The Waqf Investment Funds

Araştırmacının amacı, bu çalışma üzerinden vakıf sandıkları tecrübesini ve hedeflerini sunmak değildir. Zira bu işi ümmetin çok sayıda bilim insanı zaten yaptılar. Araştırmacı burada vakıf fonlarının yatırıma aktarılmak suretiyle büyütülmesi, böylece bu fonların atıl kalmadan istenilen üstün amacı gerçekleştirmesi ve sürdürülebilir kılınmasının imkanları üzerinde çalışmaktadır. Araştırma amacının gerçekleşmesi için bu çalışma üç bölüme ayrılmıştır. Birinci bölüm, yatırım vakıflarının üstünlükleri ve ilkelerini ele alır. İkinci bölüm, kamuya açık alımlar yoluyla vakıfların finansman yöntemlerini, üçüncü bölüm ise, yatırım fonları tecrübesinin vakıf fonlarına uyarlanması ve vakıf yatırım fonlarının oluşturulmasını konu alır. Aynı zamanda çalışma, bu araştırmanın en belirgin sonuçlarının sunulduğu bir sonuç kısmını da içermektedir

Fair value and environmental disclosure impact on agricultural company financial performance

AbstractBiological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously measured using the historical cost method. This study aims to determine the impact of PSAK 69 implementation on financial performance. This study also investigates the effect of environmental reporting on financial performance. The agricultural listed company on the Indonesia Stock Exchange was chosen as the sample in this quantitative study. The data was obtained from the financial reports from 2015 to 2020. The environmental reporting data was measured by a PROPER rating. The data was then analysed using panel data regression. The findings of this study indicated that the implementation of PSAK 69 did affect the financial performance. The environmental reporting using the PROPER rating however did not affect the financial performance. The result of this study can be used as a basis for decision making for management to improve the company’s financial performance and environmental reporting.AbstrakAset biologis adalah aset bertumbuh yang dimiliki oleh perusahaan dan dapat memberikan manfaat ekonomi di masa mendatang. Di Indonesia, aset biologis dicatat dan diakui berdasarkan PSAK 69 mulai tahun 2018. PSAK 69 meminta aset biologis diukur dengan metode fair value, yang sebelumnya diukur dengan historical cost. Penelitian ini bertujuan untuk mengetahui dampak penerapan PSAK 69 tentang aset biologis terhadap kinerja keuangan. Selain itu, penelitian ini juga ingin mengetahui dampak pelaporan lingkungan pada kinerja keuangan. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan sektor agrikultur yang terdaftar pada Bursa Efek Indonesia sebagai sampelnya. Data penelitian bersumber dari laporan keuangan perusahaan tahun 2015-2020. Data tentang pelaporan lingkungan diambil dari peringkat PROPER. Data diolah dengan menggunakan analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa perubahan pengukuran pada aset biologis berpengaruh pada kinerja keuangan perusahaan. Pelaporan lingkungan menggunakan peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini dapat dijadikan dasar pengambilan keputusan bagi manajemen untuk meningkatkan kinerja keuangan perusahaan serta meningkatkan pelaporan lingkungan

Statistical Identification of a Prestressed Concrete Beam with Unbonded Tendons Using Modal Data

An iterative statistical identification method, based on Bayesian approach, was used to identify the actual stiffness and prestressing force of a prestressed simply supported beam with unbonded curved tendons. A finite element model, with consistent mass matrix, was used as analytical model and the first three natural frequencies of the beam were used as experimental modal parameters. Because the procedure involves inversion of matrices, the ill-conditioning of the problem was also investigated. The aim of this paper is to identify a reliable model of a prestressed beam which represents very well the real structure by identifying the stiffness parameters and the prestressing force. This model can be used, then, as a reference model to detect damage or loss of prestressing force. It was seen that the accuracy of the identified parameters and the rate of convergence are highly influenced by the coefficients of variation assigned to the various parameters. The effect of the uncertainties associated with the physical and experimental parameters on the accuracy of the identification results was illustrated by some graphics and tables. Other graphics and tables show the utility of the improved statistical identification method to accelerate the convergence of the identified parameters

Steel Reinforcement Ratio Dependency of Plastic Rotational Capacity of Reinforced Concrete Beams

