Turkey-Indonesia Tax Treaty Post-MLI

As part of the G20 countries, Indonesia and Turkey have shown their commitments to the OECD/G20 BEPS Project since the very beginning, including the MLI Project. Along with the other 66 jurisdictions, Indonesia and Turkey signed the MLI on 7 June 2017. Indonesia and Turkey already have a tax treaty in force. In its MLI’s position as of 7 June 2017, Indonesia included its tax treaty with Turkey as one of CTAs and vice versa. Therefore, once both countries have completed all the procedural requirements of the MLI, the MLI provisions will have effect on the existing tax treaty. This article is intended to give a picture for the readers on how the MLI impacts the existing tax treaty between Indonesia and Turkey. This article may also serve as a projection on what a synthesised text might look like even though it has not been published yet by the competent authority of either country. For the MLI changes to apply effectively to the Indonesia-Turkey tax treaty, both countries must adopt the same provisions (unless an asymmetrical adoption is allowed in particular cases). The Authors concluded that considering both countries’ positions at this moment, some of the MLI provisions will affect the existing Indonesia-Turkey tax treaty, i.e. Article 6, 7, 9, 12, 13, 15, and 16 of the MLI. New provisions to be adapted will contribute to preventing BEPS concerns, e.g. through treaty shopping. The authors then recommend that both countries should also need to revise their domestic laws in order to accommodate new features in treaty post-MLI, for instance, the introduction of PPT rule as GAAR in tax treaty should also be accompanied by a comprehensive set of guidelines for tax authorities and must be administered transparently. Following the intention of both countries to increase the trading volume, the Indonesia-Turkey tax treaty post-MLI will play an important role in the future

Aggressive Tax Policy versus Aggressive Tax Planning

While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author describes this as "aggressive tax policy"(ATPol)

Effect of music on anxiety and pain during ultrasound-guided core needle breast biopsy: a randomized controlled trial

PURPOSEAlthough imaging-guided core needle breast biopsy is a minimally invasive diagnostic procedure, it is reported that patients may experience anxiety and pain. Interventions to reduce anxiety are important for high quality health services during imaging-guided core needle breast biopsy. The purpose of this study was to evaluate the effect of music intervention on anxiety and pain levels of patients undergoing ultrasound-guided core needle breast biopsy.METHODSIn a prospective randomized controlled design, patients who were referred for ultrasound-guided core needle breast biopsy were invited to the study and randomized into the intervention group who received standard care with classical music intervention before and during the biopsy procedure, and the control group who received only standard care. Both groups received local anesthesia. The Spielberger State-Trait Anxiety Inventory and the Visual Analogue Scale (VAS) were used for measuring anxiety and pain levels after the procedure. One-way multivariate analysis of variance test was used to find the effect of music intervention on patient anxiety and pain.RESULTSThere were 31 patients (48.4%) in the intervention group and 33 (51.6%) in the control group; the groups were similar in terms of sociodemographic characteristics and general (trait) anxiety levels. The patients in the music intervention group had significantly lower state anxiety score than the control group (p = 0.008) with a mean difference of 3.8 (95% CI, 1.0–6.6). The mean difference of VAS pain score was 6.0 (95% CI, 2.2–14.2), which not statistically significant between groups (p = 0.150). There was no significant correlation between the VAS and the state anxiety scale (r = 0.003, p = 0.980).CONCLUSIONMusic reduced anxiety, but not pain during ultrasound-guided core needle breast biopsy. These results have implications especially for low and middle-income countries where low-cost and easily implemented interventions are needed to address patient anxiety during breast biopsy procedures

Erişkinde iki taraflı primer reflüksif ve obstrüktif olmayan megaüreter: Çok nadir bir olgu

Reflüksif ve obstrüktif olmayan megaürter genellikle yeni doğanlarda teşhis edilir. Yetişkinlerde çok nadirdir. Bu olgu sunumunda makroskopik hematüri ile başvuran 45 yaşındaki bir erkek hasta sunuldu. Klinik değerlendirmelerden sonra primer reflüksif ve obstrüktif olmayan megaüreter teşhisi kondu. Buna ek olarak, bu çok ender vaka eşliğinde mevcut literatürü gözden geçirdik.Non-refluxing and non-obstructive megaureter is usually diagnosed in neonates. It is very rare in adults. Herein we presented a 45 year-old man with macroscopic hematuria. He was diagnosed primary non-refluxing non-obstructive megaureter after clinical evaluations. In addition we reviewed current literature in the light of this very rare condition

Sialolit: 3 olgunun klinik, radyografik ve ultrasonografik bulguları ile birlikte değerlendirilmesi

