Design off a building with an iron frame

124 σ.Σχεδιασμός πολυώροφου κτιρίου γραφείων από μεταλλικό σκελετό.Κυριάκος Ε. Πούτο

The impact of IFRS adoption by Greek listed companies on the earnings quality : an empirical investigation

Purpose: The accuracy and reliability of financial statements is vital for business stakeholders in order to make the appropriate decisions. This has become increasingly important in recent years and its importance has intensified with the latest financial crisis, due to the bankruptcy of major financial institutions. The research conducted aims to study the relationship between profit management and long-term lending between two periods. More specifically, it will be considered whether businesses through long-term lending manipulate their earnings before and after the adoption of international Financial Reporting Standards (IFRS). Design/Methodology/Approach: The sample consists of listed companies in the Athens Stock Exchange. One of the most authoritative methods that results in the most correct conclusions according to the bibliography is the modified model of "Jones". Findings: The findings resulting from the survey suggest that for the years 2001-2004 there is no manipulation of profits through long-term lending as for the years 2005-2015. Practical Implications: The primary goal of accounting standards adoption is to provide information for investors to make a wide range of decisions and contractual arrangements without their norms affecting the information quality on the reported earnings. Originality/Value: The information provided through the reported financial statements based on IFRS is relevant and does not affect the quality of earnings.peer-reviewe

Chios mastic gum consumption has a protective effect on ovariectomy-induced bone loss in rats

The purpose of this study was to examine the potential effect of Chios Mastic Gum (CMG) consumption on bone mineral density (BMD) and strength of ovariectomized rats. CMG is a known resin used from ancient times for its beneficial biological properties. Thirty mature female Wistar rats were randomized into three equal groups: sham-operated (control), ovariectomized (OVX), and ovariectomized and administered CMG per os (OVX+CMG). BMD of the total tibia, proximal tibia, and the 6th lumbar vertebra were measured at baseline and at 3 and 6 months post ovariectomy. Bone strength was assessed with three-point-bending (3pb) of the right femur. At 3 and 6 months, BMD values of the OVX+ CMG group were significantly higher for the anatomical cites evaluated than those of the OVX group. Femoral thickness assessed via 3pb had intermediate values in the treated group compared to the other groups. Cytology of vaginal smears and uterine weight of the OVX+CMG group were consistent with estrogen depletion. Gastrocnemius muscle and intraperitoneal fat ratios to body weight (BW) of the OVX+CMG group did not significantly differ from the control group. Daily consumption CMG had a protective effect on BMD of the total and proximal tibia and the 6th lumbar vertebra of the rats, without causing undesirable effects on the vaginal epithelium and uterus. The 3pb results also demonstrated a favorable effect on the thickness of rat femurs. In addition, CMG was beneficial for both the muscular system and the intraperitoneal fat/BW ratio of the rats. Copyright © 2021 by The Korean Society of Food Science and Nutrition. All rights Reserved