Değerleme ölçülerinin Türkiye muhasebe/finansal raporlama standartları, bobi frs ve vuk açısından karşılaştırılması: Finansal durum tablosu aktif yapısı üzerine bir çalışma

In this study, the valuation principles and measures in the Tax Procedure Law (VUK), Turkey Full Set Accounting / Financial Reporting Standards (TMS/TFRS) and Financial Reporting Standards for Large and Medium Enterprises (BOBİ FRS) are examined. The aim of this study is; it is the comparison of the valuation principles and measures in terms of TMS/TFRS, BOBI FRS and VUK on the elements of the asset structure of the statement of financial position and to demonstrate a common valuation basis and measure. The focus of the study is the approaches adopted by VUK, TMS/TFRS and BOBI FRS in terms of financial reporting. While the VUK focuses on the realization of financial reporting in terms of accurate calculation of the tax to be provided by the enterprises to the state, TMS/TFRS and BOBI FRS aim to provide financial information that is appropriate and truthful, understandable, comparable, verifiable and timely to those who need financial information. Valuation measures also differ due to the difference in the goals adopted

Comparison of Vinorelbine-Cisplatin with Gemcitabine-Cisplatin in Patients with Advanced Non-Small Cell Lung Cancer

Purpose The objective of this trial was to compare cisplatin-plus-vinorelbine regimen with cisplatin-plus-gemcitabine regimen in patients with stage IIIB-IV non-small cell lung cancer (NSCLC). Patients and Methods Chemonaive patients with stage IIIB-IV NSCLC received either vinoelbine 30 mg/m 2 (days 1 and 8) plus cisplatin 80 mg/m 2 (day 1) every 21 days (VC arm) or gemcitabine 1250 mg/m 2 (days 1 and 8) plus cisplatin 80 mg/m 2 (day 1) every 21 days (GC arm). Results One hundred thirtyfour patients (67 VC and 67 GC) were included to the study. Overall response rates for the VC arm (31.2%) were not significantly different from that of the GC arm (34.3%). There were no differences in overall survival and one-year survival rates. Median survival and one-year survival rates for the VC and GC groups were 10.6 and 11.5 months, 45% and 46.8%, respectively. Grade 3-4 thrombocytopenia was significantly higher on the GC arm (VC 1.4% v GC 8.9%, p < 0.05), as was febrile neutropenia on the VC arm (VC 8.9% v GC 1.4%, p < 0.05). Conclusion VC and GC demonstrated similar efficacy but there were differences in toxicity profiles

User services of tactical communications in the digital age, Journal of Telecommunications and Information Technology, 2004, nr 4

Increasing demands on an extensive amount of digital data and information flows for C4I is forcing the modern armies to freeze and omit EUROCOM based tactical area communications system and to develop new concepts based on the adoption of modern communication systems such as ISDN, ATM described in the TACOMS Post 2000 Final Report II in NATO. ASELSAN, as a leading company in the military electronics arena, is following and participating all the activities of TACOMS Post 2000 together with Turkish Ministry of Defense. Turkey's tactical area communications system TASMUS is a mature and fielded system, which will satisfy future communication needs of the 21st century C4I systems. In this paper, we describe the basic features and user services of TASMUS. With the support of simultaneous voice and data capabilities, TASMUS aims to form mobile, survivable, flexible and secure network to support all the present and future communication requirements of the tactical commanders. Using the near real time data communications feature, TASMUS is also significant for the network-centric warfare applications such as tactical sensor and weapon systems, besides the communication needs of the Turkish Army

