Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural product...Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.展开更多
Electronic Commerce or E-Commerce is the concept of making trade in electronic environment which has emerged by the use of the internet in commerce and increased after 1995. Organizations started to use electronic com...Electronic Commerce or E-Commerce is the concept of making trade in electronic environment which has emerged by the use of the internet in commerce and increased after 1995. Organizations started to use electronic commerce by internet facilities nearby their traditional marketing methods to increase their sales and profits. E-Commerce has many advantages when compared to traditional trade. This paper aims to take out these advantages for the companies which want to make use of electronic commerce and includes important advices for these companies. The paper also includes the basic version of an e-commerce business, by analysing one of the most successful firms in Turkey, yemeksepeti.com in terms of an Entity-Relationship Diagram （ERD） and Event Driven Process （EDP） to explain the organizations how an e-commerce business model should be constructed systematically. An ERD is a data modeling technique which graphically illustrates an information system＇s entities and the relationships between those entities. On the other hand, EDP is a chain for the modeling language which is used for describing business processes and workflows of an organization. This study examines yemeksepeti.com for providing an example of these two diagrams, which should be a milestone for the newcomers of an e-commerce. Organizing an e-commerce should start with the software designs and these examples of ERD and EDP which are the base for the software of an e-commerce business. The limitations of the paper include the examination of an only one company which operates only in Turkey, thus the further research should examine a global company and/or an e-commerce business that operates in several industries.展开更多
AIM:To investigate the role of growth hormone(GH),hyperbaric oxygen therapy(HBOT) and combined therapy on the intestinal neomucosa formation of the gastric serosa.METHODS:Forty-eight male Wistar-albino rats,weighing 2...AIM:To investigate the role of growth hormone(GH),hyperbaric oxygen therapy(HBOT) and combined therapy on the intestinal neomucosa formation of the gastric serosa.METHODS:Forty-eight male Wistar-albino rats,weighing 250-280 g,were used in this study.The rats were divided into four groups(n = 12):Group 1,control,gastric serosal patch;Group 2,gastric serosal patch + GH;Group 3,gastric serosal patch + HBOT;and Group 4,gastric serosal patch + GH + HBOT.Abdominal access was achieved through a midline incision,and after the 1-cm-long defect was created in the jejunum,a 1 cm × 1 cm patch of the gastric corpus was anastomosed to the jejunal defect.Venous blood samples were taken to determine the insulin-like growth factor 1(IGF-1) and insulin-like growth factor binding protein 3(IGFBP-3) basal levels.HBOT was performed in Groups 3 and 4.In Groups 2 and 4,human GH was given subcutaneously at a dose of 2 mg per kg/d for 28 d,beginning on the operation day.All animals were sacrificed 60 d after surgery.The jejunal segment and the gastric anastomotic area were excised for histological examination.The inflammatory process,granulation,collagen deposition and fibroblast activity at the neomucosa formation were studied and scored.Additionally,the villus density,villus height,and crypt depth were counted and recorded.The measurements of villus height and crypt depth were calculated with an ocular micrometer.New vessel growth was determined by calculatingeach new vessel in a 1 mm 2 area.RESULTS:In the histological comparison of groups,no significant differences were observed between the control group and Groups 2 and 3 with respect to epithelialization,granulation,fibroblastic activity and the inflammatory process,but significant differences were present between the control group and all others groups(Groups 2-4) with respect to angiogenesis(P < 0.01) and collagen deposition(P < 0.05,P < 0.01).Significant differences between the control group and Group 4 were also observed with respect to epithelialization and fibroblastic activity(P < 0.01 and P < 0.05,respectively).There were significant differences in villus density in all of groups compared with the control group(P < 0.05).Crypt depth was significantly greater in Group 4 than in the control group(P < 0.05),but no other groups had deeper crypts.However,villus height was significantly longer in Groups 2 and 4 than in the control group(P < 0.05).The comparison of groups revealed,significant difference between control group and Groups 2 and 4) with respect to the levels of IGF-1 and IGFBP-3(P < 0.01) 3 wk after the operation.CONCLUSION:HBOT or GH and combined therapy augmented on neomucosal formation.The use of combined therapy produced a synergistic effect on the histological,morphological and functional parameters.展开更多
