An evaluation about expertise educations of certificated public accountants within the frame of new expertise legislation

6754 sayılı yeni Bilirkişilik Kanunu’nun getirdiği en önemli yeniliklerden birisi bilirkişilik temel eğitimidir. Bu çalışmada amaçlanan, muhasebe meslek mensuplarının, bilirkişilik temel eğitimi hakkındaki görüşlerini analiz etmek ve eğitimlerin gelişimine katkı sunabilmektir. Çalışmada, Denizli SMMM Odası’nda gerçekleştirilen bilirkişilik temel eğitimlerine katılan muhasebe meslek mensuplarıyla anket yapılarak toplanan veriler, SPSS programıyla analiz edilmiştir. Katılımcıların eğitim hakkındaki görüşlerinin, alt gruplar açısından farklılık gösterip göstermediği t-testi ve varyans analizi yardımıyla araştırılmıştır. Araştırma sonuçlarına göre, bilirkişilik temel eğitimine ilişkin memnuniyet düzeyi oldukça yüksek olmakla birlikte, eğitimin süresi ve bilgi ihtiyacını karşılama düzeyi gibi konularda memnuniyet düşmüştür. Meslekte deneyimli olan katılımcıların diğerlerine göre daha fazla memnun kaldıkları söylenebilir.One of the most important innovations brought by the new Law of Expertise No. 6754 is basic education of expertise. The aim of this study is to analyze the opinions of professional accountants about basic education of experts and to contribute to the development of education. The survey data collected from the accountants who participated in the basic education of expertise in Denizli Chamber of Certified Public Accountants (DSMMMO), were analyzed with SPSS program. T-test and variance analysis were used to determine whether participants' views on education differed in terms of sub-groups. According to the results of the study, although the satisfaction level for the basic education of the expertise is quite high, satisfaction levels such as the duration of the education and the level of meeting the information needs decreased. It can be said that the participants who are experienced in the profession are more satisfied than others

TURKISH ADAPTATION OF STUDY-LEISURE CONFLICT SCALE, ITS VALIDITY AND RELIABILITY

This study aimed to adapt to Turkish the measurement of work-leisure conflict developed by Tsaur et al. (2012) to measure work-leisure conflict and to present the causes and dimensions of the conflict and to develop a new study-leisure conflict scale for university students based on the items of this scale and to undertake reliability and validity studies for the new measure. A total of 306 students took part in the study. First of all, “Measurement of Work-Leisure”, the foundation for this study, was translated into Turkish in order to ensure linguistic equivalence. Validity was investigated by using explanatory and confirmatory factor analyses. Reliability was calculated by utilizing Cronbach Alpha internal consistency coefficient, split halves method and Guttman reliability coefficient. Statistical results obtained from the study show that the adapted Turkish version of the scale was a valid and reliable measurement instrument.  Article visualizations

Determining the optimum production portfolio in agricultural sector : province of Denizli case

Agriculture is a field which is critically important for the economy of every country. Countries pursue different agricultural production strategies in different regions in accordance with their needs. In this study, a production planning model was developed based on Modern Portfolio Theory for the production of summer and winter vegetables in Denizli, which has a significant agricultural production potential for the Aegean region. The historical data of the specified products were obtained from Turkish Statistical Institute (TUIK). As the analysis method, Markowitz mean variance model and efficient frontier concepts were used. The optimum production portfolios, which have different product ranges and through which the manufacturers can make maximum profit according to their risk appetite, were determined. This study serves as a guide way to the manufacturers for the cultivation plans in future seasons.peer-reviewe

Determining the optimum production portfolio in agricultural sector : province of Denizli case

Agriculture is a field which is critically important for the economy of every country. Countries pursue different agricultural production strategies in different regions in accordance with their needs. In this study, a production planning model was developed based on Modern Portfolio Theory for the production of summer and winter vegetables in Denizli, which has a significant agricultural production potential for the Aegean region. The historical data of the specified products were obtained from Turkish Statistical Institute (TUIK). As the analysis method, Markowitz mean variance model and efficient frontier concepts were used. The optimum production portfolios, which have different product ranges and through which the manufacturers can make maximum profit according to their risk appetite, were determined. This study serves as a guide way to the manufacturers for the cultivation plans in future seasons.peer-reviewe

