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The aim of this study was to investigate the effects of various extracts obtained fromPistacia eurycarpa Yalt. on the exact time of appearance of the colonies of Mycobacterium tuberculosis on solid media. For this purpose, the fatty acid compositions of the fixed oils were analyzed using Gas Chromatography – Mass Spectrometry (GC-MS) in the fruit and peels. The fixed oils and the water-soluble extracts obtained from the plant as well as the fatty acids were added either separately or together on the surfaces of the Lowenstein Jensen and Middlebrook 7H11 agar media. Their effects on growth time of 40 strains of M. tuberculosis complex were investigated. Therefore, all of water-soluble extracts accelerated the growth of the mycobacteria in a statistically significant manner in both media. It was observed that the fixed oils and the fatty acids individually did not cause any significant effect on growth duration of the M. tuberculosis strains. Finally, the water-soluble extracts of P. eurycarpa fruit and its peel significantly accelerated the growth of M. tuberculosis by shortening the growth duration of M. tuberculosis at least by one third. Key words: M. tuberculosis, Pistacia eurycarpa, gas chromatography – massspectrometry, growth time

Antrodia juniperina is one of the most common Antrodia genus species in Turkey, which is regarded as a medicinal plant in some countries. The aim of this study is to determine the volatile aroma compounds (compounds) of A. juniperina. The volatile aroma compounds of A. juniperina were analyzed by headspace gas chromatography (GC-MS). 22 volatile compounds such as alcohols, aldehyde, acids, ketones, terpenes, ester, 11,13-dihydroxy-11.β.H-arbusculin benzofuran, 2H-1-benzopyran, 6-α-cadina-4,9-diene, and diethyl phthalate were determined. Nerolidol (alcohol), 11,13-dihydroxy-11.β.H-arbusculin benzofuran, 3-methoxy-5-methyl-benzaldehyde (aldehyde), 3-octanone (ketone), 3,7-dimethyl-1,6-octadien-3-ol (alcohol), and 3-octanol (alcohol) were identified as major aroma components in A. juniperina with 76.22%. Key words: Nerolidol, 3-Octanol, headspace, gas chromatography-mass spectrometry.

Five pepper genotypes (A71, A269, A313, A109 and A74) and four different culture media were tested in this study carried out at the University of Cukurova, Turkey. The anthers were cultured at different periods in order to optimize the frequency of embryo production. Moreover, the embryos that were unable to complete their growth in the culture medium studied were placed in a medium containing 0.5 mgL-1abscisic acid for 10 days. At the end of the study, it was determined that embryo development varied with genotype, anther cultivation period and culture medium. The highest yield of embryos was obtained from A269, one of the genotypes tolerant to low temperature. The anthers cultured from April to May, gave the highest yields of embryos compared to anthers from the other periods. Most of the embryos were obtained from Medium III (MS medium containing 4 mg/L NAA, 1 mg/L BAP, 0.25% activated charcoal, 15 mg/L AgNO3, 30 g/L sucrose) and the Medium IV (modified MS medium containing 0.25% activated charcoal, 15 mg/L AgNO3, 4 mg/L NAA, 0.1mg/L BAP and with 0.5 mg/L ABA). There was no positive effect of abscisic acid on the mature embryos. Key words: Pepper (Capsicum annuum), genotype, anther culture, embryo quality.

WOS: 000308918300008 The aims of this study were to determine the microbial contamination of gutta-percha and resilon cones and to evaluate their antimicrobial activities against five different microorganisms (Staphylococcus aureus ATCC 29213, Pseudomonas auroginosa ATCC 27853, Escherichia coli ATCC 25922, Enterococcus faecalis ATCC 29212 and Candida albicans ATCC 10231). Resilon and gutta-percha cones from seven manufacturers were used in this study. Antimicrobial activities of the cones against five different microorganisms were tested by agar disc diffusion method. To detect the bacterial contamination of cones during clinical use, the cones taken from the previously opened packages were placed into tripticase soy agar. Bacterial growth was detected in 3 out of 28 packages of cones. Clinical use of all the cones led to increase in bacterial contamination. ProTaper (R) and Mtwo (R) gutta-percha cones were determined to have lowest antibacterial activities against S. aureus and P. aeruginosa strains. The cones may be contaminated right after opening their packages and/or during clinical use. It is recommended that they should be disinfected before placing into the canals.

Electronic accounting, which involves the documentation, tracking, recording, archiving and summarizing of transactions and events associated with a business entity as well as presenting related summary information to business entity’s interest groups in an electronic environment, is an exemplification of indispensable rise of technological progress. Today, due to technological progress, both the preparation of a document and arrangement of accounting records have been carried out in electronic environment. The rules recorded in electronic environment and documents arranged by electronic instruments which must be followed are defined by Tax Laws. The concept of electronic accounting includes e-taxing, e-banking, and e-pre accountancy practices. The determination of fraud auditing’s role in the effectiveness of electronic accounting practices comprises the objective of this study. Key words: Electronic accounting, fraud auditing.

The purpose of this study is to investigate the determinants of Turkish banks' capital adequacy ratio and its effects on financial positions of banks covered by the study. Data are obtained from banks' annual reports for the period 2006 - 2010. Panel data methodology is used in this study and analyzes relationships between independent variables; bank size (SIZE), deposits (DEP), loans (LOA), loan loss reserve (LLR), liquidity (LIQ), profitability (ROA and ROE), net interest margin (NIM) and leverage (LEV) and a dependent variable which is capital adequacy ratio (CAR). The results of the paper indicate that LOA, return on equity and LEV have a negative effect on CAR, while LLR and return on assets positively influence CAR. On the other hand, SIZE, DEP, LIQ and NIM do not appear to have any significant effect on CAR. Key words: Capital adequacy ratio, Turkish banks, panel data analysis.