Risk reporting in bist manufacturing sector

Risk raporlama, işletmelerin mevcut ve potansiyel riskleri ile ilgili bilgilerin işletmeyle ilgili kişi ve kurumlara ilan edilmesidir. Yatırımcıların güveninin kazanılması için şirketlerin raporlama uygulamaları önemlidir. Bu kapsamda çalışma, risk raporlamanın işletme düzeyinde belirleyicilerini tespit etmeyi amaçlamaktadır. Bu amaç doğrultusunda Borsa İstanbul’da (BİST) işlem gören 122 adet şirketin 2013-2015 yılları arasındaki verileri incelenmiştir. Şirketlere ilişkin veriler Kamuyu Aydınlatma Platformundan, şirketlerin web sayfalarında yayınladıkları faaliyet raporları, finansal tablo dipnot ve açıklamaları ile kurumsal yönetim uyum raporlarından, www.isyatirim.com.tr web sayfasından ve datastream veri tabanından elde edilmiştir. Çalışmada işletme büyüklüğü, performansı, risk düzeyi, yabancı payı, halka açıklık oranı, ortaklık yapısı ve kurumsal yönetim özellikleri ile risk açıklamaları arasındaki ilişkiler incelenmiştir. Analiz sonuçlarına göre, işletme büyüklüğünün ve yönetim kurulu yapısının risk açıklamaları üzerinde anlamlı ve pozitif bir etkisi olduğu tespit edilmiştir. Bununla birlikte işletme performansı, risk düzeyi ve işletmenin sahiplik yapısı ile risk açıklamaları arasında anlamlı bir ilişki olmadığı ve risk açıklamalarını etkilemediği belirlenmiştir.Risk reporting is the disclosure of information about the current and potential risks of the business to the persons and entities related in the business. It is important for companies to report practices in order to earn the trust of investors. The aim of this work is to determine firm level determinants of risk reporting. For this purpose, 122 firms traded in the Istanbul Stock Exchange (BIST) was examined for the period 2013-2015.The data are compiled from Public Disclosure Platform, company's web pages, firm’s annual reports, the financial statements footnotes and explanations and the corporate governance compliance reports, from the web page www.isinvestment.com and the DataStream database. In the study, the relationship among business size, performance, risk level, foreign share, free float ratio, shareholder structure and corporate governance features and risk explanations are examined. According to the results of the analysis, it has been revealed that business size and board structure have significant and positive impacts on risk disclosures. However, it has been determined that there is no significant relationship between business performance, firm risk level and ownership structure of the company and risk disclosures and it does not affect risk disclosures

The Need for Information and Support among First-degree Relatives of Patients with Breast Cancer What Do We Know?

Objective:Since first-degree female relatives (FDFRs) of women with breast cancer (BC) also have a high risk of developing BC, providing them information and support is important and this should not be overlooked. The purpose of the study is to determine the needs of primary relatives of women with BC in Turkey for information and support. Methods:This article is a descriptive research. A total of 199 volunteer relatives of patients with BC were reached and interviewed by nurses in a university hospital’s oncology clinic. They completed the Information and Support Needs Questionnaire. Parametric, non parametric, and multiple regression tests were used in statistical analysis.Results:In the study, a statistically significant difference was observed between the information and support needs and demographics of FDFRs (p<0.05). The rate of information need was higher among those who had a risk of BC and who practiced protective behaviors regularly. And also the rate of unmet support need was higher among those who had a risk of BC and who did not practice protective behaviors (p<0.05). The need for information and support is increasing in the FDFRs of women with BC whose diagnosis time prolonged.Conclusion:This study showed that FDFRs of patients with BC needed information and psychosocial support. Nurses should have an important role in communicating with relatives of patients with BC

Progesterone-Related Issues and Coping Strategies for Women Undergoing Assisted Reproductive Treatment

