Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey

In the literature, it is often found that institutional theory is used as the theoretical framework to explain the development and application of accounting. By means of these studies, it becomes easier to understand accounting as a social and political activity within itself and thus to be able to understand the economic, institutional, political and social environment of the turnover of the practices. In this regard, the main aim of this study is to explain the development of the public accounting system in Turkey with the help of institutional theory. Thus, it is aimed to explain all the dynamics that provide the institutionalization of state account in the national sense, together with the economic, political and social processes of the period in question. It is revealed that the regulatory arrangements directly contribute to the institutionalization of a field, and as a result, how the public organizations directly contribute to the institutionalization process

MOTIVATIONAL STRATEGIES USED IN ENGLISH LANGUAGE TEACHING: A META-SYNTHESIS STUDY

Motivational strategies help students attain the goals to learning language and determine their ultimate success. Since motivation is a personal phenomenon, there are different ways to motivate each student. However, there is scant body of literature on potential usefulness of these strategies to Turkish students learning English language. The purpose of the study is to analyze the existing studies having investigated motivational strategies used in English Language Teaching in Turkey through meta-synthesis method and to reveal the tendency in Turkish literature. Meta-synthesis studies seek to understand and explain a particular phenomenon through the synthesis of individual studies conducted on a particular subject. Synthesis of the studies included into the research reveals potential research topics for the researchers. The findings obtained from the results of the study are explained and discussed in accordance with the research questions. Lastly, potential research areas are suggested for future researches.  Article visualizations

Empati Geliştirme Grup Rehberliği Programının İlkokul İkinci Sınıf Öğrencilerinin Empati Düzeylerine Etkisi

The purpose of the study was to examine the effect of empathy development program on empathy levels of second grade elementary school students. The sample consisted of 20 (10 experiment group, 10 control group) second grade students from an elementary school in Bakırköy, Istanbul. In the study a pretest -posttest control group design was utilized. The experimental group took 8 sessions empathy development program developed by the researchers. Scale of Empathy for Children, developed by Bryant (1982) and adapted by Yüksel (2003) was used for collecting data from both experimental and control groups. In order to determine the significant differences between the scores experiment and control groups, two way analysis of variance (ANOVA) was conducted. The results indicated that empathy development program increased the empathy levels’ of the students in experimental group but there was no significant difference for the control groupBu araştırmada empati geliştirme grup rehberliği programının ilkokul ikinci sınıf öğrencilerinin empati düzeylerine etkisi incelenmiştir. Araştırma İstanbul ili Bakırköy ilçesinde bir ilkokulda öğrenim gören ikinci sınıf öğrencileri arasından seçilen 20 denekle (10 kontrol grubu, 10 deney grubu) yürütülmüştür. Araştırmada öntest-sontest kontrol gruplu deneysel desen kullanılmıştır. Deney grubuna araştırmacılar tarafından geliştirilen sekiz oturumluk empati geliştirme programı uygulanmıştır. Ölçme aracı olarak Bryant (1982) tarafından geliştirilen ve Türkçe uyarlaması Yüksel (2003) tarafından yapılan Çocuklar İçin Empati Ölçeği kullanılmıştır. Deney ve kontrol grubu puanları arasında anlamlı bir farklılık olup olmadığını test etmek için iki yönlü varyans analizi (ANOVA) kullanılmıştır. Araştırma sonuçlarına göre deney grubunda yer alan öğrencilerin öntest-sontest puanları arasında son-test puanları lehine anlamlı bir artış görülmüşken, kontrol grubunda bir değişim gözlenmemiştir

Genetic Diversity Based on ISSR Markers of Apple Genotypes in Ardahan/Turkey

Within the present study, it was conducted a genetic diversity analysis using ISSR markers for some apple genotypes grown in Ardahan region, Turkey. Total genomic DNA (gDNA) isolation from apple leaves was performed using commercial kits. Five ISSR primers were used to determine the genetic diversity among the genotypes studied. Polymerase Chain Reaction (PCR) was performed with all gDNA samples to produce bands to score. PCR products were run in agarose gel and visualized under UV light. Bands on the gels were scored as “1”, while no bands at the corresponding positions were scored as “0”, to generate the matrix file. Five ISSR primers produced a total of 35 bands, and 20 of them were polymorphic. The polymorphic bands rated approximately 57%. Phylogenetic relationships and genetic distances between the genotypes were calculated by using the PAUP [Phylogenetic Analysis Using Parsimony (and Other Methods)] program.  According to the PAUP data, the closest genetic distance was 0.03704 between ‘Kaburga’ and ‘Japon Apple’ genotypes, while the furthest genetic distance was 0.48148 between ‘Karanfil Apple’ and ‘Sisli Uruset’. The phylogenetic analysis obtained using UPGMA algorithm produced a phylogenetic tree with two clades. The results suggest that ISSR markers are useful tools for determining genetic relationships among apple genotypes

The Effects of the Melatonin Treatment on the Oxidative Stress and Apoptosis in Diabetic Eye and Brain

