Adverse effects of Interbank funds on bank efficiency: evidence from Turkish banking sector

This paper investigates the relationship between interbank funds and efficiencies is for the commercial banks operating in Turkey between 2001-2006. Data Envelopment Analysis (DEA) is executed to find the efficiency scores of the banks for each year, and fixed effects panel data regression is carried out, with the efficiency scores being the response variable. It is observed that interbank funds (ratio) has negative effects on bank efficiency, while bank capitalization and loan ratio have positive, and profitability has insignificant effects. Our study serves as an illustrative evidence that interbank funds can have adverse effects in an emerging market

Management measures to be taken for the enterprises in difficulty during times of global crisis: An empirical study

AbstractGlobal crises affect the economic activities of countries in both macro and micro level. With the crises, accounting and financing practices gain crucial importance in enterprises. In other words, enterprises face the necessity of taking certain financing measures in order to survive the in the crisis environment. In this study, firstly the theoretical approaches concerning the financing measures to be taken by enterprises in crises are presented. The second part of the study is devoted to the survey prepared on the basis of the said theoretical framework and through which the enterprises’ views on the financing measures they take during times of economic crises were asked for

Assessing the adverse effects of Interbank funds on bank efficiency through using semiparametric and nonparametric methods

This chapter investigates the relationship between interbank funds and efficiencies for the commercial banks operating in Turkey between 2001 and 2006. Data Envelopment Analysis (DEA) is executed to find the efficiency scores of the banks for each year, and fixed effects panel data regression is carried out, with the efficiency scores being the response variable. It is observed that interbank funds (ratio) has negative effects on bank efficiency, while bank capitalization and loan ratio have positive, and profitability has insignificant effects. This chapter serves as novel evidence that interbank funds can have adverse effects in an emerging market

KOLEKTİF BELLEK MEKANI OLARAK MEYDANLARIN ZİHİN HARİTALAR ÜZERİNDEN ANALİZİ: ANKARA KIZILAY MEYDANI

Bireyin çevre ile kurduğu ilişki sonucu elde edilen bilgi ve deneyim, yeniden hatırlanmak üzere bellekte depolanır. Her birey, kendisi için önemli olduğunu düşündüğü olayları ve mekanları bireysel belleğinde saklar. Bir olayın veya bir mekanın kolektif bellekte yer alabilmesi için, toplumsal olarak paylaşılması ve çoğunluk tarafından önem arz etmesi gerekir. Kolektif bellek, tarihsel süreç içerisinde meydana gelen toplumsal olayların sonucunda oluşur. İçinde yaşanılan kente özgü olan bütün yapısal bileşenler, kentsel imge olarak kolektif belleği beslemektedir. Kentsel imge olarak yapısal bileşenler; binalar, anıtlar, caddeler, parklar vb. bireylerin hafızasında yer edinerek kolektif belleği oluştururlar. Kolektif belleğin izlerini takip edebilmek için, çeşitli teknikler kullanılır. Zihin haritası oluşturma yöntemi bu tekniklerden biridir. Bireyler, belleklerinde yer alan kentsel bileşenleri bu teknik aracılığıyla serbest el olarak; kroki, geometrik şekil, perspektif vb. grafiksel anlatımlarla kağıda dökerler. Bu çalışmada Türkiye’nin Cumhuriyet sonrası gelişim sürecinde toplumsal olaylara ev sahipliği yapan en önemli kamusal alanı “Kızılay Meydanı” ele alınmıştır. “Kızılay Meydanı”, Ankara’nın kentsel gelişim sürecinin en önemli tanıklarındandır. Süreç içerisinde meydanda birçok toplumsal olay gerçekleşmiş, meydan sürekli olarak kentin kolektif hafızasını beslemiştir. Kızılay Meydanı’nı oluşturan kentsel bellek öğeleri ise zamanla değişip dönüşmüştür. Yapılan çalışmada Kızılay Meydanı’nın kolektif bellekte bıraktığı izler, farklı jenerasyona, cinsiyete ve eğitim seviyesine sahip gözlemcinin bireysel belleği üzerinden zihin haritası yöntemi ile okunmaya çalışılmıştır. Analizler sonucu, Kızılay Meydanı’nı oluşturan bugünkü yapısal bileşenler saptanmış, zaman içerisinde değişen yapısal bileşenlerin neler olduğu ve bu durumun kolektif bellek üzerindeki etkisi incelenmişti

Relationship Between Atopy Patch Test with Foods and SCORAD

Background and Design: The relationship between food and atopic dermatitis (AD) is controversial. Atopy patch test (APT) gained prominence due to low specificity of “fresh prick tests” (FPT) with foods, commonly late occurrence of lesions in AD and, thus, the inconsistencies in anamneses, and being the provocative tests time consuming and risky, as well as due to the role of T lymphocytes in the pathophysiology of the disease. In this study, we investigated the relationship of APT and FPT made with food with SCORAD index assessing the disease severity.Materials and Methods: Forty-five children (21 males and 24 females) aged between 2-15 years who were diagnosed with AD in our outpatient clinic between May 2006 and May 2007 were included in the study. FPT and APT with eggs, milk and wheat flour were performed in all patients. The severity of illness was assessed using the SCORAD index. Statistical analysis was performed using SPSS version 11.0 for Windows. A p value of less than 0.05 was considered statistically significant

