Assessing financial risk management in local governments: Case of Istanbul Metropolitan Municipality (IMM)

The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk

Arabidopsis Thaliana CARBOXYL-TERMINAL DOMAIN PHOSPHATASE-Like1 (CPL1) Mediates Responses to Iron Deficiency and Cadmium Toxicity

The expression of genes that control iron (Fe) uptake and distribution (i.e., Fe utilization- related genes) is under a strict regulation. Fe deficiency strongly induces Fe utilization- related gene expression; however, little is known about the mechanisms that regulate this response in plants. In this dissertation, a RNA metabolism factor, RNA POLYMERASE II CTD-PHOSPHATASE-LIKE1 (CPL1) was shown to localize to the root stele, and to be involved in the regulation of Fe deficiency responses in Arabidopsis thaliana. An analysis of multiple cpl1 alleles established that cpl1 mutations enhanced transcriptional responses of Fe utilization-related genes, e.g. IRON-REGULATED TRANSPORTER1 (IRT1), to low Fe availability. In addition to the lower Fe content in the roots, but higher Fe content in the shoots of cpl1-2 plants, the root growth of cpl1-2 showed improved tolerance to Fe deficiency. Genetic data indicated that cpl1-2 likely activates Fe deficiency responses upstream of both FE–DEFICIENCY-INDUCED TRANSCRIPTION FACTOR (FIT)- dependent and -independent signaling pathways. Interestingly, various osmotic stress/ABA-inducible genes were up-regulated in cpl1-2, and the expression of some ABA-inducible genes was controlled by Fe availability. Unlike Fe, accumulation of the heavy-metal cadmium (Cd) in plants is toxic and it is absorbed by the roots due to the low selectivity of metal transporters such as AtIRT1. In this dissertation, CPL1 was also shown to regulate the transcriptional responses to Cd toxicity. cpl1-2 showed higher tolerance to the Cd toxicity by enhancing the root-to-shoot translocation of Cd by an unknown mechanism. A knowledge-based screening resulted in identification of a putative metal transporter, OLIGOPEPTIDE TRANSPORTER (OPT), which was highly induced in cpl1-2 upon exposure to Cd. OPT was localized to the plastids, indicating a role of plastids in Cd transport and accumulation. The root growth of opt mutants showed higher tolerance to the Cd toxicity, and the mutants accumulated less Cd, Fe and Zn, indicating the involvement of OPT in the transport of these metals. This presented dissertation suggests that 1) CPL1 functions as a negative regulator of the Fe deficiency signaling at the crosstalk with a branch of the osmotic stress/ABA signaling pathway, and 2) CPL1 regulates the Cd distribution in plants by repressing the expression of OPT

Effects of slaughter age and mass selection on slaughter and carcass characteristics in 2 lines of Japanese quail

The aim of this study was to evaluate the relationship between slaughter age and slaughter-carcass characteristics in 2 quail lines. With this aim, a Japanese quail flock subjected to mass selection to increase BW for 4 generations and a control flock that randomly mated for 4 generations were used. Birds of both lines were slaughtered at 4, 5, 6, 7, and 8 wk of age. Weights of carcass, breast, leg, wing, edible inner organs, and abdominal fat, and their percentages in BW were measured. Short-term mass selection for increased BW resulted in an increase for all slaughter and carcass traits, except edible inner organ percentage. Slaughter age had a significant effect on the studied traits, indicating that the BW and weight of carcass, carcass parts, abdominal fat, edible inner organs, and percentage of abdominal fat increased with increased slaughter age. Conversely, the carcass yield and percentages of carcass parts and edible inner organs were decreased with an increase in slaughter age. The present study showed that deterioration in carcass quality occurred with an increase in slaughter age. Furthermore, the differences between the carcass weights over the different ages ranged between 16.83 to 22.45% in favor of the selection line after a short-term mass selection.Akdeniz University Scientific Research Projects ManagementAkdeniz University [2005.02.0121.005]The research with the project number of 2005.02.0121.005 was supported by the Akdeniz University Scientific Research Projects Management

Identification and expression profiling of toxic boron-responsive microRNAs and their targets in sensitive and tolerant wheat cultivars

Post transcriptional gene regulation in wheat cultivars caused by boron (B) toxicity has not been reported to date. In this study, two wheat cultivars Bolal-2973 (B-tolerant) and Atay-85 (B-sensitive) were compared with regard to the transcriptional regulation of miR319, miR172 and miR398 and their plausible target genes in order to address differences in their performances under high B levels. The expression levels of Cu/ZnSOD gene were found to be greater in Atay exposed to toxic B compared to Bolal, as verified by stable expression level of miR398. In wheat cultivars, both toxic B concentrations might cause an induction of leaf senescence mechanism due to stable level of JA and ethylene-related miRNAs, miR172 and miR319. miR172 targeting transcription factor TOE1 was only induced under B toxicity in sensitive cultivar Atay. However, MY133 as target of miR319 was significantly upregulated under toxic B in both cultivars. Also, computational prediction of these miRNA targets in wheat was performed and their orthologs in Arabidopsis thaliana were determined. Functional protein association networks of proteins encoded by miRNA targets and gene ontology enrichment analyses of these genes were identified. We identified new sets of genes that are targets of miR172, miR319 and miR398 in T. aestivum. In addition, miR172, miR319 and miR398 are responsive to different nutrient deficiencies or toxicities such as Fe, P, B, S and Cu, suggesting crosstalk between the post-transcriptional regulatory mechanisms involving miRNAs in plants

The Spermatophore in Glossina morsitans morsitans: Insights into Male Contributions to Reproduction.

