68 research outputs found

    Seismic Damage Assessment of an 891 Years Old Historic Masonry Mosque

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    Diyarbakir Grand Mosque is one of the oldest and the most significant mosques in the Islamic world and the Mesopotamia. The mosque was heavily damaged due to fire following an earthquake which was predicted 8 magnitude in 1114. It was rebuilt between 1117 and 1125. It is predicted that a great earthquake in the forthcoming years will be occurred in the region. Therefore, conservation and retrofitting works should execute for this 891 years old building. In this study, nonlinear seismic analyses of the main prayer hall of the mosque are performed and damage assessment of it due to a probable great earthquake is determined. Material properties of the mosque are defined by using nondestructive tests. Three level seismic acceleration data are produced by considering seismic characteristics of the region. Damage regions on the mosque are obtained under these earthquake loads. Suggestions about retrofitting of this significant historical mosque are recommended

    Intratympanic Steroid Treatment in Méniére Disease

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    Méniére disease (MD) is characterized by vertigo attacks, hearing loss, tinnitus, and aural fullness. Although the exact treatment of MD is lacking, several treatment options including conservative, medical, and surgical aim to control symptoms. Recently, an increasingly used treatment method called intratympanic steroid (ITS) treatment is applied to patients suffering from MD. In which step the ITS takes part for MD treatment protocol is not certain. But common wisdom is that ITS can be used in patients with intractable MD to conservative and medical treatment before applying intratympanic gentamicin and surgical treatments

    Thymic stromal lymphopoietin levels are increased in patients with celiac disease

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    Thymic stromal lymphopoietin (TSLP) is a cytokine produced by epithelial cells in the lungs, skin and intestinal mucosa, and is involved in several physiological and pathological processes. In this study, we evaluated serum TSLP levels in patients with celiac disease (CD). The prospective study was conducted at a gastroenterology outpatient clinic between March 2018 and August 2018. Eighty-nine participants aged between 18 and 75 years were classified into following groups: 22 patients with newly diagnosed CD; 20 patients with CD who were compliant with a gluten-free diet (GFD); 32 patients with CD who were not compliant with a GFD; and 15 healthy controls. Demographic characteristics, disease duration, and selected biochemical and hematologic parameters were recorded and compared between groups. Median serum TSLP levels were 1193.65 pg/mL (range: 480.1–1547.1) in newly diagnosed CD patients, 110.25 pg/mL (range: 60.3–216.7) in CD patients who were compliant with a GFD, 113.1 pg/mL (range: 76.3–303.4) in CD patients who were not compliant with a GFD, and 57 pg/mL (range: 49–67.8) in healthy controls. Overall, there was a significant difference in serum TSLP levels between groups (p = 0.001). Patients with newly diagnosed CD had the highest serum TSLP levels. There was no significant difference in serum TSLP levels between patients with CD who were or were not compliant with a GFD. TSLP appears to be involved in the pathogenesis of CD. Further studies are required to determine if the TSLP signaling pathway can be used in the treatment of CD

    The Diagnostic Value of Brush Cytology Alone and in Combination with Tumor Markers in Pancreaticobiliary Strictures

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    Aim. Differentiation of malignant and benign strictures constitutes a problem despite the increasing experience of the endoscopists, radiologists, and pathologists. The aim of our study is to determine the factors that affect the efficacy of the ERCP guided brush cytology in PBS and to evaluate its diagnostic success when used alone and together with tumor markers. Method. The data from brush cytologies of 301 PBS patients were collected retrospectively and analyzed. The final diagnosis was approved based on the histological examination of the tissue taken surgically or by other methods. In the absence of a histological diagnosis, the final diagnosis was based on radiological studies or the results of a 12-month clinical follow up. Results. A total of 28 patients were excluded from the study. From the remaining 273 patients 299 samples were analyzed. The sensitivity and the specificity of brush cytology in diagnosing malignancy are 62.4% and 97.7, respectively. The sensitivity of brush cytology increased to 94.1% when combined with CA-19.9 and CA-125. Conclusion. Brush cytology is a useful method in diagnosing pancreaticobiliary strictures. Advanced age, stricture dilatation before sampling, the presence of a mass identified by radiological studies, high levels of CA-19.9, ALT, and total bilirubin increase the sensitivity of brush cytology

    Investigation of the protective effect of gel incorporating Eugenia jambolana leaf extract on 5‑fluorouracil‑induced oral mucositis: an animal study

