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Sürdürülebilirlik muhasebesi, sürdürülebilirlik raporlama ilkeleri (grı), bist sürdürülebilirlik endeksinde işlem gören bankaların sürdürülebilirlik raporlarının karşılaştırılması
No full textKurumsal faaliyetlerin sürdürülebilirliği konusunda şeffaf olmak, şirketler,
işverenler, çalışanlar, sivil toplum kuruluşları ve yatırımcılar gibi farklı paydaşların hepsini
ilgilendirmektedir. Son zamanlarda sürdürülebilirliğin faydaları birçok şirket tarafından
kabul görmüştür. Bu durum ve artan rekabet koşullarının da etkisiyle şirketlerin
sürdürülebilirlik ilkelerini kullanması şirket çıkarları açısından olumlu sonuçların
oluşmasına katkı sağlamaktadır. Bu raporlamalar biriktirilerek belirli dönemlerde kamuoyu
ve şirket ile ilgilenen tüm kesime duyurulmaktadır. Bu sayede herkes şeffaf bir şekilde
fikir sahibi olabilir. Buna ek olarak şirketler sorumluluklarını yerine getirme konusunda
daha dikkatli ve emin adımlar ile gelecekte neler yapabileceğinin sinyallerini kitlelere
duyurabilir.
Bu tezde ilk olarak sürdürülebilirlik kavramı ile ilgili genel bilgilerden bahsedilerek
sürdürülebilirlik raporlaması ele alınmıştır. Daha sonra sürdürülebilirlik muhasebesinin
rolü incelenerek GRI ve G4 konusu ele alınmıştır.
BİST Sürdürülebilirlik Endeksinde işlem gören ve sürdürülebilirlik raporlarını
yayımlayan bankaların bu raporlar ile hangi verileri paydaşlarına duyurduğu ve
sürdürülebilirlik raporlarını yayımlayan bankaların diğer bankalarla, rapor içeriği
yönünden karşılaştırılması yapılmıştır. BİST Sürdürülebilirlik Endeksinde işlem gören
bankaların GRI ilkeleri ve GRI Finansal Hizmet Sektör Açıklamalarına ne derecede
uyduğu incelenmiştir.
Transparency in the sustainability of corporate activities is all about companies,
employers, employees, non-governmental organizations and investors. In recent times, the
benefits of your sustainability have been recognized by many companies. The use of
sustainability principles by companies under the influence of this situation and increasing
competition conditions contributes to positive results in terms of company interests. These
reports are accumulated to announce all the public and company-related incidents in
certain periods. At this point, everyone can have a transparent idea. In addition, companies
can often hear the signals of what they can do in the future with more careful and confident
steps to fulfill their responsibilities.
In this thesis, first of all, sustainability reporting is discussed by referring to general
information about the concept of sustainability. Then, the role of sustainability accounting
was examined and GRI and G4 topics were discussed.
The banks, which are traded at the BİST and have published sustainability reports,
have been compared in terms of content in terms of sustainability reports. The degree of
compliance with the GRI principles and GRI Financial Services Sector Disclosures of The
Banks Traded in the BIST has been examined
Türk bankacılık sektörü'nde sermaye yeterliliği düzenlemeleri ve mevduat bankalarının sermaye yeterliliklerinin analizi
No full textDünyada hızla gelişen, globalleşmenin etkisiyle bankacılık sektöründe dönem
dönem yeni kurallar ortaya çıkmaktadır. Bu yeni kurallar doğal olarak bankacılık
sektörünü ilgilendirmektedir. Dünyadaki bu gelişimin yansımalarını ülkemiz bankacılık
sektöründe görmek mümkündür.
Ülkemizde 1980’li yıllardan itibaren geçilen serbest piyasa ekonomisi düzeninden
sonra, 2000 yılı sonrasında krizler yaşanmış, buna bağlı olarak bankaların hem finansal
yapılarında hem de organizasyonlarında değişiklikler olmuştur.
