Hepatocellular carcinomas with granulomatous inflammation in tumor stroma: Clinicopathologic characteristics

Objective: To determine the frequency of granulomatous inflammation within hepatocellular carcinoma (HCC) and its clinicopathologic associations. Material and Method: Fifty-eight HCCs (51 explants, 3 lobectomies, and 4 segmentectomies) were reviewed. Results: Five (8.6%) cases (F/M=1/4, mean age: 63.6) were identified with granulomas.1/5 had history of neoadjuvant therapy. 4/5 patients presented with early stage (pT1/2). All were well-differentiated (Grade1-2/4). The mean number of tumor foci was 3.6, with a median size of 2.2 cm. All of them had advanced fibrosis. No difference was identified from cases without granulomas (n=53) in terms of prognosis and aforementioned parameters (p> 0.05). Granulomas were mainly concentrated in peripheral parts of the tumors. One case with nodule-in-nodule formation had granulomas lined along the border of the inner nodule. In 2 cases, granulomas were identified in steatohepatitic areas, while another had clear cell change. Only 1 had necrotizing granulomas, none with acid resistant bacilli. Two cases revealed concomitant granulomas in the adjacent liver parenchyma in addition to the tumor stroma. Except for one with a history of tuberculosis, none of the cases had a granulomatous disease. Conclusion: This is the largest case series of HCCs with granulomas by far. Our data revealed neither clinicopathologic and prognostic difference nor definite etiology related to granulomas. Yet, association with steatotic and clear tumor cells suggests the role of cytoplasmic content, while distribution of granulomas points to host immune response

Audit Firm Tenure and Audit Quality Implied by Discretionary Accruals and Modified Opinions: Evidence from Turkey

Accounting scandals and bankruptcies across the world have raised concerns about the financial statement audit quality. Though, prior results documented mixed results, some argue that auditors become more familiar with the client and therefore independence is impaired when audit firm tenure gets longer. Consequently, some regulators set a limit on the number of years an audit firm may audit the same client. This study examines the association between audit firm tenure and audit quality in Turkey. We used three measures to proxy audit quality such as propensity to issue modified audit reports and discretionary accruals determined by two models.  We found some evidence that audit quality does not increase with limited audit firm tenure. Given the additional costs associated with audit switch, it is concluded that there are minimal benefits of mandatory firm rotation. The results of this study will be useful for the regulators who are in charge to improve the audit quality. &nbsp

Hormone replacement therapy process and effects of reproductive factors on bone mineral density in postmenopausal women

