USING RATIO ANALYSIS TO ASSESS THE INSURANCE FIRMS OPERATING IN TURKEY

Insurance appeared so as to defend individuals against the losses and the costs that will occur depending on the various conditions along with the necessity of taking precautions beforehand throughout the people’s life. In other words, insurance is a form of attitude that occurs as a result of request and wish in order to supply the needs of the individuals in the future. The financial reports of the insurance companies are different from the financial reports of the firms that operate in the commercial and industrial field. The firms in the sector, contrary to the other businesses, have to compose accounts in such a way that it also includes the details reproduced by the characteristics of the service. The characteristics of the insurance businesses that they have will also reflect on the financial reports of insurance (Karasu,1996: 20-24). These characteristics can be juxtaposed as: a-In the insurance companies, it is certainly not possible to determine the profit or the loss of the period. This is because each price of the service provided depends on a set of probability calculations. b-The technical compensations that express the cautions of the firms are reserved from the insurance premium that the insured person has paid unlike the other businesses that reserve from the benefit. c-As the technical compensations depend on a set of probability calculations, the financial reports will have a definite margin of error. Under the lights of these explanations, our study aims to assess all the insurance companies (except for the unreached firms and the life insurance branch) that operate in the country by using the ratio analysis towards the dynamic analysis within the period of seven years including the years 2000-2006, and suggests some ideas on the trend of the sector

The Effect of Country Risk on Foreign Direct Investment: A Dynamic Panel Data Analysis for Developing Countries

Abstract. Issues created by inconsistency make difficult for investors to make healthy decisions. Risks and uncertainty may lead investors to have bad decisions which result in low level of profit from investments. The purpose of this study is to analyze the effect of country risk on the direct foreign investments (FDI). In the study in which annual data between the years of 2002 and 2014 belong to 49 countries are utilized, the relationships between the variables are analyzed through two phase system-GMM dynamic panel method. Three model assumptions are made for the study. According to the assumption results of the first model which focus on the country risk’s effect on the FDI inflows; the decrease in the country risk increases the FDI inflows. The results of second model through which the effects of sub elements of country risk (financial, economic and political risk) on the FDI are analyzed separately show that financial risk does not create statistically meaningful effect while the decrease in economic and political risk affects the FDI inflows in positive means. Finally, according to the results of the third model which focus on the effect of FDI inflows on the country risks; FDI creates a decreasing effect for country risk and indirectly inconsistencies..Keywords.FDI, Developing countries, Country risk, Twostep system-GMM.JEL. C33, C36, E22, F22

DEMÊ VÎYARTEYÎ RA HETA NIKA VIRAŞTIŞÊ CILA HEYWANAN (PALANE)

