THE IMPORTANCE OF FINANCIAL REPORTING DURING PRIVATIZATION: TURKISH CASE

Privatization has been on a lot of countries’ agenda, especially for the emergingcountries for a long time. In Turkey, as an emerging country, privatization plan has been a veryhigh priority among the State Budget income items for three decades. To identify and to explore theaccounting role in privatization is the critical issue for the countries under privatization process. Inthis study, the importance of financial reporting during privatization process is examined. Theoverall responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the effective and efficient use of capital funds. Therefore, without asound accountancy framework, the privatization process would not generate the desired long termeconomic, social, and financial development results. Therefore, we analyzed the period of Turkishprivatization experience by underlying the importance of financial reporting in this process. Forthis purpose, in the first part of the study, we defined the privatization and argued the positive andnegative opinions about it. In the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting developments whichmay effects privatization in Turkey. In the fourth part, we summarized the implementation ofprivatization in Turkey. Then, we mentioned the key issues in privatization process for emergingeconomies. Based on the Turkey’s privatization practices, financial reporting has a very importantrole in the SOE’s privatization process. In our point of view, since accounting has an importantrole in privatization, this role takes place before, during and also after the privatization. It shouldbe taken into consideration that the main objective of privatization is not only to privatize SOE’s,but also keep the sustainability of privatized SOE’s. While privatization creates sources for newinvestments of the governments, it should support the effectiveness and economics of goods andservices in the area of privatization. So the sustainability of privatized companies is very importantas well as their sales. All of the above purposes can be controlled by solely accounting.privatization, accounting, financial reporting, emerging economies, state owned enterprises

Vapocoolant spray for intravenous cannulation pain: a Prospective, randomized controlled trial

Introduction: Peripheral intravenous (IV) cannulation are routine procedures in emergency department (ED) admissions. Vapocoolant sprays have a potential advantage over other topical agents.We aimed to see how effective vapocoolant spray was in reducing pain during intravenous cannulation versus a control group in this study. Materials and Methods: This is a prospective, randomized control study consisting of patients who were admitted to the ED. The study included patients aged 18 and over who applied to the ED and had IV cannulation. The patients were divided into 2 groups as control and vapocoolant spray groups. Age, gender, and dominant hand status of all patient groups were recorded. Side effects were observed after the application. The Visual Analogue Scale (VAS), which is the most widely used scale to measure pain, was used. Results: 206 individuals were randomized. The mean age of the vapocoolant spray group was 46.40±16.44 years, while it was 46.75±17.49 years for the control group. The vapocoolant spray group was found to have significantly lower mean VAS values during IV cannulation than the control group (1.47±1.32 vs. 3.97±1.97 p<0.001). It was found that the vapocoolant spray-applied group had a significantly lower percentage in terms of moderate pain (VAS>3 cm) compared to the control group (7.8% vs 58.3%, p<0.001). Besides, the percentage of severe pain (VAS>5.4 cm) in the spray-applied group was found to be significantly lower than the control group (1% vs. 20.4%, p<0.001). Conclusion: The vapocoolant spray can be used effectively to mitigate the pain associated with the pre-IV cannulation procedure and can be an alternative method for reducing pain in emergency departments

