109 research outputs found
Oxidation of Isoeugenol by Salen Complexes with Bulky Substituents
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
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
A traditional Turkish fermented drink 'boza'
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
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
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
Müntehabat-ı Evliya Çelebi
Metin eski harfli Türkçedir
C-13 NMR-STUDIES OF A DEHYDROPOLYMER (DHP) FROM ISOEUGENOL - COMPARISON WITH SPRUCE LIGNIN
WOS: A1989T166700014
Boğazkesen Kalesi "Rumeli Hisarı"
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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