Tarımsal Faaliyetler Standardı: TMS-41 Çerçevesinde Su Ürünlerinin Muhasebeleştirilmesi1 Accounting of Fishery Products within the Framework of Agricultural Practice Standard: TAS-41

Günümüzde sürekli olarak değişim ve gelişim gösteren zorlu piyasa şartlarında işletme yöneticilerinin verecekleri rasyonel kararlarda daha dikkateli olması ve planlı hareket etmesi gerekmektedir. Rasyonel kararların verilmesi ise zamanında gerçek ve yararlı bilgilerin varlığı ile mümkündür. Bu nedenle, bütün işletmelerde olduğu gibi tarım işletmelerinde de oluşturulacak muhasebe bilgi sisteminin işletmenin geleceği açısından ayrı bir önemi bulunmaktadır. Bu çalışmada, 2012 ve 2014 yıllarında yapılan değişiklikler de dikkate alınarak TMS-41’in gelişim süreci, amacı ve kapsamı hakkında öz bilgilere yer verilmiştir. Canlı varlıklar ile tarımsal ürünlerin muhasebeleştirilme süreci, su ürünleri perspektifinde verilen örnekler ile açıklanmıştır. Daha sonra balık üretim işletmelerinde gerçekleştirilen tarımsal faaliyetlere ilişkin devlet teşvikleri ile bu teşviklerin muhasebeleştirilme işlemleri açıklanmıştır. Bu çalışmanın temel amacı hem işletme sayısı hem üretim hacmi hem de yarattığı katma değer giderek artan su ürünleri sektöründeki işletmelerin tarımsal faaliyetleri ile ilgili karşı karşıya kaldığı temel finansal işlemlere ilişkin muhasebe kayıtlarının TMS-41 çerçevesinde tek düze bir şekilde muhasebeleştirilmesi sağlamak ve TMS-41’in daha kolay anlaşılabilmesine destek olmaktır. Bununla birlikte çalışmada verilen örneklerde bazı hesap isimleri önerilmiştir. Yeni oluşturulacak hesap planında bu hesapların da yer alabilmesi, tarım sektörü içerisinde yer alan su ürünleri üreten işletmelerin daha anlamlı ve yararlı finansal bilgilere sahip olabileceğini göstermektedir. In today’s constantly changing and developing market demand conditions, it is necessary for business managers to be more careful in making rational decisions and act in a planned schedule. Rational decisions are only made possible by the presence of real and useful information provided in time. Therefore, as in all enterprises, accounting information system to be formed has special importance for the future of agricultural enterprises. In this study, upon taking the changes made in 2012 and 2014 into account, self-knowledge about the development process, purpose and scope of TAS41 is presented. The process of accounting for biological assets and agricultural products is explained along with the examples given in the perspective of fisheries. Then, government incentives related to agricultural practices in fishery production enterprises and accounting procedures of those incentives are explained. The main objective of this study is to ensure the uniform accounting of the accounting records related to the basic financial transactions faced by an increasing number of fishery production enterprises within the framework of the TAS-41 with a better understanding of the TAS-41. However, some account names are suggested in the examples given in the study. The fact that these accounts can be included in the new account plan shows that the fisheries enterprises in the agricultural sector can have more meaningful and useful financial information

An investigation on determining optimum wall ratio–cost relationship of shear walled reinforced concrete buildings

