257 research outputs found
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)
Determination of Complex Permittivity of Arbitrarily Shaped Homogenous Materials via Waveguide Measurements
No full textIn this study, complex permittivity of arbitrarily shaped homogenous materials loaded in different shaped waveguides (rectangular waveguide and circular waveguide) is determined through an iterative inverse algorithm. S-parameters are calculated for chosen material numerically via Method of Moments (MoM), in place of real measurement data for sake of testing algorithm as a first step. Inverse algorithm depends on calculating transmission-reflection coefficients (two port S parameters) with respect to updated complex permittivity, started with an initial guess. At each step, calculated S parameters (either Si) and/or Su) can be used to update complex permittivity in sense of Newton-Raphson numerical approach. Problem is reduced to finding the roots of iterative equation, which is a function of complex permittivity
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
Association of epicardial adipose tissue thickness and inflammation parameters with CHA2DS2-VASc score in patients with nonvalvular atrial fibrillation
No full textSerkan Akdag, Hakki Simsek, Musa Sahin, Aytac Akyol, Ramazan Duz, Naci Babat Department of Cardiology, Yuzuncu Yil University Medical Faculty, Van, Turkey Background: Epicardial adipose tissue (EAT), mean platelet volume (MPV), platelet-to- lymphocyte ratio (PLR), and neutrophil-to-lymphocyte ratio (NLR) have been shown to be helpful in predicting adverse cardiovascular events. However, to date, in the literature, there have been no studies demonstrating the relationship between EAT, MPV, PLR, NLR, and thromboembolism risk in atrial fibrillation (AF). Therefore, we examined the relationship between EAT, MPV, PLR, NLR, and CHA2DS2-VASc score used for the evaluation of thromboembolism risk in patients with AF.Methods: The study included 96 consecutive patients with AF and 52 age- and sex-matched control subjects. We calculated CHA2DS2-VASc risk score for each patient and measured baseline EAT thickness, MPV, PLR, NLR, left atrial volume index, and left ventricular ejection fraction.Results: The group with high CHA2DS2-VASc score had higher EAT (7.2±1.5 vs 5.9±1.2 mm, P<0.001), MPV (9.1±1.1 vs 8.4±1.0 fL, P=0.004), PLR (152.3±28.4 vs 126.7±25.4, P=0.001), and NLR (4.0±1.6 vs 3.2±1.3, P<0.001) compared to group with low-intermediate CHA2DS2-VASc score. Moreover, CHA2DS2-VASc score was found to be positively correlated with EAT (r=0.623, P<0.001), MPV (r=0.350, P=0.004), PLR (r=0.398, P=0.001), and NLR (r=0.518, P<0.001).Conclusion: Our study results demonstrated that EAT thickness, MPV, PLR, and NLR were associated with the thromboembolic risk exhibited by CHA2DS2-VASc score in patients with nonvalvular AF. Keywords: atrial fibrillation, epicardial adipose tissue, platelet, neutrophil, mean platelet volum
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
No full text
SHAPE RECONSTRUCTION OF AN INHOMOGENEOUS IMPEDANCE CYLINDER VIA POTENTIAL AND NEURAL NETWORK APPROACH
No full textIn this article, a hybrid method is presented to reconstruct two-dimensional shape of an inhomogeneous impedance cylinder front the noisy far field data in the case of single electromagnetic plane wave illumination. The proposed reconstruction method can also be applied for complex-shaped smooth objects having different type of boundary conditions. For the solution of the direct problem, a potential (layer) approach is chosen that leads to a boundary integral equation. Applying Nystrom method to the equation, an exponential convergence is obtained. The inverse scattering problem is solved via neural network approach, which is a stable technique under considerable level of noise. The applicability and the effectiveness of the proposed method are supported by numerical examples, and the proposed approach provides reconstructions which are in good agreement with the actual shapes. (C) 2008 Wiley Periodicals, Inc. Microwave Opt Technol Lett 51: 119-124, 2009; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/mop.2395
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