Digitalization of accounting: a study on students taking accounting courses

Dijitalleşme süreci günümüzde hayatın her alanında etkisini göstermeye başlamıştır. Bu süreç hemen hemen tüm meslek gruplarını da etkilemiştir. Muhasebe mesleği de dijitalleşme sürecinden etkilenmiş ve bu sürece uyum sağlamak zorunda kalmıştır. Teknoloji alanında yaşanan gelişmeler ve dijitalleşme konusu muhasebe mesleğinde ve eğitiminde de etkisini göstermektedir. Bu nedenle geleceğin meslek mensupları mesleklerini gerektiği gibi yürütebilmeleri için bu sürece uyum sağlamalıdırlar. Bu noktada geleceğin meslek mensuplarının dijitalleşme konusundaki görüşleri önem kazanmaktadır. Çalışmada muhasebe dersi alan öğrencilerin muhasebenin dijitalleşmesi konusundaki görüşlerinin tespit edilmesi amaçlanmış ve buradan hareketle anket yöntemi ile elde edilen veriler SPSS 22.0 paket programı ile analiz edilmiştir. Çalışmada elde edilen verilere göre öğrencilerin bölümleri, cinsiyetleri, kaçıncı sınıfta oldukları ve genel not ortalaması değişkenleri ile “Dijitalleşme Algısı Boyutu Faktörü” ve “Muhasebe ve Dijitalleşme Boyutu Faktörü” arasında anlamlı bir fark olmadığı tespit edilmiştir.The digitalization process has started to show its effect in every aspect of life today. This process has also affected almost all professional groups. The accounting profession has also been affected by the digitalization process and has had to adapt to this process. Developments in the field of technology and digitalization also have an impact on the accounting profession and education. Therefore, future professionals should adapt to this process in order to carry out their professions properly. At this point, the views of future professionals on digitalization gain importance. In the study, it was aimed to determine the views of the students taking accounting courses on the digitalization of accounting and the data obtained by the survey method were analyzed with SPSS 22.0 package program. According to the data obtained in the study, it was determined that there was no significant difference between the “Digitalization Perception Dimension Factor” and “Accounting and Digitalization Dimension Factor” with the students' departments, gender, grade level and grade point average variables

Novel optical microcapsule sensor for effective recognition of Hg(Iı) and Ag (I) ions in the aquatic environments

Because conventional methods for the detection of heavy metal ions in water involve expensive equipment and complex procedures, there is a lot of interest in the improvement of simple and quick methods for determining heavy metal ions in water. Use of natural polymers as biosorbents such as sporopollenin for heavy metal removal is advantageous. There is an urgent demand to devise a simple method for the simultaneous detection of metal ions, especially in the case of mercury(II) and silver(I) coexisting among metals. Therefore, in this study, a fluorescent microcapsule sensor (SpT-P[5]-EB), the modified sporopollenin surface based-on a combination of Pillar[5]arene and Bodipy, was developed to detect silver(I) and mercury(II) ions simultaneously or separate with an on-off principle in the aquatic environment. The fluorescent microcapsule, SpT-P[5]-EB, indicated a high sensitivity and excellent selectivity for both silver(I) and mercury(II) ions with detection limits of 1.51 mu M and 0.72 mu M, respectively. The Hg(II) and Ag(I) ions may be detected simultaneously or individually using the SpT-P[5]-EB microcapsule sensor in easy, practical, and affordable procedures.We thank Karamanoglu Mehmetbey University and Selcuk Univer-sity for providing us with the laboratory and all other necessary resources

Recurrent hepatocellular carcinoma is associated with the enrichment of MYC targets gene sets, elevated high confidence deleterious mutations and alternative splicing of DDB2 and BRCA1 transcripts