This paper describes experimental observations intended to verify the dependency of plastic rotational capacity on steel reinforcement ratio. Variable parameters are: scale, steel ratio and slenderness. Experimental results are obtained varying the percentage of reinforcement and beam dimensions to analyze the structural response for a practical construction. These beams are normally designed in such a way that the internal forces as well as their distribution over the transversal section are calculated using the elastic beam theory, while the beam dimensions are designed using the ultimate limit state. Reinforced concrete beams must be designed to have a ductile response. This is necessary to guarantee the structural safety and internal forces redistribution during their life. In fracture mechanics, it is seen that beams with higher dimensions are brittle, while those with small dimensions are ductile. So, it is important to clarify whether the same material and design concepts can be applied for reinforced concrete beams with different dimensions. The influence of size and steel ratio on the inelastic rotational capacity has not been completely clarified and demonstrated yet. In fact, the experimental data available up to a few years ago, mostly obtained by load-controlled tests on reinforced concrete beams with high ductility bars, show a considerable scatter. On the other hand, some numerical evaluations, assuming strain localization in the compression zone, indicate that plastic rotation depends on the steel ratio and scale (beam depth), and the experimental tests recently carried out seem to validate this dependence

Induced systemic resistance and promotion of wheat and barley plants growth by biotic and non-biotic agents against barley yellow dwarf virus

Barley yellow dwarf virus (BYDV) is an important virus infecting wheat and barley plants and transmitted by several species of aphids in Iraq. Pseudomonas fluorescence and Azospirillum irakense at 108 CFU/ml, Sea force extract and Elsa fungicide at 1 ml/L were used to induce resistance in the plant against BYDV. The four elements were applied before and after virus-plant inoculation. Results show that all elements stimulated plant growth as estimated by plant heights and chlorophyll concentrations, and elicited significant reduction in disease incidence as determine by BYDV-disease scoring symptoms. The applications of these elements twice (before and after virus inoculation) were found to be more efficient in promoting plant growth and reducing virus disease score. The plant heights, chlorophyll concentrations and BYDV-disease scores were 82.25, 85.59, 74.38, 76.26 cm, 54.19, 45.81, 47.98, 47.85 μg/cm2 and 2.0, 3.2, 2.8, 3.3 for P. fluorescence, A. irakense, Sea force extract, and Elsa fungicide treatments, respectively as compared to 62.08 cm, 38.10 μg/cm2 and 1.2 in control treatments for the same parameters. P. fluorescence was more efficient in reducing disease incidence (2.0) as compared to 3.2 with A. irakense, 2.8 with Sea force extract, 3.3 with Elsa, and 5.4 with control. The partially resistant lines, (IBA 99, Arivate and Karonea) were found to be more responsive to treatments than the susceptible ones (Hashmia and Kara).Key words: Sea force extract, barley yellow dwarf virus, Azospirillum irakense, Elsa fungicide

Global burden of human brucellosis : a systematic review of disease frequency

BACKGROUND: This report presents a systematic review of scientific literature published between 1990-2010 relating to the frequency of human brucellosis, commissioned by WHO. The objectives were to identify high quality disease incidence data to complement existing knowledge of the global disease burden and, ultimately, to contribute towards the calculation of a Disability-Adjusted Life Years (DALY) estimate for brucellosis.METHODS/PRINCIPAL FINDINGS: Thirty three databases were searched, identifying 2,385 articles relating to human brucellosis. Based on strict screening criteria, 60 studies were selected for quality assessment, of which only 29 were of sufficient quality for data analysis. Data were only available from 15 countries in the regions of Northern Africa and Middle East, Western Europe, Central and South America, Sub-Saharan Africa, and Central Asia. Half of the studies presented incidence data, six of which were longitudinal prospective studies, and half presented seroprevalence data which were converted to incidence rates. Brucellosis incidence varied widely between, and within, countries. Although study biases cannot be ruled out, demographic, occupational, and socioeconomic factors likely play a role. Aggregated data at national or regional levels do not capture these complexities of disease dynamics and, consequently, at-risk populations or areas may be overlooked. In many brucellosis-endemic countries, health systems are weak and passively-acquired official data underestimate the true disease burden.CONCLUSIONS: High quality research is essential for an accurate assessment of disease burden, particularly in Eastern Europe, the Asia-Pacific, Central and South America and Africa where data are lacking. Providing formal epidemiological and statistical training to researchers is essential for improving study quality. An integrated approach to disease surveillance involving both human health and veterinary services would allow a better understand of disease dynamics at the animal-human interface, as well as a more cost-effective utilisation of resources

Enhancement of apixaban's solubility and dissolution rate by inclusion complex (β-cyclodextrin and hydroxypropyl β-cyclo¬dextrin) and computational calculation of their inclusion complexes

