The possible impacts of Tas/ Tfrs applications on ratio analysis

Küreselleşme ile birlikte uluslararası düzeyde işletme karşılaştırmaları ve işletme değerlemesi önemli bir konu haline gelmiştir. Fakat ülkelerin farklı muhasebe sistemlerine sahip olmaları işletmelerin karşılaştırılmalarında ve analizlerinde sorunlara yol açmaktadır. Bundan dolayı birçok ülke ortak bir dil arayışı amacıyla Uluslararası Muhasebe Standartları (UMS) /Uluslararası Finansal Raporlama Standartlarını (UFRS) benimsemiştir. Bu çalışma ile Türkiyede de Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal Raporlama Standartları (TFRS) adı ile belirli ölçüde uygulanmaya başlayan bu standartların oran analizine olan muhtemel etkileri incelenmektedir. TMS/TFRS uygulamalarının mali tablolar üzerinde kesin etkilerinin olmasına rağmen bunun finansal oranlar üzerindeki etkisi işletmeden işletmeye ve dönem içerisindeki faaliyetlere göre farklılıklar gösterebilir. Bu nedenle, oran analizinde önemli olan aynı muhasebe politikalarına ve standartlara göre hazırlanmış işletme mali tablolarının kullanılarak hazırlanmış olan oranların karşılaştırılmasıdır. Bu çalışma ile TMS/TFRS uygulamalarının mali tablolar ve dolayısı ile oran analizleri üzerindeki etkilerinin or taya konması amaçlanmaktadır. Bu doğrultuda özellikle TMS/TFRSye geçiş sonucu değişiklik gösteren hesaplar ve bunun oran analizine olan etkileri örnekler yardımıyla açıklanmaktadır.Comparisons and valuations of firms at an international level have become an important subject along with globalization. However having different accounting systems o f countries causes troubles in comparisons and analysis of firms. Therefore, many countries adopted International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS) for the purpose of seeking a common language in accounting. In this study, the possible impacts of these standards which are partially used with the name of Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) in Turkey,on ratio analysis is examined. Although there are certain impacts o f TAS/TFRS applications on financial statements, the impact of these on financial ratios can be different according to firms and activities in the period. Therefore, the important issue in ratio analysis is to compare ratios obtained from financial statements which are prepared with using the same accounting policies and standards. In this study, we aim to present the effects of TAS/TFRS applications on financial statements and accordingly ratio analysis. For this purpose, some accounts changed with TAS/TFRS and the impacts of this on ratio analysis are explained by examples

A novel GNSS repeater architecture for indoor positioning systems in ISM band

For indoor positioning using customary Global Navigation Satellite Systems (GNSS) receivers, the use of GNSS repeaters can be considered. However, regulations and provisions limit the use of GNSSrepeaters. In order to circumvent these limitations, we propose a novel repeater architecture that transmits the Global Positioning System (GPS)signals in433 MHz ISM bandby frequency down-conversion.In addition,areceiver front end is proposed to upconvert GPS signals back to 1575.42 MHz, which allows any off-the-shelf GPS receiver to be used for indoor positioning.Measurement results with the RF hardware show that when the GPS signals are down-converted and then upconverted back to its original frequency, GPS signal fidelity and positioning accuracy are preserved

Restructuring Of University Revolving Funds Within The Scope Of Public Financial Management: A Model Suggestion

