Karamanoğlu Mehmetbey University
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Problems faced by private accountant and financial advisor professional candidates and professional belonging.
No full textTez No: 881168İşletmelerin sürdürülebilirliği açısından muhasebenin önemi oldukça büyüktür. Geçmişten günümüze kadar işletmelerin muhasebe departmanları, işletmenin finansal durumunu takip etmek, kayıtları düzenlemek ve raporlamak gibi kritik görevleri üstlenmiştir. Doğru, güvenilir ve düzenli bir muhasebe sistemi, işletmenin geleceğini planlamak ve kararlar almak için temel bir referans noktası sağlar. Dolayısıyla, işletmelerin muhasebesinin doğru, güvenilir ve düzenli bir şekilde yürütülmesi, muhasebe mesleğinin temel sorumlulukları arasında yer almaktadır. Bu sayede işletmeler, finansal açıdan güçlü bir temel üzerine inşa edilebilir ve sürdürülebilir bir büyüme sağlayabilir. Bu araştırmada, muhasebe meslek mensubu olmadan önce adaylara zorunlu kılınan staj sürecinde karşılaşılan zorluklarla ilgili bir anket çalışması gerçekleştirilmiştir. Bu çalışma, muhasebe meslek mensubu adaylarının staj sürecinde yaşadıkları problemler ile mesleki aidiyet arasındaki ilişkiyi anlamaya yöneliktir. Muhasebe meslek mensubu adaylarının yaşadığı zorluklar ile mesleki aidiyet arasındaki ilişkiyi anlamak amacıyla anket uygulanmıştır. WhatsApp, Telegram ve Facebook grupları aracılığıyla yaklaşık 500 muhasebe meslek mensubu adayına ulaşılmış ve bu kişilerden 138'i geri dönüş sağlamıştır. Geri dönüş sağlayan katılımcılar arasında, istenilen verilere uygun olmayan 28 kişinin anketleri çıkarılarak örneklem hacmi 110 olarak belirlenmiştir. Elde edilen veriler, SPSS programı kullanılarak tanımlayıcı istatistik analizi, güvenilirlik analizi, normallik testi, Pearson korelasyon analizi ve basit doğrusal regresyon analizi yapılmıştır. Yapılan analizler, muhasebe meslek mensubu adaylarının karşılaştığı problemler ile mesleki aidiyet arasındaki ilişkiyi anlamayı amaçlamaktadır. Muhasebe meslek mensubu adaylarının yaşadığı zorluklar, çalışma ortamı ve meslek mensubundan kaynaklanan sorunlar ile dışsal etkenlerden kaynaklanan sorunlar olmak üzere iki alt boyutta incelenmiştir. Mesleki aidiyet ise duygusal mesleki aidiyet, normatif mesleki aidiyet, birikmiş maliyetler ve sınırlı alternatifler mesleki aidiyet olarak dört alt boyutta değerlendirilmiştir. Bu analizler çerçevesinde kurulan hipotezler incelenmiş ve desteklenmiştir. Elde edilen sonuçlara göre, çalışma ortamı ve meslek mensubundan kaynaklanan problemler ile duygusal, normatif ve birikmiş maliyetler arasında anlamlı ve negatif yönlü bir ilişki belirlenmiştir. Ayrıca, bu problemler ile sınırlı alternatifler mesleki aidiyet arasında anlamlı ve pozitif yönlü bir ilişki tespit edilmiştir. Benzer şekilde, dışsal etkenlerden kaynaklanan problemler ile duygusal, normatif ve birikmiş maliyetler arasında negatif yönlü ve anlamlı bir ilişki bulunmuştur. Ancak, dışsal etkenler ile sınırlı alternatifler mesleki aidiyet arasında pozitif yönlü ve anlamlı bir ilişki olduğu görülmüştür. Bu sonuçlar, muhasebe meslek mensubu adaylarının yaşadığı problemlerin mesleki aidiyetlerini etkilediğini göstermektedir. Özellikle, karşılaşılan problemlerin artmasıyla mesleki aidiyetin azaldığı gözlemlenmiştir.In terms of the sustainability of businesses, the importance of accounting is significant. Throughout history, accounting departments of businesses have undertaken critical tasks such as monitoring the financial status of the business, organizing records, and reporting. A correct, reliable, and systematic accounting system provides a fundamental reference point for planning the future of the business and making decisions. Therefore, conducting accounting in a correct, reliable, and systematic manner is among the basic responsibilities of the accounting profession. In this way, it can be built on an economically strong foundation and achieve sustainable growht. In this research, a survey was conducted regarding the difficulties encountered during the mandatory internship period for individuals aspiring to become accounting professionals. This