Analysis of Down-Hole Temperature Response to Determine Flow Rates in Producing Zones

Imperial Users onl

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest

On the dynamics of the recursive sequence

αxn−1 ∗ xn+1 = β+γ t∑ x k=

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

IFRS (International Financial Reporting Standards) suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest

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

Restoration of The Bedesten in Trabzon

Trabzon kenti, Asya’ya uzanan üçüncü kervan yolunun başlangıcında bulunması nedeniyle önemli ticaret yapılarına sahiptir. Trabzon Bedesteni de bu yapılardan biridir. Değerli ticaret mallarının alınıp satıldığı, yangın ve yağmalardan korunduğu Trabzon Bedesteni’nin, 15. yüzyıl sonlarında Osmanlılar tarafından yapıldığı görüşü ağırlık kazanmaktadır. Zamanla özgün işlevini kaybeden bedesten kullanım dışı kalmasıyla birlikte yapısal bozulmalara uğramış ve yıkılmaya yüz tutmuştur. Doksanlı yılların sonlarına gelindiğinde Trabzon’un önemli kültür varlığı olarak korunması gereken yapının farklı bir işlevle yeniden kullanılması gündeme gelmiştir. Bu amaçla Trabzon İl Özel İdare Müdürlüğü mülkiyetindeki yapı için, Karadeniz Teknik Üniversitesi ve Valilik işbirliği ile makalenin yazarlarının da içinde bulunduğu bir çalışma grubu tarafından hazırlanan restorasyon projesi, Trabzon Kültür ve Tabiat Varlıklarını Koruma Kurulu tarafından 29.01.1999 gün 3373 sayılı karar ile onaylanmıştır. Restorasyon projesinin uygulanmasıyla bedesten, Trabzon’un sosyal ve ticari yaşamına yeniden kazandırılmıştır. Yapılan çalışma, Trabzon Bedesteni’nin tarihsel geçmişini ve yapısal özelliklerini tanıtarak, rölöve çalışmaları ile restorasyon aşamasında gerçekleştirilen yeniden yapım ve iyileştirme uygulamalarını içermektedir.Trabzon has had important commercial buildings since it has taken place at the beginning of the third caravan route through Asia. The Bedesten in Trabzon is one of these constructions. It is commonly thought that the Bedesten as the central building of the commercial part of the town was built by Ottomans in late 15th century in Trabzon. The Bedesten, which lost its original function over time, had structural distortions as being out of use and it tended to collapse. At the end of the 90s the idea of re-use of this structure with a different function which has to be protected as a major cultural asset of the city has been come up. For this purpose, in collaboration with the Governorship of Trabzon and Karadeniz Technical University, it was regained to the social and trading life of Trabzon by carrying out a restoration project prepared by a working group that includes the authors of this article. This study comprises surveying practices, reconstruction and rehabilitation applications carried out in restoration phase by introducing historical background and structural properties of the Bedesten in Trabzon

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

Evaluation of cognitive functions in diabetic patients

Background: Diabetes Mellitus is an independent risk factor for cognitive impairment and dementia. In this study, authors investigated cognitive functions in the diabetes and control group with Mini Mental State Examination (MMSE). Authors analyzed the association of cognitive status with age, sex, duration of diabetes, insulin use and HbA1c in diabetic patients.Methods: Fifty patients with diabetes diagnosed between the ages of 50 and 70 who applied to this Diabetes and General Internal Medicine Clinics between January 2017 and September 2017 were included. Fifty patients with nondiabetes diagnosed with similar age and demographic characteristics were included in the control group. MMSE was applied to both groups. In the diabetic group, cognitive functions were investigated in relation with age, gender, duration of diabetes, insulin usage and HbA1c.Results: The MMSE score in diabetic patients was lower than the control group (p<0.05). In addition, cognitive impairment in diabetic patients was associated with duration of diabetes and HbA1c level. There wasn't significant difference was found between cognitive impairment and age, sex, insulin use.Conclusions: Diabetes Mellitus is a risk factor for cognitive impairment and dementia with many possible mechanisms. In the routine, there is no screening for cognitive impairment and dementia in diabetic patients; but if authors detect early cognitive impairment, authors can prevent cognitive impairment progression to dementia with medical treatment and cognitive exercises

Evaluating Value-at-Risk in BIST Using Copula Approach

Modelling dependence structure between variables is commonly investigated in literature. A large variety of methods have been improved in recent times. One of the methods is the copula which models accurately dependency regardless of marginal distributions. In this paper Value-at-Risk (VaR) is computed using the copulas. It is assumed that the dependency does not vary through time since small time interval is used. The study composes of two steps. In the first step the best fitted copula is determined by ML (Maximum likelihood). In the second step equal-weighted portfolio analysis is performed by joint distribution function obtained from the copula and maximum possible losses of the portfolio are evaluated. The main challenge in portfolio analysis is that joint distribution function for stocks cannot be correctly constructed by considering dependence structure among them. We obtain joint distribution function for stocks using the copula approach that has been commonly used in recent times. After the best fitted copula is determined using the criterions such as AIC (Akaike information criterion) and SBC (Schwar