Objective:This study aims to identify the problems experienced by women undergoing assisted reproductive treatment due to progesterone use, as well as their coping strategies.Methods:The study included 145 women who were admitted to an infertility outpatient clinic of a university hospital between July 25 and August 8, 2022. The researchers collected data using a questionnaire designed to assess the problems that might arise due to the use of various types of progesterone-containing drugs and coping methods. The data were evaluated using descriptive statistics in the SPSS program.Results:The mean age of the women was 30.76±5.53 years, and the mean duration of their marriages was 6.6±4.51 years. Of women 64.8% had primary infertility and 68.3% of women underwent assisted reproductive treatment (ART) at least once before. Women who received intramuscular progesterone treatment during ART frequently experienced pain, swelling, abscess, redness at the injection site. Women who received progesterone treatment vaginally experienced vaginal wetness, drying of the drug in the vagina, lumps, the drug leaving the body, the drug not being completely absorbed, vaginal itching. Women who received progesterone treatment orally experienced sleepiness, nausea, dizziness, headache, fatigue. Women coped with these problems using various methods.Conclusion:The study revealed that women undergoing ART experienced many problems related to the use of progesterone and they attempted to address these issues through their own means. It is necessary to inform patients and to plan nursing interventions to minimize/eliminate these problems

Effect of Social Projects on Developing Leadership, Problem Solving and Assertiveness Skills By Using Peer Education Method

Giriş: Hemşirelerin sorunlarını etkin şekilde çözümlemeleri için lider ve atılgan davranış göstermeleri ve bunu mesleki eğitimleri sırasında kazanmış olmaları beklenmektedir. Amaç: Bu çalışma, akran eğitimi yöntemini destekleyen sosyal öğrenme kuramına dayandırılarak yürütülen sosyal projelerin, hemşirelik öğrencilerinde liderlik, problem çözme ve atılganlık becerilerinin gelişimi üzerine etkisini incelemek amacıyla yapılmıştır. Yöntem: Çalışma İç Anadolu Bölgesi'nde bulunan bir üniversite'nin sağlık bilimleri fakültesi dördüncü sınıf hemşirelik öğrencileri ile karma araştırma yöntemi kullanılarak yapılmıştır. Veri toplama aracı olarak sosyo-demografik özellikleri içeren anket formu, Liderlik Davranışı Belirleme Ölçeği (LDBÖ), Problem Çözme Envanteri (PÇE) ve Rathus Atılganlık Envanteri (RAE) kullanılmıştır. Okulun akademik kurul izni ve öğrencilerden yazılı onamı alınmıştır. Verilerin değerlendirilmesinde, t-testi ve korelasyon analizi kullanılmıştır. Kalitatif kısmı ses kayıtlarının deşifre edilmesi sonrası katılımcıların ifadelerinde değişiklik yapılmadan sunulmuştur. Bulgular: Akran eğitimi yöntemiyle yürütülen sosyal projelerin öğrencilerin atılganlık, liderlik ve problem çözme becerilerini geliştiğini belirlemiştir (p&lt;0,05). Öğrencilerin ifadeleri de bu durumu destekler niteliktedir. Atılganlık ile liderlik arasında pozitif (p&lt;.010), liderlik ve atılganlık ile problem çözme arasında negatif bir ilişki belirlenmiştir (p&lt;.010). Cronbach alfa katsayıları Liderlik davranışı belirleme ölçeği için. 82, problem çözme envanteri için .92, Rathus atılganlık envanteri için .76'dır. Sonuç: Hemşirelik eğitimi veren okullarda yaşayarak öğrenme ve akran eğitimi yöntemiyle yürütülen sosyal projelerle akran eğitiminin yaygınlaştırılması önerilmektedir. Giriş: Hemşirelerin sorunlarını etkin şekilde çözümlemeleri için lider ve atılgan davranış göstermeleri ve bunu mesleki eğitimleri sırasında kazanmış olmaları beklenmektedir. Amaç: Bu çalışma, akran eğitimi yöntemini destekleyen sosyal öğrenme kuramına dayandırılarak yürütülen sosyal projelerin, hemşirelik öğrencilerinde liderlik, problem çözme ve atılganlık becerilerinin gelişimi üzerine etkisini incelemek amacıyla yapılmıştır. Yöntem: Çalışma İç Anadolu Bölgesi'nde bulunan bir üniversite'nin sağlık bilimleri fakültesi dördüncü sınıf hemşirelik öğrencileri ile karma araştırma yöntemi kullanılarak yapılmıştır. Veri toplama aracı olarak sosyo-demografik özellikleri içeren anket formu, Liderlik Davranışı Belirleme Ölçeği (LDBÖ), Problem Çözme Envanteri (PÇE) ve Rathus Atılganlık Envanteri (RAE) kullanılmıştır. Okulun akademik kurul izni ve öğrencilerden yazılı onamı alınmıştır. Verilerin değerlendirilmesinde, t-testi ve korelasyon analizi kullanılmıştır. Kalitatif kısmı ses kayıtlarının deşifre edilmesi sonrası katılımcıların ifadelerinde değişiklik yapılmadan sunulmuştur. Bulgular: Akran eğitimi yöntemiyle yürütülen sosyal projelerin öğrencilerin atılganlık, liderlik ve problem çözme becerilerini geliştiğini belirlemiştir (p&lt;0,05). Öğrencilerin ifadeleri de bu durumu destekler niteliktedir. Atılganlık ile liderlik arasında pozitif (p&lt;.010), liderlik ve atılganlık ile problem çözme arasında negatif bir ilişki belirlenmiştir (p&lt;.010). Cronbach alfa katsayıları Liderlik davranışı belirleme ölçeği için. 82, problem çözme envanteri için .92, Rathus atılganlık envanteri için .76'dır. Sonuç: Hemşirelik eğitimi veren okullarda yaşayarak öğrenme ve akran eğitimi yöntemiyle yürütülen sosyal projelerle akran eğitiminin yaygınlaştırılması önerilmektedir

