Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma

Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting.peer-reviewe

Investigation of the Sense Responsibility and Lifestyles of Sport-Scientific Faculty Students

This study was conducted to determine the levels of perception of aphasia (alexithymia) and loneliness in university students. The model of the research is descriptive and cross-sectional. It was held between February 1 and May 31, 2017. Survey form was used as data collection tool in the research. The questionnaire consists of personal information consisting of 8 questions, Toronto Alexithymia (TAS) scale consisting of 26 questions and UCLA loneliness scale consisting of 20 questions. The Toronto Alexithymia scale (TAS) scale is a self-reported scale consisting of 26 questions and 4 subscales to scale the alexithymic characteristics of individuals. The scale was developed by Taylar and Bagby (1988), first used by Dereboy (1990) in the expertise thesis and adapted to Turkish by Varol (1998). Scale sub-dimensions and Cronbach's Alpha coefficients obtained in this study are given respectively. 0.752 for the imagination, 0,752 for the constraint sub-dimension in the case of dreams, 0,761 for the sub-dimension of difficulty in distinguishing and recognizing feelings and physical senses, 0,718 for the sub-dimension of recognizing, recognizing and talking about emotion, and cognitive structure sub- was found to be 0.784. The scale was developed by Russell and colleagues and reorganized by Russell et al. (1980). The Turkish reliability and validity study of the scale was conducted by Yaparel (1984). The scale is one-dimensional. In this study, Cronbach's Alpha coefficient for the UCLA scale was 0,782. The universe of the research is constituted by students from the Department of Teaching, Coaching Department, Management Department and Recreation Department of the Faculty of Sports Sciences of Fırat University in 2016-2017. The sample of the research consists of 350 students who are educated in these sections. A simple coincidental voluntary sampling method was used in the selection of the sample. In the reliability of the sample, sample size calculation formula prepared by Yazıcıoglu and Erdogan (2004) was used. The data were analyzed in the SPSS 16 packet program. In the analysis of the data, descriptive statistics, t test, anova test and correlation analysis were used

Natural coloration of wood material by red beetroot (Beta vulgaris) and determination color stability under UV exposure

This study is aimed to develop an eco-friendly wood stained extracted from beetroot (Beta vulgaris) and determine the color stability of this stain to UV light irradiation. Natural dyestuff were extracted from beetroot by ultrasonic-assisted method and prepared from aqueous solution with ferrous sulphate, aluminum sulphate, copper sulphate and vinegar mordant mixes. Scots pine (Pinus sylvestris), oriental beech (Fagus orientalis), oak (Quercus petraea) and walnut (Juglans regia) wood specimens were used for the study. After treatment with stain, wood specimens were exposed to UV irradiation for periods of 50, 100 and 150 hours. Results showed that the color change values for all wood specimens colored with beetroot extract had better performance compared to synthetic dye. Beetroot extracts may be used as an upper surface dyestuff for indoor application and toys. Therefore, alternative to synthetic dyes more economical and eco-friendly, wood paints may be developed

A necessary condition to keep in mind after blunt trauma: cardiac tamponade

Kardiyak travmalar torasik travmaların yaklaşık %1'ini oluşturmaktadır. Kardiyak yaralanmalar künt veya penetran yaralanmalar şeklinde karşımıza çıkabilir. Bu yaralanmalarda tanı ve tedavi süreci ne kadar hızlı olursa, mortalite de o kadar düşük olmaktadır. Bu hastalarda dikkatli fizik muayene ve gerekiyor ise ekokardiyografiden faydalanılarak kardiyak yaralanma tanısının erken koyulması ve cerrahi girişimin planlanması mortalite ve morbidite açısından önemlidir. Aynı zamanda farklı klinikler arasında hasta hakkında doğru bilgilendirme yapılarak hekimler arasında koordinasyon kurulması, buna göre gerekli hazırlıkların yapılarak cerrahiye giden süreçte vakit kaybının önlenmesi, hastanın hayatını kurtaran en önemli davranış olmuştur. Bu olgumuzda motorsiklet kazası sonucu acil servise kabul edilmiş ve kardiyak tamponat tanısı almış 22 yaşında erkek hastayı literature katkı sağlaması açısından sunduk.Cardiac injuries represent 1% of the thoracic traumas. Cardiac injuries can be presented as blunt or penetrating injuries. In these patients, most important factors in determining the mortality are diagnosis and treatment process. Patients with cardiac tamponade due to blunt trauma can benefit from careful physical and echocardiographic examination. In addition; communication between different centers, giving correct data about the patient, establishing coordination among physicians and making necessary preparations for surgery can prevent loss of time. In this case report we present a 22year-old male patient who was brought to emergency service after motorcycle accident and diagnosed with cardiac tamponade

