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

Nursing Education and Emotional Intelligence and Empathetic Tendency: A Cross-Sectional Study

This study was carried out to determine the effects of nursing education on the development of emotional intelligence and empathetic tendency in nursing students. Methods: The study was designed as a cross-sectional one, and the study population comprised 152 nursing students, The Emotional Intelligence Assessment and the Empathetic Tendency Scale were used as data collection tools. Data collected was analyzed using Statistical Package for Social Sciences (SPSS).Results: Of  the students, 82.9 % were female. The means of Emotional Intelligence Assessment (141.7±22.9) and Empathetic Tendency Scores (68.5±8.1) were found as respectively. Conclusion: No statistically significant differences were observed between Emotional Intelligence Scores of the students by their year at school. However, a statistically significant difference was found between the students’ mean Empathetic Tendency Scores in terms of their year at school. Keywords: Nursing, nursing education, emotional intelligence, empathetic tendency DOI: 10.7176/JHMN/70-04 Publication date: January 31st 202

From Human Trafficking to Human Resources: Acquisition of Victims of Human Exploitation in Terms of Human Resources

Human exploitation is one of the most noncompliant and unacceptable invasion of human rights. Even though generally developed countries are interested in the effects on their own political and economical scheme, actually socio-psychological conditions of victims should be considered regarding the human exploitation. These people who are forced to be in a totally different environment are having a difficulty of integration. Integration and rehabilitation will be effective if applied in all areas with many extensions. In this paper, human exploitation in working places and human resources policies and strategies which would make the integration period shorter for refugee employees

Sözcük Köklerinin Sözdizimsel Olarak Kümelenmesi

This is an accepted manuscript of an article published by IEEE in 2016 24th Signal Processing and Communication Application Conference (SIU) on 23/06/2016, available online: https://ieeexplore.ieee.org/document/7496026 The accepted version of the publication may differ from the final published version.Distributional representation of words is used for both syntactic and semantic tasks. In this paper two different methods are presented for clustering word roots. In the first method, the distributional model word2vec [1] is used for clustering word roots, whereas distributional approaches are generally used for words. For this purpose, the distributional similarities of roots are modeled and the roots are divided into syntactic categories (noun, verb etc.). In the other method, two different models are proposed: an information theoretical model and a probabilistic model. With a metric [8] based on mutual information and with another metric based on Jensen-Shannon divergence, similarities of word roots are calculated and clustering is performed using these metrics. Clustering word roots has a significant role in other natural language processing applications such as machine translation and question answering, and in other applications that include language generation. We obtained a purity of 0.92 from the obtained clusters.Published versio

Design and implementation of a fast and scalable NTT-based polynomial multiplier architecture

In this paper, we present an optimized FPGA implementation of a novel, fast and highly parallelized NTT-based polynomial multiplier architecture, which proves to be effective as an accelerator for lattice-based homomorphic cryptographic schemes. As I/O operations are as time-consuming as NTT operations during homomorphic computations in a host processor/accelerator setting, instead of achieving the fastest NTT implementation possible on the target FPGA, we focus on a balanced time performance between the NTT and I/O operations. Even with this goal, we achieved the fastest NTT implementation in literature, to the best of our knowledge. For proof of concept, we utilize our architecture in a framework for Fan-Vercauteren (FV) homomorphic encryption scheme, utilizing a hardware/software co-design approach, in which polynomial multiplication operations are offloaded to the accelerator via PCIe bus while the rest of operations in the FV scheme are executed in software running on an off-the-shelf desktop computer. Specifically, our framework is optimized to accelerate Simple Encrypted Arithmetic Library (SEAL), developed by the Cryptography Research Group at Microsoft Research, for the FV encryption scheme, where large degree polynomial multiplications are utilized extensively. The hardware part of the proposed framework targets Xilinx Virtex-7 FPGA device and the proposed framework achieves almost 11x latency speedup for the offloaded operations compared to their pure software implementations

Effect of inner stiffeners on vibration and noise levels of gearbox housing without changing the mass

Especially, with the advancement of technology, mechanical parts need to be designed to be lighter and more durable. In the industry, gears are the most common power transmission equipment, and for this equipment, increasing durability and rigidity has an essential importance. During power transmission, undesired vibration and noise arise in gear systems. In addition to gear design, gearbox housing design is also essential to reduce the radiation of undesired structure-borne noise and vibration. In order to reduce noise and vibration levels, some modifications are frequently used on gearbox housings. In this study, three different gearbox housing designs (basic, cross and cellular) are formed and analysed by using ANSYS® software. The design alternatives for housings have been formed inside of the structure as different quantities of longitudinal and transverse stiffeners. In addition, all the external dimensions and the mass of these three housing designs are equal in order to observe just vibration and noise reduction. Fast Fourier Transform (FFT), statistical properties of vibration signals and sound levels of the gearbox have used for comparisons to determine which gearbox have better vibration and sound levels

The effect of supply chain agility on firm performance during COVID-19 pandemic: the mediating and moderating role of demand stability

