400 research outputs found

    A THEORETICAL STUDY ON PAYMENTS NETTING IN MULTINATIONAL FIRMS

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    Çokuluslu bir şirkette ana şirket-şube ve şubeler arası nakit akımlarının optimize edilebilmeleri için merkezi olarak izlenmeleri ve yönetilmeleri gerekmektedir. Nakit akımı hareketlerini optimize etmede kullanılan en yaygın tekniklerden biri netleştirmedir. Ancak netleştirmenin yürütülebilmesi için şubelerin ortak çabaları ya da merkezi bir nakit yönetim grubu gerekmektedir. Bu teknik nakit akımlarını döviz alım-satımından ve sınır-ötesi nakit transferlerinden doğan işlem ve genel yönetim giderlerini azaltmak suretiyle optimize etmektedir. İster yerel isterse çokuluslu olsun, tüm firmalar maliyetlerini ödemelerini netleştirme yoluyla minimize edebilmekte, ancak çokuluslu şirketlerin bu işlemlerden yerel firmalara oranla daha fazla fayda sağladıkları görülmektedir. In order to optimize the parent-subsidiary and inter-subsidiary cash flows in a multinational corporation, cash flows should be monitored and managed centrally. Netting is one of the most common techniques used for optimizing cash flow movements and can be implemented with the joint effort of subsidiaries or by the centralized cash management group. This technique optimizes cash flows by reducing the overall administrative and transaction costs that result from currency conversion and cross-border cash transfers. Although any firm, whether domestic or multinational, can minimize its costs by netting out payments, multinationals seem to benefit more than domestic firms

    Determination of Thermal Properties and Morphology of Eucalyptus Wood Residue Filled High Density Polyethylene Composites

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    Thermal behaviors of eucalyptus wood residue (EWR) filled recycled high density polyethylene (HDPE) composites have been measured applying the thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC). Morphology of the materials was also studied using scanning electron microscope (SEM). Addition of the EWR into the recycled HDPE matrix reduced the starting of degradation temperature. EWR filled recycled HDPE had two main decomposition peaks, one for EWR around 350 °C and one for recycled HDPE around 460 °C. Addition of EWR did not affect the melting temperature of the recycled HDPE. Morphological study showed that addition of coupling agent improved the compatibility between wood residue and recycled HDPE

    Two-sample KS test with approxQuantile in Apache Spark

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    The classical two-sample test of Kolmogorov-Smirnov (KS) is widely used to test whether empirical samples come from the same distribution. Even though most statistical packages provide an implementation, carrying out the test in big data settings can be challenging because it requires a full sort of the data. The popular Apache Spark system for big data processing provides a 1-sample KS test, but not the 2-sample version. Moreover, recent Spark versions provide the approxQuantile method for querying ϵ\epsilon-approximate quantiles. We build on approxQuantile to propose a variation of the classical Kolmogorov-Smirnov two-sample test that constructs approximate cumulative distribution functions (CDF) from ϵ\epsilon-approximate quantiles. We derive error bounds of the approximate CDF and show how to use this information to carry out KS tests. Psuedocode for the approach requires 15 executable lines. A Python implementation appears in the appendix.Comment: 6 pages, 3 figures, python code in appendix. To appear at IEEE Big Data 202

    An International Comparative Study: Exploring Students’ College and Career Readiness Needs

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    This international quantitative study was designed to investigate the college and career readiness needs of students in the U.S. and Turkey. Results indicated that there are various factors including gender, country type, academic achievement, parent education and parent socio-economic status influence the students’ perception of college and career readiness. The significant findings and discussions provide school leaders, policy makers and counselors with valuable information to improve student achievement and school effectiveness through identifying and prioritizing the specific attitudes, knowledge and skills students should be able to demonstrate for their college and career readiness

    Heart of the Story: Connecting Digital Storytelling to Sociology of Emotions

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    This paper is based upon a paper delivered at the ‘Create, Act, Change’: The 5th International Digital Storytelling Conference in May 2013, in Ankara, Turkey 2 . It aims to put forward a connection between digital storytelling and the sociology of emotions. For this purpose, it briefly gives a picture of the field of sociology of emotions. The paper sets out to offer some self-reflection, because the aim of this piece is closely related to the academic interests of the writer. Following the path of self-reflection, it introduces common points between digital storytelling and the sociology of emotions

    Comparison of cone-beam computed tomography and panoramic radiography for mandibular morphometry

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    Background: The aim of this study was to compare the morphological differences in the mandible between patients with six age groups and to detect the correlation between these parameters on panoramic radiography (PR) and cone-beam computed tomography (CBCT). Materials and methods: A total of 121 subjects (50 males and 71 females) were included in the study and were divided into six age groups (10–19, 20–29, 30–39, 40–49, 50–59, and 60–69) on the basis of the chronological age. CBCT and PR methods were used to record the mandibular measurements for the same 121 patients. Differences between male and female mandibular morphometric measurements, between right and left side measurements, and differences in age subgroups compared by using independent samples t-test, paired samples t-test, and one-way ANOVA test, respectively. P < 0.05 value was considered statistically significant for all analysis. Results: Males mostly have higher mandibular measurement values. There were statistically significant differences between CBCT and PR measurements (p < 0.05). PR mostly showed higher values than CBCT measurements. Conclusions: Based on the fact that PRs showing significant differences from CBCT in the morphometric measurements made on mandible, it is recommended that forensic doctors and anthropologists consider this information in their age and gender prediction studies

    Prediction of Risky Behaviors in Adolescents: Effect of Character Strengths and Being Virtuous