Döner sermaye işletmelerinin yeniden yapılandırılması ile ilgili birçok değişiklik yapılmakta, fakat bir bütün olarak ele alınamadığından her değişiklikten sonra bir başka noktada aksaklıklar ortaya çıkmaktadır. Döner sermaye işletmelerinin yeniden yapılandırma çalışmaları genellikle mali işleyişle ilgili yapılandırmayı kapsamıştır. Döner sermayelerin idari yapılandırılması ve işleyişi ile ilgili hantallığı ortadan kaldırabilecek bir çalışma yapılmamıştır. Ancak 2003 yılında yasallaşan ve 2006 yılında yürürlüğe giren 5018 Sayılı Kamu Mali Yönetim ve Kontrol Kanunu ile yeni kavramlar getirilmiş ve tanımlamalar yapılmıştır. Bu yasa kapsamında döner sermayelerin yapılandırma çalışmaları devam etmektedir. Söz konusu çalışmalar ışığında 2547 sayılı Yükseköğretim Kanunun döner sermaye ile ilgili maddelerinin 5018 sayılı kanunla uyumlaştırılması gerekmektedir. Bunun yanı sıra üniversite döner sermaye işletmelerinin yönetim, örgüt yapısı ve işleyişi yetki sorumluluk paradigmasında yapılandırılmalıdır. Ayrıca, üniversite döner sermaye işletmelerinin mevcut durumunun yapılandırma ile iyileştirilmesine gidilebilir veya yeni bir model olarak sermaye şirketi hüviyetine kavuşturulabilir.Several changes have been made about restructuring of revolving fund companies. However, since these changes were not taken into consideration as a whole, after each revision, some problems in a different issue occurred. Generally, restructuring efforts of revolving funds have covered revision about financial process. Any attempts to eliminate the clumsiness about administrative structuring and functioning of revolving funds have not been done. But, with Public Financial Management and Control Law no. 5018 which was enacted in 2003 and came into effect in 2006, new concepts were introduced and definitions were done. Structuring works of revolving funds within the context of this law are in progress. In the light of these configurations, the articles of Higher Education Law no. 2547 related with revolving fund should be harmonized with the law no. 5018. In addition to this, administrative, organizational structure and functioning of university revolving funds must be structured in authority and responsibility paradigm. Besides, current situation of university revolving funds may be recovered through structuring or revolving funds can be converted to equity company

Microstrip patch antenna for RFID applications

UHF band microstrip patch antenna for RFID reader with a center frequency of 867 MHz, as specified in Gen2 protocol European standards, is designed. Patch antenna is printed on FR4 material with dielectric constant of 4.55 with dimensions of 10ÿ12cm, from measurements at 867 MHz S11 is observed to be - 22dB with an input impedance of 42,4¿

Indoor positioning system based on global positioning system signals with down- and up-converters in 433 MHz ISM band

In this paper, an indoor positioning system using Global Positioning System (GPS) signals in the 433 MHz Industrial Scientific Medical (ISM) band is proposed, and an experimental demonstration of how the proposed system operates under both line-of-sight and non-line-of-sight conditions on a building floor is presented. The proposed method is based on down-converting (DC) repeaters and an up-converting (UC) receiver. The down-conversion is deployed to avoid the restrictions on the use of Global Navigation Satellite Systems (GNSS) repeaters, to achieve higher output power, and to expose the GPS signals to lower path loss. The repeaters receive outdoor GPS signals at 1575.42 MHz (L1 band), down-convert them to the 433 MHz ISM band, then amplify and retransmit them to the indoor environment. The front end up-converter is combined with an off-the-shelf GPS receiver. When GPS signals at 433 MHz are received by the up-converting receiver, it then amplifies and up-converts these signals back to the L1 frequency. Subsequently, the off-the-shelf GPS receiver calculates the pseudo-ranges. The raw data are then sent from the receiver over a 2.4 GHz Wi-Fi link to a remote computer for data processing and indoor position estimation. Each repeater also has an attenuator to adjust its amplification level so that each repeater transmits almost equal signal levels in order to prevent jamming of the off-the-shelf GPS receiver. Experimental results demonstrate that the indoor position of a receiver can be found with sub-meter accuracy under both line-of-sight and non-line-of-sight conditions. The estimated position was found to be 54 and 98 cm away from the real position, while the 50% circular error probable (CEP) of the collected samples showed a radius of 3.3 and 4 m, respectively, for line-of-sight and non-line-of-sight cases

Design of an RFID-based manufacturing monitoring and analysis system

Radio Frequency Identification (RFID) technology has become an important driver in the production and logistics activities of today's information-based industries and economies. With the innovative developments in information and communication technologies, companies focus more on how these changes can be implemented and promoted in order to improve their value-added processes. This paper presents one such implementation approach for the monitoring and analysis of a discrete manufacturing environment using the RFID technology. Our aim is to bridge the gap between the physical flow of materials on the shop floor and manufacturing information and execution systems by allowing a rapid development and deployment of an RFID-based manufacturing automation solution