361 research outputs found

    Determination of ınformation and prediction of web based accounting systems of accounting profession: research in afyonkarahisar province

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    Günümüz teknoloji seviyesinin oldukça yüksek olması ile birçok iş ve işlem internet üzerinden kolay ve hızlı bir şekilde yapılabilmektedir. Küreselleşme ile birlikte bilgi ve iletişim teknolojisinin hızla gelişmesi muhasebe mesleği başta olmak üzere birçok mesleği etkilemiştir. Muhasebe meslek mensupları için bilgi ve iletişim teknolojisinde yaşanan gelişimin etkisi, faaliyet alanlarının genişlemesine, yeni çalışma alanlarının doğmasına ve kullanmış oldukları muhasebe programlarının gelişip değişmesine yol açmıştır. Web tabanlı muhasebe sistemleri, muhasebe meslek mensuplarının daha esnek, etkin ve verimli çalışabilmesi adına klasik muhasebe programlarının yerini alan yeni nesil muhasebe programı olarak karşımıza çıkmaktadır. Çalışmanın konusunu, muhasebe meslek mensuplarının çalışma alanlarında yoğun olarak kullandıkları ve vazgeçilmez bir parçası olan muhasebe programlarından ‘Web Tabanlı Muhasebe Sistemi’ oluşturmaktadır. Bu bağlamda çalışmanın amacını ise, Afyonkarahisar ilinde faaliyet gösteren muhasebe meslek mensupları örnekleminden yola çıkarak, web tabanlı muhasebe sistemi hakkında muhasebe meslek mensuplarının kullanım düzeyinin hangi durumda olduğunu açıklamak, bilgi seviyesinin hangi düzeyde olduğunu belirlemek ve yatkınlıklarını tespit etmektir. Çalışmanın uygulama kısmında Afyonkarahisar’ın bütün ilçelerini kapsayan 188 muhasebe meslek mensubuna anket çalışması uygulanmış elde edilen verilerin testler ve analizleri SPSS 23.0 programı ile gerçekleştirilmiştir. Elde edilen bulgular ise, muhasebe meslek mensuplarının web tabanlı muhasebe sistemlerini büyük çoğunlukla kullandıkları, bilgi düzeyi ve yatkınlıklarının ise web tabanlı muhasebe sistemini kullananların kullanmayanlara göre yüksek seviyede olduğu sonucuna varılmıştır.With todays high technology level, many businnes transactions can be done easily and quickly over the internet. Along with globalization, the rapid development of information and communication technology has affected many professions especially accounting profession. The impact of developments in information and communication technology for professional accountants has lead to the expansion of the fields of activity, the emergence of new fields of work and the development and change of the accounting programs they have used. Web- based accounting systems, replacing the classical accounting programs, provide more flexible, effective and efficiend work fort he accountants, emerge as new generatiun accounting programs. The topic of the study is web-based accounting system, that is an indispensable part of accounting professionals. In this context, the aim of the study is to explain the state of the level of usage of the professional accountants about web-based accounting system and to determine the level of knowledge and their predispositions in Afyon province. In the application part of the study, a survey was applied to 188 accounting members in Afyonkarahisar and the data obtained from the survey was analyzet with a programme named SPSS. 23.0. According to the findings, it is concluded that professional accountants mostly use web based accounting systems and the level of knowledge and predispositions' who uses web based accounting systems is higher than those who don’t use it

    Lambert, Hendricks & Ross: American ventriloquism

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    It has been fifty-one years since the last Lambert, Hendricks & Ross studio recording. Since then Dave Lambert was tragically killed on the Connecticut Turnpike, Jon Hendricks has become a University of Toledo professor, and Annie Ross is still performing frequently worldwide. Few jazz vocalists are accepted into the scholastic canon. Fewer are filed in the annals of music history. But, if any vocalists should be regarded important to the story of jazz music it is LHR. Their impact on the art of vocalese has yet to be fully felt. In exploring the motivation behind the group’s dense, meticulous, trailblazing recordings, this study attempts to be a supplement for what was too much for liner notes in the late 50’s and 60’s, while simultaneously giving a brief encompassing historical outline. By examining the social and musical impact of Lambert Hendricks & Ross, this study attempts to further legitimate the art of jazz vocals and vocalese.M.A.Includes bibliographical referencesIncludes vitaby Bilal Salaa

    Bulut Bilişim'de Çok Amaçlı Optimizasyon Tabanlı Görev Planlama Mekanizmalarının İncelenmesi