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    Purpose The study aimed to evaluate the possible preventive effect of two concentrations (3 and 5% w/w) of Eugenia jambolana (EJ) extract against 5-FU-induced mucositis. Method Sixteen adult rats were separated into four groups: two control and two preventive groups. Animals in Groups 1, 2, and 3 were injected intraperitoneally with 60 mg/kg/day of 5-FU on Day 1 followed by 150 mg/kg/day on Day 5. The rats in Group 4 (negative control) were given physiological saline at the same times and doses. Furthermore, on the fifth day of the study, the cheek and sublingual mucosa were irritated by external superficial scratches using the tip of an 18-G needle, followed by the application 15 μL of 20% acetic acid, after which 3 and 5% EJ w/w gels were applied topically for animals in Groups 2 and 3, respectively. Results The weight and the mucositis scores were recorded. Antioxidant and anti-inflammatory markers and biochemical tests were analyzed. Significant differences were found between the study groups in weight loss, clinical mucositis scores, mortality rates, and antioxidant and anti-inflammatory parameters. Conclusion The preventive effect of 3% gel was significant, with no mortality rate, making it an option for preventive strategies

    COVID-19 in pediatric nephrology centers in Turkey

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    Background/aim: There is limited data on COVID-19 disease in children with kidney disease. We aimed to investigate the characteristics and prognosis of COVID-19 in pediatric nephrology patients in Turkey. Materials and methods: This was a national, multicenter, retrospective cohort study based on an online survey evaluating the data between 11th March 2020 and 11th March 2021 as an initial step of a detailed pediatric nephrology COVID-19 registry. Results: Two hundred and three patients (89 girls and 114 boys) were diagnosed with COVID-19. One-third of these patients (36.9%) were between 10–15 years old. Half of the patients were on kidney replacement therapy: kidney transplant (KTx) recipients (n = 56, 27.5%), patients receiving chronic hemodialysis (n = 33, 16.3%) and those on peritoneal dialysis (PD) (n = 18, 8.9%). Fifty-four (26.6%) children were asymptomatic. Eighty-two (40.3%) patients were hospitalized and 23 (28%) needed intensive care unit admission. Fifty-five percent of the patients were not treated, while the remaining was given favipiravir (20.7%), steroid (16.3%), and hydroxychloroquine (11.3%). Acute kidney injury developed in 19.5% of hospitalized patients. Five (2.4%) had MIS-C. Eighty-three percent of the patients were discharged without any apparent sequelae, while 7 (3.4%) died. One hundred and eight health care staff were infected during the study period. Conclusion: COVID-19 was most commonly seen in patients who underwent KTx and received HD. The combined immunosuppressive therapy and frequent exposure to the hospital setting may increase these patients’ susceptibility. Staff infections before vaccination era were alarming, various precautions should be taken for infection control, particularly optimal vaccination coverage

    Examination of accounting professionals' perceptions regarding accounting culture and financial statement fraud: The case of Istanbul

