Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire

The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th century Westernization movements and transiting to European based double-entry bookkeeping methodology. After summarizing economic and politic annals of the second half of the 19th century, founded-in the term higher education institutions are mentioned. Handout especially dwelled on the subject of accounting education in the higher education. Sample accounting doctrine books used in the education of accounting are given on the final section of the paper.

Successful Cardiopulmonary Resuscitation in Pregnancy: A Case Report

The management of cardiac arrest in pregnancy is an important task for the emergency physicians. The clinical outcome of mother or fetus will often depend on the successful resuscitation of the first few minutes. Furthermore, the resuscitation team leader should consider the necessity of emergency hysterotomy (cesarean delivery) as soon as a pregnant woman develops cardiac arrest. We report a case of a 28-year-old pregnant woman who had a ventricular fibrillation cardiac arrest. She was successfully resuscitated in our emergency department and a single male healthy infant was delivered via cesarean section at 36 weeks’ gestation. Mother and baby were discharged survival and neurologically intact from the intensive care unit (ICU) on day 25. We emphasize that understanding the causes of cardiac arrest during pregnancy, its early recognition and prompt resuscitation by recent ACLS guidelines may decrease both maternal and fetal morbidity or mortality

Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire

The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th century Westernization movements and transiting to European based double-entry bookkeeping methodology. After summarizing economic and politic annals of the second half of the 19th century, founded-in the term higher education institutions are mentioned. Handout especially dwelled on the subject of accounting education in the higher education. Sample accounting doctrine books used in the education of accounting are given on the final section of the paper

Short-term outcome of early electrical cardioversion for atrial fibrillation in hyperthyroid versus euthyroid patients*

Background: Atrial fibrillation (AF) is the most common cardiac complication of hyperthyroidism. The influence of the time of cardioversion on hyperthyroidism-induced AF remains unclear. The aim of this study was to compare short-term outcomes of early electrical cardioversion for AF in hyperthyroid and euthyroid patients. Methods and Results: Sixty-seven subjects with persistent AF (duration, 10 days–12 months) were divided into two groups according to thyroid function: Euthyroid (Group 1, n = 36, female/male: 23/13, mean age: 61.77 ± 10.45 years) and hyperthyroid (Group 2, n = 31, female/male: 10/21, mean age: 65.43 ± 6.40 years). Two patients were excluded for unsuccessful cardioversion (one in each group). In Group 2, 19 patients had clinical and 11 had subclinical hyperthyroidism. Following transthoracic and transesophageal echocardiography, cardioversion was performed until the highest energy was reached (270 J) or until sinus rhythm was achieved. AF recurrence was detected in 13 of 35 patients (37.1%) in Group 1 and in 11 of 30 patients (36.9%) in Group 2 (p = 0.96) at one month. Recurrence rate was higher in the clinical hyperthyroid patients than in the subclinical hyperthyroid patients (52.6% vs 9.1%, p = 0.021), but neither the clinical nor the subclinical hyperthyroid subgroups were significantly different from Group 1 in terms of recurrence rate (p = 0.27 and p = 0.13, respectively). Conclusions: Electrical cardioversion should be performed for patients with persistent AF and hyperthyroidism as soon as possible. (Cardiol J 2012; 19, 1: 53–60

Variability in mortality following caesarean delivery, appendectomy, and groin hernia repair in low-income and middle-income countries: a systematic review and analysis of published data