Dune plant diversity of Gönen delta, threat factors and solution suggestions

Bu çalışmanın amacı, Gönen deltasındaki kıyı kumul bitkilerini ve bu alanlardaki çevre sorunlarını tespit etmektir. Ayrıca, kumul alanlardaki bitki çeşitliliğini tehdit eden faktörlere çözüm önerileri sunmaktır. Floristik çalışmalar sonucunda alanda; 32 familyaya ait 81 cins ve 89 takson tespit edilmiştir. Bölgedeki kumul alanların karakteristik florasında Asteraceae, Brassicaceae, Amaranthaceae ve Apiaceae familyaları ağırlıktadır. Cakile maritima, Kali turgida ve Atriplex portulacoides neredeyse bütün araştırma alanlarına yayılmış durumdadırlar. Sahada yapılan floristik ve ekolojik gözlemler sonucunda, kumul türlerin yayılış alanlarındaki tehdit faktörleri belirlenmiştir. Sanayi ve kanalizasyon sularının arıtılmadan akarsu ve denize akıtılması, tarımsal faaliyetler ve kıyılardan kum alımı gibi çeşitli nedenler kumul alanların hızla kirlenmesine yol açmaktadır. Bölgedeki dericilik sektörü su kaynaklarına ve kumul alanlara en önemli zararı veren faaliyetlerdendir. Kumul bitki türlerinden özellikle Pancratium maritimum soğanlarının halk tarafından toplanıyor olması ve yayılış alanındaki habitat bozulmaları bu türün popülasyonlarını oldukça düşürmüştür. Bölgedeki ekolojik sorunların temelinde denetimsizlik ve bilinçsizlik yer almaktadır. Bu nedenle, ekolojik planlama sürecinde sanayicilerin ve bölge halkının da bilinçlendirilmesi önemlidir.The aim of this study is to determine coastal dune plants in Gönen delta and environmental problems in these areas. In addition, it offers solutions to the factors that threaten plant diversity in dune areas. As a result of floristic studies were determined 81 genera and 89 taxa belonging to 32 families. Asteraceae, Brassicaceae, Amaranthaceae and Apiaceae families are predominant in the flora of the region. Cakile maritima, Kali turgida and Atriplex portulacoides are spread over almost all research areas. As a result of floristic and ecological observations conducted in the field, the threat factors in the distribution areas of the dune species were determined. Various reasons as drained into river and sea without the purified of industrial and sewage waters, agricultural activities and carried of sand from the coasts lead to rapid pollution of the dune areas. The leather industry in the region is one of the most important damages to the water resources and dune areas. Bulbs of Pancratium maritimum gathered from local people and the habitat disturbances in the distribution area, this species populations were greatly reduced. Ecological problems in the region are based on uncontrollability and unconsciousness. Therefore, it is important to raise awareness of industrialists and local people in the ecological planning process

Attitudes of non-physician health workers working in the Emergency Department towards euthanasia, death, and the terminally patient

Aim: The use of the right to die in the center of the individual's own decision is called euthanasia. This decision, was evaluated from legal, religious, and medical perspectives. In different countries applied euthanasia, which can be performed actively or passively. In our study, we planned to investigate the perspectives of healthcare professionals working in the emergency department about euthanasia and their thoughts on diseases that can be applied to euthanasia. Material and methods: A survey was conducted from June to October 2022 on non-physician health workers working in the Emergency department. A questionnaire including demographic data, professional knowledge, and Attitude Scale towards Euthanasia, Death, and the Terminally Patient was administered to the healthcare professionals who agreed to participate in the study. The obtained data were analyzed. Results: In the study, the feedback of 60 participants, 37 of whom were women, was evaluated. The mean age of the entrants was found to be 39.07±10.11 years. 60% of the participants had received cardiopulmonary resuscitation training in the past year. 70% of the participants stated that they could be euthanized for coma, 38.33% for severe disability, and 36.67% for severe and incurable neurological diseases. Conclusion: In the process of euthanasia, which does not have a legal infrastructure in our country, different perspectives are seen from different departments of health services. Key words: emergency department, euthanasia, non-health worker

Datura Stramonium Intoxication: Report of a Case with Psychiatric Symptoms

ABSTRACT Datura stramonium intoxication: report of a case with psychiatric symptoms Delirium is a common neuropsychiatric syndrome and is often caused by metabolic, systemic disorders and drug or poison intoxication. Though hallucinations, delusions and agitation are sometimes present, the symptoms of delirium are clinically distinct from those induced by other psychiatric disorders. Datura stramonium is a hallucinogenic plant which is a member of belladona alkaloids. The toxic effects of Datura stramonium most often include visual and auditory hallucinations, confusion and agitation. We report a patient who was poisoned with Datura stramonium and presented to the emergency department with psychiatric symptoms. Key words: Intoxication, psychosis, delirium ÖZET Datura stramonium zehirlenmesi: Psikiyatrik belirtilerle başvuran olgu Deliryum, pek çok sistemik hastalık ve metabolizma bozukluklarının yanı sıra, ilaç ya da maddelerin toksik etkisi sonucu da oluşabilir. Hastada sanrılar, varsanılar ve ajitasyon gibi birçok psikiyatrik belirti ve bulgu tespit edilebileceğinden, sıklıkla diğer psikiyatrik bozukluklarla karışabilir. Datura stramonium belladona alkaloid ailesinin bir üye-si olan hallüsinojenik bir bitkidir ve yüksek doz alınması durumunda görsel ve işitsel hallüsinasyonlar, ajitasyon ve deliryuma sebep olabilir. Biz bu olgu sunumunda, acil servise "akut psikoz ve demans" ön tanılarıyla sevk edilen ve Datura stramonium alımına bağlı oluştuğu tespit edilen bir deliryum vakasını tartışmayı amaçladık

