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344 research outputs found
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Accounting information system in foundations supporting higher education institutions and an application
No full textSanayi devriminden itibaren küresel ve ulusal çapta iktisadi büyümenin sürekli devam
etmesi insanların ihtiyaçlarında değişime ve artışa neden olmuştur. Toplumun
gereksinimlerini karşılamasından dolayı kâr amacı gütmeyen kuruluşların varlığı büyük
önem taşımaktadır. Bu kuruluşlardan vakıflar, günümüzde kamu sektörü ve özel
sektörden sonra “üçüncü sektör” olarak tanımlanmaktadır. Vakıfların faaliyetlerini
genişletmesi ve bağışlarını artırmasının bir yolu, iç ve dış paydaşlarına gerçeğe uygun ve
doğru bilgiyi sağlamasıyla mümkün olacaktır. Bu kapsamda çalışmanın amacı, kâr amacı
gütmeyen kuruluşlardan vakıfların gerçeğe uygun bilgi sunumunu sağlayacak muhasebe
bilgi sisteminin oluşturulmasına ilişkin öneriler geliştirmektir. Bu tez çalışmasının
kapsamını, Antalya Üniversite Destekleme Vakfına ait muhasebe bilgi sistemi
oluşturmaktadır. İlgili vakıf örneklem olarak alınmış ve doküman inceleme tekniğiyle
elde edilen veriler nitel araştırma yöntemlerinden vaka analizi yöntemiyle analiz
edilmiştir. Çalışma sonucunda vakıf muhasebe bilgi sistemi uygulamasında maliyet
seçeneği, bütçe, finansal tablolar, hesap planı gibi unsurlarda düzenlemeler yapılması
gerektiği tespit edilmiştir. Vakıf muhasebe bilgi sistemleri kapsamında yer alması
gereken bazı dokümanların oluşturulmadığı, bütçeye ilişkin uygulama birliğinin
sağlanmadığı, iç denetim faaliyetlerine ilişkin uygulamalar bulunmakla birlikte kapsamlı
bir iç kontrol sisteminin bulunmadığı, mevzuata göre düzenlenmesi zorunlu finansal
tabloların gerçeğe uygun finansal tablo sunumunda yetersiz kaldığı bulgularına
ulaşılmıştır. Bulgular doğrultusunda vakıflara ilişkin muhasebe bilgi sistemi model
önerisi geliştirilmiş, vakıf bütçe ve muhasebe işlemlerine ilişkin yasal düzenleme
önerilerinde bulunulmuştu
A novel method for image encryption using time signature-dependent s-boxes based on latin squares and the playfair system of cryptography
No full textThis paper presents an image encryption algorithm by using time signature-dependent S-Boxes, which are based on Latin squares, the Playfair system of cryptography, and functions that are inspired by the behavior of a Japanese ladder. The encryption algorithm includes four stages: the construction of the S-Box, the generation of keys, image diffusion, and image permutation. The public key is generated from the grey-scale values of the plaintext image and the time signature, and secret key consists of the time signature and two functions from F82 to F82. Permutation and diffusion stages of the encryption algorithm are based on a given S-Box. Moreover, a chaotic map is used in the permutation phase for an effective shuf-fling of pixel positions. The simulation results and security analyses show that the proposed encryption scheme is quite secure and it can resist various cyber attacks effectively.Q10009934325000062-s2.0-8517379692
Examining the relationship between transformational leadership and organizational culture: An example of a publi̇c hospi̇tal
No full textBu araştırma, Ankara’da bulunan bir kamu hastanesinde çalışan sağlık personelinin
dönüştürücü liderlik özelliklerinin örgüt kültürü arasındaki ilişkinin belirlemesini
amaçlayan kesitsel türde bir çalışmadır. Araştırmanın evrenini, Ankara’da bir kamu
hastanesinde çalışan sağlık personeli oluşturmaktadır. Araştırma kapsamında elde edilen
veriler anket yöntemi ile bir araya getirilmiştir. Araştırmanın veri toplama araçları
toplam üç bölümden oluşmaktadır. Ölçek formunun ilk bölümü kişisel veri formundan
oluşmaktadır. Form, kamu hastanesinde görev alan sağlık profesyonellerinin temel
nüfus bilgilerinin yer aldığı belirlenmiş sorulardan oluşmaktadır. Araştırmada
kullanılacak ölçekler aşağıda sıralanmıştır. Araştırmada kullanılacak ilk ölçek Avolio ve
Bass (2004) tarafından geliştirilen Dönüşümcü Liderlik Ölçeği (DLÖ), Koç (2020)
tarafından Türkçeye çevrilmiş olup sağlık çalışanları üzerinde analiz yapabilmek için
düzenlenmiştir. Ayrıca araştırmada kullanılacak bir diğer ölçek ise Denison (1990)
tarafından iyileştirilmiş olan Örgüt Kültürü Ölçeği (ÖKÖ), Yahyagil (2004) aracılığıyla
Türkçeye uyarlanmış olup sağlık çalışanları evreninde uygulanmıştır. Ayrıca
araştırmada ortaya çıkan korelasyon analizi sonuçlarına bakıldığında ise ölçek alt
boyutları arasında pozitif yönlü, güçlü ve anlamlı bir ilişki olduğu ortaya çıkmıştır.
