MUHASEBE MESLEK ETİĞİ BAĞLAMINDA “BALIKESİR MUHASEBECİSİ”NİN İNCELENMESİ

Bu çalışmanın amacı muhasebe meslek etiği ilkelerinin Reşat Nuri Güntekin’in Balıkesir Muhasebecisi eseri bağlamında incelenmesi ve dönemin ekonomik şartlarında tolumun muhasebe mesleğine bakış açısının ortaya çıkarılmasıdır. Eserde geçen olaylar zincirinde muhasebeci Tahir Bey’in tutum ve davranışları meslek etiği ilkeleri (dürüstlük, tarafsızlık, mesleki yeterlilik ve özen, gizlilik ve mesleki davranış) açısından ele alınmış ve söz konusu karakterin daha yüksek kazanç sağlamak uğruna ilkelerin hiç birine uygun davranmadığı tespit edilmiştir

Synthesis and cytotoxicity studies on new pyrazolecontaining oxime ester derivatives

Purpose: To synthesize a series of new 1-(2-naphthyl)-2-(1H-pyrazol-1-yl)ethanone oxime ester derivatives (5-12) with potential anticancer properties, and to determine their cytotoxic effects in mouse fibroblast and human neuroblastoma cell lines. Methods: The title compounds were obtained through sodium salt reaction of 1-(naphthalene-2-yl)-2- (1H-pyrazol-1-yl)etanone oxime (4) with various acyl chlorides. The cytotoxic effects were evaluated by MTS colorimetric assay, while physicochemical descriptors were calculated using QikProp software. Results: Most of the compounds showed approximately 50 – 60 % inhibition against SH-SY5Y neuroblastoma cells at 100 μM. Of these, compound 7a was the most active combination with an IC50 value of 85.94 µM. The toxic effect of the compounds on mouse fibroblast cell line was insignificant (p < 0.05) even when the dose was increased. The calculated physicochemical properties of the compounds were within drug-like chemical space. Conclusion: The synthesized oxime ester derivatives with pyrazole ring exhibit selective toxicity to neuroblastoma cells without affecting healthy mouse fibroblast cells. The compounds proved to be druglike while their pharmacokinetic features were also encouraging, and were in line with in silico predictions

The Relationship of OCD and OCD Symptoms with the Thought Action Fusion in Children and Adolescents during the Pandemic Period

INTRODUCTION: The aim of our study is to examine the effects of pandemic-related features on OCD symptoms during the period of restrictions, and to evaluate the relationship between OCD and TAF during the pandemic. METHODS: A total of 69 patients aged 7-18 years, who applied to our outpatient clinics and were diagnosed with OCD, were included in the study. Sociodemographic data form, Children's Yale Brown Obsessive Compulsive Scale (CY-BOCS) and Thought Action Fusion Scale for Children were used in the study. RESULTS: The CY-BOCS obsession score was found significantly higher in cases with an increase in the time spent with the family during the pandemic, obsession and compulsion scores in those with an increase in the cleaning efforts related to the pandemic, and compulsion score in those with an increase in the behaviors performed for the purpose of preventing virus transmission. The TAFTOTAL score was found to be significantly higher in females, and the TAFSELF subscale score was found to be significantly higher in patients over 12 years old. DISCUSSION AND CONCLUSION: TAF appears to be critical in the onset and maintenance of OCD. It is thought that early diagnosis and intervention will be important in the prognosis before the chronicity of cognitive distortions of OCD

Transhepatic left ventricular only pacing after left bundle branch area pacing attempt with high pacing threshold

A 50-year-old male with a permanent dual chamber pacemaker (DDD) 23 years ago was referred for a rapid increase in right ventricular (RV) pacing impedance. His left ventricular (LV) ejection fraction was 45%. Since the patient was pacemaker-dependent, the insertion of a new RV lead was planned. However, the venography and imaging studies revealed both left and right subclavian veins to be occluded/non-accessible. We failed also to cross the lesion by percutaneous approach. Then, we planned the extraction procedure as a first stage with the thought that it can provide a new venous route via extraction sheath; however, the patient did not accept the procedure as its high risk. Therefore, the surgical epicardial LV lead was implanted and connected to the left subpectoral pocket by using the previous functional right atrial (RA) lead for DDD pacing. Unfortunately, 1 month later, the patent presented with a left-sided pocket infection, and we had to remove all endocardial RA and RV leads using the lead extraction system. We could not again pass the calcified superior vena cava despite the successful lead extraction. Due to an active pocket infection, the surgically placed pacemaker was removed from the skin leaving the epicardial LV lead in place to remove or drain the infected fluid. A leadless pacemaker was an option, but due to financial constraints could not be done for this patient. The femoral venous access could not be taken due to the non-availability of 69 cm RV lead. The hepatic vein was the only available access to implant a DDD pacemaker