Discovery of a small molecule that selectively destabilizes Cryptochrome 1 and enhances life span in p53 knockout mice

Cryptochromes are negative transcriptional regulators of the circadian clock in mammals. It is not clear how reducing the level of endogenous CRY1 in mammals will affect circadian rhythm and the relation of such a decrease with apoptosis. Here, we discovered a molecule (M47) that destabilizes Cryptochrome 1 (CRY1) both in vitro and in vivo. The M47 selectively enhanced the degradation rate of CRY1 by increasing its ubiquitination and resulted in increasing the circadian period length of U2OS Bmal1-dLuc cells. In addition, subcellular fractionation studies from mice liver indicated that M47 increased degradation of the CRY1 in the nucleus. Furthermore, M47-mediated CRY1 reduction enhanced oxaliplatin-induced apoptosis in Ras-transformed p53 null fibroblast cells. Systemic repetitive administration of M47 increased the median lifespan of p53−/− mice by ~25%. Collectively our data suggest that M47 is a promising molecule to treat forms of cancer depending on the p53 mutation

Performance in the health establishment: As an example of an official hospital

Yüksek Lisans TeziSağlık hizmetleri, bireysel ve toplumsal sağlığın sağlanmasını ve korunmasını sağlayan hizmet ve sunumlardır. Sağlık hizmetlerini, diğer hizmetlerden farlı kılan en belirgin yan; sağlık hizmetlerinin insan temelli olması ve insana sunulmasıdır. Bunun bireysel ya da toplumsal olması farklılık meydana getirmez. Bununla beraber, diğer bütün hizmetlerde söz konusu olan verimlilik, kârlılık ve sürdürülebilirlilik sağlık hizmetleri için de geçerlidir. Hatta bu noktada, sağlık hizmetini sunanların diğer sektörlerde hizmet sunanlara göre çok daha fazla ve çok daha geniş yetkileri ve çok daha fazla büyük sorumlulukları vardır. Bu yetki ve sorumluluk fazlalığını meydana getiren nokta, sağlık hizmetinin özünde var olan, hizmeti alanın o hizmeti sunana göre bilgi ve donanıma sahip olmamasıdır. Sağlıkla ilgili olarak, her ülke sağlık hizmetlerinin sunumunda kendine has uygulama ve standartlar oluşturma çabası içinde olmuştur. Bu kendine has uygulama nedenleri arasında her ülkenin farklı sağlık alt yapısına sahip olması, her ülkenin az da olsa farklı sağlık kültürüne sahip olması ve her ülkenin farklı ekonomik güç ve unsurlara sahip olması sayılabilir. Bu durum, sağlık hizmetlerinde Kalite, Toplam Kalite Yönetimi, Performans Yönetimi ve Performansa Dayalı Ek Ödeme Sistemi gibi uluslar arası standartlar taşıyan uygulama ve organizasyonların bir bütünlük içinde uygulanmasının çok sıkıntılı bir süreç olacağının habercisinden başka bir şey değildir. İşte Sağlık Bakanlığı, 2004 yılında başlattığı Sağlıkta Dönüşüm Projesiyle aslında böyle zorlu bir süreci başlatmıştır. Süreç, bir taraftan,Sağlıkta Kalite ve Sağlıkta Toplam Kalite Yönetimi uygulamasıyla yerleşirken diğer yandan da Performans Yönetimi ve Performansa Dayalı Ek Ödeme Sistemi yoluyla da kalıcı uygulamalar gerçekleştirmiştir. Sağlık Bakanlığı bu süreci, her aşamasında takip etmiş, gerekli olan yasal düzenlemeleri kanun düzeyinden genelge düzeyine kadar zamanında düzenleyerek hayata geçirmiştir. Sağlık Bakanlığı bu şekilde Performans Yönetimi sürecinde bir tıkanmaya meydan vermemiştir. Bu uygulamalar çerçevesinde, sağlık kurum ve kuruluşlarının, performans yönetimleri, Muayene Erişim, Hizmet Kalitesi, Memnuniyet ve Kurumsal Verimlilik başlıkları altında toplanarak Kurumsal Performansın hesabı yapılmıştır. Edirne Devlet Hastanesi, tarihi çok derinlerde olan bir sağlık kurumu olması ve birkaç yıl öncesine kadar bölge hastanesi statüsüne sahip olması itibarıyla, Sağlık Bakanlığı tarafından başlatılan Performans Yönetimi sürecine ilk günden itibaren, büyük bir gayretle katılmıştır. Bu çalışmada; Edirne Devlet Hastanesinin Performans Yönetimi sürecindeki çalışma