Entelektüel Katma Değer Katsayısı Yöntemi Kullanılarak Entelektüel Sermayenin Firma Değeri Üzerindeki Etkisinin Belirlenmesine Yönelik Bir Araştırma

The main purpose of this study is to point out the significance of the intellectual capital on firm valuation. For this reason, It is the implementation, to what extent the technology firms traded on the ISE (Istanbul Stock Exchange) attaches importance to the intellectual capital is examined by using the correlation and multiple regression analysis with the help of the Value Added Intellectual Coefficient of Ante Pulic. As a result of this analysis, it is possible to say that most of the firms, including the knowledge based ones in our country, do not attach adequate importance to the intellectual capital

Dissipation and coherent effects in narrow superconducting channels

We apply the time dependent Ginzburg-Landau equations (TDGL) to study small ac currents of frequency $\omega$ in superconducting channels narrow on the scale of London penetration depth. We show that TDGL have $t$-dependent and spatially uniform solutions that describe the order parameter with an oscillating part of the double frequency coexisting with an ac electric field. We evaluate the Ohmic losses (related neither to the flux flow nor to the phase slips) and show that the resistivity reduction on cooling through the critical temperature $T_c$ should behave as $(T_c-T)^2/\omega^2$. If the channel is cut out of an anisotropic material in a direction other than the principal axes, the transverse phase difference and the Josephson voltage between the channel sides are generated.Comment: 5 pages, 1 figures, Accepted for publication in Phys. Rev.

WITHIN THE FRAME OF CONSTRUCTION CONTRACTUAL TURKISH ACCOUNTING STANDARDS (TMS 11), ACCOUNTING OF CONSTRUCTION CONTRACTING WORKS OVER THE YEARS

Günümüzde işletmelerce yıllara yaygın inşaat taahhüt işlerinde dönem karının (zararının) ve proje maliyetlerinin doğru saptanması ve ilgili döneme yansıtılması büyük önem taşımaktadır. Yıllara yaygın inşaat taahhüt işlerinin muhasebeleştirilmesinde iki yöntem kullanılmaktadır. Yöntemlerden ilki ve ülkemizde yıllardır kullanılmakta olanı tamamlanmış sözleşme yöntemidir. Bu yöntemin özelliği, söz konusu inşaat işinin kar (zarar), gelir, maliyet tutarının belirlenmesi için işin tamamının veya büyük bir kısmının inşa edilmiş olması gerekmektedir. Yöntemlerden diğeri Türkiye Muhasebe Standardı 11'in öngördüğü tamamlanma oranı (yüzdesi) yöntemidir. Bu yöntem, yıllara yaygın inşaat sözleşmelerine konu olan işlerde işin başlaması ile tamamlanması farklı dönemleri teşkil ettiğini belirtmekte ve dönemsellik kavramına dayanmaktadır. Dolayısıyla bu yönteme göre muhasebeleştirmede işin tamamlanma derecesine göre gelir ve maliyetlerin kaydı gerçekleştikleri hesap dönemlerine dağıtılmaktadır. Böylece daha güvenilir finansal tablolar oluşturulmakta bu tablolar sayesinde kullanıcılarca daha doğru bilgilere ulaşılabilmektedir. Bu makalenin amacı inşaat sözleşmelerine ilişkin muhasebe kayıtlarını her iki yöntem çerçevesinde incelemek ve ortaya çıkan farklılığı vurgulamaktır. Nowadays, it has a great importance that period income/loss and project costs in construction and contracting Works over years has been determined properly and reflected to that period by the business. Two methods has been used in over years recognition of construction and contracting Works. First method is completed contract methods that has been used in our country for years. The feature of this method is that the complete or the large part of the work must be built in order to determine the profit/loss, revenue and costs of construction work in question. The other method is percentage of completion method being provided by Turkish Accounting Standards 11. This method indicates that in the works being subject to the construction contracts over years, the starting and completing of the work constitutes different periods, and it is based on the periodicity concept. So, according to this method; in accounting, the revenue and cost record in reference to the degree of work completion is distributed within that accounting periods. Therefore, more trustable financial statements have been formed, and thanks to these statements, it is given more exact information to the users. The aim of this article is to examine the accounting records in relation to the construction contracts within the frame of both methods and to emphasize the resultant differences of them

