Search

Küreselleşmenin etkisiyle uluslararası ticaretin ve buna bağlı olarak lojistik faaliyetlerin önemi her geçen gün artmaktadır. Uluslararası ticaretin ve lojistik sektörünün artan önemi doğrultusunda kaynakların etkin ve verimli kullanılmasını sağlayacak nitelikli uzman işgücü ihtiyacı da artırmaktadır. Türkiye’de sektörün ihtiyacı olan nitelikli işgücü yetiştirmek amacıyla Uluslararası Ticaret ve Lojistik lisans programları 2008 yılından itibaren eğitim vermeye başlamıştır. Uluslararası Ticaret ve Lojistik lisans programlarında çeşitli muhasebe ve finans dersleri verilmekle birlikte, bu derslerin yeterli olup olmadığı tartışma konusudur. Bu araştırma ile Türkiye’deki üniversitelerde Uluslararası Ticaret ve Lojistik lisans programlarında yer alan muhasebe ve finansman derslerinin mevcut durumu tespit edilerek ve üniversiteler arasında karşılaştırma yaparak muhasebe ve finans dersleri açısından eksikleri tespit etmek ve eğitim planı güncelleme çalışmalarında yol göstermek amaçlanmaktadır. Araştırma sonucunda özellikle alana yönelik muhasebe ve finans derslerinin bazı üniversitelerde hiç bulunmadığı, seçmeli ders olarak eğitim planlarında alana yönelik muhasebe ve finans derslerine yer verilen üniversitelerde de seçmeli derslerin açılma oranının yeterli düzeyde olmadığı görülmüştür.

Concrete is the most widely used material in the world for construction, more than any other commodity. It is also the second-most used material after water in the world. In concrete, aggregates are the most abundant component by volume and are naturally low in carbon, and the demand for natural coarse aggregate is increasing in construction activities. Using light aggregate materials as coarse aggregates can help reduce the environmental impact of construction projects. Lightweight aggregates in concrete have a low density, which gives it several other properties like low self-weight and good thermal and acoustic insulation. Coconut shells can also be used as a lightweight aggregate in concrete. Coconut shell, a natural by-product of the coconut industry and a renewable resource, is one potential lightweight aggregate. In this experimental investigation, coconut shells were used as a partial replacement for coarse aggregate in lightweight concrete at 0%, 10%, 20%, 30%, and 40% of the concrete mixes, whereas this paper presents practical work on mechanical properties such as compressive strength and split tensile strength in the concrete.

Amaç: Bu çalışmanın amacı yağlık ve çerezlik olarak kullanılmak üzere gıda sektöründe önemli bir yeri olan yer fıstığının sulama programını oluşturmak, kurak ve yarı kurak iklim bölgelerinde su kaynaklarının daha verimli kullanılması adına kısıntılı sulama yaparak su-verim ilişkilerini incelemektir. Materyal ve Yöntem: Bu çalışma Kahramanmaraş Doğu Akdeniz Geçit Kuşağı Tarımsal Araştırma Enstitüsüne ait topraklarda 2020 yılı yetiştirme sezonunda yürütülmüştür. Faktöriyel deneme desenine göre uyarlanan çalışmada iki farklı yer fıstığı çeşidi (Florispan, NC-7) ve dört sulama seviyesi (%100, %75, %50, %25) 3 tekerrürlü olarak yürütülmüştür. Araştırma Bulguları: Her iki çeşite %100 sulanan konudan %25 sulanan konuya doğru 1230 ile 513 mm su verildi. Bitki su tüketimi değerleri 1100 ile 450 mm arasında değişti. Su kullanım etkinliği 0.44 ile 0.89 kg m-3, sulama suyu kullanım etkinliği ise 0.39 ile 0.78 kg m-3 olarak bulunmuştur. Ky değeri 0.54 olarak bulunurken klorofil içeriği değerleri 20 ile 39 arasında gözlenmiştir. Sonuç: Yer fıstığı bitkisinin Doğu Akdenizde %75 su kısıtında yetiştirilebileceği anlaşılmıştır. Florispan çeşidi su stresine karşı daha hassas olduğu için NC-7 çeşidinin yetirilmesi önerilmiştir. Klorofil içeriğinin belirsiz sonuçlar vermesi sulama zamanının belirlenmesinde yetersiz olduğunu göstermiştir.

