Functionality of Ombudsman institution in tax disputes

Ombudsman, 18. Yüzyılda ilk kez İsveç'te ortaya çıkmıştır ve 1809 yılında İsveç'te anayasal bir kimlik kazanarak kurulmuştur. Günümüzde birçok ülkede uygulanmakta olan ombudsmanlık kurumu, Türkiye'de 1980 yılından sonra çalışmalar yapılmıştır. Ülkemizde 2006 yılında kanun tasarısı çıkarılmış ancak anayasal dayanağının bulunmaması gerekçesiyle iptal edilmiştir. Türkiye'de bu müessese, 'Kamu Denetçiliği Kurumu' adı ile 2012 yılında anayasal ve yasal düzenlemeler yapılarak kurulmuştur. Kamu Denetçiliği Kurumunun amacı, kamu idarelerinin işlem ve eylemlerini insan haklarına dayalı, hukuka ve hakkaniyete uygun ve adalet anlayışı doğrultusunda araştıran, inceleyen ve tavsiyelerde bulunmak için faaliyetini sürdürmektedir. Bu bağlamda Kamu Denetçiliği Kurumunun işlevleri; 6328 sayılı Kanunu'nun 4. Maddesi gereğince; Kamu Denetçiliği Kurumu görevlerini yerine getirmek amacıyla Türkiye Büyük Millet Meclisi Başkanlığı'na bağlı bir kurumdur. Diğer ülke uygulamalarına benzer bir şekilde, bu kurum ülkemizde bağımsızlığında ve işlevinde oluşabilecek müdahalelerden kaçınmak sebebiyle yasama organına bağlı kılınmıştır. Bu çalışmada Kamu Denetçiliği Kurumunun vergi uyuşmazlığındaki işlevi nitel ve niceliksel olarak incelenmiştir.The Ombudsman emerged in Sweden for the first time in the 18th century and was established in Sweden in 1809 by gaining a constitutional identity. The ombudsman institution, which is being implemented in many countries today, has been studied in Turkey after 1980. In our country, a draft law was enacted in 2006, but it was canceled due to lack of constitutional basis. In Turkey, this institution was established under the name of "Ombudsman Institution" in 2012 by making constitutional and legal arrangements. The aim of the Ombudsman Institution is to research, examine and make recommendations about the transactions and actions of public administrations based on human rights, in accordance with the law and equity and in line with the understanding of justice. In this context, the functions of the Ombudsman Institution are; Pursuant to Article 4 of Law No. 6328; The Ombudsman Institution is an institution affiliated to the Presidency of the Turkish Grand National Assembly in order to fulfill its duties. Similar to the practices of other countries, this institution has been subordinated to the legislature in order to avoid interferences that may occur in its independence and function in our country. In this study, the function of the Ombudsman Institution in tax disputes has been examined qualitatively and quantitatively

Beliefs, attitudes, and activities of healthcare personnel about influenza and pneumococcal vaccines

