315 research outputs found

    Barbaroslar

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    Taha Toros Arşivi, Dosya No: 44-Barbaro

    Fraud evasion triangle : why can fraud not be detected?

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    Purpose: The purpose of this article is to construct a framework, called fraud evasion triangle, which explains why today’s business environment cannot detect fraud. After identifying the factors that prevent fraud from being detected, radical solutions to fight fraud are proposed for each of these three factors. Design/methodology/approach: A qualitative research approach is selected conducting interviews with certified public accountants, independent auditors and finance officers in different sectors. They ara asked open-ended questions to explain the types of frauds they have witnessed, the reasons for frauds happened, the reasons why frauds could not be prevented and possible measures to prevent frauds. Findings: The findings show that today’s business tools to combat with fraud are not sufficient. Most of the literature and research papers show the reasons of fraud, and don’t explain why fraudulent activities are not prevented. In fact, knowing the motives of fraudsters are not essentials for detecting the fraud. The paper put the obstructive factors of fraud detection into three categories, namely crafty perpetrators, dependent internal auditors, and external audit design. Practical implications: The increasing tendency of fraud is not reversed although regulators put standards, and firms allocate more funds to combat with fraud. The article proposes solutions for each of the three factors of the fraud evasion triangle. Most of the proposed solutions can be easily implemented while some solutions require global consensus and legislation change. Originality/value: This paper explains why it is difficult to detect frauds in a new explanatory framework, and offers radical solutions to fight fraud.peer-reviewe

    The Diorganoselenium and Selenides Compounds Electrochemistry

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    The electrochemical behavior of Ar2SeCl2, and Ar2Se2, (Ar:CH3OC6H5; C2H5OC6H5) in acetonitrile (AN) containing tetrabutylammonium tetrafluoroborat (TBAFB) as supporting electrolyte was studied on a stationary electrode (spe). In order to elucidate the electrode reactions linear potential scan, cyclic voltammetry and controlled-potential coulometry were employed using a platinum electrode. It is shown that Ar2SeCl2 and Ar2Se2 are reduced and oxidized to Ar2Se, Ar2Se2Ar2, Se, and Ar2Se(BF4)2. It is generally accepted that as final electrochemical reduction products, the corresponding Ar2Se, Ar4Se2, and Se were formed. The disappearance of the diorganoselenium and selenide in the course of the coulometric experiments was validated by measuring the limiting current of the voltammetric waves at spe and UV spectrometry

    Bilge Hapcioglu, Yildiz Yegenoglu, Rian Disci, Zayre Erturan and Hande Kaymakcalan

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    The purpose of this study is to determine the prevalence of tinea pedis and onychomycosis in children of elementary school age and to examine the socio-demographic attributes that may be effective in correlation of both mycoses. 3,390 female and 3,768 male children between ages 6–14 have been examined in seven schools. Skin scrapings and nail samples were taken from 13 students who were suspected to have tinea pedis and from 49 students who were suspected to have onychomycosis. According to direct microscopy (10–15% KOH+calcofluor white) and culturel examination (Sabouraud dextrose agar and dermatophyte test medium) 11 students were diagnosed as tinea pedis and 24 were diagnosed as onychomycosis. Trichophyton rubrum was isolated in 3 students with tinea pedis whose culture was positive and five Candida albicans, five Candida glabrata and one Candida tropicalis cases were isolated from 11 samples with onychomycosis. Tinea pedis prevalence has been found to be 3.3%0. Differences between onychomycosis prevalence based on age have been found to be significant (p<0.001). In conclusion, it has been determined that the prevalence of tinea pedis and onychomycosis among children is low. Candida spp. was isolated from all of the 14 samples diagnosed as onychomycosis. Our study shows similar results with previous studies done in Turkey and that Trichophyton rubrum continues to be the most isolated agent

    Systemic Mycobacteriosis Caused by Mycobacterium marinum in Farmed Meagre (Argyrosomus regius), in Turkey

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    This paper describes systemic mycobacteriosis caused by Mycobacterium marinum, in farmed meager (Argyrosomus regius), in Turkey. Infected two year old fish showed signs of stunted growth, emaciation, slight ascites and exophtalmia, pale gills and significant mortalities. Only one fish sample showed hemorrhagic ulcerative skin lesions at the base of the caudal fin. Internal multifocal white colored granulomas in the spleen, kidney, and liver were observed. Ziehl-Neelsen (ZN) and Gram stained fresh squash mounts of the granulomas revealed Gram and ZN positive rods. Inoculation of sterile homogenates of the visceral organ granulomas on Lowenstein-Jensen slants produced slow-growing (3-4 weeks), yellow to orange colored, photochromogenic acid fast colonies. ZN positive bacterial isolates were identified using commercially available line probe assays (Genotype Mycobacterium CM/AS assay) and hsp65 gene sequencing analyses. According to molecular analysis results, the isolates were identified as Mycobacterium marinum. Epithelioid cell granulomas were microscopically observed in the visceral organs and gills. ZN stained tissue sections exhibited heavy acid-fast rods within the granulomas

