109 research outputs found

    Oxidation of Isoeugenol by Salen Complexes with Bulky Substituents

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    The catalytic properties of bulky water-soluble salen complexes in the oxidation of isoeugenol (2-methoxy-4-(1-propenyl) phenol) have been investigated in aqueous ethanol solutions in order to obtain a mixture of polymeric compounds through dehydrogenative polymerization. The average molecular weight of dehydrogenated polymers (DHPs) was monitored by GPC and correlated to reaction conditions such as time, concentration of substrate, concentration of catalyst, type of oxidation agent, etc. The DHP synthesized by adopting the best reaction conditions was characterized by different analytical techniques (GPC, 13C-NMR, 31P-NMR and LC-MS) to elucidate its structure. The lignin-like polymer resulting from isoeugenol radical coupling possesses valuable biological activity and finds applications in a variety of fields, such as packaging industry and cultural heritage conservation

    Yenidoğanda Brakiyal Pleksus Yaralanması: Bir olgu sunumu

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    Brakiyal pleksus üst ekstremite hareketlerinde etkili bir sinir demetidir. Doğum sırasındaki travmalara bağlı olarak brakiyal pleksus yaralanmaları görülebilir. Etkilenen ekstremite kısmi ya da tamamen hareketsiz hale gelebilir. Motor ve duyu defisiti görülebilir. Biz de bu olgu sunumunda brakiyal pleksus yaralanmalı bir hastadan bahsetti

    BLACK RAIN IN TURKEY

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    WOS: A1992HR62300010

    A traditional Turkish fermented drink 'boza'

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    Proceedings of the International Conference on Biotechnology and Food --20 February 1989 through 24 February 1989 -- Stuttgart, West Ger --'Boza' a fermented drink which has a prehistoric past is produced widely in Anatolia especially in the cold regions. The process, composition and the microorganisms of Boza will be presented. As a starter, sour dough or a day old boza is used. Saccharomyces cerevisiae, Saccharomyces carlsbergensis, some false yeasts and Streptococcus, Micrococcus and Lactobacillus sp. are responsible for the fermentation. Boza consists 20-30% dry matter, 1-3% alcohol, 0.30-0.45% total acidity and CO2. It is rich in calories and B-complex vitamins

    Solid waste management efforts in Turkey - Regional solid waste management in Adana-Mersin

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    NATO Advanced Research Workshop on Sustainable Solid Waste Management in the Southern Black Sea Region -- SEP 27-OCT 01, 1999 -- SOFIA, BULGARIAWOS: 000167297800017Solid waste management in the Adana-Mersin region of Turkey is the subject-matter of this paper. Discussion begins with an introduction to the solid waste management problems in the region and proposals for their alleviation. It then moves on to the modalities proposed in the recent Development Plans of Turkey for the alleviation of those problems, the Seventh Five-year Development Plan in particular. This Plan recommends pro-active and timely measures to be taken to prevent pollution as opposed to dealing with pollution already caused as in the earlier Plans. The place of solid waste management in the National Environmental Action Plan (NEAP) of Turkey is then discussed. Finally, a study on the development of a solid waste management plan for the Adana-Mersin region is discussed with reference to its various elements such as site selection, appropriate technology, pilot projects, etc. It is argued that appropriate technologies should be developed and promoted to meet the specific conditions and constraints of Turkey in general and those of Adana-Mersin in particular, rather than relying exclusively on imported technologies that are often implemented without adapting them to local conditions, constraints and specific needs. It is also argued that the successful implementation of a solid waste management plan for Adana-Mersin is contingent upon reinforcing the finances of the responsible cleansing organisations. Recommendations are made on how their finances could be improved and reinforced.NATO, Sci & Environm Affairs Di

