Official Services Internal Audit and Internal Control General Review

Internal audit and internal control in particular Turkey and many European Union countries taking the place of a stronger administrative structure, administrative structures in other countries also tend to have entered into the establishment of this system. They have become concepts that are highly concentrated with the economic crises around the world. Internal audit and internal control, which are constantly developing in the international arena, today emerge as rising values. Internal audit and internal control activities, which were first applied in the private sector, started to find a place in public services in time. With the significant effect of the new public management approach, public internal audit and internal control practices have developed and become widespread. In 2003, some legislative arrangements were made within the framework of the European Union harmonization process and as a result of the requirements of the transformation in public administration. Among these regulations, the general scope of public internal audit and internal control was revealed by including the concepts of internal audit and internal control in the Public Financial Management and Control Law No. 5018, In this study, it is aimed to examine the internal audit and internal control practices of official rest homes, which are public service enterprises. Within the scope of the study, the concepts of internal audit and internal control will be examined first. Secondly, information on public internal audit and internal control will be given, and explanations regarding the internal audits of official rest homes will be presented

Enumerator: an efficient approach for enumerating all valid t-tuples

In this paper, we present an efficient approach for enumerating all valid t-tuples for a given configuration space model, which is an important task in computing covering arrays. The results of our experiments suggest that the proposed approach scales better than existing approaches

Effects of different irrigation regimes on vegetative growth, fruit yield and quality of drip-irrigated apricot trees

This study was conducted during five growing seasons from 2004 to 2008 to investigate effects of different irrigation regimes on vegetative growth, fruit yield and quality of Salak apricot trees in semiarid climatic conditions. There were six irrigation treatments, five of which (S1, S2, S3, S4 and S5) were based on adjustment coefficients of class A pan evaporation (0.50, 0.75, 1.00, 1.25 and 1.50). The other treatment (S6) was regulated deficit irrigation treatment that was irrigated by applying 100% of class A pan evaporation until harvest, but was not irrigated after harvest. During the experimental years, the lowest values of irrigation water and evapotranspiration were obtained by S6 and S1 treatments, respectively, while the highest values were obtained for the S5 treatment. There were statistically significant vegetative growth differences among the treatments. The highest vegetative growth values were observed for the S5 and S4 treatments, while the lowest value was observed for the S6. Yields per tree and per unit crown volume did not show statistically significant differences among treatments in all the years studied, while the yield per unit trunk cross-sectional area showed statistically significant differences among treatments only in 2008. The S1 treatment showed higher yields per unit trunk crosssectional area and per unit crown volume than other treatments, while S5 treatment showed higher yield per tree than other treatments in all the years studied. There were no statistically significant fruit quality differences among the treatments. Consequently, the S1 treatment is recommended for apricot trees under the experimental conditions.Keyword: Apricot, class A pan, evapotranspiration, water deficit, vegetative growth, fruit yield and qualityAfrican Journal of Biotechnology Vol. 9(36), pp. 5902-5907, 6 September, 201

Enumerator: an efficient approach for enumerating all valid t-tuples

In this paper, we present an efficient approach for enumerating all valid t-tuples for a given configuration space model, which is an important task in computing covering arrays. The results of our experiments suggest that the proposed approach scales better than existing approaches

An approach for choosing the best covering array constructor to use

Covering arrays have been extensively used for software testing. Therefore, many covering array constructors have been developed. However, each constructor comes with its own pros and cons. That is, the best constructor to use typically depends on the specific application scenario at hand. To improve both the efficiency and effectiveness of covering arrays, we, in this work, present a classification-based approach to predict the "best'" covering array constructor to use for a given configuration space model, coverage strength, and optimization criterion, i.e., minimizing the construction time or the covering array size. We also empirically evaluate the proposed approach by using a relatively small, yet quite realistic space of application scenarios. The approach predicted the best constructors for reducing the construction times with an accuracy of 86% and the best constructors for reducing the covering array sizes with an accuracy 90%. When two predictions were made, rather than one, the accuracy of correctly predicting the best constructors increased to 94% and 98%, respectively

