The Implementation of IFRS in the Turkish Insurance Industry

AbstractThe global shift to International Financial Reporting Standards (IFRS) is fundamentally changing the way insurance companies present their business and the way their financial statements are judged by decision makers. The purpose of this study is to examine and disclose the effects of international developments in financial reporting, particularly the use of IFRS, on insurance financial reporting in Turkey. Insurance companies operated in Turkey have started to implement Turkish translation of IFRS called Turkish Accounting Standards (TMS) since January 1, 2008. Therefore, the research is conducted on the adoption of TMS in insurance companies in Turkey. This study explains the changes occurred and expected changes in insurance financial reporting in Turkey

Effects of Minerals on Human Health and Their Analysis Methods

Health effects of minerals depend on mineralogical structure and dimension ofinhaled dust. Diseases caused by minerals were known as only occupational diseases upto recently. However, many researchers pointed out that many diseases at various partsof body resulted from minerals. Minerals are naturally occurred solid particles whichhave a determined chemical and physical structure properties and interior crystalstructure. In mineral analyses basic disciplines such as chemistry, physics andmathematics are used. In this study, especially minerals that effect human health andtheir mineralogical analyses will be considered

A research on determining the friction losses formed in the small diameter floppy polythene pipe lines

In pressured irrigation systems, water flowing in pipes is stable from the point of view of the hydraulic and it gradually decrease through the pipe lines. In sprinkler irrigation systems, sprinkler head pressure through the pipe line is different due to friction and local losses formed in parts of the pipes between sequent sprinkler heads and the differences resulting from slope. Generally, sprinkler head pressure has a maximum level in the beginning of lateral pipe lines and a minimum level in the end of lateral pipe lines. The velocity of water flow in the pipe line, the diameter and length of the pipe and the friction loses formed as a result of roughness inside the pipe should be known for a good design. The easiest andfastest way is to make use of the values given in the tables or diagrams determined by the equation of Hazen-Williams. However, no data related to floppy polythene (PE) pipes with small diameter is available in the tables and diagrams mentioned. In this study, values relating to friction losses and pressures formed in 10, 20, 30,…, 100 m through the pipe for the without slope in different velocity (0.5, 1.0, 1.5, 2.0, 2.5 and 3.0 m s-1) and water flow have been measured and it was found that connection between them using floppy PE pipes (6 bar) with small diameter (Ø20, 25, 32, 40 and 50) have been produced by some plastic companies in Turkey and particularly used in the irrigation systems in landscape areas. Inconclusion, it was stated by the people who worked on the experiment that the parameters obtained could be used

Effects of different irrigation programs on yield and quality parameters of eggplant (Solanum melongena L.) under greenhouse conditions

This study was carried out to determine the effects of different irrigation programs on yield and quality parameters of eggplant under greenhouse conditions, using Class A pan evaporation calculations and different plant-pan coefficients. Irrigation water was applied through drip irrigation method twice a week during the growing period. Irrigation treatments consisted of five plant-pan coefficients (S1: kcp = nonirrigation, S2: kcp = 0.50, S3: kcp = 0.75, S4: kcp = 1.00 and S5: kcp = 1.25). The amount of irrigation water ranged between 95.2 and 238.7 mm among the treatments. Evapotranspiration (ET) values varied from 93.1 to 466.3 mm for the treatments. The highest yield was obtained from the S3 and S4 treatments. A significant polynomial correlation was obtained between the yield and irrigation water, and between the yield and ET (P < 0.01). This indicated that when irrigation water and ET increased, yield also increased to a certain point. However, when the amount of irrigation water exceeded the plant water requirement, eggplant yield decreased. Yield response factor (Ky) was determined as 0.81. Since Ky < 1, eggplants were not sensitive to water deficiency. In addition, the highest water use efficiency (WUE) and irrigation water use efficiency (IWUE) values were calculated in the S3 (12.9 kgm-3) and S2 (44.2 kgm-3) treatments, while the lowest WUE and IWUE values were calculated in the S5 (7.9 and 15.5 kgm-3) treatment to which the highest irrigation water was applied. This finding indicated that WUE and IWUE values decreased with the increasing irrigation water and ET. These results suggested that S3 (kcp = 0.75) treatment can be the most appropriate irrigation program for eggplant with higher yield and WUE under greenhouse conditions.Key words: Eggplant, yield response factor, water use efficiency, Class A pan, evapotranspiration

