Investigation of Effects of Accreditation, Institutionalization and Data Communication on Quality Improvement and Employee Performance

This paper develops a framework for the investigation of individual employee performance, in the light of recent developments in structural empowerment. The authors of this article propose corporate governance, knowledge management, organizational upward and downward communication that may predict employee performance by the mediating effect of quality improvement. The results suggest that upward and downward communication positively influences quality improvement, and is in turn positively influenced by knowledge management and corporate governance. Perceived quality improvement is also found to be a key variable between structural empowerment and employee perceptions

The Effect of Organizational Support, Transformational Leadership, Personnel Empowerment, Work Engagement, Performance and Demographical Variables on the Factors of Psychological Capital

The relation with the work and the role of managers and organizational factors are effective on psychological capital and individual performance of employees. This article investigates the impact of the work engagement, performanmce, empowerment, organizational support and transformational leadership on psychological capital using survey data

Analyzing the mistakes and deceptions of accounting in terms of business ethics

Amaç- Etik; mesleği icra ederken genel olarak kabul görmüş belirli kurallar çerçevesinde işin yürütülmesidir. Bu çalışmanın amacı muhasebede yapılan hata ve hilelerin, mesleğin icra edilmesindeki kilit noktalardan biri olan mesleki etiği çerçevesinde incelenmesidir. Yöntem- Günümüz teknoloji dünyasında hala muhasebede hatalar yapılmaktadır, hileye başvuran pek çok muhasebeci vardır ve çıkarları için yanıltıcı isteklerde bulunan birçok mükellef bulunmaktadır. Buna göre, hata ve hilenin nedenlerini, bunlarla ne şekilde karşılaşıldığını, etiğin hata ve hilelerin önlenmesindeki önemini ve yerini ortaya koymak için muhasebeciler üzerinde bir anket çalışması yapılmıştır. Anketin birinci bölümde katılımcılara dokuz adet demografik soru sorulmuştur. İkinci bölümde ise muhasebecinin hata ve hileye yaklaşımı, kişiyi hata ve hileye iten nedenler, etiğin hata ve hile üzerindeki etkileri, meslek hayatlarında karşılaştıkları etik dışı olaylar gibi sor uların yanıtları aranmıştır. Bulgular- Yapılan anket çalışması, hata ve hilenin meslek mensubu tarafından etik anlamında değerlendirilmesini içermektedir. Ancak, maalesef görülüyor ki caydırıcı unsurlar özellikle hilenin önüne geçmede yeterli olmamıştır. Bunun için etik eğitimi, etiğin mesleki davranışa işlemesi ve muhasebe meslek mensubu tarafından özümsenmesi çok önemlidir. Sonuç- Meslek mensupları meslek hayatları boyunca gerek işletmede bulunan boşluklar, gerek müşteri teşvikleri, gerekse yasal boşluklar gibi pek çok etkenler aracılıyla hata ve hileye ortam sağlayabilecekleri durumlarla karşılaşabilmektedirler. Etik, bu durumlarda kişinin mesleki sorumluluğunu hata ve hileye imkân vermeden doğru bir şekilde gerçekleştirmesini sağlayan en önemli unsurdur.Purpose- Ethic; It is the execution of the work within the framework of certain generally accepted rules while performing the profession. The purpose of this study is to examine the mistakes and deceptions in accounting within the framework of professional ethics, which is one of the key points in the performance of the profession. Methodology- In today’s technology world, mistakes are still made in accounting, there are many accountants who resort to deception and there are many taxpayers who made misleading requests for their interests. Accordingly, a questionnaire study was conducted on accountants to reveal the causes of mistakes and deception, how they were encountered, the importance and place of ethics in preventing mistakes and deception. In the first part of the survey, nine demographic questions were asked to the participants. In the second part, the answers of the questions such as the accountant's approach to mistake and deception, the reasons that push the person towards the mistake and deception, the effects of ethics on mistake and deception, and unethical events they encounter in their professional lives were sought. Findings- The questionnaire study includes the evaluation of mistake and deception in terms of ethics by the professional. Unfortunately, it seems that the deterrent elements were not sufficient to prevent cheating, in particular. For this, ethics education, ethics embedded in professional behavior and assimilation by professional accountants are very important. Conclusion- Members of the profession can face situations where they can mistake and deception through many factors such as business gaps, customer incentives and legal gaps throughout their professional life. Ethics is the most important factor that enables the person to realize his / her professional responsibility correctly without any mistake and deception.Publisher's Versio

Parasal Sistemde Altının Yeri ve Altına Dayalı Finansal Araçlar The Role of Gold in the International Monetary System and Gold Based Financial Instruments