This study was prepared with the aim of determining the level of use with references to accounting journals published abroad in order to guide researchers in their publication preference. The data set of the research consists of doctoral theses in the field of accounting between 2010-2020 years in Turkey. The most cited foreign journal list was determined based on the citations of the doctoral theses written between 2010-2020 in the field of accounting to the journals published abroad. As a result of the research, it has been determined that the top three most cited foreign journals are “The Accounting Review”, “Journal of Accounting and Economic” and “Journal of Accounting Research”.

Paper-Cardboard production sector renews itself day by day and evaluates alternative options to increase quality. At the same time, it has closely adapted to technological developments in the printing industry and has now managed to enter every home or office thanks to digital printing. Digital printing (inkjet-electrophotographic) has come to a level where it can replace some conventional printing techniques as a result of the quality prints it provides. Considering the ease of use and cost advantage, it becomes inevitable that this printing technique is one of the most common printing methods. In this study, the properties of corrugated cardboard with different coating properties in electrophotographic printing are investigated with parameters such as printing chroma, hue angle and gloss values. According to the results of the research, it is determined that corrugated cardboards coated with precipitated calcium carbonate (PCC) gave more positive results in terms of both optical properties and electrophotographic print quality., Kâğıt-Karton üretim sektörü her geçen gün kendini yenilemekte ve kaliteyi arttırmak için alternatif seçenekleri değerlendirmektedir. Aynı zamanda baskı sektörü de teknolojik gelişmelere sıkı bir şekilde uyum sağlamış ve dijital baskı sayesinde artık her eve ya da her ofise girebilmeyi başarmıştır. Dijital baskı (inkjet-elektrofotografik) verdiği kaliteli baskılar sonucunda artık bazı konvansiyonel baskı tekniklerinin yerini alabilecek düzeye gelmiştir. Kullanım kolaylığı ve maliyet avantajı da göz önünde bulundurulduğunda bu baskı tekniğinin en yaygın baskı yöntemlerinden biri olması kaçınılmaz hale gelmektedir. Bu çalışmada farklı kuşeleme özelliğine sahip oluklu mukavva kartonların baskı kroma, hue angle ve gloss değerleri gibi parametrelerle elektrofotografik baskıdaki özellikleri incelenmiştir. Araştırma sonuçlarına göre PCC ile kuşelenen oluklu mukavva kartonların hem optik özellikler açısından hem de elektrofotografik baskı kalitesi açısından daha olumlu sonuçlar verdiği belirlenmiştir.

Fake news is deliberately created with the goal of influencing people and their belief systems. Because false news has a detrimental influence on society and politics, it has become increasingly crucial to identify and stop it from spreading. Most of the prior research has employed supervised learning but has placed emphasis on the terms that were used in the dataset. Initially, we began by pre-processing the information (replacing the missing value, noise removal, tokenization, and stemming). LSTM (long short-term memory network) model is employed for text data classification in this article, and we deal with automated feature selection from text data using the GloVe model. Unlike previous models, the suggested model can select the relevant attributes to determine whether the news is false or real while existing models fail in this regard. The proposed model outperforms the already available models.