study aims to understand the relationship between the challenges faced by accounting profession candidates during the internship period and their professional commitment. To understand the relationship between the challenges encountered by accounting profession candidates and their professional commitment, a survey was conducted. Approximately 500 accounting profession candidates were reached through WhatsApp, Telegram, and Facebook groups, and 138 of them responded. Among the respondents, 28 individuals whose surveys did not meet the required criteria were excluded, and the sample size was determined as 110. The collected data were analyzed using descriptive statistical analysis, reliability analysis, normality test, Pearson correlation analysis, and simple linear regression analysis with the SPSS program. The analyses aim to understand the relationship between the challenges faced by accounting profession candidates and their professional commitment. The difficulties encountered by accounting profession candidates were examined in two sub-dimensions: workplace and problems arising from the profession, and external factors. Professional commitment was evaluated in four sub-dimensions: emotional professional commitment, normative professional commitment, perceived organizational support, and affective commitment. The hypotheses established within the framework of these analyzes were examined and supported. According to the results, there was a significant negative relationship between workplace and profession-related problems and emotional, normative, and perceived organizational support. Additionally, a positive and significant relationship was observed between these problems and perceived alternatives for professional commitment. Similarly, external factors were found to have a negative and significant relationship with emotional, normative, and perceived organizational support, while a positive and significant relationship was observed between these factors and perceived alternatives for professional commitment. These results indicate that the challenges encountered by accounting profession candidates affect their professional commitment, especially with an increase in these challenges leading to a decrease in professional commitment
Vocabulary in the documentary “Bahşı Söyle Ahvalini”
Get PDFDilin, değerlerin ve kültürün yeni nesillere aktarımı için başvurulan yollardan biri belgesellerdir. Araştırmanın amacı, TRT İç Yapımlar Daire Başkanlığınca çekimleri tamamlanan ve ilk bölümü 8 Şubat 2022 tarihinde TRT Belgesel kanalında yayınlanan “Bahşı Söyle Ahvalini” adlı belgesele konu olan on ozanın belgeselde geçen eserlerinin söz varlığını tespit etmektir. Bu sayede belgeselin Türkçenin söz varlığını ne düzeyde yansıttığı ve söz varlığına katkısı belirlenmiştir. Araştırmada dijital materyallerin incelemesine de uygun olan nitel araştırma yöntemlerinden doküman analizi yöntemi kullanılmıştır. Bu çalışmadan hareketle Türk kültürünün aktarımında, okullarda Türkçenin halk edebiyatı örnekleriyle öğretiminde, Türkçenin doğru kullanımıyla ilgili toplumsal farkındalık yaratmak için her yaş grubuna hitap eden benzer belgesellerin önemi vurgulanmıştır. Türkçe derslerinde söz varlığı unsurlarını yansıtan yalın bir dille yazılmış eserlerden yararlanılmasının; dinleme eğitiminde, sözcük öğretiminde, yabancılara Türkçe öğretiminde halk edebiyatı eserlerinin kullanımının gerekliliğine dikkat çekilmiştir.The language carries the cultural and value elements of its society. These elements are transferred to future generations in various ways. Documentaries are one of the ways to transfer language, values and culture to new generations. The aim of the research is to determine the vocabulary of the works of ten minstrels who are the subject of the documentary titled "Bahşı Söyle Ahvalini", the shooting of which was completed by TRT Internal Productions Department and the first part was broadcasted on TRT Documentary channel on February 8, 2022. In this way, the extent to which the documentary reflects the vocabulary of Turkish and its contribution to