Developing the Attitude Scale for Islamic Law Lesson

This study was conducted for the purpose of developing an attitude scale in order to be able to measure the attitudes of students towards Islamic Law Lesson in a valid and reliable way. The sampling of the study consisted of 198 students who studied at 4th Grade at Cumhuriyet University, Faculty of Theology, and who answered the measurement scale. In order to determine the structural validity of the scale, the Explanatory Factor Analysis was made on the data obtained from the student group who were included in the sampling of the study. The Cronbach Alpha, which is one of the internal consistency reliability coefficients, was used for the purpose of determining the reliability of the scale. The scale consisted of one single dimension and 18 items. The Cronbach Alpha Internal Consistency Coefficient related with the reliability of the data was determined as 0,930. These values were considered as the proof showing that the scale may make valid and reliable measurements on the learning attitudes of students. Keywords: Islamic Law, Attitude Scale, Scale development

Possible effects of AAOIFI standards on participation banks in Turkey

İslami Finansal Kuruluşlar için Muhasebe ve Denetim Kuruluşu’nun Kavramsal Çerçeve, Faizsiz Finans Muhasebe Rehberi ve 18 adet standart Kamu Gözetimi Kurumu tarafından Türkçe’ye çevrilerek Resmî Gazete’de yayınlanmıştır. 01.01.2020 tarihinden itibaren ihtiyari olarak uygulanabilecek standartların Türkiye’deki Katılım Bankalarına etkilerini ele almak adına ülkemizde uygulanan muhasebe standart metinleri ile karşılaştırılmıştır. AAOIFI standartlarını benimseyen yabancı bir katılım bankası ile ülkemizde faaliyet gösteren bir katılım bankasının finansal tabloları karşılaştırılmıştır. Katılım ve mevduat bankalarının kullanması zorunlu hesap planı üzerinden de karşılaştırma yapılmış, farklar ortaya konmuştur. Ayrıca düzenlenen finansal tablolarda yer alan ana kalemlerin karşılaştırılmasına yer verilmiştir. AAOIFI standartlarının ülkemizde uygulanması ile ek finansal tabloların düzenlenmesi, zekât uygulaması, niteliksel özellikler ve muhasebe varsayımlarında ilave hususlar, krediler kalemi yerine islami bankacılığa özgü kalemlerin eklenmesi söz konusu olacaktır.This paper compares and contrasts the present accounting standards in Turkey to that of the Accounting and Auditing Organization for Islamic Financial Institutions, in terms of its effects to the Turkish Participation Banks when implemented. Comparison between an annual report of a participation bank abroad that is subject to AAOIFI standards and an annual report of a participation bank in Turkey has also been studied. In addition, paper also examines the accounting “Charts of Accounts” from the communiques of the Turkish Regulatory and Supervisory Agency (BRSA) for both participation banks and conventional banks searching for their resemblances and distinctions, along with the comparison of the main components of their financial statements. The work at hand sets forth that after the application of the standards of AAOIFI, additional financial reports will start to be prepared, comprising additional qualitative characteristics in terms of differentiation of the components which are peculiar to Islamic banks which are currently classified as credits in financials and extended applications on accounting projections. Furthermore, these standards will also make way for the application of zakah practice in participation banking system

Hepatik Bileşkede Hiler Kolanjiokarsinomayı Taklit Eden Tip IV Mirizzi Sendromu

Mirizzi’s syndrome refers to common bile duct obstruction resulting from compression by a gallstone impacted in the cystic duct or neck of the gallbladder. Some cases can not be identified preoperatively, despite modern imaging techniques. Today, treatment of Mirizzi syndrome is surgical. The essential part of the management of patients with Mirizzi syndrome is to determine the best surgical procedure in the preoperative period. In type I patients, simple cholecystectomy is generally enough, but types IIIV require more complex surgical approach, such as cholecystectomy and bilioenteric anastomosis. Here, we presented a 48 year-old man with obstructive jaundice who diagnosed as Mirizzi’s syndrome.Mirizzi sendromu, sistik kanal ya da safra kesesi boynuna impakte taşın, koledok kanalına dıştan basısı sonucu gelişir. Modern görüntüleme tekniklerine rağmen bazı olgular ameliyat öncesi dönemde belirlenememektedir. Mirizzi sendromunun günümüzdeki tedavisi cerrahidir. Mirizzi Sendrom tanılı hastalarda tedavide en önemli noktalardan biri de preoperatif dönemde cerrahi tedavinin belirlenmesidir. Tip I olgularda basit kolesistektomi yeterli olurken, Tip II-IV MS olguları kolesistektomi ve biliyoenterik anastomoz gibi kompleks prosedürler gerektirebilir. Burada tıkanma sarılığı ile müracaat eden, Mirizzi sendromu tespit edilen 48 yaşında bir erkek hasta sunulmuştur

