DEVRALMANIN DEVRALAN İŞLETMELERİN HİSSE SENEDİ GETİRİLERİ ÜZERİNDEKI ETKİSİ: SERMAYE PİYASASI KURULU İZNİ İLE GERÇEKLEŞEN DEVRALMALARIN DEVRALAN İŞLETMELERİN HİSSE SENEDİ GETİRİ ORANLARI ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ

Birleşme, hukuki açıdan bağımsız, iki ya da daha fazla firmanın ekonomik ve hukuki yönden bütünleşmesini ifade eder. Satın alma ise, firmanın tüm aktif ve pasifleriyle birlikte satın alan firmaya devredilmesidir. Literatürde birleşme ve satın alma kavramları birbiri yerine kullanılmaktadır. Firmalar büyüme, sinerji yaratma, rekabet avantajı sağlama, çeşitlendirme, firma değerini artırma gibi nedenlerle birleşmeye yönelirler. Birleşme ve satın almalar bazı durumlarda satın alan firma hissedarları, bazı durumlarda ise satın alınan firma hissedarları lehine olmaktadır.Birleşmeden elde edilen kazanç, birleşmenin türüne ve ödeme şekline bağlı olarak da değişmektedir. Bu araştırmada, İMKB'de işlem görüp, SPK izniyle satın alma işlemi gerçekleştiren 40 firmanın halka sunulan bilgileri doğrultusunda, satın alma sonrası elde tutma anormal getirileri ve kümülatif anormal getirileri hesaplanmıştır.Firmaların satın alma sonrası anormal getirilerinin istatistiksel olarak anlamlı olmadığı sonucuna ulaşılmıştır. Ayrıca satın alan firmaların ödemede kullandığı dört yöntemin; satın alma sonrası 1 aylık, 3 aylık, 6 aylık, 1 yıllık ve 2 yıllık elde tutma anormal getiri oranları ortalamaları ve kümülatif anormal getiri oranları ortalamaları açısından bir farlılık yaratmadığı belirlenmiştir. Anormal getirileri hesaplamada kullanılan yöntemlerin de satın alma sonrası getiriler de bir farklılık yaratmadığı belirlenmiştir

The pain symptoms and mass recurrence rates after ovarian cystectomy or uni/bilateral oophorectomy procedures in patients over 40 years old with endometriosis

Objectives: To evaluate the rates of pain and mass recurrence of the patients over 40 years old with endometriosis who underwent ovarian cystectomy or uni/bilateral oophorectomy. Material and methods: A retrospective study was conducted with 98 patients undergoing laparoscopic surgery for endometriosis in a tertiary referral center between the time period July 2015 and July 2019. All the patients followed every 3 months and requested to fill the Visual Analogue Scale (VAS) for evaluation of pelvic pain and an ultrasound scan was performed. The inclusion criteria for this study were as follows, patients with ages over 40, with regular menstrual periods, and who denied hysterectomy and any postoperative hormonal medical treatments. Results: When the groups were compared in terms of age, body mass index, cyst diameter, CA-125 serum concentrations, preoperative and after surgical pelvic pain scores, mean follow up periods, postoperative hospital stay. However, each of the mean numbers of gravidity and parity were significantly higher than bilateral salpingo-oophorectomy (BSO) groups compared to the other groups (p = 0.04 and p = 0.03, respectively). The laterality, the recurrence rates, and the type of recurrence did not have a significant effect in the group comparison. Conclusions: The ovarian tissue preserving procedures could be offered for the women over 40 years old suffering from endometriosis with no significant increase in pain symptom or mass recurrence rates considering beneficial effects of estrogen on cardiovascular system, vasomotor symptoms, and bone mineral density

MDCT Findings of Denim-Sandblasting-Induced Silicosis: a cross-sectional study

<p>Abstract</p> <p>Background</p> <p>Denim sandblasting is as a novel cause of silicosis in Turkey, with reports of a recent increase in cases and fatal outcomes. We aimed to describe the radiological features of patients exposed to silica during denim sandblasting and define factors related to the development of silicosis.</p> <p>Methods</p> <p>Sixty consecutive men with a history of exposure to silica during denim sandblasting were recruited. All CT examinations were performed using a 64-row multi-detector CT (MDCT). The nodules were qualitatively and semi-quantitatively analyzed by grading nodular profusion (NP) on CT images.</p> <p>Results</p> <p>Silicosis was diagnosed radiologically in 73.3% of patients (44 of 60). The latency period (the time between initial exposure and radiological imaging) and duration of silica exposure was longer in patients diagnosed with silicosis than in those without silicosis (p < 0.05). Nodules were present in all cases with centrilobular type as the commonest (63.6%). All cases of silicosis were clinically classified as accelerated and 11.4% had progressive massive fibrosis (PMF). Mild NP lesions were the most prevalent in all six zones of the lung. The NP score was significantly correlated with the duration of silica exposure, the latency period, presence of PMF, and pleural thickening. Enlarged lymphadenopathy was present in 45.5% of patients.</p> <p>Conclusions</p> <p>The duration of exposure and the latency period are important for development of silicosis in denim sandblasters. MDCT is a useful tool in detecting findings of silicosis in workers who has silica exposure.</p