Electronic decision-support tools are becoming an essential component of government strategies to tackle non-native species invasions. This study describes the development and application of a multilingual electronic decision-support tool for screening terrestrial animals under current and future climate conditions: the Terrestrial Animal Species Invasiveness Screening Kit (TAS-ISK). As an adaptation of the widely employed Aquatic Species Invasiveness Screening Kit (AS-ISK), the TAS-ISK question template inherits from the original Weed Risk Assessment (WRA) and related WRA-type toolkits and complies with the ‘minimum requirements’ for use with the recent European Regulation on invasive alien species of concern. The TAS-ISK consists of 49 basic questions on the species’ biogeographical/historical traits and its biological/ecological interactions, and of 6 additional questions to predict how climate change is likely to influence the risks of introduction, establishment, dispersal and impact of the screened species. Following a description of the main features of this decision-support tool as a turnkey software application and of its graphical user interface with support for 32 languages, sample screenings are provided in different risk assessment areas for one representative species of each of the main taxonomic groups of terrestrial animals supported by the toolkit: mammals, birds, reptiles, amphibians, annelids, insects, molluscs, nematodes, and platyhelminths. The highest-scoring species were the red earthworm Lumbricus rubellus for the Aegean region of Turkey and the New Zealand flatworm Arthurdendyus triangulatus for Croatia. It is anticipated that adoption of this toolkit will mirror that of the worldwide employed AS-ISK, hence allowing to share information and inform decisions for the prevention of entry and/or dispersal of (high-risk) non-native terrestrial animal species – a crucial step to implement early-stage control and eradication measures as part of rapid-response strategies to counteract biological invasions.

The onset of galaxy formation is thought to be initiated by the infall of neutral, pristine gas onto the first protogalactic halos. However, direct constraints on the abundance of neutral atomic hydrogen (HI) in galaxies have been difficult to obtain at early cosmic times. Here we present spectroscopic observations with JWST of three galaxies at redshifts $z=8.8 - 11.4$, about $400-600$ Myr after the Big Bang, that show strong damped Lyman-$\alpha$ absorption ($N_{\rm HI} > 10^{22}$ cm$^{-2}$) from HI in their local surroundings, an order of magnitude in excess of the Lyman-$\alpha$ absorption caused by the neutral intergalactic medium at these redshifts. Consequently, these early galaxies cannot be contributing significantly to reionization, at least at their current evolutionary stages. Simulations of galaxy formation show that such massive gas reservoirs surrounding young galaxies so early in the history of the universe is a signature of galaxy formation in progress., Comment: Submitted

In this study, genetic and environmental variability, broad-sense heritability, genetic advance and correlation coefficients of pod yield, yield components, oil and protein content of ten registered peanut varieties were examined. Year (Y), location (L), year x location interaction (Y x L), genotype (G), genotype x year interaction (G x Y), genotype x location interaction (G x L) and genotype x year x location interaction (G x Y x L) were significant, but G x Y for shelling percentage was not significant. Genotypic and phenotypic variances were highest for pod yield followed by hundred pod weight, whereas all investigated traits of peanut varieties were significantly different. Broad sense heritability estimates ranged from moderate level to high. Heritability values were estimated to be maximum for shelling percentage (95.4%), hundred kernel weight (91.6%), hundred pod weight (88.3%), while moderate for pod number (63.8%), pod weight (60.4%), first quality pod ratio (63.3%), pod yield (63.2%), oil content (52.0%) and protein content (52.5%). High heritability for shelling percentage, hundred kernel weight and hundred pod weight indicated that these characteristics were affected less than the others by the environmental conditions. The magnitudes of genetic advance were observed to be very high (>50%) for hundred pod weight, 100 kernel weight, pod weight and pod yield; moderate (20-50%) for pod number, first quality pod ratio, shelling percentage and low (

Spin electronics is delivering a much desired combination of properties such as high speed, low power, and high device densities for the next generation of memory devices. Utilizing chiral-induced spin selectivity (CISS) effect is a promising path toward efficient and simple spintronic devices. To be compatible with state-of-the-art integrated circuits manufacturing methodologies, vapor phase methodologies for deposition of spin filtering layers are needed. Here, we present vapor phase deposition of hybrid organic-inorganic thin films with embedded chirality. The deposition scheme relies on a combination of atomic and molecular layer deposition (A/MLD) utilizing enantiomeric pure alaninol molecular precursors combined with trimethyl aluminum (TMA) and water. The A/MLD deposition method deliver highly conformal thin films allowing the fabrication of several types of nanometric scale spintronic devices. The devices showed high spin polarization (close to 100%) for 5 nm thick spin filter layer deposited by A/MLD. The procedure is compatible with common device processing methodologies.

