The Determinants of Auditor Selection in Terms of Firm and Ipo Characteristics: Evidence From Bist

This study mainly aims to measure the impact of firm characteristics and ipo characteristics on external auditor selection, by examining a sample from BIST firms over the period 2009 to 2013. It was investigated that the firm age, firm size, foreign ownership, international diversification, market to book and total asset turnover are positively associated with auditor selection in terms of Big 4-Non Big 4 diversification. The empirical evidence contradicts the hypothesis that sales growth, loss, ROA, leverage and liquidity have an impact on external auditor selection. Also it was determined that the firms which are in the corporate governance index prefer work with Big 4, but watchlist companies don't. The IPO characteristics such as; ipo age, issue size, prestigious underwriter are positively associated with auditor selection (Big 4/Non-Big 4). The results of this research indicate that there is a high correlation between firm age and ipo age. In addition to all, our results suggest that some of firm characteristics and ipo characteristics serve as a signaling device that enhances auditor selection

Predictive Parameters of Steroid Dependency in Minimal Change Disease

The most common type of nephrotic syndrome in children is minimal change disease (MCD), which is usually responsive to steroid therapy. Steroid dependency is one of the handicaps in the management of these children. Thus, the early prediction of the disease course may improve treatment strategy. Demographic characteristics and laboratory parameters of 35 patients at the time of MCD diagnosis were retrospectively obtained from the hospital records. There were 23 (65%) patients with steroid sensitive (SSNS) and 12 (35%) with steroid dependent nephrotic syndrome (SDNS). There was a significant difference between the patients with SSNS and SDNS in terms of age at diagnosis, remission time, and mean values of platelet volume, low density lipoprotein cholesterol, uric acid, urine protein-to-creatinine ratio, total cholesterol and creatinine (p = 0.003, p < 0.001, p = 0.013, p = 0.006, p = 0.036, p = 0.02, p = 0.003, and p = 0.034, respectively). The prediction of early markers of steroid dependency can reduce the side effects of steroids and facilitate the use of appropriate drugs

Conglomerateness: Size and Monopoly Control

The aim of this study is to evaluate the effects of sildenafil citrate on cisplatin-induced ovarian toxicity. Thirty-two female rats were divided into four groups. Group 1: saline control; group 2: cisplatin; group 3: sildenafil citrate; and group 4: cisplatin plus sildenafil citrate group. In groups 2 and 4, the rats were injected with 5 mg/kg cisplatin intraperitoneally (i.p.). In groups 3 and 4, the rats were injected with 1.4 mg/kg sildenafil citrate i.p. The ovaries were removed two weeks later in all groups. Histopathologic examination, follicle counting and classification were performed. The expression of anti-Mullerian hormone (AMH) was detected immunohistochemically in the ovarian tissues. Sildenafil alleviated cisplatin-induced histopathological changes in the ovarian tissue. Primordial, secondary and tertiary follicles were diminished in group 2 compared with group 1 (p <0.05). Pretreatment with sildenafil citrate preserved primordial follicle count in group 4 compared with group 2, and the difference was statistically significant (p <0.05). According to our results, immunoreactivity intensity of AMH was lower in group 2 compared with group 1 (92.4 +/- 3.97 versus 88.8 +/- 1.77) but not significantly, whereas immunoreactivity intensity of AMH was higher in group 4 compared with group 2 (88.8 +/- 1.77 versus 94.1 +/- 2.36; p<0.05). Our results demonstrated that pretreatment with sildenafil citrate is beneficial for protecting the ovaries from cisplatin-induced damage. Sildenafil citrate can be a choice for fertility preservation

Congenital rubella syndrome: report of aneonate

Mekonyum aspirasyon sendromu, sarılık, konjenital kalp hastalığı tanıları ile hastanemize sevk edilen kırk saatlik olguda mikrosefali, mikroftalmi, hepatosplenomegali, katarakt, ventriküler septal defekt, pulmoner stenoz, trombositopeni, peteşi ve direkt hiperbilirubinemi saptandı. Serumda antirubella IgM pozitifliğinin gösterilmesi üzerine konjenital rubella sendromu tanısı kondu. Olgu kız çocuklarında rubella immunizasyonunun doğurganlık çağından önce sağlanmasının önemini vurgulamak amacıyla sunulduA fourty hour-old neonate was referred to our hospital with the diagnosis of meconium aspiration syndrome, jaundice and congenital heart disease. Microcephaly, microphtalmia, petechiae, hepatosplenomegaly, cataract, ventricular septal defect, pulmonary stenosis, thrombocytopenia and direct hyperbilirubinemia were found.With these findings and a positive serum antirubella IgM serology, congenital rubella syndrome was diagnosed. This case is reported to emphasize the importance of rubella immunization for girls before they reach childbearing age

