Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma

Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting.peer-reviewe

Ultrazvučna procjena debljine bedrene hrskavice u bolesnica sa sindromom policističnih jajnika

The aim of the study was to investigate knee cartilage thickness in polycystic ovary syndrome (PCOS) patients using ultrasonography and to assess the effects of sex steroids on osteoarthritis development. A total of 90 female patients were enrolled in the study, including 47 patients diagnosed with PCOS as study group and 43 patients admitted to our hospital for any other complaints as control group. Ultrasonographic evaluation of both knees was performed in all patients. The knee cartilage thickness was measured at lateral condyle, intercondylar area and medial condyle. The measurements were averaged for each region. The mean femoral cartilage thickness was greater in the study group compared with control group in all regions, with a statistically significant difference (p<0.005). In conclusion, we found PCOS patients to have greater mean cartilage thickness, supporting the possible effects of sex steroids on osteoarthritis development.Cilj istraživanja bio je ultrazvučno procijeniti debljinu hrskavice koljena u bolesnica sa sindromom policističnih jajnika (SPCJ) i učinak spolnih hormona na razvoj osteoartritisa. U istraživanje je bilo uključeno ukupno 90 žena, tj. 47 bolesnica s dijagnozom SPCJ kao ispitna skupina i 43 bolesnice primljene na odjel zbog drugih tegoba kao kontrolna skupina. Ultrazvučna procjena obaju koljena učinjena je u svih bolesnica. Debljina hrskavice koljena mjerena je u lateralnom kondilu, interkondilarnom području i medijalnom kondilu te je izračunat prosjek mjerenja za svaku regiju. Srednja debljina koljenske hrskavice bila je veća u ispitnoj skupini u usporedbi s kontrolnom skupinom u svim regijama, a razlika je bila statistički značajna (p<0,005). Dakle, utvrđeno je da bolesnice sa SPCJ imaju veću srednju debljinu koljenske hrskavice, što govori u prilog mogućeg utjecaja spolnih hormona na razvoj osteoartritisa

A tool for evaluating the early-stage design of corvettes

Thesis (S.M. in Naval Architecture and Marine Engineering)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 2010.Cataloged from PDF version of thesis.Includes bibliographical references (p. 140).In naval architecture terminology, the term "corvette" refers to a class of ships that are shorter than frigates and longer than patrol boats. Corvettes have always been the centerpiece of the navies whose mission requirements are based on littoral combat such as Anti-Submarine Warfare, Mine Warfare, and Anti-Surface Warfare. Numerous studies have focused on frigates and patrol boats in the history of naval architecture. However, few studies applied to corvettes. There is a trend in the ship building industry to design new ships as corvettes [1] since they can operate both independently and in joint missions. However, it is difficult for a naval architect to manage all the information flow throughout the corvette design process. When the displacement of the ship gets larger, this design process also becomes more complicated. The management of this process becomes more efficient by using computer programs. However, programs for use in the design of corvettes do not exist. This thesis explains how early-stage estimations are made for corvettes. In order to cover this future trend in marine transportation, a MatlabTM model for the estimation of the main characteristics of corvettes in the early-stage design is also developed. This MatlabTM model is based on a statistical analysis of existing ships that are classified as corvettes. The database used in this study is created by using the public information that is available to the author. For this study, design lanes are created, trend lines are drawn and relationships between the desired values are graphed. For the validation of the code, the Kral J Petar Kresimir, Eilat (SAAR 5) and Robinson are used as reference ships in this study. The customer requirements of these ships are entered into the model. The results show that the data of these ships fall within the design lanes.by Mustafa Yasin Kara.S.M.in Naval Architecture and Marine Engineerin

