16 research outputs found
The relationship between seropositivity and tissue cysts in sheep naturally infected with Toxoplasma gondii
No full textGencay, Yilmaz Emre/0000-0002-2154-9663; YILDIZ, Kader/0000-0001-5802-6156; Babur, Cahit/0000-0002-6524-3260; ATMACA, HASAN TARIK/0000-0001-8379-4114Skeletal muscles (tongue, masseter, leg, intercostal, and diaphragmatic muscles) and brain samples of 100 sheep at slaughter were analysed for the presence of T. gondii tissue cysts along with serum IgG titres. Two methods of isolation by percoll gradient centrifugation and tissue microarray (TMA) technique with immunoperoxidase staining were used. Seropositivity was detected in 88% (88/100) of sheep sera analysed by indirect fluorescent antibody test. Tissue cysts were observed in 46 (52.3%, 46/88) and 15 (17%, 15/88) of the seropositive sheep with the isolation technique and TMA and immunoperoxidase staining, respectively. The diameters of the tissue cysts were 25-58 x 25-62 (mean 34 x 36) mu m. The relationship between the presence of tissue cysts and seropositivity in sheep was statistically significant at 1/16 (P < 0.01) and at 1/64 and 1/128 (P < 0.001) serum dilutions.TUBITAKTurkiye Bilimsel ve Teknolojik Arastirma Kurumu (TUBITAK) [TOVAG 110O497]This work was supported by a grant from TUBITAK (project no: TOVAG 110O497)
Üçlü hat modeli ve kavramsal çerçevesi
No full textSosyal Bilimler Enstitüsü, Muhasebe Denetim Ana Bilim Dalı, Muhasebe Denetimi Bilim Dalıİş dünyası, insanlardan neredeyse tamamen bağımsız olarak kendi kendilerini koordine ederek en uygun şekilde üretim yapabilen hemen hemen birçok şeyin bilgisayarlarla yönetildiği bunun yanında hem operasyonel hem finansal hem de siber risklerle karşı karşıya kalabileceği bir dönem olan 4.sanayi devrimi sürecine girmiştir. Bununla birlikte iş dünyasında da büyük değişiklikler meydana gelmiş artık eski anlayışlar ve modeller yetersiz kalmaya başlamıştır. Yeni modeller geliştirilmesi zorunluluğu ortaya çıkmıştır. Bu çalışmada, iç kontrol, kurumsal risk ve iç denetim kavramları, özellikleri, unsurları, amaç ve hedeflerine, değinilmiştir. Diğer bölümlerde üçlü savunma hattı modelinin ortaya çıkışı ile yapısına; Üçlü Hat Modeli ile Üçlü Savunma Hattı arasındaki farklılıklar incelenmiştir. Ayrıca, Üçlü Savunma Hattı Modeli ile Üçlü Hat Modeli arasındaki farklılıklar incelenerek, yeni model çerçevesinde iç denetim biriminin gelecekteki durumu incelenmiştir.The business world have entered the fourth industrial revolution period, where new technologies in coordination can self-produce new solution without any involvement and interaction of people, that emerges operational, financial and cyber risks. While, we have seen great changes in business world, we can say that old models and understandings are insufficient to meet today's needs. There is a need for new models to address changing world. In this study, internal control, corporate risk and internal audit concepts, their characteristics, elements, goals and objectives are briefly mentioned. Following that, in next section, Triple Line of Defense Model emerge and development was explained and the differences between the Triple Line Model and the Triple Line of Defense was discussed. In addition, the differences between the Triple Line of Defense Model and the Triple Line Model is evaluated and the future status of the internal audit unit was discussed in this context
Structural Seismic Isolation Method for Seismic Protection of Highly Reliable Structures
No full textModeling, Computing and Application Particularities of no Restoring Mechanism Aseismic Control Device
No full textAbstractIn this research presented modelling, computing and application particularities of the structural aseismic control device which response redaction effect an average 61-79% relatively to conventional structure under earthquake excitation. For modelling mention device reinforce solid, structural solid, spring and contact finite elements was used. For contact element accepted conventional Coulomb frictional model. Governing non linier equation of motion is modelled as multi-degree of freedom system with discontinuous and continuous models and solved adopting direct integration algorithm with coupling of the control system and system identification toolboxes. One of the very important earthquake action phenomenon-restoring force mechanism was found out, proved and it was used for modelling a novel no restoring mechanism aseismic passive control device. Investigated control device may be economically in the simple or small scale structures because have no any restoring mechanism