We present the first detection of the [N II] 122 $\mu$m and [O III] 52 $\mu$m lines for a reionisation-epoch galaxy. Based on these lines and previous [C II] 158 $\mu$m and [O III] 88 $\mu$m measurements, using two different radiative transfer models of the interstellar medium, we estimate an upper limit on electron density of $\lesssim$ 500 cm$^{-3}$ and a gas-phase metallicity $Z/Z_\odot \sim 1.1 \pm 0.2$ for A1689-zD1, a gravitationally-lensed, dusty galaxy at $z$ = 7.133. Other measurements or indicators of metallicity so far in galaxy interstellar media at $z \gtrsim$ 6 are typically an order of magnitude lower than this. The unusually high metallicity makes A1689-zD1 inconsistent with the fundamental metallicity relation, although there is likely significant dust obscuration of the stellar mass, which may partly resolve the inconsistency. Given a solar metallicity, the dust-to-metals ratio is a factor of several lower than expected, hinting that galaxies beyond $z \sim$ 7 may have lower dust formation efficiency. Finally, the inferred nitrogen enrichment compared to oxygen, on which the metallicity measurement depends, indicates that star-formation in the system is older than about 250 Myr, pushing the beginnings of this galaxy to $z >$ 10., Comment: 10 pages, 7 figures; Published MNRAS: 06 March 2023

Context. Determining when the first galaxies formed remains an outstanding goal of modern observational astronomy. Theory and current stellar population models imply that the first galaxies formed at least at z = 14 15. But to date, only one galaxy at z > 13 (GS-z13-0) has been spectroscopically confirmed.Aims. The galaxy `HD1' was recently proposed to be a z similar to 13:27 galaxy based on its potential Lyman break and tentative [O iii] 88 mu m detection with ALMA. We hereby aim to test this scenario with new ALMA Band 4 observations of what would be the [C II] 158 mu m emission if HD1 is at z similar to 13:27.Methods. We carefully analyse the new ALMA Band 4 observations and re-analyse the existing ALMA Band 6 data on the source to determine the proposed redshift.Results. We find a tentative 4 sigma feature in the Band 4 data that is spatially o ffset by 1:'' 7 and spectrally o ffset by 190 km s(-1) from the previously reported 3.8 sigma `[O III] 88 mu m' feature. Through various statistical tests, we demonstrate that these tentative features are fully consistent with both being random noise features.Conclusions. We conclude that we are more likely to be recovering noise features than both [O III] 88 mu m and [C II] 158 mu m emission from a source at z similar to 13 :27. Although we find no credible evidence of a z similar to 13 :27 galaxy, we cannot entirely rule out this scenario. Non-detections are also possible for a z similar to 13 source with a low interstellar gas-phase metallicity or ionisation parameter and/or high gas density. Moreover, the new continuum and line upper limits provide no strong evidence for or against a lower-redshift scenario. Determining where and exactly what type of galaxy HD1 is, will now likely require JWST /NIRSpec spectroscopy.

This paper presents the findings of investigation, which was instigated to assess the effects of fibre aspect-ratio on the fresh and mechanical properties of SCC. The investigational parameters were aspect-ratio of the fibre and fibre addition rate. Two different aspect-ratios (64 and 73) of steel fibre were used and the fibre addition rate was between 0.2% and 1.0% with the increment of 0.2% and the fibres were added to the SCC in volume fraction. A series of tests were performed to determine the impact of fibre aspect-ratio and fibre inclusion rate on the engineering/mechanical properties of SCC. The presence of steel fibre in the SCC lessened the workability; furthermore, the upsurge in the inclusion rate of steel fibre abridged the workability further. The inclusion of fibre boosted the compressive strength of the SCC moderately, and conversely, an overwhelming increase in flexural and tensile strength was observed. The rise in the fibre aspect-ratio caused a 2.53% augmentation in the compressive strength of the SCC. Nevertheless, more than 11% improvement in tensile strength was observed, because of the bridging/anchorage established by the fibre. From the obtained results, it can be inferred that the impact of fibre aspect-ratio on the compressive strength of the SCC is not substantial; however, the tensile strength properties of the SCC can be enhanced moderately by increasing the fibre aspect-ratio.

