A Comparative Financial Analysis of Public Deposit Banks in Turkey and Evaluation in Terms of Turkey Wealth Fund

DergiPark: 505805trakyasobedFinansal tablolar, bankaların taşıdıkları riskler,karlılıkları, likiditeleri ve verimlilikleri gibi çok geniş bir alanda bilgilersağlayarak finansal performansın incelenmesine imkân sağlamaktadır. Bu çalışmada,Türkiye’deki kamu sermayeli mevduat bankalarının Türkiye Varlık Fonu’na (TVF)devredilmeden önceki finansal yapı ve faaliyet sonuçları analiz edilmiştir. Budoğrultuda, 2010-2016 yıllarını kapsayacak şekilde Halkbank, Vakıfbank veZiraat Bankası’na ait finansal durum ve gelir tablolarının yatay, dikey ve orananalizleri yapılmıştır. Ayrıca oran analizinin bulguları Bankacılık Denetlemeve Düzenleme Kurumu (BDDK) bankacılık sektörü interaktif bülteninden alınan Türkiyeortalamaları ile karşılaştırılmıştır. Araştırma sonucunda, kamu bankalarınınmevcut finansal yapılarıyla ve sahip oldukları potansiyeller ile fona finansalkatkılar sağlayacağı görülmüştür. Ancak, aktif karlılık bakımından üç kamubankasının da Türkiye ortalamasının altında kalması, finansal kaldıraçoranlarının yüksek olması ve takipteki alacakların nakit kredilere oranındaHalkbank ve Vakıfbank’ın yüksek orana sahip olması dikkat edilmesi gerekenhususlar olarak tespit edilmiştir.The financial reports give an opportunity forthe analysis of the financial performance of the banks by providing informationabout the risks, profitability liquidity and efficiency. In this study, the publicdeposit banks in Turkey are intended to analyse before the term transferred toTurkey Wealth Fund (TWF). In this respect, the horizontal, vertical and ratioanalyses of the balance sheets and the income statements of Halkbank, Vakıfbankand Ziraat Bank were applied covering the years among 2010-2016. In addition,the findings of ratio analysis of the study are compared with the averageratios of Turkish banking sector from the interactive bulletin of BankingRegulation and Supervision Agency (BRSA). According to the results, publicbanks will create positive financial contributions to TWF with their existingfinancial structures and potential. However, some other notable results havebeen observed that the three public banks in terms of return on assets remainbelow the average ratio of Turkish banking sector, their financial leveragesratio are high and according to the ratio of non-performing loans to cash loansHalkbank and Vakıfbank have high rates.

Roux-en-Y rekonstrüksiyonlu pankreatikoduodenektomi sonrası izole pankreatikojejunostomi pankreas fistülünü azaltabilir mi?