Relationships between petiol sap nitrate with nitrogen content of soil and plant in protected cucumber cultivation

Cucumber production in Turkey is second place after tomato in protected vegetable cultivation. Fertilization is important to increase yield and quality of cucumber. To determine the plant nutritional status by quick test techniques and to make the necessary adjustments in fertilization program immediately, is important. To determine the nutritional status of the plant N, the determination of the amount of petiole sap NO3-N as a quick and easy method, has become widespread in recent years. This research was carried out to determine the relationship between the petiole sap NO3-N content and the N compounds of soil and leaf for indicating N status of cucumber. Plant (petiole, leaf) and soil samples were taken at first blossom and harvest periods. Ion meters and test strips were used to determine the amount of NO3-N in petiole extract. Total N and NO3-N in leaves and organic matter, NO3-N and total N values in soil were determined. It was found that there were significant correlations between NO3-N determined by selective ion meter in petiole extract with total N and NO3-N content of leaf and soil NO3-N in two sampling periods. The important relationship between NO3-N determined by test strips of petiole sap and soil NO3-N was observed in both sampling periods. Since the relationship between the petiole sap nitrate content measured with selective ion meter and the leaf total N is very significant in both periods, it can be considered as an indication of rapid test technique which can be used to determine the N content of the plant in the protected cucumber cultivation

Temperature Effects Explain Continental Scale Distribution of Cyanobacterial Toxins