Oxidative stress plays an important role in the development of complications in diabetes mellitus. Antioxidant therapy has been thought to decrease oxidative stress. The objective of the present study was to explore the effects of melatonin (MLT) on oxidative stress in diabetic rat eye and brain tissue by using immunohistochemical methods. Diabetes was induced by streptozotocin, (STZ, 55 mg/kg/i.p) in adult rats. MLT was given 10 mg/kg/i.p once a day for 2 weeks beginning from the sixth week. Six weeks later, rats were divided into three groups: control (CR), STZ-induced diabetic (STZ), and STZ-induced diabetic group received melatonin (STZ+MLT). Although no significant difference was observed with respect to antioxidant status, NOS activity tended to be higher in the untreated diabetic rats than in the treated rats. It was observed that MLT treatment improved the histopathological changes including apoptosis and oxidative stress in brain and eye in diabetic rat

An assessment of regulation, education practices and socio-economic perceptions of non-native aquatic species in the Balkans

Alongside climate change, the introduction of non-native species (NNS) is widely recognized as one of the main threats to aquatic biodiversity and human wellbeing. Non-native species and biodiversity are generally low priority issues on the political agendas of many countries, particularly in European countries outside the European Union (EU). The objectives and tasks of this study were to address the policy regulation, education level, education practices, and socioeconomic perceptions of NNS in the Balkans. A questionnaire-based survey was conducted in Albania, Bosnia and Herzegovina, Montenegro, North Macedonia and Turkey (Balkan EU candidate and potential candidate members), in Croatia and Greece (Balkan EU Member States) and Italy (non-Balkan EU Member State). The EU Alien Regulation (1143/2014) concerning NNS is implemented in EU Member States and Montenegro, whereas Albania, Bosnia and Herzegovina and Turkey have not reported specific policy regulations for NNS. Permanent monitoring programmes specifically designed for NNS have not yet been established in the EU Member States. Most countries tackle the issue of NNS through educational activities as part of specific projects. Education level is indicative of the implementation of NNS policy regulation, and efforts are needed for the proper development of relative study programmes. Public awareness and educational preparedness concerning NNS in the Balkans were identified as poor. Strong programmes for management and education should be developed to increase public awareness to prevent further biodiversity losses in the Balkan region

The Sariçiçek Howardite Fall in Turkey: Source Crater of HED Meteorites on Vesta and İmpact Risk of Vestoids

The Sariçiçek howardite meteorite shower consisting of 343 documented stones occurred on 2 September 2015 in Turkey and is the first documented howardite fall. Cosmogenic isotopes show that Sariçiçek experienced a complex cosmic ray exposure history, exposed during ~12–14 Ma in a regolith near the surface of a parent asteroid, and that an ~1 m sized meteoroid was launched by an impact 22 ± 2 Ma ago to Earth (as did one third of all HED meteorites). SIMS dating of zircon and baddeleyite yielded 4550.4 ± 2.5 Ma and 4553 ± 8.8 Ma crystallization ages for the basaltic magma clasts. The apatite U-Pb age of 4525 ± 17 Ma, K-Ar age of ~3.9 Ga, and the U,Th-He ages of 1.8 ± 0.7 and 2.6 ± 0.3 Ga are interpreted to represent thermal metamorphic and impact-related resetting ages, respectively. Petrographic, geochemical and O-, Cr- and Tiisotopic studies confirm that Sariçiçek belongs to the normal clan of HED meteorites. Petrographic observations and analysis of organic material indicate a small portion of carbonaceous chondrite material in the Sariçiçek regolith and organic contamination of the meteorite after a few days on soil. Video observations of the fall show an atmospheric entry at 17.3 ± 0.8 kms-1 from NW, fragmentations at 37, 33, 31 and 27 km altitude, and provide a pre-atmospheric orbit that is the first dynamical link between the normal HED meteorite clan and the inner Main Belt. Spectral data indicate the similarity of Sariçiçek with the Vesta asteroid family (V-class) spectra, a group of asteroids stretching to delivery resonances, which includes (4) Vesta. Dynamical modeling of meteoroid delivery to Earth shows that the complete disruption of a ~1 km sized Vesta family asteroid or a ~10 km sized impact crater on Vesta is required to provide sufficient meteoroids ≤4 m in size to account for the influx of meteorites from this HED clan. The 16.7 km diameter Antonia impact crater on Vesta was formed on terrain of the same age as given by the 4He retention age of Sariçiçek. Lunar scaling for crater production to crater counts of its ejecta blanket show it was formed ~22 Ma ago

Temperature Effects Explain Continental Scale Distribution of Cyanobacterial Toxins