Male Seminal Fluid Proteins (SFPs) transferred during copulation modulate female reproductive physiology and behavior, impacting sperm storage/use, ovulation, oviposition, and remating receptivity. These capabilities make them ideal targets for developing novel methods of insect disease vector control. Little is known about the nature of SFPs in the viviparous tsetse flies (Diptera: Glossinidae), vectors of Human and Animal African trypanosomiasis. In tsetse, male ejaculate is assembled into a capsule-like spermatophore structure visible post-copulation in the female uterus. We applied high-throughput approaches to uncover the composition of the spermatophore in Glossina morsitans morsitans. We found that both male accessory glands and testes contribute to its formation. The male accessory glands produce a small number of abundant novel proteins with yet unknown functions, in addition to enzyme inhibitors and peptidase regulators. The testes contribute sperm in addition to a diverse array of less abundant proteins associated with binding, oxidoreductase/transferase activities, cytoskeletal and lipid/carbohydrate transporter functions. Proteins encoded by female-biased genes are also found in the spermatophore. About half of the proteins display sequence conservation relative to other Diptera, and low similarity to SFPs from other studied species, possibly reflecting both their fast evolutionary pace and the divergent nature of tsetse's viviparous biology

Fatty acid and conjugated linoleic acid content of Anatolian buffaloes at different muscle types and slaughter weight

This research was performed to detect tissue fatty acid (FA) composition and conjugated linoleic acid (CLA) content in Anatolian buffaloes at different muscle types (MTs) and slaughter weights (SWs). The research was carried out on a private commercial livestock farm in Tokat. The research's animal material comprised 20 Anatolian buffalo calves with approximately 100 kg body weights, weaned at about 150 days of age. Before the experiment started, the calves were randomly divided into two slaughter groups (SW) as low weight (LW=225 kg) and high weight (HW=325 kg). Ten calves from each of the two experimental groups, which were intensively fed, were slaughtered in two different weights. After the slaughtering, FA composition and CLA content of the Semimembranosus (SM), Semitendinosus (ST), and Triceps brachii (TB) muscle tissues of the animals were examined. The study determined that palmitoleic acid (C16:1) and stearic acid (C18:0) were affected by MTs and oleic acid (C18:1) and alpha-linolenic acid (C18:3 n-3) were affected by SW (P 0.05). With the increase of SW (in LW and HW groups), n-6/n3 (SM: 7.783 and 6.533; ST: 8.115 and 7.859; TB: 8.416 and 8.215) (P > 0.05) and PUFA ratio decreased (P 0.05). Again, with the increase in SW, AI and TI values increased in SM and ST muscles, while the same index values decreased in TB muscle (P> 0.05). In conclusion, when considering the PUFA/SFA ratio and the beneficial effects of CLAs on human health, ST in the MT and LW groups in SW, and thus ST and LW in MT and SW were prominent in Anatolian buffaloes

ISPARTA VE GELİNCİK POMZA YATAKLARININ JEOLOJİSİ ve BETON YAPIMINA UYGUNLUĞUNUN ARAŞTIRILMASI

In this study, it is aimed to study the geological, physical and mechanical properties of the Gelincik (Isparta) pumice deposits, and to determine their suitability for concrete construction. For this purpose, the mineralogical and chemical compositions of the samples were determined. To determine their physical characteristics, the samples were subjected to some analyses, namely; sieve and loss of ignition, and some tests, namely, specific gravity, water-absorption, moisture, insoluble residue as well as puzolonic activity. At the end of the 28th day of the test, done by using only pumice, lime and water, without cement, the concrete sample iş determined to have a strength value close to C20 concrete class (19,8 N/mm2). To determine their mechanical properties, 5 different pieces of concrete, all of which can be classified as class of lightweight concrete, were prepared using different proportions of pumice aggregate and stream sediments. A concrete sample (T5) was prepared by using 450 kg. cement, 187 kg. water, 479.2 kg. river sand, 179 kg. fine acidic pumice, 299.5 kg. medium acidic pumice and 239.6 kg coarse pumice. The T5 sample has got 1841.05 kg/m3 density, and uniaxial pressure value (28-day) of 28.3 N/mm2, which is the best results obtained amongst the samples.Bu çalışmada Isparta Gelincik pomza yataklarının jeolojisi, fiziksel ve mekanik özellikleri incelenerek beton yapımına uygunluğu araştırılmıştır. Bu amaçla alınan örneklerin mineralojik ve kimyasal bileşimleri belirlenmiştir. Fiziksel özelliklerin ortaya çıkarılması için elek analizi, özgül ağırlık, su emme, rutubet testi, kızdırma kaybı, çözünmeyen kalıntı testi ve puzolonik aktivite testi yapılmıştır. Çimento kullanılmadan sadece pomza, kireç ve su karışımından yapılan bu test sonucunda beton numunesinin 28. gün sonunda C20 beton sınıfına yakın (19,8 N/mm2) bir dayanım değeri bulunmuştur. Mekanik özelliklerin belirlenmesi için ise farklı oranlarda pomza agregası ve değişik oranlarda dere kumu kullanılarak 5 adet beton numunesi hazırlanmıştır. Hazırlanan örneklerin hepsi hafif beton sınıfına girmiştir. Ancak, 450 kg. çimento, 187 kg. su, 479,2 kg. dere kumu, 179 kg. ince asidik pomza, 299,5 kg. orta asidik pomza, 239,6 kg. iri asidik pomza kullanılarak hazırlanan T5 betonunun yoğunluğu 1841,05 kg/m3, tek eksenli basınç değeri (28 günlük) 28,3 N/mm2 gelerek en iyi sonucu vermiştir