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Kurumsal Raporlamanın Gelişimi: Finansal Tablolardan Entegre Raporlamaya Doğru
No full textİşletmenin finansal ve finansal olmayan bilgileri; yatırımcılar, borç verenler ve diğer ilgililerin işletme ile ilgili karar almalarındaki en önemli veri kaynaklarıdır. Başlangıçta potansiyel yatırımcıların bilgi ihtiyacını karşılamak için sadece finansal tablolar düzenlenirken, zamanla yatırımcılarla birlikte diğer ilgililerinde bilgi ihtiyacını karşılamak için finansal raporlar, faaliyet raporları, sürdürülebilirlik raporları gibi raporlarla finansal bilgilerle birlikle finansal olmayan bilgilerde sunulmuştur. Genel olarak finansal bilgilerin sunulması zorunlu iken, finansal olmayan bilgilerin sunulması isteğe bağlıdır. Entegre rapor, işletmenin yönetim stratejisi, kurumsal yönetim süreçleri, performansı ve paydaşların beklentileri açısından kısa, orta ve uzun vadede yarattığı değeri ortaya koyan öz ve anlaşılır bir rapordur. Tek rapor olarak da adlandırılan entegre raporlama ile, analizcilerin tek başına çok fazla dikkate almadığı finansal olmayan bilgileri finansal bilgilerle birlikte sunarak birlikte değerlendirme ve analiz etme imkanı sağlamaktadır. Bu çalışmada kurumsal raporlamada, finansal tablolardan entegre raporlamaya doğru nasıl bir gelişim gösterdiği incelenecek ve entegre raporlama ile ilgili temel ilkeler açıklanacaktır
Tarihsel Süreç İçinde Siirt “Mücadele” Gazetesinin Yayın Politikası (1964-1999)
No full textOsmanlı Devleti’nde Tanzimat döneminde birçok alanda düzenleme yapılmıştır. Yapılan düzenlemelerden biri, 1864 tarihi nizamnameyle gerçekleştirilen eyalet sisteminden vilayet sistemine geçilmesidir. Vilayetlerin kurulmasından sonra buralarda matbaalar da açıldı ve valilik adına resmi “vilayet gazeteleri” yayımlandı. Ancak bu gazetelere yeteri kadar önem verilmemesinden ve II. Abdülhamit’in baskıcı rejiminden dolayı gazeteler 1878-1908 yılları arasında işlevlerini yerine getirememiştir. Milli Mücadele dönemine gelindiğinde yerel gazeteler büyük önem kazanmıştır. Bu dönemde çıkarılan İrade-i Milliye ve Hâkimiyet-i Milliye gazeteleri Anadolu’nun sesi olmuştur. Cumhuriyet Türkiye’sinde yerel gazete sayısında artış olmuştur. Bu gazetelerden biri Siirt’te 1964 yılında yayımlanmaya başlanan Mücadele gazetesidir. Mücadele gazetesi Cumhur Kılıççıoğlu tarafından kurulmuş ve günümüze kadar yayımı devam etmektedir. Bu çalışmada Mücadele gazetesinin yayın politikası belirlenmeye çalışılırken gazetenin her sayısı titizlikle incelenmiştir. Gazetedeki haberleri incelediğimizde Siirt’in kültürü, sosyo-ekonomik yapısı, Siirt’in her alandaki sorunları, eğitim, sağlık durumu gibi konular hakkında bilgi edinebiliriz. Bunun yanında Siirt basını ve Siirt’in tarihi geçmişi hakkında da çeşitli bilgiler gazetede yer almaktadır. Tez çalışmamızda bu konular hakkında sunulan haberler yayım tarihi dikkate alınarak değerlendirilmiştir
Asset pricing for an affine jump‐diffusion model using an FD method of lines on nonuniform meshes
No full text
studıes on catalytıc behavıor of co–cr–b/al2o3 ın hydrogen generatıon by hydrolysıs of nabh4
No full textIn this present study, the chemical reduction technique was used to synthesize Al2O3
supported Co-Cr-B catalyst (Co-Cr-B/Al2O3). The effects of the concentration of NaBH4,
NaOH, amount of catalyst, ratio of metal/ Al2O3and temperature were discussed in detail.
The results show that the reaction rate of hydrolysis first rises up and then goes down
subsequently with the increase of NaBH4 concentration, as well as the concentration of
NaOH. It was observed that the hydrogen generation rate increases with the molar content
of metal changing from 2.5% to 5 wt%. However, when the metal/Al2O3 molar ratio is
located from 5% to 20 wt%, the rate of hydrogen generation goes down. The hydrolysis
kinetic order and the activation energy ...