Effects of evening primrose oil and 5-fluorouracil on the healing of colonic anastomoses in rats

Aim: This study was designed to evaluate the efficacy of evening primrose oil (EPO) on colonic anastomosis. Methods: Sixty rats with colonic anastomosis were randomly divided into six groups. EPO and 5-Fluorouracil (5-FU) were administered at doses of 5 g/kg/day and 20 mg/kg/day, respectively.&nbsp; Group 1 served as sham control. The rats in Group 2 (EPO) received EPO (14 days preoperatively), in Group 3 (Extended EPO) received EPO (14 days preoperatively and 7 days postoperatively), in Group 4 (5-FU) received intraperitoneally 5-FU (5 days preoperatively), in Group 5 (5-FU+EPO) received EPO (14 days preoperatively), and 5-FU (5 days preoperatively), in Group 6 (5-FU+ extended EPO) received EPO (14 days preoperatively and 7 days postoperatively)&nbsp; and 5-FU (5 days preoperatively). Histopathological examination, bursting pressure, and hydroxyproline content were used for evaluation. Results: Significant differences were found between the Groups 1, 2, and 3 and Groups 4, 5, and 6 in bursting pressures. Polymorphonuclear leukocyte (PMNL) and lymphocyte infiltration was significantly less in group 3, compared to the control and group 2. The least PMNL infiltration was in group 6 compared to groups 4 and 5.&nbsp; The hydroxyproline level was different in group 3 compared to the control and group 2. Furthermore, groups 5 and 6 were different compared to group 4. Conclusion: EPO had favorable effects on colonic anastomosis even in groups where 5-FU was used

Beslenme ve sporun adolesan sporcularda büyüme durumuna etkisi

Bu araştırma adolesan dönemde büyüme kriterlerinden boy ve kilo persentil değerleriyle spor aktivitesi ve beslenme durumunun bağlantısını incelemek amacıyla yapılmıştır. Araştırmaya 43 kadın, 50 erkek olmak üzere 93 adölesan sporcu katılmıştır. Araştırma verileri kişisel bilgi formu ve boy kilo ölçümü yapılarak elde edilmiştir. Araştırma sonucunda elde edilen verilerin istatistiksel analizlerinde frekans, yüzde ve Ki-kare Fisher Kesinlik Testi kullanılmıştır. İstatistiksel analizlerde anlamlılık düzeyi olarak (p<0,05) değeri kabul edilmiştir. Elde edilen bulgulardan katılımcıların kendi belirledikleri bir beslenme programını uygulama durumları ile boy persetil ve kilo percentil durumları arasında istatistiksel olarak bağlantılı olduğu tespit edilmiştir (p<0,05). Haftalık antrenman sıklığı, günlük öğün sayısı ve günlük öğün atlama durumlarının ise boy ve kilo persentil durumlarıyla istatistiksel olarak bağlantılı bulunmamıştır (p<0,05). Sonuç olarak herhangi bir uzman tavsiyesine dayanmayan, bilinçsiz uygulanan diyetlerin adolesan dönemde, çocukların boy ve kilo percentil durumunu dolayısıyla büyüme ve gelişim düzeylerini olumsuz etkileyebileceği şeklinde yorumlanabilir

Turizm Meslek Lisesi Öğrencilerinin Demografik Değişkenlerine Göre Mesleki Bağlılık Düzeylerinin İncelenmesi

Bu araştırma, İstanbul’da bir Mesleki ve Teknik Anadolu Lisesinde turizm eğitimi gören ve en az bir dönem turizm sektöründe staj yapmış 11. ve 12. Sınıf öğrencilerinin demografik özelliklerine göre turizme yönelik mesleki bağlılık düzeylerini belirlemek amacıyla yapılmıştır. Öğrencilerin mesleki bağlılık düzeylerinin belirlenmesinde, Meyer ve diğerleri (1993) tarafından ortaya atılan ve Tak ve Çiftçioğlu (2009) tarafından Türkçe’ye çevrilerek güvenilirlik ve geçerlilik çalışması yapılan, “Mesleki Bağlılık Ölçeği" kullanılmıştır. Veriler, okul idaresi tarafından 2016-2017 eğitim-öğretim yılında 11. ve 12. sınıfta öğrenim gören 290 öğrenciden anket tekniği ile toplanmıştır. Man Whitney-U testi ile gerçekleştirilen hipotez testleri sonucunda, öğrencilerin cinsiyet ve en son staj yaptıkları işletme özelliklerine göre, turizm mesleğine yönelik bağlılık düzeylerinde anlamlı farklılıklar tespit edilmiştir. Ayrıca araştırma sonuçları, öğrencilerin sınıf düzeylerine göre mesleki bağlılık düzeylerinde anlamlı bir farklılık olmadığını göstermektedir

