Benzodiazepines (BDZs) are generally commonly used as anxiolytic and/or hypnotic drugs as a ligand of the GABAA-benzodiazepine receptor. Moreover, some of benzodiazepines are widely used as an anti-depressive and sedative drugs, and also as anti-epileptic drugs and in some cases can be useful as an adjunct treatment in refractory epilepsies or anti-alcoholic therapy. High-performance liquid chromatography (HPLC) methods, thin-layer chromatography (TLC) methods, gas chromatography (GC) methods, capillary electrophoresis (CE) methods and some of spectrophotometric and spectrofluorometric methods were developed and have been extensively applied to the analysis of number of benzodiazepine derivative drugs (BDZs) providing reliable and accurate results. The available chemical methods for the determination of BDZs in biological materials and pharmaceutical formulations are reviewed in this work.
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID) method. The hand-collected data on lease usage retrieved from the financial statements and the data for financial ratios obtained from the Orbis database were used. The research sample includes 308 preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 implementation resulted in a significant increase in the debt-to-equity and debt-to-total assets ratios of lessees and a decrease in the profitability. We identified significant leverage increase in the trade and services sectors. The results confirm the conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 implementation between industries.
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