Dönüştürücü Liderlik alt boyutları ile Örgüt Kültürü alt boyutları arasındaki
değerlendirmelere bakıldığında her iki ölçeğinde birbirlerini etkilediği ve birinde
meydana gelen farkındalığın diğerini de güdülediği sonucuna ulaşılmıştır
Stigma and depression among obese infertile women: a cross-sectional study
Full text linkObesity causes infertility through various pathways, including disruption of ovarian follicular development, qualitative and quantitative development of the oocyte, fertilization, embryo development, and implantation. In traditional societies such as Türkiye, having children is a determinant of social status. Stigma is defined as a negative sense of social difference from others. Depression is a common health problem in infertile women due to the stressful nature of treatment procedures, fear of treatment failure, and the patient’s inability to become pregnant. In this cross-sectional study, the sample consisted of 161 infertile women from an infertility outpatient clinic of a university hospital in Eastern Turkey. Results: It was determined that depression scores had a strong positive correlation with stigma scores. In the multiple regression analysis performed to evaluate the effects of five independent variables determined to have an effect on depression scores, it was seen that the independent variables explained depression levels by 80%. Conclusion: The findings of this study suggest that stigma and depression are significant factors affecting the psychosocial and emotional well-being of obese women experiencing infertility. These results underscore the potential need for more comprehensive psychosocial support and assessment for women experiencing infertility related to obesity. Obese patients should be informed about the importance of pre-pregnancy weight reduction and should be encouraged to lose weight before the treatment to reduce the poor obstetrical outcomes due to obesity. Additionally, evidence-based guidelines should be prepared for assisted reproductive techniques for fertility treatment in obese infertile women.Q40012888483000012-s2.0-8520098373
Exploration of Calocybe indica mushroom phenolic acid-kidney bean protein complex: Functional properties, amino acid profiles, in-vitro digestibility, and application in vegan product development
No full textThe study evaluates the interaction between Calocybe indica mushroom polyphenols (phenolic acid) and kidney bean protein (KBPM), aiming to enhance vegan food quality. The mushrooms exhibited a carbohydrate content of 3.65%, an antioxidant activity of 55.04 ± 0.17%, and a phenolic content of 4.86 mg GAE/g. Caffeic and cinnamic acids were identified through high-pressure liquid chromatography. Various concentrations of KBPM were tested at phenolic acid concentrations of 0.025, 0.050, 0.1, 0.2, 0.4, 0.8, and 1%, among these, KBPM 0.2 demonstrated the highest binding efficiency of 99.40 ± 0.05%. Notably, this complex improved the protein's functional properties, such as solubility by 11.43%, water and oil holding capacities by 10.62% and 22.04%, and emulsion capacity and stability by 3.69% and 5.83%, respectively, compared to the native protein. The protein-phenolic acid complex also enhanced thermal stability, surface charge, amino acid content, and reduced particle size compared to native protein. These enhancements also improved protein digestibility and sensory attributes in a fruit-based smoothie.Q10012763916000012-s2.0-8519907404
Effect of process parameters on the rheological properties of banana (Musa acuminata) fiber and optimization using response surface methodology
Full text linkThe labor-intensive, time-consuming, and uneconomical nature of manually extracting banana (Musa acuminata) fibers from pseudo-stem sheaths has prompted the exploration of automation as a solution. This study focuses on automating the feeding process of banana pseudostem sheaths using a quick return mechanism, which is more effective than other approaches. A comprehensive study was conducted to assess the impact of key process parameters, namely the decorticator (480–540 rpm), roller speed (50–80 rpm), and clearance between rollers (2–4 mm), on the mechanical properties of the extracted banana fiber. The Response Surface Methodology (RSM) was employed for the experimental design and analysis of data, and the mechanical properties under investigation included the tensile strength, Young's modulus, and strain percentage of the banana fiber. The results revealed that the decorticator speed, roller speed, and clearance between rollers are significantly influenced by their mechanical properties. Herein, the optimal process parameter values are identified as follows: a decorticator speed of 510 rpm, roller speed of 65 rpm, and clearance of 3 mm between rollers. The mechanical characterization of the optimized banana fiber exhibited impressive properties, with an ultimate tensile strength of 679.48 MPa, Young's modulus of 25.47 GPa, and strain of 3 %. This study demonstrates that automation coupled with systematic parameter optimization can enhance the mechanical attributes of banana fibers. This research not only addresses the challenges of manual extraction, but also advances the understanding of how process parameters affect banana fiber quality, thereby facilitating the utilization of this natural fiber in various industrial applications.Q10012915170000012-s2.0-8520059204
A review of valorization of agricultural waste for the synthesis of cellulose membranes: Separation of organic, inorganic, and microbial pollutants
