We examined the joint and relative value relevance of book value of equity (BVE) and earnings before (2015–2016), after (2017–2018) and during the comparative year (2016) of mandatory adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. Results show that the accounting information is jointly value relevant (R2), with no significant change between accounting information prepared under Saudi GAAP and IFRS. However, we found a positive change in the relative value relevance of the BVE after IFRS implementation, mainly related to the introduction of fair value measurement. Differences in value relevance were found across variances in company characteristics.
We describe the clinical scenario in an 80 year old female who presented with history of epigastric discomfort and postprandial fullness of three weeks duration without any alarming symptoms. On upper GI endoscopy she was found to have gastric polyp with a long stalk which was partially obstructing her pyloric ring giving rise to features of intermittent gastric outlet obstruction Polypectomy was done with complete relief of symptoms .She is following our clinic for last 6 months now. Although possibility of malignant etiology in gastric out let obstruction ranks high in the elderly some patients are lucky to have a benign cause as the index case. Report of the case and brief review is presented.
Esophageal rupture presents a significant interprofessional challenge to the entire therapeutic team. The majority of symptoms are non-specific, which can significantly delay the time between perforation and final diagnosis. An esophageal rupture can be caused by a variety of pathophysiological factors. Instruments such as endoscope causes an elevation in the wall tension, particularly iatrogenic interventions, or a massive rise in intraluminal pressure caused by throwing up, chest injury, or abdominal injuries are the main stressors. The choice of the management plan and its outcome depends mainly on the site of the rupture. Although the perforation can occur at any site of the esophagus, there is a tendency to main areas that correspond to natural points of narrowing of the lumen. If esophageal rupture requires surgery, patients should be transported to the operating room as soon as feasible. Minor delays in surgical therapy can lead to higher rates of morbidity and fatality. This review aims to summarize current evidence on etiology, epidemiology, diagnosis, and surgical management of esophageal rupture.
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