Evaluation of tangible fixed asset depreciation, a taxpayer’s right under depreciation system, with respect to tax procedure law and Turkey’s accounting standards

Globalleşen ekonomilerde son zamanlarda uygulama standardizasyonuna büyük önem verilmektedir. Türkiye de bu çerçevede muhasebe standartlarını yeniden düzenlemiş, Avrupa Birliği normlarına uygun hale getirmiştir. Amortisman ayrılması konusunda yeni standartlarla mevcut Vergi Usul Kanunu hükümleri arasında farklılıklar oluşmuştur. Bu farklılıklar işletmelerin aynı isimde birden çok finansal tablo hazırlamasına neden olabilmekte ve çelişkili durumlar yaratabilmektedir.Standardization and uniformity have been given much importance in the global world for the last decades. In this respect Turkey has revised its accounting standards to be consistent with European norms. However, there are some differences in terms of depreciation between the new standards and Tax Procedure Law. These differences may cause some difficulties for the companies and result in having multiple financial statements with the same name.Publisher's Versio

Post traumatic stress and anxiety in patients with acute coronary syndrome

Background: Acute coronary syndrome (ACS) is one of the diseases in which psychiatric complications develop, with initiation of treatment, and having cardiac, patient-specific behavioral problems. The aim of this study was to investigate symptoms of posttraumatic stress disorder (PTSD) and anxiety in patients that experience ACS. The relationship between PTSD symptoms and anxiety and the relationship between these psychological conditions and certain personal characteristics were reviewed. Methods: In this study, which was prospective and descriptive, 215 patients who experienced ACS were evaluated in the first month after ACS. The data in the research was collected using the Patient Identification Form, Posttraumatic Stress Disorder Symptoms Scale Self-Report (PSS-SR) and Spielberg State-Trait Anxiety Inventory (STAI-T). Results: 70.2% of the patients were male and 31.2% were retired. The PSS-SR mean score was 28.40 ± 10.42 and the mean STAI-T score was 57.65 ± 12:37. Between the STAI and PSS-SR there was a statistically significant positive correlation. In women, workers, grade 1 obese patients, those using alcohol, and those with chronic disease the average PSS-SR scores were significantly higher. Housewives, illiterate individuals and 1st degree obese patients had a higher average score of anxiety, as well as patients with chronic diseases and higher alcohol use.

Investigation of surfactant protein-D and interleukin-6 levels in patients with blunt chest trauma with multiple rib fractures and pulmonary contusions: a cross-sectional study in Black Sea Region of Turkey

Cure, Medine Cumhur/0000-0001-9253-6459; cure, erkan/0000-0001-7807-135XWOS: 000391303200084PubMed: 27733410Objective: Multiple rib fractures (RFs) and pulmonary contusions (PCs), with resulting systemic lung inflammation, are the most common injuries caused by blunt chest trauma (BCT) in motor vehicle accidents. This study examined levels of the inflammation marker interleukin (IL)-6 and those of the acute-phase reactant surfactant protein (SP)-D in patients with BCT. Design: Prospective, cross-sectional, observational study. Setting: Single-centre, tertiary care hospital in the Black Sea Region of Turkey. Participants: the study included 60 patients with BCT who were hospitalised in our thoracic surgery department. Parameters measures: the SP-D and IL-6 serum levels of patients with RFs (two or more RFs) (n=30) and patients with PCs (n=30) were measured after 6 hours, 24 hours and 7 days, and compared with those of age-matched and gender-matched healthy participants. Results: the 6-hour serum SP-D levels of the RFs (p=0.017) and PCs (p<0.001) groups were significantly higher than those of the healthy controls. the 24-hour and 7-day SP-D levels of both groups were also higher than the control group. the serum IL-6 levels of both groups were significantly higher than those of the control group. We have found Injury Severity Score to be independently related to 6-hour IL-6 (beta=1.414, p<0.001) and 24-hour IL-6 levels (beta=1.067, p<0.001). the development of complications was independently related to 6-hour SP-D level (beta=0.211, p=0.047). Conclusions: RFs and PCs after BCT lead to local and systemic inflammation due to lung injury. the levels of the systemic inflammation marker IL-6 and those of the acute-phase reactant SP-D were elevated in the present study. the SP-D level may be used as a marker in the follow-up of BCT-related complications.Scientific Research Projects of Recep Tayyip Erdogan University [2013.106.02.2]This study was funded by Scientific Research Projects of Recep Tayyip Erdogan University (project number: 2013.106.02.2)

The Effect of Targeted Antibiotic Prophylaxis on Lower Urinary Tract Symptoms Following Prostate Biopsy: A Prospective Randomized Trial