Amaç: Menopoz sonrası kadınlarda hormon replasman tedavi (HRT) sürecinin ve parite, menopoz yaşı, menopoz süresi gibi reprodüktif faktörlerin kemik mineral yoğunluğu üzerine etkileri araştırıldı. Hastalar ve Yöntemler: Trakya Üniversitesi Tıp Fakültesi, Kadın Hastalıkları ve Doğum Kliniği Menopoz Polikliniği'ne başvuran 322 menopoz sonrası kadının (ort. yaş 52.4±6.2; dağılım 38-76) yaş, reprodüktif öykü ve hormon replasmanı ile ilgili bilgileri arşivden çıkarıldı. Hastalar, östrojen kullanım süreleri ve halen kullanmakta olup olmadıklarına göre sınıflandırıldı ve bu özelliklerinin kemik mineral yoğunluğuna etkileri analiz edildi. Kadınların lomber vertebra, femur, trokanter ve wards kemik dansitometreleri DEXA (dual-energy X-ray absorpsiometri) yöntemiyle ölçüldü. Bulgular: Hormon replasman tedavisi kullanımı üç yıldan fazla olan menopoz sonrası kadınlardaki wards ve trokanter kemik mineral yoğunlukları, üç yıldan az olanlara göre anlamlı olarak yüksek bulundu. Vertebral kemik yoğunlukları, üç yılın üzerinde HRT kullananlarda hiç kullanmayanlara göre daha yüksek saptandı. Wards ve vertebral kemik yoğunluğu değerleri, halen HRT'yi kullanmakta olan ve üç yıldan daha uzun süredir kullananlarda hiç HRT kullanmamış kadınlara göre daha yüksek tespit edildi. Geçmişte HRT kullanıp sonradan bırakmış olan kadınlarda kemik mineral yoğunluğu değerleri hiç HRT kullanmamış olan kadınlardan farklı olmadığı bulundu.. Parite ve menopoz sonrasında geçen süre artışının kemik yoğunluğunu düşürdüğü görüldü. Sonuç: Vertebra ve kalça kemik mineral yoğunlukları, HRT kullanımının ancak üç yıl veya daha uzun süreli kullanımlarında ve HRT'nin kullanıldığı dönem içinde artmaktadır. Parite ve menopoz sonrası geçen süre ise osteoporoz riskini artıran faktörlerdir.Objectives: The effects of hormone replacement therapy (HRT) and reproductive factors such as parity, age of menopause, and duration of menopause on bone mineral density (BMD) in postmenopausal women were investigated. Patients and Methods: Age, reproductive history and HRT data of 322 postmenopausal women (mean age 52.4±6.2 years; range 38- 76) who applied to the outpatient menopause clinic of Trakya University Medical Faculty were gathered from the medical archives of the outpatient clinic. Patients were grouped according to the duration and current status of estrogen therapy and the effects of these variables on BMD were analysed. Bone mineral densities of lumbar spine, femur, trochanter, and Ward's triangle sites were measured by Dual Energy X-ray Absorptiometry (DEXA). Results: Bone mineral densities of trochanter, and Ward's triangle sites of postmenopausal women who received HRT for more than 3 years were found to be significantly higher than those women who were treated for less than 3 years. Vertebral bone densities were significantly higher in postmenopausal women who received HRT for more than 3 years, compared to those women who were never treated with HRT. Ward's triangle and vertebral bone densities were significantly higher in postmenopausal women who received HRT for more than 3 years and those currently on HRT, compared to those women who never received HRT. BMD values of women who started but interrupted their HRTs, were similar to the values found in women who never received HRT. Increasing parity and duration of menopause were the factors that reduced BMD values. Conclusion: It appeared that BMD of hip and spine increased in postmenopausal women after the third or more years on HRT and during the period of treatment with HRT. Parity and duration of menopause were identified as factors which increase the risk of osteoporosis

Obstacles to birth surname retention upon marriage: how do hostile sexism and system justification predict support for marital surname change among women?

Despite the ongoing shift in societal norms and gender-discriminatory practices toward more equality, many heterosexual women worldwide, including in many Western societies, choose to replace their birth surname with the family name of their spouse upon marriage. Previous research has demonstrated that the adherence to sexist ideologies (i.e., a system of discriminatory gender-based beliefs) among women is associated with their greater endorsement of practices and policies that maintain gender inequality. By integrating the ideas from the system justification theory and the ambivalent sexism theory, we proposed that the more women adhere to hostile and benevolent sexist beliefs, the more likely they would be to justify existing gender relations in society, which in turn, would positively predict their support for traditional, husband-centered marital surname change. We further argued that hostile (as compared to benevolent) sexism could act as a particularly strong direct predictor of the support for marital surname change among women. We tested these possibilities across three cross-sectional studies conducted among women in Turkey (Study 1, N=118, self-identified feminist women; Study 2, N=131, female students) and the United States (Study 3, N=140, female students). Results of Studies 1 and 3 revealed that higher adherence to hostile (but not benevolent) sexism was associated with higher support for marital surname change indirectly through higher gender-based system justification. In Study 2, the hypothesized full mediation was not observed. Consistent with our predictions, in all three studies, hostile (but not benevolent) sexism was found to be a direct positive predictor of the support for marital surname change among women. We discuss the role of dominant ideologies surrounding marriage and inegalitarian naming conventions in different cultures as obstacles to women’s birth surname retention upon marriage

Municipal waswater treatment with polymeric membranes having different characteristics

