Preservice Science Teachers’ Opinions on E-Exams

With the developing information technologies in the new century, changes are experienced in every area of life and its reflections are seen in different areas. One of its reflections in the field of education is the E-exams, which have been used as an alternative to paper-pencil exams for years. Academic studies are needed for the integration of e-exams in the field of education and training. Thus, this new technology can be used efficiently in the field of education. Students' views, which are at the center of education and training, are of special importance for the proper use of the e-exam. In this study, how the student views on E-exam applications in science education is examined. The study was carried out with students studying science at higher education level. As a data collection tool, a prepared questionnaire form was used. As a result of the findings obtained, it was revealed that student views towards E-exam in science education were significantly positive and that E-exam instead of K-exam was positively welcomed by the student

International evidence on the non-linear impact of leverage on corporate cash holdings

This paper investigates cash holding behaviour of firms from France, Germany, Japan, the UK and the US using data for 4069 companies over the period 1996–2000. Our focus is particularly on the relation between cash holdings and leverage. We argue that the impact of leverage on cash balances of firms is likely to be non-monotonic. To the extent that leverage of firms acts as a proxy for their ability to issue debt one would expect a negative (substitution effect) relation between leverage and cash holdings. However, as leverage increases firms are likely to accumulate larger cash reserves to minimise the risk of financial distress and costly bankruptcy. Thus, one would expect a positive (precautionary effect) relationship between cash holdings and leverage at high levels of leverage. Our findings provide strong and robust support for a significant non-linear relation between cash holdings and leverage. Additionally, our results show that the impact of leverage on cash holdings partly depends on country-specific characteristics such as the degree of creditor protection, shareholder protection, and ownership concentration

New insights on the importance of agency costs for corporate debt maturity decisions

This study provides new insights on the relationship between corporate debt maturity and agency costs by investigating empirically the impact of managerial ownership and the divergence between control and cash-flow rights on debt maturity. A significant negative effect of managerial ownership on debt maturity is observed. Moreover, the results reveal that the wedge between control and cash-flow rights also exerts a negative influence. The analysis further suggests that the negative effect of managerial ownership decreases in widely-held firms and increases with the discrepancy between control and cash-flow rights

Giant colonic lipoma causing intussusception: CT scan and clinical findings

Colonic lipomas are uncommon and usually asymptomatic tumors. A 30-year-old woman with abdominal pain lasting 10 days was admitted to the surgical clinic. Her physical examination revealed sensitivity on the right upper quadrant and her bowel sounds were normal. A lesion and invagination findings in the colon were found in the ultrasound examination and CT was performed. CT scan revealed a lipoma and invagination in the colon and the patient has undergone surgery. Pathological diagnosis of the lesion was reported as submucosallipoma. In this case report, we present clinical and radiological findings of a submucosal colonic lipoma causing intussusception

R&D investments and credit lines

Using data for 939 publicly listed firms from 17 European countries over the period from 2004 to 2013, we investigate the effect of used credit lines on R&D investments, controlling for other determinants of R&D investments, i.e., cash flows, cash holdings, sales growth, equity financing, and Tobin’s Q. Our estimation results, based on the system-GMM method, show that used credit lines have a positive and significant impact on R&D investments. In addition, we find that this impact is more pronounced for small and young firms than for large and mature firms. These results show that firms use credit lines as part of their liquidity management tools for supporting their R&D investments. Finally, we provide evidence that European firms in bank-based countries increased their use of credit lines for financing their R&D investments during the financial crisis of 2007-2009, while the link between R&D investments and used credit lines became weaker during the European sovereign debt crisis of 2010-2013

Bilateral bifid mandibular canal: a case report

The objective of this case report is to help clinicians identify bifid mandibular canals on panoramic radiographs and subsequently use the information in the modification of dental treatment planning. A 45-year old man was referred to the service of Oral Diagnosis and Radiology. Routine panoramic radiography, suggested the presence of bilateral bifid mandibular canals (BMC). Mandibular computed tomography revealed a clear view of bilateral mandibular canals. BMC can be detected on a panoramic radiograph

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market

© 2019, The Author(s). This study investigates how foreign institutional ownership interacts with accounting conservatism in an emerging market setting. We posit that weak investor protection and a high degree of information asymmetry between insiders and outside investors increase demand for conservative reporting in firms operating in emerging markets. Foreign investors in this setting have informational disadvantages relative to their domestic peers and have difficulties in getting access to data. Using a sample of Turkish firms, we find that foreign institutions (particularly foreign corporate investors) demand more conservative reporting in the investee firms. Moreover, we show that this association is more pronounced among firms with greater asymmetric information problems and growth opportunities. Our additional tests reveal that the direction of causality flows from foreign institutional ownership to conservatism, and not vice versa

Temperature dependence of the Raman-active phonon frequencies in indium sulfide

Cataloged from PDF version of article.The temperature dependence of the Raman-active mode frequencies in indium sulfide was measured in the range from 10 to 300 K. The analysis of the temperature dependence of the A(g) intralayer optical modes show that Raman frequency shift results from the change of harmonic frequency with volume expansion and anharmonic coupling to phonons of other branches. The pure-temperature contribution (phonon-phonon coupling) is due to three- and four-phonon processes. (C) 1999 Elsevier Science Ltd. All rights reserved

The prevalence of root dilacerations in a Turkish population

Objectives: The aim of this study was to determine the prevalence of root dilaceration in a Turkish dental patient population with respect to sexes and dental localization in relation between sex and this anomaly. Study Design: A retrospective study was performed using periapical radiography of 2,124 patients ranging in age from 15 to 65. All data (age, sex and systemic disease or syndrome) was obtained from the files. These patients were analyzed for root dilaceration. Descriptive characteristics of sexes, jaws, and dental localization were recorded. The Pearson chi-squared test was used. Results: Of 2,251 patients, 214 (9.5%) had root dilaceration. Root dilacerations were determined in 276 (4.3%) of 6386 teeth belong to 2251 patients. Anomalies were found in 9.8% of males compared with 9.3% of females. However, this difference was not statistically significant (p>0.05). Root dilacerations were similarly distributed between maxilla and mandible. The most frequently root dilacerated teeth were found to be mandibular third molars (12.8%), followed by maxillary third molars (7.4%), maxillary first molars (6.7%). Root dilaceration was not detected in maxillary central incisors, mandibular central incisors and mandibular lateral incisors. Conclusion: According to our results, root dilaceration is an uncommon developmental anomaly which mostly occurs in the posterior teeth that is not also possible to have trauma. The radiographic diagnosis of this anomaly is important before surgery and orthodontics treatment, but firstly endodontic treatment