Kanuni Temsilciler Hakkında 6183 Sayılı Kanun Uyarınca İhtiyati Haciz Uygulanmasının Mülkiyet Hakkına Müdahale Bağlamında Değerlendirilmesi

6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun’da yer alan güvence önlemlerinden biri de ihtiyati hacizdir. Kanun, 13. maddede sayılan ihtiyati haciz nedenlerinin gerçekleştiği hallerde, hiçbir süre ile sınırlı olmaksızın amme borçlusunun mallarının idari bir kararla haczedileceğini belirtmektedir. Yine, tanımlar başlıklı 3. maddede amme borçlusu tabirinin tüzel kişileri ve bunların kanuni temsilcilerini de ifade edeceği düzenlendiğinden, vergi idaresince tüzel kişi hakkında takibe başlanılmaksızın kanuni temsilciler hakkında da ihtiyati haciz hükümleri tatbik edilmektedir. Mevzuatta, kanuni temsilci sorumluluğunu düzenleyen iki hüküm bulunmaktadır. Bunlardan ilki, kanuni temsilci sorumluluğu bakımından da temel hüküm olan Vergi Usul Kanunu’nun 10. maddesidir. Hüküm uyarınca vergisel ödevlerin yerine getirilmemesi nedeni ile vergi ve vergiye bağlı alacaklar tüzel kişinin malvarlığından kısmen veya tamamen alınamadığı takdirde kanuni temsilcilerin sorumluluğu doğmaktadır. Bir diğer sorumluluk hükmü ise 6183 sayılı Kanun’un mükerrer 35. maddesidir. Maddede, amme alacağının tüzel kişinin malvarlığından kısmen veya tamamen tahsil edilemediği ya da tahsil edilemeyeceğinin anlaşıldığı hallerde cebri icra süreci sonuçlanmadan kanuni temsilciden tahsil edileceği düzenlenmektedir. Oysa paraya çevirme usulü hariç kesin hacizle hiçbir farkı bulunmayan ihtiyati haciz usulünde, kanuni temsilciler bakımından kusur araştırmasına ya da tüzel kişi ile kanuni temsilci arasında öncelik-sonralık ilişkisi kurulmasına gerek görülmemektedir. Vergisel her işlem ilgilisinin mülkiyet hakkına müdahale teşkil eder. Mülkiyet hakkına bu müdahalenin kanunla öngörülmesi, meşru amaç taşıması, ölçülü olması ve özellikle İnsan Hakları Avrupa Mahkemesi’nin mülkiyet hakkı başvurularında kullandığı adil denge testi uyarınca bireysel ve aşırı bir yüke sebebiyet vermemesi gerekir. Kamu hizmetlerinin aksamaması açısından alacağın tahsilinin güvence altına alınmasının elverişli ve gerekli olduğunu söylemek mümkün olsa da tek bir kamusal borç ilişkisi için birden fazla kişinin malvarlığının ihtiyati hacze konu olması, tüzel kişi ve kanuni temsilci arasında öncelik-sonralık ilişkisi kurulmaması, kanuni temsilci sorumluluğu hükümlerinin yok sayılması ve ihtiyati hacze karar verecek merciin ve kamusal borç ilişkisinin alacaklısının aynı kişi olması dikkate alındığında, bireysel ve aşırı bir yüke maruz bırakılan kanuni temsilci açısından adil denge korunmamış olacaktır

Farklı substratlar, pleurotus ostreatus'un antioksidan özelliklerini ve antimikrobiyal aktivitesini etkiler mi?