Role of bacteria in acute exacerbations of chronic obstructive pulmonary disease

Levent Erkan, Oguz Uzun, Serhat Findik, Didem Katar, Ahmet Sanic, Atilla G AticiOndokuz Mayis University, Faculty of Medicine, Department of Pulmonary Medicine, Samsun, TurkeyBackground and study objective: Infections are major causes of acute exacerbations of chronic obstructive pulmonary disease (COPD) which result in significant mortality and morbidity. The primary aim of the study was to determine the microbiological spectrum including atypical agents in acute exacerbations. The secondary aim was to evaluate resistance patterns in the microorganisms.Methods: The sputum culture of 75 patients admitted to our clinic from January 1, 1999 to December 31, 2002 was evaluated prospectively, for aerobic Gram-positive and Gram-negative bacteria, and serologically for Chlamydophila pneumoniae and Mycoplasma pneumoniae. Sensitivity patterns in potentially pathogenic microorganisms (PPMs) were also investigated.Results: An infectious agent was identified in 46 patients, either serologically or with sputum culture. Pathogens most commonly demonstrated were: Haemophilus influenzae (30%), Chlamydophila pneumoniae (17%), and Mycoplasma pneumoniae (9%). Mixed infections were diagnosed in 9 patients. PPMs showed a high resistance rate to commonly used antibiotics.Conclusion: We have shown that microorganisms causing acute exacerbations of COPD are not only typical bacteria (46%) but also atypical pathogens (26%), with unpredictable high rates. Typical agents showed a high resistance to commonly used antibiotics.Keywords: chronic obstructive pulmonary disease, acute exacerbation, infection, atypical pathogens, Haemophilus influenza

The Relationships of Leptin, Adiponectin Levels and Paraoxonase Activity with Metabolic and Cardiovascular Risk Factors in Females Treated with Psychiatric Drugs

OBJECTIVES: The aim of this study was to investigate serum leptin, adiponectin and paraoxonase1 levels in adult females receiving pharmacotherapy for various psychiatric disorders. METHODS: The study group consisted of 32 obese females (mean age 40.53 ± 11.00 years, mean body mass index 35.44 ± 5.33 kg/m²) who were receiving treatment for psychiatric disorders, and the control group included 22 obese females (mean age 35.95 ± 9.16 years, mean body mass index 30.78 ± 3.33 kg/m²) who were free of psychiatric disorders. Analyses were performed using a bioelectrical impedance device. Fasting blood samples were obtained for complete blood count and various biochemical tests, including determination of leptin, adiponectin and paraoxonase1 activity. RESULTS: Body mass index, waist and hip circumference, body fat percentage, fasting blood glucose, insulin, glycosylated hemoglobin, homeostasis model assesment of insulin resistance, alanine transaminase, aspartate tarnsaminase, and leptin levels were significantly higher in the study group than in controls. Although body weight was positively correlated with leptin levels in both groups, body weight was negatively correlated with adiponectin levels in the control group and positively correlated with adiponectin levels in the study group. In the study group, body mass index and hip circumference correlated positively with leptin levels, hip circumference correlated positively with adiponectin levels, and waist to hip ratio correlated positively with paraoxonase levels. In the control group, body mass index as well as waist and hip circumferences were positively correlated with leptin levels. Weight, body mass index, and hip circumference were also negatively correlated with the adiponectin/leptin ratio in the control group. CONCLUSION: This study indicates a higher risk for obesity-related disorders, particularly metabolic syndrome, diabetes and cardiovascular disease, in patients treated with psychiatric drugs

Effect of Pruning on Diameter Growth in Pinus brutia Ten. Plantations in Turkey

Pruning is a technique used to add value to trees growing in forest stands, allowing the formation of clear, knot-free wood. Although many factors affect timber value, knots are the primary cause of reduction in timber quality of conifers. On the other hand, pruning may also cause reduction in the rate of tree growth, depending on pruning intensity.The aim of this study is to assess the effects of different pruning intensities on DBH (diameter at breast height) growth of young Pinus brutia plantations. For this purpose, three field experimental sites each with different site qualities, were established in three different locations. Four different treatments were applied at each test site: 1) control, no pruning of branches, 2) pruning up to 25% of tree height, 3) pruning up to 50% of tree height, and 4) pruning up to 75% of tree height. The effects of pruning on DBH growth were observed over a period of 14 years. At »Bük« test site, which has the poorest site quality, only those specimens pruned up to 75% of tree height showed significant reduction in DBH growth compared to the control. However, at »Nebiler« and »Kursunlu« test sites, specimens pruned both up to 50% and 75% of tree height showed statistically significant decrease in DBH growth. To recover from pruning stress in terms of DBH growth rate, it took trees 6 years at the poorest test site and 4 years at the relatively better test sites. This indicates that site quality of plantation sites accounts for not only DBH growth differences between sites, but also recovery rate of trees from any disturbances. Results showed that for those trees pruned up to 75% of their height, total DBH growth was reduced by between 6.5% and 9.0% after 14 years compared to the control at the test sites. No negative effect from pruning on DBH increment was observed in the first growing season. This may be due to earlier storage of nutrition in different parts of trees, thereby enabling them to compensate for the stress of crown reduction during the first growing season following pruning