DESIGN AND IMPLEMENTATION OF DATABASE MANAGEMENT SYSTEM FOR IRAQ/DUHOK LAND REGISTRATION
No full textIn this era, technology is playing a central role in many areas of human life, but the classical
hardcopy-based approaches are still being used for land registration. The Internet-based methods provide
excellent facilities for overcoming the drawbacks handwritten-based style and communication among
different government sectors. Nowadays, the Information and Communication Technology (ICT) is used
to build professional electronic systems as big steps towards the Electronic government (E-government)
system. One of the most important section of the E-government is the E-Land-Registration (ELR). Duhok
Land Directorate, together with its sub-directorates work on a huge amount of data to process. These
directorates suffer from the classical hardcopy-based approaches, so building an ELR system will reduce
both the time consumption and paper waste. The improvement of the land registration system will also
allow integration with the E-government system. The improvement of the land registration will enable
communication between the land registration staff in one side and administration and financial
directorates on the other. In this thesis, an efficient ELR system for Duhok land registration is proposed.
The services of the database management system cover Employee Registration Module, Estates
Registration Module, Operation Type Module, Estate Owners Module, Estate Status Module, View
Information Module, and Login Employee Module. HTML, CSS, PHP, MySQL, JavaScript, jQuery,
Ajax, and Bootstrap tools were used for the design and implementation stages of the proposed ELR.TABLE OF CONTENTS
Page
ACKNOWLEDGMENT……….………………………………………..………………………...……HA
TA! YER İŞARETİ TANIMLANMAMIŞ.
TABLE OF CONTENTS ........................................................................................................................III
LIST OF FIGURES.................................................................................................................................VI
LIST OF TABLES................................................................................................................................VIII
ABBREVIATIONS AND SYMBOL LISTS..........................................................................................IX
ÖZET........................................................................................................................................................XI
ABSTRACT................................................................................................................................................X
1. INTRODUCTION ................................................................................................................................. 1
1.1. The Aim of Study............................................................................................................................. 3
1.2. Thesis Outline .................................................................................................................................. 3
2. LITERATURE REVIEW ..................................................................................................................... 4
2.1. Electronic DDLRS Development Tools……………….....………………………………………..10
2.2. HTML ............................................................................................................................................ 10
2.3. CSS................................................................................................................................................. 11
2.4. AJAX............................................................................................................................................... 11
2.5. BOOTSTRAP..................................................................................................................................... 12
2.6. JAVASCRIPT .................................................................................................................................... 12
2.7. PHP ................................................................................................................................................ 13
2.8. MYSQL .......................................................................................................................................... 13
2.9. WWW ............................................................................................................................................ 14
2.10. WEB SERVER ................................................................................................................................ 14
2.11. E-Government ............................................................................................................................. 14
2.12. Database ...................................................................................................................................... 15
2.13. Database Management System (DBMS) ..................................................................................... 16
2.14. Land Registration ........................................................................................................................ 16
3. THE DESIGN AND STRUCTURE OF THE PROPOSED EMLRS.............................................. 18
3.1. Introduction.................................................................................................................................... 18
3.2.The architecture of the EMLRS ...................................................................................................... 18
3.3. Mechanism of EMLRS Design ...................................................................................................... 19
3.4. System Requirements..................................................................................................................... 20
3.4.1. FUNCTIONAL REQUIREMENT .............................................................................................. 20
3.4.2. NONFUNCTIONAL REQUIRMENTS........................................................................................ 21
3.4.3. SOFTWARE REQUIREMENTS ............................................................................................... 22