Purpose: Recurrence is the main cause of hepatocellular carcinoma (HCC) related deaths. Underlying recurrence biology can be better understood by comparative analysis of the complete set of transcripts between recurrent and non-recurrent HCC. In this study, transcriptomic data (GSE56545) from 21 male patients diagnosed with either recurrent or non-recurrent HCC were reanalyzed to identify deregulated pathways, somatic mutations, fusion transcripts, alternative splicing events, and the immune context in recurrent HCC. Materials and methods: DESeq2 was used for differential expression analysis, Mutect2 for somatic mutation analysis, Arriba and STAR-Fusion for fusion transcript analysis, and rMATs for alternative splicing analysis. Results: The results revealed that MYC targets gene sets (Hallmark_MYC_targets_V1 and Hallmark_MYC_targets_V2) were significantly enriched in recurrent HCC. Among the MYC targets, CBX3, NOP56, CDK4, NPM1, MCM5, MCM4 and PA2G4 upregulation was significantly associated with poor survival. Somatic mutation analysis demonstrated that the numbers of high confidence deleterious mutations were significantly increased in recurrent HCC. Alternative splicing-mediated production of non-functional DDB2 and oncogenic BRCA1 D11q were discovered in recurrent HCC. Finally, CD8+ T-cells were significantly decreased in recurrent HCC. Conclusions: These results indicated that the enrichment of MYC targets gene sets is one of the most critical factors that leads to the development of recurrent HCC. In addition, elevated deleterious mutation numbers and alternative spliced DDB2 and BRCA1 isoforms have been identified as prominent contributors to increasing genomic instability in male patients with recurrent HCC. © 2024 Medical University of Bialysto

Vanishing of conserved charges in Cotton gravity

Cotton gravity was recently introduced as a higher derivative extension of general relativity. The field equations of the theory involve the rank-3 Cotton tensor. Here we show that all solutions of the theory, including the black holes, have vanishing conserved charges, i.e. mass and angular momentum. This result implies that either the theory is unphysical since all the black holes carry the charges of the vacuum and can be created at no energy cost, or the theory has confinement of mass/energy and all other conserved quantities

Evaluation of the use of artificial intelligence in the accounting sector

Evaluation of the use of artificial intelligence in the accounting secto

Search for heavy neutral resonances decaying to tau lepton pairs in proton-proton collisions at (Formula presented)

A search for heavy neutral gauge bosons ((Formula presented)) decaying into a pair of tau leptons is performed in proton-proton collisions at (Formula presented) at the CERN LHC. The data were collected with the CMS detector and correspond to an integrated luminosity of (Formula presented). The observations are found to be in agreement with the expectation from standard model processes. Limits at 95% confidence level are set on the product of the (Formula presented) production cross section and its branching fraction to tau lepton pairs for a range of (Formula presented) boson masses. For a narrow resonance in the sequential standard model scenario, a (Formula presented) boson with a mass below 3.5 TeV is excluded. This is the most stringent limit to date from this type of search. © 2025 CERN, for the CMS Collaboration