Chitin-Chitosan Yield of Freshwater Crab (Potamon potamios, Olivier 1804) Shell

In this study, freshwater crab (Potamon potamios, Olivier 1804), economically unevaluated, was used to obtain chitin-chitosan. Chitin-chitosan was extracted with standardized modified chemical method. Chitosan was extracted with demineralization, deproteinization, decoloration (chitin) and deacetylation (chitosan). Grinded shell was obtained as 60% after boiling, drying and grinding processes. Chitosan yield of crab shell was determined as 4.65% from grinded crab shell after demineralization (yield is 34.32%), deproteinization (yield is 7.25%), decoloration (yield is 6.83%) and deacetylation processes. Moreover, freshwater crab stock was estimated with catch per unit effort (CPUE) data in Eğirdir Lake for calculation of quantity of chitosan. Population size was estimated between 12.85±11.88 and 23.86±25.39 tones and freshwater crab was determined as an appropriate crustacean to obtain chitin-chitosan

Evaluation of Trastuzumab-induced early cardiac dysfunction using two-dimensional Strain Echocardiography

Abstract Aim: Trastuzumab, a chemotherapeutic agent used in the treatment of breast cancer. has been shown to induce subclinical left ventricular (LV) dysfunction during a three to six month period as evidenced by strain echocardiographic examination without any change occurring in the ejection fraction of LV. The present study evaluated the presence of subclinical LV dysfunction using strain echocardiography 1 day and 7 days after the initiation of trastuzumab therapy. Material and methods: The patients with breast cancer receiving adjuvant trastuzumab therapy underwent 2-dimensional, tissue Doppler, and strain echocardiographic examination at baseline and 1 day and 7 days after therapy. LV global longitudinal strain (GLS), global circumferential strain (GCS) values, and other echocardiographic parameters were calculated. Results: A total of 40 females, mean age 50±10 years, were evaluated. Of these patients, 97% received anthracycline and 73% received radiotherapy before the initiation of trastuzumab therapy. No change was observed in any of the echocardiographic parameters 1 day after the initiation of trastuzumab therapy (p&gt;0.05). The LV ejection fraction, tissue Doppler parameters, and GCS values did not show any changes 7 days after the initiation of therapy, whereas significant decreases were observed in GLS value (19.2±4.0% vs. 17.2±3.4, p=0.001) and systolic annular velocity of the lateral LV wall (S&apos; velocity) (10.5±3.2 vs. 8.6±2.2, p=0.002). Conclusion: Trastuzumab therapy is associated with subclinical LV dysfunction as early as 7 days after initiation of the therapy as evidenced by the decreases in GLS value of LV and systolic annular velocity of the lateral LV wall

Aortic distensibility and coronary artery bypass graft patency

<p>Abstract</p> <p>Background</p> <p>Aortic distensibility is an elasticity index of the aorta, and reflects aortic stiffness. Coronary artery disease has been found to be substantially associated with increased aortic stiffness. In this study we aimed to retrospectively analyze the association of angiographically determined aortic distensibility with the patency rates of coronary bypass grafts</p> <p>Methods</p> <p>The study was conducted in the Cardiology department of the Applied Research Centre for Health of Uludağ University. The coronary angiograms of 53 consecutive coronary bypass patients were analysed retrospectively. Aortic distensibility was calculated using the formula: 2 × (change in aortic diameter)/(diastolic aortic diameter) × (change in aortic pressure). The number of stenosed and patent bypass grafts and the patient characteristics like age, risk factors were noted.</p> <p>Results</p> <p>There were 44 male (83%) and 9 female (17%) cases. Eighteen cases had only one saphenous vein grafting. The number of cases with two, three and four saphenous grafting were 18, 11 and 1; respectively. In the control angiograms the number of cases with one, two, three and four saphenous vein graft obstruction were 15 (31.3%), 7 (14.6%), 1 (2.1%) and 1 (2.1%) respectively. The aortic distensibility did not differ in cases with and without saphenous graft occlusion (p > 0.05). Also left internal mammary artery (LIMA) graft patency was not related to the distensibility of the aorta (p > 0.05). We also evaluated the data for cut-off values of 50 and 70 mmHg of pulse pressure and did not see any significant difference between the groups in terms of saphenous or LIMA grafts.</p> <p>Conclusion</p> <p>In this study we failed to show association of angiographically determined aortic distensibility with coronary bypass graft patency in consecutive 53 patients with coronary artery bypass graft surgery (CABG).</p