The elimination of Reactive Red 120 (RR120) from synthetic solution using biochar generated from Ulva prolifera was investigated. The process parameters sorbent dose (A), pH (B), initial dye concentration (C), and temperatures (D) were optimized using response surface methodology (RSM). To estimate the removal effectiveness of dye with the best 27 trails, the Box-Behnken method (blocked) was utilised. Analysis of variance (ANOVA), main effect plot, interaction plot, and surface plot were used to establish the significance of the model, and the confidence level of the model was set at 95%. To maximise the objective, the RSM optimizer was utilised with a desirability of 1. Furthermore, the batch investigation was supplemented by isotherm models, kinetic models, and thermodynamic analyses to understand the adsorption mechanism.

The present study evaluates the efficiency of 3Mixtatin (a combination of Simvastatin and 3Mix antibiotics) in comparison with Mineral Trioxide Aggregate in primary molars pulpotomy.A total of 64 deciduous molar teeth with caries requiring pulpotomy procedure were selected and randomly divided into two treatment groups, Group I- MTA (Both groups showed equal success rates, without any significant difference between the MTA and 3mixtatin groups clinically (success rate of 93.8%)and radiographically higher success rate was seen with 3Mixtatin (78% success rate).3mixtatin showed similar clinical and better radiographical success rate to MTA. Therefore, 3mixtatin may be a potential alternate pulpotomy medicament in primary teeth.In the present study based on the radiographic findings, 78% success rate was seen in the teeth treated with 3Mixtatin, which was higher than the radiographic success rate of MTA (75%). Therefore, it is reasonable to assume the use of 3Mix with Simvastatin to treat pulpotomized primary molars by 3Mixtatin.Chak RK, Singh RK, Mutyala J

Muhasebe programları, teknolojinin muhasebe faaliyetleri içinde kendini hatırı sayılır derecede hissettirmesi ile muhasebe faaliyetini muhasebe sistemlerine dönüştürmüştür. Muhasebe sistemleri ise işletmelerin yazılımlardan beklentilerinin somutlaşması ve yazılım firmalarının işletme beklentilerine karşılık vermesi ile “Muhasebe Bilgi Sistemleri” olarak kapsamlarını genişletmiştir. Günümüzde muhasebe bilgi sistemleri neredeyse her büyüklükteki işletmenin ihtiyacını karşılayacak derece geliştirilmişken, işletmelerin söz konusu yazılımları kullanma düzeyleri farklılık gösterebilmektedir. İşletmeden işletmeye farklılık gösteren program kullanım düzeylerinin artması ile de işletmelerin üretecekleri bilgilerden elde edecekleri fayda arttığı gibi bilgilere ulaşım hızı da artmıştır. Dolayısıyla işletme yönetimlerinin alacakları kararlara dayanak oluşturan zamanında ve doğru bilgiler sayesinde işletme kararlarının etkinliği sağlanmış olacaktır. İşletmelerin muhasebe bilgi sistemleri kullanım düzeyleri üzerine yapılan birçok araştırmada işletme karlılığı ile ilişkili olduğu yönünde veriler mevcuttur. Bu yönüyle muhasebe bilgi sistemleri kullanım düzeylerinin belirlenmesi önem arz etmektedir.Bu çalışma ile işletmelerin muhasebe programlarını kullanım düzeylerinin belirlenmesini amaçlanmıştır. Bu amaç doğrultusunda hazırlanan anket soruları Hatay ili ve ilçelerinde faaliyet gösteren 425 firmaya uygulanmış olup anket verileri 0,05 anlamlılık seviyesinde SPSS Statistics 22.0 programında analiz edilmiştir. Çalışmanın sonucunda işletme ve çalışanlarına ilişkin özellikler ile muhasebe programı kullanım düzeyleri arasında anlamlı ilişkiler tespit edilmiştir., Accounting programs have transformed accounting activities into accounting systems, with technology making itself felt in accounting activities to a considerable extent. Accounting systems, have expanded their scope as "Accounting Information Systems" with the concretization of the expectations of the enterprises from the software and the response of the software companies to the business expectations. Today, accounting information systems have been developed to meet the needs of businesses of almost all sizes, while the level of use of the software in question may differ. With the increase in the level of use of programs, which differ from business to business, the benefit that businesses will gain from the information they produce has increased as well as the speed of access to information. Therefore, the effectiveness of business decisions will be ensured thanks to timely and accurate information that forms the basis for the decisions to be taken by the business management. In many studies on the level of use of accounting information systems by businesses, there are data that it is related to business profitability. In this respect, it is important to determine the level of use of accounting information systems.With this study, it is aimed to determine the level of use of accounting programs by enterprises. The survey questions prepared for this purpose were applied to 425 companies operating in Hatay province and its districts, and the survey data were analyzed in the SPSS Statistics 22.0 program at a significance level of 0.05. As a result of the study, significant relationships were determined between the characteristics of the business and its employees and the level of use of accounting software.