Balance policy of Türkiye in the Russia – Ukraine war

Türkiye, Rusya - Ukrayna (Doğu - Batı) savaşında jeopolitik ve jeostratejik konumu nedeniyle bir denge politikası yürütmek zorunda kalmıştır. Rusya, sınırlarının ötesindeki etki alanlarını korumak ve Batı'nın sınırlarına baskı yapmasını engellemek için Ukrayna'ya savaş ilan etmiştir. Sovyet Sosyalist Cumhuriyetler Birliği 1991 yılında dağılsa da onun halefi olan Rusya Federasyonu, geri kalan Sovyet coğrafyasında hegemonyasını koruma eğilimini sürdürmüştür. Öte yandan NATO'nun nüfuzunu genişletme ve Rusya’yı çevreleme politikası kaçınılmaz sonu getirmiştir. NATO ve Batı Bloku doğrudan silahlı bir savaşa girmese de Ukrayna'ya her türlü lojistik ve askeri desteği sağlamıştır. Bu bağlamda NATO üyesi Türkiye'nin konunun doğrudan tarafı olması bekleniyordu ancak Türkiye bu süreçte Batı’yla olan tarihi geçmişinin etkisi ve teröre karşı mücadelesindeki deneyimlerinden yola çıkarak farklı bir politika izlemiştir. Türkiye'nin enerji ve ekonomik çıkarlarının yanı sıra güvenlik nedeniyle de Rusya ile bağlarını sürdürmesi ve dengeli bir politika izlemesi gerekmektedir.Türkiye had to carry out a balanced policy due to its geopolitical and geostrategic position in the Russia - Ukraine (East-West) war. Russia declared war on Ukraine to protect its hinterland and prevent The West from pressuring its borders. On the other hand, NATO’s policy of expansion and suppression of Russian influence has brought about an inevitable end. Even though NATO and The Western Bloc did not directly engage in a shooting war, they provided all kinds of logistical and military support to Ukraine. In this context, Türkiye, a member of NATO, was expected to be the direct party of the issue; however, in the process, Türkiye pursued a different policy based on the influence of its historical past with The West and its experiences in the fight against terrorism. Due to energy, economic interests, and security reasons, Türkiye must maintain its ties with Russia and pursue a balanced policy

Identification of low-momentum muons in the CMS detector using multivariate techniques in proton-proton collisions at √s = 13.6 TeV

"Soft"muons with a transverse momentum below 10 GeV are featured in many processes studied by the CMS experiment, such as decays of heavy-flavor hadrons or rare tau lepton decays. Maximizing the selection efficiency for these muons, while simultaneously suppressing backgrounds from long-lived light-flavor hadron decays, is therefore important for the success of the CMS physics program. Multivariate techniques have been shown to deliver better muon identification performance than traditional selection techniques. To take full advantage of the large data set currently being collected during Run 3 of the CERN LHC, a new multivariate classifier based on a gradient-boosted decision tree has been developed. It offers a significantly improved separation of signal and background muons compared to a similar classifier used for the analysis of the Run 2 data. The performance of the new classifier is evaluated on a data set collected with the CMS detector in 2022 and 2023, corresponding to an integrated luminosity of 62 fb-1 © 2025 CERN for the benefit of the CMS collaboration. Published by IOP Publishing Ltd on behalf of Sissa Medialab

An investigation on the criteria determining enterprise value in technology and software firms

Bu araştırmanın amacı teknoloji ve yazılım endüstrisinde işletme değeri üzerinde etkili olduğu düşünülen parametrelerin etkisini değerlendirmektir. Söz konusu parametreler işletmenin likidite durumunu, verimliliğini, borçluluğunu ve piyasadaki durumunu belirten oranlardan oluşmaktadır. Araştırmada ayrıca bu oranların işletme değeri üzerindeki etkileri analiz edilerek, sektöre özgü dinamiklerin bu bağlantılarda oynadığı rolün anlaşılması amaçlanmaktadır. Bu kapsamda sektörde yer alan en büyük 50 uluslararası firmanın 2014-2023 yılı verileri panel veri analizi yardımıyla analiz edilmiştir. Araştırma sonucunda brüt kâr marjı ve piyasa defter değerinin işletme değerini olumlu etkilediği, cari oran, borç özkaynak oranı, borç toplam varlık oranı ve aktif devir hızı değişkenlerinin ise negatif yönde etkilediği ortaya çıkarılmıştır. Araştırmanın teknoloji-yazılım alanında işletme değeri belirlenmesiyle yatırım kararı, rekabet analizi, firma seçimi gibi konularda karar vericilere yol göstereceği düşünülmektedir.The purpose of this study is to evaluate the impact of parameters that are considered to be effective on enterprise value in the technology and software industry. These parameters consist of ratios indicating the liquidity, productivity, indebtedness and market position of the enterprise. The study also aims to analyze the effects of these ratios on enterprise value and to understand the role of industry-specific dynamics in these linkages. In this context, the 2014-2023 data of the 50 largest international firms in the sector are analyzed with the help of panel data analysis. As a result of the research, it is revealed that gross profit margin and market book value positively affect enterprise value, while current ratio, debt-equity ratio, debt-total asset ratio and asset turnover rate variables negatively affect it. It is thought that the research will guide decision-makers on issues such as investment decision, competition analysis, and firm selection by determining enterprise value in the field of technology-software

