The Relationship Between Digit Ratio (2D: 4D) and Cardiovascular Capacity in Young Adults

DergiPark: 379062tmsjAims: The ratio of the second-to-fourth finger length was first proposed as a prenatal testosterone biomarker. Studying this matter with a different point of view, the aim of this study is to find whether there is a positive relationship between digit ratio and cardiovascular capacity.Methods: The data of 82 students who were between the ages of 18 and 25 old from Trakya University Faculty of Medicine were analyzed by evaluating the results of the six-minute walking test and the results of their digit measurements. Independent Samples T-Test was used to determine the correlation between the prevalence of longer 4th digit and six-minute walking test results.Results: The data obtained from the test results of the students, that were grouped regarding digit ratio, were statistically evaluated. With the results of the six-minute walking test, students that have lower digit ratio walked 593.87 ± 73.2 meters while students with higher digit ratio walked 584.17 ± 71 meters showing us that there is not a significant relationship between cardiovascular capacity and digit ratio.Conclusion: With the gathered information and results, it is seen that there is not a positive relationship between digit ratio and cardiovascular capacity. In conclusion it can be said that digit ratio does not have a beneficial effect on a persons cardiovascular capacity. Usage of digit ratio as a prenatal hormone exposure has been increasing, and extensive studies in physiological and psychological conditions in humans have been correlated with digit ratio, including athletic ability, fertility, social behaviors, sex-biased diseases, and sexual orientatio

Crónica sobre el Congreso de la IVR "Dignidad, Democracia, Diversidad" - Lucerna, Suiza 2019

Entre los días 8 y 12 de julio de 2019 se celebró el Congreso de la IVR en la Universidad de Lucerna, Suiza, certamen mundial dedicado a la discusión y debate sobre diversos temas de la filosofía del derecho, la teoría del derecho, y la filosofía social. Por vez primera, además, el Congreso albergó un special workshop sobre (Legal) Animal Rights.Between July 8 and 12, 2019, the IVR Congress was held at the University of Lucerne, Switzerland, a world contest dedicated to the discussion and debate on various topics of the philosophy of law, the theory of law, and social philosophy. For the first time, in addition, the Congress hosted a special workshop on (Legal) Animal Rights

The frequency of Duchenne muscular dystrophy/Becker muscular dystrophy and Pompe disease in children with isolated transaminase elevation: results from the observational VICTORIA study

IntroductionElevated transaminases and/or creatine phosphokinase can indicate underlying muscle disease. Therefore, this study aims to determine the frequency of Duchenne muscular dystrophy/Becker muscular dystrophy (DMD/BMD) in male children and Pompe disease (PD) in male and female children with isolated hypertransaminasemia.MethodsThis multi-center, prospective study enrolled patients aged 3–216 months with serum alanine transaminase (ALT) and/or aspartate transaminase (AST) levels >2× the upper limit of normal (ULN) for ≥3 months. Patients with a known history of liver or muscle disease or physical examination findings suggestive of liver disease were excluded. Patients were screened for creatinine phosphokinase (CPK) levels, and molecular genetic tests for DMD/BMD in male patients and enzyme analysis for PD in male and female patients with elevated CPK levels were performed. Genetic analyses confirmed PD. Demographic, clinical, and laboratory characteristics of the patients were analyzed.ResultsOverall, 589 patients [66.8% male, mean age of 63.4 months (standard deviation: 60.5)] were included. In total, 251 patients (188 male and 63 female) had CPK levels above the ULN. Of the patients assessed, 47% (85/182) of male patients were diagnosed with DMD/BMD and 1% (3/228) of male and female patients were diagnosed with PD. The median ALT, AST, and CPK levels were statistically significantly higher, and the questioned neurological symptoms and previously unnoticed examination findings were more common in DMD/BMD patients than those without DMD/BMD or PD (p < 0.001).DiscussionQuestioning neurological symptoms, conducting a complete physical examination, and testing for CPK levels in patients with isolated hypertransaminasemia will prevent costly and time-consuming investigations for liver diseases and will lead to the diagnosis of occult neuromuscular diseases. Trial RegistrationClinicaltrials.gov NCT04120168