First Report of Chryseobacterium sp. from Koi (Cyprinus carpio) in Turkey

In this study, we isolated Chryseobacterium sp. from koi in Turkey. The disease outbreak occurred in fish weighing 10-300g (water temperature 9-10°C) in November 2011- February 2012. The cumulative mortality rate was approximately 55% over 4 months. Infected koi exhibited anorexia, weakness, emaciation, damage to dorsal and caudal fins, grey-white skin discoloration (1-1.5cm) in the head area, large open wounds in skin with disease progression, necropsy findings, paleness of the liver, enlarged spleen and kidney, acidic fluid in the body cavity. Samples for bacteriological examinations were collected from the kidney, liver, and spleen using sterile swabs; these samples were streaked onto Anacker ordal Agar and incubated at 18°C for 48 h. Five bacterial isolates were obtained from diseased fish. Phenotypic characteristics of the isolates were determined by conventional methods and rapid identification kits, API 20NE, and API ZYM. Comparative 16S rRNA gene sequence analysis demonstrated that isolate Sin57 belonged to the genus Chryseobacterium, with highest sequence similarity (98.5 %) to C. aahli T68T and C. limigenitum SUR2

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

Calculation of firm-level added value and an examination on State Economic Enterprises in terms of selected accounting standards

Firmalar tarafından yaratılan katma değeri ve bu değerin paylaşımını gösteren katma değer tablosu'nun firmaların yayınladığı finansal tabloların arasına katılması ile gerek firmalar gerekse ulusal ekonomi açısından yararlı bilgiler elde edilecektir. Bu çalışma, katma değer raporlamada doğrudan etkili olduğu düşünülen Türkiye Muhasebe Standartları dikkate alınarak oluşturulacak olan katma değer tablosunda, katma değerden pay alan emek, sermaye ve devletin katma değer paylarında meydana gelecek etkilerin belirlenmesi için ve muhasebe standartları açısından uygun olacağı düşünülen bir katma değer tablosu oluşturmak amacıyla hazırlanmıştır. Bu çalışmanın hazırlanması esnasında kavramsal bölümler için literatür taraması yoluna gidilmiş, son bölümde de Kamu İktisadi Teşebbüsleri üzerinde bir değerlendirme yapılmıştır. KİT'lere ilişkin uygulamalara ait verilerin elde edilmesi için ise öncelikli olarak T.C. Başbakanlık Yüksek Denetleme Kurulu ve T.C. Başbakanlık Hazine Müsteşarlığı'nın ilgili birimleri ile yüz yüze görüşmeler yapılmış ve ilgili kurumların arşiv ve kütüphanelerinden yararlanılmıştır. Çalışmanın sonucunda, ilgili muhasebe standartlarının uygulanmasıyla katma değerin paylaşımının etkileneceği tespit edilmiştir ve bu muhasebe standartları çerçevesinde gerçeğe uygun raporlama açısından yeni bir katma değer tablosu önerilmiştir.Incorporation of the firm created added value and the value added statement showing the distribution of this value into the firm released financial tables would provide some useful information for both the firms and the national economy. This study aims first to determine the prospective influences on the value added shares of labour, capital and the state which takes shares from the added value in the value added table created via taking the Turkish Standards of Accounting into consideration which are considered to have a direct effect on the added value reporting and second to prepare a value added table that would be suitable for accounting standards. During the study, theoretical chapters were prepared by using the literature review method and an evaluation was made on the State Economic Enterprises for the last chapter. For accessing the data on the State Economic Enterprises applications and policies library and archival research and also interviews were carried out in the Republic of Turkey Supreme Auditing Board of Prime Ministry and the Republic of Turkey Under secretariat of Treasury. As a result of the study, it was determined that applying accounting standards affects the added value distribution and a new value added table was proposed for more realistic and fair reporting within the framework of the above mentioned accounting standards

Investigation within the Scope of Tax Procedure Law and Financial Reporting Standards for Large and Medium Sized Enterprises of Foreign Trade Transactions

Dış ticaret, ülkeler arasında mal ve hizmet ticaretini ifade eden ihracat ve ithalat işlemlerini kapsayan bir faaliyettir. Dış ticaretin ülke ekonomileri üzerindeki etkisi yadsınamaz bir gerçektir. Dünya çapında artan dış ticaret hacmine paralel olarak ülkemizde de dış ticaret işlemlerinde büyük bir artış yaşanmaktadır. Ülkemizdeki dış ticaret işlemlerinin önemli bir bölümü büyük ve orta ölçekli işletmeler tarafından gerçekleştirilmektedir. Bu işletmelerin, dış ticaret işlemlerini nasıl muhasebeleştireceği ve finansal tablolarında nasıl raporlayacağı sorularına verilecek cevap; esas alınan standart, ilke ve düzenlemelere göre farklılışmaktadır. Bu çalışmanın amacı işletmelerin dış ticaret işlemlerini muhasebeleştirme ilkelerini Büyük ve Orta Boy İşletmelerin Finansal Raporlama Standartları (BOBİ FRS) ve vergi mevzuatı açısından incelemektir. Çalışma kapsamında muhasebe standartları ve vergi mevzuatı arasındaki benzer ve farklı uygulamalar teorik çerçevede ortaya konulmuştur. &nbsp;Foreign trade includes export and import transactions, which express the trade of goods and services between countries. The impact of foreign trade on the country's economy is undeniable. In parallel with the increasing foreign trade volume worldwide, there is an increase in foreign trade transactions in our country. A significant part of foreign trade transactions in our country are carried out by large and medium-sized enterprises. The answers to the questions of how these enterprises will account for their foreign trade transactions and report them in their financial statements differ according to the standards, principles and regulations on which they are based. The aim of this study is to examine the accounting principles of foreign trade transactions of enterprises in terms of Financial Reporting Standards of Large and Medium Sized Enterprises and tax legislation. Within the scope of the study, similar and different applications between accounting standards and tax legislation were put forward in the theoretical framework