A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context

Do N-terminal pro-brain natriuretic peptide levels determine the prognosis of community acquired pneumonia?

Objective: Pneumonia is a leading cause of mortality worldwide, especially in theelderly. The use of clinical risk scores to determine prognosis is complex and thereforeleads to errors in clinical practice. Pneumonia can cause increases in the levels of cardiacbiomarkers such as N-terminal pro-brain natriuretic peptide (NT-proBNP). The prognosticrole of the NT-proBNP level in community acquired pneumonia (CAP) remains unclear.The aim of this study was to evaluate the prognostic role of the NT-proBNP level in patientswith CAP, as well as its correlation with clinical risk scores. Methods: Consecutiveinpatients with CAP were enrolled in the study. At hospital admission, venous bloodsamples were collected for the evaluation of NT-proBNP levels. The Pneumonia SeverityIndex (PSI) and the Confusion, Urea, Respiratory rate, Blood pressure, and age ? 65years (CURB-65) score were calculated. The primary outcome of interest was all-causemortality within the first 30 days after hospital admission, and a secondary outcomewas ICU admission. Results: The NT-proBNP level was one of the best predictors of30-day mortality, with an area under the curve (AUC) of 0.735 (95% CI: 0.642-0.828; p< 0.001), as was the PSI, which had an AUC of 0.739 (95% CI: 0.634-0.843; p < 0.001),whereas the CURB-65 had an AUC of only 0.659 (95% CI: 0.556-0.763; p = 0.006).The NT-proBNP cut-off level found to be the best predictor of ICU admission and 30-day mortality was 1,434.5 pg/mL. Conclusions: The NT-proBNP level appears to be agood predictor of ICU admission and 30-day mortality among inpatients with CAP, witha predictive value for mortality comparable to that of the PSI and better than that of theCURB-65 score

Height and body-mass index trajectories of school-aged children and adolescents from 1985 to 2019 in 200 countries and territories: a pooled analysis of 2181 population-based studies with 65 million participants

Summary Background Comparable global data on health and nutrition of school-aged children and adolescents are scarce. We aimed to estimate age trajectories and time trends in mean height and mean body-mass index (BMI), which measures weight gain beyond what is expected from height gain, for school-aged children and adolescents. Methods For this pooled analysis, we used a database of cardiometabolic risk factors collated by the Non-Communicable Disease Risk Factor Collaboration. We applied a Bayesian hierarchical model to estimate trends from 1985 to 2019 in mean height and mean BMI in 1-year age groups for ages 5–19 years. The model allowed for non-linear changes over time in mean height and mean BMI and for non-linear changes with age of children and adolescents, including periods of rapid growth during adolescence. Findings We pooled data from 2181 population-based studies, with measurements of height and weight in 65 million participants in 200 countries and territories. In 2019, we estimated a difference of 20 cm or higher in mean height of 19-year-old adolescents between countries with the tallest populations (the Netherlands, Montenegro, Estonia, and Bosnia and Herzegovina for boys; and the Netherlands, Montenegro, Denmark, and Iceland for girls) and those with the shortest populations (Timor-Leste, Laos, Solomon Islands, and Papua New Guinea for boys; and Guatemala, Bangladesh, Nepal, and Timor-Leste for girls). In the same year, the difference between the highest mean BMI (in Pacific island countries, Kuwait, Bahrain, The Bahamas, Chile, the USA, and New Zealand for both boys and girls and in South Africa for girls) and lowest mean BMI (in India, Bangladesh, Timor-Leste, Ethiopia, and Chad for boys and girls; and in Japan and Romania for girls) was approximately 9–10 kg/m2. In some countries, children aged 5 years started with healthier height or BMI than the global median and, in some cases, as healthy as the best performing countries, but they became progressively less healthy compared with their comparators as they grew older by not growing as tall (eg, boys in Austria and Barbados, and girls in Belgium and Puerto Rico) or gaining too much weight for their height (eg, girls and boys in Kuwait, Bahrain, Fiji, Jamaica, and Mexico; and girls in South Africa and New Zealand). In other countries, growing children overtook the height of their comparators (eg, Latvia, Czech Republic, Morocco, and Iran) or curbed their weight gain (eg, Italy, France, and Croatia) in late childhood and adolescence. When changes in both height and BMI were considered, girls in South Korea, Vietnam, Saudi Arabia, Turkey, and some central Asian countries (eg, Armenia and Azerbaijan), and boys in central and western Europe (eg, Portugal, Denmark, Poland, and Montenegro) had the healthiest changes in anthropometric status over the past 3·5 decades because, compared with children and adolescents in other countries, they had a much larger gain in height than they did in BMI. The unhealthiest changes—gaining too little height, too much weight for their height compared with children in other countries, or both—occurred in many countries in sub-Saharan Africa, New Zealand, and the USA for boys and girls; in Malaysia and some Pacific island nations for boys; and in Mexico for girls. Interpretation The height and BMI trajectories over age and time of school-aged children and adolescents are highly variable across countries, which indicates heterogeneous nutritional quality and lifelong health advantages and risks