Current barriers and recommendations on the diagnosis of transthyretin amyloid cardiomyopathy: a Delphi study

ObjectivesThis study has been conducted to investigate the non-invasive diagnostic journey of patients with a transthyretin amyloid cardiomyopathy (aTTR-CM) in Turkey, identify the challenges and uncertainties encountered on the path to diagnosis from the perspectives of expert physicians, and develop recommendations that can be applied in such cases.MethodsThis study employed a three-round modified Delphi method and included 10 cardiologists and five nuclear medicine specialists. Two hematologists also shared their expert opinions on the survey results related to hematological tests during a final face-to-face discussion. A consensus was reached when 80% or more of the panel members marked the “agree/strongly agree” or “disagree/strongly disagree” option.ResultsThe panelists unanimously agreed that the aTTR-CM diagnosis could be established through scintigraphy (using either 99mTc-PYP, 99mTc-DPD, or 99mTc-HMPD) in a patient with suspected cardiac amyloidosis (CA) without a further investigation if AL amyloidosis is ruled out (by sFLC, SPIE and UPIE). In addition, scintigraphy imaging performed by SPECT or SPECT-CT should reveal a myocardial uptake of Grade ≥2 with a heart-to-contralateral (H/CL) ratio of ≥1.5. The cardiology panelists recommended using cardiovascular magnetic resonance (CMR) and a detailed echocardiographic scoring as a last resort before considering an endomyocardial biopsy in patients with suspected CA whose scintigraphy results were discordant/inconclusive or negative but still carried a high clinical suspicion of aTTR-CM.ConclusionThe diagnostic approach for aTTR-CM should be customized based on the availability of diagnostic tools/methods in each expert clinic to achieve a timely and definitive diagnosis

The effectof theraband training applied to volayball players on functional movement screen results

Bu çalışmanın amacı voleybolculara uygulanan terabant egzersizlerinin fonksiyonel hareket taraması (FHT) skorlarına etkisinin incelenmesidir. Çalışmaya 17-19 yaş arası toplam 12 gönüllü kadın sporcu katılmıştır. Katılımcılar terabant egzersizi yapan (TG) tek grup olarak belirlenmiştir.8 hafta boyunca haftada 3 gün rutin hazırlanan egzersiz programı antrenmanlarına ilaveten uygulanmıştır. Kadınların fonksiyonel hareket kalıpları (FHT) test kiti ile belirlenmiştir. Kadınların fonksiyonel hareket taraması ön testleri ile son testleri arasındaki farkı belirlemek için Wilcoxon testi kullanılmıştır. İstatiksel analiz sonucunda kadınların derin çömelme, yüksek adımlama, tek çizgide hamle, omuz mobilitesi, aktif düz bacak kaldırma, gövde stabilite şınavı, rotasyon stabilitesi ve toplam skorları arasında ön test ve son test skorlarında anlamlı bir farklılık tespit edilmiştir (p<0,05). Sonuç olarak hem yaralanmaların azaltılmasında hem de sportif performans da kuvvetin geliştirilmesinde önemli bir gösterge olan FHT toplam skorunun terabant egzersizleri ile geliştirilebileceği söylenebilir. Voleybol antrenörlerinin antrenman programların da terabant egzersizlerine yer vermeleri önerilebilir. Anahtar kelimeler: Voleybol, Fonksiyonel Hareket Taraması, TerabantThe aim of this study is to investigate the effect of threband exercises applied to volleyball players on functional movement screening (FMS) scores. A total of 12 volunteer female athletes aged 17-19 participated in the study. Participants were identified as the only group performing teraband training (TG). The exercise program, which is routinely prepared 3 days a week for 8 weeks, has been applied in addition to the training. The functional movement patterns (FMS) of women were determined with the test kit. Wilcoxon test was used to determine the difference between functional movement screening pre-tests and post-tests of women. As a result of statistical analysis, a significant difference was found between deep squat ,hurdle step, ın line lunge, shoulder mobilty, active straight leg raise, trunk stability push-up ,rotary stability and total scores the pre-test and post-test of women (p<0,05). As a result, it can be said that FMS total score, which is an important indicator both in reducing injuries and in improving sports performance, can be improved with teraband exercises. Volleyball coaches' training programs may also be recommended to include terabant exercises. Keywords: Volleyball, Funcional Movement Screen, Threba

