Vergi Etiği Açısından Vergi Afları

It is stated at “Tax Obligation” titled 73rd article of Turkish Republic Constitution that, everyone is obligated to pay their taxes at the rate of their income and fair and balanced distribution of burden of tax is the social objective of fiscal policy Nevertheless, tax amnesty is a common fact that we encounter frequently in our country. The drawbacks of tax amnesty on tax justice, tax ethics and tax consciousness which has to be existing at taxpayers has been debated for years. Relation between tax amnesty and ethics, equality, tax consciousness will constitute the subject of this study. Hence; tax amnesty implementation, which brings a lot of income in short term then causes the degeneration of certain values over the long run, emphasis will be laid on the deduction of tax incomes and detractive effect on tax consciousness. Within this scope, the problem will be evaluated on ethics and tax incomes aspects

Microorganisms and Antibiotic Resistance Patterns of Pneumonia in Patients on Mechanical Ventilation

To determine the causative microorganisms, their antibiotic resistance and empirical treatment in ventilator associated pneumonia (VAP), 101 patients on mechanical ventilation were studied. The material extracted by bronchoscopic techniques (protected specimen brush, bronchoalveolar lavage) was tested by classic microbiological and quantitative culture methods. VAP was detected at 45 (44.5%) of our patients. We isolated P. aeruginosa (35%), S. aureus (22.8%) and K. pneumoniae (17.5%) as the causative agents of VAP. P. aeruginosa isolates were found to be sensitive to ciprofloxacine (82%), amikacin (70%) imipenem (64%) and ceftazidime (60%), but were resistant to cefoperazone (88%), mezlocillin (85%) and gentamicin (80%) by standart disk diffusion method according to National Committee for Clinical Laboratory Standards (NCCLS) criteria. Staphylococcus aureus isolates were sensitive to cotrimoxazole (65%), ciprofloxacine (63%); methicillin resistance were found as 26%, all isolates were sensitive to vancomycin and teicoplanin. K. pneumoniae isolates were sensitive to ciprofloxacine (83%), amikacin (79%), imipenem (74%), ceftazidime (70%), but were resistant to ampicillin/sulbactam and cefazoline (80%), and tobramycin (69%). In conclusion, the causative microorganisms of VAP and their resistance patterns for each hospital should be taken into consideration for planning the empirical therapy

Antibody Seroprevalence of Diphtheria in Young Adults

Our study has been planned to search for the susceptibility of the young adult population to diphtheria. For this purpose, 410 soldiers in 20-25 age group have been tested for their antibodies against diphteriae. We have also recorded their ages, education status and geographic regions. Blood samples were taken from a research group of mean age 20.89 ± 0.095 and then 0.5 mL adult type diphtheria-tetanus vaccine (Imogam dT, Pasteur-Merieux, France) was applied. Of 410, the second blood samples of 316 subjects were taken for searching the diphtheria antibodies. Diphtheriae antibody levels were tested by using of Gen-enzyme Virotech GmbH (Löwenplatz 5, Rüsselsheim, Germany) test kit in the first and the second blood samples of these 316 subjects. 24.5% (50/204) of the 20 years age group, 29.4% (30/102) of the 21-24 years age group and 30% (3/10) of the 25 years age group had antibodies under the protective level of 0.01 IU/mL. Prior to vaccination period a statistically insignificant difference between the groups was determined with respect to age, educational status and geographic area (p> 0.05 for all groups). After the vaccination, in all age groups the antibody levels were found as above the protective level. According to these results, it can be concluded that dT vaccination should be considered for the 20 years age group

Obituaries: Ahmet ACAR

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