Insight into how environmental change determines the production and distribution of cyanobacterial toxins is necessary for risk assessment. Management guidelines currently focus on hepatotoxins (microcystins). Increasing attention is given to other classes, such as neurotoxins (e.g., anatoxin-a) and cytotoxins (e.g., cylindrospermopsin) due to their potency. Most studies examine the relationship between individual toxin variants and environmental factors, such as nutrients, temperature and light. In summer 2015, we collected samples across Europe to investigate the effect of nutrient and temperature gradients on the variability of toxin production at a continental scale. Direct and indirect effects of temperature were the main drivers of the spatial distribution in the toxins produced by the cyanobacterial community, the toxin concentrations and toxin quota. Generalized linear models showed that a Toxin Diversity Index (TDI) increased with latitude, while it decreased with water stability. Increases in TDI were explained through a significant increase in toxin variants such as MC-YR, anatoxin and cylindrospermopsin, accompanied by a decreasing presence of MC-LR. While global warming continues, the direct and indirect effects of increased lake temperatures will drive changes in the distribution of cyanobacterial toxins in Europe, potentially promoting selection of a few highly toxic species or strains.Peer reviewe

Kocayemiş (strawberry tree-arbutus unedo l.) bitkisinin antioksidan özelliklerinin karakterizasyonu

. Amaç: Vücutta çeşitli metabolik reaksiyonlar sonucu oluşan serbest radikallerin aşırı miktarları doku, organ ve sistemlerde hasarlara neden olmaktadır. Bu hasarı sınırlandırmak için vücutta birçok savunma mekanizması geliştirilmiştir, besinlerle alınan C ve E vitaminleri, flavonoidler, karotenoidler bu savunmaya yardımcı antioksidanlar olarak rol almaktadır. Bu çalışmada, insanlar tarafından yiyecek olarak tüketildiği gibi çeşitli hastalıkların tedavisinde kullanılan kocayemiş bitkisinin toplam antioksidan kapasitesi farklı yöntemler kullanılarak belirlenmiştir. Gereç ve Yöntem: Cu(II)-neocuproin reaktifinin kullanıldığı CUPRAC yöntemi, ABTS radikal katyonu kullanılarak troloks eşdeğeri antioksidan kapasite tayin yöntemi (TEAC), demir(III) iyonu indirgeyici antioksidan gücü (FRAP) yöntemi ve toplam fenolik bileşik miktarının belirlenmesinde Folin-Ciocalteu yöntemi kullanılmıştır. Kocayemiş bitkisinin antioksidan kapasitesi farklı çözücüler kullanılarak tayin edilmiş ve yöntemler arasında karşılaştırma yapılmıştır. Bulgular: CUPRAC yöntemi kullanılarak kocayemiş meyveleriyle yapılan antioksidan kapasite tayininde metanol-asit ekstresi, metanol ekstresi sonuçlarına göre yüksek, ABTS radikal süpürme aktivitesi aynı bulunmuştur. Deneyler yaprak ekstreleri kullanılarak da yapılmış, ABTS ve CUPRAC yöntemleri sonuçları yakın bulunmuştur. İncelenen yöntemlerden TEACCUPRAC ile TEACFRAP değerleri arasında pozitif ilişki tespit edilirken TEACCUPRAC-TEACABTS ve TEACFRAP-TEACABTS değerleri negatif ilişki göstermiştir. En yüksek toplam fenolik madde içeriği Kocayemiş meyvesinin metanollü ekstraktında belirlenmiştir. Sonuçlar: Arbutus Unedo L. ile yapılan antioksidan kapasite tayininde meyve ve yapraklarının antioksidan özelliğe sahip olduğu belirlenmiş, in vitro antioksidan kapasite tayininde birkaç yöntemin birlikte kullanılmasının gerektiği vurgulanmıştır. AnahtarAnahtar Sözcükler: Arbutus Unedo L., CUPRAC, FRAP, TEAC, Toplam fenolik madde. 2.SUMMARY Objective: Excessive amounts of free radicals that are produced from various metabolic reactions in the organism and are highly reactive due to their unpaired electrons cause damage in tissues, organs, systems. The organism has developed many defence mechanisms, the food-ingested C and E vitamins, flavonoids, caretenoids act as antioxidants aiding this defence. In this study, the total antioxidant capacity of the strawberry plants used in the treatment of various diseases such as food consumed by humans were determined by using different methods. Materials and Methods: The copper(II)-neocuproine reagent is used CUPRAC method, trolox equivalent antioxidant capacity (TEAC) assay with ABTS radical cation, ferric(III) ion reducing antioxidant power (FRAP) method, determining the amount of total phenolic compounds Folin-Ciocalteu method was used. Antioxidant capacity of strawberry plants were determined using different solvents and the methods were compared between. Results: CUPRAC antioxidant capacity of methanol-acid extracts of strawberry tree were found to be higher than of methanolic extract. ABTS radical scavenging were found to be same that extracts, ABTS and CUPRAC antioxidant capacity were found the same that of plant extract. There was positive correlation between TEACCUPRAC and TEACFRAP whereas the correlation was negative for TEACCUPRAC-TEACABTS and TEACFRAP-TEACABTS. The highest total phenolic content, were obtained for methanol extract of Strawberry tree. Conclusion: The determination of antioxidant capacity with made Arbutus unedo L. were found to have too much antioxidant properties of fruit and leaves. It was emphasized that various methods for in vitro antioxidant capacity measurement should be used together. Key Words: Arbutus Unedo L., CUPRAC, TEAC, FRAP, Total phenolics