Objectives: Vaccination of healthcare personnel (HCP) is an effective measure for preventing the spread of influenza among at-risk patients. This study was conducted to determine influenza vaccination rates and activities among HCP working at a tertiary healthcare setting. Methods: This study included 470 HCP (85 physicians, 134 nurses, 53 healthcare assistants, 44 paramedics, 47 medical secretaries, and 107 auxillary staff members) working at the emergency, cardiology, chest diseases, and internal medicine departments with the largest volume of patients with vaccination indication of two large university hospitals with similar medical practices and work environment. Each participant completed an anonymous questionnaire form. Results: A total of 470 HCP participated in the survey. The compliance rate of the HCP to participate in the survey was 93.6%. Of these, 26.7% had been vaccinated against influenza. Vaccination in the survey year was significantly associated with having regular influenza vaccinations (OR 48.66; 95% CI:[25.09-94.369]; P<.01); having an educational level of college or higher (OR 2.07; 95% CI:[1.03-4.15]; P<.05); being a physician (OR 4.25; 95% CI:[1.28-14.07]; P< .05); and a professional experience of more than 5 years (OR 2.02; 95%CI:[1.13-5.62]; P< .05). Physicians recommended and prescribed the influenza vaccine significantly more frequently than the pneumococcal vaccine (37.6% vs 30.6%, P = .03, 25.9% vs 17.6%, P = .001, respectively). Among all HCP, the reasons for vaccination included having the opinion that the vaccine provides a partial protection against the infection (75.2%), reduces work force loss (48.8%), reduces the rates of death and severe conditions like pneumonia (43.2%), and reduces hospitalization (40.8%). The HCP had been vaccinated to protect family members (81.6%), people around (51.2%), herself/himself (47.2%), and patients (28%) fom infection. The reasons of not getting vaccinated against influenza among HCP included fear of vaccine's adverse effects (31.0%), doubts about its efficacy (28.9%) and safety (22.3%), and lack of adequate knowledge about vaccination (16.2%). Conclusion: Our results indicated that influenza vaccination rates are low in our whole HCP sample, with physicians having a slightly better rate than other HCP. Getting regularly vaccinated, having an educational level of college or higher, being a physician, and having a professional experience of more than 5 years positively affects the rate of future vaccinations. Physicians significantly more commonly recommended and prescribed the influenza vaccine than the pneumococcal vaccine. The most important reasons for getting vaccinated included having the opinion that the vaccine provided partial protection and intending to protect family members from infection. In our whole HCP sample, the reasons of not getting vaccinated against influenza included fear of vaccine's adverse effects and doubts about its efficacy and safety. Training meetings should be held for HCPs to underscore the importance of the influenza vaccine for protection of patients against the influenza

The investigation of the plasma monocyte chemoattractant protein-1 and interleukin-1 alpha levels and the relationship between these levels and number of blood lymphocytes and monocytes in calves with foot and mouth disease

Bu çalışmada, şap hastalıklı danalarda plazma monosit kemoatraktan protein-1 (MCP-1) ve interlökin 1-a (İL-la) düzeylerinin ve bu düzeyler ile kandaki lenfosit ve monosit sayıları arasındaki ilişkilerin incelenmesi amaçlandı. Bu amaçla, 1-1.5 yaşlarında 16 adet şap hastalıklı ve 11 adet sağlıklı dana kullanıldı. Şap hastalıklı danalarda plazma MCP-1 ve İL-la düzeyleri sağlıklı gruba göre önemli derecede yükselmiş bulundu (p0.001). Şap hastalıklı danalarda plazma MCP-1 ve IL-la düzeyleri ile kandaki lenfosit ve monosit sayıları arasında önemli derecede ilişki olduğu belirlendi (p0.01). Kandaki lenfosit ve monosit artışına paralel olarak plazma MCP-1 ve ILI-a düzeylerinin de önemli derecede artmış olması, MCP-1 ve IL-la'nın şap hastalığının patogenezinde rol aldığını düşündürmektedir.In this study, detection of plasma monocyte chemoattractant protein-1 (MCP-1) and interleukin-1 (IL-la) levels and correlations between these levels and blood lymphocyte and monocyte numbers was aimed. 1-1.5 years old 16 calves with foot and mouth disease and 11 calves with healthy were used in study. The levels of MCP-1 and IL-la in plasma were found to be significantly increased in calves with foot and mouth disease compared to healthy group (p<0.001). Between the plasma MCP-1 and IL-la levels and blood lymphocyte and monocyte numbers were determined to be significantly correlated (p<0.01) in calves with foot and mouth disease. In the present study, the number of blood lymphocytes and monocytes was positively correlated with plasma MCP-1 and IL-la concentrations that suggests MCP-1 and IL-la are involved in etiopathogenesis of foot and mouth disease

Klorpromazin ve Haloperidol’ün İnsan Eritrosit Glukoz 6-Fosfat Dehidrogenaz Enzimi Üzerine İnvitro Etkileri