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    The purpose of the present study is to determine if high school students' character strengths composed of twenty-four different features, being virtuous including six dimensions and demographic characteristics predict risky behaviors. The participants of the study were 380 students aged between 14-19 years and enrolled in general high schools. The data was collected by using the Values in Action Inventory of Strengths for Young People and the Risky Behaviors Scale. From the findings, it was determined that the risk of school drop-out score was higher in the ninth grades and the male students had more risky behaviors compared to the their female counterparts. Moreover, it was also determined that the risky behaviors were significantly related to many character strengths. Besides this, as a result of the regression analyses, it was found that the character strengths predicted risky behaviors composed of the areas of anti-social behaviors, use of alcohol/cigarette, eating habits, suicide tendency and school leave at different levels. The findings were discussed within the context of adolescents’ psychological counseling needs and suggestionThe purpose of the present study is to determine if high school students' character strengths composed of twenty-four different strengths, virtues including six dimensions and demographic characteristics predict risky behaviors. The participants of the study were 380 students aged between 14-19 years and enrolled in general high schools. The data was collected by using the Values in Action Inventory of Strengths for Youth and the Risky Behaviors Scale. From the findings, it was determined that the risk of school drop-out score was higher in the ninth grades and the male students had more risky behaviors compared to their female counterparts. Moreover, it was also determined that the risky behaviors were significantly related to many character strengths. Besides this, as a result of the regression analyses, it was found that the character strengths predicted risky behaviors composed of the areas of anti-social behaviors, use of alcohol/cigarette, eating habits, suicide tendency and school dropout at different levels. The findings were discussed within the context of adolescents’ psychological counseling needs and suggestions were proposed

    Impact of dyslipidemia on cardiovascular risk stratification of hypertensive patients and association of lipid profile with other cardiovascular risk factors: results from the ICEBERG study

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    Giray Kabakci1, Nevres Koylan2, Baris Ilerigelen3, Omer Kozan4, Kemalettin Buyukozturk2 on behalf of the ICEBERG Investigators1Hacettepe University, Hacettepe School of Medicine, Department of Cardiology, Ankara, Turkey; 2Istanbul University, Istanbul School of Medicine, Department of Cardiology, Istanbul, Turkey; 3Istanbul University, Cerrahpasa School of Medicine, Department of Cardiology, Istanbul, Turkey; 4Dokuz Eylul University, Dokuz Eylul School of Medicine, Department of Cardiology, Izmir, TurkeyBackground: Hypertension, dyslipidemia, and other cardiovascular risk factors are linked epidemiologically, clinically, and metabolically. Intensive/Initial Cardiovascular Examination regarding Blood Pressure levels, Evaluation of Risk Groups (ICEBERG) study focuses on the effect of dyslipidemia on cardiovascular risk evaluation and association of lipid profile with other risk factors.Patients and methods: The ICEBERG study consisted of two sub-protocols: ICEBERG-1, conducted at 20 university hospitals (Referral Group) and ICEBERG-2, conducted at 197 primary healthcare centers (Primary Care Group). Sub-protocol had two patient profiles: patients previously diagnosed with essential hypertension and under medical treatment (Treated Group) and patients with systolic blood pressure ≥130 mmHg or diastolic blood pressure ≥85 mmHg, with no antihypertensive treatment for at least 3 months before inclusion (Untreated Group). Dyslipidemia was evaluated and cardiovascular risk stratification was performed according to ESC/ESH guidelines.Results: More than half of the treated and untreated subjects were classified into high or very high cardiovascular risk groups. In a total of 1817 patients, the percentage of patients in “high” plus “very high” added risk groups increased to 55.2% in Treated Referral Group (p < 0.001), to 62.6% in Untreated Referral Group (p = 0.25) and to 60.7% in Untreated Primary Care Group (p < 0.001), by re-evaluation of patients’ lipid values.Conclusions: Serum lipid levels are useful in stratifying hypertensive patients into cardiovascular risk groups more accurately, for appropriate antihypertensive treatment.Keywords: hypertension, dyslipidemia, cardiovascular diseas

    In vitro exposure to di-(2-ethylhexyl) phthalate (DEHP) stimulates spontaneous feline uterine contractions

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    Yildirim, Ebru/0000-0002-6289-0729; Kabakci, Ruhi/0000-0001-9131-0933; Elifoglu, Taha Burak/0000-0002-2302-6321WOS:000560988800020Di-(2-ethylhexyl) phthalate (DEHP) is widely used as a plasticizer in various products such as PVC-derived plastics, toys, packaging materials, cosmetics, and pharmaceuticals. This study aimed to investigate the effect of DEHP on spontaneous contractions of the feline uterus in vitro. Tubal 1-cm uterine samples prepared from 10, 9, and 12 uteri obtained from adult cats in estrus (n = 5), diestrus (n = 5), and interestrus (n = 5), respectively, after ovariohysterectomy were suspended in an isolated organ bath in aerated Krebs solution at 39 +/- 1 degrees C, and an initial 1 g tension was given. After 1 h equilibration of tissues, the spontaneous contractions were recorded for 10 min as control. The effects of solvent and DEHP (0.001-100 mu M) on contractions were then evaluated in terms of frequency and mean amplitude parameters. It was observed that DEHP had no effect on uterine contractions of cats in interestrus. However, DEHP significantly increased the mean amplitude of uterine contractions during the estrus and diestrus periods at concentrations of 1 mu M and 10 mu M, respectively, depending on the dose (P 0.05). 'this study, carried out for the first time in cats, showed that DEHP has a stimulatory effect on uterine contractions. We concluded that disruption of the uterine contractions, which are essential for physiological reproductive processes such as regular estrous cycles, sperm and zygote transport, implantation and continuation of pregnancy, by DEHP exposure may cause many reproductive problems
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