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    maummfdBulut bilişim veri merkezlerinde kaynak yönetimini geliştirmek ve güç tüketimini azaltmak için etkili görev planlaması çok önemlidir. Bununla birlikte, sayısız görev, sanal makineler ve dikkate alınması gereken çok fazla amaç dikkate alındığında, planlamanın oldukça zor bir problem olduğu bilinmektedir. Bu görevlerin çizelgelenmesi için birçok yaklaşım ve vaka çalışması geliştirilmiştir. Çok amaçlı optimizasyon, görev planlama problemlerini çözmede çok sayıda çakışan hedefle başa çıkmak için ilginç bir tekniktir. Bu makale, çeşitli bulut bilişim ortamları için tasarlanmış meta-sezgisel optimizasyon yöntemleri tabanlı çok amaçlı planlama yaklaşımlarına ilişkin inceleme ve genel bakış sunmaktadır. Ayrıca gelecekte bu alandaki potansiyel araştırma alanları için, çok amaçlı planlama şemalarının karşılaştırmasını sağlamaktadır.102736

    Kinetics of adsorption of acid red 1 onto chitosan and cross-linked chitosan from aqueous solution

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    Chitosan(CS) and crosslinked-Chitosan (CCS) (Chitosan+Glutaraldehite) were utilized as adsorbents to remove acid red1(AR1) from aqueous solution by adsorption. Batch experiments were conducted to study initial concentration of adsorbate and temperature on dye adsorption. The kinetic data obtained from different batch experiments were analyzed using pseudo first-order and pseudo second-order and Weber-Morris equations, and the rate constants of first-order adsorption (kpf), the rate constants of second-order adsorption (kps) and intraparticle diffusion rate constants (kid) at these concentrations and temperatures were calculated, respectively

    Semiotic manifestations in Novel Bilal\u27s Code by Ahmed Khairy Al-Omari

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    Semiotic analysis is concerned with monitoring the signs that reveal the components of text. This study aims to highlight the defining semiotic features included in Ahmed Al-Omari\u27s Bilal\u27s Code with particular reference to semiotic features including title, cover, dedication, preface, semiotics of colors, body language, characters, and time and place components. Using the descriptiveanalytical method based on the mechanisms of semiotic analysis, the study tries to highlight the features of the semiotic formation that has played an important role in the foundation of the novel\u27s aesthetic and narrative structure.The study came up with a number of results. The cover of the novel opened the text space on the symbols of racism and rebellion against torture. The title of the novel underlines significant connotations that the receiver has to unravel in order to study the relation between the symbol of the code and the connotations associated with the name Bilal. The beginning of the novel also highlighted Bilal\u27s character, a child who possessed the qualities of boldness, endurance, and secrecy. The author also made use of the language of eyes in terms of sarcasm, love and hatred, perplexity and indifference. The features of the face and its expressive forms ranged from a face symbolizing identity, a face devoid of feelings, and a worried face. The tones of the voice also varied to indicate enthusiasm at times, astonishment in addition to sarcasm, anger and pain .Each character is associated with a symbol that goes along with its nature and its characteristics related to color and behavior. The novel also highlighted the semiotic significance of time and place

    Illustration, Rewriting and Transfictionality of «Nikopol Trilogy», by Enki Bilal

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    [EN]This article focuses on the study of the intermedial adaptations of one of the most recognizable titles of adult bande dessinée in France, Nikopol Trilogy by Serbian-born French author Enki Bilal. After a brief discussion of some of the main categories of adaptation, and their applicability to the intermedial circulations from comics to other media such as cinema, radio, television, literature and video games, the analysis focuses on the intermedial productivity of Bilal’s dystopia. This examination is particularly interesting because of the confluence of multiple media and platforms (museum exposition and picture book, theatre and cinema, digital comics and video games) in which narrative materials are modeled in a variety of mechanisms (illustration, rewriting, transfictionality). Thus the persistence of fictional universe and the interest of the major part of its transpositions.[ES]En este artículo se desarrolla el estudio de las adaptaciones intermediales de uno de los títulos más destacados de la historieta de autor francófona, la Trilogie Nikopol del dibujante francés de origen serbio Enki Bilal. Tras abordarse un breve repaso de algunos de los principales modelos teóricos sobre la adaptación y bosquejar un ensayo de su aplicación al corpus de las circulaciones del cómic a medios como el cine, la radio, la televisión, la literatura confluyen múltiples medios y plataformas (la exposición y el libro ilustrado, el teatro y el cine, la historieta digital y el videojuego) en los que el material narrativo de partida viene modelado según variados mecanismos (ilustración, reescritura, transficción) capaces de asegurar la pervivencia del ciclo y el interés de buena parte de sus transposiciones

