Turkish transperancy and disclosure survey 2008; a year of littel or no progress

Standard & Poor's Governance Services and the Corporate Governance Forum of Turkey (CGFT) at Sabanci University in Istanbul monitored and assessed corporate response to regulation and market circumstances by conducting the survey over four successive years, with the objective of providing a comparative insight into the disclosure practices of Turkish companies. Laws and regulations concerning corporate governance and their enforcement have been drastically improved during these years. The new legal and regulatory framework includes Corporate Governance Guidelines issued in 2003, directives related to audit and accounting standards and practices issued in and after 2003 by the Capital Markets Board of Turkey (CMB), a new Banking Law, and directives issued by the Banking Regulatory and Supervisory Agency. This report summarizes the finding of the fourth survey and provides an insight into the impact of the regulatory changes on disclosure. The data collected are used for further research by CGFT researchers, to analyze the relationship between disclosure and transparency, disclosure and performance, and disclosure and firm characteristics

Turkish transparency and disclosure survey 2007: pace of improvement has slowed

The report summarizes the results of the third phase of public disclosure survey of Turkish companies. The study looks at the disclosure practices of 52 companies which are constituencies of S&P/IFC Global-Turkey and ISE-60, compares it with the previous years' results. The conclusion is that the pace of improvement in the disclosure practices of Turkish companies has slowed down with marginal improvement in the area of financial disclosure and ownership transperancy and moderate improvement in board disclosure

Building and Development of the Knowledge Based Economy in Bosnia and Herzegovina

Throughout a several last years the transition of the educational system in Bosnia and Herzegovina has been evident. Besides the various formal procedures that the education in Bosnia and Herzegovina has to go through, the system of the overall social transformation has a far greater impact on the process of change. Even the very apprehension of the term „educated person“ has been changed throughout the need for a countinous adjustment and adoption of the new concept of work. In relation to this it is particularly important to set the base for building of a knowledge based society. The aim of this paper is to represent the current position of Bosnia and Herzegovina on its establishment of the knowledge based society through the application of the instruments such as Human Development Index, Knowledge Index and Knowledge Economy Index as well as to sugest potential steps in order to strengthen the process and to make it permanent. Also, the analysis of the fundamental pillars that are leading to the knowledge based economy will be performed in this paper. These pillars are Educated and Skilled Labour Force, an Adequate Information Infrastructure, a Conductive Economic and Institutional Regime and an Effective Innovation System. What will also be represented in this paper is a general overview of opportunities that Bosnia and Herzegovina should use through the educational, research and other scientific institutions in order to apprehend, generate and spread the knowledge.Knowledge Society, Knowledge Based Economy, Human Resource Development

The Advantages of the Use of Ion- Selective Potentiometry in Relation to UV/VIS Spectroscopy

Electro analytical methods have a long history of development. Ion-selective potentiometry is one of the electro analytical methods. There are some advantages of the use of Ion selective potentiometry (ISP) which is accurate, fast, economic and sensitive in relation to the standard method, UV/VIS spectroscopy. The development of potentiometric ion-selective electrodes is a very interesting field because it has a wide range of applications in determining ions in water and other mediums. The use of ion-selective electrodes enables the determination of ion species in a trace. Ion-selective electrodes are suitable for analysis in industry, for control processes, for physiological measurements and environmental monitoring. In recent years it was used for the determination of many ions in the food industry such as determination of calcium in milk products, fruit juice and different kinds of vegetables. In our experiment measurement of bottled water using ISP showed lower level of fluoride compared to measurement by UV/ VIS spectroscopy. This results confirmed higher sensitivity of ISE in reference to UV/VIS spectroscopy. By our experimental data we can conclude that the concentration in examined sample was within the allowed concentration according to World Health Organisation

Phase retrieval of reflection and transmission coefficients from Kramers-Kronig relations

Analytic and passivity properties of reflection and transmission coefficients of thin-film multilayered stacks are investigated. Using a rigorous formalism based on the inverse Helmholtz operator, properties associated to causality principle and passivity are established when both temporal frequency and spatial wavevector are continued in the complex plane. This result extends the range of situations where the Kramers-Kronig relations can be used to deduce the phase from the intensity. In particular, it is rigorously shown that Kramers-Kronig relations for reflection and transmission coefficients remain valid at a fixed angle of incidence. Possibilities to exploit the new relationships are discussed.Comment: submitted for publicatio

Elementi formalnih postupaka u zaumnom pesničkom eksperimentu

The paper analyzes the elements and strategies of Russian formalism applied to the Russian avantgarde zaum poetic experiment of Alexei Kruchenykh and Viktor Khlebnikov. In futuristic tendencies to create a trans-rational language or zaum language lies the idea of a new voice, sounds and semantic meaning. According to Russian poets the new semantic meaning of the word is obtained only in the process of performing a poem. Also, according to Russian formalism, sound of poem, in the performing process, has its own independent meaning. In this sense zaum experiment in its printed form does not possess a fixed resolution of meanings, but only has potential of meanings. The function of fixed forms, that during the process of performing is to form a new movable semantic meaning.The paper analyzes the elements and strategies of Russian formalism applied to the Russian avantgarde zaum poetic experiment of Alexei Kruchenykh and Viktor Khlebnikov. In futuristic tendencies to create a trans-rational language or zaum language lies the idea of a new voice, sounds and semantic meaning. According to Russian poets the new semantic meaning of the word is obtained only in the process of performing a poem. Also, according to Russian formalism, sound of poem, in the performing process, has its own independent meaning. In this sense zaum experiment in its printed form does not possess a fixed resolution of meanings, but only has potential of meanings. The function of fixed forms, that during the process of performing is to form a new movable semantic meaning

HUBUNGAN TINGKAT KECEMASAN DAN GEJALA INSOMNIA PADA LANSIA DI UPTD RUMOH RNSEJAHTERA GEUNASEH SAYANG BANDA RNACEH DAN UPTD PANTI SOSIAL RNTRESNA WERDHA BELAI KASIH RNKAB. BIREUEN

ABSTRAKLanjut usia mempunyai kecenderungan terjadinya kecemasan dan insomnia. Tujuan dari penelitian ini untuk mengetahui gambaran tingkat kecemasan dan gejala insomnia. ini merupakan penelitian deskriptif analitik dengan sampel 70 responden diambil secara total sampling yang memenuhi kriteria inklusi. Tingkat kecemasan diukur menggunakan kuesioner HARS (Hamilton Anxiety Rating Scale) sedangkan insomnia menggunakan kuesioner IRS (Insomnia Rating Scale). Hasil penelitian didapatkan bahwa responden yang mengalami kecemasan sebanyak 75,7% dan insomnia 87,1%. Hasil tabulasi silang didapatkan 17 responden yang tidak kecemasan tetapi mengalami insomnia ringan 82,4%, insomnia sedang 11,8%, insomnia berat 5,9%. Kemudian 20 responden mengalami kecemasan ringan tetapi tidak insomnia 25,0%, insomnia ringan 40,0%, insomnia sedang 35,0%. 19 responden mengalami kecemasan sedang tetapi tidak insomnia 15,8%, insomnia ringan 10,5%, insomnia sedang 47,4%, insomnia berat 26,3%. 14 responden mengalami kecemasan berat tetapi tidak insomnia 12,9%, insomnia ringan 14,3%, insomnia sedang 42,9%, insomnia berat 35,7%. Data dianalisis dengan menggunakan Chie Square dan diperoleh nilai p value = 0,000 artinya semakin berat kecemasan pada lansia semakin berat pula timbul insomnia.Kata Kunci: Lanjut Usia, Kecemasan, Insomnia