Subject taught by blog epigenetic skill effects of self- regulation

Bu çalışmanın amacı, biyoloji öğretmen adaylarının biliş üstü öz düzenleme ve davranış açısından kendi öğrenme süreçlerine aktif olarak katılma becerilerini araştırmaktır. Öz düzenleme yapabilen öğretmen adaylarının kendi çabalarıyla öğrenebilecekleri ve öğretebilecekleri düşünülmektedir. Bu çalışmayla az bilinen Epigenetik konusunun öz düzenlemeye dayalı blog uygulamasıyla işlenmesinin Biyoloji öğretmen adaylarının öz düzenleme becerileri ve başarıları üzerine etkisi araştırılmıştır. Araştırma, tek gruplu ön test-son test araştırma deseni olarak düzenlenmiştir. Araştırma kapsamında, uzman görüşleri doğrultusunda Epigenetik konusuyla ilgili altı makaleden oluşan öz düzenlemeye uygun bir blog ortamı hazırlanmıştır. . Araştırmada öğrencilerin biyoloji öz düzenleme becerilerini tespit etmek için Öğrenmede Güdüsel Stratejiler Ölçeği'; Epigenetik konusundaki görüşlerini almak için Epigenetikle İlgili Görüş Anketi'; blog yoluyla öğretimle ilgili görüşlerini almak için Blog Yoluyla Öğretimle İlgili Görüş Anketi'; Epigenetik konusundaki bilgi seviyelerini tespit etmek için Epigenetik Bilgi Testi' kullanılmıştır. Epigenetik Bilgi Testi'nin geçerlik ve güvenirlik analizi için 2012-2013 eğitim-öğretim yılı Güz Dönemi'nde pilot uygulama yapılmış, başarı testi blogla örtüşecek şekilde hazırlanmıştır. Öğretmen adaylarının öz düzenleme becerilerini geliştirebilmek için blog süresince dolduracakları Çalışma Zamanını Kontrol Formu hazırlanmıştır. Uygulama grubu olarak Biyoloji Öğretmenliği 1. sınıf (N=29) ve 4. sınıf (N=20) öğrencileri seçilmiştir. Gruplara ön test olarak Öğrenmede Güdüsel Stratejiler Ölçeği' uygulandıktan sonra 3 hafta süreyle Epigenetikle ilgili olarak hazırlanan altı makale belirli aralıklarla blogta yayınlanmıştır. Öğretmen adaylarının bu üç hafta içinde yazıları okumaları, yorum yapmaları ve Çalışma Zamanını Kontrol Formunu doldurmaları istenmiştir. Son test olarak da Öğrenmede Güdüsel Stratejiler Ölçeği', Epigenetik Bilgi Testi', Epigenetikle İlgili Görüş Anketi', Blog Yoluyla Öğretimle ile İlgili Görüş Anketi' uygulanmıştır. Gruplara uygulanan ön test ve son test verilerinin analiz işlemleri için SPSS 17'de yüzde ve frekans dağılımı, Kolmogrov Smirnov Testi, İlişkisiz (Bağımsız) Örneklemler için T-Testi (Independent Samples T- Test), İlişkili Örneklemler için T- Testi (Paired Samples T-Test), Tek Faktörlü ANOVA, Mann Whitney U- Testi, Kruskal Wallis H- Testi ve Wilcoxon İşaretli Sıralar Testi kullanılmıştır. Biyoloji öğretmen adaylarının Çalışma Zamanı Kontrol Formu doldurma durumu ve bloga yaptıkları yorum sayısı; öz düzenleme/ biliş üstü öz düzenleme becerileri ve Epigenetik konusundaki başarıları üzerinde istatistiksel olarak anlamlı bir fark oluşturmamıştır. Epigenetikle İlgili Görüş Anketi ve Blogla Ders İşlemeyle İlgili Görüş Anketi sonucunda öğretmen adaylarının Epigenetik konusuyla ve blog uygulamasıyla ilgili olumlu düşünceleri olduğu sonucu elde edilmiştir.The aim of this study was to assess the levels of super-cognitive self-regulation and behavior in candidate biology teachers and actively contributing in their own learning processes. The teacher-candidates who can perform self-regulation are thought to be able learn and teach by themselves. This study investigates the effect of selfregulation skills and success of candidate teachers of biology on learning the lesserknown subject of epigenetics. The research was designed in a single group and with a pre-test. For research purposes, a blog page was prepared on the subject of epigenetics in the light of expert opinions and 6 scientific articles related to the subject. On the present study, Scale for Motivational Strategies in Learning was used to assess self-regulation skills; Scale on Opinions Related to Epigenetics was used to get subjects opinions on epigenetics; Questionnaire on blog based teaching was used to get student's opinions on learning by using blogs; Epigenetics knowledge test was used to determine the subjects level of knowledge on epigenetics. For analysis of reliability and validity of Epigenetics knowledge test, a pilot study was performed on fall semester 2012-2013 term and success tests were prepared in accordance with the blog. In order to improve the self-regulation, candidate-teachers were provided with a study-duration control chart. Subjects were selected from first grade students (N=29) and fourth grade students (N=20). Following Scale for Motivational Strategies in Learning pre-test, 6 scientific articles were published on the blog through the duration of 3 weeks. Candidate-teachers were asked to read and interpret the blog and keep records on the Study duration control form. Lastly, Scale on Opinions Related to Epigenetics; Questionnaire on blog based teaching; Epigenetics knowledge test were performed. The results of the pre-tests end test questionnaires were assessed via SPSS 17 for percentage and frequency, Kolmogorov-Smirnov tests were used for distribution of percentage and number of persons; independent sample T-tests were used for idependent samples; paired sample T-tests, one-way ANOVA, Mann-Whitney U test, Kruskal Wallis H-test Wilcoxon Tests were utilized for dependant samples. The results of Study duration control form and the amount of comments on the blog by each student, have yielded no statistically significant difference regarding selfregulation/ super-cognitive self-regulation skills in learning epigenetics. Scale on Opinions Related to Epigenetics and Questionnaire on blog based teaching has revealed that candidate-teachers had positive opinions on subject of epigenetics and use of blogs