Evaluation of the i-STAT Blood Gas Analysis System in Cardiovascular Surgery

The aim of this study was toinvestigate the compatibility of the parameters measured with the i-STAT blood gas analyser and the conventional blood gas analyser Rapid Point 500 (Siemens Healthcare Diagnostics, USA) in patients who underwent cardiovascular surgery. This clinical study included fifty patients undergoing coronary artery bypass surgery. Fifty whole blood samples were portioned and measured on the i-STAT and RP500 laboratory analyzers. The compatibility between pH, pCO2, pO2, Hb, Na+, K+, iCa2+ and glucose values was investigated.There was a good correlation of the i-STAT analyser with the RP500 analyser, with the exception Hb and Na+. Also all parameters except for Hb and ionized calcium were found to be within acceptable range in terms of clinical decision limits. It is very important that the point-of-care devices give accurate results as well as quick results. For this reason, we absolutely think that the point of care devices should be subjected to external and internal quality control programs, users should be trained regularly and feedback studies should be done

Hashimoto tiroidili hastalarda bakır, demir ve çinko eser elementlerinin selenyum ile ilişkisinin değerlendirilmesi

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Eser elementlerinin tiroid fonksiyonları ile ilişkileri bilinmektedir. Yaptığımız çalışmamızda Hashimoto tiroiditi (HT) etiyopatogenezinde selenyum (Se), demir (Fe), çinko (Zn) ve bakır (Cu) eser elementlerinin serum düzeylerindeki ve oranlarındaki değişimlerinin belirlenmesi ve bu parametreler arasındaki olası ilişkinin değerlendirilmesi amaçlanmıştır. Çalışmamıza İç Hastalıkları polikliniğine başvuran ve HT tanısı konan 35 hasta ile hasta grubumuz oluşturuldu. Kontrol grubumuza fizik muayene ve rutin tetkikleri normal olan sağlıklı 28 birey dahil edildi. Tüm bireylerin serum örneklerinde Se, Zn, Cu ve Fe düzeyleri indüktif eşleşmiş plazma optik emisyon spektrofotometresi (ICP-OES, Thermo iCAP 6000) ile ölçüldü. Serum Se, Fe, Cu ve Zn düzeylerinin HT grubunda kontrol grubuna göre anlamlı derecede azaldığı saptandı (sırasıyla p<0,001, p<0,001, p<0,05 ve p<0,001). Cu/Zn ve Cu/Se oranlarının HT grubunda arttığı görüldü. Ayrıca, HT grubunda Cu düzeyleri ile Cu/Zn oranı; Fe/Se ile Cu/Se oranları; Fe/Zn ile Fe/Se oranları; Fe düzeyleri ile Fe/Se ve Fe/Zn oranları arasında pozitif korelasyon olduğu belirlendi. Se düzeylerinin Cu/Se ve Fe/Se oranları ile negatif korelasyon gösterdi. Zn düzeyleri de Cu/Zn oranı ile negatif korelasyon göstermiştir. Bu çalışmada elde edilen veriler ışığında, eser element düzeyleri ve oranlarının HT etiyopatogenezinde önemli bir rol aldığı gözlendi. Hastalığın altta yatan mekanizmaları ile eser element ve oranlarının etkileşiminin aydınlatılması için daha ileri çalışmalara ihtiyaç duyulmaktadır. Anahtar kelimeler: Hashimoto tiroiditi, Se, Zn, Cu, Fe, Cu/Se, Cu/Zn, Fe/Se, Fe/ZnIt is known that trace elements are related with thyroid functions. The aim of this study was to determine the changes in serum levels and ratios of selenium (Se) iron (Fe), zinc (Zn) and copper (Cu) trace elements in the etiopathogenesis of Hashimoto thyroiditis (HT) and to evaluate the possible relationship between these parameters. The study group consisted of 35 patients who were admitted to the Internal Medicine outpatient clinic and diagnosed as Hashimoto's thyroid. In our control group, 28 healthy individuals with normal physical examination and routine examinations were included. Se, Zn, Cu and Fe levels were measured by inductively coupled plasma optical emission spectrophotometer (ICP-OES, Thermo iCAP 6000). Levels of serum Se, Fe, Cu and Zn (p<0.001, p<0.001, p<0.05 and p<0.001, respectively) were significantly decreased in HT group compared to the control group. Cu/Zn and Cu/Se ratios increased in HT group. Also, there was a positive correlation between Cu/Zn ratio with Cu levels; Cu/Se ratios with Fe/Se; Fe/Se ratios with Fe/Zn; Fe levels Fe/Se and Fe/Zn ratios in HT group. Se levels were negatively correlated with Cu/Se and Fe/Se ratios and Zn levels were also negatively correlated with Cu/Zn ratio. With the help of the data obtained in this study, trace element levels and ratios were observed to play an important role in the etiopathogenesis of HT.Further studies are needed to elucidate the interaction between the underlying mechanisms of the disease and the trace elements and ratios. Keywords: Hashimoto thyroiditis, Se, Zn, Cu, Fe, Cu/Se, Cu/Zn, Fe/Se, Fe/Z