1980 yılından sonra finans sektöründe uygulanmaya başlanılan serbestleşme ile
gelişen Türkiye ekonomisinde yeni düzenlemelere gidilmiş, aynı zamanda yabancı
sermaye girişi de artmıştır. Çünkü yapılan düzenlemeler, gelişmiş ülke piyasalarındaki
benzer düzenlemelere uyumlu hale getirilmeye başlanılmıştır. Düzenleme sonrasında
yabancı sermayeli bankalar ülkemizdeki bankacılık sektörünü karlı bir alan olarak
görmüşlerdir.
Bankacılık sektöründe faaliyette bulunan bankalar, yasal düzenlemeler
çerçevesinde fonksiyonlarını yerine getirmektedir. Bankacılık sektöründe önemli bir yeri
olan mevduat bankalarının aktif büyüklükleri, faaliyet hacmine ve stratejilerine göre
değişiklik gösterir.
Ülke ekonomileri açısından tartışılmaz öneme sahip olan bankaların finansal
yapılarının bozulmasını engellemek, olası kriz ortamlarında daha direnç gösterebilmelerini
sağlamak amacıyla Basel Standardı geliştirilmiştir. 1988 yılında hazırlanan Basel I
düzenlemeleri birçok ülkede benimsenmiştir. Basel I standardına göre Sermaye Yeterlilik
Rasyosu hesaplamasında kredi riskini dikkate almıştır. 2004 yılı itibari ile bazı
düzenlemeler yapılarak Basel II standartları oluşturulmuş ve Sermaye Yeterlilik Rasyosu
hesaplamalarına operasyonel risk de dahil olmuştur. Bankacılık sektöründe daha önce yaşanan ve halen de dönem dönem yaşanmaya
devam eden krizlerin tekrarlanmaması için Basel komitesi düzenlemelerinde sürekli
II
iyileştirilmeye gidilmektedir. Türk Bankacılık Sektörü’nde de bu düzenlemelerle birlikte
risk kontrolleri farklı boyut kazanmaya başlamıştır.
Bu çalışmanın amacı sermaye yeterliliği konusunda Basel Komitesinin
çalışmalarının incelenmesi ve Türk Bankacılık Sisteminin yapılan değişiklikler
doğrultusunda mevduat bankalarının sermaye yeterliliğinin detaylı olarak
değerlendirilmesidir.
New rules are emerging periodically in the banking sector under the influence of
globalization that develops rapidly in the world. These new rules are naturally the interest
of the banking sector. It is possible to see the reflections of this development in the world
in our country's banking sector.
After the free market economy system, which started in the 1980s in our country,
there were crises after 2000 and accordingly there have been changes in both the financial
structures and the organizations of the banks.
There have been new regulations in developing Turkey's economy with the
liberalization that started after 1980 in the financial sector and also the foreign capital
inflow has increased. This is because the regulations that have been made have begun to be
aligned with similar regulations in developed country markets. After the regulation,
foreign-financed banks have seen the banking sector in our country as a profitable area.
Banks that operate in the banking sector fullfill their functions within the frame of
legal arrangements. The asset sizes of deposit banks, which have an important place in the
banking sector, vary according to their volume of activity and strategies.
Basel Standards has been developed in order to prevent the deterioration of the
financial structures of the banks that have unquestionable importance in the sense of
national economies and for them to be able to show more resistance in possible crisis
environments. Basel I regulations, which have been prepared in 1988, have been adopted
by many countries. According to Basel I standard, credit risk has been taken into account
in the calculation of the Capital Adequacy Ratio. As of 2004, Basel II standards were
created by making some adjustments and operational risk has been included to the
calculation of the Capital Adequacy Ratio.
The Basel committee regulations are being continually improved in order to prevent
the repetition of the crises that have been experienced and still are being experienced from time to time in the banking sector. With these regulations, risk controls in the Turkish
Banking Sector have started to acquire a different dimension.
The aim of this study is to examine the work of the Basel Committee about the
capital adequacy and to evaluate in detail the capital adequacy of the deposit banks in
Turkish Banking System in line with the changes that were made
Does self-organization facilitates adaptability and success ın complex adaptive systems?