Bu çalışmada, ticari ve laboratuvar ortamında üretilen farklı özelliklere sahip polimerik membranlarla evsel atıksuların arıtılabilirliği araştırılmıştır. Çalışma dikey akışlı düz plaka membran modülünde 4 adet ticari membran (UP005, UP020, US100 ve NF270) ve 5 adet farklı oranlarda hazırlanmış kitosan (Ct) ve Fe3O4 katkılı poliakrilonitril (PAN) membranlar kullanılarak gerçekleştirilmiştir. Evsel atıksu içerisindeki organik madde gideriminde en yüksek verim (%70, KOİ) %2 Fe3O4/PAN membranı ile elde edilmiştir. Membranların filtrasyon akılarına göre, kitosan ve Fe3O4 nanopartiküllerinin akı üzerinde önemli bir etkisinin olmadığını belirlenmiştir. Filtrasyon akısının azalması, büyük oranda atıksu içerisindeki organik ve inorganik askıda katı maddelerin membran yüzeyinde birikmesi sebebiyle meydana gelmiştir. Bu çalışmada ayrıca, taramalı elektron mikroskobu (SEM), zayıflatılmış toplam yansıma fourier dönüşümü kızılötesi (ATR-FTIR) spektroskopisi ve temas açısı cihazları kullanılarak kirlenmiş membranların karakterizasyonu gerçekleştirilmiştir. Karakterizasyon çalışmalarının sonuçlarına göre, kirlenmiş membranların yüzeyinde %57.54 karbon (C), %38.23 oksijen (O) ve eser miktarda, Na, Mg, Al, Si, P, S, Cl, K, Ca, Ti, Fe elementleri tespit edilmiştir. Çalışma sonuçlarına göre, evsel atıksuların arıtılmasında membran özelliklerini iyileştirici katkı maddeleri ile geliştirilmiş polimerik membranların kullanılmasıyla etkili bir arıtımın sağlanacağı sonucuna ulaşılmıştır.In this study, municipal wastewater treatability has been investigated with commercial and laboratory scale fabricated polymeric membranes having different characteristics. Studies were performed using 4 commercial membranes (UP005, UP020, US100 and NF270) and 5 polyacrylonitrile (PAN) membranes prepared with different ratios of chitosan (Ct) and Fe3O4 in a vertical flow flat plate membrane module. The maximum yield for the removal of organic substances in municipal wastewater (70%, COD) was obtained by 2% Fe3O4 / PAN membrane. According to the membrane filtration flux, there is no significant effect of chitosan and Fe3O4 nanoparticles on flux. The reduction of filtration flux have occurred due to the accumulation of the considerable amount of organic and inorganic suspended solids on the membrane surface. Also, in this study, characterization of fouled membranes were performed using scanning electron microscope (SEM), attenuated total reflection-fourier infrared (ATR-FTIR) spectroscopy and contact angle device. According to the results of characterisation studies, 57.54% carbon (C), 38.23% oxygen (O) and trace amounts of Na, Mg, Al, Si, P, S, Cl, K, Ca, Ti, Fe elements were determined on the surface of fouled membranes. The results showed that polymeric membranes which modified with high property additives would be provided efficient municipal wastewater treatment

