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Aizhan Baimukhamedova,Yelena Konovalova,Rashid Makarov,Gulzada S. Baimukhamedova 한국유통과학회 2017 KODISA ICBE (International Conference on Business Vol.2017 No.-
Abstract should stand alone, means that no citation in abstract. The abstract should concisely This study extends the theoretical framework developed by Roychowdhury and Watts (2007) by testing it on a sample of Kazakhstani companies and aims at investigating changes in relations between two measures of conservatism: asymmetric timeliness of earnings (AT) and the market-to-book ratio (MTB) over short and long periods. On the contrary to the recent studies that document negative relations between these two measures, we reveal that magnitudes of earnings response to good and bad news increase for cumulation over longer periods. Second, we observe positive relations between earnings response to good news and MTB at the beginning and end of the estimation period. Even though the authors of the framework have not found any support for positive relations on any combination of news and MTB, our results support their initial expectations about positive association between asymmetric timeliness and MTB. Interestingly, our findings document absence of conservatism for certain lengths of cumulation period which can be attributed to peculiarities of financial reporting system on Kazakhstani Stock Exchange.
Roee Gutman,Maayan Rauch,Annat Neuman,Hazem Khamaisi,Adi Jonas-Levi,Yelena Konovalova,Giora Rytwo 한국식품영양과학회 2020 Journal of medicinal food Vol.23 No.3
Obesity reduces the quality of life and life expectancy, whereas nonoperative interventions have shown poor results so far. Statins effectively combat hypercholesterolemia but are not well tolerated at high doses, raising the need for coprescription with cholesterol sorbents and/or absorption inhibitors. Montmorillonite (MMT) clay was found to attenuate hypercholesterolemia and obesity by reducing cholesterol and fat absorption. However, acicular clay-like sepiolite may offer better results due to its more substantial adsorption of nonpolar molecules. We herein aimed at (1) assessing in vitro the capacity of sepiolite to adsorb edible oil and cholesterol compared with that of MMT and (2) assessing in vivo the effect of continuous feeding on a high-fat high-cholesterol diet (HFD) (53.6% w/w fat and 0.2% cholesterol) supplemented with 5% (w/w) edible sepiolite, on diet-induced obesity rate, hypercholesterolemia, and hyperlipidemia. Fourier transform infrared spectroscopy showed in vitro that sepiolite adsorption of olive oil and cholesterol was five to eight times greater than that of MMT clay. Sepiolite supplementation to HFD fed to mature mice for 12.5 weeks resulted in lower total blood cholesterol and triacylglycerol levels and attenuated body weight gain, by reducing fat gain. Sepiolite supplementation did not affect energy intake but increased fecal extraction of sterols and lipids, without notable side effects. These results demonstrate that supplementing a HFD with sepiolite attenuates gastrointestinal absorption of dietary lipids and sterols, thus mitigating obesity, hyperlipidemia, and hypercholesterolemia. Further exploration of the efficacy, mechanism of action, and safety of sepiolite as a food supplement for combating the metabolic syndrome is needed.