A research on effects of leaders education levels at communication skill in team work at ready - to wear business enterprises

Liderlerin eğitim düzeyleri ile takım çalısanları arasındaki iletisim becerilerini konu alan bu çalısmada, isletme (örgüt) içerisindeki liderin iletisim becerilerini incelemek, liderin takım çalısanlarına karsı yaklasım biçimlerini belirlemek, takım çalısmasının önemini vurgulamak ve iletisimin örgüt kültürüne olan etkisi açıklanmaya çalısılmıstır. Arastırmada 45 hazır giyim firmasına ulasılarak 45 lider ve 151 takım çalısanı arastırma örneklemini olusturmaktadır. Anket yoluyla elde edilen veriler bilgisayar ortamında SPSS (Statical Package For Social Science) programı ile yapılmıstır. Arastırma sonucunda asağıdaki bulgular elde edilmistir. Liderlerin çalısanlarla yaptıkları görüsme sıklığı haftadabir olup ortalama görüsme süresi yirmi dakika sürdüğü belirlenmistir. İsletmede takım içinde problem yasanma durumu çok az olup liderlerin takım çalısanlarına karsı yönlendirici bir tutum izledikleri sonucuna varılmıstır. Liderlerin takım çalısanlarının motivasyonunu arttırmak için hiçbir methot uygulamadıkları sadece arada maas zammı yapıldığı belirlenmistir. Arastırma sonuçlarına göre personel, prim ödülü, tatil izni, tesekkür-takdir belgesini bir motivasyon aracı olarak görmeyip liderin güler yüzlü olusunu, hos sohbetini, tatlı dilini motivasyon aracı olarak görmektedir. Arastırmanın bir diğer sonucuna göre personelin duygu ve düsüncelerini rahatça liderle konusabildiğikisisel ihtiyaç ve duygularını ifade edebildiği belirlenmistir. İsletmede çalısanların niteliklerine ve basarılı olabilecekleri alanlara göre görevlendirildikleri ancak kariyerlerinde yükselmeleri için gerekli olan eğitim, kurs veya seminerlerin düzenlenmediği belirlenmistir. İsletme içerisinde liderlerin takım çalısanlarının yaratıcı düsüncelerine önem verip bunlardan yararlandığı sonucuna varılmıstır. İsletme içerisinde gerekli olan bilgilerin çalısanlara aktarılması için kısmen gündemli toplantıların yapıldığı yapılan toplantı ve görüsmelerde de liderin empati yeteneğini kısmen kullandığı tesbit edilmistir. Liderlerin çalısanlara gerekli yetki ve sorumluluğu verdiği onların güvenlerini kazanmak için gerekli çabayı gösterdiği belirlenmistir. Arastırmanın diğer bir sonucuna göre isletmede takımın karsılastığı ciddi sorunlar karsısında liderin konu hakkında hiç bir uzmana danısmadığı tesbit edilmistir. Lider tarafından isletme çalısanlarının her birinin önemli ve değerli olduğunun personele hissettirildiği ve personelin isyerini kendi isyeri gibi benimsediği sonucuna varılmıstır. Liderin takım çalısanlarından kendisi hakkında kısmen elestiri yapmalarını istediği yapılan elestiriler sonucunda da hatalarını kısmen düzelttiği belirlenmistir. Arastırma sonuçlarına göre liderin isletme içerisinde gerçek bir örgüt kültürü olusturamadığı belirlenmistir. İsletme içerisinde liderin isletme ile ilgili sorunları veya önerileri takım çalısanlarıyla paylastığı personelin çalıstığı fiziksel ortamla ilgili sorunlarıyla da ilgilendiği belirlenmistir.In this study which is about the communication between the skills of the team members and the education levels of the leaders; issues like investigating the communication skills of a leader in an organization, determining leaders' approach to the team members, emphasizing the importance of a team work and the effect of communication on the culture of organization have been described. This study is formed in 5 chapters. Literary research has been done about culture, the culture of organization, leadership, and communication in the first chapter to form the conceptual frame. Culture, features of the culture of organization, the significance of the team culture, leadership, the sources of effective leadership, studies on the leadership and the characteristics of an effective leader in business life have been mentioned in this study. Apart from this, communication, organizational communication, and the required level of communication between the leader and his workers in order to have an effective team work and the organizational structure the leader formed have been also studied. In the second chapter, the related studies and publication have been researched and in the third chapter the findings and the interpretations are mentioned. 