the vocabulary was determined. In the research, document analysis method, which is one of the qualitative research methods suitable for the analysis of digital materials, was used. Based on this study, the importance of similar documentaries that appeal to all age groups in the transfer of Turkish culture, in teaching Turkish with examples of folk literature in schools, and in raising social awareness about the correct use of Turkish was emphasized. The necessity of utilizing works written in a simple language reflecting the elements of vocabulary in Turkish lessons; the necessity of using folk literature works in listening education, vocabulary teaching, teaching Turkish to foreigners was emphasized
Measurement of the primary Lund jet plane density in proton-proton collisions at s = 13 TeV
No full textA measurement is presented of the primary Lund jet plane (LJP) density in inclusive jet production in proton-proton collisions. The analysis uses 138 fb?1 of data collected by the CMS experiment at s = 13 TeV. The LJP, a representation of the phase space of emissions inside jets, is constructed using iterative jet declustering. The transverse momentum kT and the splitting angle ?R of an emission relative to its emitter are measured at each step of the jet declustering process. The average density of emissions as function of ln(kT/GeV) and ln(R/?R) is measured for jets with distance parameters R = 0.4 or 0.8, transverse momentum pT> 700 GeV, and rapidity |y| < 1.7. The jet substructure is measured using the charged-particle tracks of the jet. The measured distributions, unfolded to the level of stable charged particles, are compared with theoretical predictions from simulations and with perturbative quantum chromodynamics calculations. Due to the ability of the LJP to factorize physical effects, these measurements can be used to improve different aspects of the physics modeling in event generators. © The Author(s) 2024
The effect of swimming sport on multiple intelligence and cognitive processes in children
No full textTez No: 883135Bu çalışmanın amacı: Çocuklarda yüzme sporunun çoklu zekâ ve bilişsel süreçlere etkisini incelemek. Araştırma gurubu: gönüllü olarak seçilen, yüzme eğitimi alan ve deney grubunda yer alan (15) kız, kontrol grubunu ise yüzme eğitimi almayan (15) kız ortaokul öğrencisinden oluşmaktadır. Araştırmanın amacına ulaşmak için: Sperling, Howard, Miller ve Murphy (2002) tarafından geliştirilen Karekelle ve Saraç (2007) tarafından Türkçeye uyarlanan çocuklar için üstbilişsel farkındalık ölçeği ve Fatma Susar (2006) tarafından geliştirilen çocuklar için çoklu zekâ ölçekleri kullanılmıştır. Çalışmada ön test ve son test uygulanmıştır. Verilerin çözüm ve yorumlanmasında önce: Araştırma bulgularına göre Skewness ve Kurtosis değerlerine göre normallik dağılımları yapılmış, p>0.05 ten büyük olduğu ve standart sapma değerlerinin (standart eror)-1,961,96 arasında olduğu için verilerin normal dağıldığını söyleyebiliriz. Buna göre ilişkili örneklemler için Paired Samples Testi, Tanımlayıcı İstatistik Testi, Frekans Analizi ve etki değerlerini ölçmek için de cohen's kullanılmıştır. Buna göre Cohen (1988) tarafından önerilen kriterler kullanılarak bu kriterler; 0,01 küçük etki, 0,06 orta etki, 0,14 büyük etki olarak kabul edilmiştir. Verilerin değerlendirilmesinde ve hesaplanmış değerlerin bulunmasında SPPS pro 64 programı kullanılarak anlamlılık düzeyi p0.05 is more significant than 0.05 and the standard deviation values (standard error) are between -1,961.96. Accordingly, the Paired Samples Test, Descriptive Statistics Test, and Frequency Analysis were used for related samples, and Cohen's was used to measure effect values. Accordingly, using the criteria suggested by Cohen (1988), these criteria are: 0.01 was considered a small effect, 0.06 was considered a medium effect, and 0.14 was considered a significant effect. SPPS pro 64 program was used to evaluate the data and find the calculated values, and the significance level was accepted as p<0.05. As a result of this study, individuals who received swimming training were found to have