    Student Physical Education Teachers’ Well-Being: Contribution of Basic Psychological Needs

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    This study adopted Self-Determination Theory tenets and aimed to explore whether student physical education (PE) teachers’ satisfaction of the three basic psychological needs independently predicts well-being. 267 Turkish student PE teachers were recruited for the study. Two stepwise multiple regression analysis was performed in which each outcome was regressed on the three psychological need measures. The results confirmed SDT’s universality; satisfactions of all three needs were positively correlated with subjective well-being and negatively correlated with loneliness. Relatedness was the strongest predictor of student teachers’ well-being whereas autonomy was the strongest predictor of their loneliness. Results are consistent with the SDT tenets which claims satisfactions of autonomy, competence and relatedness contribute to individuals’ well-being. The practical implications of this study concerns teacher education programs which should be regulated to inform student teachers about their own psychological needs and well-being and their students’ psychological needs and well-being in the future

    Predictors of Self-Esteem in Physical Education: Self-Determination Perspective

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    This study aimed to explore the relationship between basic psychological needs, motivational regulations, and self-esteem in Turkish high school physical education environment. Nine hundred and fifty seven high school students (505 girls, 452 boys) were applied the questionnaire pack in physical education lessons. Students' general self-esteem, basic psychological needs and motivational regulations toward physical education were assessed. Hierarchical multiple regression analysis results revealed that Turkish high school students' autonomy, competence, and relatedness need satisfaction in physical education positively predicted students' global self-esteem. Physical education teachers were recommended to consider creating need supportive lesson environment for adolescents to enhance their optimal psychological functioning and well-being

    Serious Leisure Inventory and Measurement: Validity and reliability analysisCiddi Boş Zaman Envanteri ve Ölçümü: Geçerlik ve güvenirlik çalışması

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    The aim of this research was to adapt the scale “Serious Leisure Inventory and Measure” developed by Gould et al. (2008) and perform its validity and reliability analyses. The research was carried out on 3 different study groups consisting a total of 474 students from various faculties of Gazi University, Turkey during the fall term of 2015-2016. Throughout the adaptation process, primarily the linguistic equivalence of the scale was investigated, and when it was seen that the scale was linguistically equivalent, the validity and reliability analyses were performed. The construct validity of the adapted scale was analyzed with confirmatory factor analysis, and it was seen that the scale was consistent with the original. As a result of reliability analysis, internal consistency coefficient of the scale was found as .97, and test-retest reliability coefficient as .93. As a result of item analysis, it was determined that the corrected item-total correlation of the sub-dimensions ranged from .42 to .73. These results show that the scale is valid and reliable to measure forms of Serious Leisure. ÖzetBu araştırmanın amacı, Gould ve diğerleri (2008) tarafından geliştirilen Ciddi Boş Zaman Envanteri ve Ölçümü’nü (Serious Leisure Inventory and Measure / SLIM) Türkçeye uyarlamak ve ölçeğin geçerlik ve güvenirlik analizlerini gerçekleştirmektir. Araştırma 2015-2016 öğretim yılı güz döneminde Gazi Üniversitesi’nin çeşitli bölümlerinde öğrenim gören ve toplam 474 öğrenciden oluşan 3 ayrı çalışma grubu üzerinde yürütülmüştür.  Uyarlama sürecinde öncelikle CBZEÖ’nün dil eşdeğerliği incelenmiş, dil eşdeğerliğine sahip olduğu görüldükten sonra geçerlilik ve güvenilirlik analizleri yapılmıştır. Yapılan doğrulayıcı faktör analizi ile uyarlanan ölçeğin yapı geçerliği incelenmiş ve orijinal formla uyumlu olduğu görülmüştür. Güvenirlik analizi sonucunda, ölçeğin iç tutarlılık katsayısı .97 ve test-tekrar güvenirlik katsayısı .93 olarak hesaplanmıştır. Madde analizi sonucunda, alt ölçeklerin düzeltilmiş madde toplam korelasyonlarının. 42 ile .73 arasında değiştiği belirlenmiştir. Bu sonuçlar ölçeğin, Ciddi Boş Zaman perspektifinin ölçülmesinde geçerli ve güvenilir bir ölçme aracı olduğunu göstermektedi
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