45 ready made clothing firms have been reached and the study model constitutes of 45 leaders and 151 workers. The data obtained from public survey has been made by SPSS program (Statical Package for Social Science). Following findings have been obtained according to the results of the study. It has been determined that the interviews of the leaders with the workers are made once in a week and average period of an interview is determined to be 20 minutes. It has been found out that having problems in a team in the organization is seen rarely and it has been concluded that leaders have a guiding attitude towards team members. It has been found out that leaders don't use any methods to increase the motivation level of the team members but that they only make increase in salaries. It has turned out to be that the staff doesn't see the premium reward or taking his vacation as a method of motivation but rather they are motivated by the friendly manners of the leader (a smiling face, etc.). According to another result of the research, it has been conquered that the staff can easily talk about his opinions and feelings with the leader, and express his personal needs. It has been determined that, charged with duties according to their qualities and areas they can be successful, they don't have any trainings, courses and seminars required just for their rise in their careers. It has been concluded that the leaders give importance to the creative ideas of the team members and get benefits from these ideas. It has been discovered that meetings and interviews are done according to the agenda and it has turned out to be that the leader uses his empathy partially in these meetings and interviews. It has been understood that the leader gives the required authority and responsibility to his workers and he makes enough effort in order to gain their confidence. According to another result of the research, it has been found out that the leader doesn't consult to any expert about important problems he has faced. It has been concluded that the staff has been made aware of the fact that they are each important and talented workers for the leader and it has also been understood that the staff considers his office as his own. It has been determined that the leader has asked his workers to make criticisms about him and he has corrected his mistakes according to these criticisms. It has been determined to the results of the research that the leader hasn't been able to form a real organizational culture in the management. It has been determined that the leader has shared the problems or suggestions about the management with the team workers and it has also been determined that the leader has given attention to the problems of the staff about their working environments

Spectrographic Characteristics of Turkish /h/

/h/ is described differently by different researchers. While some argue that /h/ is a glottal fricative, others argue that it is the voiceless counterpart of the following vowel, yet others argue that /h/ is a glide or an approximant. However, de- tailed acoustic studies focusing on /h/ are very limited. This study aims to describe the spectrographic characteristics of /h/ in Turkish. Test words consisted of 48 monosyllabic and disyllabic words containing /h/ which was followed by eight Turkish vowels. Totally 1440 tokens were analyzed. After segmentation, /h/ was classified based on its spectro- graphic characteristics: 1) segment exhibiting formants, 2) segment exhibiting frication (but no formants) with energy in lower frequencies and 3) segment exhibiting almost no energy. In order to find out if there is a significant difference among these three categories, Chi-square test was applied. The spectrographic characteristics of /h/ in Turkish suggest that it is more like the voiceless version of the surrounding vowels, significantly when it is in syllable initial position and the preceding vowel when in syllable final position