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    Bu çalışmanın temel amacı, muhasebe meslek mensuplarının (Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir, Yeminli Mali Müşavir) muhasebe kültürü ve finansal tablo hilelerine yönelik algılarının incelenmesidir. Çalışmada, muhasebe meslek mensuplarının muhasebe kültürü ile hileli finansal raporlamaya yönelik algılarının arasında anlamlı bir ilişki bulunup bulunmadığı ve ayrıca bu algıların demografik özelliklere (cinsiyete, yaşa, hizmet yılına, öğrenim durumuna, unvana ve çalışılan müşteri sayısı) göre farklılaşıp farklılaşmadığı araştırılmıştır. Bu doğrultuda 2 ana hipotez, 33 alt hipotez oluşturulmuştur. Metodoloji, veri ve çalışma yöntemi açısından; çalışma evreni olarak 2022 yılında İstanbul ilinde faaliyet gösteren muhasebe meslek mensupları seçilmiş ve gönüllü 214 Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirlerden oluşan bir örneklem kullanılmıştır. Uygulama betimsel tarama modeline ve 5’li likert ölçeğine dayalı nicel anket yöntemi kullanılarak gerçekleştirilmiştir. Araştırmada Chanchani ve Willet (2004) tarafından geliştirilmiş Muhasebe Kültürü Ölçeği ve Khaligova (2019) ve Kutlu (2020) tarafından geliştirilmiş Hileli Finansal Raporlama anketi kullanılmıştır. Muhasebe Kültürü Ölçeği’nde 16 ifade ve 4 alt boyut (Tutuculuğa Karşı İyimserlik, Tekdüzeliğe Karşı Esneklik, Gizliliğe Karşı Şeffaflık ve Profesyonelliğe Karşı Statükoculuk) bulunmakta, hileli finansal raporlama ölçeğinde ise 16 ifade bulunmaktadır. Çalışmada kullanılan veriler çevrimiçi (online) anket yöntemi kullanılarak toplanmış ve SPSS sürüm 22 ile analiz edilmiştir. SPSS analizinde genel testlere ilaveten gerekli diğer test ve analizler de (Kruskal Wallis H Testi, Mann Whitney U Testi, Bağımsız Gruplar T Testi, Cronbach Alpha Güvenilirlik Testi, Pearson Korelasyon Analizi) gerçekleştirilmiştir. Neticede çalışma, muhasebe meslek mensuplarının muhasebe kültürüne yönelik algıları ile hileli finansal raporlama algıları arasında anlamlı bir ilişki olduğunu ortaya koymuştur. Çalışma ayrıca söz konusu algıların demografik özelliklere göre farklılaştığını da göstermiştir. Bu doğrultuda “Muhasebe Kültürünün Tekdüzeliğe Karşı Esneklik” ve “Profesyonelliğe Karşı Statükoculuk” algıları meslek mensuplarının cinsiyetine göre değişmektedir. Buna karşın, diğer demografik özelliklerin (Yaş, hizmet yılı, öğrenim durumu, unvan, çalışılan müşteri sayısı), muhasebe meslek mensuplarının muhasebe kültürü algısında etkili değişken olmadığı anlaşılmıştır. Öte yandan, muhasebe meslek mensuplarının hileli finansal raporlamaya yönelik algılarının ise demografik özelliklerden cinsiyet, yaş, hizmet yılı ve unvana göre farklılaştığı, buna karşın çalışılan müşteri sayısı ve öğrenim durumuna göre farklılaşmadığı ve bir başka deyişle hileli finansal raporlama algısında herhangi bir etki yaratmadığı görülmüştür. Araştırmanın; 2022 yılında yapılması, ölçeklerde kapsanan ifade, soru, verilen cevap ve toplanan bilgilerle sınırlı olması, sadece İstanbul ilini ve 2022 yılında İstanbul’da faaliyet gösteren ve anketleri yanıtlayan 214 meslek mensubuyla ve kullanılan istatistik teknikleriyle sınırlı olması, çalışmanın temel kısıtlarını oluşturmaktadır.The main purpose of this study is to examine the perceptions of accounting professionals (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) on accounting culture and financial statement fraud. In the study, it was investigated whether there is a significant relationship between accounting professionals’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics (gender, age, years of service, education level, title and number of customers worked). In this context, 2 main hypotheses and 33 sub-hypotheses were formed. In terms of methodology, data and working method; As the universe of the study, accounting professionals operating in the province of Istanbul in 2022 were selected and a sample consisting of 214 voluntary Independent Accountants, Certified Public Accountants and Certified Public Accountants was used. The application was carried out using the quantitative survey method compatible with 5-point Likert scale based on the descriptive survey model. The Accounting Culture Scale developed by Chanchani and Willet (2004) and the Fraudulent Financial Reporting questionnaire developed by Khaligova (2019) and Kutlu (2020) were used in the research. There are 16 statements and 4 sub-dimensions (Conservatism versus Optimism, Uniformity versus Flexibility, Confidentiality versus Transparency, and Professionalism versus Status Quo) in the Accounting Culture Scale, and 16 statements in the fraudulent financial reporting scale. The data used in the study were collected using the online survey method and analyzed with SPSS version 22. In addition to the general tests, other necessary tests and analyzes (Kruskal Wallis H Test, Mann Whitney U Test, Independent Groups T Test, Cronbach Alpha Reliability Test, Pearson Correlation Analysis) were performed in SPSS analysis. In conclusion, the study revealed that there is a significant relationship between the perceptions of accounting professionals on accounting culture and fraudulent financial reporting. The study also showed that these perceptions differ according to demographic characteristics. In this respect, the perceptions of “The Flexibility of Accounting Culture Against Uniformity” and “Status-Quality Against Professionalism” vary according to the gender of the members of the profession. On the other hand, it has been understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception of professional accountants. On the other hand, it was observed that the perceptions of professional accountants on fraudulent financial reporting differ according to demographic characteristics such as gender, age, years of service and title, however, it does not differ according to the number of customers and education level, in other words, it does not have any effect on the perception of fraudulent financial reporting. The main limitations of the study are the fact that the research was conducted in 2022, it was limited to the expressions, questions, answers given and the information collected in the scales, it was limited only to the province of Istanbul and 214 professionals who were active in Istanbul in 2022 and answered the questionnaires, and the statistical techniques used

