THE USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS, FUNCTIONAL DIFFERENTIATION AND MANAGERIAL EFFECTIVENESS

~tis study examines the role of broad scope information, made available by management accouming system* (MAS), in enchanging mamgerial performance. It is proposed that differentiation of activities into area such us marketing and production in an organizational response to manage uncertainty. The paper argues that such different of activities moderates the association between the extent to which managers use broad scope MAS information and peffornmnce. A study off 75 managers indicated that the association between the extent of use of broad scope MAS inf0rmmion and performance was strottger for managers of marketing than production activities

The construction of one-bone forearm with side-to-side distal radioulnar bifurcation synostosis operation for congenital pseudarthrosis of the radius

The congenital radius pseudarthrosis is a rare condition which’s treatment is difficult. There were many reported surgical options for this situation. One of them is construction of one-bone in forearm. Here, we presented a seven years-old boy who has instability and defective congenital radius pseudarthrosis in forearm that treated with side-to-side distal radioulnar bifurcation synostosis technique preserving the distal radioulnar joint, and obtained good functional results

Particle Size Distribution in the Bottom Sediments of the Kemaman River Estuarine System, Terengganu, Malaysia

Surface sediment samples from the Kemaman River estuarine system were analysed for the grain size in order to understand better the sedimentation processes in the estuary and along the Kemaman river. Their statistical values do not vary significantly according to the seasonal changes but show some relatively lower phi (0) values during the non-monsoon season compared to the monsoon season. The characteristics of deposited sediments at each station are very dependent upon the combination of physical forces such as freshwater runoffs, tidal currents and waves

Protocol for an RCT on cognitive bias modification for alcohol use disorders in a religion-based rehabilitation program

INTRODUCTION: Alcohol-related cues trigger relapse in patients with alcohol use disorders (AUDs). These cues may automatically activate motivational approach tendencies. Through computerised cognitive bias modification (CBM), the tendencies of patients with AUD to approach alcohol can be reduced. The present protocol describes a training intervention with approach bias modification (ApBM) incorporating religion-related stimuli as an alternative to alcohol to improve the effectiveness of CBM in a religion-based rehabilitation centre. AUD is often related to patients’ religious attitudes in this treatment context. The religion-adapted ApBM, therefore, combines training in avoidance of alcohol-related motivational cues and an approach to religion-based motivational cues. This combination’s effectiveness will be compared with a standard ApBM and to a sham ApBM. METHODS AND ANALYSIS: Using a double-blind multiarm parallel randomised controlled trial procedure (ratio 1:1:1), 120 patients with AUD will be randomised into 1 of 3 conditions (religion-adapted ApBM, standard ApBM or sham ApBM) with personalised stimuli. The interventions are delivered over 4 consecutive days during an inpatient detoxification programme in addition to treatment as usual. Assessments occur before the start of the training and after the fourth training session, with follow-up assessments after 1 and 4 months. A multivariate analysis of variance will be used with the primary outcomes, the percentage of days abstinent and meaning in life 4-month follow-up. Secondary outcomes include differences in reported training satisfaction and symptoms of AUD. ETHICS AND DISSEMINATION: This study has been reviewed and approved by the Medical Research Ethics Committee Academic Medical Center Amsterdam (Reference number: 2020_251). Further, study results will be published in peer-reviewed journals and presented at international conferences. TRIAL REGISTRATION NUMBER: NL75499.018.20

Buying citizenship: A boon to district-level house prices in Istanbul

Citizenship by investment (CBI) programs have recently garnered significant academic and media attention. Turkey introduced such a program in 2017 that offers citizenship in exchange for investment in residential property. Eventually, thousands of foreigners, mainly from the Middle East and Asia have purchased houses, particularly in Istanbul. Foreigners’ share in total houses sold in Istanbul almost sextupled and exceeded 10 percent of total sales. This study estimates the short-run impact of relatively wealthy foreigners on the residential property prices in Istanbul to buy a Turkish passport. It finds that the Turkish CBI program positively impacts house prices by two percent in the districts, which are likely to be favored most by immigrant investors

Çoruh vadisi fıstıkçamı orman ekosistemlerine ilişkin bitki örtüsü ve bazı fiziksel ve kimyasal toprak özelliklerinin incelenmesi

Bir Akdeniz bitki örtüsü olan fıstıkçamı Doğu Karadeniz Bölgesinde Trabzon- Söğütlü Deresi ve Artvin-Çoruh Vadisinde dar bir alanda yayılış göstermektedir. Koruma amaçlı ayrılması gereken bu alanlarda fıstıkçamının kalıcılığının sağlanmasında toprak etmenlerinin önemi büyüktür. Bu çalışmada Çoruh vadisi fıstıkçamı meşcerelerinden 8 adet toprak profili alınmıştır. Alınan toprak örneklerinin tekstür, pH, organik madde ve taşlılık oranları belirlenmiştir. Toprak pH’sı 6.3 ile 7.04, toprak organik maddesi ise 0.7 ile 8.1 arasında değişmiştir. Toprağın taşlılık oranı yüksek olup, horizonlaşma zayıftır. Meşcere kapalılığı zayıf olup yoğun diri örtü doğal gençleşme şansını azaltmıştır. Koruma altına alınmadığı takdirde buradaki fıstıkçamı meşcerelerinin yok olması kaçınılmaz görünmektedir.Stone pine (Pinus pinea L.), a mediterranian species, locally spreads in two locations of Eastern Blacksea Region: Tarbzon-Söğütlü Watershed and Artvin-Coruh Watershed. Understanding soil properties of these areas will be useful in preserving them. In this study 8 soil pits were dug in stone pine stands along Coruh Valley. Soil texture, soil organic matter content and soil pH were determined. Soil pH ranged from 6.3 to 7.04; soil organic matter content changed from 0.7 to 8.1. Coarse fragment content of soil were very high. Stand canopy was low and natural regeneration of stone pine were decreased by dense understory cover. It seems these stone pine stands will disappear if the necessary measures were not taken