    Activity based costing and an application on Turkish banking system

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    AKTİVİTE BAZLI MALİYETLENDİRME ve TÜRK BANKACILIK SİSTEMİNDE BİR UYGULAMA Çalısma; faaliyet tabanlı maliyet sisteminin avantajlarını, dezavantajlarını ve uygulama alanlarını tartısmaktadır. Bunun için çalısmada kurumsal krediler bir örnek olarak kullanılmıstır. Faaliyet tabanlı maliyet sistemi geleneksel maliyet metotlarının yarattığı problemlerin bazılarını çözmek için gelistirilmistir. Firmaların daha karmasık servis, ürünlere ve daha fazla sabit maliyetlere sahip olmasıyla beraber geleneksel maliyet yöntemleri daha az faydalı hale gelmislerdir. Bu yüzden, isletmecilere giderleri doğru olarak hesaplama olanağı veren faaliyet tabanlı maliyet sistemi önem kazanmaya baslamıstır. Bunun yanı sıra faaliyet tabanlı maliyet sistemi servis ya da ürün ve müsteri karlılığını hesaplamayı mümkün kılmaktadır. Bu sebeplerden dolayı hem imalat hem de finans firmaları faaliyet tabanlı maliyet sistemini seçmislerdir. Arastırmada bir banka subesi, giderleri incelenmek üzere bir örnek olarak ele alınmıstır. Kredi verilme hizmeti ana örnek olarak seçilmis ve buna bağlı aktiviteler analiz edilmistir. Daha sonra, her bir aktivitenin birim maliyetine bakılarak giderler hesaplanmıstır. Çalısmanın sonuçları aktivitenin hacmine bağlı olarak giderlerin faaliyet tabanlı maliyet sistemiyle daha ii doğru ve kesin olarak ölçülebileceğine isaret etmektedir. Dolayısıyla, büyük bir finansal firmada da faaliyet tabanlı maliyet sistemi kullanmak faydalıdır ve isletmecilere daha doğru gider tespit imkanı vermektedir. ABSTRACT ACTIVITY BASED COSTI G A D A APPLICATIO O TURKISH BA KI G SYSTEM The research discusses the advantages, disadvantages, and the implementation of the activity based costing systems. In this study corporate credits are used as a case study. Activity based costing system has been developed to resolve some of the problems that the traditional costing methods generated. As the companies started to have considerable overhead costs and complex services and products, the traditional costing methods became less useful. Thus, activity based costing system began to gain importance since it enables the managers to accurately calculate the costs. Besides, the activity based costing system gives an opportunity to estimate the service or product and customer profitability. For these reasons both manufacturing and financial firms chose activity based costing system. In the research, a bank branch has been used as a case study to analyze the costs. Corporate credit is taken as an example and the activities associated with it are carefully examined. Then, the costs are calculated given the unit costs of each activity. My results suggest that depending on the volume of the activity; the activity based costing system could give more precise measures. Therefore, it is important to implement activity based costing management in a large financial organization. iv CO TE TS Page i Abstract iii Contents iv List of Tables vi List of Figures vii List of Acronyms viii 1. I TRODUCTIO 1 2. DEFI ITIO A D DIFFERE CES OF ACTIVITY BASED COSTI G 4 2.1. Definition of the System 7 2.2. Historical Development of the System 18 2.3. Classical Cost Systems 23 2.3.1. Account Analysis 25 2.3.2. Engineering Approach 26 2.3.3. High-Low Approach 27 2.3.4. Linear Regression Analysis 27 v 2.4. The Differences between ABC and Classical Cost Systems 28 3. THE ACTIVITY BASED MA AGEME T, ITS IMPLEME TATIO , ADVA TAGES A D DISADVA TAGES WHE COMPARED WĐTH THE TRADITIO AL METHODS 36 3.1. Definition of Activity Based Management 36 3.2. Implementation of Activity Based Management 43 3.3. The Advantages and Disadvantages of Activity Based Management 46 4. ACTIVITY BASED COSTI G I BA KI G SECTOR 51 5. A APPLICATIO OF ACTIVITY BASED COSTI G I BA KI G SECTOR 60 5.1. Departments and Activities 62 5.2. An Example of Corporate Credits Activities’ Allocation 71 6. CO CLUSIO 78 REFERE CES 8

    C-13 NMR-STUDIES OF A DEHYDROPOLYMER (DHP) FROM ISOEUGENOL - COMPARISON WITH SPRUCE LIGNIN

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    WOS: A1989T166700014

    Boğazkesen Kalesi "Rumeli Hisarı"

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    Taha Toros Arşivi, Dosya No: 46-Rumeli Hisarıİstanbul Kalkınma Ajansı (TR10/14/YEN/0033) İstanbul Development Agency (TR10/14/YEN/0033
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