Application of fuzzy AHP in selection of accounting elective courses in undergraduate and graduate level

Elective courses, provide students development in terms of interest and ability consist important part of education system and can be used as effective tool for making career plan. Additionally they play important role in curriculum and education quality development. In this study selection criteria of accounting elective courses in business undergraduate and accounting graduate education are determined from the viewpoint of students. For this purpose survey consisting of course selection main criteria and sub-criteria was designed and conducted with final year students in business administration undergraduate and accounting graduate level students via four different fuzzy ranking methods. Furthermore, result of this methods were compared too.peer-reviewe

Monocular Depth Estimation through Virtual-world Supervision and Real-world SfM Self-Supervision

Depth information is essential for on-board perception in autonomous driving and driver assistance. Monocular depth estimation (MDE) is very appealing since it allows for appearance and depth being on direct pixelwise correspondence without further calibration. Best MDE models are based on Convolutional Neural Networks (CNNs) trained in a supervised manner, i.e., assuming pixelwise ground truth (GT). Usually, this GT is acquired at training time through a calibrated multi-modal suite of sensors. However, also using only a monocular system at training time is cheaper and more scalable. This is possible by relying on structure-from-motion (SfM) principles to generate self-supervision. Nevertheless, problems of camouflaged objects, visibility changes, static-camera intervals, textureless areas, and scale ambiguity, diminish the usefulness of such self-supervision. In this paper, we perform monocular depth estimation by virtual-world supervision (MonoDEVS) and real-world SfM self-supervision. We compensate the SfM self-supervision limitations by leveraging virtual-world images with accurate semantic and depth supervision and addressing the virtual-to-real domain gap. Our MonoDEVSNet outperforms previous MDE CNNs trained on monocular and even stereo sequences.Comment: Published in IEEE-Transactions on Intelligent Transportation Systems, 2021 14 pages, 10 figure

Contents of phenolic and flavonoid compounds in Isatis demiriziana Mısırdalı: an endemic to the Southeast

Isatis demiriziana Mısırdalı plant contains a number of compounds which has anticarcinogenic, antioxidant and other preventive effects. In this study, the flavonoid and phenolic contents in the plant samples harvested in the vegetative (leaf and root) and full flowering season (flower, leaf and root) were determined by LC-MS/MS. Among the 27 compounds studied, malic acid was found to be the most abundant compound in the methanolic extracts of samples and the amount of malic acid of vegetative root extracts were the highest (30124,37 µg g-1 dry-extract). Moreover, it was also determined considerable amount of salicylic acids and p-coumaric in the root extracts. This study is the first detailed study on the phenolic and flavonoid compounds of I. demiriziana. Based on the findings of this study, in further researches might be refered as an additional source in production of phenolic and flavonoid compounds

Bannayan-Riley-Ruvalcaba Syndrome in a Case Evaluated Due to Multinodular Goiter

Bannayan-Rıley-Ruvalcaba syndrome (BRRS) is characterized by macrocephaly, pigmented macules on the glans penis and benign mesodermal hamartomas. 9.6-year-old boy was referred to the pediatric surgeon following an observation of a subcutaneous lipomatous lesion and numerous nodules in the thyroid gland via ultrasonography performed due to swelling in the neck first noticed approximately 3 months previously. Thyroid ultrasonography revealed numerous nodules with distinct margins in both lobes of the thyroid gland, some exhibiting calcification and others hypoechoic areas, and a total thyroidectomy was performed due to a suspicion of malignity. After surgery, the patient was referred to the Pediatric Endocrinology Department. On physical examination, his weight was 30 kg [standard deviation score (SDS): -0.38], height 140 cm (SDS: 0.71) and head circumference 59.5 cm (SDS: +3.21). Pubic hair was Tanner stage 2, bilateral testes 3+3 mL palpable. There was multiple hyperpigmented lesions on the penile skin. His past medical history revealed that pubic hair development was reported at the age of 8 years. Laboratory examinations revealed a 17-OH progesterone level of 4.8 ng/mL, bone age compatible with 8 years. P. V281L heterozygous mutation was determined via CYP21A2 mutation screening performed for non-classic congenital adrenal hyperplasia. BRRS was primarily suspected in this case of macrocephaly, lipomatous lesions and pigmented macular lesions on the penis. Heterozygous p.C136R mutation was determined via PTEN mutation scanning

Religious attitudes and Muslim identity, with reference to Turkish university students