A new ozone-based route for excellent control of complex alkali oxides by ALD.

Cancer is a debilitating disease and one of the leading causes of death in the world. In spite of the current clinical management being dependent on applying robust pathological variables and well-defined therapeutic strategies, there is an imminent need for novel and targeted therapies with least side effects. RNA interference (RNAi) has gained attention due to its precise potential for targeting multiple genes involved in cancer progression. Nanoparticles with their enhanced permeability and retention (EPR) effect have been found to overcome the limitations of RNAi-based therapies. With their high transportation capacity, nanocarriers can target RNAi molecules to tumor tissues and protect them from enzymatic degradation. Accumulating evidence has shown that tyrosine kinase

The Knoevenagel reaction is a classic reaction in organic chemistry for the formation of C-C bonds. In this study, various catalytic monomers for Knoevenagel reactions were synthesized and polymerized via photolithography to form polymeric gel dots with a composition of 90% catalyst, 9% gelling agent and 1% crosslinker. Furthermore, these gel dots were inserted into a microfluidic reactor (MFR) and the conversion of the reaction using gel dots as catalysts in the MFR for 8 h at room temperature was studied. The gel dots containing primary amines showed a better conversion of about 83–90% with aliphatic aldehyde and 86–100% with aromatic aldehyde, compared to the tertiary amines (52–59% with aliphatic aldehyde and 77–93% with aromatic aldehydes) which resembles the reactivity of the amines. Moreover, the addition of polar solvent (water) in the reaction mixture and the swelling properties of the gel dots by altering the polymer backbone showed a significant enhancement in the conversion of the reaction, due to the increased accessibility of the catalytic sites in the polymeric network. These results suggested the primary-amine-based catalysts facilitate better conversion compared to tertiary amines and the reaction solvent had a significant influence on organocatalysis to improve the efficiency of MFR.

The onset of galaxy formation is thought to be initiated by the infall of neutral, pristine gas onto the first protogalactic halos. However, direct constraints on the abundance of neutral atomic hydrogen (HI) in galaxies have been difficult to obtain at early cosmic times. Here we present spectroscopic observations with JWST of three galaxies at redshifts $z=8.8 - 11.4$, about $400-600$ Myr after the Big Bang, that show strong damped Lyman-$α$ absorption ($N_{\rm HI} > 10^{22}$ cm$^{-2}$) from HI in their local surroundings, an order of magnitude in excess of the Lyman-$α$ absorption caused by the neutral intergalactic medium at these redshifts. Consequently, these early galaxies cannot be contributing significantly to reionization, at least at their current evolutionary stages. Simulations of galaxy formation show that such massive gas reservoirs surrounding young galaxies so early in the history of the universe is a signature of galaxy formation in progress., Submitted

