Reporting comprehensive income: reasons for reporting choices and investor reactions

This paper aims to investigate whether the reporting way of comprehensive income is influenced by some factors mentioned by the Positive Accounting Theory and whether the investors value their choice by looking at stock returns (measured in different ways) for firms in the S&P 350 Europe Index. The research results show that there is no significant association between the reporting choice of firms and the equity-based incentives, job security, volatility and leverage of the firms. Moreover, it was found that the price-earnings ratio and stock returns are associated with reporting choice, but in the opposite direction as expected. The results of a robustness test suggest that there is a significant association between the total compensation of the CEO and the volatility on one side and the reporting choice of firms on the other side. However, these results are not significant in the expected direction, but in the opposite direction

What can predict the exacerbation severity in asthma?

There are many well-defined risk factors for fatal asthma exacerbation; however, few data exist about the link between the severity of asthma and severity of exacerbation. The aim of this study was to determine if there is any patient and disease-related factor that predicts the severity of asthma exacerbation. The retrospective data of asthmatic patients followed up in our clinic were analyzed. Asthmatic patients who had at least one exacerbation were included. Patient and disease characteristics, comorbidities, and compliance were evaluated. We analyzed 335 asthma exacerbations of 189 asthmatic patients. Eighteen patients had intermittent asthma, 115 patients had mild persistent asthma, 45 patients had moderate persistent asthma, and 11 patients had severe persistent asthma. Of the 189 asthmatic patients 8.1% of the exacerbations were mild, 52.5% were moderate, and 39.4% were severe. There was a significant correlation between the severity of asthma and severity of exacerbation (r = 0.32; p < 0.001). When elderly (60 years old) and younger (< 60 years old) asthmatic patients were compared, elderly asthmatic patients had severe asthma exacerbation significantly at a higher rate than younger asthmatic patients (severe asthma exacerbation rates are 67.3 and 33.9% in elderly patients and younger asthmatic patients, respectively; p < 0.001). A significant correlation was found between the severity of exacerbation and age (r = 0.25; p < 0.001). Among the other patient and disease-related factors, asthma severity and older age were the only significant factors that contributed to the severity of exacerbation. These data show that older age as a patient-related factor and worse asthma severity as a disease-related factor could contribute to exacerbation severity in asthmatic patients

Diagnosis and management of cow's milk protein allergy in Turkey: Region-specific recommendations by an expert-panel

Cow's milk protein allergy (CMPA) is the most common type of food-allergy in younger Cow's milk protein children. Prognosis is usually good, with most children developing tolerance before school age. allergy; Children may present with a wide spectrum of symptoms that range from mild to severe; skin Consensus report; reactions such as angioedema and urticaria and gastrointestinal symptoms are the most common Turkey presentations of CMPA. Approximately one-third of CMPA patients suffer from multiple food allergies; severe conditions such as anaphylactic shock (9%), eosinophilic esophagitis (4.7%), and food-protein induced enterocolitis (1%) may also develop in some children. Timely and accurate diagnosis and management is essential for proper growth and development of children with CMPA. In this expert consensus report, we aimed to adapt current understandings in the CMPA field to the specific conditions in Turkey and health system to help physicians with their day-to-day decision making. (C) 2019 SEICAP. Published by Elsevier Espana, S.L.U. All rights reserved

Pulmonary alveolar microlithiasis presenting with chronic cough.

A case of a 10 year old boy with pulmonary alveolar microlithiasis is presented. Although most children with this disease are asymptomatic, our patient had persistent cough for more than 3 years. It is likely that his chronic cough was a direct consequence of the disease

Epidemiological features of Turkish patients with sarcoidosis

Epidemiological characteristics of sarcoidosis differ according to geographical distribution. The aim of our study was to disclose epidemiological characteristics in our country.The data was collected from investigators, who sent information on newly-diagnosed patients via internet.In 2 years 198 female and 95 mate patients were enrolled to the study (f/m:2.08). Mean age of patients was 44 +/- 13 years (17-90). Mean age of mate patients was 38 12 while mean age of female patients was 48 13 (p < 0.001). 73.4% of patients were nonsmokers (85.4% of females; 48.4% of mates; (p < 0.001)). About 50% of our 293 patients were housewives. Familial sarcoidosis was found in 3 patients' first degree relatives. Estimated annual incidence of sarcoidosis for Turkey was calculated as 4 per 100,000 person.According to our study, 2/3 of sarcoidosis patients were women; mean age of patients was 45 and the disease began 10 years later in female patients. 80% of patients were nonsmokers; negative relation between sarcoidosis and smoking was evident especially in women. Familial sarcoidosis frequency was lower compared to other studies in the literature. There was no occupational exposure history in our patients. Our incidence rate, is similar with the results of other European studies. (C) 2008 Elsevier Ltd. All rights reserved