Peyniraltı suyunun işlenmesinde membran filtrasyon yöntemlerinin uygulanması

Peyniraltı suyu süt teknolojisinin önemli bir yan ürünüdür. Peynir üretim endüstrilerinin yan ürünü olan peyniraltı suyu, BOİ (Biyolojik Oksijen İhtiyacı) ve KOİ (Kimyasal Oksijen İhtiyacı) değerlerinin yüksek olması nedeniyle çevre kirleticisi olarak düşünülmektedir. Peyniraltı suyunun yüksek organik yükü, artık süt besinlerinin varlığından kaynaklanmaktadır. Sütten türetilen ürünlere olan talebin artması, ciddi bir atık yönetimi sorunu olan peyniraltı suyu üretiminde artışına neden olmuştur. Bu sorunun üstesinden gelebilmek için, çeşitli teknolojik yaklaşımlar uygulanarak peyniraltı suyu katma değeri yüksek ürünlere dönüştürülebilmektedir. Peyniraltı suyunun işlenmesi için membran teknolojisi kullanılarak, peyniraltı suyunun demineralize edilmesi, konsantre hale getirilmesi ve peyniraltı suyunun verimli bir şekilde fraksiyonlarına ayrılması ve böylelikle atık yan ürünün değerli ürünler haline getirilmesi mümkün olabilmektedir. Bu çalışmada, peyniraltı suyunun fraksiyonlanmasında ultrafiltrasyon (UF), nanofiltrasyon (NF) ve ters osmoz (TO)'ya dayalı bütünleşik membran işleminin uygulanabilirliği araştırılmış ve ek olarak elektrodiyaliz(ED) çalışması yapılarak ilerdeki çalışmalara destek olması amaçlanmıştır. Deneysel çalışmalar, laboratuvar ölçekli bir membran test sistemi (SEPA CF II GE-Osmonics) kullanılarak gerçekleştirilmiştir. Konsantre ve süzüntü örneklerinin pH, sıcaklık, tuzluluk, iletkenlik ve toplam çözünmüş katı (TÇK)'sı, Hach Lange-HQD çoklu ölçüm cihazı ile ölçülmüştür. Örneklerin protein içeriği, Kjeldahl-N ölçümü ile, laktoz derişimi ise HPLC yöntemi kullanılarak tayin edilmiştir. Elde edilen sonuçlara göre, UF membranının süzüntüsü NF-90 membranından geçirildiğinde iletkenlik, TÇK ve tuzluluk giderimi %90'lara kadar ulaşırken, NF-270 membranında %40'larda giderim sağlanmıştır. Bütünleşik UF-NF-90 ve UF-NF-270 çalışmalarında, proteinin zenginleşme oranı %26-28, protein giderimi ise %69-74 civarındayken, laktozun zenginleşme oranı sırasıyla %28 ve %11, laktoz giderimi ise sırasıyla %99 ve %97 düzeyinde olmuştur. Son aşamada, NF-270 konsantre bileşeni, BW30-RO membranı ile muamele edildiğinde laktozun zenginleşme oranı %11'lerden %19-20 düzeyine, laktoz giderimi ise %99 düzeyine kadar ulaşmıştır. Bu sonuçlar, bütünleşik bir biçimde ardışık olarak kullanılan membran işlemlerinin peyniraltı suyunun fraksiyonlarına ayrılmasında daha etkin sonuçlar verdiğini göstermektedir.Whey is an important by-product of milk technology. The byproduct of cheese-producing industries, cheese whey, is considered as an environmental pollutant due to its high biological oxygen demand (BOD) and chemical oxygen demand (COD) values. The high organic load of whey arises from the presence of residual milk nutrients. As demand for milk-derived products is increasing, it leads to increased production of whey, which has a serious waste management problem. To overcome this problem, various technological approaches have been employed to convert cheese whey into value-added products. Using membrane technology to whey processing, it became possible to demineralize, concentrate, and fractionate cheese whey in an efficient way and thus convert the waste by-product into highly valuable products. In this study, the potential of an integrated membrane process based on ultrafiltration (UF), nanofiltration (NF) and reverse osmosis (RO) was investigated for fractionation of cheese whey components and in addition to electrodialysis (ED) study, it is aimed to support future studies. Experimental studies were performed using a laboratory scale membrane test system (SEPA CF II GE-Osmonics). The pH, temperature, salinity, conductivity, and total dissolved solids (TDS) of the concentrate and permeate samples were measured by Hach Lange-HQD multi-meter. The protein contents of the samples were determined by Kjeldahl-N measurement and the lactose concentration with HPLC method. According to the results obtained, when the permeate of the UF membrane was passed through the NF-90 membrane, the conductivity, total dissolved solids (TDS) and salinity removal reached up to 90%, while the NF-270 membrane was removed at 40%. In the integrated UF-NF-90 and UF-NF-270 studies, the enrichment rate of protein was 26-28%, protein rejections were 69-74%, respectively, while the enrichment rate of lactose was 28% and 11%, lactose rejections were 99% and 97% respectively. Lastly, when the NF-270 concentrate composition was treated with the BW30-RO membrane, the enrichment rate of lactose reached up to 19-20% from 11% and lactose rejection was reached up to 99%. This shows us that the integrated membrane processes are more effective than the single membrane process in separating the fractions of the whey

