174 research outputs found
[Basement Box 51.0177]
No full textCaption: "Approaching Guthrie... Gonul Zehra Simsek of Istanbul checks out a problem with lead instructor F. B. Fitzgerald at FAA training center." Woman and man look through book
Topology of soft cone metric spaces
No full textInternational Conference on Functional Analysis in Interdisciplinary Applications (FAIA) -- OCT 02-05, 2017 -- Astana, KAZAKHSTANIn Simsek's paper it was introduced a concept of soft cone metric space via soft elements and some fixed point theorems in soft cone metric space were provided. In this work, we examine topological structures such as open ball, soft neighbourhood and soft open set in soft metric spaces and their some properties, and prove that every soft cone metric space under some condition is a soft topological space according to elementary operations on soft sets.Kyrgyz Turkish Manas University [KTMUBAP-2016.FBE.12]This work is supported by Kyrgyz Turkish Manas University in the framework of Scientific Research Projects (KTMUBAP-2016.FBE.12)
Neural activation during cognitive reappraisal in girls at high risk for depression
No full textObjective: Although emotion dysregulation, one of the core features of depression, has long been thought to be a vulnerability factor for major depressive disorder (MDD), surprisingly few functional magnetic resonance imaging (fMRI) studies have investigated neural correlates of emotion regulation strategies in unaffected high risk individuals. Method: Sixteen high risk (RSK) young women and fifteen matched low risk controls (CU) were scanned using fMRI while performing an emotion regulation task. During this task, participants were instructed to reappraise their negative emotions elicited by International Affective Picture System images (TAPS). In addition, Difficulties in Emotion Regulation Strategies Scale (DERS) was used to assess participants' emotion dysregulation levels. Results: Both RSK and CTL individuals show increased amygdala activation in response to negative emotional stimuli, however no difference was found between groups in using cognitive reappraisal strategies and functions of brain regions implicated in cognitive reappraisal. Interestingly, our psychometric test results indicate that high risk individuals are characterised by lower perceived emotional clarity (EC). Conclusion: Results of the current study suggest depression vulnerability may not be linked to the effectiveness of cognitive reappraisal. Alternatively, lower EC may be a vulnerability factor for depression.Scientific and Technological Research Council of Turkey (TUBITAK)Turkiye Bilimsel ve Teknolojik Arastirma Kurumu (TUBITAK) [1001, 109S134]; UK Medical Research Council FellowshipMedical Research Council UK (MRC) [MR/J008915/1]This research was supported by the Scientific and Technological Research Council of Turkey (TUBITAK) grant 1001 with the project number 109S134 to Ali Saffet Gonul. Matthew J. Kempton was funded by a UK Medical Research Council Fellowship (grant MR/J008915/1)
The computation of expected values and moments of special polynomials via characteristic and generating functions
No full textPienyrityksen ja tilitoimiston yhteistyö palkanlaskennassa
No full textTIIVISTELMÄ
Oulun ammattikorkeakoulu
Liiketalouden koulutusohjelma
Taloushallinto
Tekijä: Tanja Simsek
Opinnäytetyön nimi: Pienyrityksen ja tilitoimiston yhteistyö palkanlaskennassa
Työn ohjaaja: Merja Luukkonen
Työn valmistumislukukausi- ja vuosi: Syksy 2014 Sivumäärä: 36 + 3 liitesivua
Opinnäytetyön tavoitteena oli tutkia pienyrityksen ja tilitoimiston yhteistyötä ja työnjakomahdollisuuksia yrityksen palkanlaskentaprosessissa. Tarkoituksena oli selvittää minkälaisia palkanlaskentaan kuuluvia tehtäviä yrittäjä, joka haluaa hoitaa työntekijöidensä palkanlaskennan, voisi tarvittaessa siirtää tilitoimistonsa hoidettavaksi. Työnjakoa ja sen vaikutuksia käsitellään myös vastuunjakautumisen näkökulmasta. Opinnäytetyön toimeksiantajana on tilitoimisto RL-Tili Oy ja kohdeyrityksenä oululainen ravintola-alan yritys, joka käyttää toimeksiantajan tilitoimistopalveluja.
Teoreettinen viitekehys koostuu osapuolten väliseen toimeksiantosopimukseen liitetyistä palveluista ja sopimusehdoista. Lisäksi teoriassa käydään läpi palkkahallinnon prosesseja aina yksittäisen palkan laskemisesta palkanlaskijan tehtäviin koko työsuhteen aikana. Tutkimusmenetel-mänä on käytetty prosessianalyysiä kohdeyrityksen palkanlaskentaprosessin nykytilan kuvaamiseen. Lisäksi on käytetty teemahaastattelua tilitoimistoyritysten kokemusten ja mielipiteiden keräämiseen palkanlaskentaprosessin tehtävien työnjaosta.
