Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma

Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting.peer-reviewe

Hileli finansal raporlama riskini ortaya cikaran faktorler : BIST'da bir uygulama

The data users need reliable financial statements when they make any decision. In this study we aim to identify the factors that determine fraud risk in financial statements by examining the listed firms in Istanbul Stock Exchange (ISE) over the period 2009 and 2013. Using quarterly data, we included 408 periods belonging 32 firms that have fraud risk and the control group consists of 20 firms with 400 periods in this analysis. By employing logistics regression analysis, we found that receivables turnover, financial leverage, gross profit margin, BV (Book Value) / MV (Market Value), natural logarithm of total assets, the total duration of the firms in the stock exchange, the big four auditing firm and z score are important factors to detect the fraud risk in financial statements. The correct classification rate of the logistic regression analysis is found 75.1%.peer-reviewe

The effect of a single hemodialysis session on pulmonary functions in patients with end-stage renal disease

Objective: Changes in pulmonary functions have not been thoroughly investigated in patients undergoing hemodialysis (HD). The aim of this study was to determine the effect of a single HD session on pulmonary functions, measured by spirometry, in patients with end-stage renal disease (ESRD) undergoing chronic hemodialysis (CHD) treatment. Methods: Thirty patients with ESRD who were on CHD treatment for at least 12 months between January 2018 and January 2020 were enrolled. The pre-dialysis and post-dialysis spirometric measurements were recorded by a portable spirometry device. Results: The mean age and HD vintage of 30 patients (70% male, 20% diabetic, mean BMI: 26.0 +/- 4.7 (kg/m(2))) were 55.6 +/- 11.4 years and 117.6 +/- 66.3 months, respectively. Half of the patients (50%) were smokers (mean 11.5 +/- 13.59 packs/year). The spirometric measurements of most of the patients were abnormal (40% restrictive, 30% obstructive respiratory disorder, 30% normal). The FEV3(L), predicted FEV1(%), FEF25(L), and predicted FEF25(%) values were significantly increased after the HD session. A positive correlation between BMI and Delta FEV3 (L) values (r = 0.377, P =.04) was observed. A significant improvement in FEV3 values after a single HD session was recorded, which was independently related to higher BMI (beta = 0.501, P <.01) and non-smoking (beta = 0.495, P <.05). Conclusion: Spirometric measurements are abnormal in most CHD patients, and a considerable improvement in pulmonary functions is possible with a single HD session. Having a high BMI and being a non-smoker appear to have significant positive effects on amelioration in FEV3 (L). Larger trials are needed to evaluate pulmonary functions in CHD patients

The relationship between serum albumin levels and 24-h ambulatory blood pressure monitoring recordings in non-diabetic essential hypertensive patients

OBJECTIVES: The goal of this study was to evaluate the relationship between serum albumin levels and 24-hour ambulatory blood pressure monitoring (24-h ABPM) recordings in non-diabetic essential hypertensive patients. METHODS: A total of 354 patients (mean [SD] age: 55.5 [14.3] years, 50% females) with essential hypertension and 24-h ABPM recordings were included. Patient 24-h nighttime and daytime ABPM values, systolic and diastolic dipping status and average nocturnal dipping were recorded. The correlations between serum albumin levels and nocturnal systolic and diastolic dipping were evaluated, and correlates of average nocturnal systolic dipping were determined via a linear regression model. RESULTS: Overall, 73.2% of patients were determined to be non-dippers. The mean (SD) levels of serum albumin (4.2 [0.3] g/dL vs. 4.4 [0.4] g/dL,

Clinical outcomes and mortality in elderly peritoneal dialysis patients

OBJECTIVES: To evaluate the clinical outcomes and identify the predictors of mortality in elderly patients undergoing peritoneal dialysis. METHODS: We conducted a retrospective study including all incident peritoneal dialysis cases in patients ≥65 years of age treated from 2001 to 2014. Demographic and clinical data on the initiation of peritoneal dialysis and the clinical events during the study period were collected. Infectious complications were recorded. Overall and technique survival rates were analyzed. RESULTS: Fifty-eight patients who began peritoneal dialysis during the study period were considered for analysis, and 50 of these patients were included in the final analysis. Peritoneal dialysis exchanges were performed by another person for 65% of the patients, whereas 79.9% of patients preferred to perform the peritoneal dialysis themselves. Peritonitis and catheter exit site/tunnel infection incidences were 20.4±16.3 and 24.6±17.4 patient-months, respectively. During the follow-up period, 40 patients were withdrawn from peritoneal dialysis. Causes of death included peritonitis and/or sepsis (50%) and cardiovascular events (30%). The mean patient survival time was 38.9±4.3 months, and the survival rates were 78.8%, 66.8%, 50.9% and 19.5% at 1, 2, 3 and 4 years after peritoneal dialysis initiation, respectively. Advanced age, the presence of additional diseases, increased episodes of peritonitis, the use of continuous ambulatory peritoneal dialysis, and low albumin levels and daily urine volumes

Relation of serum hepcidin levels and restless legs syndrome in chronic hemodialysis patients

