Consideration of Corporate Governance Principles in Borsa Istanbul Corresponding to Earnings Management Applications

This study tries to shed light to explain why Borsa Istanbul is exposed and motives behind earnings manipulation. Moreover, this paper highlights earnings management concept by reveling its motives, objectives, sanctions of Capital Market Board of Turkey and its implications. The outcomes of the study disclose that weak governance structures related to ownership structure of companies, weak internal control systems together with benefits of managers and pressure on management motivates earnings management manipulation. Furthermore, it provides an insight to low education level, small individual investor participants, and lack of intermediary and supportive firms as main reasons behind the manipulations in Borsa Istanbul. Keywords: Earnings management, manipulation, Borsa Istanbul (BIST

Actin-Related Proteins Regulate The Structure And Function Of The Rsc Chromatin-Remodeling Complex In An Rtt102-Dependent Manner

Chromatin remodeling complexes (remodelers) alter chromatin structure to regulate access to DNA. Remodelers belong to four families, but each are assembled around a catalytic subunit, featuring a conserved, DNA-dependent ATPase domain flanked by family-specific domains. These can intra-molecularly interact with the ATPase domain to regulate its function and can also recruit auxiliary subunits for additional regulation. Sth1, the catalytic subunit of the yeast SWI/SNF-family remodeler RSC, recruits a heterodimer of actin-related proteins (Arps) 7 and 9 through an N-terminal helicase/SANT-associated (HSA) domain. An additional auxiliary subunit, Rtt102, co-purifies with Arp7/9. In this dissertation, I sought to understand how Arp7/9 binding to the HSA domain of Sth1 regulates the structure and function of the central ATPase domain, and how this regulation is modulated by Rtt102. Using Isothermal Titration Calorimetry (ITC), Small angle X-ray scattering (SAXS) and X-ray crystallography. I discovered that Rtt102 binds with nanomolar affinity to stabilize a compact conformation of the Arp7/9 heterodimer, which is required for full binding to the HSA domain and formation of a stable complex with the ATPase domain. The crystal structure of the Rtt102-Arp7/9 complex reveals that ATP binds to Arp7 to help stabilize the compact conformation of Rtt102-Arp7/9 required for tight association with the HSA domain. To correlate these findings to remodeler function, I designed a novel biochemical assay to test for the effects of Arp7/9-binding on intramolecular interactions within Sth1. This approach revealed that two conserved sequences, Protrusion-1 (P1) within the ATPase domain and a region adjacent to the HSA domain known as the post-HSA (pHSA) domain, interact directly with each other. Binding of Arp7/9 to the HSA domain weakens this interaction in an Rtt102-dependent manner. Fluorescence anisotropy experiments further showed that the weakening of P1-pHSA interaction by Rtt102-Arp7/9 reduces the affinity of the ATPase domain for DNA. Taken together, Rtt102 thus emerges as an important factor that stabilizes Arp7/9, allowing it to modulate regulatory intra-molecular interactions within Sth1 and thereby control DNA binding to the ATPase domain. As such, this work establishes a novel molecular mechanism for regulation of the RSC remodeler

Kurumsal yonetim ile kar yonetimi arasindaki iliskinin yeniden degerlendirilmesi

This study aims to explain the association between corporate governance and earnings management by emphasizing the four main theories underlying corporate governance. Main focus of the paper is to take corporate governance practices as a monitoring mechanism to prevent opportunistic type of earnings management practices. While exhibiting substantial review from the world literature, the study provides an insight to the Turkish corporate governance awareness.peer-reviewe

Repeated Cross Sectional Analysis of Acuity of Turkish CPAs on the Adoption of IFRS for SMEs for Turkish SMEs

SMEs contribute commendably to the development of local economies around the world.  As for the Turkish economy, SMEs have significant boost since they take up well over 98% of all entities.  To this point, many countries have already adopted or intend to adopt IFRS for SMEs. With substantial shift towards adoption of IFRS globally, IFRS for SMEs attracted noteworthy attention by the Turkish SMEs and CPAs whether such proposed set of standards are essentially applicable to the Turkish SMEs.  The aim of this research is to evaluate the level of applicability of the IFRS for SMEs in Turkey, and their readiness to apply these standards. Cross-sectional analysis was used to compare the expert opinions of Turkish CPAs based on an earlier research conducted in 2008 and the later and recent research conducted in 2013. Keywords: IFRS for SMEs, international accounting standards, small and medium-sized enterprise

A Model for Developing and Assessing Community College Students' Conceptions of the Range, Interquartile Range, and Standard Deviation