    ANALISIS KONTRASTIF ABREVIASI DALAM BAHASA JEPANG DAN BAHASA INDONESIA 日本語とインドネシア語の略語の対象分析

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    ABSTRACT Bilal, Mochammad. 2017. “Contrastive Analysis of Abbreviation in Japanese Language and Indonesian Language”. Undergraduate Japanese Literature thesis. University of Diponegoro. The first thesis supervisor is Drs. Surono, S.U. The second thesis supervisor is Lina Rosliana, S.S, M.Hum. This thesis discusses “Contrastive Analysis of abbreviation in Japanese Language and Indonesian Language”. The reason behind the choose of title by the author is due to lack of discussion about the comparasion between Japanese and Indonesian language. Furthermore, author had interested to discuss the form of abbreviation in bahasa Indonesia and Japanese language. The data in this research are attained from written sources, such as; internet articles from asahi.com and kompas.com. Whilst the method used in the analysis is “bagi unsur langsung”, later the data are analyzed by contrastive method to compared the data which are divide into two steps, those are description and and comparasion of the results of data analysis. Abbreviation of Japanese and Indonesian booth have 8 similarities, namely on booth have abbreviation who is not be read in its entirety, abbreviation who spell entirety, abbreviation who take 2, 3 or 4 first letters, abbreviation who take first letter from every syllables, abbreviation who had partial deletion, abbreviation who combine with foreign word, abbreviation with combination of syllables, and abbreviation who had changes in written form. The diffrences in meanwhile, abbreviation who are not found in Japanese language has 25 forms and abbreviation who are not found in Indonesian language has 2 forms. . Keywords: contrastive, abbreviation, Indonesian Language, Japanese Language

    Analysis of changing gender roles of syrian women under temporary protection: The case of Adana

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    Göç her ne amaçla yapılmış olursa olsun insanlarda ve toplumlarda derinden izler bırakmaktadır. Bu izler de göçe konu olan insanların yaşam tarzları ve rollerinde farklılıkları da beraberinde getirmiştir. Bu farklılıklar göçün konusuna göre değişiklikler göstermiş ve özellikle zorunlu göçlerde bireyler arasındaki toplumsal rollerde anlamlı değişimlerin gerçekleştiği gözlemlenmiştir. Toplumsal cinsiyet rollerinde yaşanan değişim ve dönüşümlerden çoğunlukla dezavantajlı grup olarak tanımlanan kadın ve çocukların etkilendiği ve yeni hayat koşullarına adaptasyonlarında zorluklar çektikleri görülmüştür. Bu nedenle göçe karar verilmeden önce göç yolları, gidilen ülkelerin politikaları, varış noktalarının bilinmesi de önem arz etmektedir. Ancak bu durum çoğunlukla zorunlu göçlerde çok ihmal edildiğinde göçe konu olan bireylerin yeni coğrafya ve toplumlara adapte olmalarında rol çatışmalarını daha keskin bir şekilde yaşamalarına sebep olmaktadır. 2011 yılında başlayan Suriye iç savaşından sonra yeni bir hayat inşası için göçmenlerin zorunlu koşullarda yeni bir ülke olan Türkiye'ye göçü bu bağlamda sancılı olmuştur. Göçmenler bu bilinmez yolda çeşitli sorunlar ile karşılaşmışlardır. Bu zorluklar ve sorunlarda kadın ve çocukların daha savunmasız ve hassas grupları oluşturmalarından dolayı göç yolculuğu kadınların hayatlarına çok ciddi sorunlara neden olmuştur. Kadınlar göçün getirdiği zorlu süreci atlatabilmek ve savaşın psikolojik kalıntılarını geride bırakabilmek adına yerleştikleri bölgelere adaptasyonları zorunlu bir süreç ile erkeklere oranla daha hızlı bir süreçte gelişim göstermiştir. Bu çabaların sonunda kadınlar göçün getirdiği etkiler için büyük değişimler yaşamışlardır. Bu çalışmada da Suriye'den Türkiye'ye göç eden kadınların yaşadıkları yaşam pratikleri ele alınmıştır. Göç sürecinin tamamında yaşadıkları sorunlar karşılaştıkları zorluklar ve bu zorlukların üstünden nasıl gelmeye çalıştıkları incelenmiştir. Bu zorluklar sonucunda kadınların yaşamış oldukları değişimler toplumsal cinsiyet rolleri çerçevesinde ele alınmıştır. Çalışma kapsamında incelenen kadınların yıllarca yaşadıkları eski hayatlarını geride bırakarak yeni yaşam pratikleri ile toplumsal cinsiyet eşitliği yolunda ciddi bir değişim gösterdikleri görülmüştür. Anahtar Kelimeler: Cinsiyet, Toplumsal Cinsiyet, Göç, Göç ve Kadın, Göçmen KadınlarMigration, for whatever purpose, leaves deep traces in people and societies. These traces have also led to differences in the lifestyles and roles of people subject to migration. These differences varied according to the subject of migration, and it was observed that significant changes occurred in social roles among individuals, especially in forced migration. It also has been observed that women and children, mostly identified as disadvantaged groups, have been affected by changes and transformations in gender roles and have difficulties in adapting to new life conditions. For this reason, it is important to know the migration routes, the policies of the destination countries, and the destinations before the decision to migrate. However, when this situation is mostly neglected during forced migration, it causes individuals subject to migration to experience role conflicts more sharply in their adaptation to new geographies and societies. After the Syrian civil war that started in 2011, the migration of immigrants to a new country, Turkey, under compulsory conditions in order to build a new life, has been painful in this context. Immigrants also have faced various problems on this unknown journey. Due to these challenges and problems, women and children form more vulnerable and vulnerable groups, the migration journey has caused very serious problems to women's lives. In order to overcome the difficult process of migration and to leave behind the psychological remnants of war, women have developed a faster process than men through a mandatory process of adaptation to the regions in which they have settled. As a result of these efforts, women have experienced great changes for the effects of migration. In this study, the life practices of women who immigrated from Syria to Turkey were discussed. The problems they have experienced throughout the migration process have been addressed, the challenges they face and how they have overcome these challenges. As a result of these challenges, the changes that women have experienced have been addressed within the framework of gender roles. It has been observed that the women examined within the scope of the study have left behind the old lives they have lived for years and have shown a serious change in the way of gender equality with their new life practices. Key Words: Gender, Social Gender, Migration, Migration and Women, Migrant Wome