AR-GE faaliyetlerine ilişkin teşvikler ve AR-GE giderlerinin UMS-TMS kapsamında mali tablolara yansıtılması

Anahtar Kelimeler: Ar-Ge Faaliyetleri, Vergisel Teşvikler, TMS 38ÖZETAR-GE FAALİYETLERİNE İLİŞKİN TEŞVİKLER VE AR-GE GİDERLERİNİN UMS-TMS KAPSAMINDA MALİ TABLOLARA YANSITILMASIÜlkeler arasındaki gelişmişlik düzeyi kıyaslamasında kullanılan ölçülerden birisi de milli gelirden Ar-Ge faaliyetlerine ayrılan payların oranıdır. Bugün gelişmiş ülkeler arasında sayılan, dünya ekonomisine ve ticaretine yön veren ülkelerin Ar-Ge faaliyetlerine ayırdıkları kaynaklar yadsınamaz büyüklüklere ulaşmıştır. İşte bu aşamada Ar-Ge faaliyetlerine ayrılan kaynakların büyüklüğü hem ülkelerin gelişmişlik düzeyini göstermekte hem de ülkelerin gelişme yolundaki itici kuvveti olmaktadır. Ar-Ge faaliyetlerine daha fazla kaynak ayırmak katma değeri daha yüksek ürünler elde etmeyi veya aynı ürünü daha az maliyetler ile üretmeyi sağlamaktadır. Bu nedenle tüm ülkelerde Ar-Ge faaliyeti ve projelerinin teşviki ve Ar-Ge faaliyetlerine ayrılan kaynakların arttırılması amacıyla bir takım vergisel indirim ve kolaylıklar sağlanmaktadır. Ayrıca işletmelerin mali tablolarında ciddi bir konumda bulunan Ar-Ge harcamalarının işletmeler tarafından farklı biçimlerde kaydedilmesi, işletmeyle ilgilenen tarafların yanlış ve tutarsız bilgilendirilmelerine yol açacağından, dünyada ve Türkiye’de bu konuyla ilgili düzenlemeler getirilerek yapılacak farklı uygulamalar bir standart altına alınmaya çalışılmaktadır.Bu çalışma ile Türkiye’de Ar-Ge faaliyetlerine yönelik olarak uygulanan vergisel teşvikler incelenmiş, Ar-Ge giderlerinin Uluslararası Muhasebe Standartları ve Türkiye Muhasebe Standartları kapsamında mali tablolara alınması değerlendirilmiştir. Keywords: Research and Development Activities, Tax Incentives, IAS 38ABSTRACTINCENTIVES FOR RESEARCH AND DEVELOPMENT (R&D) ACTIVITIES AND TRANSFERING OF R&D EXPENDITURES INTO THE FINANCIAL TABLES COMPLIED WITH INTERNATIONAL ACCOUNTING STANDARTS (IAS) – TURKISH ACCOUNTING STANDARTS (TMS)One of the criteria, used in the comparison of the level of development among the countries is the rate of shares, allocated for R&D activities. The resources that the countries, deemed to have taken place among the developed countries and directing the world economy in this respect, allocate for the R&D activities from the national income have already reached undeniable growths. At this very stage, the growth of the sources, allocated for the R&D activities, indicates the level of development of the countries on the one hand and becomes a driving force in the development path of the countries on the other. The allocation of further resources for the R&D activities ensures the obtainment of products having higher added value or production of the same product with lower costs. As a consequence, various numbers of tax incentives and eases are provided in order to encourage the R&D activities and their projects and increase the sources, allocated for the R&D activities in all countries. Furthermore, since the entry of the R&D expenses that has a serious status in the financial tables of enterprises in a different manner may cause the parties, interested in the enterprise in question, to acquire wrong and inconsistent information, the different applications due to be made in this context by bringing various arrangements with relation to the subject matter pertaining thereto in Turkey and throughout the world are tried to be taken under a standard. By means of this study, the tax incentives that are applied with relation to the R&D activities in Turkey have been examined and the inclusion of the R&D activities into the financial tables within the scope of the International Accounting Standards and Turkish Accounting Standards is evaluated accordingly