higher levels of multiple intelligence and cognitive development. While the individuals in the experimental group showed improvement in the multiple intelligence areas of visual-spatial intelligence, interpersonal-social intelligence, logical-mathematical intelligence, physical-kinesthetic intelligence, and musical-rhythmic intelligence, a significant difference also emerged in cognitive development. Regular physical exercise significantly contributes to cognitive development in individuals. In the control group, a difference was observed only in physical-kinesthetic intelligence among the multiple intelligence areas, while no significant difference was seen in cognitive development
Validity and Reliability of the Timed 360° Turn Test in Individuals with Ankle Sprain
No full textBackground: The Timed 360° turn test (T-360° TT) was developed to assess balance and turning ability. Although validity and reliability have been performed in different diseases, validity and reliability have not been performed in individuals with ankle sprain (AS). Purpose: The purpose of this study was to investigate the validity and reliability of the T-360° TT in individuals with AS. Methods: The study included 54 individuals with AS. Participants were initially evaluated with T-360° TT, Timed Up and Go (TUG) test and Biodex Balance System (BBS). To assess test–retest reliability, the T-360° TT was performed again 5 days after the first measurement by the same assessor. Results: At the end of the study, strong positive correlations were found between T-360° TT with TUG test and BBS (p < 0.05). In addition, T-360° TT had excellent test–retest reliability (Intraclass correlation coefficient = 0.87). Conclusion: The T-360° TT is a valid and reliable tool for the evaluation of balance and turning ability in individuals with AS. We also think that it can be used practically in clinical settings because it is a test that can be easily and quickly performed. © Indian Orthopaedics Association 2024
Comparison of probe tone and click stimulus at 226 Hz frequency on acoustic ımmittance measurement in normal hearing adults: a cross-sectional study
No full textObjectives Acoustic immittancemetry measurement is made using a probe tone or click stimulus at a frequency of 226 Hz, which is included in the audiological test battery. This study aims to compare tympanometric peak pressure (TPP), static acoustic admittance (Y-tm), equivalent external ear canal volume (V-ea) and tympanometric width (TW) values measured with probe tone and click stimulus at 226 Hz frequency. Design Measurements were made with a probe tone and click stimulus at frequency of 226 Hz in 60 ears of 30 adult individuals with normal hearing between the ages of 18-26. In the measurements TPP, Y-tm, V-ea and TW values were determined for both ears. Results In two different tympanogram measurement results using 226 Hz click stimulus and 226 Hz probe tone were a statistically significant difference was found between Y-tm, V-ea and TW values in the left ear (p 0.05). Conclus & imath;on The current findings show that the comment of right and left ear tympanogram results should be evaluated according to two different measurement results using 226 Hz click stimulus and 226 Hz probe tone
Türkiye’s strategic importance in ensurıing european energy supply security
No full textEnerji güvenliği kavramının 21. yüzyılla birlikte daha boyutlu ve kapsamlı bir içerik kazandığı görülmektedir. Dünyada tüketilen enerji kaynakları arasında yüksek enerji verimliliği, taşıma depolama kolaylıkları nedeniyle hidrokarbon kaynaklar yaygın olarak kullanılmaktadır. Yenilenebilir enerji kaynaklarına yapılan yatırımlara rağmen yakın gelecekte hidrokarbon kaynaklara olan talep azalmayacaktır. Avrupa ülkeleri petrol ve doğal gaz pazarında büyük ölçüde Rusya’ya bağımlıdır. Rusya’nın enerjiyi siyasi araç olarak kullanma hamleleri Avrupa’yı yeni kaynak ve güzergâh arayışlarına yöneltmiştir. Soğuk Savaş sonrası Orta Asya ve Hazar havzası kaynaklarının batılı şirketlere açılması, tüketim merkezlerine Türkiye güzergahından götürülmesinin