I denne bacheloroppgaven har vi analysert Mowi ASA, med den hensikt å verdsette selskapet, og til slutt kunne si noe om hvorvidt Mowi var underpriset, overpriset eller riktig priset i markedet per 31.12.2022. Oppgaven er strukturert som følger: I første del introduserer vi selskapet Mowi og noe av deres historie. Vi følger opp dette med en bransjeanalyse som gir en introduksjon og oversikt av lakseoppdrett og Mowi sin plass i den. I neste del gjennomfører vi en strategisk analyse av de interne og eksterne faktorene vi mener kan påvirke Mowis fremtidige kontantstrøm. Vi har gjennomført en PESTEL, Porters femkraftsmodell og VRIO analyse, som vi til slutt oppsummerer ved hjelp av en SWOT-analyse. Vi har også i form av en regnskapsanalyse vurdert Mowis nåværende og historiske finansielle situasjon. I den siste delen har vi gjennomført både en fundamental og en markedsbasert verdsettelse. I den fundamentale verdsettelsen har vi anvendt en DCF-analyse, hvor vi brukte WACC som diskonteringsrente. Verdien vi kom frem til gjennom den fundamentale verdsettelsen var på 242,74 kr, noe som er 46,5 % over markedsverdien per 31.12.2022, som var på 165,53 kr per aksje. For multippelanalysen benyttet vi multiplene P/E, P/B, EV/EBIT og EV/KG. Gjennom multippelanalysen kom vi frem til en verdi på kr 164,11, noe som er svært nær den faktiske markedsverdien på Mowi ASA per 31.12.2022. Ved å vekte de to ulike verdsettelsene kom vi frem til en endelig verdi på 223,08 kr for Mowi ASA per 31.12.2022, og konkluder med at Mowi var underpriset. In our graduate’s thesis we have analyzed Mowi ASA with the purpose of determining its value, and ultimately give our opinion on whether Mowi was underpriced, overpriced or fairly priced in the market as per 31.12.2022. We have structured this thesis as follows: In the first part we have introduced Mowi as a company, and some of their history. We follow this up on with an industry analysis in which we give an introduction and overview to the salmon farming industry, and Mowi’s part in it. In the next part we have done a strategic analysis of internal and external factors which we believe can affect Mowi. We have conducted PESTEL, Porters Five Forces and VRIO analysis which we have also summarized through a SWOT analysis. Furthermore, we have through an accounting analysis considered Mowi’s current and previous financial situation. In the last part, we have conducted both a fundamental and a market-based valuation. In the fundamental valuation we have used a DCF-analysis, where we used WACC as the discount rate. Through the fundamental valuation we estimated the value of Mowi to 242,74 NOK, which is 46,5 % above the market value as of 31.12.2022, which was 165,53 NOK per stock. For the multiple analysis we used the multiples P/E, P/B, EV/EBIT and EV/KG. Through the multiple analysis we estimated a share value of 164,11 NOK, which is very close to the actual market value of Mowi ASA as of 31.12.2022. By weighting the two valuations we arrived at a final value of 223,08 NOK for Mowi ASA as of 31.12.2022 and conclude that Mowi was underpriced.

Background This is a qualitative feasibility study of the Child in Context Intervention (CICI). The CICI is an individualized, goal-oriented and home-based tele-rehabilitation intervention which targets everyday functioning of children (6–16 years) with acquired brain injury in the chronic stage, and their families, one year or more after insult, who have ongoing challenges (physical, cognitive, behavioral, social and/or psychological). The aim of this study is to better understand how children, parents and teachers experienced participation and acceptability; to develop knowledge about the mechanisms of change, and to explore how the CICI was tailored to the context. Methods Six families and schools participated in the intervention, which comprised seven tele-rehabilitation sessions in which the child and parent participated, one in-person parent seminar and four digital school meetings. A multidisciplinary team delivered the intervention to 23 participants over a 4- to 5-month period. The intervention involved psychoeducation about targeted acquired brain injury-related problems, such as fatigue, pain, or social challenges. All but one consented to participate in the current digital interview study. The data were analyzed using content analysis. Results The experience of participation and acceptability varied among the children. Attendance was consistently high; the child participants felt mostly listened to and could influence goal setting and strategies. However, engaging and motivating the child participants proved somewhat challenging. The parents found the CICI rewarding, useful and relevant. However, they had different experiences regarding which intervention component they perceived as most helpful. Some argued in favor of the ‘whole intervention’, while others highlighted new knowledge, SMART goals or the school collaboration. The teachers found the intervention acceptable and useful but wanted a better meeting plan. They had difficulties in finding time for meetings, emphasized the involvement of school leaders, and appreciated the digital format. Conclusions Overall, the intervention was perceived as acceptable, and the participants felt that the various intervention components contributed to improvements. The CICI’s flexibility facilitated tailoring to different contexts based on the children’s functional level. The digital format saved time and provided flexibility regarding the amount of attendance but limited full participation from children with more severe cognitive impairments. Trial registration ClinicalTrials.gov Identifier: NCT04186182.

