Development of Accounting Education in the Republic of Turkey: The Economic and Commercial Sciences Academies (1959-1982)

© 2020 Oktay Güvemli Waqf of Accounting and Financial History (MUFTAV).The period (1959-1982) saw an accelerated economic change in Turkey. As the rate of economic change increased, this era witnessed remarkable innovation in higher education in order to meet the needs of a fast changing business. Implementation of liberal economic policies in the 1950s and an increase in size of the private sector also witnessed the establishment of higher schools of economics and commerce in Ankara (1955) and in Eskişehir (1958). These schools with their higher education school status moved towards meeting the increasing need to produce business administration graduates capable of working in accounting. In 1959, these higher schools become economic and commercial sciences academies. In the 1960s and 1970s, three more academies were established throughout the country. These institutions started to put the emphasis on Turkish accounting education. This paper reveals the establishment, development and transformation periods of economics and commercial sciences academies within the framework of Turkish accounting history. These academies occupy a particularly importance position due to their function in training qualified accounting professionals.Peer reviewe

Site investigation techniques for DNAPL source and plume zone characterisation

Establishing the location of the Source Area BioREmediation (SABRE) research cell was a primary objective of the site characterisation programme. This bulletin describes the development of a two-stage site characterisation methodology that combined qualitative and quantitative data to guide and inform an assessment of dense nonaqueous phase liquid (DNAPL) distribution at the site. DNAPL site characterisation has traditionally involved multiple phases of site investigation, characterised by rigid sampling and analysis programmes, expensive mobilisations and long decision-making timeframes (Crumbling, 2001a) , resulting in site investigations that are costly and long in duration. Here we follow the principles of an innovative framework, termed Triad (Crumbling, 2001a, 2001b; Crumbling et al., 2001, Crumbling et al. 2003), which describes a systematic approach for the characterisation and remediation of contaminated sites. The Triad approach to site characterisation focuses on three main components: a) systematic planning which is implemented with a preliminary conceptual site model from existing data. The desired outcomes are planned and decision uncertainties are evaluated; b) dynamic work strategies that focus on the need for flexibility as site characterisation progresses so that new information can guide the investigation in real-time and c) real-time measurement technologies that are critical in making dynamic work strategies possible. Key to this approach is the selection of suitable measurement technologies, of which there are two main categories (Crumbling et al., 2003). The first category provides qualitative, dense spatial data, often with detection limits over a preset value. These methods are generally of lower cost, produce real-time data and are primarily used to identify site areas that require further investigation. Examples of such "decisionquality" methods are laser induced fluorescence (Kram et al., 2001), membrane interface probing (McAndrews et al., 2003) and cone penetrometer testing (Robertson, 1990), all of which produce data in continuous vertical profiles. Because these methods are rapid, many profiles can be generated and hence the subsurface data density is greatly improved. These qualitative results are used to guide the sampling strategy for the application of the second category of technologies that generate quantitative, precise data that have low detection limits and are analyte-specific. These methods tend to be high cost with long turnaround times that preclude on-site decision making, hence applying them to quantify rather than produce a conceptual model facilitates a key cost saving. Examples include instrumental laboratory analyses such as soil solvent extractions (Parker et al., 2004)and water analyses (USEPA, 1996). Where these two categories of measurement technologies are used in tandem, a more complete and accurate dataset is achieved without additional site mobilisations. The aim of the site characterisation programme at the SABRE site was to delineate the DNAPL source zone rapidly and identify a location for the in situ research cell. The site characterisation objectives were to; a) test whether semi-quantitative measurement techniques could reliably determine geological interfaces, contaminant mass distribution and inform the initial site conceptual model; and b) quantitatively determine DNAPL source zone distribution, guided by the qualitative site conceptual model