A Preliminary Study on Protease Activity of Russian Sturgeon, Acipencer gueldenstaedtii Brandt and Ratzenburg, 1833, at Early Life Stages

The fish feed industry continues to researches for optimum diet demands for candidate species culture. For this purpose, in vitro analyze methods may be more efficient than in vivo assays. This study includes two different stages; the first one is about the effect of commercial feeding protocol on protease enzyme alteration and the second one is about the inhibitory effects of different protein sources on early life proteases of Russian sturgeon, A. gueldenstaedtii, juveniles. In the first step, feeding with live prey and transition period to artificial feed significantly affected the daily amount of protease in digestive system ( P < 0.05). In the second part, some protein sources used in micro diets were tested in vitro for examination of their possible inhibitory effects on the proteases of Russian sturgeon larvae. The minimum inhibitory effect was obtained from fish meal (15.44%), but however, soybean protein concentration, soybean meal, corn gluten and rice bran inhibited the proteases significantly higher than FM and its combinations (63.55, 71.81, 72.24, and 80.77%, respectively). Additionally, dual combinations between fish meal and soybean meal/soybean protein concentration with the ration of three to one ( 3: 1) was moderate (26.38 and 22.13 %), whereas blood meal extremely produced a 97.28% inhibitory ratio

Determination of Some Properties of Turkish Delight Produced by the Addition of Pomegranate Juice

In this study, it is aimed to produce Turkish delight by using fresh squeezed pomegranate juice obtained from two different sour and sweet pomegranate varieties in 20% and 30% of the water to be used in the formulation. Water soluble dry matter, pH, total acidity, total phenolic substance, total anthocyanin, colour, hardness value, water activity of Turkish delight added pomegranate juice were analysed and the samples were sensory evaluated. Soluble solids dry matter values of Turkish delight were; 71.25-81.90 °Brix; pH values; 3.50-4.78, hardness values; 0.75-1.64 N, total acidity values; 0.042-0.240g/100g, L values; 27.43-43.94, a* values; (-0.66)-(+14.45) and b* values; (-1.67)-(+4.08), the amount of the total phenolic matter; 201.33-760.33 mg GAE/kg, the amount of total anthocyanin; 10.01-42.15 mg Cy-3Gluc/kg determined, respectively. When the results of the sensory evaluation were examined, the highest average score in terms of many features was obtained with a sweet pomegranate juice (300 ml) obtained with hydraulic press. It can be concluded that the products rich in functional components and preferred by consumers can be produced

Functional and Radiological Outcomes of the Proximal Humeral Fractures Treated with Proximal Anatomic Locking Plate

Aim: We aimed to evaluate functional and radiographic outcomes of patients with proximal humeral fractures treated with proximal anatomic locking plate and were classified according to the Arbeitsgemeinschaft für Osteosynthesefragen/Orthopaedic Trauma Association (AO/OTA) classification. Methods: In this study we included 29 patients (13 females, 16 males) aged 16-82 years who were treated with proximal anatomic locking plate between February 2010 and July 2014. The mean follow up time was 17.76±8.31 months. The right shoulder was operated in 20 patients and the left shoulder in nine patients. Functional outcomes were assessed using the Constant-Murley and University of California at Los Angeles (UCLA) shoulder score and radiologic outcomes were assessed using anteroposterior radyograph. Results: At the final follow up, the mean Constant-Murley score was 75.48±18.69. The result was poor in 31.0% (n=9), moderate in 24.1% (n=7), 13.8% (n=4) good and excellent in 31.0% (n=9) of patients. The mean UCLA score was 30.10±5.73. The outcome was poor in 17.2% (n=5), good in 31.0% (n=9) and excellent in 51.7% (n=15) of patients. In 21 patients there were no complications, but complications occurred in eight. When we compared the patients per age groups (65), there was no difference in collo-diaphyseal angle (p=0,097, p>0,05), but the Constant-Murley scores (p=0,001) and UCLA scores (p=0,01) were statistically higher in patients below 65 years of age than in those above 65 years. Conclusion: Treathment with proximal anatomic locking plate is preferred since it supports early motion and leads to good functional results in partial proximal humeral fractures

Determination of some physicochemical properties of honeys from Tokat region and their compliance with the Turkish Food Codex