Foreign trade intensities’ development of Ottoman 45 Countries with Turkey and Neo OttomanismOsmanlı 45 Ülkelerinin Türkiye ile dış ticaret yoğunlukları gelişimi ve Yeni Osmanlılık

This study aims to calculate international trade density indexes of Ottoman 45 countries with Turkey or vice versa and outline the developments in these indexes between 1996-2013. Based upon these calculations it also aims whether the applicability of Neo Ottomanism goal of Turkey with Ottoman 45 countries, which used to share the same civilization with Turkey during Ottoman Empire. Theoretically, it is expected that neighborhood, cultural shares, common civilization etc. all lead to increases in trade concentrations to promote New Ottomanism in view of parameters of gravity model and economic geography. Our calculations show that there have been declines in total export, total import and total trade volume densities indexes of Turkey with those countries, which unfavor Neo Ottomanism since 1996. On the other hand, the bilateral indexes show that more than half of Ottoman 45 countries have showed trade diversion in favor of Neo Ottomanism and the else unfavors Neo Ottomanism since 1996.  It is suggested that the governments shall define new strategies based on favorable country specific findings to improve foreign trade densities of Turkey with Ottoman 45.Özet:Çalışmamız Türkiye’nin Osmanlı İmparatorluğu’nun sınırları içerisinde bulunmuş Osmanlı 45 ülkeleri ile 1996-2013 döneminde dış ticaret yoğunlaşmasını ve gelişimini ortaya koymak ve Türkiye’nin Yeni Osmanlılık hedefinin uygulanabilirliğini dış ticaret boyutunda ele alma amacını gütmektedir. Ekonomik Coğrafya ve Çekim Modeli parametreleri doğrultusunda teorik olarak komşuluk, din ve kültürel bağların; ortak medeniyetin Türkiye’nin bu ülkelerle olan dış ticaretinde artan bir yoğunlaşma sağlamalı ve Yeni Osmanlılığı motive ediyor olmalıdır.  Türkiye’nin Osmanlı 45 ile olan toplam dış ticaret hacmi, toplam ihracat ve toplam ithalat değerlerinde Yeni Osmanlılığın aleyhinde bir dış ticaret sapması bulunmuştur. Diğer taraftan, Türkiye ile bireysel ülkeler açısından endeks hesaplarına bakıldığında ise ülkelerin yarısından fazlası ile Yeni Osmanlılığı destekler mahiyette dış ticaret yoğunluklarında artışlar görülmüş, diğerlerinde ise dış ticarette yoğunluk azalması bulunmuştur. Türkiye ile Osmanlı 45 ülkelerinin ticaret yoğunluğunu artırmak için her bir ülkenin Türkiye ile olan dış ticaret yoğunluğunu artıran ve azaltan faktörlerin açıklığa kavuşturulması ve bu doğrultuda stratejiler izlenmesi önerilir

The predictive value of neutrophil-lymphocyte ratio and mean platelet volume in patients with colorectal carcinoma

Aim: This study aimed to investigate neutrophil-lymphocyte ratio (NLR) and mean platelet volume (MPV) for predicting colorectalcancer (CRC).Material and Methods: We investigated retrospectively patients who underwent colonoscopy. The study consisted of 75 patientswith CRC and 91 study participants with normal colonoscopy as control group, and MPV and NLR were compared between groups.MPV and NLR were also investigated for tumor stage and metastasis.Results: Among the CRC patients the mean NLR value (3.09 vs 2.26) and PLT count (287080 vs 251857) were significantly higher,whereas the mean MPV (9.62 vs 10.68 fL) and hemoglobin level (11.62 vs 14.18 g/dl) were significantly lower in the CRC group. WBCcount was not significantly different between the groups. Mean NLR in metastatic patients and non-metastatic patients were 3.56and 2.73, respectively (p:0.01).Conclusion: We showed that high NLR and low MPV are associated with CRC. Elevated NLR is related with presence of CRC and itcan be used for risk prediction. Although we found lower MPV levels, conflicting results about MPV in CRC prevents it from using asa marker in CRC