desteklenmesini sağlamıştır. Avrupa bu yolla hem kaynak çeşitliği sağlarken hem de güvenli güzergaha sahip olmuştur. Jeopolitik konumu ve önemli enerji pazarlarından biri olması, kaynak ülkelerle Avrupa arasında köprü ve terminal özelliği Türkiye’yi bölgesel petrol politikaları ve stratejilerde planlamaların merkezine yerleştirmektedir. Kaynak ülkelerle Avrupa ülkeleri arasında hidrokarbon kaynakların dünya pazarlarında taşınmasında kilit rol üstlendiği için Türkiye’nin arz güvenliğine sağladığı katkı Avrupa açısından hayati önem taşımaktadır.It is seen that the concept of energy security has gained a more dimensional and comprehensive content with the 21st century. Among the energy resources consumed in the world, hydrocarbon resources are widely used due to their high energy efficiency and ease of transportation and storage. Despite investments in renewable energy sources, the demand for hydrocarbon resources will not decrease in the near future. European countries are heavily dependent on Russia for oil and natural gas. Russia’s moves to use energy as a political tool have led Europe to search for new sources and routes. After the Cold War, the Türkiye route was supported by opening up the resources of Central Asia and the Caspian basin to western companies. That’s why Europe has resource diversity and safe routes. Türkiye’s geopolitical location, being one of the important energy markets, and its bridge and terminal feature for Europe place Türkiye at the center of regional oil policies and strategies. Türkiye’s contribution to security of supply is vital for Europe
The impact of kaleidoscope on children's pain and fear during sutures
No full textIntroduction: The pediatric emergency department can be a place of fear and pain during treatment. This study was to determine the effect of the kaleidoscope on the fear and pain levels of children aged 4–12 years admitted to the pediatric emergency department for suturing. Method: This study was conducted as a randomized controlled experimental study. The sample size was calculated by taking into account the known score in the GPower 3.1.5 program. The sample size was calculated as 112 in total. Children with head or limb injuries were randomly assigned to their groups. Data were collected using “Information form”, “Children's Fear Scale (CFS), Wong Baker Pain Scale, Kaleidoscope and Stopwatch”. The data were evaluated by percentage, mean, standard deviation, chi-square, t test, correlation analysis and Krusskal Wallis test in computerized environment. Results: The majority of children were male (60.7 %) and the mean age was 7.75 ± 2.79 years. Demographic variables, fear and pain scores of the children were similar before the procedure. After the procedure, the mean fear score was 1.71 ± 1.27 for the kaleidoscope group and 3.23 ± 0.89 for the control group, and the difference between the groups was found to be significant (p < 0.01). When the difference between the groups was examined in terms of the pain status of the children after the procedure, it was observed that the pain level of the children in the kaleidoscope group (1.77 ± 1.12) was significantly lower than the pain level of the children in the control group (3.30 ± 0.91) (p < 0.05). In conclusion, it was found that the use of kaleidoscope during suturing procedure decreased children's fear and pain levels. Therefore, it is recommended that the use of kaleidoscope during suturing should be widespread. © 202
Firdevsî-yi Rûmî's Süleymân-name-yi Kebir (Volume 28) introduction-review-index-printer
