Quo vadis accounting and auditing in Turkey

The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards

Citas nuevas e interesantes de Phalacridae de la Península Ibérica y Baleares (Coleoptera)

Phalacrus brisouti Rye, 1872, Stilbus atomarius (Linnaeus, 1767) y Stilbus pannonicus Franz, 1968 son citadas por primera vez de la Península Ibérica, y Olibrus stierlini Flach, 1888 de las Islas Baleares. También se confirma la presencia de otras 16 especies y se dan nuevos datos sobre su distribución y biología. Además, se incluye una clave para la identificación de los géneros y subgéneros de Phalacridae ibéricos.New and interesting records of Phalacridae from the Iberian Peninsula and Balearic Islands (Coleoptera). Phalacrus brisouti Rye, 1872, Stilbus atomarius (Linnaeus, 1767) and Stilbus pannonicus Franz, 1968 are recorded for the first time from the Iberian Peninsula, and Olibrus stierlini Flach, 1888 from Balearic Islands. The occurrence of 16 other species and new data on their distribution and biology are also given. A key for the identification of Iberian genera and subgenera of Phalacridae is included

Hypogravity research and educational parabolic flight activities conducted in Barcelona: a new Hub of innovation in Europe

We report on different research and educational activities related to parabolic flights conducted in Barcelona since 2008. We use a CAP10B single-engine aerobatic aircraft flying out of Sabadell Airport and operating in visual flight conditions providing up to 8 seconds of hypogravity for each parabola. Aside from biomedical experiments being conducted, different student teams have flown in parabolic flights in the framework of the international contest ‘Barcelona Zero-G Challenge’, and have published their results in relevant symposiums and scientific journals. The platform can certainly be a good testbed for a proof-of-concept before accessing other microgravity platforms, and has proved to be excellent for motivational student campaigns.Peer ReviewedPostprint (author's final draft

La Tribu pantolytini en Andorra (hymenoptera, proctotrupoidea, diapriidae, beytinae)

En el presente trabajo se estudian los ejemplares pertenecientes a la tribu Pantolytini (Diapriidae, Belytinae) procedentes de la localidad de Santa Coloma en Andorra. Todas las especies y géneros encontrados son nuevas citas para la Península Ibérica. Las especies halladas son: Acropiesta flavipes Kieffer, 1909, Anommatium ashmeadi Mayr, 1904, Acanopsilus heterocerus (Haliday, 1857), Psilomma dubia Kieffer, 1908 y Synacra (Synacra) sociabilis (Kieffer, 1904). Los ejemplares fueron obtenidos mediante una trampa Malaise colocada durante el período de Agosto de 1992 a Diciembre de 1993 en un entorno mediterráneo extremo a 1.050 m. de altura.The tribes Pantolytini in Andorra (Hymenoptera: Proctotrupoidea, Diapriidae, Belytinae). In the present paper, the authors study the specimens belonging to the tribes Pantolytini from Santa Coloma in Andorra. All the species and genus cited here are new records in the Iberian Peninsula. The species found are: Acropiesta flavipes Kieffer, 1909, Anommatium ashmeadi Mayr, 1904, Acanopsilus heterocerus (Haliday, 1857), Psilomma dubia Kieffer, 1908 and Synacra (Synacra) sociabilis (Kieffer, 1904). The specimens were obtained by Malaise trap installed from August 1992 to December 1993 in a mediterranean extreme environment at 1,050 m high

Anatomical and functional brain approach along short abrupt changes in G-levels

To conduct experiments under abrupt changes in g-levels, a single-engine aerobatic aircraft has been used, providing 6-8 seconds of reduced gravity, preceded and followed by 5-7 seconds of hypergravity periods. Due to the specific conditions of the flight and previous findings [1], the hypothesis of the present work lies on the idea that some sensory inputs could have a notorious effect on brain final responses when gravity is altered. Therefore, this study focuses on the evaluation of such hypothesis, based on the analysis of the evolution in time of intracranial activity of limbic, visual and auditory cortices. Five subjects (N=5, age 41¿14 years) have flown in parabolic flight with their eyes both open and closed. Electroencephalogram signals were recorded with an Emotive Epoc headset, synchronized with a triaxial accelerometer. The intracranial brain bioelectric activity (standardized current density) throughout the parabola, was calculated by applying Standard Low Resolution Brain Electromagnetic Tomography, and it was analyzed for the limbic, visual and auditory cortices. Intracranial activity of the Temporal, Parietal and Occipital lobes were carried out as well in order to compare the different periods/phases of the flight. Results detected a lower brain activity during the hypogravity phase in all lobes and cortices, only in the case of open eyes. The bioelectrical brain activity along the parabola showed similar patterns in all lobes and cortices, when visual inputs are highlighted. Suppressing the sight, two major behaviors were detected in brain activity: one for temporal lobe and auditory cortex, and second one for the rest of the lobes and visual cortex. It Seemed that, flying with closed eyes, other sensory stimuli were enhanced, in this case the auditory cortex. To confirm the validity of the results two-way ANOVA (factors lobe/phases) and Fisher post hoc test have been applied on mean intracranial activity values in all cases. Spectral entropy evolution in time has been considered as a fast indicator of the sudden extracranial brain activity variation during short g-changes. For open eyes, spectral entropy values indicated a slight decrease at the onset of the hypogravity phase, whereas in case of closed eyes, this change was detected in the last seconds of the parabola, even though these fluctuations were statistically non-significant. Results suggest that some of the sensory inputs can indeed have an impact on brain final response, when gravity conditions are altered.Peer ReviewedPostprint (published version