TANITIM: Sialolitler (tükürük bezi taşı) tükürük bezinde veya kanalında oluşan kalsifiye tıkanıklıklardır. Tükürük bezlerinin en sık görülen rahatsızlıkları içinde yer alırlar. Sialolitlerin büyük bir kısmı submandibular bezdemeydana gelmektedir ve her yaşta izlenebilmektedir. Klinik muayene ile birlikte konvansiyonel radyografi, ultrasonografi (USG) ve bilgisayarlı tomografi (BT) tanıda kullanılan yöntemlerdendir. OLGU BİLDİRİMİ: Birinci olguda 66 yaşındaki kadın hastadan dental nedenlerle istenilen panoramik radyografta, sağmandibula korpusunun hemen altında ve solmandibula angulus bölgesinde radyoopak oluşumlar izlendi. Ultrasonografik incelemede bu oluşumların sialolit olduğu belirlendi. Herhangi bir semptomu bulunmayan hasta periyodik takibe alındı. İkinci olguda 61 yaşındaki erkek hastanın intraoral muayenesinde, ağız tabanında sol submandibular bez bölgesinde sert kitleler palpe edildi ve sol Wharton kanalında tükürük akışının olmadığı gözlemlendi. Panoramik ve alt oklüzal radyograflarda izlenen radyoopasiteler üzerine istenen ultrasonografide sialolit ön tanısı doğrulandı ve sialolitler intraoral olarak eksize edildi. Üçüncü olguda, kliniğimize sağ yanak ve kulak bölgesinde yemek yerken oluşan ağrı şikayetiyle başvuran 55 yaşındaki kadın hastanın intraoral muayenesinde Stenon kanal ağzında püy akışı izlendi. Bunun üzerine istenen ultrasonografide sialolit tespit edildi ve enfekte olan sağ parotis bezinin heterojen ekojenitede olduğu izlendi. Genel anestezi altında cerrahi eksizyon yapıldı. SONUÇ: Sialolitlerin teşhisinde doğru görüntüleme yönteminin seçilmesi ve yorumlanması büyük önem taşımaktadır; teşhis ve tedavi aşamalarımultidisipliner yaklaşımgerektirir

NOKTA DİRENÇ KAYNAK ELEKTROTLARINA TiC-Co KAPLAMANIN ETKİSİ

Nokta direnç kaynak yöntemi otomotiv endüstrisinde yaygın olarak kullanılmaktadır. Diğer kaynak yöntemlerine göre oldukça hızlı, ekonomik, güvenilir bir yöntemdir. Kaynak işlemi sırasında elektrotların iş parçalarına temas eden yüzeyinde lokal olarak yüksek sıcaklıklara çıkılmaktadır ve kaynak çevrimi boyunca da elektrotlar iş parçalarına belli bir basınç uygularlar. Basınç ve sıcaklık elektrot yüzeyinde deformasyon oluşturur. Nokta direnç kaynağında kullanılan Cu-Cr-Zr elektrotların ömürlerini uzatmak için kaplama işlemi uygulanmaktadır. Bu çalışmada, elektrotların uç yüzeylerine TiC-Co malzeme elektrospark yöntemiyle farklı kaplama parametrelerinde kaplanmış, böylece kaplamanın DP600 çelik saç çifti birleştirmesi özelliklerine etkisi araştırılmıştır

Investigation of the PD-1/PD-L1 Expression in the Lesional Skins of Patients with Psoriasis

Introduction: Psoriasis is an immune-mediated, chronic and inflammatory disease whose pathogenesis is affected by the interactions of several immune cells and cytokines. PD-1 is an inhibitor receptor that is expressed to a large extent in T lymphocytes and responsible for regulating autoimmunity and self-tolerance. Objectives: In this study, we aimed to investigate the expression of PD-1/PD-L molecules in the lesioned skins of psoriasis patients. Methods: The study included 30 psoriasis patients, and 15 healthy volunteers as the control group. Anti PD-1 and PD-L1 antibodies were applied to the skin biopsy samples that were collected from the patient and control groups. Cytoplasmic and membranous staining of PD-1 and PD-L1 were considered positive. The number of stained immune cells that was examined for each case. Results: The percentage of the tissues with high PD-1 (+) and PDL-1 (+) immune cell counts were significantly higher in the psoriasis patients compared to healthy controls (P values = 0.004 and 0.002, respectively). A negative and statistically significant correlation was detected between PDL-1(+) immune cell numbers and PASI scores (P = 0.033, r=-0.57). Conclusions: In the lesioned skin samples of psoriasis patients, the PD-1 and PD-L1 expressions were significantly higher in immune cells than that in the skin samples of the healthy controls. This study was the first investigation of the expression of PD-1/PD-L molecules in the immune cells in found the lesioned skins of psoriasis patients