Preoperative Embolization in Surgical Treatment of a Primary Hemangiopericytoma of the Rib : A Case Report

Primary hemangiopericytoma of the rib is extremely rare and only a few cases have been reported. A 62-yr-old man presented with an aching chest pain and dyspnea. Thoracic computed tomography revealed a homogenous mass expanding the right seventh rib. A diagnosis of hemangiopericytoma was established by percutaneous needle biopsy. Preoperative embolization of the feeding vessels of the tumor was performed in order to prevent perioperative bleeding. There was no significant bleeding during the surgery, where complete resection of the tumor with 7th to 9th ribs with a surgical margin of 5 cm was performed. Postoperative course was uneventful and there has been no recurrence for thirteen months. To our knowledge, there has been no report to apply a preoperative embolization of a primary hemangiopericytoma of the rib

Massive hemoptysis and deep venous thrombosis presenting in a woman with Hughes-Stovin syndrome: a case report

<p>Abstract</p> <p>Introduction</p> <p>Hughes-Stovin syndrome is a very rare disease with fewer than 30 cases reported in the literature. The disease is thought to be a variant of Behcet's disease and is defined by the presence of pulmonary artery aneurysm in association with peripheral venous thrombosis.</p> <p>Case presentation</p> <p>A previously healthy 23-year-old Saudi woman presented with massive hemoptysis a day prior to her admission to our hospital. She had a six-month history of recurrent fever, cough, dyspnea, and recurrent oral ulceration. Contrast-enhanced computed tomography scan of her chest and pulmonary angiogram demonstrated a single right-lower lobe pulmonary artery aneurysm. She underwent thoracotomy and right lower lobe resection. Her postoperative course was complicated by deep vein thrombosis. She also developed headache and papilledema, while a magnetic resonance imaging of her brain suggested vasculitis. Based on these clinical presentations, she was diagnosed and treated with Hughes-Stovin syndrome.</p> <p>Conclusion</p> <p>The majority of cases of Hughes-Stovin syndrome are reported among men, with only two cases occurring in women. A case of Hughes-Stovin syndrome occurring in a woman is presented in this report. She was treated successfully with multimodality treatment that includes surgery, steroids and cytotoxic agents.</p

Comparison of Anastomosis Safety in Colonic Dissections Using Scalpel, Scissors and Cautery in Rats: Experimental Study

Objective:Postoperative anastomotic leakage is still an issue in modern surgery. Re-hospitalization due to postoperative anastomosis leakage prolongs hospital stay and re-operations increase the cost. There is still no consent on how to dissect the intestines. The objective of the present study is to analyze the safety of colonic anastomoses after dissections using scalpel, scissors and cautery in rats.Method:There were 4 groups of 32 Wistar Hannover adult rodents. Each group consisted of 8 animals: group 1: sham, group 2: scalpel, group 3: scissors, group 4: cautery. Anastomosis was done over a single layer. Bursting pressure (BP) was measured at day 7. Tissue and blood samples were taken for the evaluation of biochemical and histopathological parameters.Results:Statistically significant disparity was seen among the sham, scalpel, scissors and cautery groups regarding the mean BP average, mean hydroxyproline levels and fibrosis distributions.Conclusion:Cautery is the best choice for hemostasis; however, when considering tissue healing, scalpel and the scissors were found to be safest alternatives