Improvement of edge detection based on fuzzy rules and edge continuity rules

Bu çalışmada tuz ve biber gürültüsü eklenmiş gri seviyeli sayısal görüntülerde bulanık kurallara (BK) ve kenar devamlılığı kurallarına (KDK) dayalı kenar tespiti yapılması amaçlanmıştır. Bu yöntem yüksek gürültü oranlı görüntülerde diğer birçok yöntemden daha iyi sonuç vermektedir. Bulanık üyelikler maksimum entropi değerine göre belirlenmektedir. Görüntünün sinyal gürültü oranı hesaplanmış ve bu orana göre kenar devamlılığı kurallarının durulaştırılması ile bulanık kuralların durulaştırılması arasında seçim yapılmıştır. Parametreye ihtiyaç duymayan bu yöntem Canny, Roberts ve Sobel yöntemleriyle karşılaştırılmıştır. Kenar devamlılığı kurallarının sürece dâhil edilmediği durumlarda programın çalışma süresinin azaldığı gösterilmiştir.In this study it was intended to do edge detection based on fuzzy rules (FR) and edge continuity rules (ECR) in salt and pepper noise added gray level images. This method has better results than other methods in high level noise ratio images. Fuzzy memberships are determined according to maximum entropy value. Image signal to noise ratio has been computed and the choice is made between fuzzy rules defuzzification and edge continuity rules defuzzification according to this ratio. This method that does not need parameters has been compared with Canny, Roberts and Sobel operators. It has been shown that program run time decreased in situations that edge continuity rules is not included in the process

Structural and optical properties of 2-dimensional coordination compound containing 2- sulfoterephthalic acid and 4,4'-bipyridine

Bu çalışmada, iki farklı organik ligand içeren yeni bir tip iki-boyutlu koordinasyon bileşiği, {(2-H3stp)(4,4'-bipy)2.(H2O)}n,(2-H3stp =2-sülfoterfitalik asit ve 4,4'-bipy= 4,4'-bipiridin), hidrotermal yöntemle sentezlendi ve tek kristal X ışını kristalografisi, toz kırınımı, UV-Vis spektroskopisi ve katı hal fotolüminesans ölçümleri ile karakterize edildi. Kristal yapı analizi bileşiğin triklinik kristal sistemi P-1 uzay grubunda kristalleştiğini gösterir. Bileşiğin asimetrik birimi bir 2-sülfoterfitalik asit, iki 4,4'-bipiridin ve bir örgü su moleküllerinden oluşmaktadır. Kristal yapıda her bir 2-H3stp ligandı güçlü O– H···N hidrojen bağları ile 4,4'-bipiridin molekülü ile etkileşim içindedir. Yapı böylece tek-boyutlu zincir şeklinde büyümektedir. Ayrıca, O–H···O, O– H···N hidrojen bağları ve yüz yüze π-π etkileşimler ile molekülleri bir arada tutmaktadır. Sonuç olarak yapı iki-boyutlu bir forma sahip olur. Ayrıca, bileşik ve onun ligandları sırasıyla oda sıcaklığında katı halde şiddetli sarı-yeşil ve yeşil lüminesans sergiler. Bileşik, maksimum dalgaboyu 560 nm de olacak şekilde geniş yayma bandı gösterir. Bu geçiş muhtemelen π -π * veya n-π * ligandlar arası elektronik geçiş olabilir. Bu arada, bileşiğin ölçülen fotolüminesans spektrumunda, serbest ligandlarla karşılaştırıldığında yaklaşık 50 nm kırmızıya kayma gözlenmiştir. Böylece, bileşik sarımsı-yeşil ışık yayar. Bileşik, {(2-H3stp)(4,4'-bipy)2.(H2O)}n, hem teknolojik hem de endüstriyel üretimde yapısal bir ara malzeme olarak kullanılabilir.In this study, a new type 2D coordination compound formulated as {(2-H3stp)(4,4'-bipy)2.(H2O)}n, (2-H3stp =2-sulfoterephthalic acid and 4,4'-bipy= 4,4'-bipyridine), which included two different organic ligand, was synthesized via hydrothermal method and characterized by single crystal X-ray crystallography, powder X-ray diffraction (PXRD), UV-vis and solid-state photoluminescence measurements. The crystal structure analysis shows that compound crystallizes in the triclinic space group P-1 and its asymmetric unit of contains one 2-sulfoterephthalic acid, two 4,4'-bipyridine and one coordinated water molecules. In this structure, each 2-H3stp ligand links to one 4,4'-bipy molecule with O–H···N hydrogen bonds and the structure is expanding in the form of one-dimensional chain. Meanwhile, O–H···O, O–H···N hydrogen bonds and face-to-face π–π interactions contact also connect the molecules in the structure, resulting form to 2D. Furthermore, compound and its ligand display an intense yellow and green light luminescence emission in the solid-state at room temperature, respectively. The compound indicates broad emission band at λmax= 560 nm which may be assigned to the π-π* or n-π* electronic transition intra-ligand charge transfer (ILCT). Meanwhile, the photoluminescent measured of compound shows the about 50 nm red shift compared free ligands. Thus, compound emits yellowish-green light. The compound, {(2-H3stp)(4,4'-bipy)2.(H2O)}n, can be used as a structural intermediate material in both technological and industrial production