Background and Purpose: Apixaban (AP) is a factor X inhibitor, an orally active drug that inhibits blood coagulation for better prevention of venous thromboembolism. It has poor solubility, dissolution rate and low bioavailability. The aim of this study was to improve the aqueous solubility and dissolution rate of oral AP as a step to enhance its bioavailability by preparing it as an inclusion complex with beta- and hydroxy propyl beta-cyclodextrin. Experimental Approach: A simple, rapid method of analysis of AP was developed using ultraviolet spectrophotometry (UV) and partially validated in terms of linearity, precision and accuracy, recovery, and robustness. AP was prepared as a complex with beta cyclodextrin (βCD) and hydroxy propyl beta cyclodextrin (HPβCD) in weight ratios 1:1, 1:2, and 1:3 by kneading, solvent evaporation and spray drying methods and characterized by Fourier transfer infra-red (FTIR), differential scanning calorimetry (DSC), and percent drug content in each of the prepared complex. Using the computer simulation, the interactions of AP with βCD and HPβCD were investigated. Key Results: The phase solubility study showed that the solubility of AP was greatly enhanced from 54×10-3 mmol /L to 66 mmol/L using HPβCD with acceptable stability constant. Computer docking supports the formation of a stable 1:1 complex between AP and CD’s. The dissolution test results showed that the complex gave a significantly higher percentage of drug release (95%) over one hour compared to the free AP (60%) (p<0.05). Conclusion: AP- HPβCD complex in the ratio of 1:2 (w/w) can significantly improve the solubility and in vitro dissolution rate of AP

External quality assessment of Rift Valley fever diagnosis in 17 veterinary laboratories of the Mediterranean and Black Sea regions

Rift Valley fever (RVF) is an arboviral zoonosis that primarily affects ruminants but can also cause illness in humans. The increasing impact of RVF in Africa and Middle East and the risk of expansion to other areas such as Europe, where competent mosquitos are already established, require the implementation of efficient surveillance programs in animal populations. For that, it is pivotal to regularly assess the performance of existing diagnostic tests and to evaluate the capacity of veterinary labs of endemic and non-endemic countries to detect the infection in an accurate and timely manner. In this context, the animal virology network of the MediLabSecure project organized between October 2016 and March 2017 an external quality assessment (EQA) to evaluate the RVF diagnostic capacities of beneficiary veterinary labs. This EQA was conceived as the last step of a training curriculum that included 2 diagnostic workshops that were organized by INIA-CISA (Spain) in 2015 and 2016. Seventeen veterinary diagnostic labs from 17 countries in the Mediterranean and Black Sea regions participated in this EQA. The exercise consisted of two panels of samples for molecular and serological detection of the virus. The laboratories were also provided with positive controls and all the kits and reagents necessary to perform the recommended diagnostic techniques. All the labs were able to apply the different protocols and to provide the results on time. The performance was good in the molecular panel with 70.6% of participants reporting 100% correct results, and excellent in the serological panel with 100% correct results reported by 94.1% of the labs. This EQA provided a good overview of the RVFV diagnostic capacities of the involved labs and demonstrated that most of them were able to correctly identify the virus genome and antibodies in different animal samples

Evaluation of west nile virus diagnostic capacities in veterinary laboratories of the mediterranean and black sea regions

The increasing incidence of West Nile virus (WNV) in the Euro-Mediterranean area warrants the implementation of effective surveillance programs in animals. A crucial step in the fight against the disease is the evaluation of the capacity of the veterinary labs to accurately detect the infection in animal populations. In this context, the animal virology network of the MediLabSecure project organized an external quality assessment (EQA) to evaluate the WNV molecular and serological diagnostic capacities of beneficiary veterinary labs. Laboratories from 17 Mediterranean and Black Sea countries participated. The results of the triplex real time RT-PCR for simultaneous detection and differentiation of WNV lineage 1 (L1), lineage 2 (L2) and Usutu virus (USUV) were highly satisfactory, especially for L1 and L2, with detection rates of 97.9% and 100%, respectively. For USUV, 75% of the labs reported correct results. More limitations were observed for the generic detection of flaviviruses using conventional reverse-transcription polymerase chain reaction (RT-PCR), since only 46.1% reported correct results in the whole panel. As regards the serological panel, the results were excellent for the generic detection of WNV antibodies. More variability was observed for the specific detection of IgM antibodies with a higher percentage of incorrect results mainly in samples with low titers. This EQA provides a good overview of the WNV (and USUV) diagnostic performance of the involved veterinary labs and demonstrates that the implemented training program was successful in upgrading their diagnostic capacities