The Effect of Critical Thinking Disposition on Entrepreneurship Levels: A Study on Future Teachers

AbstractThe aim of this research is to study the relations between Critical Thinking Dispositions and entrepreneurship levels of future teachers and to evaluate them in terms of some demographic variables. Relational scanning model weree used in this study. The California Critical Thinking Disposition Inventory (CCTDI) developed by Facione, Facione &Giancarlo (1998) and adapted to Turkish by Kökdemir (2003), Entrepreneurship Scale (ES) developed by Yılmaz & Sünbül (2009) were used as the data collection tool. The sample of this study is formed by 548 pre-services from Science, elementary school, mathematics, social studies Education, Department of Faculty of Education. In order to analyze the data, ANOVA, independent group t-test, Pearson correlation coefficient analysis, regression analysis were used. Between scales has been found a positive correlation. It has been seen that critical thinking dispositions have a significant effect on entrepreneurship levels. There are statistically significant differences on gender, high school and department variables in terms of CCTDI. Also, statistically significant differences were determined on grades in terms of ES

TMS / TFRS’lere göre banka işletmelerinde hasılat unsurları ve bankacılık hesap planının incelenmesi

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Son 50 yıldır ülkeler arasındaki ekonomik birliklerin oluşturulması, teknolojinin hızla ilerlemesi ve çok uluslu şirketlerin sayısının artması uluslararası ticaretin önemini artırmıştır. Birden fazla ülkede ticaret yapan şirketlerin ve yatırımcıların yatırım yapacağı ülkelerdeki muhasebe sistemini öğrenip şirketler hakkında bilgi sahibi olmaları yatırım kararlarını yavaşlatan bir durum olarak ortaya çıkmıştır. Uluslararası ekonomik sistemde tek tip muhasebe sisteminin oluşturulabilme çabaları 1973 senesinden itibaren hız kazanmış ve günümüzde ülkelerin büyük çoğunluğu Uluslararası Muhasebe Standartları'nı sermaye piyasasına işlem gören şirketlerde uygulatmaya başlamıştır. Bankacılık sektörü de yapısı itibariyle sermaye piyasalarında işlem gören şirketlerdir ve bu nedenle Uluslararası Muhasebe Standartları'nı zorunlu olarak ilk uygulayan sektörlerden biridir. Türkiye'de 2007 senesinde bankacılık sektörü için muhasebe standartlarına uyumlu hesap planı uygulamaya konulmuştur. Bankalar 2018 senesine kadar hasılat ile ilgili işlemlerini TMS 18 Hasılat Standardı kapsamında raporlamışlar, 2018 senesinden bu yana TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardı'nı uygulamaktadırlar. Yapılan bu çalışmada hasılat ile ilgili standartlar bankacılık sektörü açısından incelenmiş olup yeni standardın getirmiş olduğu en büyük yenilik olan beş adım modelinin bankacılık işlemlerinde uygunluğu uygulamalar çerçevesinde incelenmiştir.In the last 50 years, the formation of economic unions among countries, the rapid progress of technology and the increase in the number of multinational companies have increased the importance of international trade. The fact that the companies and investors doing business in more than one country have learned about the accounting system in the countries where they will invest and that they have information about the companies has emerged as a situation that slows down investment decisions. Efforts to create a uniform accounting system in the international economic system have gained momentum since 1973, and the majority of countries have started to enforce International Accounting Standards in companies that are traded on the capital market. The banking sector is also traded in capital markets. Therefore, it is one of the first sectors to enforce International Accounting Standards. In Turkey, the account plan has been prepared consistent with accounting standards for the banking sector in 2007. Until 2018, banks reported their revenue-related transactions in accordance with TAS 18 Revenue Standard and since 2018 they have been applying TFRS 15 Revenue from Customer Contracts. I n this study, the standards regarding revenue were examined in terms of the banking sector and the suitability of the five-step model, which is the biggest innovation introduced by the new standard, in banking transactions was examined within the framework of practices

The Possible Effects of Transatlantic Trade and Investment Partnership (TTIP) on Turkish Economy

Due to the World Trade Organization’s (WTO) deadlocked multilateral trade negotiations, many countries have started to establish Free Trade Agreements (FTA). In this context, the European Union (EU) and the United States (US) have decided to establish bilateral Transatlantic Trade and Investment Partnership (TTIP). This note focuses on the impacts of this partnership on Turkish economy. To the best of our knowledge, we are the first to analytically analyze the economic impacts of the TTIP on Turkey by differentiating according to Turkey’s inclusion in and exclusion from the TTIP. By using Global Trade Analysis Project (GTAP) database and a general equilibrium model, the effects of various scenarios on GDP is studied within the framework of four-regional-consolidation, the EU, the U.S., Turkey and rest of the world. Obtained results show that Turkey could be in a gain of 35 billion USD if Turkey is included in TTIP compared to if she is excluded from the TTIP. Moreover, Turkey’s inclusion in TTIP is not only in favor of Turkey but also in favor of the EU and the USA in terms of higher GDP growth rates