Bir Gölge Bankacılık Uygulaması Olarak Gayrimenkul Finansmanında Alternatif Bir Faizsiz Finansman Modeli: İpoteğe Dayalı Paylaşımlı Faizsiz Finansman Modeli An Alternative Non-Interest Real Estate Financing Model as a Shadow Banking Practice: Mortgage-backed Non-interest Shared Finance Model

Konut finansmanı ülke ekonomisinin sürdürülebilir büyümesi için büyük önem taşımaktadır. Bu konu Türkiye gibi gelişmekte olan ekonomiler için daha da büyük önem taşımaktadır. Bu çalışmada Türkiye’de gayrimenkul finansmanında ve özellikle de konut finansmanında alternatif bir model olarak uygulanmakta olan tasarrufa dayalı faizsiz finansman modeli incelenmektedir. Bu açıdan bakıldığında mevcut uygulamanın bir gölge bankacılık uygulaması olduğu değerlendirilmektedir. Çalışmada ipoteğe dayalı paylaşımlı faizsiz finansman modeli olarak adlandırılan bu yöntem bankacılık sektöründeki düzenlemelerinin ve denetimlerin dışında kalmaktadır. Bu durum ülke ekonomisi açısından önemli bir potansiyel risk barındırmaktadır. Bu konuda düzenleyici otorite tarafından acilen düzenleneme yapılmasına ihtiyaç vardır. Düzenlemeler özellikle lisanslama ve denetim konularında olmalıdır. Housing finance is crucial for the sustainable growth of the country's economy. This issue is of even greater importance for emerging economies such as Turkey. In this study, especially residential real estate financing and financing interest-free financing model based on saving being implemented in Turkey is examined as an alternative model. From this point of view, the current implementation is considered to be a shadow banking application. This method, which is referred to as a mortgage-backed non-interest shared financing model in this study, is outside the regulations and controls in the banking sector. This situation poses a significant potential risk in terms of the country's economy. In this regard, regulatory authority is urgently required to make arrangements. Regulations should be in the areas of licensing and supervision in particular

Relation of leptin, adiponectin and insulin resistance to bone mineral density in type 2 diabetic postmenopausal women

Wstęp: Celem badania było porównanie zależności między stężeniami leptyny i adiponektyny oraz insulinoopornością a gęstością mineralną kości (BMD) u kobiet po menopauzie chorujących na cukrzycę typu 2 i u osób z niechorującej na cukrzycę grupy kontrolnej. Materiał i metody: Do badania zrekrutowano łącznie 76 kobiet po menopauzie, które podzielono na grupy obejmujące kobiety chorujące na cukrzycę typu 2 (n = 19) i bez cukrzycy (n = 19), u których wartość T score dla BMD kręgosłupa i/lub bliższego odcinka kości udowej wynosiło mniej niż -2 oraz chore na cukrzycę typu 2 (n = 20) i niechorujące na cukrzycę (n = 18) z prawidłowymi wartościami BMD (T score > -1). Kryteria wykluczenia obejmowały stosowanie leków przeciwosteoporotycznych, wiek ponad 65 lat, choroby lub terapie mogące wpływać na metabolizm kostny. U uczestniczek badania wykonano badania biochemiczne, oznaczono stężenia leptyny, adiponektyny i insuliny oraz oszacowano stopień insulinooporności HOMA. Wyniki: Nie zaobserwowano korelacji między niskimi wartościami BMD a stężeniami leptyny i adiponektyny oraz insulinoopornością. Stwierdzono jedynie odwrotną zależność między stężeniem leptyny a BMD kości udowej w obrębie trójkąta Warda. Wnioski: Konieczne są dalsze badania obejmujące dużą grupę chorych, aby ustalić wpływ stężeń leptyny i adiponektyny oraz insulinooporności na metabolizm kostny u chorych na cukrzycę typu 2. (Endokrynol Pol 2011; 62 (5): 429–435)Background: Our aim is to identify the relation of leptin, adiponectin and insulin resistance to bone mineral density (BMD) in type 2 diabetic postmenopausal women and compare it with that experienced by nondiabetics. Material and methods: Seventy six postmenopausal female patients were included in the study. Postmenopausal type 2 diabetic (n = 19) and nondiabetic patients (n = 19) with spine and/or hip BMD T score lower than -2 were included in the study, and postmenopausal type 2 diabetic (n = 20) and nondiabetic women (n = 18) with normal BMD (T score > –1) were selected as control groups. Those receiving therapy for osteoporosis, over the age of 65, those who had a disease and were taking a medication that could affect bone metabolism were excluded. Biochemical tests, as well as leptin, adiponectin and insulin levels, were measured and insulin resistance was calculated using the HOMA test. Results: There was no correlation between low BMD and leptin, adiponectin and insulin resistance. There was only a negative correlation between leptin and femur Ward’s triangle BMD. Conclusion: Further large-scale studies must to be performed in order to analyse the effects of leptin, adiponectin and insulin resistance on bone metabolism in type 2 diabetic patients. (Pol J Endocrinol 2011; 62 (5): 429–435