Background Surgical interventions occur at lower rates in resource-poor settings, and complication and death rates following surgery are probably substantial but have not been well quantifi ed. A deeper understanding of outcomes is a crucial step to ensure that high quality accompanies increased global access to surgical care. We aimed to assess surgical mortality following three common surgical procedures—caesarean delivery, appendectomy, and groin (inguinal and femoral) hernia repair—to quantify the potential risks of expanding access without simultaneously addressing issues of quality and safety. Methods We collected demographic, health, and economic data for 113 countries classifi ed as low income or lower-middle income by the World Bank in 2005. We did a systematic review of Ovid, MEDLINE, PubMed, and Scopus from Jan 1, 2000, to Jan 15, 2015, to identify studies in these countries reporting all-cause mortality following the three commonly undertaken operations. Reports from governmental and other agencies were also identifi ed and included. We modelled surgical mortality rates for countries without reported data using a two-step multiple imputation method. We fi rst used a fully conditional specifi cation (FCS) multiple imputation method to establish complete datasets for all missing variables that we considered potentially predictive of surgical mortality. We then used regression-based predictive mean matching imputation methods, specifi ed within the multiple imputation FCS method, for selected predictors for each operation using the completed dataset to predict mortality rates along with confi dence intervals for countries without reported mortality data. To account for variability in data availability, we aggregated results by subregion and estimated surgical mortality rates. Findings From an initial 1302 articles and reports identifi ed, 247 full-text articles met our inclusion criteria, and 124 provided data for surgical mortality for at least one of the three selected operations. We identifi ed 42 countries with mortality data for at least one of the three procedures. Median reported mortality was 7·9 per 1000 operations for caesarean delivery (IQR 2·8–19·9), 2·2 per 1000 operations for appendectomy (0·0–17·2), and 4·9 per 1000 operations for groin hernia (0·0–11·7). Perioperative mortality estimates by subregion ranged from 2·8 (South Asia) to 50·2 (East Asia) per 1000 caesarean deliveries, 2·4 (South Asia) to 54·0 (Central sub-Saharan Africa) per 1000 appendectomies, and 0·3 (Andean Latin America) to 25·5 (Southern sub-Saharan Africa) per 1000 hernia repairs. Interpretation All-cause postoperative mortality rates are exceedingly variable within resource-constrained environments. Eff orts to expand surgical access and provision of services must include a strong commitment to improve the safety and quality of care

Low HDL Cholesterol, Smoking and IL-13 R130Q Polymorphism are Associated with Myocardial Infarction in Greek Cypriot Males. A Pilot Study

This study was carried out in Greek Cypriot males to identify risk factors that predispose to myocardial infarction (MI). Genetic and lipid risk factors were investigated for the first time in a Greek Cypriot male case-control study.Contrary to other studies, mean low density lipoprotein cholesterol did not differ between cases and controls. High density lipoprotein cholesterol on the other hand, although within normal range in cases and controls, was significantly higher in the control population. In agreement with many other studies, smoking was significantly more prevalent in cases compared with controls. In pooled cases and controls, smokers had a significantly lower HDL-C level compared with non-smokers. The frequency of the IL-13 R130Q homozygotes for the mutation (QQ), as well as the mutant allele were significantly higher in cases compared with controls. The IL-13 R130Q variant, or another locus, linked to it, may increase the risk of MI

Juxtaposing BTE and ATE – on the role of the European insurance industry in funding civil litigation

One of the ways in which legal services are financed, and indeed shaped, is through private insurance arrangement. Two contrasting types of legal expenses insurance contracts (LEI) seem to dominate in Europe: before the event (BTE) and after the event (ATE) legal expenses insurance. Notwithstanding institutional differences between different legal systems, BTE and ATE insurance arrangements may be instrumental if government policy is geared towards strengthening a market-oriented system of financing access to justice for individuals and business. At the same time, emphasizing the role of a private industry as a keeper of the gates to justice raises issues of accountability and transparency, not readily reconcilable with demands of competition. Moreover, multiple actors (clients, lawyers, courts, insurers) are involved, causing behavioural dynamics which are not easily predicted or influenced. Against this background, this paper looks into BTE and ATE arrangements by analysing the particularities of BTE and ATE arrangements currently available in some European jurisdictions and by painting a picture of their respective markets and legal contexts. This allows for some reflection on the performance of BTE and ATE providers as both financiers and keepers. Two issues emerge from the analysis that are worthy of some further reflection. Firstly, there is the problematic long-term sustainability of some ATE products. Secondly, the challenges faced by policymakers that would like to nudge consumers into voluntarily taking out BTE LEI

Penilaian Kinerja Keuangan Koperasi di Kabupaten Pelalawan

This paper describe development and financial performance of cooperative in District Pelalawan among 2007 - 2008. Studies on primary and secondary cooperative in 12 sub-districts. Method in this stady use performance measuring of productivity, efficiency, growth, liquidity, and solvability of cooperative. Productivity of cooperative in Pelalawan was highly but efficiency still low. Profit and income were highly, even liquidity of cooperative very high, and solvability was good