Klorpromazin ve haloperidolün in vitro koflullarda insaneritrosit glukoz 6-fosfat dehidrogenaz enzimi üzerine etkileribelirlemek amac›yla bu çal›flma yap›ld›. Yöntem: Glukoz 6-fosfatdehidrogenaz enzimi insan eritrositlerinden saflaflt›r›ld›. Enzimaktivitesinin tayini Beutler metoduna göre spektrofotometrikolarak 340nm ‘de yap›ld›. Bulgular: Çal›flman›n sonuçlar›na göreI50 de¤erleri klorpromazin için 0,42 mM, haloperidol için 0,37mM oldu. Sonuç: Elde edilen veriler göstermektedir ki, klorpromazinve haloperidol glukoz 6-fosfat dehidrogenaz enzimininaktivitesini in vitro olarak güçlü bir flekilde inhibe etmifltir.Anahtar sözcükler: klorpromazin, haloperidol,Effects of chlorpromazine and haloperidol on erythrocyteglucose 6-phosphate dehydrogenase enzyme activitywere investigated in invitro conditions. Methods: Glucose 6-phosphate dehydrogenase was purified from human erythrocyte.Enzyme activity was determined according to the Beutlermethod by using a spectrophotometer at 340 nm. Results: Theresults of study showed that I50 values were 0,42 mM for chlorpromazineand 0,37 mM for haloperidol in invitro study.Conclusion: The results of this study suggested that chlorpromazineand haloperidol have significant inhibition effect on theactivity of glucose 6-phosphate dehydrogenase enzyme in invitro.Key words: chlorpromazine, haloperidol, glucose 6-phosphatedehydrogenase, erythrocyte, in vitro</div

Comorbidities and their impact on chronic obstructive pulmonary disease

Kronik obstrüktif akciğer hastalığında komorbiditelerin hastalık üzerine etkileriKronik obstrüktif akciğer hastalığı (KOAH), akciğer etkilenimi ve çeşitli komorbidetelerden kaynaklanan yıkıcı sonuçları olan kompleks bir hastalıktır. Komorbiditeler, semptomları, yaşam kalitesini, komplikasyonları, hastalığın yönetimini, ekonomik yükünü ve mortalitesini etkilemektedir. Komorbiditelerin önemi, KOAH'ın sonuçları üzerine olan etkilerinden kaynaklanmaktadır. KOAH'ta görülen en sık komorbiditeler, kardiyovasküler, endokrinolojik, müsküloskeletal ve psikolojik olanlar ve akciğer kanseridir. KOAH olgularının en az %50'sinde üç veya daha fazla komorbidite bulunmaktadır. Yeni GOLD kılavuzu komorbiditelerin proaktif olarak araştırılmasını ve tedavisini önermektedir. Ancak bu komorbiditelerin aktif tedavisinin, KOAH'ın sonuçlarını etkilediğine dair kesin bir kanıt yoktur. Öte yandan kardiyovasküler hastalıklar ve akciğer kanseri gibi komorbiditeler, KOAH mortalitesi üzerinde önemli etkiye sahiptir. Çeşitli çalışmalar, Charlson komorbidite indeksinin veya KAOH spesifik komorbidite indeksinin (COTE) KOAH mortalitesi ile ilişkili olduğunu göstermiştir. Bu kısa derleme, KOAH üzerindeki etkileri ile beraber en sık görülen komorbiditeleri özetlemeyi amaçlamıştır.Comorbidities and their impact on chronic obstructive pulmonary diseaseChronic obstructive pulmonary disease (COPD) is a complex disease that is associated with devastating outcomes resulting from lung involvement and several comorbidities. Comorbidities could impact on symptomology, quality of life, the complications, the management, economic burden and the mortality of the disease. The importance of comorbidities originates from their impact on the outcome of COPD. The most frequent comorbidities in COPD are cardiovascular, endocrinological, musculoskeletal, phycological disorders and lung cancer. Almost 50% of the COPD patients have 3 or more comorbidities. The recent Global Initiative of Obstructive Lung Disease (GOLD) Guideline suggested proactive search and the treatment of the comorbidities. However, there is no certain evidence demonstrating that active treatment of comorbidities improve the outcomes of COPD. However, it is well known that several comorbidities such as cardiovascular disease and lung cancer have greater impact on mortality caused by COPD. Several studies have shown that Charlson Comorbidity index or more recenty COPD Specific Comorbidity Index (COTE) has been found to be related with mortality of COPD. This concise review intended to summarize the most frequent comorbidities in association with their impact on COPD

