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

Resident’s Satisfaction to Evaluate Residential Environment before Urban Regeneration: Kizilay Neighborhood, Izmir

Izmir-Kizilay neighborhood is one of these areas with low building construction quality and illegal interventions that has attracted the attention of municipality officials and professionals for urban regeneration. In this study, quality of the residential environment of the Izmir-Kizilay neighborhood is evaluated from the residents’ point of view. An occupant questionnaire survey is done to collect the data indwelling scale and neighborhood scale. Factors studied in building scale size are: (i) construction conditions and age of the building, (ii) architectural features, (iii) modifications done and the wish for repairs/renovation, (iv) physical condition and energy efficiency, (v) property condition.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Urban regeneration; resident satisfaction; residential environment quality; Izmir-Kızılay Neighborhoo

Comparison of the harmonic scalpel with scissors in women who experience obturator nerve injury during lymph node dissection for gynaecological malignancies

Objectives: Lymphadenectomy is crucial for accurate staging in most gynecological malignancies. Serious complications can occur during the surgery. The present study aimed to present the early and late findings associated with obturator nerve injury, which is rarely observed during lymphadenectomy but can result in serious sequela if not noticed. Material and methods: The files of the patients who underwent lymphadenectomy at our clinic between 2012 and 2018 were examined. Patients with obturator nerve incisions were identified retrospectively. Results: In total, 287 women patients underwent lymphadenectomy at our clinic between 2012 and 2018. Examination of surgical notes revealed that nine patients underwent obturator nerve incisions using a scissor or a harmonic scalpel (energy- activated ultrasonic scissors). With respect to management of obturator nerve damage, no significant difference was found between the use of a harmonic scalpel and scissors (p < 1.000) and the trendelenburg and lithotomy positions (p < 0.167). In addition, no significant difference was found between laparoscopy and laparotomy in terms of surgical type (p < 0.167). At 6 months post-operatively, sensory-motor examinations and EMG findings of the patients were completely normal. Conclusions: Surgeries performed for gynaecological malignancies have high mortality and morbidity rates. Moreover, in the event of a complication such as nerve damage during laparoscopy, successful management of the complication before the patient undergoes laparotomy allows the patient to continue benefitting from the advantages of the laparoscopy. The results of our study show that these high-risk surgeries should be performed in advanced and well-equipped medical centres by teams experienced in gynaecological oncology

THE EFFECTS OF FACE MASK USE DURING COVID-19 ON SPEECH COMPREHENSION IN GERIATRIC PATIENTS WITH HEARING LOSS WHO USE LIP-READING FOR COMMUNICATION: A PROSPECTIVE CROSS-SECTIONAL STUDY

Objective: Communication difficulties are considered the most significant consequence of hearing loss. This study aimed to determine whether surgical face masks, which have been mandatory throughout the COVID-19 pandemic, have an effect on speech comprehension scores in geriatric lip-reading patients with hearing loss and to raise awareness of the need for solutions to this problem. Materials and Method: Patients with moderate and higher sensorineural or mixed bilateral symmetrical hearing loss who stated that they lip-read to better understand during communication were included in the study. The patients’ speech comprehension scores were gathered while the audiologist wore a surgical mask and then a transparent mask, respectively. Results: Twelve (33,3%) of the patients were female, and 24 (66.7%) were male. The mean age of the patients was 66.64±1.53 years. The mean speech comprehension scores of the patients when the audiologist was wearing a surgical mask (38.25±14.33) and a transparent mask (67.81 ± 14.30), respectively, were compared. The surgical mask significantly affected speech comprehension scores, and the Cohen d value of the effect size was 2.06. As such, the surgical face mask had a great effect on these patients’ speech comprehension scores. Conclusions: In elderly lip-reading patients who suffer from hearing loss, seeing the lip movements of the speaker, especially in hospital applications, promotes more effective communication. Transparent face masks can be considered a solution. © 2022, Geriatrics Society. All rights reserved