ve uygulamaları incelenmiş, başarılı ve başarısız yanları ortaya konarak, sürecin önümüzdeki dönemlerdeki uygulamalarına katkı sağlanmak istenmiştir. Sürecin henüz uygulanmadığı 2003 yılı verileri ile sürecin uygulandığı 2007 ve 2009 yılı verileri karşılaştırılarak irdelenmiştir. Ayrıca 2007 yılı verileriyle 2009 yılı verileri de irdelenerek değerlendirilmiştir. Edirne Devlet Hastanesi, süreç içinde, Selimiye Devlet Hastanesi'ni ve Edirne Göğüs Hastalıkları Hastanesini bünyesine katmış, ISO Kalite Belgesi alarak başarının zirvesini zorlamıştır. Anahtar Kelimeler: Kalite, Toplam Kalite Yönetimi, Performans Yönetimi, Performansa Dayalı Ek Ödeme, Kurumsal Performans.AbstractHealth services are services and presents, which provide the individual and social with health and their protection. The most evident side of the health services, that is different from the other services, they are related to human being and are giving to human being. Individual or social service does not make different. However, productivity, profitability and continuity, which are the most important in the all services, are valid also in the health service. Even in this matter, the presenters of health service have the more responsibility and authority comparing to the presenters of other sectors. The point making the responsibility and the authority excess is that those who are getting service do not have knowledge and experience according to the service presenters, which should be available in the health service. Every country has the effort to form a special application and standard in the health service. Every country has at least own different health culture, and different economical power and elements, all of these can be among the causes of these special applications. The applications of organizations matching the international standards such as quality, total quality, performance management, and excess payment system depending on performance in the health services altogether as a whole is an indication of being much more trouble process. The Ministry of Health under the title Transformation Project in Health in the year of 2004 has started difficult process. The process has realized not only permanent applications with Quality in health and Total quality management in health but also Performance management and excess payment system depending on performance. The Ministry of Health has followed the process in every stage and the essential arrangements related to law were emerged in time and realized from law to circular. The Ministry of Health has not allowed any problem to be occurred during the Performance Management. In frame of these applications, The Performance Management of health establishments and institutions were gathered under the titles, Inspection communication, Service quality, Satisfaction and Institutional productivity and Institutional performance account were made. As Edirne Official Hospital has historical pass and regional hospital status since a few years ago, has attended the Performance Management started by The Ministry of Health. In this study, the works and applications of during Performance Management of Edirne Official Hospital were investigated and successful and unsuccessful sides of them were revealed, so that a contribution was provided to the process which should be applied in the coming years. The data of the year of 2003 were compared with the data belong to the years of 2007 and 2009, during the process application times and they were investigated. During the process, Selimiye Official Hospital and Edirne Breast Official Hospital were added to Edirne Official Hospital, ISO quality certificate were taken and exerted oneself to the utmost. Key words: Quality, Total quality Management, Performance Management, Excess Payment depending on Performance, Institutional Performance