The aim of this study is to determine the effect of growing substrates on the antioxidant properties and antimicrobial activities of Pleurotus ostreatus (Jacq.) P. Kumm. In the study, growing substrates were prepared with five different tree sawdust (80%) and waste (20% Tea Waste or Wheat Bran) at different ratios (80% Sawdust + 20% TW, 80% Sawdust + 20% GW). The antimicrobial activities of methanol extracts from P. ostreatus grown on 19 different substrates were tested against microorganisms by agar well diffusion technique. The total phenolic content was measured by using the Folin-Ciocalteau procedure. The antioxidant capacity was determined by using ferric reducing antioxidant power (FRAP) and the free radical scavenging activity of DPPH. It was determined that the methanol extract of mushrooms obtained from the 80QS+20TW substrate was the most effective extract against all of the microorganisms investigated in this study. Significant differences (P<0.01) were found among extracts of mushrooms grown on different substrates. Total phenolic, FRAP and DPPH assay contents of methanol extracts from P. ostreatus varied between 1.016 to 4.772 mg GAE/g, 2.245 to 8.902 μmol FeSO4.7H2O/g, 4.650 to 22.922 mg/mL, respectively. The results of this study revealed that the substrate content affects the antioxidant properties and antimicrobial activities of P. ostreatus. In addition, it was observed that tea waste has a positive effect on antimicrobial activity when added to substrate.Bu çalışmanın amacı, yetiştirme substratlarının Pleurotus ostreatus (Jacq.) P. Kumm.’un antioksidan özellikleri ve antimikrobiyal aktiviteleri üzerindeki etkisini belirlemektir. Çalışmada beş farklı talaş türü (%80) ve atık (%20 Çay Atığı veya Buğday Kepeği) ile farklı oranlarda (%80 Talaş + %20 Çay atığı, %80 Talaş + 20% Buğday kepeği) yetiştirme substratları hazırlanmıştır. 19 farklı substrat üzerinde büyütülen P. ostreatus'tan elde edilen metanol ekstraktlarının antimikrobiyal aktiviteleri, agar kuyucuk difüzyon tekniği ile mikroorganizmalara karşı test edildi. Toplam fenolik içerik, Folin-Ciocalteau prosedürü kullanılarak ölçülmüştür. Antioksidan kapasitesi, ferrik indirgeyici antioksidan gücü (FRAP) ve DPPH'nin serbest radikal süpürücü aktivitesi kullanılarak belirlendi. 80QS+20TW substratından elde edilen mantarların metanol ekstraktının, bu çalışmada incelenen tüm mikrooganizmalara karşı en etkili ekstrakt olduğu belirlendi. Farklı substratlar üzerinde yetiştirilen mantar ekstraktlarının antioksidan içerikleri arasında önemli farklılıklar (P<0.01) bulundu. P. ostreatus'tan elde edilen metanol ekstraktlarının toplam fenolik, FRAP ve DPPH tahlil içerikleri, sırasıyla 1.016 ile 4.772 mg GAE/g, 2.245 ile 8.902 μmol FeSO4.7H2O/g, 4.650 ile 22.922 mg/mL arasında değişmiştir. Bu çalışmanın sonuçları, substrat içeriğinin, P. ostreatus'un antioksidan özelliklerini ve antimikrobiyal aktivitelerini etkilediğini ortaya koydu. Ayrıca çay atığı substrata eklendiğinde antimikrobiyal aktivite üzerinde olumlu bir etkiye sahip olduğu gözlenmiştir

Hepatit B virüsüne karşı aşılamada uzun süreli korunma için booster doz gerekliliğinin (in vivo ve in vitro) araştırılması

Aim: Studies have shown that no booster dose was required at least 10 to 15 years after a primary vaccination for individuals who developed protective anti-hepatitis B surface (anti-HBs) antibodies. In this study, booster dose requirement for HBV after primary immunization was investigated. Materials and Methods: Seventeen individuals vaccinated previously were enrolled in the study. They had once developed a protective level of anti-HBs antibody after immunization and their anti-HBs titer had declined to an underprotective level. Twenty uninfected and unvaccinated healthy people were chosen as controls. Lymphoproliferative response to in-vitro stimulation with hepatitis B surface antigen (HBsAg) and anti-HBs response to vaccine were evaluated for immune response. Results: T lymphocytes from 4 (24%) of the study group showed lymphoproliferative response to HBsAg stimulation while none of the controls did (P < 0.05). In all subjects in the study group, anti-HBs response (?10 mIU/ml) was detected 1 to 7 days after the booster injection but in only 2 of the controls antibody response was detected 28 days after the first dose of HBV vaccine (P < 0.0001). Conclusions: A booster dose of HBV vaccine might not be required because of immunological memory.Aim: Studies have shown that no booster dose was required at least 10 to 15 years after a primary vaccination for individuals who developed protective anti-hepatitis B surface (anti-HBs) antibodies. In this study, booster dose requirement for HBV after primary immunization was investigated. Materials and Methods: Seventeen individuals vaccinated previously were enrolled in the study. They had once developed a protective level of anti-HBs antibody after immunization and their anti-HBs titer had declined to an underprotective level. Twenty uninfected and unvaccinated healthy people were chosen as controls. Lymphoproliferative response to in-vitro stimulation with hepatitis B surface antigen (HBsAg) and anti-HBs response to vaccine were evaluated for immune response. Results: T lymphocytes from 4 (24%) of the study group showed lymphoproliferative response to HBsAg stimulation while none of the controls did (P &lt; 0.05). In all subjects in the study group, anti-HBs response (&amp;#8805;10 mIU/ml) was detected 1 to 7 days after the booster injection but in only 2 of the controls antibody response was detected 28 days after the first dose of HBV vaccine (P &lt; 0.0001). Conclusions: A booster dose of HBV vaccine might not be required because of immunological memory

The range-wide mitochondrial lineage of Natrix natrix scutata (Pallas, 1771) presented in the northern Zagros Mountains

Natrix natrix (Linnaeus, 1758) is a common species distributed from Central Europe to Central Asia. In this range, it forms four subspecies that include several mitochondrial evolutionary lineages. One of the lineages, the so-called mtDNA lineage 8, has a wide distribution from the Baltic area to Anatolia and Kazakhstan. In Anatolia, this lineage meets several others, however, their occurrence is unclear, especially in the south-eastern Türkiye where the species is uncommon. Obtaining one specimen from the poorly studied Hakkâri Province (Zagros part of Türkiye), we investigated its genetic affiliation (mitochondrial DNA) and basic morphology. The specimen represents a unique haplotype of the mtDNA lineage 8, closely related to populations from Georgia and northern and north-eastern Türkiye. It thus extends the occurrence of this mitochondrial lineage representing subspecies Natrix natrix scutata (Pallas, 1771) southward to the northern edge of the Zagros Mountains. Despite the phenotype polymorphism of this species, the morphological comparison also confirmed that selected characters are similar to other populations of the region