Evaluation of coronary artery abnormalities in Williams syndrome patients using myocardial perfusion scintigraphy and CT angiography

Background: Sudden death risk in Williams syndrome (WS) patients has been shown to be 25–100 times higher than in the general population. This study aims to detect coronary artery anomalies and myocardial perfusion defects in WS patients using noninvasive diagnostic methods. Methods: This study features 38 patients diagnosed with WS. In addition to physical examination, electrocardiography, and echocardiography, computed tomography (CT) angiography and rest/dipyridamole stress technetium-99m sestamibi (99mTc-sestamibi) single photon emission computed tomography (SPECT) myocardial perfusion scintigraphy (MPS) were performed. Results: Twenty-one (55%) patients were male; 17 (45%) were female. The average patient age was 12 ± 5 years (2.5–26 years); the average follow-up period was 7.2 ± 4.2 years (6 months–18 years). Cardiovascular abnormalities were found in 89% of patients, the most common one being supravalvar aortic stenosis (SVAS). CT angiography revealed coronary anomalies in 10 (26%) patients, the most common ones being ectasia of the left main coronary artery and proximal right coronary artery as well as myocardial bridging. SVAS was present in 80% of patients with coronary artery anomalies. 99mTc-sestamibi SPECT MPS revealed findings possibly consistent with myocardial ischemia in 29% of patients, and ischemia in 7 out of 10 patients (70%) with coronary anomalies shown on CT angiography (p = 0.03). Conclusions: Coronary artery abnormalities are relatively common in WS patients and are often accompanied by SVAS. CT angiography and dipyridamole 99mTc-sestamibi SPECT MPS seem to be less invasive methods of detecting coronary artery anomalies and myocardial perfusion defects in WS patients

The interrelations of radiologic findings and mechanical ventilation in community acquired pneumonia patients admitted to the intensive care unit: a multicentre retrospective study

BACKGROUND: We evaluated patients admitted to the intensive care units with the diagnosis of community acquired pneumonia (CAP) regarding initial radiographic findings. METHODS: A multicenter retrospective study was held. Chest x ray (CXR) and computerized tomography (CT) findings and also their associations with the need of ventilator support were evaluated. RESULTS: A total of 388 patients were enrolled. Consolidation was the main finding on CXR (89%) and CT (80%) examinations. Of all, 45% had multi-lobar involvement. Bilateral involvement was found in 40% and 44% on CXR and CT respectively. Abscesses and cavitations were rarely found. The highest correlation between CT and CXR findings was observed for interstitial involvement. More than 80% of patients needed ventilator support. Noninvasive mechanical ventilation (NIV) requirement was seen to be more common in those with multi-lobar involvement on CXR as 2.4-fold and consolidation on CT as 47-fold compared with those who do not have these findings. Invasive mechanical ventilation (IMV) need increased 8-fold in patients with multi-lobar involvement on CT. CONCLUSION: CXR and CT findings correlate up to a limit in terms of interstitial involvement but not in high percentages in other findings. CAP patients who are admitted to the ICU are severe cases frequently requiring ventilator support. Initial CT and CXR findings may indicate the need for ventilator support, but the assumed ongoing real practice is important and the value of radiologic evaluation beyond clinical findings to predict the mechanical ventilation need is subject for further evaluation with large patient series

Early mobilisation in critically ill COVID-19 patients: a subanalysis of the ESICM-initiated UNITE-COVID observational study