No full textThe recent business environment has forced managers and organizations to start looking for
management paradigms that will allow them to fully appreciate the happenings in the
environment. This need has triggered so much efforts and researches into the field of selforganization
theory as an alternative management paradigm to help them adapt to the
environment. This empirical research is an effort to assess the roles played by self-organization
in promoting adaptability to the business environment. In undertaking the study, the mixed
methods research was employed as an experimental study was accompanied with social network
analysis and observation. The results of the study revealed that self-organization plays a major
role in facilitating and promoting adaptability and success of the organization. Also, it is noticed
that teams or groups have to understand the goals and objectives of performing tasks clearly in
order to be successful. It further revealed that; strong interactions, high levels of autonomy, and
strong and positive value system- drives self-organization processes in the organization. Based
on this study, it is recommended that further empirical studies are conducted and replicated in
other locations and also using other research methodologies that are appropriate. Finally,
organizations and policy makers should adopt organizational designs and policies that are
appropriate for self-organization processes to thrive within the organization.
Gunümüz iş ortamı, yöneticileri ve kuruluşları, çevrede meydana gelen olayları tam olarak
anlamalarına izin verecek yönetim paradigmalarını aramaya zorladı. Bu ihtiyaç, çevreye uyum
sağlamalarına yardımcı olacak alternatif bir yönetim paradigması olarak öz-örgütlenme teorisi
alanında çok fazla çaba ve araştırma başlatmıştır. Bu ampirik araştırma, iş ortamına uyum
sağlamanın teşvik edilmesinde öz-örgütlenmenin oynadığı rolleri değerlendirmeyi
hedeflemektedir. Çalışmada, karma yöntem uygulanmış, deneysel bir çalışma sosyal ağ analizi
ve gözlem eşliğinde gerçekleştirilmiştir. Çalışmanın sonuçları, örgütlenmenin uyarlanabilirliğini
ve başarısını kolaylaştırmak ve teşvik etmek için öz-örgütlenmenin önemli bir rol oynadığını
ortaya koymuştur. Ayrıca, takımların veya grupların başarılı olabilmeleri için görevleri
gerçekleştirmenin amaçlarını ve hedeflerini net olarak anlamaları gerektiği de dikkati
çekmektedir. Sonuçlar; güçlü etkileşimler, yüksek otonomi seviyeleri ve güçlü ve pozitif değer
sistemi, organizasyondaki öz-örgütlenme süreçlerini yönlendirdiğini göstermektedir. Bu
çalışmaya dayalı olarak, başka yerlerde ampirik çalışmaların yapılması, çoğaltılması, ve ayrıca
uygun diğer araştırma yöntemlerinin kullanılması önerilmektedir. Son olarak, kuruluşlar ve
politika yapıcılar örgüt içinde gelişmek için öz-örgütlenme süreçlerine uygun örgütsel tasarım ve
politikaları benimsemelidir
Prefrontal Brain Activation in Subtypes of Attention Deficit Hyperactivity Disorder: A Functional Near-Infrared Spectroscopy Study
Get PDFAccording to clinical symptoms, attention deficit and hyperactivity disorder (ADHD) is categorized into three groups: the predominantly inattentive subtype (ADHD-I),the predominantly hyperactive-impulsive subtype (ADHD-HI), and the combined subtype (ADHD-C). Recent advances in neuroimaging have demonstrated new approaches for assessing the ADHD subtypes with underlying pathophysiology.This study aims to examine the hemodynamic response and reaction time (RT) in healthy children and the ADHD subtypes as measured by functional near-infrared spectroscopy (fNIRS) during an auditory oddball attention task. The sample was made up of 40 children divided into four groups: control group (n=14), ADHD-I group (n=9), ADHD-HI group (n=6), and ADHD-C group (n=11). The target responses were identified and were grand-averaged for each participant. Right prefrontal cortex hemodynamic responses and groups performances on RT were compared between subtypes and between controls and subtypes. Functional near-infrared spectroscopy indicated that while control subjects exhibited higher activation than all ADHD subtypes, the ADHD subtypes did not differ from one another. Relative to control subjects, a longer RT was observed in all ADHD subtypes. The ADHD-I group showed significantly longer RTs compared to the ADHD-HI and ADHD-C groups.This study can bring a new perspective to the continuing controversy about ADHD subtypes, and the findings may help in the evaluation of fNIRS, RT, and RT variability studies in ADHD