Tutkimus osoitti, että tilitoimistoyritykset koosta riippumatta ovat hyvin myönteisiä kaikenlaiselle yhteistyölle asiakkaidensa kanssa. Sopimusvaiheessa jo huomioidaan asiakkaan tarpeet ja toi-veet ja yksilöityjä palvelupaketteja käytetään paljon. Sellaisissa tilitoimistoissa, joissa käytettiin nettipohjaista kirjanpito- ja palkanlaskentaohjelmistoa yhteistyö asiakkaiden kanssa sujui joustavimmin.
Tulosten perusteella tulin siihen johtopäätökseen, että kaikenlaista yhteistyötä palkanlaskennassa kohdeyrityksen ja toimeksiantajan välillä voidaan lisätä, mikäli käytössä on palkanlaskentaohjelmisto, jota molemmat osapuolet pääsevät käyttämään. Suosittelemani ohjelmisto on Palkka.fi-sivusto, joka kohdeyrityksellä on jo käytössä. Ohjelma on käyttäjilleen ilmainen ja siihen saa tarvittaessa tunnukset myös tilitoimistolle. Lisäksi kohdeyrityksen henkilöstömäärä on vuositasolla alle viisi, mikä myös puoltaa Palkka.fi-ohjelmiston soveltuvuutta tässä tapauksessa.
Asiasanat: Palkkahallinto, Palkka.fi, prosessianalyysi, toimeksiantosopimus ABSTRACT
Oulu University of Applied Sciences
Degree Programme in Business Economics, Option of Financial Adminstration
Author: Tanja Simsek
Title of thesis: Cooperation in payroll computation between small company and accounting firm
Supervisor: Merja Luukkonen
Term and year when the thesis was submitted: Autumn 2014 Number of pages: 36 + 3 pages of appendices
The aim of this thesis was to examine the cooperation and the possibilities of sharing duties in payroll computation between a small company and an accounting firm. The aim was to find out what kind of individual tasks in salary calculation an entrepreneur taking care of employees' payroll could transfer to the accounting firm. The division of tasks and its effects were examined also from the perspective of the division of responsibility. The thesis was commissioned by the accounting firm RL-tili Oy and the case company operates in catering business and is located in Oulu.
The theoretical framework consisted a commission agreement between the parties connected to the services and the terms of the contract. Furthermore, the theory discussed payroll administration processes for example an individual salary calculation and wages clerk duties throughout the course of employment. As a research method process analysis was employed to describe the case company's current state of the payroll process. In addition, the theme interview was also conducted to gather experiences and opinions of accounting firms in the division of tasks in the payroll process.
The study showed that accounting firms, regardless of size, welcome all kinds of cooperation with their customers. The agreement phase already takes customer's hopes and needs into account. Personalized service packages are widely used. Those accounting firms, using a web-based accounting and payroll software cooperation with the customers were the most flexible ones.
Based on the result it could be concluded that any kind of cooperation in payroll can be increased between the case company and RL-Tili Oy if there is a common payroll software. The recom-mended software is called Palkka.fi site, which is already being used by the case company. The programme is free and it is possible to add new users and create IDs to the accounting firm. The fact that the amount of employees' of the case company is less than five on an annual basis, supports the use of Palkka.fi software in this case.
Keywords: Salary administration, Palkka.fi, process analysis, commission agreemen
Recurrence relations, associated formulas, and combinatorial sums for some parametrically generalized polynomials arising from an analysis of the Laplace transform and generating functions
No full textThe aim of this paper is to obtain some interesting infinite series representations for the Apostol-type parametrically generalized polynomials with the aid of the Laplace transform and generating functions. In particular, by using the method of generating functions, we derive not only recurrence relations, but also several other formulas, identities, and relations as well as combinatorial sums for these parametrically generalized numbers and polynomials and for other known special numbers and polynomials. These identities, relations and combinatorial sums are related to the two-parameter types of the Apostol-Bernoulli polynomials of higher order, the two-parameter types of Apostol-Euler polynomials of higher order, the two-parameter types of Apostol-Genocchi polynomials of higher order, the Apostol-Bernoulli polynomials of higher order, the Apostol-Euler polynomials of higher order, the Apostol-Genocchi polynomials of higher order, the cosine- and sine-Bernoulli polynomials, the cosine- and sine-Euler polynomials, the lambda-array-type polynomials, the lambda-Stirling numbers, the polynomials C-n(x,y)Cn(x,y), and the polynomials S-n(x,y)Sn(x,y). Finally, we present several new recurrence relations for these special polynomials and numbers.Scientific Research Project Administration of the University of AkdenizThe author Y. Simsek was supported by the Scientific Research Project Administration of the University of Akdeni
The 5th symposium on generating functions of special numbers and polynomials and their applications
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