2779 research outputs found
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A Research On Contınuıng Educatıon Programs Wıthın The Scope Of Independent Audıt
No full textThe purpose of this study is to examine the education that independent auditors receive
within the scope of continuing education programs. In this context, analyzes were made
in terms of the types of educations, the institutions organizing the educations, the
instructers, the duration of the educations and the years in which the education started.
1207 accredited continuing education programs on the website of the Public Oversight,
Accounting and Auditing Standards Authority were included in the analysis. Frequency
analysis, Kruskal Wallis-H test, Mann Whitney U test and Pearson Chi-Square test were
performed for the data obtained. The IBM SPSS 22 software was used for these tests.
No significant difference was found between the number of instructors with the title of
Associate Professor and the beginning of education, and other hypotheses in this context
were accepted. The difference between the education period and the number of
instructers according to the education method was examined, and no significant
difference was found between the number of instructers with academic titles and the
education method. On the other hand, a significant difference was found between the
education period, the number of instructors without academic title, the total number of
instructors and the education method. In the correlation analysis, however, no significant
relationship was found between the type of education and the beginning of education,
and other hypotheses were accepte
The Effect Of Organızatıonal Culture On Innovatıve Work Behavıor: The Medıator Role Of Trust In Managers
No full textThis study was carried out to determine the mediator role of trust in the manager in the
influence of organizational culture on innovative work behavior. In line with the purpose
of the study, a field study was carried out on the employees of the port operations. In
the field research, the data set of 280 people obtained by the survey method was
subjected to analysis. As a result of the analyzes carried out with the structural equation
modeling and resampling method, it has been discovered that organizational culture
increases innovative work behavior. In addition, it has been concluded that trust in the
manager has a partial mediator role in the effect of organizational culture on innovative
work behavior. These results indicate that port workers have the potential to exhibit
innovative work behavior, that organizational culture has a direct effect on innovation
from a holistic perspective, and that trust in the manager has a critical importance in this
effec
Metaverse as a Futuristic Public Sphere Alternative
No full textThe public sphere, in its simplest form, refers to the space where rational, equal and free
individuals communicate independently of any authority on a political issue.From
Ancient Greek to present, the content of pubcil sphere has changed depending on the
socio-economic conditions and technological developments.Especially the internet
technology that emerged at the end of the 20th century has opened a new topic for public
sphere discussions.Some digital platforms which called new media, are defined as public
sphere because they open the independent public communication to everyone.However,
because of the deficiencies of new media platforms about space and action, the idea of
these platforms cannot be defined as public sphere has also revealed.In this study, the
potential of metaverse which is the one of the most popular new generation internet
platforms, to create a public sphere has been examined and it has been evaluated that
this space can create an alternative to the deficiencies of classical new media platforms
in terms of space and actio
Is There A Causal Relationship Between Financial Performance And Premium Production? Evidence From Turkish Insurance Industry
No full textThis study aims at determining the causal link between financial performance and
premium production of non-life insurance companies. The relation between the financial
performance and premium production is explored employing data from the 2011-2019
period for eight Turkish non-life insurance companies. In the first stage of the analysis,
a hybrid model including LOPCOW, SWARA II, and MARCOS methods is proposed
to determine companies’ financial performance values. In this stage, a novel integrated
weighting method for calculating criterion weights is applied based on objective
information and judgements of decision-makers. In the second stage, the association
between financial performance and premium production is investigated by correlation
analysis. In the last stage, the causality linkage between the two variables is estimated
using a panel causality test developed by Dumitrescu and Hurlin (2012). According to
the results obtained from the panel causality test, the bidirectional causality relation
exists between financial performance and premium production. Besides, the individual
panel causality results reveal that bidirectional causality is valid for only Allianz and
Anadolu insurance companies, which had an average share of over 35% in total non-life
premium production during the analysis period. The paper provides fresh evidence on
the association between the financial performance and premium production, particularly
from the Turkish contex
Vacuum impregnation pre-treatment: A novel method for incorporating mono- and divalent cations into potato strips to reduce the acrylamide formation in French fries
No full textThe effect of different vacuum impregnation (VI) pre-treatments of potato strips [in water (control), NaCl, KCl or CaCl2 (0.1 M) for 10 and 15 min] on acrylamide formation in French fries after deep frying in sunflower oil at 175°C for 5 min was determined. The acrylamide content of fries prepared with potato strips pre-treated by VI in distilled water decreased from 0.82 to 0.24 µg/g when time increased to 15 min. Moreover, the acrylamide content of fries from 10 min-KCl pre-treatment (0.35 µg/g) decreased significantly to 0.04 µg/g when time was 15 min (p < 0.05). In comparison to control (10 min), the VI pre-treatment in KCl and NaCl for 15 min reduced the relative content of acrylamide by 95 and 91%, respectively, and VI in distilled water was able to decrease this value by 71%. Results indicated that monovalent cations (K and Na) were more effective in reducing acrylamide formation than divalent cation (Ca2+) when the VI pre-treatment time increased to 15 min. In conclusion, VI as a pre-treatment for mono- and divalent cations in fried potato production could be a useful technique in industrial applications to reduce acrylamide formation in fries in a short time
Determination of the effect of milk fat on the inactivation of Listeria monocytogenes by ohmic heating
No full textResearch in recent years has focused on innovative technologies that provide pathogen inactivation without damaging the structural properties of foods. Ohmic heating (OH) is an innovative technology, that provides an effective microbial inactivation with massive and rapid heating. This study aims to determine the effects of milk fat on the inactivation of Listeria monocytogenes by OH with a low voltage gradient. L. monocytogenes (ATCC 13932) inoculated 3.1%, 1.5%, and 0.1% fat-milk samples were heated up to 62°C by OH and conventional heating (CH) process. OH treatment lead to the inactivation of L. monocytogenes in both 1.5% and 0.1% groups and led to approximately 5.30 log decrease, however, there was a 3.10 log decrease in the 3.1% group at 6 min. CH lead to a few reduction as 0.21, 0.29 and 0.39 log in 3.1%, 1.5% and 0.1% fat-milk respectively. In OH, the sublethal injury ratio was higher than CH in all milk groups. However, OH did not statistically change color and pH values at the 6th min of the process, had a significant effect on hydroxymethylfurfural value only in 3.1% fat-milk. In conclusion, the increased fat content may have important inhibitory effects on pathogen inactivation in OH. Thus, the OH conditions should be chosen carefully to sufficient inactivation of pathogens in milk with high-fat content
A Qualıtatıve Research On Socıal Workers Who Has Worked Actıvely In Psycho-Socıal Support Practıce Durıng The Covıd-19 Pandemıc
No full textThe negative effects of the Covid-19 pandemic, which started to spread all over the
world in 2019, have been tried to be solved by various methods. Social worker, which
has a relatively more important image and reputation in our country recently, has a
critical role in epidemic situations such as Covid-19, which have negative sociological
and psychological effects. “Psycho-Social Support” was created to minimize negative
perceptions, psychological and sociological effects during the Covid-19 pandemic and
help people affected by Covid-19. In this current research, it has been tried to discover
how functional this practice is on society and how it is perceived by social workers. This
study was designed with the qualitative method. 10 social workers who are working in
the Ministry of Family and Social Services and the Ministry of Health were interviewed.