Amaç: Pankreatikoduodenektomi ampulla Vateri, pankreas başı, distal koledok tümörleri ve bazı kronik pankreatit olgularında yaygın kabul gören cerrahi prosedürdür. Rekonstrüksiyon sonrası pankreatik fistül halen ciddi bir problemdir. Rekonstrüksiyon yöntemleri hususunda üzerinde fikir birliği sağlanmış bir yöntem henüz yoktur.Gereç ve Yöntemler: Pankreas tümörü nedeniyle pankreatikoduodenektomi uygulanan hastalarda yapılan rekonstrüksiyon yöntemleri ve sonuçları retrospektif olarak araştırılmıştır. Tüm hastalardaki anastomoz Roux-en-Y şeklinde yapılmış olup birbirinden farkları ise şöyledir; Tip 1: Y bacağı ile sadece pankreatik anastomoz, Tip 2: Y bacağı ile pankreas ve hepatik kanal anastomozu birlikte yapılmıştır.Bulgular: Çalışmaya 31 hasta dahil edilmiştir. Hastaların 21'i erkek, 10'u kadındı. Çalışmamızda pankreatik fistül, kanama, abse, yara yeri enfeksiyonu ve akciğer enfeksiyonu postoperatif dönemde gözlenen komplikasyonlardı. Her ne kadar grup 2'de komplikasyonların sayısı grup 1'e kıyasla daha fazla gözlense de istatistiksel olarak anlamlı fark tespit edilmedi. Mortalite her iki grupta da birer hastada gelişti.Sonuç: Kaçağın sebeplerinden birinin aynı ans üzerine yapılan pankreas ve safra kanalı anastomozlarının birlikte debiyi yükseltmesi ve anastomoz basıncını arttırarak fistül oluşumuna neden olması olduğunu düşünüyoruz. Çalışmamızın dezavantajı ise hasta sayısının az olmasıdır. Pankreatik sıvı ile safranın ayrı anastomozlarla rekonstüksiyonu kronik pankreatik fistülleri azaltabilir.Objective: Pancreaticoduodenectomy is a surgical procedure which is commonly accepted in cases of ampulla of Vater, head of pancreas, distal common bile duct neoplasms and severe chronic pancreatitis. Pancreatic fistula is still a serious problem after reconstruction. Yet, there is no consensus on a single reconstruction method. Material and Methods: The reconstruction methods on patients who had pancreaticoduodenectomy due to pancreatic tumor, and results of these reconstruction methods were retrospectively analyzed. Anastomosis was performed on all patients in the form of Roux-en-Y, but they varied as follows; Type 1: Only pancreatic anastomosis to the Y limb, Type 2: Pancreas and hepatic canal anastomosis together to the Y limb.Results: 31 patients participated in the study. 21 of them were male, and 10 were female. In our study, postoperative complications included pancreatic fistula, hemorrhage, abscess, wound site infection, and pulmonary infection. Although more complications were observed in group 2 than in group 1, there was no statistically significant difference. There was one mortality in each group.Conclusion: In our opinion, one of the reasons of leakage is that anastomosis of both the biliary and pancreatic ducts to the same loop increases anastomotic pressure due to the raised output thus leading to fistula formation. A limitation of our study was the low number of patients. Reconstruction of the pancreas and bile secretions through separate anastomosis may reduce the rate of pancreatic fistulas

İnsülinoma Tanı Ve Tedavisinde Endoskopik Ve İntraoperatif Ultrasonografinin Birlikte Kullanımının Önemi

Introduction: Insulinoma is a usually benign tumor of pancreas. It is seen rarely and incidence of insulinoma is 1 in 250,000 patient-years. We present a rare case with insulinoma which well diagnosed and treated with aid of endoscopic and intraoperative ultrasonography. Case Report: A patient involving a 39-year-old woman with complaints of cold sweats, weakness, syncope attacks, palpitations was evaluated in polyclinic. She was hospitalized with the diagnosis of pancreatic insulinoma after abdominal computer tomography(CT), magnetic resonance imaging(MRI) endoscopic ultrasonography(EUS), and biochemical parameters. The patient was well treated with enucleation and after imaging aid of endoscopic and intraoperative ultrasound(IOUS). Discussion: In patients with insulinoma, preoperative localization of tumor is most important for diagnosis and treatment. Therefore; CT scanning, MRI, EUS and SPECT / CT are used for diagnosis of insulinoma. Together use of endoscopic and intraoperatively ultrasonography are increasing recently. Enucleation is a curative treatment approach in insulinoma. Conclusion: Together using of preoperative endoscopic and intraoperative ultrasound is quite helpful in the diagnosis and treatment of insulinoma.Giriş: İnsülinoma pankreasın genellikle benign tümörüdür. Yıllık insidansı 250.000’de 1’dir ve nadir görülmektedir. Tanı ve lokalizasyon amaçlı olarak endoskopik ve intraoperatif ultrasonografinin kullanıldığı ve başarılı bir şekilde tedavi edilen insülinomalı hasta sunuldu. Olgu Sunumu: 39 yaşında bayan hasta uzun süre aç kalması sonucu artan, soğuk terleme, halsizlik, bayılma ve çarpıntı şikâyetleriyle poliklinikte değerlendirildi. Batın bilgisayarlı tomografi(BT), manyetik rezonans görüntüleme(MRG), endoskopik ultrasonografi(EUS) ve biyokimyasal parametrelerden sonra hasta insülinoma tanısıyla yatırıldı. Hastaya EUS ve intraoperatifUSG(IOUS) yardımıyla enüklüasyon yapıldı. Tartışma: İnsülinomalı hastalarda ameliyat öncesi kitlenin lokalizasyonu çok önemlidir. Bu yüzden BT tarama, MRG, EUS ve SPECT/BT tanı amaçlı olarak kullanılmaktadır. Son zamanlarda EUS ve IOUS’un birlikte kullanımı artmaktadır. Insülinomada küratif tedavi yöntemi enükleasyondur. Sonuç: İnsülinoma’nın tanı ve tedavisinde, endoskopik ve intraoperatif ultrasonografinin birlikte kullanımı oldukça yararlıdır

