THE ACTIVITIES OF TURKISH ACCOUNTING STANDARDS BOARD (TASB) FOR IMPROVING THE QUALITY OF THE FINANCIAL KNOWLEDGE AND GENERAL VIEW ON TURKISH FINANCIAL REPORTING STANDARDS (TFRS)

Nowadays, an extremely fast developments are faced, in every field. The increase on international business activities, investment decisions, and pace of transformation in capital markets which are affected by the technological development, requires financial data to be presented in one common language. Therefore, there has been a vast increase in the effort to adopt financial accounting and reporting standarts, in all over the world. In establishing standarts for accounting and financial reporting, besides the aim for adoptation in world scale, a concern for higher quality has taken part. Setting standards increases the quality of the financial information which is the content of financial reporting. There is a worldwide tendency towards a single global set in accounting. With this objective, International Accounting Standards (IAS) and International Financial Reporting Standarts (IFRS) has been published by International Accounting Standards Board (IASB). In order to adopt to these set of standards, Turkish Accounting Standards Board (TASB) has been formed, on 18 December 1999. The Board effective from 07 March 2002, has taken the responsibility to comply with international accounting standards. With this intention, Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) has started to be publishe

Relationship between intracellular pathogens Toxoplasma gondii and Borrelia burgdorferi infections and migraine

Aim: In this study, the serological values of our patients followed up with a diagnosis of migraine were compared with the results of healthy controls in terms of possible association with intracellular pathogens, Toxoplasma gondii and Borrelia burgdorferi. Methods: Fifty patients with migraine, randomly selected among migraine patients without any additional disease, who applied to Bolu Abant Izzet Baysal Training and Research Hospital between January 1, 2015 and August 31, 2019 were included in the study. Fifty subjects without headache were included as control group. The history of infectious diseases of the patient and control groups (Toxoplasma gondii, Borrelia burgdorferi- causing Lyme disease) was determined by serological diagnostic methods. Results: The study group consisted of 64 women with a mean age of 45.5±13.1 (15-76) years. Migraine and control groups were found to be similar in terms of age (p=0.059) and gender (p=0.211) distributions. The frequency of Toxoplasma gondii positivity in the migraine group was 28% (n=14) and 10% (n=5) in the control group. The frequency of Lyme was 19.6% (n=11) in the migraine group and 14.3% (n=8) in the control group. The frequency of Toxoplasma gondii positivity was statistically significantly higher in the migraine group (p=0.022), while the frequency of Lyme was found to be similar in the migraine and control groups (p=0.450). Conclusion: The results of our study suggest that there are statistically significant differences between migraine and control groups only in terms of Toxoplasma gondii positivity rates, not Lyme. However, we believe that larger sample studies are needed to determine the detailed relationship between migraine and Toxoplasma gondii infection

Percepcija epilepsije u Turskoj u svjetlu dvaju gradova

The aim of this study was to investigate the perception of epilepsy in Turkey, from west to east, in Kutahya and Yuksekova, two cities of different sociocultural and ethnic status. This was a retrospective comparison study which evaluated the results of two prior studies investigating stigmatization of patients diagnosed with epilepsy and their first-degree relatives in two different cities of Turkey, Kutahya and Yuksekova. The Survey of Epileptic Patient Relatives on the Knowledge, Attitudes, and Behavior Regarding the Disorder was used and included questions on descriptive characteristics, familiarity with epilepsy, attitudes toward epilepsy, and understanding of epilepsy. Data collected by use of the SPSS 15.0 software were analyzed with χ2-test. In Yuksekova group, 88.5% of first-degree relatives of people with epilepsy felt primarily fear when they heard the diagnosis of epilepsy in their relatives; in Kutahya group, the respective rate was 19.1% (p<0.05). The number of participants who objected their child marrying someone with epilepsy was significantly higher in Yuksekova group (p<0.05); however, if married, the Yuksekova group significantly stated that they should have a baby, revealing the importance of children as an indicator of power and dignity in the eastern region of Turkey (p<0.05). Although understanding of epilepsy was favorable, educating the community about epilepsy and personal contacts are the major strategies against epileptic stigmatization.Cilj istraživanja bio je ispitati percepciju epilepsije u Turskoj, od zapada do istoka, u gradovima Kutahya i Yuksekova različitog sociokulturalnog i etničkog statusa. Istraživanje je provedeno kao retrospektivna, usporedbena studija u kojoj su se procjenjivali rezultati dviju prethodnih studija koje su ispitivale stigmatizaciju bolesnika s dijagnosticiranom epilepsijom i njihovih srodnika prvog stupnja u dva različita turska grada, Kutahya i Yuksekova. Primijenjeno je anketiranje rodbine epileptičnih bolesnika o znanju, stavovima i ponašanju u odnosu na bolest, a obuhvaćena su pitanja o deskriptivnim značajkama, poznavanju epilepsije, stavovima prema epilepsiji i razumijevanju epilepsije. Podaci prikupljeni uz pomoć statističkog programa SPSS 15.0 analizirani su primjenom χ2-testa. U skupini Yuksekova 88,5% srodnika prvog stupnja osoba s epilepsijom osjetilo je prvenstveno strah kad su čuli za dijagnozu epilepsije postavljenu kod njihovih rođaka, dok je u skupini Kutahya taj postotak bio 19,1% (p<0,05). Broj sudionika koji su svom djetetu zamjerali sklapanje braka s nekim tko boluje od epilepsije bio je značajno viši u skupini Yuksekova (p<0,05). No kad je takav brak već sklopljen, značajan broj sudionika skupine Yuksekova ustvrdio je kako bi oni trebali imati djecu, što ukazuje na važnost djece u istočnom dijelu Turske kao pokazatelja snage i dostojanstva (p<0,05). Iako se razumijevanje epilepsije pokazalo povoljnim, izobrazba lokalne zajednice o epilepsiji i osobni kontakti glavne su strategije protiv stigmatiziranja osoba s epilepsijom