Objective:Targeted antibiotic prophylaxis in prostate biopsy is recommended for patients at risk due to increased complication rates seen in recent years. Lower urinary tract symptoms (LUTS) is currently one of the most prevalent complications with a rate of more than 40%. The study examined the effects of targeted antibiotic prophylaxis on biopsy-related LUTS and to compare the results with standard prophylaxis.Materials and Methods:A total of 240 patients were included in the study, 120 of whom had been administered targeted antibiotic prophylaxis and 120 of whom had received ciprofloxacin treatment between January 2021-Januray 2023. Patients’ results before the procedure, on the 7th day, and in the first month were prospectively recorded and compared.Results:While Qmax mean values were measured as 18.3±5.1 mL/s in the targeted prophylaxis group and 17.4±4.6 mL/s in the control group (p=0.157) before the procedure, these values were found to be 14.6±3.3 mL/s and 11.7±4.1 mL/s (p<0.001) on the 7th day and 16.8 16.8±4.3 mL/s and 14.9±3.5 mL/s (p=0.013) in first month, respectively. IPSS mean scores of the groups were calculated as 16.8±4.3 mL/s and 14.9±3.5 mL/s (p=0.013) before the procedure, respectively, while these scores were found to be 18.12±6.1 and 22.97±7.4 (p<0.001) on the 7th day and 17.5±5.5 and 22.8±7.5 (p<0.001) in the first month, respectively.Conclusion:In this study, we found that targeted antibiotic prophylaxis had a significant effect on preventing biopsy-related LUTS. We believe that routine application of targeted antibiotic prophylaxis can be effective in reducing the rates of biopsy-related LUTS

Diş Hekimlerinin Kardiyopulmoner Resüsitasyon ve Mavi Kod Uygulamaları Konusunda Bilgi Düzeylerinin Değerlendirilmesi

ABSTRACT Objective: To evaluate the dentists’ knowledge of cardiopulmonary resuscitation (CPR) and code blue application (CBA). Methods: The study was conducted among 210 dentists working in the public hospitals or dental faculty in Kayseri. The study included 165 dentists who volunteered to respond the survey questions. Participants were asked 19 questions about their demographics, as well as their knowledge and experience of CPR and CBA. The dataset was statistically evaluated. Results: It was determined that 43.6% of the participants had used CBA before, and 70.3% of the participants were capable of giving the code blue. The participants' rates of experiencing cardiac arrest cases anywhere or in their dental practice were 15.2% and 0.6%, respectively. After graduation, 69.7% of the participants received CPR training; however, only 6.7% performed CPR. 61.2%, 55.2%, and 57.6% of participants correctly answered questions about chest compression rate, chest compression/respiration ratio, and application site, respectively. It was found that participants with 1 to 5 years of professional experience answered the questions more accurately. Conclusion: The participants in the study had a lack of knowledge regarding CPR and CBA. As a result, CPR training for dentists should begin in the undergraduate years and continue in the postgraduate years. Keywords: Dentist, Cardiopulmonary resuscitation, Code blue ÖZ Amaç: Diş hekimlerinin kardiyopulmoner resüsitasyon (KPR) ve mavi kod uygulamaları (MKU) hakkındaki bilgi düzeylerini değerlendirmektir. Yöntemler: Anket formları, Kayseri ilindeki çeşitli kamu kurumları veya üniversitede görev yapan 210 diş hekimine ulaştırılmıştır. Soruları yanıtlamayı kabul eden 165 katılımcı çalışmaya dahil edilmiştir. Katılımcılara demografik özelliklerini, KPR ve MKU hakkındaki bilgi ve deneyimlerini değerlendiren 19 adet soru sorulmuştur. Veriler istatistiksel olarak değerlendirilmiştir. Bulgular: Katılımcıların %70,3’ünün mavi kod vermeyi bildiği ve %43,6’sının önceden mavi kod verdiği tespit edilmiştir. Katılımcıların %15,2’si herhangi bir zamanda, %0,6’sı ise diş tedavisi sırasında kardiyak arrest durumu ile karşılaştığını belirtmiştir. Mezuniyet sonrası KPR eğitimi alanların oranı %69,7 ve KPR uygulayanların oranı ise %6,7 idi. Katılımcılar, KPR sırasında göğüs kompresyon hızı, göğüs kompresyonu / solunum oranı ve uygulama yeri ile ilgili sorulara sırasıyla %61,2, %55,2 ve %57,6 oranında doğru cevap vermiştir. Mesleki tecrübe süresi 1-5 yıl arasında olan diş hekimlerinin bu soruları cevaplamada daha başarılı olduğu tespit edilmiştir (p&lt;0,05). Sonuç: Katılımcıların KPR ve MKU konusunda bilgi eksikliklerinin olduğu görülmüştür. Bu nedenle, diş hekimlerine yönelik KPR eğitimleri lisans düzeyinde başlamalı ve mezuniyet sonrası dönemde devam etmelidir. Anahtar Kelimeler : Diş hekimi, Kardiyopulmoner resüsitasyon, Mavi ko