The Possible Effects of Trans-Pacific Partnership on Turkish Economy

Due to the World Trade Organization’s (WTO) deadlocked multilateral trade negotiations, many countries have started to establish Free Trade Agreements (FTA). In this context, twelve countries including Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States (US) and Vietnam have decided to establish Trans-Pacific Partnership (TPP). This study focuses on the impacts of this partnership on Turkish economy. By using Global Trade Analysis Project (GTAP) database and a general equilibrium model, the effects of various scenarios on GDP and exports are studied. Obtained results show that Turkey could be in a loss up to 1% of GDP if present 12 countries establish the TPP. Otherwise, potential countries’ inclusions in TPP could cause higher losses – up to 2.4% of GDP- for Turkey

The Possible Effects of Trans-Pacific Partnership on Turkish Economy

Due to the World Trade Organization’s (WTO) deadlocked multilateral trade negotiations, many countries have started to establish Free Trade Agreements (FTA). In this context, twelve countries including Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, the United States (US) and Vietnam have decided to establish Trans-Pacific Partnership (TPP). This study focuses on the impacts of this partnership on Turkish economy. By using Global Trade Analysis Project (GTAP) database and a general equilibrium model, the effects of various scenarios on GDP and exports are studied. Obtained results show that Turkey could be in a loss up to 1% of GDP if present 12 countries establish the TPP. Otherwise, potential countries’ inclusions in TPP could cause higher losses – up to 2.4% of GDP- for Turkey

Morphologically different hydroxyapatite nanoparticles exert differential genotoxic effects in Drosophila

Altres ajuts: acords transformatius de la UABHydroxyapatite (HAP) occurs naturally in sedimentary and metamorphic rocks and constitutes the hard structures in many organisms. Since synthetic nano-sized HAP (HAP-NPs) are used in orthopedic applications and for heavy metal remediation in aquatic and terrestrial media, both environment and humans are exposed to them. Due to the concerns about their potential hazards, the genotoxic effects that round/rod forms of HAP-NPs were investigated in Drosophila using the wing-spot and the comet assays. Furthermore, caspase activities were evaluated to examine the activation of cell death pathways. As a novelty, the expression of 36 genes involved in DNA repair was investigated, as a tool to indirectly determine DNA damage induction. Obtained sizes were 35-60 nm (roundHAP-NPs) and 45-90 nm (rodHAP-NPs) with a low Zeta-potential (-1.65 and 0.37 mV, respectively). Genotoxicity was detected in the wing-spot (round form), and in the comet assay (round and rod-like HA-NPs). In addition, increased expression of Caspases 3/7, 8, and 9 activities were observed. For both HAP forms, increased changes in the expression were observed for mismatch repair genes, while decreased expression was observed for genes involved in ATM, ATR, and cell cycle pathways. The observed changes in the repair pathways would reinforce the view that HAP-NPs have genotoxic potential, although more markedly in the round form. Thus, the environmental presence of engineered nanoparticles, including HAPs, raises concerns about potential effects on human health. It is essential that the effects of their use are carefully assessed and monitored to ensure safety and to mitigate any potential adverse effects

Behavioral toxicity evaluation of MgO nanoparticles on drosophila melanogaster

Günümüzde nanopartiküllerin üstün fizikokimyasal özelliklerinin belirlenmesinden sonra nanopartiküller ve nanoteknolojiye olan ilgi de hızlı bir şekilde artmış ve kullanım alanları da yaygınlaşmıştır. Üç fiziksel boyutundan en az biri 1-100 nm aralığında olan ve belirli nano-ölçekli özellikler gösterebilen maddeler olarak tanımlanan nanopartiküller, tıp, elektronik, kozmetik, çevresel temizlik gibi birçok farklı alanda yaygın kullanım alanına sahiptir. Bu yaygın kullanımdan dolayı insanların da nanopartiküllere olan maruziyeti gün geçtikçe artmaktadır. Ayrıca nanopartiküllerin çevreye yayılması doğada ki birçok canlı için risk oluşturmaktadır. Bu sebeple de nanopartiküllerin yol açabileceği olumlu/olumsuz biyolojik etkilerin anlaşılabilmesi için yapılan çalışmalar da hız kazanmıştır. Bu bağlamda yapılan çalışmada MgO nanopartiküllerinin farklı konsantrasyonlarının (2, 5 ve 10 mM) Drosophila melanogaster üzerindeki davranışsal toksisiteye etkisinin araştırılması amaçlanmıştır. Davranışsal toksisitenin belirlenmesinde larval ağırlık ve hareketi, ergin birey ağırlığı, pupa oluşturma başarısı, pupa pozisyonu, pupadan çıkış başarısı, negatif jeotaksis ve ömür uzunluğu deneyleri gerçekleştirilerek değerlendirilmiştir. Çalışma sonucunda MgO NP’lerinin genel olarak Drosophila melanogaster’da negatif bir etkiye neden olduğu tespit edilmiştir. Larval hareketin incelendiği deney kapsamında çalışma kapsamında en yüksek doz olarak belirlenen 10 mM’lık derişimin istatistiksel olarak anlamlı bir şekilde azalmaya neden olduğu tespit edilmiştir.Nowadays, after the determination of the superior physicochemical properties of nanoparticles, interest in nanoparticles and nanotechnology has increased rapidly and their usage areas have become widespread. Nanoparticles, which are defined as substances that have at least one of their three physical dimensions in the range of 1-100 nm and can show certain nanoscale properties, have a widespread use in many different fields such as medicine, electronics, cosmetics, environmental cleaning. Due to this widespread use, the exposure of humans to nanoparticles is increasing day by day. In addition, the spread of nanoparticles into the environment poses a risk to many living things in nature. For this reason, studies to understand the positive / negative biological effects that nanoparticles can cause have also gained momentum. In this context, it was aimed to investigate the effect of different concentrations of MgO nanoparticles (2, 5 and 10 mM) on behavioral toxicity on Drosophila melanogaster. In determining behavioral toxicity, larval weight and movement, adult weight, pupa formation success, pupal position, exit success, negative geotaxis and longevity tests were performed and evaluated. As a result of the study, it was determined that MgO NPs generally cause a negative effect on Drosophila melanogaster. Within the scope of the experiment in which the larval movement was examined, it was determined that the concentration of 10 mM, which was determined as the highest dose within the scope of the study, caused a statistically significant decrease