Reinforced concrete walls are very efficient structural elements in terms of carrying the lateral loads that are expected to affect the structures during the service of the buildings. These elements, which are not used for economic reasons in buildings designed in areas with low seismic hazard, can actually provide a significant increase in performance with a very small increase in construction cost. In this study, a total of 9 building models have been created and the relationship between optimum reinforced concrete wall ratio and cost on these buildings has been investigated. The design and analysis of the models were carried out according to the criteria specified in TSC 2018. Three different structural systems specified in TSC 2018 were used in the designed models. These structural systems used; RC frame structures, RC wall-frame structures and RC wall structures. These structures were analyzed by Response Spectrum Method which is linear analysis method and base shear forces were obtained. Then, push-over analysis, which is a nonlinear analysis method, was applied to obtain the base shear forces that the structure can actually carry. After the analysis, the quantities of materials to be used for the construction of the structural systems of the models were calculated and current manufacturing prices and rough costs were calculated. In order to compare the obtained costs with the structural performances, nonlinear shear forces and linear shear forces ratios were calculated and the over strength factors were calculated for each model. In the light of the data obtained from the studies in the literature, when the over strength factors and cost values are examined together, it is concluded that the optimum design for the conditions specified in TSC 2018 will be provided with the RC wall ratio between 0.001 - 0.0016. It is concluded that lateral load carrying capacity of construction increases up to 650% by increasing the construction cost by 17% for the designed models

Outcomes of Therapeutic and Tectonic Penetrating Keratoplasty in Eyes with Perforated Infectious Corneal Ulcer

Objectives:To evaluate the outcomes of penetrating keratoplasty performed for therapeutic and tectonic purposes in eyes with perforated infectious corneal ulcer.Materials and Methods:This retrospective study included 43 eyes of 43 patients who developed perforated infectious corneal ulcer of various etiological causes between June 2008 and January 2018. The patients were evaluated based on age and sex, follow-up time, presence of corneal perforation, pre- and postoperative visual acuity, postoperative graft transparency, complications, and infection recurrence.Results:The mean age of the 43 patients was 52.9±13.8 years. The mean follow-up time was 2.7±1.3 years. Preoperatively, the visual acuity of the eyes was at the level of hand motions or counting fingers; postoperative best corrected visual acuity ranged from hand motions to 0.7. Postoperative complications included hyphema in 8 patients (18.6%), elevated intraocular pressure in 14 (32.5%), posterior synechiae in 18 (41.8%), and cataract in 22 patients (51%). Therapeutic and tectonic success was achieved in 42 patients (97.6%). Postoperative graft transparency was observed in 35 patients (83.3%) within the 1-year follow-up period and in 27 patients (71.0%) at 2 years. Among 27 patients with graft transparency, 23 had bacterial and 4 had viral etiologies (p=0.52); 16 patients had perforations smaller than 1 mm and 11 had perforations 1-3 mm in size (p=0.2).Conclusion:Therapeutic-tectonic keratoplasty for perforated infectious corneal ulcer successfully restored globe integrity in 97.6% of cases. The rate of graft transparency was 71.0% at 2 years, with no effect of etiological agent or perforation size

Clinical and radiographic evaluation of the success of primary teeth treated with pulpotomy