Finans tarihinin her döneminde yer alan, kimi zaman doğrudan değişim aracı olarak kullanılan; kimi zaman ise finansal sistemin rezerv odağı olan ve yatırımcılar açısından da bir tasarruf ve yatırım aracı olan altın günümüzde de farklı finansal araçlar içerisinde kendisine yer bularak gündeme gelmeye devam etmektedir. Bu çalışmanın hazırlanmasındaki amaç son yıllarda Türkiye’de özellikle bireysel yatırımcıların yastık altı altınlarının ekonomiye kazandırılması amacıyla altına dayalı finansal araçlardan biri olan Altın Tahvili/Altına Dayalı Kira Sertifikası ile ilgili olarak yaşanan gelişmelerdir. Çalışmada öncelikle altın kavramı ve altının parasal sistem içerisindeki yerinden bahsedilecektir. Çalışma altının işlem gördüğü piyasaların kısaca tanıtılması ile devam edecektir. Altına dayalı finansal araçların tanıtılmasının ardından sonuç ve genel değerlendirme yapılarak çalışma sonlandırılacaktır. Gold, that has been existed in each period of the finance history, is directly used as an exchange tool and a substantial reserve for the financial system. Besides it has been a saving and investment tool amongst the investors. Today it still remains on the agenda within various financial tools. The reason of preparing this study is the development achieved in Turkey recently, relating the Gold Bonds/Gold Certificates which is one of the gold based financial instruments contributing to the economic growth via “gold under mattress” belonged to the individual investors. Initially “the concept of gold” and then “the role of gold in the international monetary system” are mentioned in the study afterwards “gold trading markets” are briefly presented. By clarifying “the gold based financial instruments”; the study is finalized by results and conclusion chapter

Scaling of critical connectivity of mobile ad hoc communication networks

In this paper, critical global connectivity of mobile ad hoc communication networks (MAHCN) is investigated. We model the two-dimensional plane on which nodes move randomly with a triangular lattice. Demanding the best communication of the network, we account the global connectivity $\eta$ as a function of occupancy $\sigma$ of sites in the lattice by mobile nodes. Critical phenomena of the connectivity for different transmission ranges $r$ are revealed by numerical simulations, and these results fit well to the analysis based on the assumption of homogeneous mixing . Scaling behavior of the connectivity is found as $\eta \sim f(R^{\beta}\sigma)$, where $R=(r-r_{0})/r_{0}$, $r_{0}$ is the length unit of the triangular lattice and $\beta$ is the scaling index in the universal function $f(x)$. The model serves as a sort of site percolation on dynamic complex networks relative to geometric distance. Moreover, near each critical $\sigma_c(r)$ corresponding to certain transmission range $r$, there exists a cut-off degree $k_c$ below which the clustering coefficient of such self-organized networks keeps a constant while the averaged nearest neighbor degree exhibits a unique linear variation with the degree k, which may be useful to the designation of real MAHCN.Comment: 6 pages, 6 figure

Continuum percolation of wireless ad hoc communication networks

Wireless multi-hop ad hoc communication networks represent an infrastructure-less and self-organized generalization of todays wireless cellular networks. Connectivity within such a network is an important issue. Continuum percolation and technology-driven mutations thereof allow to address this issue in the static limit and to construct a simple distributed protocol, guaranteeing strong connectivity almost surely and independently of various typical uncorrelated and correlated random spatial patterns of participating ad hoc nodes.Comment: 30 pages, to be published in Physica

Impact of network structure on the capacity of wireless multihop ad hoc communication

As a representative of a complex technological system, so-called wireless multihop ad hoc communication networks are discussed. They represent an infrastructure-less generalization of todays wireless cellular phone networks. Lacking a central control authority, the ad hoc nodes have to coordinate themselves such that the overall network performs in an optimal way. A performance indicator is the end-to-end throughput capacity. Various models, generating differing ad hoc network structure via differing transmission power assignments, are constructed and characterized. They serve as input for a generic data traffic simulation as well as some semi-analytic estimations. The latter reveal that due to the most-critical-node effect the end-to-end throughput capacity sensitively depends on the underlying network structure, resulting in differing scaling laws with respect to network size.Comment: 30 pages, to be published in Physica

A1: An energy efficient topology control algorithm for connected area coverage in wireless sensor networks

Energy consumption in Wireless Sensor Networks(WSN’s) is of paramount importance, which is demonstrated by the large number of algorithms, techniques, and protocols that have been developed to save energy, and thereby extend the lifetime of the network. However, in the context of WSN’s routing and dissemination, Connected Dominating Set (CDS) principle has emerged as the most popular method for energy-efficient topology control (TC) in WSN’s. In a CDS-based topology control technique, a virtual backbone is formed which allows communication between any arbitrary pair of nodes in the network. In this paper, we present a CDS based topology control protocol – A1 – which forms an energy efficient virtual backbone. In our simulations, we compare the performance of A1 with three prominent CDS-based protocols namely Energy-efficient CDS (EECDS), CDS Rule K and A3. The results demonstrate that A1 performs consistently better in terms of message overhead and other selected metrics. Moreover, the A1 protocol not only achieves better connectivity under topology maintenance but also provides better sensing coverage when compared with the other protocols

A Comparative Study of Wireless Sensor Networks and Their Routing Protocols

Recent developments in the area of micro-sensor devices have accelerated advances in the sensor networks field leading to many new protocols specifically designed for wireless sensor networks (WSNs). Wireless sensor networks with hundreds to thousands of sensor nodes can gather information from an unattended location and transmit the gathered data to a particular user, depending on the application. These sensor nodes have some constraints due to their limited energy, storage capacity and computing power. Data are routed from one node to other using different routing protocols. There are a number of routing protocols for wireless sensor networks. In this review article, we discuss the architecture of wireless sensor networks. Further, we categorize the routing protocols according to some key factors and summarize their mode of operation. Finally, we provide a comparative study on these various protocols

characterization of line of sight link availability in indoor visible light communication networks based on the behavior of human users

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