TURKISH ADAPTATION OF STUDY-LEISURE CONFLICT SCALE, ITS VALIDITY AND RELIABILITY

This study aimed to adapt to Turkish the measurement of work-leisure conflict developed by Tsaur et al. (2012) to measure work-leisure conflict and to present the causes and dimensions of the conflict and to develop a new study-leisure conflict scale for university students based on the items of this scale and to undertake reliability and validity studies for the new measure. A total of 306 students took part in the study. First of all, “Measurement of Work-Leisure”, the foundation for this study, was translated into Turkish in order to ensure linguistic equivalence. Validity was investigated by using explanatory and confirmatory factor analyses. Reliability was calculated by utilizing Cronbach Alpha internal consistency coefficient, split halves method and Guttman reliability coefficient. Statistical results obtained from the study show that the adapted Turkish version of the scale was a valid and reliable measurement instrument.  Article visualizations

Lisans ogrencilerinin muhasebeye giris dersine yonelik algilamalarinin belirlenmesi

The purpose of this study is determining differences at the beginning and end of semester perceptions of students who take first time accounting courses. The reason for doing the research is providing recommendations for enhancing success at accounting courses. The research was done first grade students of business administration and economics departments of Akdeniz University Faculty of Economics and Administrative Sciences. For getting the aim a survey is used two times at the beginning and end of period. With the consequences of 164 surveys evaluations, excluding some of the dimensions of accounting courses, the perceptions about accounting courses at the beginning are more negative than the perceptions at the end of period.peer-reviewe

Duran varliklarin TFRS 5 cercevesinde degerlendirilmesi ve BIST (Borsa Istanbul) 30 endeksinde yer alan firmalarin TFRS 5 uyarinca satis amacli elde tutulan duran varliklarin siniflandirilmasina yonelik olarak incelenmesi

Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluation?”. This question concerns not only accounting educators but also pedagogues. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of researches which located in literature.peer-reviewe

Finding Order in Chaos: A Novel Data Augmentation Method for Time Series in Contrastive Learning

The success of contrastive learning is well known to be dependent on data augmentation. Although the degree of data augmentations has been well controlled by utilizing pre-defined techniques in some domains like vision, time-series data augmentation is less explored and remains a challenging problem due to the complexity of the data generation mechanism, such as the intricate mechanism involved in the cardiovascular system. Moreover, there is no widely recognized and general time-series augmentation method that can be applied across different tasks. In this paper, we propose a novel data augmentation method for quasi-periodic time-series tasks that aims to connect intra-class samples together, and thereby find order in the latent space. Our method builds upon the well-known mixup technique by incorporating a novel approach that accounts for the periodic nature of non-stationary time-series. Also, by controlling the degree of chaos created by data augmentation, our method leads to improved feature representations and performance on downstream tasks. We evaluate our proposed method on three time-series tasks, including heart rate estimation, human activity recognition, and cardiovascular disease detection. Extensive experiments against state-of-the-art methods show that the proposed approach outperforms prior works on optimal data generation and known data augmentation techniques in the three tasks, reflecting the effectiveness of the presented method. Source code: https://github.com/eth-siplab/Finding_Order_in_ChaosComment: To be published in the Proceedings of NeurIPS 202

Ürün karması kararları açısından geleneksel maliyet muhasebesi yöntemleri ile kısıtlar teorisinin karşılaştırılması

This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.Bu çalışma, en uygun ürün karması kararlarının alımında geleneksel muhasebe sistemine kıyasla kısıtlar teorisinin önemini sergilemektedir. Bu amaçla, ürün karması kararlarının belirlenmesinde bir kimya işletmesinde uygulama yapılmış ve bu ürün karması kararlarının karlılığı nasıl etkilediği; kısıtlar teorisinin süreç katkı muhasebesi yaklaşımının, değişken maliyet yönteminin katkı payı ile tam maliyet yönteminin birim kar yaklaşımlarıyla karşılaştırılması yöntemi ile detaylı bir şekilde incelenmiştir

Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions

Bu çalışma, en uygun ürün karması kararlarının alımında geleneksel muhasebe sistemine kıyasla kısıtlar teorisinin önemini sergilemektedir. Bu amaçla, ürün karması kararlarının belirlenmesinde bir kimya işletmesinde uygulama yapılmış ve bu ürün karması kararlarının karlılığı nasıl etkilediği; kısıtlar teorisinin süreç katkı muhasebesi yaklaşımının, değişken maliyet yönteminin katkı payı ile tam maliyet yönteminin birim kar yaklaşımlarıyla karşılaştırılması yöntemi ile detaylı bir şekilde incelenmiştir.This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively

An Examination of Intellectual Capital in the Accommodation Sector of Antalya Region, Turkey

This study uses survey research to examine the nature and role of intellectual capital in the lodging or accommodation sector of the Antalya Region, Turkey. At the onset, The concept of intellectual capital is discussed in detail. Thereafter, survey research data from 5-star hotels and first class holiday villages in Antalya, a region that hosts over 30% of Turkey’s lodging firms, were examined. As such the nature and importance of intellectual capital for wealth creation in the lodging or accommodation sector is better understood

BeliefPPG: Uncertainty-aware Heart Rate Estimation from PPG signals via Belief Propagation

We present a novel learning-based method that achieves state-of-the-art performance on several heart rate estimation benchmarks extracted from photoplethysmography signals (PPG). We consider the evolution of the heart rate in the context of a discrete-time stochastic process that we represent as a hidden Markov model. We derive a distribution over possible heart rate values for a given PPG signal window through a trained neural network. Using belief propagation, we incorporate the statistical distribution of heart rate changes to refine these estimates in a temporal context. From this, we obtain a quantized probability distribution over the range of possible heart rate values that captures a meaningful and well-calibrated estimate of the inherent predictive uncertainty. We show the robustness of our method on eight public datasets with three different cross-validation experiments.Comment: Conference on Uncertainty in Artificial Intelligence (UAI) 2023. The first two authors contributed equall

Expectation of Accounting Professionals From Accounting Education: An Antalya Research

AbstractFeedback from the sectors about the efficiency of accounting education is very important for accounting educators and academicians. This kind of feedback enables to include the issues into the curriculum that are needed by the business. So the feedbacks from accounting professionals about the efficiency of the accounting courses in faculties, if they are attuned to practice and the courses that should be included in the curriculum are also important for the quality and future of the accounting education. The aim of this study is to present the opinions and expectations of certified public accountants operate in Antalya and registered in chamber of public accountants of Antalya about the current situation of the accounting education in universities. A likert type survey is prepared and the results of the survey are analyzed in SPSS package program and results are discussed. Results show that, accountants think that students don’ graduate with sufficient accounting knowledge. Accounting lessons aren’ sufficient to meet the needs of companies and to understand the accounting procedures and financial structures of the companies. Recommendations according to the results will be useful for the development of the accounting education