Ebeveynlerin çocukluk çağı aşılarına karşı bilgi, tutum ve davranışları

Amaç: Bu çalışmada, ebeveynlerin çocukluk çağı aşılarına karşı bilgi, tutum ve davranışlarının belirlenmesi amaçlanmıştır. Gereç ve Yöntem: Tanımlayıcı tipte bir araştırmadır. Araştırmanın evrenini 1 Mart-1 Mayıs 2017 tarihleri arasında belirlenmiş olan okullardaki 8.sınıf öğrencilerinin ebeveynleri oluşturmaktadır. Bu tarihlerde 260 ebeveyne ulaşılmıştır. Veriler araştırmacı tarafından geliştirilen anket formu ve Aşı güvenirlik ölçeği ile toplanmıştır. Veriler SPSS 18.0 programı kullanılarak değerlendirilmiştir. Bulgular: Çalışmaya katılım oranı %47,8’dir. Çalışmaya katılanların %76,7’sini anneler oluşturmaktadır. Ebeveynlerin %75,1’i aşıların hastalıklardan koruduğunu bilmektedir. Ebeveynlerin %73,6’sı aşıların yan etkisi olduğunu düşünmekte, aşı ile korunan hastalıkları bilmeyenlerin oranı ise %21,1’dir. Ebeveynlerin %76’sının Sağlık Bakanlığı’nın önerdiği aşıları hepsini yaptırdıkları bulundu. Anne ve babaların Aşı Güvenirlik ölçeği toplam puan ve alt ölçek puanları arasında istatistiksel olarak fark bulunmamıştır (p>,05). Annelerin eğitim durumuna göre, Aşı güvenirlik ölçeği toplam puanı arasında istatistiksel olarak fark bulunmamıştır (p>,05). Aşıların gerekli olduğunu düşünen ebeveynlerin aşının yararlarına ve sağlık personellerine güvenin daha yüksek olduğu görülmüştür. Sonuçlar: Ebeveynler aşıların gerekliliği konusunda sağlık çalışanları tarafından doğru bilgilerle eğitilmelidir. Ailelerin aşıların yararlarına ve sağlık personelline olan güvenlerini arttırmaya yönelik girişimler ile aşılara karşı tutumları olumlu hale dönüştürülebilir. Anahtar Sözcükler: aşılar, ebeveyn, bağışıklama, tutum, davranış ABSTRACT Aim: In this study is intended to be determined the knowledge, beliefs, attitudes of the parents against childhood vaccines. Material and Method: It is a descriptive research. The universe of the study is the parents of the 8th grade students at the schools which were determined between 1 March- 1 May 2017. In these dates 260 parents were reached. The datas were collected by the questionnaire form developed by the researcher and by the vaccine confidence scale. The datas were evaluated by using the SPSS 18.0 program. Findings: The participation rate to study was 47.8% (n=260). 76.7% of the participants to the research are mothers. In the research 75.1% of the parents know that the vaccine protects against the disease. 73.6% of parents think that vaccine has side effects, and the rate of those who don’t know vaccine-protected disease is 21.1%. It was found that 76% of parents have the all vaccine which was suggested by Ministery of Health made. It wasn't statistically found significant difference between Vaccine confidence scores and subscale scores of the mothers and fathers (p>,05). It wasn’t statistically found significant difference between vaccination confidence scale totally score according to education level of mothers (p>,05). Parents who think that vaccinations are necessary were found to have higher confidence in the benefits of vaccination, healthcare providers. Results: The parents should be trained about the necessity of vaccination by health workers with the correct information. With the attempts to increase the benefits of vaccination of the families and their trust against the health staff can be converted into positive attitudes towards vaccination. Key Words: vaccines, parents, immunization, attitudes, behaviou