No full textTez No: 850829Yüksek lisans tez çalışması, Firdevsî-yi Rûmî'nin Süleymân-nâme-yi Kebîr isimli eserinin 28. cildi üzerine yapılmıştır. 81 ciltten oluşan eserin çeşitli ciltleri üzerine daha önce pek çok yüksek lisans ve doktora çalışması yapılmıştır. Üzerinde çalışma yapılan ciltler tespit edildikten sonra üzerinde henüz çalışma yapılmamış olan bu cilt belirlenmiş ve T.C. Cumhurbaşkanlığı Millî Saraylar Başkanlığı Araştırma Hizmetleri Biriminden eserin tıpkıbasımı istenerek çalışmalara başlanmıştır. Dört bölümden oluşan tez çalışmasının birinci bölümünde eserin müellifi, eserin kendisi ve müellifin diğer eserleri hakkında bilgiler verilmiştir. Eserin 15. yüzyılın sonu 16. yüzyılın başında yazıldığı düşünülmektedir. Bu sebeple eserde Eski Anadolu Türkçesi ve Osmanlı Türkçesinin dil özellikleri birlikte görülmektedir. İkinci bölümde eserin dili, ses (imla özellikleri ve ses olayları) ve şekil (çekim ekleri, yapım ekleri, kelime türleri) bakımından incelenmiştir. Üçüncü bölümde eserin Arap harflerinden Latin harflerine aktarılmış hâli verilmiştir. Dördüncü bölümde eserin gramatikal dizini yapılmış; bu dizinde kelimelere, kalıplaşmış ifadelere ve özel isimlere yer verilmiştir. Çalışma yapılırken yararlanılan kaynaklar, kaynakça bölümünde belirtilmiştir. Tezin sonunda eserin tıpkıbasımına yer verilmiştir.His master's thesis study was carried out on the 28th volume of Firdevsî-yi Rûmî's Süleyman- nâme-yi Kebîr. Many master's and doctoral studies have been carried out on various volumes of the work, which consists of 81 volumes. After the volumes on which the study was carried out were determined, this volume, which has not been studied yet, was determined and T.C. Studies were initiated by requesting a facsimile of the work from the Research Services Unit of the Presidency of National Palaces. In the first part of the thesis, which consists of four parts, information about the author of the work, the work itself and other works of the author is given. It is thought that the work was written at the end of the 15th century and at the beginning of the 16th century. For this reason, the language features of Old Anatolian Turkish and Ottoman Turkish are seen together in the work. In the second part, the language of the work is examined in terms of sound (spelling features and sound events) and shape (inflectional affixes, construction affixes, word types). In the third chapter, the translation of the work from Arabic letters to Latin letters is given. In the fourth chapter, the grammatical index of the work was made; This index includes words, stereotypes and proper nouns. The sources used during the study are stated in the bibliography section. A facsimile of the work is included at the end of the thesis
Enhancing foam concrete: a comparative analysis of pla plus fiber reinforcements with plain, hooked, and corrugated fibers
No full textThis study examined the enhancement of foam concrete by using hooked, plain, and corrugated PLA+ fibers that were made with a 3D printer. The PLA+ fibers were added into the foam concrete mixtures at volumetric ratios of 0.5 %, 1 %, and 1.5 %. The main objective was to evaluate the mechanical and durability characteristics of the composites, such as compressive and flexural strengths, thermal conductivity, water absorption, and freeze-thaw resistance. In addition, the microstructural interactions between the fibers and the concrete matrix were examined using scanning electron microscopy (SEM). The inclusion of hooked fibers greatly improved the flexural strength, resulting in a notable 48.57 % improvement when the fiber usage rate was set at 1 %. Although the samples with stronger fiber reinforcement showed higher water absorption, all recorded values were below the acceptable threshold of 30 % for practical engineering purposes. In addition, the thermal conductivity of the samples dropped when PLA+ fibers were included, reaching its minimum value at a concentration of 1.5 %. After subjecting the samples to 15 and 30 freeze-thaw cycles, it was observed that all samples reinforced with fiber showed good frost resistance, with a mass loss of less than 5 %. The SEM analysis revealed that the fiberreinforced samples exhibited a denser microstructure compared to the reference mix, resulting in enhanced pore structures. And the thermal conductivity of the samples declined as the amount of PLA+ fiber increased. The fiber-reinforced materials exhibited good frost resistance, determined by a mass reduction of less than 5 % after 15 and 30 freeze-thaw cycles.The authors are grateful to the KMU BILTEM staff and Aydos Che. Trade Co. for their assistance and support