Metal-free restorations: esthetic considerations, treatment planning, preparation, manufacturing, luting, and followup

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HDAC inhibitors, MS-275 and salermide, potentiates the anticancer effect of EF24 in human pancreatic cancer cells

Histone deacetylases (HDACs) play a major role in the regulation of chromatin structure and gene expression by changing acetylation status of histone and non-histone proteins. MS-275 (entinostat, MS) is a well-known benzamide-based HDACI and Salermide (SAL), a reverse amide compound HDACI, have antiproliferative effects on several human cancer cells. In this study, we aimed to investigate the effects of HDACIs (MS and SAL) alone and/or combined use with EF24 (EF), a novel synthetic curcumin analog, on human pancreatic cancer cell line (BxPC-3). In vitro, BxPC-3 cells were exposed to varying concentrations of MS, SAL with or without EF, and their effects on cell viability, acetylated Histone H3 and H4 levels, cytotoxicity, and cleaved caspase 3 levels, and cell cycle distribution were measured. The viability of BxPC-3 cells decreased significantly after treatment with EF, MS and SAL treatments. MS and SAL treatment increased the acetylation of histone H3 and H4 in a dose dependent manner. MS and SAL alone or combined with EF were increased the number of cells in G1 phase. In addition, treatment with agents significantly decreased the ratio of cell in G2/M phase. There were significant dose-dependent increases at cleaved Caspase 3 levels after MS treatment but not after SAL treatment. Our results showed that HDAC inhibitors (MS and SAL), when combined with EF, may effectively reduce pancreatic cancer cell (BxPC-3) progression and stop the cell cycle at G1 phase. Further molecular analyses are needed to understand the fundamental molecular consequences of HDAC inhibition in pancreas cancer cells

Effect of Potassium Aluminum Sulfate Application on the Viability of Fibroblasts on a CAD-CAM Feldspathic Ceramic before and after Thermocycling.

Potassium aluminum sulfate (alum) is a known adjuvant, which has been used as a mordant in textile industry for color fixation. This material has potential to be incorporated into dentistry for color stability, yet its toxicity first needs to be evaluated. The present study aimed to evaluate the cytotoxic potential of potassium aluminum sulfate (alum) on fibroblasts when applied onto feldspathic ceramic before and after thermocycling. Forty-eight feldspathic ceramic specimens were divided into four groups (FC: no alum application or thermocycling; FCT: thermocycling without alum application; FA: alum application without thermocycling; FAT: alum application and thermocycling) (n = 12). Cell viability was assessed by using a tetrazolium salt 3-[4,5-dimethylthiazol-2-yl]-2,5-diphnyltetrazolium bromide assay at 24 and 72 h, and cell cultures without any ceramic specimens served as control (C). One sample from each material group was further analyzed with energy dispersive X-ray spectroscopy (EDX). Cell viability at different time intervals within each group was analyzed with Friedman tests, while Kruskal-Wallis tests were used to compare the test groups within each time interval. Pairwise comparisons were further resolved by using Wilcoxon tests (a = 0.05). C had lower (p = 0.01) and FA had higher (p = 0.019) cell viability after 72 h. After 24 h, the highest cell viability was observed in C (p ≤ 0.036). After 72 h, the differences between C and FA, C and FAT, FC and FA, and FCT and FAT were nonsignificant (p &gt; 0.05). Cell viability was not affected by alum application or thermocycling at any time interval (p ≥ 0.631). EDX analysis showed an increase in potassium concentration in FA and FAT when compared with FC and FCT. Regardless of the time interval, alum application onto feldspathic ceramic and thermocycling did not influence the cell viability