Background Early mobilisation (EM) is an intervention that may improve the outcome of critically ill patients. There is limited data on EM in COVID-19 patients and its use during the first pandemic wave. Methods This is a pre-planned subanalysis of the ESICM UNITE-COVID, an international multicenter observational study involving critically ill COVID-19 patients in the ICU between February 15th and May 15th, 2020. We analysed variables associated with the initiation of EM (within 72 h of ICU admission) and explored the impact of EM on mortality, ICU and hospital length of stay, as well as discharge location. Statistical analyses were done using (generalised) linear mixed-effect models and ANOVAs. Results Mobilisation data from 4190 patients from 280 ICUs in 45 countries were analysed. 1114 (26.6%) of these patients received mobilisation within 72 h after ICU admission; 3076 (73.4%) did not. In our analysis of factors associated with EM, mechanical ventilation at admission (OR 0.29; 95% CI 0.25, 0.35; p = 0.001), higher age (OR 0.99; 95% CI 0.98, 1.00; p ≤ 0.001), pre-existing asthma (OR 0.84; 95% CI 0.73, 0.98; p = 0.028), and pre-existing kidney disease (OR 0.84; 95% CI 0.71, 0.99; p = 0.036) were negatively associated with the initiation of EM. EM was associated with a higher chance of being discharged home (OR 1.31; 95% CI 1.08, 1.58; p = 0.007) but was not associated with length of stay in ICU (adj. difference 0.91 days; 95% CI − 0.47, 1.37, p = 0.34) and hospital (adj. difference 1.4 days; 95% CI − 0.62, 2.35, p = 0.24) or mortality (OR 0.88; 95% CI 0.7, 1.09, p = 0.24) when adjusted for covariates. Conclusions Our findings demonstrate that a quarter of COVID-19 patients received EM. There was no association found between EM in COVID-19 patients' ICU and hospital length of stay or mortality. However, EM in COVID-19 patients was associated with increased odds of being discharged home rather than to a care facility. Trial registration ClinicalTrials.gov: NCT04836065 (retrospectively registered April 8th 2021)

Investigation of the contribution of buffalo grass to water saving as an alternative plant in green areas against heat and drought stress under Istanbul conditions

Bu araştırmanın amacı, diğer geleneksel yeşil alan bitkileri ile kıyaslandığında, kuraklık ve sıcaklık stresine karşı daha toleranslı, aynı zamanda daha az gübreleme ihtiyacı duyan manda otunun (Buffalo grass, Buchloe dactyloides) İstanbul koşullarında kısıntılı sulama şartlarında alternatif bir bitki olarak su isteğinin ve su tasarrufuna katkısı ile kalite özelliklerinin belirlenmesidir. Denemeler, 2010-2011 yılı vejetasyon periyodunda İstanbul Büyükşehir Belediyesi AĞAÇ A.Ş.'fidanlığında gerçekleştirilmiştir. Araştırma latin karesi deneme desenine göre 3 tekerrürlü olarak düzenlenmiştir. Denemenin ana konularını bitkiler (B1:Buchloe dactyloides, B2: ticari çim karışımı, B3: Buchloe dactyloides, Festuca arundinacea karışımı B4: Buchloe dactyloides, Lolium perenne karışımı) alt konularını ise sulama uygulamaları oluşturulmuştur. Araştırmada üç farklı sulama uygulanmıştır: S0: sulamasız konu, S60: buharlaşma kabında meydana gelen su kaybının %60'ı sulama suyu olarak parsellere uygulanmıştır, S120: buharlaşma kabında meydana gelen su kaybının %120'si sulama suyu olarak parsellere uygulanmıştır. Sonuç olarak Buchloe dactyloides kuraklığa dayanıklılık, renk ve tekstür açısından diğer türlere göre üstünlük sağlanmıştır. Ancak karışıma uygun olmaması, yıl içinde Kasım-Mart ayları arasında kuruması nedeni ile dezavantajlıdır. Karayolları kenarında uygulanması tavsiye edilebilir. Görünüm açısından önem arz eden ve yıl içinde hep yeşil kalması arzu edilen mekanlarda S1 konusu ile ticari çim karışımı ön plana çıkmıştır.The objective of this study was to investigate the contribution of buffalo grass (Buchloe dactyloides) to water saving under Istanbul condition as an alternative crop more tolerant to heat and drought stress and also need less fertilization in comparison to the other conventional green area plants. The trails were conducted in seedling field of AGAC A.S. of Istanbul Metropolitan Municipality. The experiment were designed according to the Latin Square with three replications. The main treatment subject was plants (B1: buffalo grass; B2: commercial grass mixture; B3: Buchloe dactyloides and Festuca arundinacea mixture; B4: Buchloe dactyloides and Lolium perenne mixture and sub treatment subject was irrigations (S0: no irrigation; S60: 60% of evaporation lost from A class pan was applied as irrigation; S120: 120 % of evaporation lost from A class pan was applied as irrigation) . As a result, buffalo grass may be considered as an alternative plant when considering its colour, texture and drought tolerant however it is not suitable for mixture and stays in dormancy during the period from November to March. It may be suggested in the sides of highways. In the places where keeping the grass all green during the whole year is desired, commercial grass mixture with S1 irrigation treatment is proposed