Heterogeneous contributions of change in population distribution of body mass index to change in obesity and underweight NCD Risk Factor Collaboration (NCD-RisC)

From 1985 to 2016, the prevalence of underweight decreased, and that of obesity and severe obesity increased, in most regions, with significant variation in the magnitude of these changes across regions. We investigated how much change in mean body mass index (BMI) explains changes in the prevalence of underweight, obesity, and severe obesity in different regions using data from 2896 population-based studies with 187 million participants. Changes in the prevalence of underweight and total obesity, and to a lesser extent severe obesity, are largely driven by shifts in the distribution of BMI, with smaller contributions from changes in the shape of the distribution. In East and Southeast Asia and sub-Saharan Africa, the underweight tail of the BMI distribution was left behind as the distribution shifted. There is a need for policies that address all forms of malnutrition by making healthy foods accessible and affordable, while restricting unhealthy foods through fiscal and regulatory restrictions

A semiotic landscape analysis of the film posters: Parasite, Mother and Whiplash

The aim of this study is to discuss the film posters of Parasite, Mother and Whiplash through semiotic landscape. The analyses have been based on Halliday’s Functional Grammar (1985) and, Kress and van Leeuwen’s Visual grammar (2020). The film Parasite has been analysed within the actional and classificational processes, whereas the film Mother has been examined within the reactional and analytical processes and the film Whiplash has been investigated through the speech and mental processes, and the symbolic processes. The film posters have been also discussed in terms of the descriptive and connotative meanings, as well as the significance of colours in conveying emotions and cultural meanings. Besides, the widespread use of disguised symbols has been identified in film posters. This study sheds light on the influence of visual discourse analysis on film posters, emphasizing the study of semiotics and visual communication in a media-dominated society

Space syntax-based analysis method to improve the accessibility of urban tourism in a historic environment Tarihi bir çevrede kent turizminin erişilebilirliğini geliştirmek için mekan dizimine (space syntax) dayalı bir analiz yöntemi

Urban centers have traditionally been points of attraction for local and international visitors. The most important point that will enable urban spaces to form meaningful integrity is the relational structures of spaces. The renewal of cities over time and the use of historical heritage sites by people for tourism purposes will contribute to the understanding of the urban identity by improving the structural and social structure of the city. In the study, Space syntax analysis method was used, which enables the comparative analysis of the relations between the structural features of the historical spaces in Erzurum city center in terms of functionality and the shaping features of the spaces, and tells the story of how the performance of the spaces is affected by the physical and spatial form. The city center was drawn and digitized. Integration value was calculated by performing Axial and Segment analysis of the drawn map in the depthmap X-0.8.0 program. Based on the integration link in accessibility, tourist route and people flow with the maps and statistical charts of Space Syntax, it is aimed to evaluate the street network and functionality performance. The effects of the combination between the route of the city's historical sites and critical points based on the street-avenue network and the functionality, transportation and integration attractiveness of existing historical sites have been determined. In the parts of the city where the historical texture is dense, the relation network between the built environment and the city, access-transportation and social relations are interpreted. As a result, it has been determined that while foreign tourists prefer to wander on the streets with high global integration, local people prefer streets with high local integration. It has been revealed that axes with high global integration constitute a much more important route for tourists

Student Centered Landscape Scenarios In Winter City University Campuses: Erzurum Atatürk University Case

World population which is increasing day by day andurbanization as a result of it has caused deterioration in naturalenvironment. Maintainability concept has been an importantcriterion in new planning and design studies for decreasing theseproblems. In this sense universities contributing tomaintainability targets positively, contributes to physicaldevelopment of city and environmental plans by providing greenareas open to the whole city. However, recreational activitiesbeing done in campuses increase self-reliance and respectabilityof young individuals by creating nature exploring, social sharingand personal awareness especially for students.In this student centered study being done in Atatürk University itwas aimed to give some suggestions for alternative outdoorplayfields which will satisfy social, cultural and recreationalneeds of students for four seasons. Moreover, indoor and outdoorwinter recreational areas for all year long and some possibleplaces in which students will have fun were given as suggestions.Approximate 150 questionnaire studies were done randomly infaculties, which are in campus and have student density anddemands of students for recreational usage and outdoor sports inthe direction of utilization of campus and their needs weredetermined. Moreover, indoor and outdoor winter recreationalareas in the campus which will satisfy needs of students for allyear long and some possible places in which students will havefun were given as suggestions