Neurodegenerative diseases (NDDs) are challenging to understand, diagnose, and treat. Revealing t... more Neurodegenerative diseases (NDDs) are challenging to understand, diagnose, and treat. Revealing the genomic and transcriptomic changes in NDDs contributes greatly to the understanding of the diseases, their causes, and development. Moreover, it enables more precise genetic diagnosis and novel drug target identification that could potentially treat the diseases or at least ease the symptoms. In this study, we analyzed the transcriptional changes of nuclear-encoded mitochondrial (NEM) genes in eight NDDs to specifically address the association of these genes with the diseases. Previous studies show strong links between defects in NEM genes and neurodegeneration, yet connecting specific genes with NDDs is not well studied. Friedreich's ataxia (FRDA) is an NDD that cannot be treated effectively; therefore, we focused first on FRDA and compared the outcome with seven other NDDs, including Alzheimer's disease, amyotrophic lateral sclerosis, Creutzfeldt-Jakob disease, frontotemporal dementia, Huntington's disease, multiple sclerosis, and Parkinson's disease. First, weighted correlation network analysis was performed on an FRDA RNA-Seq data set, focusing only on NEM genes. We then carried out differential gene expression analysis and pathway enrichment analysis to pinpoint differentially expressed genes that are potentially associated with one or more of the analyzed NDDs. Our findings propose a strong link between NEM genes and NDDs and suggest that our identified candidate genes can be potentially used as diagnostic markers and therapeutic targets.
International journal of public finance, Sep 5, 2021
It is extremely important for tax compliance to fulfill their tax obligations on time and complet... more It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.
Tax compliance of taxpayers has long been one of the discussion topics of the academy. The arrang... more Tax compliance of taxpayers has long been one of the discussion topics of the academy. The arrangement of invitation to tender also manifests itself in the Turkish Tax Law as the latest application to increase tax compliance. In this study, the legal regulations for invitation to an explanation are examined, taking into account the theoretical infrastructure of tax compliance. On the other hand, the study is based on an analysis conducted to scientifically measure the effectiveness of the invitation for disclosure organization in tax compliance. In this context, a Certified Public Accountant in Denizli in Turkey, Certified Public Accountants and accounting professionals consisting of 300 people conducted the survey data on the impact of tax harmonization explained to the invited institutions in the light; It has been analyzed within three variables: tax compliance, trust in the invitation to an explanation and inability to adapt to the invitation to an explanation. According to the hypothesis of the research, there is a negative relationship between the level of compliance with tax and the level of noncompliance with the invitation to explanation. The reliability of the scales used in the study was tested with the Cronbach Alpha Coefficient method, and the Exploratory Factor Analysis method was used for the validity of the scales used. After determining the validity and reliability of the scales, the relationship between variables was analyzed using Pearson Correlation Analysis. Then the research hypotheses were tested by Linear Regression and Multiple Regression Analysis. The results confirm the proposed hypotheses. However, according to the results obtained, it was determined that there is no moderator variable in the relationship between trust in the invitation to an explanation, compliance with tax and inability to comply with the invitation to an explanation organization, and it was presented to the readers' information.
It is extremely important for tax compliance to fulfill their tax obligations
on time and complet... more It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.
Neurodegenerative diseases (NDDs) are challenging to understand, diagnose, and treat. Revealing t... more Neurodegenerative diseases (NDDs) are challenging to understand, diagnose, and treat. Revealing the genomic and transcriptomic changes in NDDs contributes greatly to the understanding of the diseases, their causes, and development. Moreover, it enables more precise genetic diagnosis and novel drug target identification that could potentially treat the diseases or at least ease the symptoms. In this study, we analyzed the transcriptional changes of nuclear-encoded mitochondrial (NEM) genes in eight NDDs to specifically address the association of these genes with the diseases. Previous studies show strong links between defects in NEM genes and neurodegeneration, yet connecting specific genes with NDDs is not well studied. Friedreich's ataxia (FRDA) is an NDD that cannot be treated effectively; therefore, we focused first on FRDA and compared the outcome with seven other NDDs, including Alzheimer's disease, amyotrophic lateral sclerosis, Creutzfeldt-Jakob disease, frontotemporal dementia, Huntington's disease, multiple sclerosis, and Parkinson's disease. First, weighted correlation network analysis was performed on an FRDA RNA-Seq data set, focusing only on NEM genes. We then carried out differential gene expression analysis and pathway enrichment analysis to pinpoint differentially expressed genes that are potentially associated with one or more of the analyzed NDDs. Our findings propose a strong link between NEM genes and NDDs and suggest that our identified candidate genes can be potentially used as diagnostic markers and therapeutic targets.
International journal of public finance, Sep 5, 2021
It is extremely important for tax compliance to fulfill their tax obligations on time and complet... more It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.
Tax compliance of taxpayers has long been one of the discussion topics of the academy. The arrang... more Tax compliance of taxpayers has long been one of the discussion topics of the academy. The arrangement of invitation to tender also manifests itself in the Turkish Tax Law as the latest application to increase tax compliance. In this study, the legal regulations for invitation to an explanation are examined, taking into account the theoretical infrastructure of tax compliance. On the other hand, the study is based on an analysis conducted to scientifically measure the effectiveness of the invitation for disclosure organization in tax compliance. In this context, a Certified Public Accountant in Denizli in Turkey, Certified Public Accountants and accounting professionals consisting of 300 people conducted the survey data on the impact of tax harmonization explained to the invited institutions in the light; It has been analyzed within three variables: tax compliance, trust in the invitation to an explanation and inability to adapt to the invitation to an explanation. According to the hypothesis of the research, there is a negative relationship between the level of compliance with tax and the level of noncompliance with the invitation to explanation. The reliability of the scales used in the study was tested with the Cronbach Alpha Coefficient method, and the Exploratory Factor Analysis method was used for the validity of the scales used. After determining the validity and reliability of the scales, the relationship between variables was analyzed using Pearson Correlation Analysis. Then the research hypotheses were tested by Linear Regression and Multiple Regression Analysis. The results confirm the proposed hypotheses. However, according to the results obtained, it was determined that there is no moderator variable in the relationship between trust in the invitation to an explanation, compliance with tax and inability to comply with the invitation to an explanation organization, and it was presented to the readers' information.
It is extremely important for tax compliance to fulfill their tax obligations
on time and complet... more It is extremely important for tax compliance to fulfill their tax obligations on time and completely by taxpayers. Various regulations are made in order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.
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on time and completely by taxpayers. Various regulations are made in
order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.
on time and completely by taxpayers. Various regulations are made in
order to increase tax compliance in the legislation of many countries. One of the these regulations was accepted for this purpose in Turkish Tax Law in 2016 is the institution of Invitation to Explanation. This study was written in order to evaluate whether the institution in question serves this purpose. In this study, the effect of the institution of invitation to explanation on tax compliance in the light of the survey data made to 300 people consisting of Sworn-in Certified Public Accountants, Certified Public Accountants and accounting professionals in Denizli province in Turkey; Factor analysis was applied within the framework of three variables: tax compliance, institution of invitation to explanation and trust to the institution of invitation to explanation.