Određivanje učinka tekućeg stakla (SiO2) na stabilnost boje drva obojenoga prirodnim bojama

In this exploratory study, the effect of liquid glass (SiO2) treatment on color stability of wood stained by natural dyes was investigated. Mixing liquid glass with natural dyes produced durable, natural, and protective wood stain as expected. For natural dyes, Licorice (Glycyrrhiza glabra L.), Indigo (lsatis tinctoria L.) and pomegranate skin (Punica granatum L.) were chosen and their extracts were mixed with liquid glass and applied to Scots pine (Pinus sylvestris L.), chestnut (Castanea sativa Mill.) and mahogany (Khaya Ivorensis A. Chev.) specimens using immersion method. Coated wood specimens were tested to evaluate the protection degree of liquid glass + natural stains against discoloration using cold check test. The treated wood specimens were exposed to cold check test for different conditions; 1 h 50 °C (± 5), 1 h laboratory conditions, and 1 h -20 °C (± 2), for 20 cycles. As a result, the liquid glass treatment produced better performance against color change. However, for general definition, liquid glass was not found precisely effective on color stability.U provedenom je istraživanju ispitan učinak tekućeg stakla (SiO2) na stabilnost boje drva obojenoga prirodnim bojama. Miješanjem tekućeg stakla s prirodnim bojama napravljen je trajni prirodni i zaštitni premaz za drvo, kako se i očekivalo. Za prirodne boje odabrani su sladić (Glycyrrhiza glabra L.), indigo (lsatis tinctoria L.) i šipak (Punica granatum L.), a njihovi su ekstrakti pomiješani s tekućim staklom i metodom uranjanja naneseni na uzorke drva običnoga bora (Pinus sylvestris L.), kestena (Castanea sativa Mill.) i mahagonija (Khaya Ivorensis A. Chev.). Na tako obrađenim uzorcima drva, primjenom testa hladne provjere, istražen je zaštitni utjecaj premaza od tekućeg stakla i prirodne boje na promjenu boje obrađenih uzoraka drva. Obrađeni su drvni uzorci bili izloženi testu hladne provjere u različitim uvjetima: 1 h pri 50±5 °C, 1 h pri laboratorijskim uvjetima i 1 h pri -20±2 °C u 20 ciklusa. Rezultati istraživanja pokazali su da je obrada tekućim staklom imala pozitivan učinak na zaštitu boje drvnih uzoraka obojenih prirodnim bojama, odnosno da nije došlo do promjene boje. Međutim, općenito se može zaključiti da rezultati istraživanja nisu dali uvjerljiv dokaz učinkovitosti tekućeg stakla na stabilnost boje obojenog drva

Whole Genome Sequencing of Turkish Genomes Reveals Functional Private Alleles and Impact of Genetic Interactions with Europe, Asia and Africa

Background Turkey is a crossroads of major population movements throughout history and has been a hotspot of cultural interactions. Several studies have investigated the complex population history of Turkey through a limited set of genetic markers. However, to date, there have been no studies to assess the genetic variation at the whole genome level using whole genome sequencing. Here, we present whole genome sequences of 16 Turkish individuals resequenced at high coverage (32 × -48×). Results We show that the genetic variation of the contemporary Turkish population clusters with South European populations, as expected, but also shows signatures of relatively recent contribution from ancestral East Asian populations. In addition, we document a significant enrichment of non-synonymous private alleles, consistent with recent observations in European populations. A number of variants associated with skin color and total cholesterol levels show frequency differentiation between the Turkish populations and European populations. Furthermore, we have analyzed the 17q21.31 inversion polymorphism region (MAPT locus) and found increased allele frequency of 31.25% for H1/H2 inversion polymorphism when compared to European populations that show about 25% of allele frequency. Conclusion This study provides the first map of common genetic variation from 16 western Asian individuals and thus helps fill an important geographical gap in analyzing natural human variation and human migration. Our data will help develop population-specific experimental designs for studies investigating disease associations and demographic history in Turkey

