Konflikt zwischen beratung und prüfung ,die vorgehensweise in der Türkei

GENERELLE INFORMATIONENName, Vorname: Güven, Mükerrem BegümFeld: BetriebswirtschaftslehreProgramm: Deutschsprachige Masterprogramm für Buchhaltung / FinanzierungBetreuer: Prof. Dr. Haluk SumerTheseart und Datum: Master - Dezember 2004Stichwörter: Prüfung, BeratungZUSAMMENFASSUNGKONFLIKT ZWISCHEN PRÜFUNG UND BERATUNG, VORGEHENSWEISE IN DER TÜRKEIDie Wirtschaftsprüfer haben eine wichtige Rolle in der Wirtschaft. Sie haben einen wichtigen Einfluß insbesondere auf große Unternehmen. Bei solchen grossen Unternehmen haben unternehmerische Fehlentscheidungen Zusammenbrüche zur Folge. Diese Fehlentscheidungen beschädigen nicht nur die Unternehmen selbst, sondern auch die Kapitalanleger und die Kunden. In diesem Zusammenhang werden diese Fehlentscheidungen nicht nur die Geschäftsführung oder die Aufsichtsrat gefragt sein, sondern auch die Wirtschaftsprüfer sowohl in der Türkei als auch auf der Welt. Die Manager wollen wissen, warum die Wirtschaftsprüfer die Risiken nicht rechtzeitig erkannt und die Maßnahmen nicht ergriffen haben. Während die "Prüfung" eine objektive Bedeutung für das Unternehmen hat, hat die "Beratung" eine viel subjektivere Bedeutung, und die Wirtschaftsprüfer, die diese beide Tätigkeiten erledigen müssen, sind sowohl objektiv als auch subjektiv. Die Überschneidung dieser beiden Branchen führen zu einer kontroversen Diskussion, wenn die Prüfung und die Beratung eines Unternehmens durch eine identische Person oder eines Instituts vollzogen worden ist. Die Abgrenzungskriterien der Prüfung zur Beratung spielt hier eine große Rolle, wenn eine Überschneidung der Aufgabenbereiche der Wirtschaftsprüfer und Berater erscheint. Einige Maßnahmen sind zur Beseitigung des Konflikts ergriffen. Besonders hat die europäischen Union manche Maßnahmen ergriffen. Jedoch ist es unmöglich für eine Person "sich-selbst-Prüfen" zu verhindern, wenn er die objektive und subjektive Tätigkeiten zusammen erledigt.GENEL BİLGİLERİsim ve Soyadı: Mükerrem Begüm GüvenAna Bilim Dalı: İşletmeProgramı: Almanca Muhasebe / FinansmanTez Danışmanı: Prof. Dr. Haluk SumerTez Türü ve Tarihi: Yüksek Lisans - Aralık 2004Anahtar Kelimeler: Denetim, DanışmanlıkÖZETDENETİM VE DANIŞMANLIK ARASINDAKİ ÇARPIŞMA VE TÜRKİYE'DEKİ UYGULAMASIDenetim ve danışmanlık mesleği ekonominin gelişmesinde önemli bir oynamıştır ve halen de oynamaktadır. Ancak denetçilerin, karar verme aşamasında yaptıkları birtakım hatalar büyük krizlere yol açmakta ve sorun yaratmaktadır. Bu durumun en büyük sebebi, denetimin objektif, danışmanlığın ise subjektif özellikler taşımasıdır. Bu sorunları engellemek amacıyla uluslararası denetim standartları ve ahlaki meslek kuralları kullanılmaktadır. Ancak bu kuralların kullanımı yeterli olmadığından halen sorunlar çıkmaktadır. Türkiye'de de Sermaye Piyasası Kurulu tarafından bu kurallar uygulanmaktadır. Ayrıca, ülkemizde 3568 sayılı Serbest mali müşavir ve Yeminli Mali Müşavirler ile ilgili kanun, borsaya kayıtlı olmayan şirketlerin denetimlerini düzenlemek için çıkarılmıştır. Türkiye'de denetim ve danışmanlık hizmetlerini aynı anda verebilen kişiler Yeminli Mali Müşavirler'dir ve bu meslek mensuplarının sorumluluklarının sınırları konusunda senelerdir büyük tartışmalar devam etmektedir. Denetim ve danışmanlık hizmetlerinin birlikte verilmesinden doğacak sorunların engellenebilmesi amacıyla Avrupa Birliği'nde, Amerika'da, Almanya'da ve ülkemizde çeşitli tasarılar geliştirilmiştir. Ancak yukarıda bahsi geçen önlemler de 'kendi kendini denetleme'yi engelleyemeyeceğinden bu tür sorunlar daha uzun süre sürecektir