As a result of the research, it was understood that social workers took an active role in
the implementation of psycho-social support. It has been revealed that social workers
have discovered their strengths and gained awareness thanks to the practic
The beta 1 Adrenergic Blocker Nebivolol Ameliorates Development of Endotoxic Acute Lung Injury
No full textAcute lung injury (ALI) is a disease, with no effective treatment, which might result in death. Formations of excessive inflammation and oxidative stress are responsible for the pathophysiology of ALI. Nebivolol (NBL), a third-generation selective β1 adrenoceptor antagonist, has protective pharmacological properties, such as anti-inflammatory, anti-apoptotic, and antioxidant functions. Consequently, we sought to assess the efficacy of NBL on a lipopolysaccharide (LPS)-induced ALI model via intercellular adhesion molecule-1 (ICAM-1) expression and the tissue inhibitor of metalloproteinases-1 (TIMP-1)/matrix metalloproteinases-2 (MMP-2) signaling. Thirty-two rats were split into four categories: control, LPS (5 mg/kg, intraperitoneally [IP], single dose), LPS (5 mg/kg, IP, one dosage 30 min after last NBL treatment), + NBL (10 mg/kg oral gavage for three days), and NBL (10 mg/kg oral gavage for three days). Six hours after the administration of LPS, the lung tissues of the rats were removed for histopathological, biochemical, gene expression, and immunohistochemical analyses. Oxidative stress markers such as total oxidant status and oxidative stress index levels, leukocyte transendothelial migration markers such as MMP-2, TIMP-1, and ICAM-1 expressions in the case of inflammation, and caspase-3 as an apoptotic marker, significantly increased in the LPS group. NBL therapy reversed all these changes. The results of this study suggest that NBL has utility as a potential therapeutic agent to dampen inflammation in other lung and tissue injury model
Diagnosis of diabetes mellitus using various classifiers
No full textDiabetes is one of the common health problems with an increasing incidence worldwide. Diabetes is a
chronic disease that can damage organs such as the eyes, heart, and kidneys, as well as cause mortality if not
taken under control. Early diagnosis of diabetes is important in terms of preventing complications and
increasing the quality of life. Machine learning techniques, which are widely used in the medical field, play
the role of an intelligent decision support system that helps experts in the diagnosis of different diseases.
This study includes classifications performed on the Pima Indian Diabetes dataset with six different machine
learning techniques for the early diagnosis of diabetes. One of the main goals of the classifications carried
out is to increase the prediction accuracy. In this study, fourteen different resampling methods were used on
the dataset to increase the success of the classifiers. A total of ninety classifications were carried out without
sampling and resampling for each machine learning model. The success of each classification process was
reported with five different performance metrics. The highest performance was obtained with an accuracy
of 96.296% in the classification using the Random Forest with the InstanceHardnessThreshold undersampling technique. It was observed that resampling techniques generally increased the success of the
classifiers and were more successful when used together with ensemble learning methods. Compared to the
other similar studies in the literature, it was shown that the results obtained in this study were higher than
the others
The Effects of Educational Robotics Activities on Students' Attitudes towards STEM and ICT Courses
No full textThis study aims to investigate the effect of robotics design with Arduino on students' attitudes towards ICT courses and STEM. In this context, robotics design activities with Arduino were conducted with an experimental group, while the current IT curriculum was applied to a control group. The study lasted for a period of 12 weeks and was conducted with 53 middle school students. The Information & Communication Technologies Course Attitude Scale (ICTCAS) and STEM Attitude Scale (SAS) were used as data collection tools. The study's findings revealed that robotics design activities with Arduino increased the students' attitudes towards engineering and technology in the context of STEM and ICT courses. Additionally, the participating students supported the use of robotics activities in their ICT course, and they reportedly found the activities to be fun, interesting, different, difficult, complex, and time-consuming. During the first weeks of the study, the students were excited, very curious, interested, enthusiastic, worried, and hesitant to participate in the activities and avoided them. However, in the subsequent weeks, they gained practical experience related to the activities and took on a more active role in the class