Insight into how environmental change determines the production and distribution of cyanobacterial toxins is necessary for risk assessment. Management guidelines currently focus on hepatotoxins (microcystins). Increasing attention is given to other classes, such as neurotoxins (e.g., anatoxin-a) and cytotoxins (e.g., cylindrospermopsin) due to their potency. Most studies examine the relationship between individual toxin variants and environmental factors, such as nutrients, temperature and light. In summer 2015, we collected samples across Europe to investigate the effect of nutrient and temperature gradients on the variability of toxin production at a continental scale. Direct and indirect effects of temperature were the main drivers of the spatial distribution in the toxins produced by the cyanobacterial community, the toxin concentrations and toxin quota. Generalized linear models showed that a Toxin Diversity Index (TDI) increased with latitude, while it decreased with water stability. Increases in TDI were explained through a significant increase in toxin variants such as MC-YR, anatoxin and cylindrospermopsin, accompanied by a decreasing presence of MC-LR. While global warming continues, the direct and indirect effects of increased lake temperatures will drive changes in the distribution of cyanobacterial toxins in Europe, potentially promoting selection of a few highly toxic species or strains.Peer reviewe

Data Descriptor : A European Multi Lake Survey dataset of environmental variables, phytoplankton pigments and cyanotoxins

Under ongoing climate change and increasing anthropogenic activity, which continuously challenge ecosystem resilience, an in-depth understanding of ecological processes is urgently needed. Lakes, as providers of numerous ecosystem services, face multiple stressors that threaten their functioning. Harmful cyanobacterial blooms are a persistent problem resulting from nutrient pollution and climate-change induced stressors, like poor transparency, increased water temperature and enhanced stratification. Consistency in data collection and analysis methods is necessary to achieve fully comparable datasets and for statistical validity, avoiding issues linked to disparate data sources. The European Multi Lake Survey (EMLS) in summer 2015 was an initiative among scientists from 27 countries to collect and analyse lake physical, chemical and biological variables in a fully standardized manner. This database includes in-situ lake variables along with nutrient, pigment and cyanotoxin data of 369 lakes in Europe, which were centrally analysed in dedicated laboratories. Publishing the EMLS methods and dataset might inspire similar initiatives to study across large geographic areas that will contribute to better understanding lake responses in a changing environment.Peer reviewe

Stratification strength and light climate explain variation in chlorophyll a at the continental scale in a European multilake survey in a heatwave summer

To determine the drivers of phytoplankton biomass, we collected standardized morphometric, physical, and biological data in 230 lakes across the Mediterranean, Continental, and Boreal climatic zones of the European continent. Multilinear regression models tested on this snapshot of mostly eutrophic lakes (median total phosphorus [TP] = 0.06 and total nitrogen [TN] = 0.7 mg L−1), and its subsets (2 depth types and 3 climatic zones), show that light climate and stratification strength were the most significant explanatory variables for chlorophyll a (Chl a) variance. TN was a significant predictor for phytoplankton biomass for shallow and continental lakes, while TP never appeared as an explanatory variable, suggesting that under high TP, light, which partially controls stratification strength, becomes limiting for phytoplankton development. Mediterranean lakes were the warmest yet most weakly stratified and had significantly less Chl a than Boreal lakes, where the temperature anomaly from the long-term average, during a summer heatwave was the highest (+4°C) and showed a significant, exponential relationship with stratification strength. This European survey represents a summer snapshot of phytoplankton biomass and its drivers, and lends support that light and stratification metrics, which are both affected by climate change, are better predictors for phytoplankton biomass in nutrient-rich lakes than nutrient concentrations and surface temperature

Eco-efficiency of the world cement industry and innovations: panel causality data analysis

Since the cement industry emits large amounts of greenhouse gases into the atmosphere, the sector is recently under scrutiny. This study empirically investigates the co-integration and the causality relationships between the carbon dioxide emissions (CO2) and the cement industries for the panel comprised of 109 countries using time series data for the period between 1995 and 2008. For the purpose of co-integration, the error correction model (ECM) and panel causality tests were applied in order to determine the aforementioned relation. Cement production was determined to be co-integrated with CO2 emissions. In the present study, the newly industrialised countries that execute 70% of the world cement production were determined to significantly affect the CO2 emissions, whereas the effect of advanced developed countries on the emissions were strikingly lower, due to the renewal of their production technologies