Cynipoideus col·lectats a Menorca (Hymenoptera)

Es presenten les dades obtingudes a partir de la mostra amb trampa Malaise del parc Natural de s'Albufera des Grau (Menorca, illes Balears) des de l'octubre de 1997 fins al setembre de 1998 i de la mostra amb mànega de batuda “tipus Noyes” a 25 punts de l'illa durant dos períodes (final de setembre de 1997 i final de maig de 1998). Han estat capturades espècies pertanyents a les tribus Aylacini, Cynipini o Synergini (Cynipidae), i a les subfamílies Eucoilinae, Charipinae i Aspicerinae (Figitidae). Es discuteix la riquesa d'aquest grup d'himenòpters a l'illa i es repassa la biodiversitat de la zona.Cynipoidea collected in Menorca (Hymenoptera). We present the results from samples took with a Malaise trap in “S’Albufera des Grau” Natural Park (Menorca, Balearic Islands) from October 1997 to September 1998, and from samples took with sweep net of Noyes’ type, on 25 spots throughout the island in two periods (at the end of September 1997 and at the end of May 1998). We have captured species from Aylacini and Cynipini tribes (Cynipidae), and Eucoilinae, Charipinae and Aspicerinae subfamilies (Figitidae). We discuss about the richness of this hymenoptera group in the island and we revise the biodiversity in this area

Microgravity effects on frozen human sperm samples

Purpose: Microgravity has severe effects on cellular and molecular structures as well as on metabolic interactions. The aim of this study is to investigate the effects of microgravity (µg) exposure on human frozen sperm samples. Methods: Sibling samples from 15 normozoospermic healthy donors were frozen using glycerol as cryoprotectant and analyzed under microgravity and ground conditions. Microgravity was obtained by parabolic flights using a CAP10B plane. The plane executed 20 parabolic maneuvers with a mean of 8.5 seconds of microgravity for each parabola. Results: Frozen sperm samples preserved in cryostraws and stored in a secure and specific nitrogen vapor cryoshipper do not suffer significant alterations after µg exposure. Comparing the study group (µg) and the control group (1g), similar results were obtained in the main parameters studied: Sperm motility (M/ml) 13.72 ± 12.57 vs 13.03±12.13 (-0.69 95% CI [-2.9;1.52]); Progressive a+b sperm motility (%) 13 21.83±11.69 vs 22.54±12.83 (0.03 95% CI [-0.08;0.15]); Sperm vitality (%) 46.42±10.81 vs 44.62±9.34 14 (-0.04 95% CI [-0.13;0.05]); Morphologically normal spermatozoa (%) 7.03±2.61 vs 8.09±3.61 (0.12 15 95% CI [0.01;0.24]); DNA sperm fragmentation by SCD (%) 13.33±5.12 vs 13.88±6.14 (0.03 95% CI [- 16 0.09;0.16]); Apoptotic spermatozoa by MACS (%) 15.47±15.04 vs 23.80±23.63 (-0.21 95% CI [- 17 0.66;1.05]). Conclusion: The lack of differences obtained between frozen samples exposed to µg and those maintained in ground conditions provides the possibility of considering the safe transport of human male gametes to space. Nevertheless, further research is needed to validate the results and to consider the possibility of creating a human sperm bank outside the Earth.Peer ReviewedPostprint (author's final draft

La regulación del derecho a la autodeterminación informativa en El Salvador

El derecho a la Autodeterminación Informativa tiene por objeto dotar a las personas de un control sobre sus datos personales a través de una serie de principios y facultades, los cuales han sido cambiantes desde el origen de este derecho, debido al desarrollo acelerado que ha sufrido la tecnología y con ella la recolección y tratamiento de datos personales, por lo que es fácil predecir que ante esta realidad el Derecho a la Autodeterminación Informativa se encuentra todavía en constante evolución. Este derecho en la doctrina y en la legislación comparada ha alcanzado un gran desarrollo, regulando temas relativos a la información de las personas en redes sociales y en buscadores de internet (derecho al olvido), además de los datos en la nube (derecho a la portabilidad), el control del procesamiento de datos personales en el extranjero, la transferencia de datos al extranjero y un ente administrativo que vela por el cumplimiento de la legislación relativa a la protección de datos. El Salvador no es ajeno a las causas que originan la necesidad de la regulación del tratamiento de datos personales, Es indiscutible además que existe desarrollo del derecho a la autodeterminación informativa, tanto a nivel jurisprudencial como legislativo, pero este es insuficiente ya que la legislación es dispersa, se encuentra restringida por su propio ámbito de aplicación y no corresponde al desarrollo tecnológico actual. Por lo antes expuesto, existe la necesidad de crear una ley que regule la protección de datos de carácter personal adaptada a las exigencias tecnológicas, incorporando las facultades y principios ya establecidos en doctrina y el derecho comparado