We thank the authors for their commentary on our paper[1]and providing the high quality clinical image.The authors described a classic case of a cirrhotic patient with fully developed Terry's nails.[2]They mention...We thank the authors for their commentary on our paper[1]and providing the high quality clinical image.The authors described a classic case of a cirrhotic patient with fully developed Terry's nails.[2]They mentioned that fully developed Terry's nails exhibit a ground-glasslike opacity of the nail bed with a distal thin brown展开更多
Celiac disease can be triggered by upper abdominal surgery, such as vagotomy, oesophagectomy, pancreatico-duodenectomy, and gastrojejunal anastomosis. Here we report a case of a 24 year-old woman who developed celiac ...Celiac disease can be triggered by upper abdominal surgery, such as vagotomy, oesophagectomy, pancreatico-duodenectomy, and gastrojejunal anastomosis. Here we report a case of a 24 year-old woman who developed celiac disease after an ileal resection for perforated Meckel's diverticula. This is the first reported celiac case that has been triggered, not by upper abdominal surgery, but after ileal resection for Meckel's diverticula.展开更多
Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borr...Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borrowers.For this purpose,a predictive modeling is presented in three stages.In the first stage,occurrence of borrower defaults in a mortgage loans portfolio is modeled through the generalized linear models(GLMs)type regressions for which we specify a logistic distribution for default events.The second stage of modeling develops a survival analysis in order to estimate survival probability and hazard rate functions for individual loans.Ultimately,an expectable loss amount model is presented in the third stage as a function of conditional survival probabilities and corresponding hazard rates at loan levels.Throughout all modeling stages,a large and real data set is used as an empirical analysis case by which detailed interpretations and practical implications of the obtained results are stated.展开更多
In this paper, we give a new characterization of Mobius transformations. To do this, we extend the notion of Apollonius points of a triangle and of a pentagon, to the notion of Apollonius points of an arbitrary （2n-1...In this paper, we give a new characterization of Mobius transformations. To do this, we extend the notion of Apollonius points of a triangle and of a pentagon, to the notion of Apollonius points of an arbitrary （2n-1）-gon.展开更多
We consider the Bonnet ruled surfaces which admit only one non-trivial isometry that preserves the principal curvatures. We determine the Bonnet ruled surfaces whose generators and orthogonal trajectories form a speci...We consider the Bonnet ruled surfaces which admit only one non-trivial isometry that preserves the principal curvatures. We determine the Bonnet ruled surfaces whose generators and orthogonal trajectories form a special net called an A-net.展开更多
文摘Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.
文摘Electronic Commerce or E-Commerce is the concept of making trade in electronic environment which has emerged by the use of the internet in commerce and increased after 1995. Organizations started to use electronic commerce by internet facilities nearby their traditional marketing methods to increase their sales and profits. E-Commerce has many advantages when compared to traditional trade. This paper aims to take out these advantages for the companies which want to make use of electronic commerce and includes important advices for these companies. The paper also includes the basic version of an e-commerce business, by analysing one of the most successful firms in Turkey, yemeksepeti.com in terms of an Entity-Relationship Diagram （ERD） and Event Driven Process （EDP） to explain the organizations how an e-commerce business model should be constructed systematically. An ERD is a data modeling technique which graphically illustrates an information system＇s entities and the relationships between those entities. On the other hand, EDP is a chain for the modeling language which is used for describing business processes and workflows of an organization. This study examines yemeksepeti.com for providing an example of these two diagrams, which should be a milestone for the newcomers of an e-commerce. Organizing an e-commerce should start with the software designs and these examples of ERD and EDP which are the base for the software of an e-commerce business. The limitations of the paper include the examination of an only one company which operates only in Turkey, thus the further research should examine a global company and/or an e-commerce business that operates in several industries.