KÜRESEL GRAFİTLİ DÖKME DEMİRLERDE AŞILAYICILARIN MİKROYAPI ve MEKANİK ÖZELLİKLERE ETKİSİ

KÜRESEL GRAFİTLİ DÖKME DEMİRLERDE AŞILAYICILARIN MİKROYAPI ve MEKANİK ÖZELLİKLERE ETKİSİÖzetKüresel grafitli dökme demirlerin alaşımlarından biri olan EN-GJS 400-15, yüksek darbe direnci, yüksek uzama kabiliyeti olan bir demir karbon alaşımıdır. Diğer küresel grafitli dökme demir çeşitlerine göre üretilebilirliği, maliyet ve üretim yöntemi açısından bakıldığında endüstride kullanımı oldukça yaygındır. Endüstride kullanımda olan farklı kimyasal bileşimlerde aşılayıcı malzemeler bulunmaktadır. Aşılayıcı malzemelerin endüstride, miktar ve kullanım yöntemleri farklılık göstermektedir. Bu sebeple bu çalışmada Baryum (Ba), Bizmut (Bi) ve Seryum (Ce) içerikli aşıların mikro yapısal ve mekanik özelliklere olan etkileri incelenmiştir. Kullanılan aşılayıcılar arasında Baryum (Ba) esaslı aşılayıcı malzemenin Kükürt (S) elementi kimyasal analizine ve mikro yapıya olan etkisi incelenmiştir. Mikroyapı karakterizasyonu optik mikroskop, mekanik özellikler ise sertlik değerleri sonuçları olarak incelenmiştir.Anahtar Kelimeler: Küresel grafitli dökme demir, aşılayıcı, EN-GJS 400-15, Baryum (Ba), Bizmut (Bi), Seryum (Ce), Kükürt (S), mikro yapı, mekanik testEFFECT OF INOCULANTS ON MICROSTRUCTURE and MECHANICAL PROPERTIES IN SPHROIDAL GRAPHITE CAST IRONS AbstractEN-GJS 400-15, one of the alloys of spheroidal graphite cast iron, is a type of iron with its high impact resistance and high elongation properties. Compared with other types of spheroidal graphite cast iron, it has been in widespread use in industry from the point of producibility, cost and production process. Inoculants with various chemical compositions are present for industrial use. Inoculants vary in terms of amount and usage in industry. For that reason, within the scope of this study, the effects of inoculants with Barium (Ba), Bismuth (Bi) and Cerium (Ce) on microstructural and mechanic properties are investigated. Among the used inoculants, the impact of inoculants containing Barium (Ba) on the chemical analysis of the element Sulfur (S) and microstructure is analyzed. Microstructures are evaluated via optic microscope while mechanic properties are evaluated in terms of hardness.Keywords: Spheroidal graphite cast iron, Inoculant, EN-GJS 400-15, Barium (Ba), Bismuth (Bi), Cerium (Ce), Sulfur (S), Microstructure, Mechanic tes

Prenatal radiation exposure

Pregnant women may be exposed to nonionizing, ionizing radiation and contrast media via diagnostic or therapeutic procedures and workplace exposure. When computed tomography or magnetic resonance imaging is performed on a pregnant woman, the effects of exposure to radiation, high magnetic fields and contrast media, which can be risky for a fetus, should be considered. Nonionizing radiation that is not significantly risky for a fetus includes microwave, ultrasound, radio frequency and electromagnetic waves, while ionizing radiation that can be teratogenic, carcinogenic or mutagenic includes particles and electromagnetic radiation. The effects of radiation are associated with the level of exposure and stage of fetal development. Organogenesis (two to seven weeks after conception) and the early fetal period (eight to fifteen weeks after conception) are the most sensitive stages for a fetus. Noncancerous health effects have not been determined at any stage of gestation with less than 50 mGy (5 rad) exposure dose of ionizing radiation. Higher exposure levels may lead to spontaneous abortion, growth restriction, and mental retardation. The risk of cancer is increased regardless of the dose. Although the use of iodinated contrast media is generally thought to be safe during pregnancy, the risk of fetal hypothyroidism should be considered and it should be used only when necessary. The use of gadolinium-based contrast media during pregnancy is controversial because of the lack of clinical data. The purpose of this article is to review the existing literature regarding the prenatal radiation exposure and to discuss fetal risk of radiation