Bölümlere göre raporlama standartları ve bir uygulama

Anahtar Kelimeler : Bölümlere Göre Raporlama, Faaliyet Bölümleri, UMS 14,UFRS 8 ÖZETBÖLÜMLERE GÖRE RAPORLAMA STANDARTLARI VE BİR UYGULAMAKüreselleşmenin artması ve ortak dil ihtiyacının yanında, bilgi kullanıcıları daha da büyüyen şirketlerde daha ayrıntılı ve anlaşılır bilgilere ihtiyaç duymaya başlamışlardır. Hem işletme dışı, hem de işletme içi bilgi kullanıcıları bölümsel bilgi talep eder hale gelmişlerdir. Bölümsel bilgilere olan ihtiyaç, üretilen ürün çeşitlerinin artması, işletmelerin hacim ve kaynaklar itibariyle büyümeleri ve sermeye piyasalarının gelişmesi ile daha da artmıştır. Bu nedenlerle, bölümsel raporlamayı sağlamak amacıyla çalışmalar yapılmış ve standartlar yayınlanmıştır. Uluslararası Muhasebe Standartları Kurulu’nun yayınladığı UMS 14 “Bölümlere Göre Raporlama” standardı ile bu alanda büyük bir adım atılmıştır. Uluslararası Finansal Raporlama Standartları’nın Amerikan Finansal Muhasebe Standartları ile uyumlaştırma çalışmaları kapsamında yapılan değişiklik ile 30 Kasım 2006 tarihinde UFRS 8 “Faaliyet Bölümleri” standardı yayınlamıştır. UFRS 8’in 2009 yılında yürürlüğe girmesi ile UMS 14 yürürlükten kalkmıştır ve Faaliyet Bölümleri Standardı bölümsel raporlama uygulamalarını değiştirmiştir. Bu çalışma ile bölümlere göre raporlama standartları üzerinde durulmuş ve uyumlaştırma çalışmaları sonucu değişen standartlar arasındaki farklılıklar uygulamalar ile ele alınmıştır. Keywords: Segment Reporting, Operating Segments, IAS 14, IFRS 8 ABSTRACTSEGMENT REPORTING STANDARDS AND AN APPLICATIONAlong with the growth of globalization and need of a common language, information users started to require more detailed and intelligible information. Both intercompany and outside information users have become to demand segment information. The necessity for segment information has even higher with the increased product variety, the growth of companies in volume and resources and development of capital markets. Because of these reasons, studies are carried on and standards are published in order to maintain segment reporting. International Accounting Standards Board took a giant step forward by publishing IAS 14 “Segment Reporting” standard. IFRS 8 “Operating Segments” standard was published on 30 November 2006 with the amendment made within the context of the harmonization studies of International Financial Reporting Standards with American Financial Accounting Standards. IAS 14 was ceased to be effective as of 2009 as IFRS 8 has become effective and Operating Segments standard changed the application of segment reporting. This study focuses on segment reporting standards and examines the differences between standards that are modified in result of harmonization studies with applications

Comparison of Associate and Undergraduate Translation Departments in State and Foundation Universities

Uygulamalı İngilizce ve çevirmenlik programları, ön lisans düzeyinde 2010 yılında eğitime başlamış ve sayısı altı yılda 30'u bulmuştur. Var olan lisans düzeyindeki İngilizce Mütercim Tercümanlık bölümlerinden farklı bir program izleyen bu bölümlerin son yıllarda bu kadar hızlı bir şekilde artması, ilgimizi mesleki eğitim olarak çevirmenlik konusuna çekmiştir. Bu çalışmada, henüz üzerinde fazlaca inceleme yapılmamış olan ön lisans programları konusuna akademik ilgiyi çekmek amacıyla lisans ve ön lisans programları arasında karşılaştırmalı bir çözümleme yapmayı hedeflemektedir. Var olan programların sayısı ve değişkenlerin çokluğu sebebiyle çalışma akademik kadro, öğrenci kontenjanı, sunulan ikinci yabancı diller ve verilen dersler ile sınırlandırılacaktır. Akademik kadro, öğrenci kontenjanı ve sunulan ikinci yabancı dillerde genel görünümü vermesi için lisans ve ön lisans düzeyinde eğitim veren 5 devlet ve 5 vakıf üniversitesi karşılaştırılacaktır. Derslerin karşılaştırılmasında ise, bütün bölümlere ait bütün derslerin bu çalışmada gösterilmeyecek kadar çok olmasından dolayı, gerek lisans düzeyinde, gerekse ön lisans düzeyinde ülkemizde ilk kurulan bölümlerden birer tanesi karşılaştırılacaktır. Bu kapsamda ülkemizde kurulan ilk mütercim tercümanlık bölümlerinden olan Hacettepe Üniversitesi İngilizce Mütercim Tercümanlık bölümünün lisans programı ile ön lisans seviyesinde kurulan ilk uygulamalı İngilizce ve çevirmenlik programı olan Bülent Ecevit Üniversitesi Uygulamalı İngilizce ve Çevirmenlik programı karşılaştırmalı olarak incelenecektir. Tüm bu çözümlemelerden çıkarılacak sonuçlar ile, uygulamalı İngilizce ve çevirmenlik programı iyileştirilmesi için bazı öneriler getirilecektirApplied English and Translation programs, having started associate degree education in 2010, have reached 30 in number in the last six years. The heavy increase in the number of these departments, which follows a curriculum different than undergraduate English Translation and Interpretation departments, has driven our attention to the translatorship as vocational education. By comparatively analyzing the associate and undergraduate translation departments in state and foundation universities, this study aims to draw academic attention to associate programs, which are yet to be studied in detail. Due to the high number of programs and variants, this study is limited to the analysis of academic staff, number of students, the second foreign languages and translation courses offered. For obtaining a general view, academic staff, number of students, the second foreign languages are analyzed in five state and five foundation universities. Due to the high number of both associate and undergraduate programs, only the two programs are analyzed in terms of courses offered. Within this framework, the curriculum of Hacettepe University English Translation and Interpretation Department, one of the first undergraduate programs in Turkey, and the curriculum of Bülent Ecevit University Applied English and Translation Department, the first associate program in translation education, are comparatively analyzed. Some suggestions for improving Applied English and Translation departments are put forward in line with the results of these analyse

