Browsing by Author "Demirci Z."

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    Advantages of tax audit
    (Emerald Group Holdings Ltd., 2021) Avcı O.; Demirci Z.
    The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries. Each country wishes to bring its own tax audit structure to an optimal level. Along with the audit, the tax function of the taxpayers and the investigations carried out on the books and documents related to these transactions, as well as, the exploratory function aimed at finding out and correcting errors, frauds and deficiencies, and preventing the occurrence of errors and frauds are in question. Ensuring the effectiveness of tax auditing will result in effective tax administration. Any increase in total tax revenues whilst keeping the expenses made for taxation at a certain level will increase the efficiency of tax administration. The tax audit, which is mandatory for the realization of the intended purpose, will also contribute to the tax compliance of taxpayers. Voluntary compliance of taxpayers who think that they will be audited in certain periods will be strengthened. All this can be achieved through an effective audit system. The aim of this study is to provide an assessment of the tax audit, highlighting its need and the things to be done in order to ensure the effectiveness and the advantages of the tax audit. © 2021 by Emerald Publishing Limited.
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    Acquired Hemophilia A In Adults: A Multicenter Study from Turkey
    (Springer, 2023) Arslan Davulcu E.; Demirci Z.; Yılmaz U.; Ar M.C.; Teke H.Ü.; Karakuş V.; Çiftçiler R.; Selim C.; Yavaşoğlu İ.; Durusoy S.S.; Okan V.; Akdeniz A.; Yolcu A.; Aydoğdu İ.; Güney T.; Yılmaz A.F.; Şahin F.
    Acquired hemophilia A (AHA) is a rare disease caused by autoantibodies inhibiting factor VIII (FVIII) activity. Although the conditionis usually idiopathic, there may be other underlying diseases. Treatment consists of two steps: treatment of acute bleeding and immunosuppression. In this multicenter study, we aimed to demonstrate the clinical characteristics, management details, and survival of AHA patients in Turkey. Data was collected from eleven centers in Turkey. aPTT, FVIII, FVIII inhibitor, and hemoglobin (HB) levels, mixing test results, and demographics at diagnosis, treatment information, adverse events, bleeding episodes during follow-up, relapses, and outcome were analyzed. Twenty-nine patients were analyzed (58.6% female). No underlying disorder could be detected in 14 patients. The most prevalent etiologies were pregnancy, malignancy and infections. The median FVIII activity and FVIII inhibitor titer at diagnosis were 0.7% (0.0–29.4%) and 32.6 BU (0.6–135.6 BU) respectively. Bleeding was severe in 44.8% of patients. The HB value was significantly lower in patients with severe bleeding. Most of the patients (n = 25, 86.2%) had only one bleeding episode without relapse, three patients (10.3%) had two bleeding episodes, and one patient had more than three bleedings. 21 (75%) patients received hemostatic therapy. The use of recombinant FVIIa was slightly higher than activated prothrombin complex concentrate (15 versus 10 patients). Immunosuppressive treatment was initiated in 26 (93%) patients. Regimens containing steroid, cyclophosphamide, and rituximab in different combinations were the most preferred. The median follow-up period was 13 months (2–156 months). Median overall survival was 154.97 months. Four and six-year survival were 90.9 ± 0.8% and 77.9 ± 14.1% respectively. This is a unique study that investigated the demographic characteristics, treatment approaches, and patient survival of AHA in Turkey. © 2022, The Author(s), under exclusive licence to Indian Society of Hematology and Blood Transfusion.