Değişik doğaltaş agregaların kilitli beton parke bloklarının mekanik özelliklerine etkisinin incelenmesi

Akarsu yataklarından üretilen agregalann azalması nedeniyle kırmataş agrega üretimi her geçen gün önem kazanmaktadır. Bu nedenle değişik doğaltaş agregalann kullanılması giderek artmaktadır. Bu çalışmada 3 farklı doğaltaş (bazalt, andezit ve mermer) agregası kullanılarak , TS 2824 EN 1338 standardına uygun olarak kilitli beton parke blokları üretilmiş ve bu agregalann kilitli beton parke bloklannın mekanik özelliklerine etkisi incelenmiştir. Çalışma kapsamında, en uygun karışım oranlan ile bazalt, andezit ve mermer agregalarmdan üretilen kilitli parke bloklanna 3 günlük, 7 günlük ve 28 günlük basınç dayanımı, aşınma dayanımı, donma-çözünmeye karşı dayanım ve su emme testleri yapılmıştır. Kilitli parke bloklannın 3, 7 ve 28 günlük ortalama basınç dayanımı sonuçlan bazalt için sırasıyla 2.95, 3.68 ve 4.48 MPa, andezit için 2.08, 2.96, 3.62 MPa ve mermer agregalan için 2.76, 3.68, 4.40 MPa olarak bulunmuştur. Yapılan testlere göre her üç agreganın da kilitli beton parke blokları üretiminde kullanılabilir özellikte olduğu belirlenmiştir.The production of crushed stone aggregate is gaining importance every day due to the reduction of aggregate produced from river beds. Thus, the usage of different natural stone aggregates has been increasing. In this research, 3 different natural stone (basalt, andesite and marble) aggregates are used in order to produce locked concrete paving stones according to TS 2824 EN 1338 standard. The effect of these aggregates on mechanical properties of locked concrete paving stones are analysed. This analysis consists of compressive strength, abrasion resistance, resistance to freeze-thaw and water absorption tests which were conducted for 3-days, 7-days and 28-days. The tests were applied to the paving stones made from optimal mixture ratios of basalt, andesite and marble aggregates. 3- days, 7-days and 28-days compressive strength test results for locked concrete paving stones are as follows respectively: for basalt aggregates 2.95, 3.68, 4.48 MPa for andesite aggregates 2.08, 2.96, 3.62 MPa and for marble aggregates 2.76, 3.68, 4.40 MPa. According to the test results, it was determined that all of the aggregates mentioned above can be used for production of locked concrete paving stones

Game Theory-Based Autonomous Vehicle Control Via Image Processing

Self-driven vehicles slowly but surely are making the transition from a distant future technology to current luxury by slowly becoming a part of our everyday life. Due to their self-driving ability, they are making our travels efficient. However, they are still a work in progress as they require many software and hardware-based improvements. To address the software part of this issue, an image processing-based solution has been proposed in this study. The algorithm estimates the real-time positions and predicts the possible interaction of the objects, such as other moving vehicles, present in the vicinity of the driven autonomous vehicle in determined environmental conditions. Cameras and related peripheral present on autonomous vehicles are used to obtain data related to the real-time situation for predicting and preventing possible hazardous events, such as accidents, using these data

Jejunogastric Intussusception: A Rare Complication of Gastric Surgery

Jejunogastric intussusception is a rare complication of gastric surgery. It usually presents with severe epigastric pain, vomiting, and hematemesis. A history of gastric surgery can help in making an accurate and early diagnosis which calls forth an urgent surgical intervention. Only reduction or resection with revision of the previously performed anastomosis is the choice which is decided according to the operative findings. We present a case of JGI in a patient with a history of Billroth II operation diagnosed by computed tomography. At emergent laparotomy, an efferent loop type JGI was found. Due to necrosis, resection of the intussuscepted bowel with Roux-en-Y anastomosis was performed. Postoperative recovery was uneventful