Freight Forwarder işletmelerinde iç kontrol sisteminin önemi ve bir uygulama
No full textTez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi -- Kaynakça var.HF 5668.25/D38Bir iş fonksiyonu olarak lojistik, malzeme, bilgi ve finansal akışlarla bağlantılı süreçlerin planlanması, uygulanması ve kontrolü yoluyla şirketin performansında önemli bir rol oynar. Ancak Freight Forwarder firmaları söz konusu olduğunda süreç daha karmaşıktır ve firma içinde kontrol edilmesi zorluklara yol açabilir. Bu nedenle firmalar verimliliği artırmak ve riskleri azaltmak için iç kontrol sistemini dikkate almaktadır. Bu şekilde iç kontrol, finansal tabloların güvenilirliğini ve kanun ve düzenlemelere uygunluğunu sağlar.İç kontrol zaten çoğu organizasyonda olmasına rağmen, organizasyonu geliştirmek ve kendi hedeflerine ulaşmak için iç kontrol sisteminin hâlâ iyileştirilmesi gereken bazı kusurları vardır. Bu yüzden bu çalışma, Türkiye'deki bir Freight forwarder firmasının iç kontrol sisteminin genel düzeyini araştırmayı amaçlamıştır. Çalışma, X Lojistik'teki iç kontrol sistemlerinin analizi için Committee of Sponsoring Organizations of the Treadway Commission (COSO) teorik çerçevesini benimsemiştir. COSO iç kontrol yapısının çerçevesine göre, iç kontrol sistemi; kontrol ortamı, kontrol faaliyetleri, risk değerlendirmesi, bilgi ve iletişim, izleme olarak bilinen beş bileşen kullanılarak analiz edilmektedir.Hipotez, literatür taraması yoluyla oluşturulmuş, veriler gözlem ve görüşme yoluyla toplanmıştır. Gözlem, firma içinde işin nasıl yapıldığını gösteren yazar tarafından uygulanmıştır. Görüşme, X Lojistik firmasında, muhasebe ve denetim departmanında bulunan yönetici ve çalışanlara iç kontrol sistemi hakkında mülakat uygulanarak gerçekleştirilmiştir. Elde edilen bulgulara göre; kuruluşundan itibaren, şirkette iç kontrole önem verildiği ve iç kontrol sisteminin genel düzeyinin iyi olduğu anlaşılmaktadır ancak diğer firmalarda olduğu gibi X Lojistik firmasında da iç kontrolü güçlendirmek için dikkate alınması gereken birçok öneriler mevcuttur.Anahtar Kelimeler: İç kontrol Yapısı ,COSO, Freight Forwarder İşletmeler, LojistikLogistics as a business function plays important role in company?s performance through the planning, implementation and control of processes linked to material, information and financial flows. But when it comes to the freight forwarder firms the process is more complex and controlling inside the firm may lead to difficulties. For this reason firms take into account internal control system in order to promote efficiency and reduce risks. İn this way internal control makes sure to achieve the reliability of financial statements and compliance with laws and regulations. Even though the internal control is already in most organization still there are problems that need an improvement in order to develop the organization an achieve its own objects as well. For this reason, this study aimed at investigation the overall level of internal control system of the Freight forwarder firm in Turkey. The study adopted the Committee of Sponsoring Organizations of the Tread way Commission (COSO) theoretical framework for analysis of internal control systems in X Lojistik. According to COSO framework, the internal control system is analyzed using five components? known as control environment, control activities, risk assessment, information and communication and monitoring.The hypothesis was developed through literature review and data was collected through observation and interview. The observation is made by the author where it shows how the work is done inside the firm and the interview consist of asking the accounting and auditing, managers about the internal control system in X Lojistik. From the founding, it shows that the internal control is considered important and the level is good in the company but still there are things that should take into account in order to strength the internal control as well as in the X Lojistik.Key Words: Internal Control System, COSO, Freight Forwarder Firm, Logistics ?Ç?NDEK?LERÖZET .....ii
New structural seismic protection for high-rise building structures