Amaç: Süt dişlerinde uygulanan pulpotomi tedavilerinin ve üst restorasyonlarının başarıları ile bu tedavilerin daimi dişlerin gelişim ve sürme sürecine etkilerinin değerlendirilmesi amaçlanmaktadır. Gereç ve Yöntem: Çalışmaya Recep Tayyip Erdoğan Üniversitesi Diş Hekimliği Fakültesi Çocuk Diş Hekimliği Kliniği’ne 01.01.2017 – 31.12.2018 tarihleri arasında başvuran 270 hasta dahil edildi. Restorasyonların başarısı USPHS Kriterlerine göre değerlendirildi. Tedavi uygulanan süt dişinin altındaki daimi diş germi ile kontralateral simetrik daimi dişe bakılarak sürme zamanları karşılaştırıldı. Erüpsiyonunu tamamlayan daimi dişler hipoplazi ve/veya rotasyon varlığı açısından incelendi. İstatistiksel analizlerde Ki-kare ve McNemar testleri kullanıldı. Bulgular: Pulpotomi uygulanan süt dişlerinden maksiller birinci azıların diğer dişlere kıyasla ağızda bulunma oranlarının anlamlı derecede düşük olduğu gözlendi (p<0,001). Takip süresi uzadıkça (>24 ay) süt dişlerinde görülen kayıp yüzdelerinin arttığı belirlendi (p<0,001). Cam iyonomer uygulanan dişlerin istatistiksel açıdan anlamlı şekilde ağızda olmadığı görüldü (p=0,046). Lisans öğrencilerinin pulpotomi uyguladığı süt dişlerinin ağızda bulunma oranlarının uzmanlık öğrencilerine kıyasla daha düşük olduğu tespit edildi (p=0,004). USPHS kriterlerine göre kenar uyumu açısından diğer materyallere kıyasla kompozitlerin daha iyi olduğu (p=0,039), ancak kompozit restorasyonların mine dokusuna göre daha pürüzlü oldukları belirlendi (p=0,015). Hekim tecrübesi ile retansiyon, anatomik form ve yüzey pürüzlülük değerleri açısından anlamlı ilişki tespit edildi (p=0,012; p=0,034; p=0,001). Sonuç: Üst restorasyonda kullanılan materyalin çeşidi ile tedaviyi uygulan hekimin klinik tecrübe ve becerisi pulpotomi uygulamalarında başarıyı etkileyen önemli faktörlerdendir.Aim: To evaluate the success of pulpotomy treatments and their restorations applied in primary teeth and the effects on the development and eruption of permanent teeth. Materials and Methods: Two hundred and seventy patients who referred to Recep Tayyip Erdogan University, Faculty of Dentistry, Department of Pediatric Dentistry between 01.01.2017 and 31.12.2018 were included in the study. The success of the restorations was evaluated using the USPHS Criteria. The eruption times were compared by examining the permanent teeth germs under the treated primary teeth. Permanent teeth that completed their eruption were examined for the presence of hypoplasia and/or rotation. Chi-square and McNemar tests were used for statistical analysis. Results: It was observed that the presence of maxillary first molars treated with pulpotomy was found to be significantly lower than the others (p<0.001). A longer follow up period (>24 months) increased the percentage of loss in primary teeth (p<0.001). Teeth treated with glass ionomer were significantly lost (p=0,046). The primary teeth that undergraduate students treated with pulpotomy lost more than the residents (p=0.004). According to the USPHS criteria, composites were better than other materials (p = 0.039) in terms of marginal adaptation, but composite restorations were rougher than enamel (p=0.015). A significant relationship was found in terms of retention, anatomical form and surface roughness with the dentist's experience (p=0.012; p=0.034; p=0.001). Conclusion: Type of material used in dental restorations and the clinical experience and skill of the dentist who applied the treatment are important factors affecting the success of pulpotomy

Supply Responses of Agricultural Crops Cultivated in Yeşilirmak Agricultural Basin within Turkey Agricultural Basins Production and Support Model

