Konaklama isletmelerinde etkin bir ic kontrol sisteminin tesisi baglaminda muhasebe sistem organizasyonu : bir vaka analizi

Today, tourism sector makes a significant contribution to gross national product and employment by growing rapidly. In spite of rapid growth, the number of the hotels that pass into other hands in the sector indicates the fact that there are some problems in the sector. One of the issues that should be discussed in solution of these problems is internal control systems. The importance of accounting systems cannot be ignored in the formation of effective internal systems. From this point of view, in this study, a company's accounting system that operates in accommodation business has been analyzed in the terms of objective organization, staff, software, hardware, reports and external factors in the context of forming an effective internal control system. The current state was compared with the information in the literature and the existence of various problems was determined. Suggestions have been made for the solution.peer-reviewe

Asynchronous replication of metadata across multi-master servers in distributed data storage systems

In recent years, scientific applications have become increasingly data intensive. The increase in the size of data generated by scientific applications necessitates collaboration and sharing data among the nation\u27s education and research institutions. To address this, distributed storage systems spanning multiple institutions over wide area networks have been developed. One of the important features of distributed storage systems is providing global unified name space across all participating institutions, which enables easy data sharing without the knowledge of actual physical location of data. This feature depends on the ``location metadata\u27\u27 of all data sets in the system being available to all participating institutions. This introduces new challenges. In this thesis, we study different metadata server layouts in terms of high availability, scalability and performance. A central metadata server is a single point of failure leading to low availability. Ensuring high availability requires replication of metadata servers. A synchronously replicated metadata servers layout introduces synchronization overhead which degrades the performance of data operations. We propose an asynchronously replicated multi-master metadata servers layout which ensures high availability, scalability and provides better performance. We discuss the implications of asynchronously replicated multi-master metadata servers on metadata consistency and conflict resolution. Further, we design and implement our own asynchronous multi-master replication tool, deploy it in the state-wide distributed data storage system called PetaShare, and compare performance of all three metadata server layouts: central metadata server, synchronously replicated multi-master metadata servers and asynchronously replicated multi-master metadata servers

Joint cell loading and scheduling approach to cellular manufacturing systems

Cataloged from PDF version of article.A hierarchical multi-objective heuristic algorithm and pricing mechanism are developed to first determine the cell loading decisions, and then lot sizes for each item and to obtain a sequence of items comprising the group technology families to be processed at each manufacturing cell that minimise the setup, inventory holding, overtime and tardiness costs simultaneously. The linkage between the different levels is achieved using the proposed pricing mechanism through a set of dual variables associated with the resource and inventory balance constraints, and the feasibility status feedback information is passed between the levels to ensure internally consistent decisions. The computational results indicate that the proposed algorithm is very efficient in finding a compromise solution for a set of randomly generated problems compared with a set of competing algorithms. © 2011 Taylor & Francis