Bu çalışmada; bitki çeşitliliğinin oldukça fazla olduğu Tokat ili ve ilçelerinden temin edilen balların bazı fiziksel ve kimyasal özellikleri belirlenmiştir. 2019 ve 2020 yıllarında 12 ilçeden temin edilen (toplam 24 adet) çiçek balı örneklerinin Türk Standartları (TS) 3036 Bal Standardı ve uluslararası standartlarda kabul görmüş analiz metotları ile yapılan bazı fizikokimyasal, pestisit ve mineral analizleri sonuçlarının Türk Gıda Kodeksi (TGK) Bal Tebliği’ne (2020/7) uygunlukları incelenmiştir. Bal örneklerinde nem miktarı %13,0-20,0; serbest asitlik 26±0,12-48±0,16 meq/kg; elektriksel iletkenlik 0,33-0,86 mS/cm; Hidroksimetilfurfural (HMF) miktarı 0,05-8,69 mg/kg; prolin değeri 422,56-1222,56 mg/kg; diastaz sayısı 0,0-10,9; protein ve ham bal Δ13 C farkı-0.84-1.23; C4 şeker oranı %0,0-5,26; sakkaroz miktarı %0,30- 1,96; früktoz+glikoz miktarı %62,54-76,67; früktoz/glikoz oranı 0,98-2,62 olarak belirlenmiştir. Bal örneklerinde toplam üç numunede pestisit tespit edilmiştir. Bunlar triamenol+triadimefon, metrafenone, cypermethrin, boscalid, deltamethrin, kresoxim methyl olup üç örnekte sınır değerleri aşılmış olup, diğer örneklerde ise limit değerleri aralığındadır. Balların mineral içerikleri (mg/kg); çinko (Zn) 0,0-24,306; nikel (Ni) 0,0-2,906; krom (Cr) 0,0- 3,850; mangan (Mn) 0,0-4,660; bakır (Cu) 0,0-17,099; kurşun (Pb) içeriği 0,314-2,729 aralığında tespit edilmiştir. Örneklerin toplam fenolik madde miktarları 254,14-776,94 μg GAE/g bal; serbest radikali giderme aktivitesi 129,47-587,37 μg TE/g bal; katyon radikali giderme aktivitesi 93,33-1187,78 μg TE/g bal aralıklarındadır.In this study; some physical and chemical properties of honey taken from the districts of Tokat province, where plant diversity is quite high, were determined. Results of some physicochemical, pesticide, and mineral analyses conducted with Turkish Standards (TS) 3036 Honey Standard and internationally accepted analysis methods of flower honey samples (24 in total) obtained from 12 districts in 2019 and 2020 Turkish Food Codex (TGK) Honey Communique (2020/7) has been investigated for compliance. Moisture content in honey samples is 13.0-20%; total acidity 26 }0.12- 48 }0.16 meq/kg; electrical conductivity 0.33-0.86 mS/cm; the amount of hydroxymethylfurfural (HMF) 0.05-8.69 mg/kg; proline value 422.56-1222.56 mg/kg; diastase number 0.0-10.9; protein and raw honey Δ13 C difference -0.84-1.23; C4 sugar content 0.0-5.26%; amount of sucrose 0.30-1.96%; fructose+glucose amount 62.54-76.67%; fructose/glucose ratio was determined as 0.98-2.62. Pesticides were detected in a total of three samples in honey samples. These are triamenol+triadimefon, metrafenone, cypermethrin, boscalid, deltamethrin, and kresoxim methyl. In three samples, the limit values are exceeded, and in the other samples, the limit values are in the range. Mineral content of honey (in mg/kg); zinc (Zn) 0.0-24.306; nickel (Ni) 0.0-2.906; chromium (Cr) 0.0-3.850; manganese (Mn) 0.0-4.660; copper (Cu) 0.0-17.099; lead (Pb) content was determined in the range of 0.314-2.729. The total phenolic content of the samples was 254.14-776.94 μg GAE/g honey; free radical scavenging activity was 129.47-587.37 μg TE/g honey; cation radical scavenging activity was in the range of 93.33-1187.78 μg TE/g honey