The Relationship between Corporate Governance Approach and Internal Audit in Tourism Sector: An Application in Marmaris Region

Tourism sector is one of the important sectors in Turkey. Corporate governance is an important tool to increase the efficiency of tourism sector. An effective i nternal audit helps to improve the effectiveness of corporate governance in tourism sector. The purpose of this study is to investigate the relationship between corporate governance and the internal audit at four -star and five-star hotels in Marmaris. First, corporate governance and internal control concepts have been discussed within the scope of the literature. Next, in the application part, for the purpose of our study, four-star and five-star hotels were selected in Marmaris region. A survey was conducted on the hotel managers. The data set is analyzed by using SPSS. The results show significant relationship between internal control and corporate governance. In addition, hotel managements recognize the importance of the both the basic principles of corporate governance and internal audit activities

Effects of topically applied contractubex® on epidural fibrosis and axonal regeneration in injured rat sciatic nerve

AIM: To investigate the effects of Contractubex (R) (Cx) on peripheral nerve regeneration and scar formation. MATERIAL and METHODS: A surgical procedure involving sciatic nerve incision in 24 adult male Sprague-Dawley rats followed by epineural suturing was performed. In weeks 4 and 12 following surgery, macroscopic, histological, functional, and electromyographic examinations of the sciatic nerve were conducted. RESULTS: No significant difference was found between the Cx group and the control group in terms of sciatic function index (SFI) and distal latency results at week 4 (p>0.05). However, significant improvements in the Cx group were observed in SFI amplitudes and nerve action potentials at week 12 (p<0.001 and p<0.001, respectively). Significant improvements were found in the amplitudes of nerve action potentials in the treatment group after weeks 4 and 12 (p<0.05 and p<0.001, respectively). Macroscopically and histopathologically, epidural fibrosis decreased (p<0.05 and p<0.001, respectively). For both measurement times, the treatment group had significantly higher numbers of axons (week 4, p<0.05; week 12, p<0.001), and the treatment group had better results regarding its axon area (weeks 4 and 12, p<0.001) and myelin thickness (weeks 4 and 12, p<0.05). CONCLUSION: Cx, which is applied topically in peripheral nerve injury, affects axonal regeneration and axonal maturation positively and reduces the functional loss

Melatonin attenuates oxidative stress, liver damage and hepatocyte apoptosis after bile-duct ligation in rats

The goal of this study was to evaluate the possible protective effects of melatonin against cholestatic oxidative stress, liver damage and hepatocyte apoptosis in the common rats with bile duct ligation (BDL). A total of 24 male Wistar albino rats were divided into three groups: control, BDL and BDL + received melatonin; each group contains eight animals. Melatonin-treated BDL rats received daily melatonin 100 mg/kg/day via intraperitoneal injection. The application of BDL clearly increased the malondialdehyde (MDA) levels and decreased the superoxide dismutase (SOD) and glutathione (GSH) activities. Melatonin treatment significantly decreased the elevated tissue MDA levels and increased the reduced SOD and GSH enzyme levels in the tissues. The changes demonstrate that the bile duct proliferation and fibrosis in expanded portal tracts include the extension of proliferated bile ducts into lobules, mononuclear cells and neutrophil infiltration into the widened portal areas as observed in the BDL group. The data indicate that melatonin attenuates BDL-induced cholestatic liver injury, bile duct proliferation and fibrosis. The alpha-smooth muscle actin (alpha-SMA) and terminal deoxynucleotidyl transferase dUTP nick end labeling (TUNEL)-positive cells in the BDL were observed to be reduced with the melatonin treatment. These results suggest that administration of melatonin is a potentially beneficial agent to reduce liver damage in BDL by decreasing oxidative stress