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Background: Froriepia subpinnata (Ledeb.) Baill. and Pimpinella anisum L. are two important medicinal plants belong to the Apiaceae family. Due to the similar Persian name in ethnobotanical studies, namely “anarijeh”, these two medicinal plants are mistakenly used instead of each other in the Iranian medicinal plants market and even in scientific reports. Objective: In this study, the correct morphological description of studied species were introduced and the chemical composition of their essential oils and their antioxidant activities were determined. Methods: The aerial parts of F. subpinnata and the seeds of P. anisum were crushed separately followed by hydro-distillation method for 3 h using a Clevenger apparatus to obtain essential oils (EOs) and their constituents were analyzed by GC/MS. Also, the potential of antioxidant inhibitory of essential oils were determined using DPPH and FRAP methods. Results: p-Cymen-8-ol (51.13 %), α-terpinolene (7.69 %) and limonene (6.83 %) were the major components of F. subpinnata EO while trans-anethole (85.65 %) and carvone (5.31 %) were the major components in P. anisum EO. The results of antioxidant activities in DPPH and FRAP assays at the concentration of 250 μg/ml were 53.03 and 62.72 % for F. subpinnata and 50.27 and 59.91 % for P. anisum, respectively. The results of antioxidant activity by DPPH and FRAP methods indicated both essential oils had almost similar potential. Conclusion: Type and the amounts of the major components of the essential oils of F. subpinnata and P. anisum can be regarded as an accurate basis for differential diagnosing the plants. These differences can be used as a good phytochemical marker in correct identification and prevention of mistakes and deceptions in herbal products.

Text in Turkish ; Abstract: Turkish and English Includes bibliographical references (leaves 71-74) xi, 84 leaves Bu tezde, muhasebenin temel hatları ve muhasebecilik mesleği, mesleğin gerektirdiği etikler ile muhasebede yapılan hata ve hileler incelenmiştir. Birinci bölümde ilk olarak muhasebe kavramı üzerinde durulmuş, tanımı ve fonksiyonları hakkında bilgi verilmiştir. Ardından muhasebecilik mesleği anlatılmış; mesleğin tanımı, gerektirdiği nicel ve nitel özellikler, meslek mensubu olma süreci, son olarak da mesleki etikten bahsedilmiştir. İkinci bölümde ise hata ve hile kavramları üzerinde ayrı ayrı durulmuştur. Hata ve hile nedir, çalışanları hata veya hileye iten etkenler, birbirleri arasındaki fark gibi başlıklardan söz edilmiştir. Çalışmanın sonu olan üçüncü bölümde, muhasebecilerin hata ve hile karşısındaki tutumu hakkında bir anket çalışması yapılmıştır. In this thesis, the basic lines of accounting and the accountancy profession, the ethics required by the profession, and errors and deceptions in accounting are examined. In the first chapter, firstly, the concept of accounting is given and information about its definition and functions is given. Then the accountancy profession was explained; The definition of the profession, the quantitative and qualitative features required, the process of being a member of the profession, and finally the professional ethics are mentioned. In the second part, the concepts of mistakes or deceptions are emphasized separately. What are errors and cheats, factors that push employees to mistakes or deceptions, the difference between each other are mentioned. In the third chapter, which is the end of the study, a questionnaire was conducted on the attitude of accountants towards mistakes or deceptions. GİRİŞ MUHASEBENİN TANIMI VE MESLEKİ ETİK Muhasebenin Tanımı Muhasebenin Fonksiyonları Muhasebe İlkeleri Muhasebe Mesleği Muhasebe Mesleğinde Etik Türkiye’de ve Dünyada Muhasebe Mesleğine Yönelik Yapılan Etik Düzenlemeler MUHASEBEDE YAPILAN HATA VE HİLELER Muhasebede Hile Muhasebede Hilenin Nedenleri Muhasebede Hile Türleri Türkiye’de ve Dünyada Yaşanan Muhasebe Hilelerine Örnekler Muhasebede Hata Muhasebede Hatanın Nedenleri Muhasebede Hataların Türleri Matematik Hataları Kayıt Hataları Unutma ve Tekrarlama Hataları Nakil (Virman) Hataları Bilanço Hataları TMS 8’e Göre Muhasebe Hataları Veri ve Metodoloji Elde Edilen Bulgular Demografik Sonuçlar Muhasebe Meslek Mensuplarının Meslek Etiğine Bakışı, Hata ve Hile İle İlgili Düşünceleri ve Karşılaştıkları Durumlara İlişkin Soru Çıktıları SONUÇ