170 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)
The computation of expected values and moments of special polynomials via characteristic and generating functions
No full textEffects of Elevated Temperature on Compressive Strength and Weight Loss of the Light-Weight Concrete With Silica Fume and Superplasticizer
No full textSARI, Yasin Dursun/0000-0002-2859-7465;In this study, structural light-weight concretes produced by Pumice (LWC) and concretes with normal-weight aggregate (NWC) were investigated. Compressive strength and weight loss of the concretes were determined after being exposed to high temperatures (20, 100, 400, 800, 1000 degrees C). To achieve these objectives, 12 different types of concrete mixtures were produced. In producing the mixtures, silica fume (SF) was used to replace the Portland cement in the ratios of 0%, 5% and 10% by weight. Half of the mixtures were obtained by adding superplasticizers (SP) to the above mixtures in the ratio of 2% by weight. In conclusion; unit weight of LWC was 23% lower than that of NWC. The LWC containing 2% SP could retain 38% of the initial compressive strength. Rate of deterioration was higher in NWC when compared to LWC. The loss of compressive strengths increased depending on the ratio of using SF at about 800 degrees C and over. (C) 2008 Elsevier Ltd. All rights reserved.Directorate of Scientific Research Projects, Gazi University; [07/2002-36]The authors thank Directorate of Scientific Research Projects, Gazi University, for the support given to this study with the Project No. 07/2002-36
Pienyrityksen 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
No full text
Effects of Vitamin D treatment on thyroid autoimmunity
No full textBackground: Vitamin D was shown to be related to autoimmune thyroid diseases (AITDs) in the previous studies. We aimed to investigate the relationship between Vitamin D and thyroid autoimmunity. Materials and Methods: Eighty-two patients, diagnosed with AITD by the endocrinology outpatient clinic, were included in this prospective study. All of the patients had both AITD and Vitamin D deficiency, defined as serum values <20 ng/mL. They were randomly assigned into two groups. The first group included 46 patients and the second one included 36 patients. The first group was treated with Vitamin D for 1 month at 1000 IU/day. The second group served as the control group and was not treated with Vitamin D replacement. Serum thyroid-stimulating hormone, free T4 (fT4), thyroid peroxidase antibody (TPO-Ab), thyroglobulin antibody (TgAb), and Vitamin D levels were measured at the initiation of the study and again at 1 month in all patients. Results: Two groups were similar with regard to age, sex, and type of thyroid disease. Whereas TPO-Ab (before; 278.3 ± 218.4 IU/ml and after; 267.9 ± 200.7 IU/ml) and TgAb (before; 331.9 ± 268.1 IU/ml and after; 275.4 ± 187.3 IU/ml) levels were significantly decreased by the Vitamin D replacement therapy in group 1 (P = 0.02, P = 0.03, respectively), the evaluated parameters in the control group did not significantly change (P = 0.869, P = 0.530, respectively). In addition, thyroid function tests did not significantly change with Vitamin D replacement in two groups. Conclusion: Vitamin D deficiency may contribute to the pathogenesis of AITDs. Since supplementation of the Vitamin D decreased thyroid antibody titers in this study in Vitamin D deficient subjects, in the future Vitamin D may become a part of AITDs' treatment, especially in those with Vitamin D insufficiency. Further clinical and experimental studies are required to understand the effect of Vitamin D on AITD
Arithmetic and algebraic problem-solving approaches of prospective teachers and teachers in service
No full textThe aim of this study is to determine mathematical problem-solving approaches of elementary school pre-service mathematics teachers and elementary school mathematics teachers. This is a mixed method research and was carried out using exploratory sequential pattern. The sample of the study consists of 128 pre-service teachers (59 sophomores, 41 juniors and 28 seniors) registered to department of elementary mathematics teaching in a state university located in the Eastern Anatolian Region of Turkey and 22 secondary school mathematics teachers working in different cities of Eastern Anatolia Region at the same period. Clinical interviews were conducted with 12 pre-service teacher and 5 teachers. The data were obtained by Problem-solving Test [PST] and Semi-Structured Interview Form [SSIF]. The PST was prepared to examine the problem-solving processes of the teachers and pre-service teachers participating in the research. According to the findings of the research, it was observed that the participants preferred the algebraic approach while solving the problems and could not solve the problem with an arithmetical approach. It is also understood that they tend to use algorithms they know by heart while making algebraic solutions. These results show that the participants have some deficiencies in terms of bringing both arithmetic and algebraic solutions to the problems
Can the novel inflammatory markers be used in the prediction of Gestational Diabetes Mellitus or to strengthen the screening test?
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