Family empowerment levels of parents with disabled children and affecting factors

Bu çalışma engelli çocuğu olan ebeveynlerin aile güçlendirme düzeyleri ve etkileyen faktörleri belirlemek amacıyla kesitsel tipte yapıldı. Araştırmanın örneklemini engelli çocuğu olan 401 ebeveyn oluşturdu. Veriler, Haziran 2021- Mart 2022 tarihlerinde Çocuk ve Ebeveyn Bilgi Formu ve Aile Güçlendirme Ölçeği ile toplandı. Veriler istatistik programında doğrusal regresyon analizi, varyans analizi ANOVA, bağımsız örneklem t test ile analiz edildi. Anlamlılık düzeyi p<0.05 alındı. Ebeveynlerin %60,3'ü anne, %81,5'i evliydi. %88.8'nin sosyal güvencesinin olduğu, %81,3'nün eşi ile akraba olmadığı, %3,2'sinin devletten yardım aldığı, %91'nin gelecek kaygısı vardı. Aile güçlendirme ölçeği puan ortalaması 95,54±20,61 bulundu. Aile güçlendirme düzeyini etkileyen faktörler; çocuğun yaşadığı kişi, ebeveyn eğitim ve gelir durumu, eşin bakıma desteği, tekrar çocuk isteme durumu, psikiyatrik hastalık için ilaç kullanımı, gelecek kaygısı, suçluluk duygusu, öğrendiğinde şok yaşama, aile ilişkilerinde bozulma, tedavi ettirmede, özel araçları kullanmada ve çocuğun davranışlarını kontrol etmede zorluk, becerileri öğrenme konusunda bilgi gereksinimi, eş ile görev paylaşımında zorluk ve ilişkinin olumsuz etkilenmesi, diğer çocuklara yeterli ilgiyi gösterememe düşüncesi, engelli çocukla ilgili yasal haklar hakkında bilgi düzeyi olarak bulundu (p<0.05). Sonuç olarak ebeveynlerin aile güçlendirme düzeylerini etkileyen birçok faktör tespit edildi. Engelli çocuğu olan ebeveynlerin aile güçlülüğü düşük bulundu. Sağlık profesyonelleri, engelli çocuk ebeveynlerine kapsamlı aile güçlendirme programları uygulayarak bu programların etkinliğini değerlendirebilir.This cross-sectional study was conducted to determine the family empowerment levels of parents with disabled children and the factors affecting them. The sample of the study consisted of 401 parents with disabled children. Data were collected between March 2021-June 2022 with Child and Parent Information Form and Family Empowerment Scale. The data were analyzed with independent sample t test, analysis of variance ANOVA linear regression analysis at p<0.05 significance level. Parents were 60,3% mothers, 81,5% were married. 88,8 % had social security, 81,3% were not related to their spouses, 3,2% received help from the state, 91% had future anxiety. The mean total score of the scale was 95,4±20,61. Family empowerment level was found to be affected by the following factors: child's residence, parental education, income, spouse's support for care, desire to have another child, use of medication for psychiatric illness, anxiety about the future, feeling of guilt, experiencing shock when learned, deterioration in family relationships, difficulty in getting treatment, using special tools and controlling the child's behaviors, need for information about learning skills, difficulty in sharing tasks with the spouse and negative effects on the relationship, thought of not being able to show sufficient interest in other children, and level of knowledge about legal rights related to the disabled child (p<0.05). As a result, many factors affecting family empowerment levels were identified. Parents of children with disabilities were found to have lower family resilience. Health professionals should implement comprehensive family empowerment programs for parents of children with disabilities