Bu araştırmada destekleme politikası araçlarından biri olan Türkiye Tarım Havzaları Üretim ve Destekleme Modeli kapsamındaki Yeşilırmak Tarım Havzası'nda yetiştirilen bazı tarım ürünlerinin arz duyarlılıkları belirlenmiştir. Araştırma dönemi 1995-2012 yıllarını kapsamaktadır. Havza bazında seçilen ürünlerin reel ve cari fiyatları, ekiliş alanı, üretim miktarı ve verimlerinin genel eğilimleri trend denklemleri ile belirlenmiştir. Ürünlere ait arz duyarlılıkları ise panel regresyon yöntemi ile belirlenmiştir. Bağımlı değişken olarak üretim miktarı ele alınmıştır. Modele dahil edilen bağımsız değişkenler; ilgili ürünün reel fiyatının bir gecikmeli değeri, rakip ürünün reel fiyatının bir gecikmeli değeri, destekleme politikası değişkeni, motorin fiyatları, yıllık sıcaklık ortalaması, yıllık ortalama yağış miktarı ve traktör sayısıdır. Panel regresyon sonuçlarına göre, ilgili ürünlerin reel fiyatların bir gecikmeli değeri, yıllık yağış ortalaması, yıllık sıcaklık ortalaması ve havzadaki traktör sayısı tüm ürünler için istatistiksel olarak anlamlı bulunmuştur. Rakip ürünün etkisi, sadece ayçiçeğinde anlamlı bulunmuştur. Destekleme politikası, arpa, ayçiçeği ve nohut üretiminde anlamlı bulunmuştur. Araştırma sonuçlarına göre, fiyat faktörünün tarımsal üretimin planlanmasında dikkate alınması, teknolojik gelişmelerin tarımsal üretim boyutunda üretici ile buluşturulması, destekleme politikasının gerek uygulama açısından gerekse destekleme miktarı bakımından ulusal ve uluslararası dinamikler göz önünde bulundurarak reel anlamda üretime yansımasının sağlanması, üreticilerin geleneksel tutumlarının üretim deseni üzerindeki etkilerinin dikkate alınması öneriler olarak değerlendirilebilir.In this research, supply response of some agricultural crops cultivated in Yeşilırmak Agricultural Basin of Turkey Agricultural Basins Product and Support Model which is one of the support policy instruments was determined. The research period included 1995-2012 years. The general trends of real price and current price, planting area, production quantity and yield of selected crops within the basin were determined by using trend equations. Supply response of crops was determined by the Panel Regression Method. Amount of production was dependent variable. The independent variables included in the model are one year lagged real price for relevant crop, one year lagged real price for competitive crop, support policy variable, diesel price, the average annual temperature, the average annual rainfall and number of tractors. According to Panel Regression results, one year lagged real prices for relevant crops, the average annual rainfall, the average annual temperature and number of tractors in basin were statistically significant for all crops. Impact of competitive crop was statistically significant only for sunflower. Support policy was statistically significant for barley, sunflower and pea. According to results of the research, it is suggested that price factor is considered in production planning, technological developments is brought together with producer in agricultural production size, support policies is revised again both in term of application and support quantity considering national and international dynamics and provided reflecting to product in real terms and impact on production patterns of traditional attitudes of producers is considered

Examination Of Perlite-Polymer Interface Interactions in Polypropylene-Based Composites via Several Compatibilizers

The surface interaction between the polymer and the mineral additive is one of the most significant aspects influencing the efficiency of mineral-filled polymeric composites. In this work, three distinct compatibilizers were introduced to composites based on polypropylene (PP) and perlite to improve interactions between the constituents. On composites comprising 10% expanded perlite content, three different ratios of ethylene vinyl acetate copolymer (EVA), thermoplastic polyurethane elastomer (TPU), and maleic anhydride grafted polypropylene (MA-PP) compatibilizers were employed. Composites were produced using an approach designated melt blending followed by injection molding. The composites containing MA-PP compatibilizer possessed the most outstanding performance, according to the results of mechanical, physical, and dynamic mechanical evaluations and morphological characterizations. The investigated aspects indicated a rise in the composites containing 10 percent compatibilizer with the lowest adding amount, whereas performances declined at high compatibilizer contents. Along with these results, it was determined that the compatibilizers included in the PP/perlite composite system assisted in the fabrication of the composites by promoting the force values and melt flow rates identified during melt mixing. Following the test outcomes, MA-PP performed better than TPU and EVA in terms of compatibilizer efficiency. In general, it has been revealed that the selection of MA-PP compatibilizer in the manufacturing stages would offer benefits in terms of both simplicity of processing and mechanical strength where expanded perlite will be adopted as a natural filler for PP-based composites

Comparison of thoracotomy and thoracoscopy in patients with esophageal atresia - tracheoesophageal fistula