Breastfeeding may protect against heroin addiction

Background: Heroin addiction is a biopsychosocial disorder and the role of some early environmental factors has also been suggested. The aim of the study was to assess whether breastfeeding may or may not affect the development of heroin addiction in adult life. Methods: We compared the incidence of breastfeeding in the first four months of life and the duration of breastfeeding in patients suffering from heroin addiction with the results for the control group. We also compared the timing of the introduction of complementary foods between the two groups. The addicted group consisted of 88 patients (27 females/61 males; mean age 22 ± 4 years) suffering from heroin addiction, while the control group included a group of 57 healthy individuals (22 females/35 males; mean age 23 ± 5 years). The breastfeeding history was obtained retrospectively by means of face-to-face interviews with the mothers of patients and controls. Results: The incidence of breastfeeding between 0 and 4 months was 73% (n=64) in patients with heroin addiction and 88% (n=50) in the control group. Weaning within the first 4 months of life (OR; 0.33; CI, 0.13-0.85; p=0.02) was associated with a high risk of heroin addiction in later life. Duration of breastfeeding, and the timing of the introduction of complementary foods were found to be similar in the two groups (p >0.05). Conclusions: This study suggests that early weaning (i.e. weaning during the first 4 months) may be associated with an increased risk in adult life to be faced by the offspring of parents showing heroin addiction. Duration of breastfeeding and the timing of the introduction of complementary foods (solid foods and cow's milk) might not have any effect on the development of heroin addiction

Objawy psychotyczne wywołane stosowaniem topiramatu

Topiramate is an antiepileptic drug prescribed in the treatment of numerous psychiatric disorders and in epilepsy. Topiramate exerts its antiepileptic effect through different mechanisms, such as by the blockage of sodium channels, increasing GABAergic neurotransmission, antagonizing excitatory amino acid receptors (glutamate) or blocking calcium channels. Its prescription in psychiatric diseases has increased in recent years and psychotic symptom development due to the usage of topiramate has been observed in some studies. Therefore, it is essential to evaluate the patient for psychotic symptoms while using topiramate. This article presents a case of a 37-year-old woman who developed depression, anxiety and auditory hallucinations during the treatment with 150 mg of topiramate. After stopping topiramate, 5 mg of olanzapine bid was started and the symptoms gradually decreased and finally disappeared.Topiramat to lek przeciwdrgawkowy przepisywany w leczeniu wielu zaburzeń psychicznych i padaczce. Mechanizm działania przeciwdrgawkowego jest wielokierunkowy – np. lek ten blokuje kanały sodowe, stymuluje neurotransmisję w układzie GABA-ergicznym, antagonizuje receptory dla pobudzających aminokwasów (glutaminian) oraz blokuje kanały wapniowe. Jakkolwiek w ostatnich latach topiramat przepisywany jest coraz częściej w leczeniu zaburzeń psychicznych, to jednak w kilku badaniach zgłaszano występowanie objawów psychotycznych w następstwie jego stosowania. Z tego względu szczególnie ważna jest ocena pacjentów stosujących ten lek pod kątem występowania objawów psychotycznych. Autorzy przedstawiają przypadek 37-letniej pacjentki, u której w związku z leczeniem z użyciem 150 mg topiramatu rozwinęły się depresja, zaburzenia lękowe i omamy słuchowe. Po odstawieniu topiramatu zalecono stosowanie 5 mg olanzapiny dwa razy dziennie. Objawy stopniowo zanikały, aż do całkowitego ustąpienia

Madde bağımlılığı tanısı alan gençlerde cinsel yolla bulaşan hastalıklar ve aile planlaması ile ilgili bilgi düzeyi ve verilen eğitimin etkisi