Traditional curricular materials and pedagogical strategies have not been effective in developing conceptual understanding of statistics topics and statistical reasoning abilities of students. Much of the changes proposed by statistics education research and the reform movement over the past decade have supported efforts to transform teaching practices to include an emphasis on students' development of conceptual understanding rather than a focus on mechanical calculations (Chance & Garfield, 2002). In recent years, major research interest in the statistical understanding of students seemed to be focused on the measures of centers in distributions (Shaughnessy & Ciancetta, 2002).Despite some very recent research studies investigating conceptual understanding of variability among community college students in introductory statistics courses, there are still several unanswered questions regarding how we, as statistics educators, can help students develop conceptual understanding of measures of spread at the community college level (Budé, 2007; Slauson, 2008). The purpose of this study is to investigate students' conceptual understanding of measures of spread and provide learning experiences and environments to support students in developing conceptual understanding of measures of spread, as well as to assess community college students' conceptual understanding of measures of spread.In order to gain a broader and deeper insight into to my research questions, both quantitative and qualitative data were gathered, analyzed, and embedded in anaction research framework. The research focus was on investigating students' conceptual understanding of statistical measures of spread, and how students establish the connections between measures of spread and behavior of distributions of data sets.A detailed analysis of the students' responses is presented to reveal the range of students' conceptions. My findings suggest that, despite the very limited mathematical andstatistical backgrounds, this particular group of community college students exhibitedat least some pre-existing conceptions of measures of spread, on which we, as statistics educators, need to capitalize in order to help students develop their conceptions further. This particular result both reinforces and is reinforced by constructivist/student centered theories, and indicates the applicability of these theories to college statistics students

Being a mother and a revolutionary: experiences of motherhood among revolutionary women in 1970s-80s Turkey

This thesis aims to explore different meanings attached to being a “revolutionary mother” by women who identified as “revolutionaries” in the 1970s and 1980s. Based on a close analysis of in-depth, semi-structured oral history interviews with women who were both revolutionaries and mothers, as well as women who became mothers after the 1980 military coup, this research focuses on how motherhood narratives reconfigure the revolutionary narrative. Being a revolutionary and a mother has meant dealing with a gendered division of labor both at home and within revolutionary political organizations. This research aims to complicate the meanings of personal and political, public and private through the narratives of revolutionary mothers. The literature on motherhood and political activism has focused on either mothers’ peace politics, or women’s “entrance” into the public sphere through motherhood. The memories and struggles of women who identified as “revolutionaries” in the 1970s and 1980s have been either totally invisible or marginalized in public debates, as well as in the academic literature. Narratives of motherhood have constituted a significant layer of silence within this larger invisibility. Women who were mothers participated in revolutionary movements, or they became mothers during their years of political activism. This research seeks to fill a gap in the literature by analyzing the experiences, memories and contemporary reflections of women who were mothers and politically engaged revolutionaries in the 1970s and 1980s. This study argues that “revolutionary mothers” (re)constructed contested meanings of being a revolutionary and a mother, and shows how discussion of motherhood expands our understanding of revolutionary history in Turkey

Identification of virulence genes carried by bacteriophages obtained from clinically isolated methicillin-resistant Staphylococcus aureus

Bacteriophages play an important role in the pathogenicity of Staphylococcus aureus (S. aureus) either by carrying accessory virulence factors or several superantigens. Despite their importance, there are not many studies showing the actual distribution of the virulence genes carried by the prophages obtained from the clinically isolated Staphylococcus. In this study, we investigated prophages obtained from methicillin-resistant S. aureus (MRSA) strains isolated from hospital- and community-associated (HA-CA) infections for the virulence factors. In the study, 43 phages isolated from 48 MRSA were investigated for carrying toxin genes including the sak, eta, lukF-PV, sea, selp, sek, seg, seq chp, and scn virulence genes using polymerase chain reaction (PCR) and Southern blot. Restriction fragment length polymorphism was used to analyze phage genomes to investigate the relationship between the phage profiles and the toxin genes’ presence. MRSA strains isolated from HA infections tended to have higher prophage presence than the MRSA strains obtained from the CA infections (97% and 67%, respectively). The study showed that all the phages with the exception of one phage contained one or more virulence genes in their genomes with different combinations. The most common toxin genes found were sea (83%) followed by sek (77%) and seq (64%). The study indicates that prophages encode a significant proportion of MRSA virulence factors

Unusual explosive growth of a squamous cell carcinoma of the scalp after electrical burn injury and subsequent coverage by sequential free flap vascular connection – a case report

BACKGROUND: Squamous cell carcinomos may arise from chronic ulcerating wounds in scars, most commonly postburn scars. Tumour growth usually takes place over months to years. Localization on the scalp is a relatively rare condition. CASE PRESENTATION: This report presents the case of a 63-year-old man with chronic ulceration of a postburn scar of the scalp due to an electrical burn 58 years ago. Sudden tumour growth started within weeks and on presentation already had extended through the skull into frontal cortex. After radical tumour resection, defect was covered with a free radial forearm flap. Local recurrence occurred 6 weeks later. Subsequent wide excision including discard of the flap and preservation of the radial vessels was followed by transfer of a free latissimus dorsi muscle flap, using the radial vessels of the first flap as recipient vessels. The patient received radiotherapy post-operatively. There were no problems with flap survivals or wound healing. Due to rapidly growing recurrence the patient died 2 months later. CONCLUSION: Explosive SCC tumour growth might occur in post-burn scars after more than 50 years. As a treatment option the use of sequential free flap connections might serve in repeated extensive tumour resections, especially in the scalp region, where suitable donor vessels are often located in distance to the defect