Objective: The aim of this study was to compare the patients who underwent EA-TEF repair with both classical and thoracoscopic methods, and thus to reveal the advantages and disadvantages of both techniques. Materials and methods: In this study, the files of 45 patients who underwent surgery for EA-TEF at the Erciyes University Faculty of Medicine (EUFM) Pediatric Surgery Clinic between August 2005 and July 2012 were retrospectively examined. Patients were divided into two groups based on the surgical method applied. Results: A total of 45 patients who presented with EA-TEF and underwent surgical procedures were evaluated. Thirty-one (70%) patients underwent thoracotomy (Group I), and 14 (30%) patients underwent surgery using the thoracoscopic method (Group II). The average gestational age was 37.5 weeks, and the birth weight was 2600 grams. Nineteen (42%) of the patients were female, and 26 (58%) were male. Group I was 39 weeks and 38 weeks in Group II. There was no significant difference in gestational age between the two groups (p&gt;0.05). There was no significant difference between the groups regarding accompanying system anomalies (p&gt;0.05). The time to surgery for patients in both groups was 2 days (p&gt;0.05). The operation time in Group I (95 minutes) was shorter than in Group II (105 minutes) (p&lt;0.05). The time to start gavage feeding after surgery in Group II was shorter compared to Group I (p&lt;0.05). No difference was detected between the groups concerning the time to start oral feeding (p&gt;0.05). No difference was detected between the groups concerning the length of hospital stay (p&gt;0.05). There was no significant difference between the groups regarding the rate of complications (p&gt;0.05). No patient died during surgery. Eleven (35%) of the 31 patients in Group I and 2 (14%) of the 14 patients in Group II died between postoperative days 1 and 25. There was no difference in mortality rates between the groups (p&gt;0.05). Conclusions: Postoperative complications were detected at similar rates in both groups

Environmental characteristics of older people attending physical medicine and rehabilitation outpatient clinics

Objective: A residential environment refers to the physical and social characteristics in a neighbourhood. The physical characteristics include interior housing qualities, exterior neighbourhood characteristics, and the accessibility of essential facilities and services outside the neighbourhood. Older adults especially may be vulnerable to the negative impacts of the residential environment. The aim of this study is to elucidate the problems ageing people face in their neighbourhoods, buildings and public areas. Methods: The study group consisted of a total of 1,001 people over the age of 65 who were admitted to physical medicine and rehabilitation clinics in Turkey and consented to participate. A questionnaire covering demographic, social and environmental information was used. Results: Of the study group, 58.6% was living in an apartment building, but only 23.6% of these buildings had an elevator, and the stairs were inconvenient in 46.7% of the buildings. Only 49% of the elderly people went for a walk regularly. The most frequent complaint about the hospitals, community health centres and other public areas was the inappropriate restroom conditions. Eighty-six percent of the study group were not members of an organization, a foundation or a group, and 73.6% did not have personal hobbies. Conclusions: The layouts of buildings and surroundings are inappropriate for older people, and the opportunities for them to participate in social activities are limited. Health and social programmes and governmental and local policies for older people are needed, and public awareness about this issue should be raised

Plasma lipoprotein(a) levels in patients with slow coronary flow

WOS: 000327688400001PubMed ID: 24570746Introduction: Slow coronary flow (SCF) is a microvascular disorder characterized by delayed opacification of coronary vessels with normal coronary angiogram. It may be due to endothelial dysfunction and diffuse atherosclerosis. Lipoprotein(a) [Lp(a)] is related to cardiovascular events. Plasma Lp(a) levels have not been studied previously in SCF patients. Aim: We investigated plasma Lp(a) and fibrinogen levels, and their relation to coronary flow rate in patients with SCE Material and methods: This cross-sectional study included 50 patients with SCF and 30 age- and sex-matched controls who had normal coronary arteries and normal flow. Coronary flow rates of patients and controls were counted with the thrombolysis in myocardial infarction (TIMI) frame count. Plasma Lp(a) and fibrinogen levels were measured in SCF patients and controls, with routine biochemical tests. Results: There were no significant differences between the two groups with respect to plasma Lp(a) (21 mg/dl vs. 14 mg/dl, p = 0.11) and fibrinogen (278 mg/dl vs. 291 mg/dl, p = 0.48) levels. The TIMI frame count was not correlated with plasma Lp(a) (r = 0.13, p = 0.25) or fibrinogen (r = -0.14, p = 0.28) levels. Conclusions: Our results show that there is no significant association between SCF and Lp(a) and fibrinogen levels