3.4.4. HARDWARE REQUIREMENTS .............................................................................................. 22
3.5. Proposed Duhok DLR Modules..................................................................................................... 23
3.6. Modules of Proposed System......................................................................................................... 24
3.6.1. EMPLOYEE REGISTRATION MODULE(EMRM).................................................................... 24
3.6.2. ESTATES REGISTRATION MODULE(ESRM)......................................................................... 26
3.6.3. OPERATION TYPE MODULE(OTM)..................................................................................... 27
3.6.4. ESTATE OWNERS MODULE(ESOM).................................................................................... 28
3.6.5. ESTATE ESTATUS MODULE(ESM)...................................................................................... 29
3.6.6. VIEW INFORMATION MODULE(VIM).................................................................................. 31
3.6.7. LOGIN EMPLOYEE MODULE(LEM) .................................................................................... 34
3.7. Database design of E-Duhok DLR for DLR .................................................................................. 35
4. RESULTS AND DISCUSSION .......................................................................................................... 37
4.1. Introduction.................................................................................................................................... 37
4.2. E-Duhok DLRS ............................................................................................................................. 37
4.3. Employee Information Panel ......................................................................................................... 38
iv
4.4. Land Registration .......................................................................................................................... 39
4.5. Land View Details (information) .................................................................................................. 40
4.5.1. LAND OWNERS ................................................................................................................... 41
4.5.2. LAND BORDERS.................................................................................................................. 41
4.5.3. UPDATE AREA .................................................................................................................... 42
4.5.4. EMPLOYEE APPROVING ...................................................................................................... 42
4.5.5. EDIT LAND ......................................................................................................................... 42
4.5.6. SPLIT AND JOIN LAND ........................................................................................................ 43
4.5.7. VALUE OF LAND ................................................................................................................ 44
4.5.8. UPDATE MAP...................................................................................................................... 45
4.5.9. LAND REPORT DOCUMENT ................................................................................................ 45
4.6. Fee Type ........................................................................................................................................ 47
4.7. Land Status .................................................................................................................................... 48
4.7.1. RESERVATION LAND .......................................................................................................... 48
4.7.2. MORTGAGE LAND .............................................................................................................. 49
4.8. Search Land ................................................................................................................................... 50
4.9. Sample of Statistics ....................................................................................................................... 50
5. CONCLUSIONS AND FUTURE WORK ......................................................................................... 52
5.1. Conclusions.................................................................................................................................... 52
5.2. Suggestions Future Work............................................................................................................... 52
REFERENCES ........................................................................................................................................ 54
CURRICULUM VITAE.......................................................................................................................... 5
Dokuzuncu sınıf İngilizce dersinde basamaklı öğretim programının etkililiğine dair öğrenci görüşlerinin incelenmesi
No full textConsidering that each individual has intelligence domain and prefers different learning styles, it is necessary to effectively and efficiently arrange the learning environment in which the language will be taught to meet the individual’s need of language learning. Students’ being active in the learning process and bearing the responsibility of their own learning promote permanent learning. Thus, the effectiveness of the layered curriculum in the 9th English lesson that removes monotony and makes learning enjoyable from the viewpoint of students was the aim to be explored in this paper. Based on the qualitative research method, the study group was 34 ninth grade students in one of the Anatolian High Schools in Siirt in 2016-2017 academic year. The applications were conducted within the scope of the unit-Seven Wonders in the ninth grade Eglish lesson and framework of the layered curriculum. Oral defenses for the activities were required from students and the activities they carried out were photographed. Through these oral defenses, students were monitored whether