Ebeveyn ve Öğretmenlerin Birlikte Hikâye Okuma Etkinliklerinin İncelenmesi

Araştırmanın amacı, anaokuluna devam eden 4-5 yaş çocuklarına evde ve okulda uygulanan birlikte okuma etkinliklerinin niteliğini belirlemektir. Betimsel araştırmaya Denizli ilinde ulaşılabilir örnekleme yöntemi ile seçilen 46 öğretmen ve 45 veli çalışmaya gönüllü olarak katılmışlardır. Araştırma verileri yapılandırılmış gözlem tekniği ile toplanmış, video ile kaydedilmiş ve verilerin kodlanması amacıyla “yapılandırılmış gözlem formu” kullanılmıştır. Bu formda, hikâye öncesi, hikâye sırasında ve hikâye sonrasında yetişkin ve çocuk davranışlarını kodlamaya yönelik gözlem maddeler yer almaktadır. Sonuç olarak ebeveyn ve öğretmenlerin birlikte okuma etkinliklerinin niteliği incelenmiş ve birlikte okuma tekniklerinde önemli farklılıklar bulunmuştur. Ayrıca çocukların ebeveynleri ile birlikte okuduklarında katılımının öğretmenler ile birlikte okuduklarına göre daha az olduğu saptanmıştır

Polymerase δ deficiency causes syndromic immunodeficiency with replicative stress

Polymerase δ is essential for eukaryotic genome duplication and synthesizes DNA at both the leading and lagging strands. The polymerase δ complex is a heterotetramer comprising the catalytic subunit POLD1 and the accessory subunits POLD2, POLD3, and POLD4. Beyond DNA replication, the polymerase δ complex has emerged as a central element in genome maintenance. The essentiality of polymerase δ has constrained the generation of polymerase δ-knockout cell lines or model organisms and, therefore, the understanding of the complexity of its activity and the function of its accessory subunits. To our knowledge, no germline biallelic mutations affecting this complex have been reported in humans. In patients from 2 independent pedigrees, we have identified what we believe to be a novel syndrome with reduced functionality of the polymerase δ complex caused by germline biallelic mutations in POLD1 or POLD2 as the underlying etiology of a previously unknown autosomal-recessive syndrome that combines replicative stress, neurodevelopmental abnormalities, and immunodeficiency. Patients' cells showed impaired cell-cycle progression and replication-associated DNA lesions that were reversible upon overexpression of polymerase δ. The mutations affected the stability and interactions within the polymerase δ complex or its intrinsic polymerase activity. We believe our discovery of human polymerase δ deficiency identifies the central role of this complex in the prevention of replication-related DNA lesions, with particular relevance to adaptive immunity.</p

Polymerase δ deficiency causes syndromic immunodeficiency with replicative stress

Polymerase δ is essential for eukaryotic genome duplication and synthesizes DNA at both the leading and lagging strands. The polymerase δ complex is a heterotetramer comprising the catalytic subunit POLD1 and the accessory subunits POLD2, POLD3, and POLD4. Beyond DNA replication, the polymerase δ complex has emerged as a central element in genome maintenance. The essentiality of polymerase δ has constrained the generation of polymerase δ-knockout cell lines or model organisms and, therefore, the understanding of the complexity of its activity and the function of its accessory subunits. To our knowledge, no germline biallelic mutations affecting this complex have been reported in humans. In patients from 2 independent pedigrees, we have identified what we believe to be a novel syndrome with reduced functionality of the polymerase δ complex caused by germline biallelic mutations in POLD1 or POLD2 as the underlying etiology of a previously unknown autosomal-recessive syndrome that combines replicative stress, neurodevelopmental abnormalities, and immunodeficiency. Patients' cells showed impaired cell-cycle progression and replication-associated DNA lesions that were reversible upon overexpression of polymerase δ. The mutations affected the stability and interactions within the polymerase δ complex or its intrinsic polymerase activity. We believe our discovery of human polymerase δ deficiency identifies the central role of this complex in the prevention of replication-related DNA lesions, with particular relevance to adaptive immunity.</p

Yeni Ortadoğu: Toplum, Siyaset ve Ekonomi Konferansı

Ortadoğu asırlar boyu uluslararası siyasetin merkezinde yer almış, araştırmacı ve siyaset yapıcıların ilgi odağı olmuştur. Bu ilgiye rağmen, 2010 yılında başlayan ve ‘Arap Baharı’ olarak adlandırılan halk ayaklanmaları ve bu çerçevede yaşanan siyasal, ekonomik ve sosyal dönüşümler siyasetçiler ve sosyal bilimciler tarafından öngörülememiş ve mevcut varsayımları derinden sarsmıştır. Bir yandan demokratikleşme hareketleri ve ekonomik bir dönüşüm yaşayan bölge, diğer yandan iç çatışmaların, darbelerin ve vekalet savaşlarının merkezi haline gelmiş, ve tüm bu gelişmeler yeni yaklaşımları ve analizleri gerekli kılmıştır. Bu çerçevede Işık Üniversitesi Uluslararası İlişkiler Bölümü, Arap Baharı’yla başlayan süreçte bölgede gözlemlenen yeni toplumsal, ekonomik, iç ve dış siyasal dinamikleri akademik alanda tartışmaya açmak amacıyla ‘Yeni Ortadoğu’ başlıklı bir konferans düzenledi. Bu konferans çerçevesinde 24-25 Mart 2016 tarihlerinde Maslak Kampüsü’nde bizzat sunulan ve tam metin olarak bize iletilen bildirilerden bu kitabı oluşturduk.Publisher's Versio