The Impact of the Board of Directors’ Size on the Bank’s Performance: Evidence from Turkey

The present study investigates the impact of board of directors’ size on bank performance on a sample of 12 banks’ data that were involved in the Istanbul Stock Exchange (ISE) over the period 2005-2010. We mostly used the methods of regression and correlation in conducting the analyses of the research. The findings of the conducted analyses show negative and statistically significant results between such accounting-based performance indicators as Return on Assets (ROA) along with Return on Equity (ROE) and the banks’ board of directors’ size. The research also reveals the evidence of negative and statistically non-significant results between Tobin's Q as a market-based performance indicator and boards’ size. At the same time the research identifies positive relationship between ROA and ROE with banks’ "Free Float Ratio”, whereas on the contrary, the relationship between ROA and ROE with "Number of Employees per Branch and Risk" is negative. Keywords: Boards of Directors’ size, Bank’s Performance, Corporate Governance, Turkey

Yatirim tercihlerinin demografik ozelliklere bagli olarak degismesi : Turkiye'deki banka calisanlari uzerine bir uygulama

The purpose of the present study is to determine how and in which direction individual investors are affected by psycho-social factors in their financial decisions. In other words, this study analyses how investors' personalities and demographic features relate to their investment decisions and risk perceptions. In this scope, we used a questionnaire filled out by 268 banking employee working in the banks operating in the provinces of Hatay, Kocaeli, Denizli, Eskişehir, Aydın, and Mersin. The results of the analysis were found to vary according to the demographic characteristics of the preferred investment.peer-reviewe

ENVIRONMENT OF ACCOUTING SCIENCE: A COMPARATIVE BETWEEN ANGLO-SAXON AND CONTINENT EUROPE

In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems are analyzed with specifying environment of accounting science. Two most effective environmental factors are determined as a conclusion of intuitive analysis. Those are international relations and financial resources.Accounting Science, Anglo-Saxon Accounting, Continent Europe Accounting, Accounting Environment.

Renal Artery Stenosis Presenting with Resistant Hypertension in Children and Adolescents: A Report of Five Cases

We aimed to present five patients presenting with hypertension and diagnosed as renal artery stenosis. Five patients with renal artery stenosis were studied retrospectively. Two of our cases were diagnosed as fibromuscular dysplasia, other cases were diagnosed as Takayasu arteritis and Moyamoya disease, and one of them had congenital vascular abnormality. Renovascular hypertension is one of the most important causes of secondary hypertension in children, and renal artery stenosis constitutes a significant proportion of renovascular disease. We must consider renal artery stenosis in children presenting with resistant hypertension

Effects of xylazine, medetomidine, detomidine, and diazepam on sedation, heart and respiratory rates, and cloacal temperature in rock partridges (Alectoris graeca)

In this study, heart and respiratory rates, cloacal temperature, and quality of sedation were evaluated before (0 min) and after (10, 20, and 30 min) i.m. administration of xylazine (10 mg/kg; n = 7), medetomidine (75 mu l; n = 6), detomidine (0.3 mg/kg; n = 6), or diazepam (6 mg/kg; n = 7) in rock partridges (Alectoris graeca). All partridges recovered from sedation without any disturbance. Xylazine and diazepam administration did not induce significant changes in heart rate, which did decrease significantly after medetomidine and detomidine administration (P < 0.001). Mean respiratory rate was decreased dramatically at 20 and 30 min after xylazine (P < 0.001) and medetomidine (P < 0.005) administration, and at all stages of sedation after detomidine injection (P < 0.001), whereas there was not any significant change after diazepam injection. In all groups, cloacal temperature measured at 10, 20, and 30 min tended to decrease compared with baseline values. Sedative effects of the drugs started within 2.1 +/- 0.2 min for detomidine, 2.6 +/- 0.4 min for diazepam, 3.1 +/- 0.4 min for xylazine, and 4.8 +/- 0.8 min for medetomidine application. There was an extreme variability in time to recovery for each drug: 205 +/- 22.2 min for xylazine, 95 +/- 12.2 min for medetomidine, 260 +/- 17.6 min for detomidine, and 149 +/- 8.3 min for diazepam. In conclusion, xylazine, medetomidine, detomidine, and diazepam produced sedation, which could permit some clinical procedures such as handling and radiographic examination of partridges to occur. Of the four drugs, xylazine produced stronger and more efficient sedation compared to the others, which could permit only minor procedures to be performed. However, depending on the drug used, monitoring of heart and respiratory rates and cloacal temperature might be required