Muhasebe meslek mensuplarının entegre raporlamaya ilişkin farkındalık düzeylerinin tespiti : Bursa İli örneği

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Finansal tablolar işletmelerin performansının değerlendirilmesinde uzun süre boyunca tek kaynak olarak kullanılmıştır. Teknolojinin gelişmesi ve küreselleşmenin hızla ilerlemesi ile birlikte bilgi kullanıcıları için finansal raporlar üzerinden yapılan değerlendirmeler işletmelerin performansı ve geleceğine ilişkin bütün tabloyu yansıtmakta yetersiz kalmış ve günümüz dünyasında finansal bilgilerin dışında işletmelerin finansal olmayan sosyal, yönetimsel ve çevresel performansları da bilgi kullanıcılarının gereksinim duyduğu bilgiler haline gelmiştir. Bilgi kullanıcılarının işletmelerin performansı hakkındaki bilgileri tek bir rapor olarak görmek istemeleri işletmelerin finansal ve finansal olmayan performanslarının birlikte sunulması fikri yeni bir kurumsal raporlama yaklaşımı olan entegre raporlama kavramını ortaya çıkarmıştır. Bu kapsamda çalışmada ilk olarak entegre raporlamanın kavramsal çerçevesi detaylı olarak incelenecektir. Çalışmanın uygulama kısmında ise Bursa ilinde faaliyet gösteren Serbest Muhasebeci Mali Müşavirler Odası'na kayıtlı muhasebe meslek mensuplarının entegre raporlamaya ilişkin farkındalık düzeyleri incelenecektir. Araştırmada kaynak olarak ilgili gruba yapılacak anketler kullanılacak ve veriler SPSS 20 programı ile analiz edilecektir. Anahtar Kelimeler: Kurumsal Raporlama, Entegre Raporlama, Finansal Raporlama, Sürdürülebilirlik RaporlamasıThe financial statements have been used as the sole source for the long term evaluation of the performance of the enterprises.With the development of technology and the rapid progress of globalization, evaluations made on financial reports for users of information remained insufficient to reflect the overall performance of the enterprises and their future. In addition to financial information, the social, managerial and environmental performances of the enterprises (non-financial information) have become information required by information users. The idea that information users want to see information about the performance of businesses as a single report, together with the financial and non-financial performance of the enterprises, has created the concept of integrated reporting, a new corporate reporting approach. In this context, firstly the conceptual framework of integrated reporting will be examined in detail. In the application part of the study, the level of awareness of the professional accountants registered with the Chamber of Certified Public Accountants working in the province of Bursa on integrated reporting will be examined. Surveys to be made to the relevant group will be used as the source of the research and the data will be analyzed with SPSS 20 program. Anahtar Kelimeler: Corporate Reporting, Integrated Reporting, Financial Reporting, Sustainability Reportin

A Silanol-Functionalized Polyoxometalate with Excellent Electron Transfer Mediating Behavior to ZnO and TiO 2 Cathode Interlayers for Highly Efficient and Extremely Stable Polymer Solar Cells

Combining high efficiency and long lifetime under ambient conditions still poses a major challenge towards commercialization of polymer solar cells. Here we report a facile strategy that can simultaneously enhance the efficiency and temporal stability of inverted photovoltaic architectures. Inclusion of a silanol-functionalized organic–inorganic hybrid polyoxometalate derived from a PW9O34 lacunary phosphotungstate anion, namely (nBu4N)3[PW9O34(tBuSiOH)3], significantly increases the effectiveness of the electron collecting interface, which consists of a metal oxide such as titanium dioxide or zinc oxide, and leads to a high efficiency of 6.51% for single-junction structures based on poly(3-hexylthiophene):indene-C60 bisadduct (P3HT:IC60BA) blends. The above favourable outcome stems from a large decrease in the work function, an effective surface passivation and a decrease in the surface energy of metal oxides which synergistically result in the outstanding electron transfer mediating capability of the functionalized polyoxometalate. In addition, the insertion of a silanol-functionalized polyoxometalate layer significantly enhances the ambient stability of unencapsulated devices which retain nearly 90% of their original efficiencies (T90) after 1000 hours

Evaluation of nutritional status in pediatric intensive care unit patients: the results of a multicenter, prospective study in Turkey

