In present study, a neogregarine from Crioceris asparagi is reported for the first time in Turkey. C. asparagi （common asparagus beetle） is an important pest of Asparagus officinalis L. crops in Turkey and the world...In present study, a neogregarine from Crioceris asparagi is reported for the first time in Turkey. C. asparagi （common asparagus beetle） is an important pest of Asparagus officinalis L. crops in Turkey and the world. Therefore, determining of the protist pathogens of C. asparagi is aimed. During the study, a total of 1,099 C. asparagi adults were examined thoroughly using a light microscope. Insects were collected from the provinces of Manisa, Eskisehir and Bahkesir in Turkey, with 117 of them collected from Manisa, 204 of them from Bahkesir and 778 of them from Eskisehir. A neogregarine pathogen was found in Bahkesir and Manisa. Total infection rate was 18% for Bahkesir between the years 2014-2015 and 15.3% for Manisa in 2011. Oocysts of the neogregarine pathogen were observed only in malpighian tubes of C. asparagi adults. Fresh mature oocysts of the neogregarine was measured as 9.34 ± 0.74 lam （n = 50） in length and 5.27 ± 0.36 μm （n = 50） in width. Identification of entomopathogens is prerequisite for their use in biological control.展开更多
Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a ...Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.展开更多
文摘In present study, a neogregarine from Crioceris asparagi is reported for the first time in Turkey. C. asparagi （common asparagus beetle） is an important pest of Asparagus officinalis L. crops in Turkey and the world. Therefore, determining of the protist pathogens of C. asparagi is aimed. During the study, a total of 1,099 C. asparagi adults were examined thoroughly using a light microscope. Insects were collected from the provinces of Manisa, Eskisehir and Bahkesir in Turkey, with 117 of them collected from Manisa, 204 of them from Bahkesir and 778 of them from Eskisehir. A neogregarine pathogen was found in Bahkesir and Manisa. Total infection rate was 18% for Bahkesir between the years 2014-2015 and 15.3% for Manisa in 2011. Oocysts of the neogregarine pathogen were observed only in malpighian tubes of C. asparagi adults. Fresh mature oocysts of the neogregarine was measured as 9.34 ± 0.74 lam （n = 50） in length and 5.27 ± 0.36 μm （n = 50） in width. Identification of entomopathogens is prerequisite for their use in biological control.
文摘Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.
