A Research On Perceptions About Management Problems of Professional Accountants

The aim of this study is to investigate the perception of administrative problems of professional accountants and to bring some solutions to their problems. The study was attended by 304 members of the accounting profession (N=304). The sample of this study was generated from the professional accountants registered to the Chamber of Gaziantep Public Accountants and Financial Advisers in Gaziantep region. Literature sources related to this problem was overviewed and some broad information about the sample and study was presented. We employed factor analysis to analyze the data. The perception of administrative problems of the accounting professionals are discussed by three factors which can be classified as follow; occupational problems, health problems, and training – communication problems. The hypotheses of this study was divided to groups and was tested by Mann - Whitney U test which is a non-parametric method alternative to t-test. According to findings of this study the most important problems of the professional accountants is classified as follow; the costumer, customer (taxpayers) relationship problems, unethical request of the customers, stressful working conditions and it also found that the professional accountants with in this sample does not meet all demands of the customer

Çocuklarda dijital palpasyon kullanılarak perkütan trakeostomi yerleştirme bölgesinin tanımlanma doğruluğu

Percutaneous tracheostomy (PT) may be required frequently in long-term ventilated intensive care patients. Although the overall risks are low, serious complications may occur, especially in children. Hence, this study aimed to assess physician accuracy in identifying PT insertion sites by digital palpation in children aged between 5 and 13 years. METHODS: Participants were asked to identify the needle entry point (interspace between 2nd and 3rd or 3rd and 4th tracheal rings) for PT using digital palpation. Then, a single operator scanned the neck of each child with a linear high-frequency transducer. An accurate estimation was defined as a mark made between the upper and lower borders of the tracheal rings within the midline. RESULTS: In the study including 104 patients, the PT insertion site was accurately identified with digital palpation in a total of 50.9% of patients, compared with sonographic findings