheating, the wife does not have a corresponding recourse. The one-sidedness of this custom displays a grave inequality to the prejudice of women. It is also argued that the bride price refund violates the wife's dignity. It is therefore recommended that customary law around the bride price must be developed to meet the constitutional demands of gender equality. In developing this customary law, an important factor to consider is the duration of the marriage. In a situation where a couple stayed together for a reasonable period, each party playing his or her role, it cannot be fair for the husband to be refunded. There could be scenarios where the wife cheats, soon after the bride price was paid and before the couple move in together as husband and wife, when the bride price can be refunded. Furthermore, not all bride price items are refundable and, therefore, those components of bride price that can be refunded must be clearly defined.

O-038 Is a 10-year retention period sufficient after elective oocyte vitrification (EOV)?

Abstract Study question In Belgium, by law, a retention period of 10-years is standard. Is this period sufficient for women to return to the clinic and use their vitrified oocytes? Summary answer A standard cryopreservation period of 10-years seems sufficient since half of the women returned to the fertility clinic and 96% used the vitrified oocytes. What is known already The main driver for elective oocyte cryopreservation is to buy more time to find a suitable partner. The question remains whether 10 years of cryopreservation is sufficient for women to accomplish their goal of finding a partner and procreate with or without using their vitrified oocytes. The return rates and the utilisation rates of the vitrified oocytes reported in the literature are low. Most women do not use their vitrified oocytes. Little is known about women's reproductive pathways after EOV and the destination of the expired surplus vitrified oocytes. Study design, size, duration Computerized clinical data were retrieved from a pioneer cohort of women who underwent EOV in our centre for age-related reasons more than 10 years ago (between 2009 and 2012). Hence, the legal cryopreservation period of their oocytes expired between 2019 and 2022. We documented reproductive choices for those who returned to the centre and we investigated the intended destination of the expired vitrified oocytes for those who did not return. Participants/materials, setting, methods Data were collected from clinical charts of women who vitrified oocytes. According to Belgian law, unused vitrified oocytes expire when reaching the age limit of 48 years for use or by reaching the standard cryopreservation period of 10 years. We evaluated whether women eventually started treatment, assessed their relational status, the utilisation rate of the vitrified oocytes and the intended destination of the vitrified oocytes as stated in their informed consents. Main results and the role of chance 117 women vitrified their oocytes at least 10 years ago. Women's oocyte cryopreservation period expired because they were either beyond the age limit for use (n = 82) or because the legal oocyte cryopreservation period of 10 years was reached (n = 35). Five women requested transport of their oocytes for treatment in a centre abroad. Fifty-two out of 117 women (44.4%) returned for assisted reproduction. Eventually, 96% (50/52) of them used their vitrified oocytes for treatment and 21/50 had a child or ongoing pregnancy. Upon return to the clinic, 22 women were single and 27 had found a partner, two women returned with a co-parent and one woman had a female partner. Furthermore, 7/117 women returned to the clinic but eventually refrained from treatment. Fifty-one women never returned to the centre. Only five women asked to prolong the cryopreservation period for medical reasons. The others not using their vitrified oocytes, did not initiate further action concerning the cryopreservation period, use or destination of their stored oocytes. Hence, the destination of the cryopreserved oocytes was according to the women's choice stated in the informed consent. The majority donated their oocytes for research (60%), others (31%) opted to destroy the oocytes after 10 years of cryopreservation. Limitations, reasons for caution It was not possible to map out the reproductive pathway of women who did not return to the centre and whose vitrified oocytes expired for use. Follow-up of reproductive choices and outcomes in women who did not return for treatment is required for a comprehensive appraisal of EOV. Wider implications of the findings The vast majority of the women who returned for treatment used their vitrified oocytes. Those not returning did not initiate further action concerning the use or destination of their vitrified oocytes. These results add to our knowledge on the utilisation rate after EOV, essential to improve counselling of future EOV-candidates. Trial registration number not applicable