Volunteer Surgical Camp at Gombe Hospital in Uganda

Background: The Islamic University Habib Medical School in Uganda (IUIU), in collaboration with Doctors Worldwide (DWW) from Turkey, organized a surgical camp in April 2014. In this camp, different types of hernia repair, among other general surgical procedures were conducted. The target population was the population within the Gombe hospital serving districts.Methods: The defined area for the surgical camp was Butambala and neighboring districts including Mpigi; Gomba, Mityana, and parts of Wakiso district. The IUIU team and Gombe hospital team were respectful to the sensitivities of the community, district and government officials. The surgical team composed of 4 surgeons (three from DWW-Turkey and one from Uganda), 3 Anesthesiologists, (two from DWW-Turkey and one from Uganda), 2 nurses and 2 intern doctor, (one from DWW-Turkey and one from Uganda).Results: The total number of patients operated was 115; however the total number of operations performed was 130. One hundred and fourteen operations were different types of hernia repair. The ages of hernia patients ranged between 1 and 80 years (mean±SD is 27.46±24.55). Hemoglobin values ranged between 9.2 and 17 (mean±SD is 12.5±1.48). Only two (1.8%) of 114 hernia patients had positive results on HIV serology. Sixteen patients underwent circumcision. Of those, only two (12.5%) patients had positive results on HIV serology.Conclusion: Hernia is a common surgical problem in all age groups. It is more common in men. In addition to the operations conducted, the need for surgery for 187 patients was detected. This condition shows that the hernia operation is commonly accepted as a negligible condition.Keywords: Global surgery; Provincial; Hernia; World Wide Doctors; Ugand

Ardahan province perception of city brand: A field study on Ardahan University students

Hazırlanan araştırmanın amacı, Ardahan iline olan (turist, yatırımcı, öğrenci, emekli) talebini arttırmak için şehrin mevcut algısını ölçerek konumlandırma ve pazarlama stratejileri geliştirmektir. Araştırmanın alt amacı şehir markalaşması sürecinde yerel değerlerin tanıtılması ve Ardahan Üniversitesi öğrencilerinin Ardahan ili için marka şehir algılarının ölçülmesidir. Bu amaçla öğrencilerin, şehrin imaj unsurlarına, şehrin marka kişiliğine ve şehir yönetiminden beklentilerine yönelik algıları ölçülmüştür. Çalışmada veri toplama yöntemi olarak anket yöntemi kullanılmıştır. Toplamda uygulanan anket formlarından 340 tanesi araştırma için analize tabi tutulmuştur. Araştırma kapsamında zaman ve maliyet kısıtlarından dolayı sadece Ardahan Üniversitesi İktisadi ve İdari Bilimler Fakültesi öğrencilerine anket uygulanmıştır. Araştırma sonucunda Ardahan şehrinin marka şehir algısının düşük oluğuna buna karşın özellikle kış turizmi açısından yüksek bir marka potansiyeline sahip olduğuna ulaşılmıştır. The aim of the research, which is the province of Ardahan (tourists, investors, students, pensioners) is to increase the demand for positioning and marketing strategies by measuring the current perception. Second aim of the research is the introduction of local values in the process of city branding and measureing Ardahan University students brand perceptions of the city. For this purpose, the students in the city's image elements of the brand personality and perceptions of the expectations of the city administration was measured. As data collection methods in the study survey method was used. Of the total administered questionnaire to survey 340 of them were subjected to analysis. Within this research, just because of time and cost constraints surveys Ardahan University Faculty of Economics and Administrative Sciences students were applied. Because of Lower groove of the brand perception of cities in Ardahan in terms of research results were achieved while especially winter tourism brand that has a high potential