The aim of this paper is to analyse the effects of supply chain agility on firm performance and the role of demand stability in this relationship. Within the scope of the research, by establishing a SEM (structural equation modelling), effects of supply chain agility and demand stability on firm performance were investigated. In addition, the effect of supply chain agility on demand stability is also observed. Analyzes have shown that during COVID-19 pandemic period, supply chain agility positively affects demand stability and firm performance. In addition, demand stability has positively affected firm performances. The mediating role of demand stability was analysed with the Process Macro method and its moderating effect was analysed with multiple regression. Analysis results showed that demand stability has a mediating role in the effect of supply chain agility on firm performance, but it doesn't have a moderating role

Strain Differences in Developmental Vulnerability to Alcohol Exposure Via Embryo Culture in Mice

Background Prenatal alcohol exposure can result in varying degrees of neurodevelopmental deficits, growth retardation, and facial dysmorphology. Variation in these adverse outcomes not only depends on the dose and pattern of alcohol exposure but also on less well understood interactions among environmental, genetic, and maternal factors. The current study tested the hypothesis that fetal genotype is an important determinant of ethanol teratogenesis by evaluating effects of ethanol exposure via embryo culture in three inbred strains of mice known to differ in the vulnerability of prenatal alcohol exposure in vivo. Methods and results Three strains of mice, C57BL/6N (B6), DBA/2 (D2), and 129S6/SvEvTac (129S6) were assessed in a whole embryo culture beginning on embryonic day 8.25 (E8.25), with or without alcohol administration at 88mM for 6 hours followed by 42 hrs culture in ethanol-free media. Contrasting strain differences in susceptibility were observed for the brain, the face, and other organ systems using the Maele-Fabry and Picard scoring system. The forebrain, midbrain, hindbrain, heart, optic vesicle, caudal neural tube, and hindlimbs of the B6 mice were severely delayed in growth, whereas compared to the respective controls, only the forebrain and optic vesicle were delayed in the D2 mice, and no effects were found in the 129S6 mice. A large number of cleaved(c)-caspase3 positive (+) cells were found in regions of the brain, optic vesicles, cranial nerve nuclei V, VII, VIII, and IX as well as the craniofacial primordial; only a few were found in corresponding regions of the B6 controls. In contrast, only a small number of c-caspase 3-im cells were found in either the alcohol-treated or the controls of the D2 embryos and in 129S6 embryos. The independent apoptotic markers TUNEL and Nile blue staining further confirmed the strain differences in apoptotic responses in both the neural tube and craniofacial primordia. Conclusions Under embryo culture conditions, in which alcohol exposure factors and fetal developmental staging were controlled, and maternal and intrauterine factors were eliminated, the degree of growth retardation and the extent and type of neurodevelopmental teratogenesis varied significantly across strains. Notably, the 129S6 strain was remarkably resistant to alcohol-induced growth deficits, confirming a previous in vivo study, and the D2 strain was also significantly less affected than the B6 strain. These findings demonstrate that fetal genotype is an important factor that can contribute to the variation in fetal alcohol spectrum disorder

X-Linked Agammaglobulinemia Presenting with Secondary Hemophagocytic Syndrome: A Case Report

Introduction. Coincidence of X-linked agammaglobulinemia (XLA) and secondary hemophagocytic syndrome (sHS) is atypical. Both diseases are rare and pathogenesis of the latter one is not clearly known. Case Presentation. A 5-year-old boy was diagnosed both with XLA and sHS. However, in his history, he did not have severe and recurrent infections. Bruton tyrosine kinase (BTK) gene mutation was present (c.1581_1584delTTTG). To the best of the authors’ knowledge, coincidence of XLA and sHS had not been reported in the literature before. Conclusion. Patients with XLA are extremely vulnerable to recurrent bacterial infections. The diagnosis of XLA with sHS at any time of life is both an interesting and challenging situation without history of recurrent bacterial infections

Energy, exergy, sustainability, and economic analyses of a grid-connected solar power plant consisting of bifacial PV modules with solar tracking system on a single axis

This study presents the energy, exergy, sustainability and exergoeconomic analysis of a grid-connected solar power plant with a power capacity of 226.4 MWe with a single axis solar tracking system consisting of monocrystalline and bifacial solar panels manufactured with half-cut technology. This solar power plant is located in Karapınar district of Konya province in Türkiye, between 37°45 and 37°47 north latitudes and 33°33 and 33°35 east longitudes. Based on the first and second laws of thermodynamics, the 6-month average values of the energy efficiency, maximum electrical efficiency, power conversion efficiency, exergy efficiency, sustainability index, thermoeconomic, and exergoeconomic parameters of the power plant were evaluated in detail. As a result of the energy and exergy analyses, the energy efficiency, maximum electricity efficiency, power conversion efficiency, and exergy efficiency of the plant were found to be 75.50%, 36.42%, 22.34%, and 21.98%, respectively. The sustainability index of the power plant is 1.29. Thermoeconomic and exergoeconomic parameter values were calculated as 2.43 W/$and 2.32 W/$, respectively, using EXCEM method