Hisse bazli odemelerin TFRS-2 standardina gore muhasebelestirilmesi

TFRS-2 Share-Based Payment in accounting for all sharebased payment transactions including equity-settled share-based payment transactions, cash-settled sharebased payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standard and how it is practised is explained and we also cited the examples of the booking records in conformity with the Standard.peer-reviewe

Examination of Agression of University Students by the Level of Playing Sports

The aim of this research is to examine aggression of university students by the level of playing sports.  215 students constituted the sample of this study. Personal information form and “Aggression Scale” were used as a data collection tool. Mann-Whitney U Test and Anova Test were performed for difference between groups and Cronbach’s Alfa (,898) was performed in order to measure reliability of data concerning scale (p<0.05).As a conclusion; it was determined that sport is effective on the aggression level of university students. It was stated that the average aggression level of people who play sports is lower than people who don’t play sports. As there is no difference between ways of playing sports, there is a difference between departments. Males have higher aggression level than females. It is possible to say that sport has aggression reducing effect besides health and entertainment benefits in the direction of these findings

Analyzing Households’ Fruit Juice Consumption and Purchasing Tendency: A Case Study From Isparta

 The investments of fruit juice industry had been begun in 1969 in Turkey and accelerated since 1983 in modern sense. 37 fruit juice firms are officially registered as trademark. The fruit juice consumption per head was increased in the beginning of 1970s by about 13 fold augmentation, however, this value is still considerably lower than the developed countries. Relatively high fresh fruit consumption is caused lower fruit juice consumption in Turkey. However, an increasing in the domestic demand of fruit juice is observed by the years. This study was carried out to determine the fruit juice consumption and the expenditure of the families in Isparta Province. Thus, this investigation was conducted in the centre of Isparta. In this means, purchasing behaviours on socio-economic variables which are related with fruit juice consumption and expenditure pattern, types and brand preferences, tendency of consumption and purchasing of households were carried out. The data used in this study were collected from 384 consumers (5% Standard Error, 95% Confidence Interval) by using face to face survey method in Isparta downtown

Bulanık Mantık Yöntemi İle Belirsizlik Şartlarında Faaliyet-HacimKar Analizi Cost-Volume Profit Analysis In Uncertainty Conditions Using Fuzzy Logic Method

İşletmeler, rekabet koşullarında başarılı olabilmek ve varlıklarını sürdürmek için kar elde etmek zorundadır. İşletmeler aynı zamanda bu rekabet ortamında doğru ve güvenilir karlılık analizlerine ihtiyaç duymaktadır. Bu çalışmada, işletmenin belirsizlik koşullarında faaliyet-hacim-kar analizleri bulanık mantık yöntemi ile tahmin edilmiş ve elde edilen sonuçlar gerçek değerler ile karşılaştırılmıştır. Uygulama sonucu fiili kar tutarı ile karşılaştırılmış düşük bir hata payı ile gerçek değere yaklaşılmıştır. Bulanık mantık yöntemi ile ulaşılan tahmini kar tutarı 1.422 TL olup, gerçek (fiili) kar tutarı olan 1.522 TL’ye % 7 hata payı ile kabul edilebilir oranda yaklaşılmıştır. Businesses have to make profits in order to be successful in the competitive conditions and to sustain their existence. Businesses also need accurate and reliable profitability analysis in this competitive environment. In this study, the activity-volumeprofit analyses of the uncertainty conditions of the business which are predicted by the fuzzy logic method were compared with the actual values. The actual value has been converged with a low margin of error when compared to the post-implementation profit margin. Estimated profit amount calculated by fuzzy logic method is 1.422 TL and converged to the real profit amount of 1.522 TL with an error margin of 7%

Vakıflardan Kiralanan Gayrimenkullerin Üçüncü Bir Kişiye Yeniden Kiraya Verilmesinin Muhasebe Standartlarına Göre Muhasebeleştirilmesi Accounting of Re-Renting out Real Estates To Third Parties That Were Previously Rented From The Foundations Based on Accounting Standards

Vakıflar Genel Müdürlüğüne bağlı çok sayıda gayrimenkul Devlet İhale Kanunu’na uygun şekilde uzun süreli olarak kiraya verilmektedir. Bu varlıkların kiralama hakkını alanlar, kiralayabilmektedirler. Böyle bir durum muhasebe standartları açısından özellik arz etmektedir. Çünkü yapılan bu işlem her ne kadar bir faaliyet kiralaması olarak görünse’ de muhasebe standartları ve özün önceliği ilkesine göre söz konusu varlık yatırım amaçlı gayrimenkul olarak nitelendirilmekte ve yeniden kiraya verilme işleminin de finansal kiralama olarak kayıtlanması gerekmektedir. Several real estates affiliated with the General Directorate for Foundations are rented out for long-term in line with the state procurement law. Parties that own the renting rights of these assets are also able to rent out the mentioned assets to third parties based on the rights provided to them by the contract. This situation is important and unique from the perspective of accounting standards. The reason is that, although this transaction seems to be an operating lease, it is in fact quite different based on accounting standards and the substance over form concept. From the viewpoint of accounting standards and the substance over form concept, the mentioned asset should be evaluated as investment property and the re-renting transaction must be recorded as a financial lease

Anterior spinal cord herniation after multilevel anterior cervical corpectomy: A case report

Many complications related to the resection of an ossified posterior longitudinal ligament via the anterior approach have been reported. Postoperative neurological deterioration is one such complication that may appear due to massive anterior spinal cord herniation related to a dural defect following resection of the ossified posterior longitudinal ligament. Specifically, spinal cord herniations have been reported to be associated with posterior approaches, and a large number of theories regarding this association have been offered by various authors. However, anterior spinal cord herniation is extremely rare, and its pathophysiology has not yet been explained. In this case report, we report a male patient who experienced anterior spinal cord herniation following anterior surgery. Spinal cord herniation may develop following the removal of the anterior cervical corpectomy. Therefore, surgeons should be aware of this condition when planning treatments for cervical spondylotic myelopathy via the anterior approach