The Circulating Levels of Selenium, Zinc, Midkine, Some Inflammatory Cytokines, and Angiogenic Factors in Mitral Chordae Tendineae Rupture

Chordae tendineae rupture process is associated with increased production of inflammatory and angiogenesis mediators in connective tissues, which contributes to chronic inflammation and pathogenesis of degenerative chordae. A few trace elements are known to possess antioxidant, anti-inflammatory, and antiangiogenic properties. Therefore, the aim of this study was to determine whether zinc, selenium, midkine (MK), interleukin-1 beta (IL-1 beta), interleukin-6 (IL-6), interleukin-8 (IL-8), tumor necrosis factor-alpha (TNF-alpha), vascular endothelial growth factor-A (VEGF-A), platelet-derived growth factor-BB (PDGF-BB), and reduced glutathione (GSH) levels are associated with inflammation and angiogenesis processes in the context of a potential etiology causing aggravation of mitral regurgitation and/or ruptured chordae tendineae. Seventy-one subjects comprising 34 patients with mitral chordae tendineae rupture (MCTR) and 37 healthy controls diagnosed on the basis of their clinical profile and transthoracic echocardiography were included in this study. The levels of GSH, MK, selenium, and zinc were found to be lower in the patients group when compared to control group. There were no significant difference in plasma TNF-alpha, IL-1 beta, IL-6, IL-8, VEGF-A, and PDGF-BB levels between two groups. There were positive significant correlations between MK and GSH, MK, and selenium levels in patients with MCTR. According to our data in which selenium, zinc, MK, and GSH decreased in MCTR patients, inflammatory response, oxidative stress, and trace element levels may contribute to etiopathogenesis of mitral regurgitation and/or ruptured chordae tendineae

Chronic Disease Management of Children Followed with Type 1 Diabetes Mellitus

INTRODUCTION: With the diagnosis of chronic illness in children, a stressful period is likely to begin for both the affected child and their families. The aim of this study was to investigate the factors affecting chronic disease management by the parents of children diagnosed with type 1 diabetes mellitus (T1DM). METHODS: The sample consisted of 110 children, aged between 4-17 years and their mothers. The patients had been diagnosed with T1DM for at least one year, and had attended pediatric endocrinology outpatients or were hospitalized in a single center. First, sociodemographic information about the child with T1DM were obtained. Then, the “Family Management Measure” (FaMM) was applied. The FaMM is constructed to measure family functioning and management in families who have a child with a chronic illness. RESULTS: Paternal years of education (p=0.036), family income (p=0.008), insulin pump use (p=0.011), and time elapsed after diagnosis (p=0.048) positively affected both the management of T1DM and the child’s daily life. However, presence of chronic diseases in addition to T1DM (p=0.004) negatively affected diabetes management. Higher maternal education year (p=0.013) and family income level (p=0.001) increased parental mutuality scores. However, as the time after diagnosis increased, parental mutuality scores decreased. DISCUSSION AND CONCLUSION: It is important to evaluate the child with chronic disease with a biopsychosocial approach. This approach aims to evaluate the problems of the child and his/her family who experience the disease with a holistic approach

Turkish Thoracic Society national spirometry and laboratory standards

The application quality of pulmonary function tests (PFT) carries high importance since it affects the quality of health services. "Chronic Diseases and Risk Factors in Turkey Study," which was published in 2013 showed that only 22.6% of PFTs performed in the secondary care institutions in our country were compatible with the standards. This finding reveals the standardization problem in spirometry applications in our country. Currently, the criteria for the application and evaluation of spirometer measurements were defined by American and European Respiratory Societies standards. Several laboratories use these standards in our country as in the world. But, national laboratory standards that are suitable for the conditions in our country have not been defined yet. This report was prepared to ensure the application of spirometry in optimal conditions, to minimize intra-laboratory and inter-laboratory differences and mistakes, and to standardize in our country. In this report, we focused on the standards concerning laboratory conditions, equipment, and technician specifications, test application, evaluation of test quality, infection control, and reference values