Optimization of the Factors That are Critical in External Surface Grinding of Roller Followers Using Design of Experiments
Get PDFIn this study, it is aimed to experimentally optimize the parameters of the grinding of external surface of the roller followers which are used in internal combustion engines to operate the inlet and exhaust valves. 2k factorial experimental design methodology is applied to optimize the grinding process such that after this last finishing operation the rollers' external surface quality and cycle time meets the customers' special and strict requirements. In the application of the experimental design methodology, the critical parameters that are important in the optimization of two different surface roughness values along with cycle time are first determined. Then, the values of critical parameters are calculated with the application of the multi-objective optimization of the two surface roughness measures and cycle time. As a result of the optimization, the surface roughness values that are important in the working of the roller followers and cycle time are improved
Anthropometric measurement of the hand
Get PDFThis study aims to get various anthropometric measurements of dominant hands of students from vocational high school of health and classifies them according to Krogman Hand Index to form a database 141 students (49 male, 92 female) who were healthy anatomically and had no other known disease attending to vocational high school of health of Baskent University were recruited. Right hand was dominant for all of the students. The length and width of the right hand of the students were taken after their height and weight were measured. The results were recorded as mm. The findings were classified according to Krogman index with the formula hand width / hand lengt X 100. For males right hand length and width was 183.9±0.88mm; and 87.54±0.70mm; respectively, with hand index being 47.58 and classified as brachyeri according to Krogman hand index. For females, right hand length and width was 169.75±2.01 and 77.63±1.21mm respectively with hand index being 45.72 and classified as mesocheri according to Krogman hand index. Measurements of body and body parts display variability due to age, gender, genetic and environmental factors across populations. Therefore; such data used in gender discrimination, identification and special ergonomic structures need to be population spesific. © 2018, Yuzuncu Yil Universitesi Tip Fakultesi. All rights reserved
Impact of lymph node ratio on survival in stage III ovarian high-grade serous cancer: a Turkish Gynecologic Oncology Group study
Get PDFObjective: The purpose of this study was to investigate the prognostic value of lymph node ratio (LNR) in patients with stage III ovarian high-grade serous carcinoma (HGSC).
Methods: A multicenter, retrospective department database review was performed to identify patients with ovarian HGSC at 6 gynecologic oncology centers in Turkey. A total of 229 node-positive women with stage III ovarian HGSC who had undergone maximal or optimal cytoreductive surgery plus systematic lymphadenectomy followed by paclitaxel plus carboplatin combination chemotherapy were included. LNR, defined as the percentage of positive lymph nodes (LNs) to total nodes recovered, was stratified into 3 groups: LNR1 (= 50%). Kaplan-Meier method was used to generate survival data. Factors predictive of outcome were analyzed using Cox proportional hazards models.
Results: Thirty-one women (13.6%) were classified as stage IIIA1, 15 (6.6%) as stage IIIB, and 183 (79.9%) as stage IIIC. The median age at diagnosis was 56 (range, 18-87), and the median duration of follow-up was 36 months (range, 1-120 months). For the entire cohort, the 5-year overall survival (OS) was 52.8%. An increased LNR was associated with a decrease in 5-year OS from 65.1% for LNR1, 42.5% for LNR2, and 25.6% for LNR3, respectively (p= 0.50 were 2.7 times more likely to die of their tumors (hazard ratio [HR]= 2.7; 95% confidence interval [CI]= 1.42-5.18; p<0.001).