Konut Finansmanında Yeni Bir Finansal Araç Olarak Gayrimenkul Sertifikaları ve Muhasebeleştirilmesi* Real Esitate Certificate as a New Financial Instrument in Housing Finance And its Accounting

Nüfus artışı ve hızlı kentleşme konut ihtiyacını artırmıştır. Bu ihtiyacı karşılamak için devlet ve özel sektör çeşitli arayışlara girmektedir. Bu ihtiyacın karşılanmasındaki en önemli hususlardan biri de konutların finansmanıdır. Son yıllarda konut finansmanı için kullanılan yöntemlerden birisi Gayrimenkul Sertifikasıdır. Gayrimenkul Sertifikaları, yeni inşa edilecek veya yapımı devam eden gayrimenkul projelerinin finansmanında kullanılmak üzere ihraç edilen, gayrimenkul projesinin belirli bağımsız bölümlerini veya bağımsız bölümlerin belirli bir alan birimini temsil eden, nominal değeri eşit sermaye piyasası aracıdır. Gayrimenkul sertifikaları, ihraççılara sermaye piyasası aracılığıyla finansman olanağı sağlar. Gayrimenkul sertifikasının ihracı ve Borsa’da işlem görebilmesi için Sermaye Piyasası Kurulu’na ve Borsa İstanbul’a eş zamanlı olarak başvuru yapılması gerekmektedir. Bu çalışmanın temel amacı, konut finansmanında yeni bir finansal araç olan gayrimenkul sertifikalarını tanıtmak ve gayrimenkul sertifikalarının muhasebeleştirilmesine ilişkin örneklerle uygulayıcılara yol göstermektir. The growth of population and rapid urbanization has increased the need for housing. To meet this need, the state and private sector are in various quests. One of the most important aspects of meeting this need is the financing of housing. In recent years, one of the methods used for housing financing is the Real Esitate Certifcate. Real Estate Certificate is a capital market instrument with equal nominal values that represent certain independent units of a real esitate project or certain area units of these independent units. These certificates are issued in order to finance real estate projects that are being built or to be built. Real estate certificates provide financing opportunity to issuers via the capital market. In order for the real estate certificate to be issued and traded on the Stock Exchange, it is necessary to apply to the Capital Markets Board and the Stock Exchange Istanbul simultaneously. The aim of this study is to introduce real esisate certifcate as a new financial instrument in housing finance and explaining accounting of real esisate cerifcate for applicators

Serum IL-1β, IL-2, and IL-6 in Insulin-Dependent Diabetic Children

Insulin-dependent diabetes mellitus (IDDM) is a chronic disease characterized by T-cell-dependent autoimmune destruction of the insulin-producing β cells in the pancreatic islets of Langerhans, resulting in an absolute lack of insulin. T cells are activated in response to islet-dominant autoantigens, the result being the development of IDDM. Insulin is one of the islet autoantigens responsible for the activation of T-lymphocyte functions, inflammatory cytokine production, and development of IDDM. The aim of this study was to investigate serum concentrations of interleukin (IL)-1β, IL-2, IL-6, and tumor necrosis factor (TNF)-α in children IDDM. The study population consisted of 27 children with IDDM and 25 healthy controls. Children with IDDM were divided into three subgroups: (1) previously diagnosed patients (long standing IDDM) (n : 15), (2) newly diagnosed patients with diabetic ketoacidosis (before treatment) (n : 12), and (3) newly diagnosed patients with diabetic ketoacidosis (after treatment for two weeks) (n : 12). In all stages of diabetes higher levels of IL-1β and TNF- α and lower levels of IL-2 and IL-6 were detected. Our data about elevated serum IL-1β, TNF- α and decreased IL-2, IL-6 levels in newly diagnosed IDDM patients in comparison with longer standing cases supports an activation of systemic inflammatory process during early phases of IDDM which may be indicative of an ongoing β-cell destruction. Persistence of significant difference between the cases with IDDM monitored for a long time and controls in terms of IL-1β, IL-2, IL-6, and TNF-α supports continuous activation during the late stages of diabetes

Evaluation of electrocardiographic ventricular repolarization parameters in stable coronary artery disease

Aim: To examine the relationship between the SYNTAX score (SS) and cardiac repolarization parameters such as cQTd and Tp-e values, and Tp-e/QT, Tp-e/JT, Tp-e/QTc, and Tp-e/JTc ratios in patients who have stable angina pectoris. Methods: 12-lead resting electrocardiograms (ECGs) and SS of 160 patients (51 female and 109 male) undergoing coronary angiography with the pre-diagnosis of stable angina pectoris were evaluated. Patients with a SS below 22 were classified as Group 1 (low-SYNTAX), and those above 22 (high-SYNTAX) as Group 2. Forty-four patients with normal coronary angiography were included in Group 3. Results: Mean age of the patients was 62.4±9.1 years. The heart rate, QRS, QT, cQT and JT durations between the groups were similar. In addition, relatively recent ventricular repolarization indices such as Tp-e interval and Tp-e/QT, Tp-e/JT, Tp-e/QTc, and Tp-e/JTc ratios were also not substantially different between groups. Conclusion: Several surface ECG predictors of ventricular arrhythmias, including QTd, JT and Tp-e intervals and their ratios to QT and JT, are not significantly correlated with SYNTAX score-assessed CAD severity in patients with stable angina pectoris