WOS: 000576102300002PubMed: 33029690Background Iron deficiency anemia, pregnancy, and end-stage renal disease (ESRD) are common causes of secondary restless legs syndrome (RLS). Serum ferritin is considered the most specific test associated with the total amount of body iron stores. However, due to the increase of serum ferritin secondary to inflammation in chronic hemodialysis (HD) patients, serum ferritin test results do not fully reflect decreased iron stores in these patients. the present study evaluates the serum hepcidin levels, as the main regulator of iron metabolism, and its relationship with RLS in chronic HD patients. Methods the present cross-sectional study involved 72 patients (36 with and 36 without RLS) who received chronic HD treatment between April 2014 and April 2015. Demographic and biochemical data were evaluated in all patients, and statistical analyses were performed. Results the mean age and mean dialysis vintage of all patients (56% women) included in the study were 65.3 +/- 11.6 years and 41.5 +/- 36.5 months, respectively. Serum hepcidin, hemoglobin A1C (HbA1C), and ferritin levels were significantly higher in patients with RLS (p = 0.001,p = 0.032,p = 0.042, respectively). in addition, a positive correlation was found between International Restless Legs Syndrome Study Group severity scale score and serum hepcidin levels, HbA1C, and ferritin (r = 0.387,p = 0.001;r = 0.426,p = 0.034;r = 0.240,p = 0.046, respectively). A multivariate linear regression analysis revealed hepcidin and HbA1C to be independently associated with the presence of RLS. Conclusion A significant relationship was detected between RLS and increased serum hepcidin levels in chronic HD patients, and uncontrolled diabetes was noted to contribute to this association

Zararlı Vergi Rekabetini Önlemede Yeni Uluslararası Yaklaşım

Son yıllarda, tercihli vergi rejimleri ile oluş- turulan zararlı vergi uygulamaları yıllardır dünya- nın gündemini meşgul etmektedir. Bazı ülkelerin gayrimaddi haklar gibi gelirin bazı unsurlarını hiç vergilendirmemeleri veya düşük oranda vergilen- dirmeleri OECDyi bu konuda harekete geçirmiştir. Şeffaflık ve özün önceliği ilkesi temelinde zarar- lı vergi uygulamaları ile mücadele BEPS Projesi ile artık küresel çözüm üretmek üzere dünyanın gündemindedir. OECD üyesi ülkelerin vergi rejim- lerinin gözden geçirilmesi konusunda ilgili raporu- nu Eylül 2014te onaylanarak yayınlanmış, Ekim 2015te ise geliştirilerek güncellenmiştir. Raporda, ülkelerin tercihli vergi rejimlerine ilişkin tasarruf- larının spontan bir biçimde paylaşılması ve tercihli vergi rejimlerine yönelik önemli faaliyet (substan- tial activity) şartının yerine getirilmesi öncelik arz etmektedir. Bu çalışmada, vergide yeni küresel gündemin BEPS Projesi aracılığıyla zararlı vergi uygulamalarına ilişkin ne tür bir yaklaşım geliştir- diği izah edilecektir

Accounting Of Lease Transactions According To Sme-Tfrs

Günümüzde Küçük ve Orta Boy İşletmelerin (KOBİ), bilgi teknolojilerinin hızlı gelişmesi sonucunda ihracat ve ithalatı artmış, yurt dışından kredi ve yatırımcı bulmaları daha kolay hale gelmiştir. Ayrıca teknolojinin hızlı gelişmesi sonucu şirket büyüklüğünün ve bütünleşmesinin bir avantaj değil, dezavantaj durumuna gelmesi; yüksek teknoloji kullanan KOBİ'lerin rekabet güçlerinin artması ve dünya pazarlarına büyük işletmeler gibi kolayca açılmasını sağlamaktadır. Uluslararası Finansal Raporlama Standardını (UFRS) hazırlayan Uluslararası Muhasebe Standartları Kurulu (UMSK), tüm bu gelişmeleri göz önünde bulundurarak, KOBİ'ler için daha basite indirgenmiş bir muhasebe seti oluşturmak için çalışmalara başlamış ve bu doğrultuda, KOBİ'ler için UFRS'leri Temmuz 2009'da yayınlanmıştır. Türkiye'de bu setin çevirisi 2010 yılında Türkiye Muhasebe Standartlar Kurulu (TMSK) tarafından yayınlanmıştır. Bu çalışmada bu standardın içerisinde yer alan bölüm 20 kiralamalara ilişkin hem kiracının hem de kiraya veren işletmelerin yapması gereken muhasebe işlemleri açıklanmıştır.Nowadays, Small and Medium-Sized Enterprises' (SMEs) exports and imports have increased as a result of the rapid development of information Technologies and it has become easier to find lenders and investors from abroad. In addition, due to the rapid development of technology, the size of the company and integration of the companies are not an advantage and they have become disadvantage. This situation increases the competitiveness of high-tech SMEs and provides to open world markets as easily as larger businesses. International Accounting Standards Board (IASB) which prepares International Financial Reporting Standard (IFRS) has taken into account these developments and has started to create a set of simplified accounting for SMEs. In this direction, IFRSs for SMEs was published in July 2009. Translation of this set in Turkey in 2010 published by Turkey Accounting Standards Board (TASB). In this study, it is explained to section 20 which is contained the standards and is related to leases accounting both the lessee and the leasor firms to do

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