Amancê na xebata maya ke yew nimûneyê folklorîya, senetê destan ra cildeştişê heywanan ser o ya. Xebata ma de nuqtaya taybetî averşîyayîşê teknolojî cildeştişî ser o senîn hewa yew tesîr viraşto û gelo tarîxê ameyoxî de senetê cilan cayêko senîn de bibo? Xebata ma cewabê nê persan ser o vindena Na xebate bi beşan ameya pêser. Her beş yew melumatê cilan nîşan keno. Beşê yewin tarîxê cildeştişî ser o ya. Beşê dîyin hacetê, malzemeyê, viraştişê û bêj û naqşê senetê cile ser o melumat behs beno. Beşê hîrêyin de zî seba ke tayê termî hîna weş bêrê fehmkerdiş ma yew ferhengeke amade kerd. Na xabate veteyo peyin ra dima bi îlaweyê fotoğrafan û bi yew roportajî reyde qedêna. Na xebata ma de melumat komkerdiş bi persan û roportajan reyde ameyo pêser. Her çiqas xebata cigêrayîşî ser o melumat komkerdiş zaf zehmet bibo zî, senetkarê ke ma, înan de qisey kerdî û persanê ma ra cewab dayî zafêrî şinasî bî. Nê semedî ra melumat komkerdiş weş bi û ma qet zehmetî kaş nêkerde. Netîceyê na xebate de ma eşkenî vajê ke viraştişê cile ser o; seba vizêr, ewro û meşte yew melumato ercîyaye kom bîyo. Melumatanê na xebate, yew nuqtaya mûhîme nîşan kerda ke, averşîyayîşê teknolojî xebata cilviraştişî ser o yew tesîro negatîf viraşto. Seserra vîst û yewin de halê senetkaran û cildeştişî qet weş nêaseno.Folklorun bir örneği olan çalışmamız, amaç olarak çulculuk (palancılık) el sanatının genel durumunu analiz etmektir. Çalışmamızın önemli noktası, teknolojik gelişmelerin palancılık dikimini nasıl etkilediği, gelecekte bu el sanatının durumu ne olacağı ve nereye evrileceği gibi sorulara cevap aramaya çalışmaktadır. Söz konusu çalışma çeşitli bölümlerden meydana gelmiştir. Her bölüm palancılık (çulculuk) el sanatının durumunu anlatmaya çalışmaktadır. Birinci bölüm palancılık tarihi hakında bilgi verirken, ikinci bölümde ise sanatta kulanılan araç-gereçler, palan yapımında gerekli olan malzemeler, sanatın nasıl icra edildiğine ve hayvan çulunun kaç parçası olduğuna, yapılan çuların türleri ile çul süslemesinde kulanılan nakış sembollerinin anlamı üzerinde durmaktadır. Üçüncü bölümde ise palancılık el sanatına yönelik bazı kavramların daha iyi anlaşılması için küçük bir sözlük eklenmiştir. Çalışmamız ilave olarak çeşitli fotoğraflar ile bir röportajla bitmektedir. Çalışmaya ilişkin bilgi toplama yöntemimiz; soru sorma, diyalog ve röportaj tekniği kulanılmıştır. Her ne kadar alan araştırmalarına yönelik bilgi toplama zor olsada, görüştüğümüz, bilgisine başvurduğumuz sannatkarların birçoğunun tanıdık olması işimizi kolaylaştırmıştır. Netice itibari ile bu çalışma palancılık yapımının ilişkin dünü, bugünü ve yarınına yönelik bilgi içermektedir. Çalışmamızın en önemli sonucu da teknolojinin gelişmesiyle birlikte çulculuk yapımının olumsuz etkilendiği verilerle ortaya konulmuştur. An itibari ile yirmi birinci yüzyılda palancılık dikimi ve palancılıkla uğraşan sannatkarların durumu pek de iyi görünmemektedir

Determination of genetic distance between East Anatolian Red, Brown Swiss, Holstein and Simmental breeds of cattle using polymorphic systems

Genetic distances were determined according to Nei, Cavalli-Sforza and Reynolds methods between the Brown Swiss (173), Simmental (80), Holstein (18) and East Anatolian Red (51) cattle breeds using milk protein (as) and blood protein types (Hb and Tf). The distribution of phenotypic frequencies in all the four breeds for all systems except alpha s(1)-Cn was significant (P<0.01) using chi-square test. Phylogenetic trees based on the polymorphic systems of the populations obtained by three different methods of Nei, Cavalli-Sforza and Reynolds were found to be similar. According to the phylogenetic trees Brown Swiss and Simmental cattle breeds fall in one group and dairy (Holstein) and Native (East Anatolian Red) breeds in different groups

Soft-Sediment Deformation Structures Interpreted as Seismites in the Kolankaya Formation, Denizli Basin (SW Turkey)

The NW-trending Denizli basin of the SW Turkey is one of the neotectonic grabens in the Aegean extensional province. It is bounded by normal faults on both southern and northern margins. The basin is filled by Neogene and Quaternary terrestrial deposits. Late Miocene- Late Pliocene aged Kolankaya formation crops out along the NW trending Karakova uplift in the Denizli basin. It is a typical fluviolacustrine succession that thickens and coarsens upward, comprising poorly consolidated sand, gravelly sand, siltstone and marl. Various soft-sediment deformation structures occur in the formation, especially in fine- to medium grained sands, silts and marls: load structures, flame structures, clastic dikes (sand and gravely-sand dike), disturbed layers, laminated convolute beds, slumps and synsedimentary faulting. The deformation mechanism and driving force for the soft-sediment deformation are related essentially to gravitational instability, dewatering, liquefaction-liquidization, and brittle deformation. Field data and the wide lateral extent of the structures as well as regional geological data show that most of the deformation is related to seismicity and the structures are interpreted as seismites. The existence of seismites in the Kolankaya Formation is evidence for continuing tectonic activity in the study area during the Neogene and is consistent with the occurrence of the paleoearthquakes of magnitude >5