Conclusion: LNR seems to be an independent prognostic factor for decreased OS in stage III ovarian HGSC patients
Evaluation of contact sensitivity in patients with psoriasis
No full textObjective: Psoriasis is a chronic, immune-mediated,relapsing inflammatory disease which mixed Th1 and Th17 cytokines play role in. Psoriasis can be triggered by physical trauma, contact with chemicals, burns, environmental factors such as ultraviolet and Köbner-ization. This study aimed to determine the contact sensitivity in psoriatic patient and compare from the normal population. Material and Methods: A hundred clinically and/or histopatho-logically diagnosed, other than erithrodermic and pustular types and older than 18 years old psoriatic patients were enrolled into the study. For control group; older than 18 years old, voluntary, without psoriasis and contact dermatitits 100 patients were enrolled. European Standard Series skin patch system, IQ Chamber test materials were applied on unlesional skin of cases in both greoups. Analyses were performed using SPSS for Windows Version 20.0 program. Results: Sixty-one of 100 psoriasis patients, 58 of 100 control group patients were allerjic to at least one allergen. This difference between the groups wasn t found statistically meaningful. There was no correlation between patch tests sensitivity and disease severity, disease or lesion duration or psoriasis types. Statistically meaningful correlation was found between contact sensitivity and genital and upper extremity involvement. Nickel sulfate was the most common allergen in both groups. Conclusion: Although allergic contact sensitivity found in psoriatic group not different from the control group,especially upper extremity and genital involvement,contact sensitivity can play the role in provocation and progression of psoriasis. Copyright © 2018 by Türkiye Klinikleri
Robust diagnosis of Ewing sarcoma by immunohistochemical detection of super-enhancer-driven EWSR1-ETS targets
Get PDFEwing sarcoma is an undifferentiated small-round-cell sarcoma. Although molecular detection of pathognomonic EWSR1-ETS fusions such as EWSR1-FLI1 enables definitive diagnosis, substantial confusion can arise if molecular diagnostics are unavailable. Diagnosis based on the conventional immunohistochemical marker CD99 is unreliable due to its abundant expression in morphological mimics.
To identify novel diagnostic immunohistochemical markers for Ewing sarcoma, we performed comparative expression analyses in 768 tumors representing 21 entities including Ewing-like sarcomas, which confirmed that CIC-DUX4-, BCOR-CCNB3-, EWSR1-NFATc2-, and EWSR1-ETS-translocated sarcomas are distinct entities, and revealed that ATP1A1, BCL11B, and GLG1 constitute specific markers for Ewing sarcoma. Their high expression was validated by immunohistochemistry and proved to depend on EWSR1-FLI1-binding to highly active proximal super-enhancers. Automated cut-off-finding and combination-testing in a tissue-microarray comprising 174 samples demonstrated that detection of high BCL11B and/or GLG1 expression is sufficient to reach 96% specificity for Ewing sarcoma. While 88% of tested Ewing-like sarcomas displayed strong CD99-immunoreactivity, none displayed combined strong BCL11B-and GLG1-immunoreactivity.
Collectively, we show that ATP1A1, BCL11B, and GLG1 are EWSR1-FLI1 targets, of which BCL11B and GLG1 offer a fast, simple, and cost-efficient way to diagnose Ewing sarcoma by immunohistochemistry. These markers may significantly reduce the number of misdiagnosed patients, and thus improve patient care
Modeling the burden of cardiovascular disease in Turkey
Get PDFObjective: This study aims to estimate the current and future burden of cardiovascular diseases (CVD) in Turkey.
Methods: A burden-of-disease model was developed that included inputs on population growth, prevalence, and incidence of ischemic disease (IHD) and cerebrovascular disease (CeVD), prevalence of modifiable risk factors, mortality rates, and relationship between risk factors and IHD/ CeVD. Direct costs to the public health-care system and indirect costs from lost production due to premature mortality, hospitalizations, disability, and absenteeism were considered.
Results: We estimated that in 2016, 3.4 million Turkish adults were living with CVD, including 2.5 million affected by IHD, and 0.9 million by CeVD. This prevalence is projected to increase to 5.4 million by 2035. The economic burden of CVD was estimated at US19.4 billion by 2035.
Conclusion: Our study confirms that the current burden of CVD is significant, and that it is projected to increase at a steep rate over the next two decades. This growing burden of disease will likely create significant pressure on the public health-care system in the form of direct health-care costs, as well as on society in the form of lost productivity. (Anatol J Cardiol 2018; 20: 235-40