TQM in a test environment

In response to the changing aerospace economic climate, Martin Marietta Astronautics Group (MMAG) has adopted a Total Quality Management (TQM) philosophy to maintain a competitive edge. TQM emphasizes continuous improvement of processes, motivation to improve from within, cross-functional involvement, people empowerment, customer satisfaction, and modern process control techniques. The four major initiatives of TQM are Product Excellence, Manufacturing Resource Planning (MRP II), People Empowerment, and Subcontract Management. The Defense Space and Communications (DS&C) Test Lab's definition and implementation of the MRP II and people empowerment initiatives within TQM are discussed. The application of MRP II to environmental test planning and operations processes required a new and innovative approach. In an 18 month span, the test labs implemented MRP II and people empowerment and achieved a Class 'A' operational status. This resulted in numerous benefits, both tangible and intangible, including significant cost savings and improved quality of life. A detailed description of the implementation process and results are addressed

Role of gut microbiota-generated short chain fatty acids in metabolic and cardiovascular health

Purpose of this Review: This review assesses the latest evidence linking short-chain fatty acids (SCFA) with host metabolic health and cardiovascular disease (CVD) risk and presents the latest evidence on possible biological mechanisms. Recent Findings: SCFA have a range of effects locally in the gut and at both splanchnic and peripheral tissues which together appear to induce improved metabolic regulation and have direct and indirect effects on markers of CVD risk. Summary: SCFA produced primarily from the microbial fermentation of dietary fibre appear to be key mediators of the beneficial effects elicited by the gut microbiome. Not only does dietary fibre fermentation regulate microbial activity in the gut, SCFA also directly modulate host health through a range of tissue-specific mechanisms related to gut barrier function, glucose homeostasis, immunomodulation, appetite regulation and obesity. With the increasing burden of obesity worldwide, the role for gut microbiota-generated SCFA in protecting against the effects of energy dense diets offers an intriguing new avenue for regulating metabolic health and CVD risk

Adoption and Foster Care by Gay and Lesbian Parents in the United States

Discussion and debate about adoption and foster care by gay, lesbian, and bisexual (GLB) parents occurs frequently among child welfare policymakers, social service agencies, and social workers. They all need better information about GLB adoptive and foster parents and their children as they make individual and policy-level decisions about placement of children with GLB parents. This report provides new information on GLB adoption and foster care from the U.S. Census 2000, the National Survey of Family Growth (2002), and the Adoption and Foster Care Analysis and Reporting System (2004)

Towards Safe Modular Extensible Objects

We discuss the module system of the Cecil language, which has a flexible means of customizing views of objects. Multi-methods with invocation based on static scoping, a module system, and extension modules are used to allow object extension while allowing type safety

Occupational Noise Exposure of Nightclub Bar Employees in Ireland

Due to the transposition of the EU Directive 2003/10/EC into Irish Law, the entertainment sector was obligated to comply with the requirements of the Safety, Health and Welfare at Work (General Application) Regulations 2007, Chapter 1 Part 5: Control of Noise at Work since February 2008. Compliance with the Noise Regulations was examined in 9 nightclubs in Ireland. The typical daily noise exposure of 19 bar employees was measured using 2 logging dosimeters and a Type 1 fixed position sound level meter. Physical site inspections identified nightclub noise control measures. Interviews and questionnaires were used to assess the managers and employees awareness of the noise legislation. The average bar employee daily noise exposure (LEX, 8h) was 92 dBA, almost 4 times more than the accepted legal limit. None of the venues examined were fully compliant with the requirements of the 2007 Noise Regulations, and awareness of this legislation was limited

MultiJava: Design Rationale, Compiler Implementation, and Applications

MultiJava is a conservative extension of the Java programming language that adds symmetric multiple dispatch and open classes. Among other benefits, multiple dispatch provides a solution to the binary method problem. Open classes provide a solution to the extensibility problem of object-oriented programming languages, allowing the modular addition of both new types and new operations to an existing type hierarchy. This paper illustrates and motivates the design of MultiJava and describes its modular static typechecking and modular compilation strategies. Although MultiJava extends Java, the key ideas of the language design are applicable to other object-oriented languages, such as C# and C++, and even, with some modifications, to functional languages such as ML. This paper also discusses the variety of application domains in which MultiJava has been successfully used by others, including pervasive computing, graphical user interfaces, and compilers. MultiJava allows users to express desired programming idioms in a way that is declarative and supports static typechecking, in contrast to the tedious and type-unsafe workarounds required in Java. MultiJava also provides opportunities for new kinds of extensibility that are not easily available in Java