IntroductionMalnutrition is defined as a pathological condition arising from deficient or imbalanced intake of nutritional elements. Factors such as increasing metabolic demands during the disease course in the hospitalized patients and inadequate calorie intake increase the risk of malnutrition. The aim of the present study is to evaluate nutritional status of patients admitted to pediatric intensive care units (PICU) in Turkey, examine the effect of nutrition on the treatment process and draw attention to the need for regulating nutritional support of patients while continuing existing therapies.Material and MethodIn this prospective multicenter study, the data was collected over a period of one month from PICUs participating in the PICU Nutrition Study Group in Turkey. Anthropometric data of the patients, calorie intake, 90-day mortality, need for mechanical ventilation, length of hospital stay and length of stay in intensive care unit were recorded and the relationship between these parameters was examined.ResultsOf the 614 patients included in the study, malnutrition was detected in 45.4% of the patients. Enteral feeding was initiated in 40.6% (n = 249) of the patients at day one upon admission to the intensive care unit. In the first 48 h, 86.82% (n = 533) of the patients achieved the target calorie intake, and 81.65% (n = 307) of the 376 patients remaining in the intensive care unit achieved the target calorie intake at the end of one week. The risk of mortality decreased with increasing upper mid-arm circumference and triceps skin fold thickness Z-score (OR = 0.871/0.894; p = 0.027/0.024). The risk of mortality was 2.723 times higher in patients who did not achieve the target calorie intake at first 48 h (p = 0.006) and the risk was 3.829 times higher in patients who did not achieve the target calorie intake at the end of one week (p = 0.001). The risk of mortality decreased with increasing triceps skin fold thickness Z-score (OR = 0.894; p = 0.024).ConclusionTimely and appropriate nutritional support in critically ill patients favorably affects the clinical course. The results of the present study suggest that mortality rate is higher in patients who fail to achieve the target calorie intake at first 48 h and day seven of admission to the intensive care unit. The risk of mortality decreases with increasing triceps skin fold thickness Z-score

Azomethine groups containing of new group monomers enzymatic oxidative polymerization

Bu çalışmada iki farklı azometin fenol türevleri yapılarından p-toluidin ve 2-hidroksibenzaldehitten 2-[(p-tolimino)metil]fenol sentezlenmiştir. Sentezlenen 2-[(p-tolimino)metil]fenol H2O2 oksidantı varlığında farklı çözücü (aseton, metenol, etanol, DMF, 1,4 -dioksan ve THF) ve farklı pH tamponlarında(3, 4, 5, 6, 7 ve 8) enzimatik oksidatif polikondenzasyon reaksiyonları ile P-[2-(p-tolimino)metil]fenol sentezlendi. Elde edilen ürünlerin karakterizasyonları FT-IR, UV-Vis, !H-NMR, 13C-NMR, TGA/DTA, GPC ve elektriksel iletkenlik analiz yöntemleri ile yapıldı.In this study enzymatic oxidative polymerization (EOP) the reaction of two different types of azomethine phenol derivates p-toluidine and 2-hydoxybenzaldehyde was investigated different solution (acetone, methanol, ethanol, DMF, 1,4- dioxane and THF) and different pH buffers (pH 3, 4, 5, 6, 7 and 8) in the presence of H2O2 as the oxidants by changing parameters. Additionally the structure obtained in optimum conditions in different reaction temperature conditions were investigated. Characterizaton studies of products were carried out by FT-IR, UV-Vis, 1H-NMR, TGA/DTA ve GPC spectroscopic techniques

HOW DO THE PRESCHOOL AGE CHILDREN PERCIEVE THE GEOMETRY CONCEPTS WHICH ARE LEARNT?

Bu araştırmanın amacı, okul öncesi çağındaki çocukların temel geometrik şekilleri tanımalarını, şekilleri bir birinden ayırt ederken kullandıkları kavramları ve geometrik şekilleri nasıl algıladıklarını belirlemektir. Araştırmada nitel araştırma yöntemlerinden biri olan içerik analizi kullanılmıştır. Araştırmanın katılımcıları, Ankara'nın merkez ilçelerinden biri olan Keçiören ilçe milli eğitim müdürlüğüne bağlı bir devlet ilköğretim okulunun okul öncesi kademesindeki 4-6 yaş grubundaki 25 çocuktan oluşmaktadır. Çalışmanın uygulaması 20082009 öğretim yılında gerçekleştirilmiştir. Araştırmanın verileri görüşme ve yazılı dokümanlar yoluyla elde edilmiştir. Çalışma sırasında her çocuğa sırasıyla yatay çizgi, dikey çizgi, eğri çizgi, kenar, köşe,kare, dikdörtgen, üçgen ve daire tanıma testleri verilmiş ve çocuklardan testlerde bulunan şekilleri sınıflandırmaları istenmiştir. Her test bitiminde çocuklara yaptıkları sınıflandırmaları nedenleri sorulmuştur. Araştırmanın bulguları ışığında okul öncesinde öğretilen geometri kavramlarını öğrenmelerin nasıl gerçekleştiği ve bu geometri kavramlarını nasıl algıladıkları ile ilgili olarak araştırmanın alt problemlerini içeren sonuçlar ve öneriler verilmiştir. Araştırma sonucunda okul öncesi çağındaki çocukların araştırmada kullanılan geometri kavramlarını görsel algılamada problem yaşamamalarına rağmen tanımlarını sözelleştirmede zorlandıkları saptanmıştır. Geometrik şekillerden birbirine benzer özellik taşıyanları ilişkilendirip, ayırt etmekte güçlük çektikleri; şekillerin tipik örneklerini tanımada oldukça başarılı olmalarına karşın, tipik örneklerin basıklık, çarpıklık, konum ve boyutu ya da kenar özellikleri değiştirildiğinde şekilleri tanımada zorluk yaşadıkları görülmüştür.The aim of the study is to describe how the preschool age children percieve and recognize the geometrical forms and concepts which are used to distinguish the forms from each other. In this study the content analysis, one of the qualiative research methods, was used. The participants of the research consist of 25 children who were at the age of 4-6 from an infant school of a primary school of Keçiören Education Dictorate, located in one of the central Districts of Ankara. This study was performed in 2008-2009 Education Year. The data of the study were collected by negotiations and written documents. During the study, each child was successively given the diagnostic tests of horizontal line, vertical line, curve line, margin, corner square, rectangle, triangle and circle geaometrical forms; and they were asked to classify the forms shown on the diagnostic tests. In the lights of the research findins, suggestions and conclusions which include the sub-problems of the research related to how the children percieve and learn the geometrical concepts that are shown were stated. According to the research findings, it has been revealed that the research group particants, who were at preschool age in the infant school, have significant difficulties in distinguishing and associating the geometrical concepts of the geometrical forms shown; altough they were significantly successful at recognizing the typical examples of the geometrical forms, they have significant difficulties in recognizing and distinguishing the geometrical forms when their typical eccentricity, screwness, and the dimensions were changed