No full textAgricultural waste presents a significant environmental challenge due to improper disposal and management practices, contributing to soil degradation, biodiversity loss, and pollution of water and air resources. To address these issues, there is a growing emphasis on the valorization of agricultural waste. Cellulose, a major component of agricultural waste, offers promising opportunities for resource utilization due to its unique properties, including biodegradability, biocompatibility, and renewability. Thus, this review explored various types of agricultural waste, their chemical composition, and pretreatment methods for cellulose extraction. It also highlights the significance of rice straw, sugarcane bagasse, and other agricultural residues as cellulose-rich resources. Among the various membrane fabrication techniques, phase inversion is highly effective for creating porous membranes with controlled thickness and uniformity, while electrospinning produces nanofibrous membranes with high surface area and exceptional mechanical properties. The review further explores the separation of pollutants including using cellulose membranes, demonstrating their potential in environmental remediation. Hence, by valorizing agricultural residues into functional materials, this approach addresses the challenge of agricultural waste management and contributes to the development of innovative solutions for pollution control and water treatment.Q10012892918000012-s2.0-852002527193906773
A research on the effects of digitalisation on the accounting profession
No full textTeknolojik gelişmeler sayesinde birçok dijital yenilik hayatımıza girmiştir. Bu yenilikler,
tüm sektörlerde olduğu gibi hizmet sektöründe de özellikle muhasebe alanında büyük
değişikliklere yol açmıştır. Muhasebe meslek mensupları, işletmelerin mali nitelikli
işlemlerini belgelere dayalı olarak kaydetme, sınıflandırma ve özetleyerek raporlama
görevlerini etkin bir şekilde yerine getirebilmeleri için dijital dönüşüm sürecine ayak
uydurmak zorundadır. Dijital araçları aktif olarak kullanmak, bu adaptasyon sürecinin kritik
bir bileşenidir. Bu çalışma, muhasebecilerin dijital araçları benimseme nedenlerini ve nasıl
kullandıklarını, teknoloji kabul modelini temel alarak değerlendirmektedir.
Bu araştırmada, ilişkisel bir modelle, TRB2 Bölgesi (Van, Hakkâri, Bitlis ve Muş) ve Ağrı
ilinde faaliyet gösteren Muhasebe Meslek Mensupları üzerinden bir nicel analiz yapılmıştır.
Araştırma verileri, dijital anketlerle toplanmıştır. Elde edilen veriler, istatistiksel yöntemlerle
değerlendirilmiştir. Bulgular, muhasebe meslek mensuplarının dijital araçları kullanmada
olumlu bir yaklaşıma sahip olduğunu ve bu araçların sunduğu kolaylık ve avantajların,
kullanım niyetlerini pozitif etkilediğini ortaya koymaktadır
Electrospun nanofiber mats caged the mammalian macrophages on their surfaces and prevented their inflammatory responses independent of the fiber diameter
Full text linkPoly-ε-caprolactone (PCL) has been widely used as biocompatible materials in tissue engineering. They have been used in mammalian cell proliferation to polarization and differentiation. Their modified versions had regulatory activities on mammalian macrophages in vitro. There are also studies suggesting different nanofiber diameters might alter the biological activities of these materials. Based on these cues, we examined the inflammatory activities and adherence properties of mammalian macrophages on electrospun PCL nanofibrous scaffolds formed with PCL having different nanofiber diameters. Our results suggest that macrophages could easily attach and get dispersed on the scaffolds. Macrophages lost their inflammatory cytokine TNF and IL6 production capacity in the presence of LPS when they were incubated on nanofibers. These effects were independent of the mean fiber diameters. Overall, the scaffolds have potential to be used as biocompatible materials to suppress excessive inflammatory reactions during tissue and organ transplantation by caging and suppressing the inflammatory cells.Q10012356931000552-s2.0-851947128043881165
Combustion Behavior of Fuel Droplets with Metallic, Non-Metallic and Organo-Metallic Boron Additives
Full text linkThere is considerable interest in the utilization of fuels derived from boron materials, with their high calorific value, in various applications ranging from propellants to pyrotechnics. Conversely, their impact on the combustion behavior of conventional hydrocarbon fuels remains largely unclear. In this study, ignition, combustion, micro-explosion and simultaneous atomization behaviors of gasoline-based alternative fuels containing metallic (28–35 µm MgB2), nonmetallic (1 µm amorphous boron, 10 µm AlB12 with 86–88% and 95–97% purity) and organo-metallic boron derivatives (triethyl borate (TEB) containing C2H5 groups and trimethyl borate (TMB) containing CH3 groups) were investigated. The experiments were carried out at droplet scale and recorded using a high-speed camera and a thermal camera. The findings revealed a systematic reduction in ignition delay for each gasoline fuel enriched with boron derivatives. 2.5%AlB12/G and pure TMB droplets were the fastest extincting fuel droplets (0.9678 s and 1.245 s, respectively). The highest maximum flame temperature was recorded as 626 K and 610 K for pure TMB and 80%TEB/G, respectively. Droplet diameter regression analyses showed that the diameters of fuel droplets containing predominantly metallic and nonmetallic boron derivatives decreased in accordance with the d2-law. This study demonstrated that cost-effective and easily producible amorphous boron and organometallic boron derivatives are promising energy carriers for hydrocarbon fuels.Q2WOS:0011634813000012-s2.0-8518568078