Evaluation of facial complications of hyaluronic acid fillers

Objectives: This study aims to evaluate facial complications of dermal fillers and to increase the public awareness about seriousadverse outcomes of these applications.Patients and Methods: Between January 2015 and June 2019, a total of 12 patients (2 males, 10 females; mean age 41 years; range,28 to 64 years) who experienced hyaluronic acid (HA) filler-related complications were retrospectively analyzed. Complications wererecorded using the hospital records.Results: The mean follow-up was 7 (range, 6 to 9) months. In one patient, livedo reticularis over the nose caused by the filler tothe nasolabial fold was seen. In another patient, livedo reticularis over the nose caused by the HA filler for tip augmentation wasobserved. Both patients were treated with heating and oral acetylsalicylic acid. In another two patients, cellulitic infections wereobserved. Oral antibiotics and topical antibiotic cream were applied. In two patients, infraorbital edema was seen caused by HAfiller application to the nasojugal folds. Hyaluronidase was applied for treatment. In two patients, a granuloma was seen at the rightinfraorbital region and at the left nasolabial region, respectively. Both of them were treated with hyaluronidase. In one patient, agranuloma and infectious abscess of the upper lip caused by the HA filler application for lip augmentation was observed. For thetreatment of the abscess, surgical drainage was used and hyaluronidase was applied for the treatment of the granuloma. In threepatients, bruising was observed which was treated with the Arnica cream.Conclusion: Our study results show that fillers are not completely innocent products. We recommend that these materials shouldbe used in experienced hands in accordance with the relevant regulations

Seed vigour tests to estimate seedling emergence in cress (Lepidium sativum L.) seed lots

This work was carried out to estimate field and controlled room seedling emergence potential through seed vigour tests in cress (Lepidium sativum L.) seeds. Early radicle emergence percentages after 12 (RE12h), 24 (RE24h) and 36 (RE36h) hours of germination test, mean germination time, accelerated aging (45 °C, 100% RH, 24 h), electrical conductivity (EC) of soaking water (40 ml, 50 seeds, 20 °C), after 16 hours (EC16h) and 24 hours (EC24h), and EC16h and EC24h after accelerated ageing (AA, 45 °C, 100% RH, 24h) were tested as vigour tests in ten commercial seed lots of cress. Standard laboratory germination ranged between 88 and 93%. Seeds were sown on two occasions in field and controlled room conditions, and seedling emergence percentages were determined after 30 days in the soil and 14 days in the controlled room. Seedling emergence ranged between 67 and 85% and 59 and 83% in the first and second sowings in the field. These values were 75 and 92% in controlled room sowing. Vigour tests were correlated to seedling emergence potential at various significance levels but RE24h and EC16h showed the highest correlation coefficient values (p < 0.001) in all three sowing conditions as r = 0.879-0.988 in RE24h, and r = 0.902-0.962 in EC16h. Results indicated that early radicle emergence percentages after 24 hours (RE24h) and electrical conductivity value after 16 hours (EC16h) can be successfully used to estimate the seedling emergence potential of cress seeds in field and controlled room conditions. © Not Bot Horti Agrobo, 2019