文摘AIM:To investigate the role of growth hormone(GH),hyperbaric oxygen therapy(HBOT) and combined therapy on the intestinal neomucosa formation of the gastric serosa.METHODS:Forty-eight male Wistar-albino rats,weighing 250-280 g,were used in this study.The rats were divided into four groups(n = 12):Group 1,control,gastric serosal patch;Group 2,gastric serosal patch + GH;Group 3,gastric serosal patch + HBOT;and Group 4,gastric serosal patch + GH + HBOT.Abdominal access was achieved through a midline incision,and after the 1-cm-long defect was created in the jejunum,a 1 cm × 1 cm patch of the gastric corpus was anastomosed to the jejunal defect.Venous blood samples were taken to determine the insulin-like growth factor 1(IGF-1) and insulin-like growth factor binding protein 3(IGFBP-3) basal levels.HBOT was performed in Groups 3 and 4.In Groups 2 and 4,human GH was given subcutaneously at a dose of 2 mg per kg/d for 28 d,beginning on the operation day.All animals were sacrificed 60 d after surgery.The jejunal segment and the gastric anastomotic area were excised for histological examination.The inflammatory process,granulation,collagen deposition and fibroblast activity at the neomucosa formation were studied and scored.Additionally,the villus density,villus height,and crypt depth were counted and recorded.The measurements of villus height and crypt depth were calculated with an ocular micrometer.New vessel growth was determined by calculatingeach new vessel in a 1 mm 2 area.RESULTS:In the histological comparison of groups,no significant differences were observed between the control group and Groups 2 and 3 with respect to epithelialization,granulation,fibroblastic activity and the inflammatory process,but significant differences were present between the control group and all others groups(Groups 2-4) with respect to angiogenesis(P < 0.01) and collagen deposition(P < 0.05,P < 0.01).Significant differences between the control group and Group 4 were also observed with respect to epithelialization and fibroblastic activity(P < 0.01 and P < 0.05,respectively).There were significant differences in villus density in all of groups compared with the control group(P < 0.05).Crypt depth was significantly greater in Group 4 than in the control group(P < 0.05),but no other groups had deeper crypts.However,villus height was significantly longer in Groups 2 and 4 than in the control group(P < 0.05).The comparison of groups revealed,significant difference between control group and Groups 2 and 4) with respect to the levels of IGF-1 and IGFBP-3(P < 0.01) 3 wk after the operation.CONCLUSION:HBOT or GH and combined therapy augmented on neomucosal formation.The use of combined therapy produced a synergistic effect on the histological,morphological and functional parameters.
文摘We thank the authors for their commentary on our paper[1]and providing the high quality clinical image.The authors described a classic case of a cirrhotic patient with fully developed Terry's nails.[2]They mentioned that fully developed Terry's nails exhibit a ground-glasslike opacity of the nail bed with a distal thin brown
文摘Celiac disease can be triggered by upper abdominal surgery, such as vagotomy, oesophagectomy, pancreatico-duodenectomy, and gastrojejunal anastomosis. Here we report a case of a 24 year-old woman who developed celiac disease after an ileal resection for perforated Meckel's diverticula. This is the first reported celiac case that has been triggered, not by upper abdominal surgery, but after ileal resection for Meckel's diverticula.
文摘Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borrowers.For this purpose,a predictive modeling is presented in three stages.In the first stage,occurrence of borrower defaults in a mortgage loans portfolio is modeled through the generalized linear models(GLMs)type regressions for which we specify a logistic distribution for default events.The second stage of modeling develops a survival analysis in order to estimate survival probability and hazard rate functions for individual loans.Ultimately,an expectable loss amount model is presented in the third stage as a function of conditional survival probabilities and corresponding hazard rates at loan levels.Throughout all modeling stages,a large and real data set is used as an empirical analysis case by which detailed interpretations and practical implications of the obtained results are stated.
文摘In this paper, we give a new characterization of Mobius transformations. To do this, we extend the notion of Apollonius points of a triangle and of a pentagon, to the notion of Apollonius points of an arbitrary （2n-1）-gon.
文摘We consider the Bonnet ruled surfaces which admit only one non-trivial isometry that preserves the principal curvatures. We determine the Bonnet ruled surfaces whose generators and orthogonal trajectories form a special net called an A-net.