A brief body scan mindfulness practice has no positive effect on the recovery of heart rate variability and cognitive tasks in female professional basketball players

IntroductionIn this study, we examined the acute effects of a short video-based body scan mindfulness practice on the heart rate variability (HRV) and cognitive performance of professional female basketball players after the first half of a simulated basketball game.MethodsIn this crossover randomized controlled trial, nine professional athletes completed a physical loading protocol on two separate days. The protocol consisted of a 10-min Yo-Yo Intermittent Recovery Test Level 1 in the first quarter, followed by a 10-min basketball game in the second quarter. Immediately afterward, they were asked to engage in a 10-min mindfulness practice or watch a 10-min nature-based documentary as a type of mental intervention. Their HRV, Rating of Perceived Exertion (RPE), National Aeronautics and Space Administration Task Load Index 2 (NASA TLX-2), and Go/No-Go test scores were recorded immediately before and after the physical loading and after the mental intervention.ResultsThe physical demand, effort, and frustration level subscales of the NASA TLX-2 and the RPE scores were found to be significantly higher after the physical loading, and they returned to the baseline level after both types of mental intervention. The Go/No-Go test scores did not differ depending on the measurement time. All time- and frequency-domain heart rate variability parameters, except the low-to-high frequency ratio, were found to be significantly high immediately after the physical loading protocol. However, these parameters returned to their initial levels after both types of mental intervention.DiscussionCompleting the tests involved in the study protocol successfully induced physical fatigue, as evidenced by consistent measurement tools, but the one-time and short-term mindfulness practice had no additional benefits for the recovery of heart rate variability, cognitive tasks, or subjective assessment methods, such as RPE and NASA TLX-2, in basketball players with no previous experience of mindfulness practice

Prevalence of metabolic syndrome-related disorders in a large adult population in Turkey

BACKGROUND: There are few existing large population studies on the epidemiology of metabolic syndrome-related disorders of Turkey. The purpose of this study was to assess the prevalence of metabolic syndrome-related disorders in the Turkish adult population, to address sex, age, educational and geographical differences, and to examine blood pressure, body mass index, fasting blood glucose and serum lipids in Turkey. METHODS: This study was executed under the population study "The Healthy Nutrition for Healthy Heart Study" conducted between December 2000 and December 2002 by the Health Ministry of Turkey. Overall, 15,468 Caucasian inhabitants aged over 30 were recruited in 14 centers in the seven main different regions of Turkey. The data were analyzed with the Students' t, ANOVA or Chi-Square tests. RESULTS: Overall, more than one-third (35.08 %) of the participants was obese. The hypertensive people ratio in the population was 13.66 %, while these ratios for DM and metabolic syndrome were 4.16 % and 17.91 %, respectively. The prevalence of hypertension, metabolic syndrome and obesity were higher in females than males, whereas diabetes mellitus was higher in males than females. The prevalence of metabolic syndrome and related disorders were found to be significantly different across educational attainments for both men and women. The prevalence of hypertension increased with age, while it was remarkable that in the age group of 60–69 years, prevalence of diabetes mellitus and metabolic syndrome reached a peak value and than decreased. For obesity, the peak prevalence occurred in the 50–59 year old group. The prevalence of metabolic syndrome and related disorders were found to be significantly different according to geographical region. CONCLUSION: In conclusion, high prevalence of obesity and metabolic syndrome, particularly among women, is one of the major public health problems in Turkey. Interestingly, obesity prevalence is relatively high, but the prevalence of hypertension and hypercholesterolemia is relatively low in Turkish people. Future studies may focus on elucidating the reasons behind this controversy. Our findings may be helpful in formulating public health policy and prevention strategies on future health in Turkey