Horseradish peroxidase-catalyzed polymerization of ortho-imino-phenol: Synthesis, characterization, thermal stability and electrochemical properties

WOS: 000414214000012Enzymatic polymerization of phenols has been investigated extensively over the last decades. However, involving imine functional group in the side chain of an oligophenol and its effect on polymerization is poorly understood. Therefore, the influence of the imine functionality in the side chain of oligophenol for enzymatic polymerization is explored in this work. Ortho-imine substituted phenol, (E)-2-((p-tolylimino) methyl) phenol (PTIMP), was enzymatically polymerized using horseradish peroxidase (HRP) enzyme in aqueous organic solvents and hydrogen peroxide (H2O2) as an oxidant. Different parameters (solvent system, pH and reaction temperature) on polymerization were investigated. EtOH/pH 6.0 buffer (50: 50 vol.%) at 25 degrees C in 24 h under air was found to be the optimum polymerization condition with 65% of yield and Mn = 6100 g/mol (DP approximate to 29, PDI = 1.09). Polymerization of PTIMP in the presence of HRP enzyme catalyst leads to the formation of an oligophenol containing phenylene and oxyphenylene repeat units. The resulting oligophenol is soluble in most of the organic solvents. Characterization of oligo(PTIMP) was achieved by NMR, UV-Vis, CV, FT-IR spectroscopy and thermogravimetric analysis. (C) 2017 King Saud University. Production and hosting by Elsevier B. V. This is an open access article under the CC BY-NC-ND license.scientific research fund of Erciyes University - Turkey [FBA-2016-6611]This research was supported by scientific research fund of Erciyes University - Turkey (FBA-2016-6611). We would also like to thank retired Prof. Dr. Huseyin Yuruk for sharing his valuable comments with us during the research

An adult case of celiac sprue triggered after an ileal resection for perforated Meckel’s diverticulum

Celiac disease can be triggered by upper abdominal surgery, such as vagotomy, oesophagectomy, pancreaticoduodenectomy, and gastrojejunal anastomosis. Here we report a case of a 24 year-old woman who developed celiac disease after an ileal resection for perforated Meckel’s diverticula. This is the first reported celiac case that has been triggered, not by upper abdominal surgery, but after ileal resection for Meckel’s diverticula

Hand eczema, wet work exposure, and quality of life in health care workers in Denmark during the COVID-19 pandemic

BACKGROUND: The focus on hand hygiene during the pandemic has been reported to increase the hand eczema (HE) prevalence in healthcare workers (HCWs), however, detailed prospective data is missing. Objectives to evaluate changes in HE prevalence, exposures, and health-related quality of life (HR-QoL) among HCWs during the pandemic. METHODS: In this prospective cohort study, HCWs employed at hospitals in Copenhagen responded to a digital questionnaire at the beginning of the pandemic and again 10 months later. RESULTS: Seven-hundred-and-ninety-five HCWs responded to both questionnaires (83.4% females). The calculated one-year HE prevalence decreased from 16.0% at baseline to 13.0% at follow-up. Number of hand washings decreased significantly, while use of alcohol-based hand rubs (ABHR) on wet skin increased significantly. In a logistic regression model, increased use of ABHR on wet skin was associated with HE at follow-up (OR 1.78, 95%CI [1.11-2.87]). HR-QoL worsened slightly at follow-up, with HE severity and frequent flares being risk factors for a reduced HR-QoL. LIMITATIONS: Sample size CONCLUSION: In contrast to previous studies undertaken during the pandemic, we found a relatively low and stable HE prevalence. Our findings suggest that the interaction between changed exposures and HE is complex and cannot be linked to a single factor