Social Media Usage: Experiences of Blind Users

İnternet önce bilgisayar, daha sonra tablet bilgisayar ve en sonunda da akıllı telefonlarla birlikte sosyal medyaaraçlarını da kullanarak hayatımızı iyiden iyiye çevrelemiştir. Toplumun her kesiminde internet ve sosyal medyayaygın kullanıma sahiptir. Bu araştırmada görme engelli kullanıcıların internet ve sosyal medya araçları kullanımalışkanlıklarının tespit edilip, onların hayatlarındaki önemi gösterilmeye çalışılmıştır. Bu amaç doğrultusunda,görme engelli kullanıcıların belirlenen demografik bilgileri doğrultusunda internet ve sosyal medya araçları ileilgili görüşlerini belirlemek için anket hazırlanmıştır. Bu anket formu görme engelli kullanıcılara sosyal medyaaraçları kullanılarak ulaştırılmış, veriler toplanmıştır. Çalışmada kullanılan veri toplama aracı ile Türkiye’ninfarklı şehirlerinde yaşayan ve farklı yaş gruplarından 43 görme engelli kullanıcıdan veriler elde edilmiştir.Verilerin analizinde betimleyici istatistikler kullanılmıştır. Analiz sonuçları incelendiğinde görme engellikullanıcıların internet ve sosyal medya araçlarını kullanım sıklıklarının, amaçlarının ve paylaşımlarının diğerkullanıcılarla benzerlik gösterdiği belirlenmiştir. Bununla birlikte görme engelli kullanıcıların internet ve sosyalmedya kullanım sıklıklarının cinsiyet, yaş grubu ve mezuniyet durumları arasında bir farklılık olmadığınıgöstermiştir. Ancak, internet kullanım sıklıklarına bakıldığında ilköğretim, ortaöğretim ve ön lisans mezunu olangörme engelli kullanıcıların lisans mezunlarına gore interneti daha sık kullandıkları belirlenmiştir.Internet has penetrated into our lives profoundly through computers first, followed by tablet devices and nowsocial networking sites on smartphones. Internet and social media usage have considerably increased in eachsection of the society. The purpose of this study is to investigate internet and social media usage habits of blindusers and shed light on the importance of these habits in their lives. In line with this purpose, a survey form wasdeveloped to examine internet and social media usage patterns of blind users in terms of several demographicvariables. The data draws on the survey form submitted to blind users through social media tools. A total of 43blind users with different ages who live in different cities in Turkey responded to the survey. Descriptivestatistics were employed to analyze the data set. The findings indicate that the frequencies, objectives andsharings of internet or social media usage of blind users show no differences than other users. Additionally, theresults revealed that there was no statistically significant difference between the frequency of internet and socialmedia usage of blind users and demographic characteristics, such as gender, age and levels of education.However, it has been found that blind users with secondary, high school and associate degree spend more timeon internet and social networking sites when compared to those with undergraduate degree