A New Technique for Surgical Treatment of Vaginal Agenesis Using Combined Abdominal-Perineal Approach

Optimum therapeutic approach in vaginal agenesis has always been an area of extensive controversies. Although surgical management gained priority due to the evolution of techniques, there is currently no consensus in the literature regarding the best type of surgical approach. The most commonly preferred surgical procedure among gynecologists is McIndoe operation which involves the creation of a space between bladder and rectum, insertion of a mold covered with split-thickness skin graft into that neovaginal space, and use of postoperative vaginal dilation to avoid stenosis. However, many modifications have been introduced in time in an attempt to increase the success rates. In this paper, we describe two cases with vaginal agenesis with functioning uterus who were subjected to surgery by combined abdominal-perineal approach. The surgical technique also included the use of a specially designed vaginal mold made up of polymethyl methacrylate and use of Hyalobarrier gel which is an adhesion-preventing agent

Out-of-Plane Vibration of Curved Uniform and Tapered Beams with Additional Mass

As there is a gap in literature about out-of-plane vibrations of curved and variable cross-sectioned beams, the aim of this study is to analyze the free out-of-plane vibrations of curved beams which are symmetrically and nonsymmetrically tapered. Out-of-plane free vibration of curved uniform and tapered beams with additional mass is also investigated. Finite element method is used for all analyses. Curvature type is assumed to be circular. For the different boundary conditions, natural frequencies of both symmetrical and unsymmetrical tapered beams are given together with that of uniform tapered beam. Bending, torsional, and rotary inertia effects are considered with respect to no-shear effect. Variations of natural frequencies with additional mass and the mass location are examined. Results are given in tabular form. It is concluded that (i) for the uniform tapered beam there is a good agreement between the results of this study and that of literature and (ii) for the symmetrical curved tapered beam there is also a good agreement between the results of this study and that of a finite element model by using MSC.Marc. Results of out-of-plane free vibration of symmetrically tapered beams for specified boundary conditions are addressed

Colon Cancer

Colorectal cancers (CRCs) are commonly diagnosed malignancy in both men and women. Although it is a common disease, mortality rates decrease with widespread use of screening methods and novel developments in surgery. Physical examination, abdomen and pelvic computerized tomography, and chest imaging are necessary for preoperative staging and surgical planning of a newly diagnosed colon cancer. CRCs usually develop from adenomatous polyps. Although curative treatment of localized colon cancer is surgery, endoscopic polypectomy is sufficient when severe dysplasia or carcinoma in situ is detected on a polyp surface. Total mesorectal excision and neoadjuvant chemoradiotherapy in rectum cancers resulted in significant reductions in morbidity, mortality, and recurrence rates. Recently, complete mesocolic excision and central vascular ligation method has been described in the surgical treatment of colon cancer to achieve similar results. Unfortunately, metastatic colon cancer rate at presentation is approximately 20%. Surgery is a potentially curative option in selected patients with liver and lung metastasis. Pathologic stage of the tumor at presentation is the most important prognostic factor after resection. Therefore, early diagnosis of colon cancer by screening methods and new surgical techniques will lead to better results in survival rates

Three-dimensional higher-order Schrödinger algebras and Lie algebra expansions

We provide a Lie algebra expansion procedure to construct three-dimensional higher-order Schr\"odinger algebras which relies on a particular subalgebra of the four-dimensional relativistic conformal algebra. In particular, we reproduce the extended Schr\"odinger algebra and provide a new higher-order Schr\"odinger algebra. The structure of this new algebra leads to a discussion on the uniqueness of the higher-order non-relativistic algebras. Especially, we show that the recent d-dimensional symmetry algebra of an action principle for Newtonian gravity is not uniquely defined but can accommodate three discrete parameters. For a particular choice of these parameters, the Bargmann algebra becomes a subalgebra of that extended algebra which allows one to introduce a mass current in a Bargmann-invariant sense to the extended theory.Comment: v3., typos fixed, reference added, version appeared in JHE