The Van Tušpa excavations 2015-2016

The Tušpa/Van Fortress, the capital of Urartu, is located on the eastern shore of Lake Van. In 2015 and 2016, our excavations focused mainly on three different areas: The Mound, the old City of Van, and Sardur’s Burg. The Mound in its north, extending in the same direction as the old city of Van to the south, covers an area roughly of 46 hectares and has a settlement history sprawling from the Early Bronze Age up to the beginning of 20th century (Fig. 1). The Mound excavations were conducted ..

Excavations at the Old City, Fortress, and Mound of Van: Work in 2017

Fig. 1: The citadel of Tushpa The citadel of Tushpa, the mound of Van Fortress with its lower settlement, and the walled Old City of Van to the south of the citadel have been the sites of various cultures from the Early Bronze Age to the early 20th century (Fig. 1). In the 2017 excavation season, excavations and documentation work continued at the Tushpa citadel, on the Van Fortress mound, and at the Old City of Van, and research proceeded with the goal of understanding and solving the probl..

Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

Funder: European Society of Intensive Care Medicine; doi: http://dx.doi.org/10.13039/501100013347Funder: Flemish Society for Critical Care NursesAbstract: Purpose: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients. Methods: International 1-day point-prevalence study; follow-up for outcome assessment until hospital discharge (maximum 12 weeks). Factors associated with ICU-acquired pressure injury and hospital mortality were assessed by generalised linear mixed-effects regression analysis. Results: Data from 13,254 patients in 1117 ICUs (90 countries) revealed 6747 pressure injuries; 3997 (59.2%) were ICU-acquired. Overall prevalence was 26.6% (95% confidence interval [CI] 25.9–27.3). ICU-acquired prevalence was 16.2% (95% CI 15.6–16.8). Sacrum (37%) and heels (19.5%) were most affected. Factors independently associated with ICU-acquired pressure injuries were older age, male sex, being underweight, emergency surgery, higher Simplified Acute Physiology Score II, Braden score 3 days, comorbidities (chronic obstructive pulmonary disease, immunodeficiency), organ support (renal replacement, mechanical ventilation on ICU admission), and being in a low or lower-middle income-economy. Gradually increasing associations with mortality were identified for increasing severity of pressure injury: stage I (odds ratio [OR] 1.5; 95% CI 1.2–1.8), stage II (OR 1.6; 95% CI 1.4–1.9), and stage III or worse (OR 2.8; 95% CI 2.3–3.3). Conclusion: Pressure injuries are common in adult ICU patients. ICU-acquired pressure injuries are associated with mainly intrinsic factors and mortality. Optimal care standards, increased awareness, appropriate resource allocation, and further research into optimal prevention are pivotal to tackle this important patient safety threat

Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

Funder: European Society of Intensive Care Medicine; doi: http://dx.doi.org/10.13039/501100013347Funder: Flemish Society for Critical Care NursesAbstract: Purpose: Intensive care unit (ICU) patients are particularly susceptible to developing pressure injuries. Epidemiologic data is however unavailable. We aimed to provide an international picture of the extent of pressure injuries and factors associated with ICU-acquired pressure injuries in adult ICU patients. Methods: International 1-day point-prevalence study; follow-up for outcome assessment until hospital discharge (maximum 12 weeks). Factors associated with ICU-acquired pressure injury and hospital mortality were assessed by generalised linear mixed-effects regression analysis. Results: Data from 13,254 patients in 1117 ICUs (90 countries) revealed 6747 pressure injuries; 3997 (59.2%) were ICU-acquired. Overall prevalence was 26.6% (95% confidence interval [CI] 25.9–27.3). ICU-acquired prevalence was 16.2% (95% CI 15.6–16.8). Sacrum (37%) and heels (19.5%) were most affected. Factors independently associated with ICU-acquired pressure injuries were older age, male sex, being underweight, emergency surgery, higher Simplified Acute Physiology Score II, Braden score 3 days, comorbidities (chronic obstructive pulmonary disease, immunodeficiency), organ support (renal replacement, mechanical ventilation on ICU admission), and being in a low or lower-middle income-economy. Gradually increasing associations with mortality were identified for increasing severity of pressure injury: stage I (odds ratio [OR] 1.5; 95% CI 1.2–1.8), stage II (OR 1.6; 95% CI 1.4–1.9), and stage III or worse (OR 2.8; 95% CI 2.3–3.3). Conclusion: Pressure injuries are common in adult ICU patients. ICU-acquired pressure injuries are associated with mainly intrinsic factors and mortality. Optimal care standards, increased awareness, appropriate resource allocation, and further research into optimal prevention are pivotal to tackle this important patient safety threat

Correction to: Prevalence, associated factors and outcomes of pressure injuries in adult intensive care unit patients: the DecubICUs study

The original version of this article unfortunately contained a mistake