The effects of different irrigation methods on root distribution, intensity and effective root depth of young dwarf apple trees

The aim of this study is to determine the effects of different irrigation methods (drip, subsurface drip, surface and under-tree micro sprinkler) on the root distribution, intensity and effective root depth of “Williams Pride” and “Jersey Mac” apple cultivars budded on M9, rapidly grown in Isparta Region. The rootstocks were shallow root system and their root distribution was placed near trunk center and accumulated in diameter of 0.5 m and depth of 0.4 m of soil volume as bowl shape. The root intensity was reduced gradually away from surface and trunk; the root distribution was uniform in all irrigation methods used in the study. In other words, the effect of irrigation methods on root distribution was similar. Generally, the amount of “Williams Pride” root was higher than that of “Jersey Mac” variety. Therefore, these varieties have partial effect on root of the rootstock. Also, effective root depth was increased during the experimental years. Over the years, effective root depths obtained were 28.4 - 36.6 cm in 2006; 32.3 - 42.5 cm in 2007 and 37.1 - 45.2 cm in 2008, respectively. As a result, effective root depths for irrigation of the varieties can be taken as 40 - 45 cm until 3 years old

Are There Nuclear Structure Effects on the Isoscalar Giant Monopole Resonance and Nuclear Incompressibility near A~90?

"Background-free" spectra of inelastic $\alpha$-particle scattering have been measured at a beam energy of 385 MeV in $^{90, 92}$Zr and $^{92}$Mo at extremely forward angles, including 0$^{\circ}$. The ISGMR strength distributions for the three nuclei coincide with each other, establishing clearly that nuclear incompressibility is not influenced by nuclear shell structure near $A\sim$90 as was claimed in recent measurements.Comment: 5 pages, 4 figures; accepted for publication in Phys. Lett.

Isoscalar Giant Monopole, Dipole, and Quadrupole Resonances in 90,92^{90,92}Zr and 92^{92}Mo

The isoscalar giant monopole, dipole, and quadrupole strength distributions have been deduced in $^{90, 92}$Zr, and $^{92}$Mo from "background-free" spectra of inelastic $\alpha$-particle scattering at a beam energy of 385 MeV at extremely forward angles, including 0$^{\circ}$. These strength distributions were extracted by a multipole-decomposition analysis based on the expected angular distributions of the respective multipoles. All these strength distributions for the three nuclei practically coincide with each other, affirming that giant resonances, being collective phenomena, are not influenced by nuclear shell structure near $A\sim$90, contrary to the claim in a recent measurement.Comment: 12 pages, 12 figures; Accepted for publication in Phys. Rev. C. arXiv admin note: text overlap with arXiv:1607.0219

Agricultural Academy

abstract SENYIGIT, U., I. ERDAL, F. OZDEMIR, Z. KUCUKYUMUK and A. KADAYIFCI, 2012. Effects of different irrigation methods on leaf and fruit nutrient concentrations of young apple varieties grafted on M9 rootstock. Bulg. J. Agric. Sci., In this study, it was aimed to compare irrigation methods in terms of nutrient uptake of young apple varieties during two consecutive years. According to obtained results, leaf and fruit nutrient concentrations varied with irrigation methods, generally. Looking at the general nutrient status of plants, no nutritional deficiencies were determined between the irrigation methods. Also, nutrient concentrations of leaf and fruit showed variations with the years. Another important result in this study was that nutrient concentrations of leaf and fruit significantly varied with the variety, generally

The European Union, borders and conflict transformation: the case of Cyprus

Much of the existing literature on the European Union (EU), conflict transformation and border dynamics has been premised on the assumption that the nature of the border determines EU intervention and the consequences that flow from this in terms of EU impact. The article aims to transcend this literature through assessing how domestic interpretations influence EU border transformation in conflict situations, taking Cyprus as a case study. Moreover, the objective is to fuse the literature on EU bordering impact and perceptions of the EU’s normative projection in conflict resolution. Pursuing this line of inquiry is an attempt to depart from the notion of borders being constructed solely by unidirectional EU logics of engagement or bordering practices to a conceptualization of the border as co-constituted space, where the interpretations of the EU’s normative projections by conflict parties, and the strategies that they pursue, can determine the relative openness of the EU border