Chemical and structural analysis of Eucalyptus globulus and E. camaldulensis leaf cuticles: a lipidized cell wall region

The plant cuticle has traditionally been conceived as an independent hydrophobic layer that covers the external epidermal cell wall. Due to its complexity, the existing relationship between cuticle chemical composition and ultra-structure remains unclear to date. This study aimed to examine the link between chemical composition and structure of isolated, adaxial leaf cuticles of Eucalyptus camaldulensis and E. globulus by the gradual extraction and identification of lipid constituents (cutin and soluble lipids), coupled to spectroscopic and microscopic analyses. The soluble compounds and cutin monomers identified could not be assigned to a concrete internal cuticle ultra-structure. After cutin depolymerization, a cellulose network resembling the cell wall was observed, with different structural patterns in the regions ascribed to the cuticle proper and cuticular layer, respectively. Our results suggest that the current cuticle model should be revised, stressing the presence and major role of cell wall polysaccharides. It is concluded that the cuticle may be interpreted as a modified cell wall region which contains additional lipids. The major heterogeneity of the plant cuticle makes it difficult to establish a direct link between cuticle chemistry and structure with the existing methodologies

Formation of Two Component Bose Condensate During the Chemical Potential Curve Crossing

In this article we study the formation of the two modes Bose-Einstein condensate and the correlation between them. We show that beyond the mean field approximation the dissociation of a molecular condensate due to the chemical potential curve crossing leads to the formation of two modes condensate. We also show that these two modes are correlated in a two mode squeezed state.Comment: 10 page

Magnetic Pinning of Vortices in a Superconducting Film: The (anti)vortex-magnetic dipole interaction energy in the London approximation

The interaction between a superconducting vortex or antivortex in a superconducting film and a magnetic dipole with in- or out-of-plane magnetization is investigated within the London approximation. The dependence of the interaction energy on the dipole-vortex distance and the film thickness is studied and analytical results are obtained in limiting cases. We show how the short range interaction with the magnetic dipole makes the co-existence of vortices and antivortices possible. Different configurations with vortices and antivortices are investigated.Comment: 12 pages, 12 figures. Submitted to Phys. Rev.

Investigation on the aerosol performance of dry powder inhalation hypromellose capsules with different lubricant levels

HPMC capsules are made by a dipping process and a surface lubricant for the mould pins is an essential processing aid for removing dried capsules shells. For the purpose of this study, the level was determined by quantifying methyloleate (MO) a component found in the lubricant but not in the hypromellose capsules. Here we investigated the influence of the lubricant, low (10.81 μg/capsule = 60 mg/kg MO), medium (15.97 μg/capsule = 90 mg/kg MO) and high (23.23 μg/capsule = 127 mg/kg MO) content on powder (binary mixture of salbutamol: lactose, 1:50 w/w) aerosolization properties was investigated. Results indicated significantly lower emitted dose from capsules with 60 mg/kg MO. Furthermore, the 90 and 127 mg/kg MO level of lubricant capsules produced almost double the Fine Particle Dose & Fine Particle Fraction compared with the low level of lubricant. The data indicates that lubricant level within capsules has an influence on deposition profiles and amount of drug remaining in capsule and inhaler device after actuation. It is suggested lubricant levels greater than 60 mg/kg MO per capsule are required to minimise powder retention within capsules and maximise deposition profiles. AFM (atomic force microscopy) data suggest that internal surface roughness may be related with this phenomena

