Denetçi Raporunda Önemlilik (Materiality in Auditor Report)

Independent audit is the process of examining financial statements by independent and authorized individuals. Independent auditors, utilizing their experience and expertise in the planning of the audit process and within the scope of their professional judgments, attempt to predict how material misstatements in the relevant financial statements could impact the decisions of financial statement users. There are differences in the perception of materiality among those who prepare financial statements (preparers), those who audit them (auditors), and those who make decisions based on the information in the financial statements (users). The magnitude and impact of these differences have been debated in accounting and auditing since the 1970s. The concept of materiality, both qualitatively and quantitatively, has been frequently discussed in the literature, and so far, neither purely quantitative nor purely qualitative approaches have been universally accepted. The aim of this study is to determine the current state of the concept of materiality in the audit process through the examination of evolving and changing independent auditor reports and to reveal their contributions to financial statement users. After defining the concept of materiality and describing materiality levels, the historical development of prominent issues in the literature is examined. As a practical application, independent auditor reports written for the financial statements of the largest companies in 10 countries were examined, and an evaluation was made regarding materiality both from the perspective of countries and companies. As a result of examining the consolidated and company independent auditor reports within the financial statements or annual reports of 104 companies located on four continents, it was observed that the reports of 24 companies included the auditor's discretionary determination of materiality levels and their justifications

COVID-19 salgininin isletmelerin finansal tablorari uzerine etkisine iliskin arastirma sonuclarinin degerlendirilmesi

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Vergi affi uygulamalarinin finansal tablolarin gercege uygun sunulabilmesi uzerindeki etkilerinin arastirilmasi (Investigation of the effects of tax amnesty applications on the fair presentation of financial statements)

Could the government’s attempt to collect taxes, which couldn’t be collected in the first place, and which it has to collect in order to continue its services, by means of amnesty and tax base increase, although taxpayers do not want to pay on time, may cause the financial statements of the companies to be different from what it is in terms of accounting? With the Law No. 7143 on the Restructuring of Taxes and Some Other Claims and Amendments in Some Laws, a general tax amnesty entered into force within the scope of tax base increase, asset peace and stock amnesty. Total 36 tax amnesty regulations have been published in our country so far. Although it is not possible to determine exactly what the main purpose of tax amnesty is, the differences in the financial statements of businesses are ignored within the scope of this practice. In this study, in accordance with the law numbered 7143, it is investigated how tax amnesty practices affect which financial statements of the companies through which accounts and how they should be classified from a true and fair financial reporting perspective

Transfer hydrogenation of ketones catalyzed by 1-alkylbenzimidazole ruthenium(II) complexes

WOS: 000244837100004Six [RuCl2(1-alkylbenzimidazole)(p-cymene)] complexes have been prepared and the new compounds characterized by C, H, N analyses, H-1 NMR, and C-13 NMR. The reduction of ketones to alcohols via transfer hydrogenation was achieved with catalytic amounts of the complexes in the presence of t-BuOK

A closed-loop supply chain network design for automotive industry in Turkey

Increasing worldwide environmental and social concerns are motivating manufacturers and consumers to implement recycling strategies such as product recovery, waste management or usage of recycled materials. Besides environmental and social concerns, in some countries legislations also force recycling of products such as end-of-life vehicles (ELVs). Automotive manufactures in Turkey are responsible for free take-back of ELVs from consumers to reintegrate used parts into industry according to ELVs regulation by Republic of Turkey Ministry of Environment and Urbanization. Regarding mentioned motivation, in this study a closed-loop supply chain (CLSC) is presented, based on a case study considering the ELVs treatment in Turkey. A linear programming (LP) model is developed to handle the reverse material flows with regard to reintegrate them into forward supply chains. Several CLSC scenarios are discussed to show the performance of the proposed model and its applicability in the automotive industry. (C) 2016 Elsevier Ltd. All rights reserved

Correlation of Total Antioxidant Capacity with Reactive Oxygen Species (ROS) Consumption Measured by Oxidative Conversion

Although both antioxidant capacity and oxidative conversion (hazard) are important in food and bioanalytical chemistry, there is considerable confusion in the literature between the results of these two types of assays. After the generation of ROS in the medium via Fe(III)-H2O2 reaction, attenuation of total oxidative conversion (TOC; as measured by thiobarbituric acid-reactive substances (TBARS) and N,N-dimethyl-p-phenylenediamien (DMPD) assays) was tested for possible correlation with the total antioxidant capacity (TAC; as measured by cupric reducing antioxidant capacity (CUPRAC) and trolox equivalent antioxidant capacity (ABTS/TEAC) assays) of the introduced antioxidant sample. The inverse relationship between oxidative conversion adn antioxidant capacity was processed to establish a curvilinear relationship between the absolute values of TAC increments and TOC decrements as a function of added antioxidant concentration. This simple relationship may form a bridge between the two diverse disciplines of medical biochemistry and food analytical chemistry mainly using TOC and TAC results, respectively

Effects of two different psychiatric nursing courses on nursing students' attitudes towards mental illness, perceptions of psychiatric nursing, and career choices

This quasi-experimental study was carried out to compare the attitudes towards psychiatry patients of students educated with problem-based learning and students educated with a traditional method in western Turkey. The students' perceptions of psychiatric nursing and their career choices were also evaluated. The sample consisted of 202 students; 130 were educated with a problem-based learning model and 72 were educated with a traditional method. Students educated with the problem-based learning method developed more positive attitudes towards mental illness after the psychiatric nursing course in comparison with students educated with the traditional method. Students educated with the traditional method preferred psychiatric nursing in comparison with nursing students educated with problem-based learning. It is important that the psychiatric nursing curriculum includes topics and programs that will create awareness in students regarding stigmatization of mental illness and its effects. In addition, we suggest that studies are performed to determine the perceptions of students towards psychiatric nursing and the factors that affect their career choices. (C) 2017 Elsevier Inc. All rights reserved

Exploration of the Factors Affecting the Choices of Nursing Students Who Choose Psychiatric Nursing as the First and Last Choice

The aim of this qualitative study was to explore the factors that affect the choices of nursing students who chose a psychiatric nursing internship. The sample group of the study consisted of 13 students who listed psychiatric nursing as their first choice and 11 students who listed psychiatric nursing as their last choice. Four themes were determined: personal reasons, stigmatization, experiences related to psychiatric nursing, and perception of care. Providing activities in nursing education to reduce stigmatization and increasing the time allocated for psychiatric nursing theory and practice are recommended