    Comparison of transverse short-axis classic and oblique long-axis “Syringe-Free” approaches for internal jugular venous catheterization under ultrasound guidance

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    Background and objectives: There are different ultrasound probe positions used for internal jugular venous catheter placement. Also, in-plane or out of plane needle approach may be used for catheterization. Transverse short-axis classic approach is the most popular performed approach in literature. “Syringe-Free” is a new described technique that is performed with oblique long-axis approach. We aimed to compare performance of these two approaches. Methods: This study was conducted as a prospective and randomized study. 80 patients were included the study and allocated into two groups that were named Group C (transverse short-axis classic approach) and Group SF (oblique long-axis syringe-free approach) by a computer-generated randomization. The primary outcome was mean time that guidewire is seen in the Internal jugular vein (performing time). The secondary outcomes were to compare number of needle pass, number of skin puncture and complications between two groups. Results: Demographic and hemodynamic data were not significantly different. The mean performing time was 54.9 ± 19.1 s in Group C and 43.9 ± 15.8 s in Group SF. Significant differences were found between the groups (p = 0.006). Mean number of needle pass was 3.2 (± 2.1) in Group C and 2.1 (± 1.6) in Group SF. There were statistically significant differences between two groups (p = 0.002). The number of skin puncture was 1.6 (± 0.8) and 1.2 (± 0.5) in Group C and SF, respectively (p = 0.027). Conclusion: “Syringe-Free” technique has lower performing time, number of needle pass and skin puncture. Also, it allows to follow progress of guide-wire under continuous ultrasound visualization and the procedure does not need assistance during catheter insertion. Namely, “Syringe-Free” is effective, safe and fast technique that may be used to place internal jugular venous catheter. Resumo: Justificativa e objetivos: Há diferentes posições do probe do ultrasom que são utilizadas para a colocação de cateter em veia jugular interna. Além disso, a aproximação da agulha no plano ou fora do plano pode ser usada para o cateterismo. A abordagem transversal clássica no eixo curto é a abordagem mais popular na literatura. Sem seringa é uma nova técnica descrita, realizada com a abordagem oblíqua no eixo longo. Nosso objetivo foi comparar o desempenho dessas duas abordagens. Métodos: Este foi um estudo prospectivo e randômico. No total, 80 pacientes foram incluídos no estudo e divididos em dois grupos denominados Grupo C (abordagem transversal clássica no eixo curto) e Grupo SF (abordagem Sem seringa oblíqua no eixo longo) por meio de randomização gerada por computador. O desfecho primário foi o tempo médio para a visibilização do fio-guia na veia jugular interna (tempo de execução). Os desfechos secundários foram o número de passagens da agulha, o número de punções da pele e as complicações entre os dois grupos. Resultados: Os dados demográficos e hemodinâmicos não foram significativamente diferentes. O tempo médio de execução foi de 54,9 ± 19,1 segundos no Grupo C e 43,9 ± 15,8 segundos no Grupo SF. Diferenças significativas foram observadas entre os grupos (p = 0,006). O número médio de passagens da agulha foi de 3,2 (± 2,1) no Grupo C e 2,1 (± 1,6) no Grupo SF. Houve diferença estatisticamente significativa entre os dois grupos (p = 0,002). O número de punções da pele foi de 1,6 (± 0,8) no Grupo C e 1,2 (± 0,5) C no Grupo SF (p = 0,027). Conclusões: A técnica sem seringa apresentou tempo de execução, número de passagens da agulha e número de punções da pele menores. Além disso, essa técnica permite acompanhar o progresso do fio-guia com visibilização ecográfica contínua, e o procedimento não precisa de auxilio durante a inserção do cateter. Ou seja, sem seringa é uma técnica eficaz, segura e rápida que pode ser usada para a colocação de cateter em veia jugular interna. Keywords: Central venous catheter, Transverse short-axis, Oblique long-axis, Internal jugular vein, Palavras-chave: Cateter venoso central, Eixo curto transversal, Eixo longo oblíquo, Veia jugular intern
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