Photonics and fracture toughness of heterogeneous composite materials

Fracture toughness measures the resistance of a material to fracture. This fundamental property is used in diverse engineering designs including mechanical, civil, materials, electronics and chemical engineering applications. In spite of the advancements made in the past 40 years, the evaluation of this remains challenging for extremely heterogeneous materials such as composite concretes. By taking advantage of the optical properties of a thin birefringent coating on the surface of opaque, notched composite concrete beams, here we sense the evolution of the maximum shear stress distribution on the beams under loading. The location of the maximum deviator stress is tracked ahead of the crack tip on the experimental concrete samples under the ultimate load, and hence the effective crack length is characterised. Using this, the fracture toughness of a number of heterogeneous composite beams is evaluated and the results compare favourably well with other conventional methods using combined experimental and numerical/analytical approaches. Finally a new model, correlating the optically measured shear stress concentration factor and flexural strength with the fracture toughness of concretes is proposed. The current photonics-based study could be vital in evaluating the fracture toughness of even opaque and complex heterogeneous materials more effectively in future

The SDF-1α/CXCR4 Axis is Required for Proliferation and Maturation of Human Fetal Pancreatic Endocrine Progenitor Cells

The chemokine receptor CXCR4 and ligand SDF-1α are expressed in fetal and adult mouse islets. Neutralization of CXCR4 has previously been shown to diminish ductal cell proliferation and increase apoptosis in the IFNγ transgenic mouse model in which the adult mouse pancreas displays islet regeneration. Here, we demonstrate that CXCR4 and SDF-1α are expressed in the human fetal pancreas and that during early gestation, CXCR4 colocalizes with neurogenin 3 (ngn3), a key transcription factor for endocrine specification in the pancreas. Treatment of islet like clusters (ICCs) derived from human fetal pancreas with SDF-1α resulted in increased proliferation of epithelial cells in ICCs without a concomitant increase in total insulin expression. Exposure of ICCs in vitro to AMD3100, a pharmacological inhibitor of CXCR4, did not alter expression of endocrine hormones insulin and glucagon, or the pancreatic endocrine transcription factors PDX1, Nkx6.1, Ngn3 and PAX4. However, a strong inhibition of β cell genesis was observed when in vitro AMD3100 treatment of ICCs was followed by two weeks of in vivo treatment with AMD3100 after ICC transplantation into mice. Analysis of the grafts for human C-peptide found that inhibition of CXCR4 activity profoundly inhibits islet development. Subsequently, a model pancreatic epithelial cell system (CFPAC-1) was employed to study the signals that regulate proliferation and apoptosis by the SDF-1α/CXCR4 axis. From a selected panel of inhibitors tested, both the PI 3-kinase and MAPK pathways were identified as critical regulators of CFPAC-1 proliferation. SDF-1α stimulated Akt phosphorylation, but failed to increase phosphorylation of Erk above the high basal levels observed. Taken together, these results indicate that SDF-1α/CXCR4 axis plays a critical regulatory role in the genesis of human islets

Expression of SDF-1α and nuclear CXCR4 predicts lymph node metastasis in colorectal cancer

Although stromal cell-derived factor (SDF)-1α and its receptor CXCR4 are experimentally suggested to be involved in tumorigenicity, the clinicopathological significance of their expression in human disease is not fully understood. We examined SDF-1α and CXCR4 expression in colorectal cancers (CRCs) and their related lymph nodes (LNs), and investigated its relationship to clinicopathological features. Specimens of 60 primary CRCs and 27 related LNs were examined immunohistochemically for not only positivity but also immunostaining patterns for SDF-1α and CXCR4. The relationships between clinicopathological features and SDF-1α or CXCR4 expression were then analysed. Stromal cell-derived factor-1α and CXCR4 expression were significantly associated with LN metastasis, tumour stage, and survival of CRC patients. Twenty-nine of 47 CXCR4-positive CRCs (61.7%) showed clear CXCR4 immunoreactivity in the nucleus and a weak signal in the cytoplasm (nuclear type), whereas others showed no nuclear immunoreactivity but a diffuse signal in the cytoplasm and at the plasma membrane (cytomembrane type). Colorectal cancer patients with nuclear CXCR4 expression showed significantly more frequent LN metastasis than did those with cytomembrane expression. Colorectal cancer patients with nuclear CXCR4 expression in the primary lesion frequently had cytomembrane CXCR4-positive tumours in their LNs. In conclusion, expression of SDF-1α and nuclear CXCR4 predicts LN metastasis in CRCs