The effects of vardenafil and pentoxifylline administration in an animal model of ischemic colitis

OBJECTIVES: Vardenafil enhances dilatation of vascular smooth muscle and inhibits platelet aggregation. The purpose of this study was to evaluate the clinical effects of vardenafil and pentoxifylline administration in an experimental model of ischemic colitis. METHODS: Forty female Wistar albino rats weighing 250-300 g were randomized into five experimental groups (each with n = 8) as follows:1) a sham group subjected to a sham surgical procedure and administered only tap water; 2) a control group subjected to a standardized surgical procedure to induce ischemic colitis and administered only tap water; 3) and 4) treatment groups subjected to surgical induction of ischemic colitis followed by the postoperative administration of 5 mg/kg or 10 mg/kg vardenafil, respectively; and 5) a treatment group subjected to surgical induction of ischemic colitis followed by postoperative administration of pentoxifylline at 50 mg/kg/day per day as a single dose for a 3-day period. All animals were sacrificed at 72 h post-surgery and subjected to relaparotomy. We scored the macroscopically visible damage, measured the ischemic area and scored histopathology to determine the severity of ischemia. Tissue malondialdehyde levels were also quantified. RESULTS: The mean Gomella ischemic areas were 63.3 mm2 in the control group; 3.4 and 9.6 mm2 in the vardenafil 5 and vardenafil 10 groups, respectively; and 3.4 mm2 in the pentoxifylline group (p = 0.0001). The mean malondialdehyde values were 63.7 nmol/g in the control group; 25.3 and 25.6 nmol/g in the vardenafil 5 and vardenafil 10 groups, respectively; and 22.8 nmol/g in the pentoxifylline group (p = 0.0001). CONCLUSION: Our findings indicate that vardenafil and pentoxifylline are effective treatment options in an animal model of ischemic colitis. The positive clinical effects produced by these drugs are likely due to their influence on the hemodynamics associated with vascular smooth muscle and platelet functions

Importance of Together Use of Endoscopic and Intraoperative Ultrasonography In The Diagnosis and Treatment of Insulinoma

Introduction:Insulinoma is a usually benign tumor of pancreas. It is seen rarely and incidence of insulinoma is 1 in 250,000 patient-years. We present a rare case with insulinoma which well diagnosed and treated with aid of endoscopic and intraoperative ultrasonography.Case Report:A patient involving a 39-year-old woman with complaints of cold sweats, weakness, syncope attacks, palpitations was evaluated in polyclinic. She was hospitalized with the diagnosis of pancreatic insulinoma after abdominal computer tomography(CT), magnetic resonance imaging(MRI) endoscopic ultrasonography(EUS), and biochemical parameters. The patient was well treated with enucleation and after imaging aid of endoscopic and intraoperative ultrasound(IOUS).Discussion:In patients with insulinoma, preoperative localization of tumor is most important for diagnosis and treatment. Therefore; CT scanning, MRI, EUS and SPECT / CT are used for diagnosis of insulinoma. Together use of endoscopic and intraoperatively ultrasonography are increasing recently. Enucleation is a curative treatment approach in insulinoma.Conclusion:Together using of preoperative endoscopic and intraoperative ultrasound is quite helpful in the diagnosis and treatment of insulinoma

THE THERMODYNAMIC ACTIVITIES OF SILVER IN LIQUID SILVER COPPER GERMANIUM ALLOYS

The time-of-flight mass spectrometer was used to determine the thermodynamic activities of silver of ternary Ag-Cu-Ge liquid alloys at 1416 K. The ion intensities of silver for 119 different compositions in the system Ag-Cu-Ge were measured. The mole fractions ranged from 0.105 to 1.000 for silver, 0.018 to 0.735 for copper, and 0.048 to 0.690 for germanium. The activities of copper and germanium in the liquid Ag-Cu-Ge alloys were calculated by the Gibbs-Duhem integration of activities of silver. The thermodynamic activities of liquid Ag-Cu-Ge alloys show regular solution behavior at 1416 K