they really learnt or not, and their opinions about the applications were elicited. These oral defenses were then analyzed through document review in parallel with semi-structured interview forms. As a result of the analysis, themes, categories, and codes were created and then presented to experts for their reliability. The data obatined was shown in tables using frequency and percentage. At the end of the study, it was demonstrated that students regarded layered curriculum as student-centered, and that they revealed it contributed to develeopment of the academic skills like research, presentation, team work, planning, and such language skills as reading, writing, speaking, listening and grammar. Also, it was observed that students chose activities taking into account scuh criterias as being easy, fitting to their skills and being didactic. They revealed that they used research methods while preparing the activities, and that they chose the activities appropriate to their learning styles
Nohut Üretiminde Enerji Kullanım Etkinliği ve Sera Gazı (GHG) Emisyonunun Belirlenmesi (Adana ili örneği)
No full textBu çalışmada, 2017 yılında Adana koşullarında yetiştirilen nohut üretiminin enerji bilançosunun oluşturulması ve sera gazı (GHG) emisyonunun belirlenmesi amaçlanmıştır. Çalışmada kullanılan alet-makinelerin ekonomik ömürleri, iş başarısı, yakıt-yağ tüketimleri, makine ağırlıkları ile gübre, tohum miktarları gibi temel veriler, mevcuttaki yapılan ölçümlerden, yapılan diğer çalışmalardan, çeşitli kaynak ve kataloglardan temin edilmiştir. Yapılan değerlendirmeler sonucunda nohut üretiminde enerji çıktı/girdi oranı 1.82, özgül enerji değeri 9.99 MJ kg-1, enerji üretkenliği 0.10 kgMJ-1, net enerji verimi 8319.86 MJ ha-1 olarak hesaplanmıştır. Nohut üretiminde toplam enerji girdileri içerisinde en yüksek kullanım oranı % 35.59 ile yakıt-yağ enerjisinde olduğu bulunmuştur. Bunu sırasıyla % 24.63 ile gübre enerjisi, %23.49 ile tohum enerjisi, % 8.43 ile makine enerjisi, % 7.61 ile ilaç enerjisi ve % 0.24 ile insan enerjisi takip etmiştir. Nohut üretimi için toplam GHG emisyonu 1638.85 kgCO2-eşha-1 olarak hesaplanmıştır. Toplam GHG emisyonları içerisinde en yüksek pay tohuma (%60.52) aittir. Tohumu sırasıyla dizel yakıt tüketimi (%17.56), azotlu gübre kullanımı (%8.37), fosfatlı gübre kullanımı (%4.32), makine kullanımı (%3.69), fungusit kullanımı (%2.62), herbisit kullanımı (%2.47) ve insan işgücü (%0.46) takip etmiştir. Buna ilave olarak, nohut üretiminde GHG oranı 1.62 kgCO2-eşkg-1 olarak hesaplanmıştır
Strategic tillage may sustain the benefits of long-term no-till in a Vertisol under Mediterranean climate
No full textLong-term no-till or reduced tillage may decline functioning ability of soils due to surface/subsurface compaction and/or stratification of plant nutrients. A long-term (ten years) field experiment was established in 2006 in the Çukurova region of Turkey to evaluate the impact of tillage on the physical properties of a soil under a Mediterranean climate. The tillage systems investigated included two conventional (CT-1 and CT-2), three reduced (RT-1, RT-2 and RT-3) and two no-till (NT and ST), including strategic/occasional tillage. Nine-year old undisturbed no-till plots were divided into two categories and half of these plots were plowed by a moldboard plow in November 2015, and this practice was defined as strategic tillage (ST), while remaining half of the plots left undisturbed. Soil samples were collected from disturbed and undisturbed plots of NT as well as plots under other tillage systems from three soil depths (i.e., 0–10, 10–20 and 20–30 cm) in November 2016. The crop rotation at the experimental areas was winter wheat (Triticum aestivum L.), soybean (Glycine max. L.) – grain maize (Zea mays L.) – winter wheat. Soil samples were analyzed for aggregate stability (AS), mean weight diameter (MWD), bulk density (BD), water filled pore space (WFPS), water content at field capacity (FC), permanent wilting point (PWP), available water content (PAW), micropores (MiP), macropores (MaP), total porosity (TP), and penetration resistance (PR). The ST decreased MWD of surface soil compared to NT by 7.2%, while MWD under ST was higher than NT by 78.0% and 103.6% for 10–20 and 20–30 cm depths, respectively. The NT and RT resulted higher BD and PR, and lower MaP and TP than CT and ST in all three depths, though the values were generally not limiting for crop growth. The ST significantly (P < 0.01) decreased BD and PR within 30 cm of soil surface. However, water content at FC, PWP and also PAW in 0–10 and 10–20 cm depths were significantly reduced with ST compared to NT. The ST significantly (P < 0.01) increased the MaP and TP compared to NT which favors better aeration and water movement. The mean WFPS under NT, RT-2 and RT-3 systems in 0–10 cm and with all tillage systems (except ST in 10–20 cm) in subsurface layers were higher than 60%, which is considered a threshold for nitrogen losses as N2O fluxes. Implementation of ST into conservational practices under Mediterranean climate could be a viable management option to overcome some of the disadvantages of long-term conservation tillage and thereby to improve physical soil conditions for crop growth, air and water movement.TUBİTAK (115 O 353
Water deficit tolerance of some pepper inbred lines
No full textWater deficit is one of the main limiting factors affecting plant growth. Selection in water-limited environments can result in populations or species with improved response to drought. Water deficit decreases yield and quality, therefore, it is important to identify genotypes that are tolerant to deficit irrigation conditions. In this study, the water-deficit tolerance of 59 pepper-inbred lines was determined. Experiments were conducted in a growth chamber and under field conditions (Şanlıurfa) with a control (100% full-irrigation) and water-deficit treatment (50% irrigation). Fruit weight, fruit length and number of fruits were recorded. Pepper lines 1900, 896 A-W, 74, 760, 1560-W, 912 A-W, 405-A, 953-W, 226, 1105-W and 441 were identified as the most tolerant to water deficit conditions. Present findings revealed that these pepper lines could be used to develop cultivars that have satisfactory yield under water deficit conditions