The Evaluation of Playgrounds of Balikesir City

İyi tasarlanmış ve iyi yönetilen oyun alanlarında oynamak çocukta kendine güveni artırmakta, fiziksel birçok yetinin yanında dil, iletişim kurma, yüksek beyin fonksiyonları ve sosyal yetenekleri geliştirmektedir. Bu araştırma, Balıkesir kent merkezindeki çocuk oyun alanlarının bugünkü durumlarını araştırmak, yeterliliklerini belirlenmek amacıyla yapılmıştır. Araştırmada etüt, veri toplama, analiz ve sentez metodu kullanılmıştır. Sonuç olarak, kentte bulunan oyun alanları 42790 m2 alan geldiği ve kişi başına 0,18 m 2 alan düştüğü, Bayındırlık İskan Bakanlığının standartlarına göre kişi başına 1,32 m2 olmak üzere 321476 m2 oyun alanı açığı bulunduğu saptanmıştır. Mevcut oyun alanlarının sahip oldukları fiziki özellikler ile bitkisel ve yapısal tasarım açısından çocukların psikolojik, zihinsel fiziksel ve sosyal gelişimini desteklemede yetersiz kaldığı tespit edilmiş, bundan sonraki düzenlemeler için öneriler geliştirilmiştir.Playing in the playground, well-designed and administered, improves the children’s self-confidence, language, communication, high brain functions and social skills. The aim of this study was to determination competencies in terms of quantities and qualities, to investigate of children's playground in the city center of Balıkesir. In this research survey, data collection, analysis and synthesis method is used. The results displayed that existing playgrounds covered 42790 sq m, the per capita ratio is 0.18 sq m. There is 321476 sq m deficit and 1.32 sq m field need for per capita, according to Ministry of Public Works and Settlement standards. Physical attributes, planting and constructional design of existing playgrounds are not adequate to meet children’s physical, psychological, mental, and social development was determined. Some recommendations were made to develop current situation and for future planning

The Size and book-to-market effects and their role as risk proxies in the Istanbul Stock Exchange

In this paper, we explore the relationship of firm-size and book-to-market equity with stok returns and with firm-specific and macro-economic fundamentals in the Istanbul Stock Exchange (ISE). We apply two different popular asset pricing models, the one factor CAPM and the three-factor Fama and French (1993) model, to individual stock returns and to size/book-to-market sorted portfolios. We find both size and book-to-market effects to be significant, but the size effect has a higher explanatory power. We also evaluate additional firm-specific risk characteristics of our extreme portfolios and their returns in different states of the Turkish economy and relate the size and book-to-market related Fama and French factors to macro-economic indicators. Our results reveal some new empirical regularities in the ISE and support the Fama and French findings to justify models for additional risk factors in returns

Audior selection in the Istanbul Stock Exchange: An Empirical analysis

Increased competition in audit market brings out a desire to understand the factors that influence the decision of auditor selection. In recent years there have been a considerable number of studies on the selection of independent auditors by client firms. These studies were conducted predominantly in the US and occasionally some used samples from Australia and the UK that have economies similar to that of the US. This study will be among the few exceptions, which shed light on the auditor selection process in an emerging market. The paper contributes to the auditor selection literature by examining the auditor selection process in a market in which the supply and demand for independent audits has changed dramatically by a radical reform and liberalization in 1986. The argument that companies with different firm characteristics demand varying levels of audit quality constitutes the basis for our research. The purpose of this study is to build an empirical model to find out the relationship between auditor selection and client firm characteristics for the firms listed in Istanbul Stock Exchange (ISE) for the years 1999, 2000 and 2001. We analyze the choice of auditors by 569 companies throughout the sample period. We find that size of the client firmss, shareholdings by foreign shareholders, membership in the finance sector are positively and significantly associated with the choice of a Big-Five auditor during the sample period. The significant firm characteristics which determine the Big-Five auditor selection is valid when we compare Big-Five with second-tier firms and local audit firms. The comparison of second-tier versus local auditors reveals that firm characteristics are same within the same group except membership in finance sector. These findings reveal that second-tier international audit firms seem to be distinguished from the Big-Five but not specifically from the local audit firms

The effect of hysteroscopic polypectomy on the gene expression of endometrial receptivity markers: HOXA10, HOXA11 and LIF

The aim of this study is to determine the effect of hysteroscopic polypectomy on the mRNA expression levels of the endometrial receptivity markers, namely, homeobox A10 (HOXA10), homeobox A11 (HOXA11) and leukemia inhibitory factor (LIF). Twenty-five reproductive-aged women with endometrial polyps underwent hysteroscopy. Samples were taken at the mid-secretory phase using hysteroscopic polypectomy and 4 months after polypectomy, and the change in mRNA expression levels of normalized HOXA10, HOXA11 and LIF genes were determined using Reverse Transcription Quantitative Real Time-Polymerase Chain Reaction (RT-qPCR). The results show that mRNA levels of HOXA10 and HOXA11 taken prior to surgery and 4 months after the complete hysteroscopic removal of polyps were not significantly different (P=0.79 and P=0.14, respectively). Moreover, a marked difference could not be obtained between preoperative and postoperative endometrial LIF mRNA expression levels (P=0.86). As a conclusion, these results indicate that mRNA levels of HOXA10, HOXA11 and LIF genes, three of molecular markers of endometrial receptivity, are not affected by hysteroscopic polypectomy