Upper urinary tract deterioration and possible etiologies in intractable voiding dysfunction: Role of occult spinal malformation

Objectives: To evaluate the presence of upper urinary tract deterioration (UUTD) and accompanying pathologies in children treated with the diagnosis of non-neurogenic bladder-sphincter dysfunction (NNBSD). Patients and Methods: We retrospectively reviewed the medical records of 316 consecutive patients with NNBSD who were treated. All cohort were grouped into two: Group I (Treatment success; n=284), Group II (Treatment failure with any form of occult spinal pathology; n=32). Thirty-four children with treatment-failure and normal magnetic resonance imaging (MRI) findings were excluded. Groups were compared for pre- and posttreatment pediatric lower urinary tract symptom score (PLUTSS), presence of UUTD and urodynamic findings. Results: The mean PLUTSS was significantly less in Group I compared with Group II at pre-treatment and 3 months thereafter the initial treatment (12.20 ± 5.90 and 5.20 ± 4.90 vs 20.3 ± 2.14 and 18 ± 3.4, respectively p<0.01). The mean cystometric capacities and detrusor leak point pressure (DLPP) of Group II prior to initial treatment and after 6 months of the untethering surgery were found to be 194, 267 mL and 28, 12cm H2O, respectively (p<0.05). Presence of UUTD was significantly correlated with DLPP >20 cm H2O and presence of vesicoureteral reflux (VUR)

Outcomes of endovascular treatment of thoracic aorta pathologies: 10-year single-center results

PURPOSEThoracic endovascular aortic repair (TEVAR) is a safe and effective treatment method for a variety of thoracic aortic pathologies. We aimed to investigate the mortality and complication outcomes and associated factors of TEVAR treatment in Turkey.METHODSIn this single-centered retrospective study, patients with thoracic aorta pathologies treated with TEVAR at Gazi University School of Medicine, Department of Radiology, between January 2009 and January 2020 were included. Perioperative, early, and late mortality, complications, and technical success were the outcomes.RESULTSThe sample comprised 58 patients with 68 TEVAR interventions. Eleven (16.2%) patients were female, the mean age was 60.1 ± 13.4 years. Emergent TEVAR was required in 20.7% of the patients. The main indications of TEVAR were intact descending aorta aneurysms in 37.9% of the sample, 31.0% Stanford type-B dissection, and 12.1% traumatic transections. The technical success rate of primary and secondary interventions was 98.3% and 100%, respectively. The mortality rate in the first 30 days was 8.6%. Seventeen (29.3%) cases had at least 1 complication related to TEVAR treatment. The most common complication was type-1A endoleak (10.3%). Having acute symptoms, stroke, and acute renal failure were significantly associated with mortality (P=.020, .049, and .009, respectively).CONCLUSIONThis study reported the outcomes of TEVAR treatment from a tertiary medical center in Turkey over a decade. Patients presenting with acute symptoms and who developed stroke and acute renal failure after the procedure should be carefully followed up as these factors were found to be associated with mortality

Compatibility Between Physical Stimulus Size – Spatial Position and False Recognitions

Magnitude processing is of great interest to researchers because it requires integration of quantity related information in memory regardless of whether the focus is numerical or non-numerical magnitudes. The previous work has suggested an interplay between pre-existing semantic information about number–space relationship in processes of encoding and recall. Investigation of the compatibility between physical stimulus size – spatial position and false recognition may provide valuable information about the cognitive representation of non-numerical magnitudes. Therefore, we applied a false memory procedure to a series of non-numerical stimulus pairs. Three versions of the pairs were used: big-right (a big character on the right/a small character on the left), big-left (a big character on the left/a small character on the right), and equal-sized (an equal sized character on each side). In the first phase, participants (N = 100) received 27 pairs, with nine pairs from each experimental condition. In the second phase, nine pairs from each of three stimulus categories were presented: (1) original pairs that were presented in the first phase, (2) mirrored pairs that were horizontally flipped versions of the pairs presented in the first phase, and (3) novel pairs that had not been presented before. The participants were instructed to press “YES” for the pairs that they remembered seeing before and to press “NO” for the pairs that they did not remember from the first phase. The results indicated that the participants made more false-alarm responses by responding “yes” to the pairs with the bigger one on the right. Moreover, they responded to the previously seen figures with the big one on the right faster compared to their distracting counterparts. The study provided evidence for the relationship between stimulus physical size and how they processed spatially by employing a false memory procedure. We offered a size–space compatibility account based on the congruency between the short- and long-term associations which produce local compatibilities. Accordingly, the compatible stimuli in the learning phase might be responsible for the interference, reflecting a possible short-term interference effect on congruency between the short- and long-term associations. Clearly, future research is required to test this speculative position