    A Study on Discrete Bilal Distribution with Properties and Applications on Integer-Valued Autoregressive Process

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    This study proposes a new one-parameter discrete distribution, called a discrete Bilal distribution. The structural properties of the proposed distribution, including the shape of the probability mass function, mode, moments, skewness, kurtosis, index of dispersion, mean deviation, stress-strength reliability, and order statistics, are derived. These properties are expressed in closed-forms. The maximum likelihood and method of moments estimation methods are considered to estimate the unknown model parameter. An extensive simulation study is carried out to examine the finite sample performance of estimation methods. The usefulness of the proposed model is illustrated in the first-order integer-valued autoregressive process. The empirical importance of the proposed models is proved through three real data applications.Deanship of Scientific Research at Prince Sattam bin Abdulaziz University, Alkharj, Saudi ArabiaThe author El-Morshedy would like to acknowledge that this publication was supported by the Deanship of Scientific Research at Prince Sattam bin Abdulaziz University, Alkharj, Saudi Arabia

    Multiple directorships in emerging countries: Fiduciary duties at stake?

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    This study investigates the effect of multiple directorships on firm performance, using a database of non-financial firms listed on the Pakistan stock exchange. Prior literature provides inconsistent evidence on the relationship between multiple directorships and firm performance in an emerging country context, which may be the result of overlooking both the large differences in institutional environments among emerging countries and the dynamic endogenous relationships between board variables and firm performance. We aim to contribute to this academic debate by focusing on directorship appointments to multiple boards in a weak institutional context. Corporate governance practices, such as boards with outside directors exercising their fiduciary duties, are crucial for effective governance in weak institutional environments. However, serving in multiple directorships is expected to compromise the execution of director duties. Using a dynamic system Generalized Method of Moments model, our findings show, indeed, a negative effect of multiple directorships on firm performance in a weak institutional environment. Building on the premise that corporate governance is conditional in nature, we also tested the moderating influence of firm size on this relationship, but we did not find supporting evidence in a dynamic model setting. Our results have important practical implications for policy makers as well as firms.Higher Education Commission, Pakistan.Voordeckers, W (corresponding author), Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, B-3590 Diepenbeek, Belgium. [email protected]
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