Auditor selection, client firm characteristics, and corporate governance: evidence from an emerging market

This study investigates the relationship between auditor selection, client firm characteristics, and corporate governance measures for firms listed in the ISE for the years 1999- 20042. The argument that varying levels of audit quality are demanded by companies with different firm characteristics constitutes the basis for our research. The paper focuses on determining the degree of association between the client firms’ choice of external auditors and the following client firm characteristics: percentage of shares held by foreign investors, percentage of shares open to the public (the float), membership in the finance industry, leverage, size, return on assets, and the market-to-book ratio. In addition, the effect of the client firms’ levels of Transparency and Disclosure (T&D) and compliance with local Corporate Governance Principles on the auditor selection process is also investigated.3 Whether the Big-Five4, second tier, and local audit firms are perceived as distinct groups in terms of credibility in the eyes of ISE firms is analyzed. We find that client firm size, level of shareholdings by foreign shareholders, and membership in the finance sector are the firm-specific variables that are positively and significantly associated with the choice of a Big-Five versus the other two types of auditors. This finding is consistent with the findings of extant auditor choice literature in both developed markets and in the emerging market of Athens Stock Exchange. Like Citron and Manalis (2000), we posit and find the positive relationship between foreign shareholding status and the selection of a Big Five auditor is an indication of the role of the Big-Five in providing audit credibility in the eyes of international investors. However, contrary to our expectation that agency costs will be mitigated by widespread public ownership, we find a significant negative association between the level of public shareholdings and selection of a Big-Five auditor. This might be a peculiar finding in the ISE where the managers, in serving the interests of majority family owners, may opt for the non-Big-Five that are more likely to allow managers to use discretionary, if not unethical, accounting methods that would expropriate wealth from minority shareholders and other stakeholders as we have seen in the case of bankrupt family banks. We also find that, although the Big-Five auditors’ clients are more profitable than the other types of auditors’ clients, the association is not a significant one. This might be a result of the downturn of the Turkish economy in 1998 and in 2001 that have negatively affected the profitability of all ISE companies. We expect the results of this study to be useful for auditors, their clients and the regulators that have an oversight function over both

The Role of CD34 and D2-40 in the Differentiation of Dermatofibroma and Dermatofibrosarcoma Protuberans

Objective: Dermatofibroma (DF) is a benign fibrohistiocytic tumor whereas dermatofibrosarcoma protuberans (DFSP) has intermediate malignant potential. CD34 is the most commonly used antibody in differentiating these tumors. Various studies have stated the rates of D2-40 expression as 0-50% in DFSPs and 86-100% in DFs. Our aim in this study was to determine the expression of CD34 and D2-40 in DFs and DFSPs and the possible use of D2-40 in the differential diagnosis of these lesions. Material and Method: This is a retrospective study including 30 DF and 15 DFSP cases which were reevaluated for epidermal changes, the presence of a transmission zone (Grenz zone), infiltration of soft tissues, infiltration pattern and histologic subtypes in addition to cellular pleomorphism, nuclear atypia, and necrosis. A manual immunohistochemistry procedure was performed with D2-40 and CD 34 antibodies using a representative paraffin block. Results: The average age was 37.36 and 42.86 years in the DF and DFSP cases. The average diameter was 0.9 and 5.03 cm, respectively, for the DFs and DFSPs. There was a significant correlation between the two entities for sex, localization and diameter of the lesion. A significant difference was found between the positivity of CD34 and D2-40 in DFs and DFSPs. Conclusion: Additional immunohistochemical markers may be needed in DFs with CD34 positivity. Our results showed the additional helpful role of this marker in problematic cases

Laparoscopic Nissen fundoplication with mesh-hiatoplasty: Single center experience and early-term results

Purpose: In this study we report early-term results of laparoscopic Nissen fundoplication with mesh hiatoplasty that we perform to treat gastroesophageal reflux disease. Methods: We retrospectively reviewed the medical records of 68 patients who underwent laparoscopic Nissen fundoplication with mesh hiatoplasty at our clinic. Thirty-six (53%) patients were male and 32 (47%) were female. The mean age of the study population was 46.1 (25-72) years. All patients underwent endoscopy, esophagus pH metry and manometry before the operation. All operations were performed under general anesthesia using five ports. In addition to Nissen fundoplication, all patients also underwent polypropylene mesh placement. Results: Preoperatively, all patients reported a burning sensation in the chest and regurgitation of the stomach contents up into the mouth. The mean time from symptom onset to operation was 28 (6-84) months. All patients were diagnosed with  esophagitis in the preoperative endoscopic examination. The mean operative time was 80 (40-125) minutes, the median duration of hospital stay was 1.2 (1-4) days and the median follow-up time was 12 (2-30) months. Functional outcome was excellent in 65% of patients, good in 24.5%, moderately good in 7% and poor in 3.5%. Conclusion: Fundoplication with mesh hiatoplasty is a surgical procedure performed for the traetment of gastroesophageal reflux disease and hiatal hernia. Surgery can be safely carried out with low morbidity and mortality rates and constitutes an alternative to long-term drug therapy. We believe that this operation is beneficial since it reduces the rate of recurrences to a significant degree