The thesis explores religious attitudes and Muslim identity in Turkey from a social psychological perspective with reference to university students. Religious attitudes are explored in relation to three components: cognitive, behavioural and affective religious attitudes, whereas Muslim identity is examined through macro and micro levels, and observations. In order to investigate these issues, qualitative and quantitative methods are employed. Research hypotheses are developed on the basis of a review of secondary materials related to Islam in the Turkish context, Muslim identity and the measurement of religious attitudes. Primary data for this study are gathered through standardised questionnaires, such as the Religious Attitude Scale, in-depth interviews and observations. The techniques of psychometrics are employed for the fieldwork of this study, carried out among 1149 students in two universities in Turkey. Using sophisticated statistical analyses, test variables are operationalised and research hypotheses are tested. In doing this, a number of demographic and contextual variations, namely gender, age, family incomes, social and educational backgrounds, supplementary religious education and orientations towards both the Diyanet and cemaats, are taken into account as independent variables. Conclusions are drawn on the basis of the results of statistical analyses, as well as using qualitative inferences from in-depth interviews. The thesis also investigates the predictors of religious attitudes. Using a stepwise multiple regression analysis, between about 55% and 75% of variance in religious attitudes of Turkish university students are explained. The greatest amount of variance in religious attitudes is explained by orientation towards the Diyanet, the formal religious institution in Turkey

Accounting for government grants within the scope of accounting standards

Devlet teşvikleri, temelde toplumsal refahı ve kalkınmayı amaç edinen ekonomi politikalarının önemli bir aracıdır. Dünya’da gelişmiş ve gelişmekte olan ayrımı olmaksızın birçok ülkede uygulanmaktadır. Türkiye’de de teşvikler uzun yıllardan beri kullanılmaktadır. Son teşvik sisteminin yasal düzenlemesi olan ‘Yatırımlarda Devlet Yardımları Hakkında Karar’ 2012 yılından bu yana yürürlüktedir. Devlet teşvikleri ve yardımlarının Dünya genelinde sıklıkla kullanılan bir politika aracı olması, bunlardan elde edilen faydanın doğru ve tutarlı biçimde muhasebeleştirilmesi ve raporlanması ihtiyacını artırmaktadır. Devlet teşviklerinin muhasebeleştirilmesi ve raporlanması için küresel çaptaki düzenleme olan 20 Nolu Uluslararası Muhasebe Standardı ve onun Türkiye’deki yansıması olan TMS-20 Devlet Teşviklerinin Muhasebeleştirilmesi ve Devlet Yardımlarının Açıklanması Standardı bu ihtiyacı gidermek amacıyla düzenlenmiştir. Bu çalışmada, devlet teşviki kavramı açıklanmış, işletmelerin devlet teşviklerinden elde ettiği faydanın TMS-20 Standardı kapsamında nasıl muhasebeleştirileceği ve finansal tablolarda nasıl sunulacağı incelenmiştir.Government grants are an important tool for the economic policies whose basic objectives are social welfare and development. It is applied in many developed and developing countries in the world without distinction. Grants have also been used in Turkey for many years. 'Decision on the Government Assistance for Investment', regulating the last grant system, has been in force since 2012. The fact that Government grants and assistance is a policy tool, commonly used throughout the world, increases the need for accurate and consistent accounting and reporting the benefits derived from them. IAS-20 International Accounting Standards, regulating the accounting and reporting for Government grants on a global scale and its reflection in Turkey TAS-20 Accounting for Government Grants and Disclosure of Government Assistance Standards are both designed to address this need. This study explains the concept of government grants, examines the accounting processes of the benefits received by businesses from government grants within the scope of TAS-20 and analyses how these benefits should be presented in financial tables

TOPLUMSAL FARKLILAŞMA VE İMAM NİKAHI MESELESİ

Nikah/evlilik konusu toplumların en temel ve kadim sosyal gerçekliklerinden biridir. Bu çalışmada İslam dinindeki geleneksel nikah/evlilik anlayışı ile halk arasında “imam nikahı” diye bilinen uygulamalar, toplumsal değişme çerçevesinde ele alınmaktadır. Bunun için önce, İslam dininde ve Hristiyanlıkta nikahın ne olduğuna dair anlayışlara kısaca yer verilmiş ve bu iki anlayış arasında bazı karşılaştırmalar yapılmıştır. Ayrıca, İslam dininde özel nitelikli bir akit olarak görülen nikah akdinin asli unsurları ile diğer akitlerin asli unsurları ve bunların mütemmim şartlarından söz edilmiş, sonra da bunlar arasında bu günkü uygulanış biçimleri ve toplum düzeni açısından da bazı karşılaştırmalara yer verilmiştir. İslam dinindeki meşru nikah akdine ilişkin farklı açılardan karşılaştırmalı olarak verilen bu bilgiler üzerine konu toplumsal farklılaşma açısından ele alınmış ve “imam nikahı” diye bilinen uygulamanın geldiği nokta hem dini hem de sosyal açıdan değerlendirilmiştir. Son olarak da toplumsal değişim sürecinde ortaya çıkan kurumlara, üslendikleri toplumsal/dini sorumluluk açısından konuya ilişkin bazı önerilerde bulunulmuştur