Knowledge level of young patients with substance dependency about sexually transmitted diseases and family planning and the effect of education Objective: We aimed to evaluate the knowledge level of young patients (aged between 15-25) with substance dependency about sexually transmitted disease (STD) and family planning (FP) and organized an education in order to inform them and correct their knowledge, if inappropriate and measured the efficacy of this education. Method: This descriptive and cross-sectional study was performed between 1 March 2010 and 31 March 2010. A total of 42 patients either hospitalized or outpatient, diagnosed with substance dependency according to DSM-IV were included in the study at Akdeniz University Alcohol and Substance Dependency Research and Treatment Center (AMBAUM). A standardized education on STD and FP was given to these young patients and a questionnaire consisting of 20 questions was performed before and after the education. Results: After a standardized education on STD and FP, number of correct answers increased for all questions and this reached to statistical significance for 15 of 20 questions (75%). When total scores were considered, the mean total score of the former test was 11.28±2.52 and the mean total score of the latter test was 16.85±2.20. Conclusion: According to the results of the study, young patients with substance dependency have inadequate knowledge about STD and FP, and education programme significantly increases the level of knowledge. It seems reasonable to include an education about STD and FP to alcohol and substance dependency rehabilitation programmes.Madde bağımlılığı tanısı alan gençlerde cinsel yolla bulaşan hastalıklar ve aile planlaması ile ilgili bilgi düzeyi ve verilen eğitimin etkisi Amaç: Bu çalışmada, 15–25 yaş arası madde bağımlılığı tanısı alan gençlerin cinsel yolla bulaşan hastalıklar (CYBH) ve aile planlaması (AP) konularındaki bilgilerini tazelemek, yapılan eğitim ile eksik ve yanlış olan bilgilerini tamamlamak veya düzeltmek ve yapılan eğitimin etkinliğini değerlendirmek amaçlanmıştır. Yöntem: Çalışma 01-31 Mart 2010 tarihleri arasında yapılmış tanımlayıcı ve kesitsel bir araştırmadır. Akdeniz Üniversitesi Alkol ve Madde Bağımlılığı Araştırma ve Uygulama Merkezi’nde (AMBAUM) yatan ya da poliklinikte ayaktan tedavi alan, DSM-IV’e göre madde bağımlılığı tanısı almış 42 hasta çalışmaya alınmıştır. Gençlerin hepsine, CYBH ve AP konularını içeren standart bir eğitim verilmiş, ayrıca eğitim öncesi ve sonrası olmak üzere 2 defa 20 soruluk bir anket formu uygulanmıştır. Bulgular: CYBH ve AP konularını içeren standart bir eğitim sonrası, tüm anket sorularına verilen doğru cevaplarda bir artma gözlenmiş ve soruların 15’inde (%75) ise bu artış istatistiksel olarak anlamlılık göstermiştir. Toplam puana bakıldığında ise, ön test anket puan ortalaması 11.28±2.52, son test anket puan ortalaması 16.85±2.20 bulunmuştur. Sonuç: Araştırma sonuçlarına göre, madde bağımlısı olan gençlerin hem CYBH hem AP hakkındaki bilgi düzeylerinin oldukça yetersiz olduğu ve verilen eğitimin bilgi düzeylerini önemli derecede arttırdığı gözlenmiştir. CYBH ve AP hakkındaki eğitimlerin alkol, madde tedavi ve rehabilitasyon programlarına eklenmesi yararlı olacaktır

Synthesis and characterization of novel comb-type amphiphilic graft copolymers containing polypropylene and polyethylene glycol

Amphiphilic comb-type graft copolymers containing polypropylene (PP) and polyethylene glycol (PEG) have been prepared. Polypropylene-g-polyethylene glycol comb-type thermoplastic amphiphilic copolymers were synthesized by the reaction between chlorinated polypropylene and polyethylene glycol in the presence of a base via a "grafting to" technique. A series of graft copolymers containing PEGs with molecular weights of 600 and 2,000 Da in the range of 4-34 mol% PEG were obtained. The amphiphilic graft copolymers with PEG segments in range between 20 and 30 mol% PEG displayed good film properties with elongation at break 275- 440%. The hydrophilicity of the amphiphilic copolymers increases with the increasing PEG content in the copolymer while the mechanical properties decrease. Therefore, PP-g-PEG2000 with PEG contents in the range of 20-30 mol% PEG should be useful for medical and industrial applications where good film properties are needed. © Springer-Verlag 2009