Spatial and temporal heterogeneity in human mobility patterns in Holocene Southwest Asia and the East Mediterranean

We present a spatiotemporal picture of human genetic diversity in Anatolia, Iran, Levant, South Caucasus, and the Aegean, a broad region that experienced the earliest Neolithic transition and the emergence of complex hierarchical societies. Combining 35 new ancient shotgun genomes with 382 ancient and 23 present-day published genomes, we found that genetic diversity within each region steadily increased through the Holocene. We further observed that the inferred sources of gene flow shifted in time. In the first half of the Holocene, Southwest Asian and the East Mediterranean populations homogenized among themselves. Starting with the Bronze Age, however, regional populations diverged from each other, most likely driven by gene flow from external sources, which we term “the expanding mobility model.” Interestingly, this increase in inter-regional divergence can be captured by outgroup-f$_3$-based genetic distances, but not by the commonly used F$_{ST}$ statistic, due to the sensitivity of F$_{ST}$, but not outgroup-f$_3$, to within-population diversity. Finally, we report a temporal trend of increasing male bias in admixture events through the Holocene

A study on intervention analysis techniques in time series

Günümüzde sıkça karşılaşan istatistik tahmin yöntemlerden biri zaman serileri analizidir. Bu çalışmada zaman serilerinin analiz edilmesi için müdahale analiz tekniği kullanılmıştır. Veri toplama aşamasında, Merkez Bankasının sitesinden Türkiye’nin aylık ihracat miktarlarını gösteren 216 veri değeri alınmıştır. Uygulama kapsamında Türkiye’de yaşanan 2001 krizi müdahale olayı olarak kabul edilmiş ve bu olayın seri değerleri üzerindeki etkisi müdahale analiz tekniği kullanılarak modellenmeye çalışılmıştır. Öncelikle seri değerleri, 2001 krizi öncesi ve sonrası olmak üzere iki kısıma ayrılmıştır. İlk kısım üzerinde ARIMA model kurma süreci uygulanmış, otokorelasyon ve kısmi otokorelasyon fonksiyonları yardımıyla bu kısmı temsil edecek bir ARIMA model önerilmiştir. İkinci kısımda, olayın olup olmadığını simgeleyen bir deterministik fonksiyona, müdahale öncesi seri için önerilen ARIMA model eklenerek, genel müdahale modeli tanımı yapılmıştır. Elde edilen müdahale modeli regresyon modele dönüştürülerek, istatistiksel testler yardımıyla parametre kestirimleri yapılmıştır. Daha sonra bu model ihracat verilerinin gelecek dönem değerlerinin tahmin edilmesinde kullanılmıştır.Nowadays, one of the mostly encountered statistical forecasting methods is time series analysis. In this study, intervention analysis techniques has been used in order to analyse time series. In the data collection stage, 216 data that shows the amount of monthly export value of Turkey were taken from the site of the Central Bank. Within the scope of application, 2001 crisis in Turkey has been accepted as intervention event and its impact on the serial values has been modeled using the technique of intervention analysis. Firstly, all serial values has been divided into two parts, including before and after the 2001 crisis. ARIMA model building process has been applied on the first part and then, an ARIMA model representing this part has been suggested with the help of autocorrelation and partial autocorrelation functions. In the second part, the general definition of the intervention model has been obtained by adding a deterministic function representing whether or not the event occurs to proposed ARIMA model for pre-intervention series. Intervention model obtained has been converted to regression model and then model parameters have been estimated with the help of statistical test. Afterwards, this model has been used to forecast Turkey’s future export value