bGH/AluI and CSN3/HinfI Gene Polymorphisms in Holstein Cattle

The aim of the study was to determine the gene and genotype frequencies of the bGH/AluI and CSN3/HinfI gene in the animal material obtained from organic farm by PCR-RFLP method. A total of 248 cattle of Holstein breed were genotyped for the bGH/AluI and CSN3 HinfI polymorphism. In bGH gene region, the LL, LV and VV genotype frequencies were 0.50, 0.48 and 0.02 respectively and In CSN3 gene region, the AA, AB and BB genotype frequencies were 0.71, 0.23 and 0.06 respectively. Both bGH/AluI and CSN3/HinfI genotypes were not found to be in equilibrium within the breed. Also, both heterozygosity were found at a high rate as 0.478 and 0.234 and the calculated FIS values were -0.24 and 0.20 respectively

Effect of 900-MHz electromagnetic field on the cerebellum: a histopathological investigation

Objectives: The currently widely used technological devices give rise to electromagnetic fields (EMFs) at various frequencies. Recent studies have reported that EMFs damage the central nervous system. The cerebellum is of considerable importance to human life due to its involvement in motor control, language, and cognitive-sensory functions. Damage occurring in the histological layers of the cerebellar cortex causes various neurological and psychiatric diseases, such as paralysis, tumor, autism, and schizophrenia. Our study involved a histopathological evaluation of the effects of communication systems’ standard 900-MHz EMF on the cerebellum. Methods: Sprague–Dawley rats were assigned into two groups containing six animals each: control and EMF. The EMF group was exposed to a 24-h 900-MHz radiofrequency EMF over 20 days with a digital modulation signal generator installed in the middle of their cage. Ten days after EMF application, the rats were sacrificed by cervical dislocation under anesthesia induced with 50 mg/kg ketamine hydrochloride and 10 mg/kg intraperitoneal xylazine HC1. Results: Intense caspase-3 expression was seen in the Purkinje cells and granular cells exposed to a 900-MHz frequency EMF (p0.05). Conclusion: A 900-MHz EMF causes deleterious effects on the cerebellum by giving rise to apoptosis accompanied by caspase-3 expression in the Purkinje and granular cells in particular

Effect of glucose concentration on peritoneal inflammatory cytokines in continuous ambulatory peritoneal dialysis patients.

OBJECTIVE: It is known that glucose concentrations of peritoneal dialysis solutions are detrimental to the peritoneal membrane. In order to determine the effect of glucose concentration on cytokine levels of peritoneal fluid of continuous ambulatory peritoneal dialysis (CAPD) patients, a cross-sectional study was performed. METHODS: Nine non-diabetic CAPD patients participated in two 8-h dwell sessions of overnight exchanges in consecutive days, with 1.36% and 3.86% glucose containing peritoneal dialysis solutions (Baxter-Eczacibas). Peritoneal dialysis fluid tumor necrosis factor (TNF)-alpha and interleukin (IL)-6 levels were measured. RESULTS: TNF-alpha levels after 1.36% and 3.86% glucose used dwells were 23+/-14 pg/ml and 28+/-4 pg/ml, respectively (p=0.78). The IL-6 levels were 106+/-57 pg/ml and 115+/-63 pg/ml (p=0.81), respectively. CONCLUSION: In our in vivo study we found that the glucose concentration of the conventional lactate-based CAPD solution has no effect on basal IL-6 and TNF-alpha levels of peritoneal fluid. Further in vivo studies with non-lactate-based CAPD solutions are needed in order to determine the effect of glucose concentration per se on cytokine release