No full textPresented Structural Seismic Isolation Method (SSIM) aims to provide high safety for Highly Reliable Structures (HRS) against strong earthquakes including near-fault and long-period ground motions. The examined structure is converted to Structural Seismic Isolation System (SSIS) by the SSIM method which exhibited inverse pendulum behaviour. For this purpose, structure foot base and foundation contact surfaces have been designed as any curved surfaces (spherical, elliptical, etc.) depending on the earthquake-soil-superstructure parameters and this contact surfaces have been separated by elastomeric (lead core rubber or laminated rubber bearings) seismic isolation devices. It would allow the structure foot base to turn around gyration centre through rubber bearing contact and maintains similar behaviour to the super-structure. SSIS system provides the possibility of keeping the natural-period of the structure in a larger interval, which is greater than the predominant-period of the majority of possible earthquakes (including near-fault pulse) using currently existing conventional elastomeric isolators with up to 4 second period. Thus, the structure can sustain its serviceability after strong and long-period earthquakes. In this study SSIS system’s performance is presented for high-rise building structures, for this aim, the finite element model of the building (Bg) structure with SSIS system (SSIS-Bg) has been prepared and the nonlinear dynamic analysis of the model has been conducted using strong and long-period ground motions. Results indicate that the base and top accelerations, base shear and base moment responses of the SSIS-Bg structure is 23.21 %, 75.47 % and 85.74 % in average lower than the Conventional Application Method of Seismic Base Isolation Devices for Building (CAMSBID-Bg) structures respectively and it is not prone to resonant vibrations under long-period earthquakes related with the excessive deformation in the isolation layers in case of using CAMSBID-Bg structures. It should be noted that in this study with the presented SSIM method and SSIS system, it is aimed to protect only the Highly Reliable Structures(HRS) from the effects of strong and long-period ground motions and these structures (HRS) are classified as follows: 1) Nuclear Containment Structures; 2) High-rise buildings that contain information, operating systems, sensitive instruments, communication systems, routing systems, bank operating systems, databases, management systems and other similar facilities that are linked to the security and economy of a country; 3) High-rise hospitals etc
New Structural Seismic Isolation for Nuclear Containment Structures
No full textThe new Structural Seismic Isolation System (SSIS) intends to provide high safety for important structures such as nuclear power plants, offshore oil platforms, and high-rise buildings against near-fault and long-period earthquakes. The presented SSIS structure foot base and foundation contact surfaces have been designed as any curved surfaces (spherical, elliptical, etc.) depending on the earthquake-soil-superstructure parameters, and these contact surfaces have been separated by using elastomeric (lead core rubber or laminated rubber bearings with up to 4-second period) seismic isolation devices. It would allow providing inverse pendulum behavior to the structure. As a result of this behavior, the natural period of the structure will possess greater intervals which are larger than the predominant period of the majority of the possible earthquakes including near-fault zones. Consequently, the structure can maintain its serviceability after the occurrence of strong and long-period earthquakes. This study has investigated the performance of the SSIS for the nuclear containment (SSIS-NC) structure. The finite element model of SISS-NC structure has been developed, and nonlinear dynamic analysis of the model has been conducted under the strong and long-period ground motions. The results have been presented in comparison with the conventional application method of the seismic base isolation devices for nuclear containment (CAMSBID-NC) and fixed base nuclear containment (FB-NC) structures. The base and top accelerations, effective stress, and critical shear stress responses of the SSIS-NC structure are 48.67%, 36.70%, and 32.60% on average lower than those of CAMSBID-NC structure, respectively. The result also confirms that the SSIS-NC structure did not cause resonant vibrations under long-period earthquakes. On the other hand, there is excessive deformation in the isolation layers of CAMSBID-NC structure