İnsanların yaşamlarına birden giren ve kısa zamanda hayatlarındaki birçok değişiklikle birlikte yoğun olarak deneyimledikleri pandemi süreci; kişisel, sosyal, mesleki ve ekonomik alanlar başta olmak üzere birçok boyutta insanların doğrudan etkilendiği bir konudur. Bu süreçte insanı ve uyum sağlama becerisini anlama araştırmaya değer bir nitelik taşımaktadır. Bireyi olaylar karşısında yeni stratejiler geliştirmeye, birçok beklenmedik durum sebebiyle çok yönlü düşünmeye ve uyum sağlamaya iten bir süreç söz konusu olduğundan bilişsel esneklik kavramı önem taşımaktadır. Bu doğrultuda bu araştırmanın amacı, pandemi sürecinin lisansüstü öğrencilerinin bilişsel esneklik düzeylerine etkisine yönelik kişisel bakış açılarını incelemektir. Çalışma nitel araştırma modeline dayalı yürütülmüştür. Bilgiler kısa bilgi formu ve bilişsel esnekliğin alt boyutlarını içeren beş sorudan oluşan görüşme formu kullanılarak toplanmış ve çeşitli üniversitelerde eğitim görmekte olan 14 lisansüstü öğrencisinin katılımı ile gerçekleştirilmiştir. Araştırma bulgularına göre yapılan görüşmeler sonucunda bireylerin bilişsel esneklik becerilerinin pandemi sürecinden farklı şekillerde etkilendiği görülmüştür. Pandemi sürecinde yaşanan zorlayıcı koşullar ve yaşam olayları bireylerin bilişsel esneklik becerilerini daha yoğun kullanmasına fırsat tanımasıyla geliştirici bir rol üstlenmiştir. Araştırmanın sonucunda elde edilen bulgulardan yola çıkılarak çeşitli önerilere yer verilmiştir.

Objective: A freshwater jellyfish Craspedacusta sowerbii is frequently found in disturbed or artificial bodies of water, e.g. quarry ponds and gravel pits, reservoirs, aquaria and even wastewater treatment facilities, it can also thrive in natural lentic and lotic habitats. In the present study, we present two new records for C. sowerbii which is non-native to Turkey and provide the distribution data of the species in Turkey and Europe. Materials and Methods: The jellyfish samples were obtained from two localities by fishing nets and hand net. Temperature, pH and dissolved oxygen values of the two sampling areas were measured in both of the sampling areas. Results: Non-native freshwater jellyfish Craspedacusta sowerbii is recorded from two different localities namely Akdegirmen Reservoir (Afyon) and Atabey Reservoir (Isparta) in Turkey. Twelve individuals and two individuals of C. sowerbii were sampled in Akdegirmen Reservoir (Afyon) and Atabey Reservoir (Isparta), respectively. Temperature, pH and dissolved oxygen values of the two sampling areas were 18.7oC, 7.9, 6.34 mg/l in Akdegirmen Reservoir, and 10.9oC, 7.94, 9.36 mg/l in Atabey Reservoir. Conclusion: Many studies suggested that it could tolerate a wide range of temperatures from 10°C to 28°C and spread by fish stocking activities as well as by migratory birds in Turkey. It may have been possible for Craspedacusta sowerbii to be introduced to Akdegirmen Reservoir where there are many actively moving cormorants colonies. Also, spread of this species may have been facilitated by fish stocking activities in Turkish inland waters.

The Pandemic, which entered people's lives suddenly and experienced intensely with many changes in a short time, directly affected people in many dimensions, especially in personal, social, professional and economic areas. For this reason, the pandemic is worth researching in terms of understanding people and their ability to adapt. The concept of cognitive flexibility is important because it is a process that pushes the individual to develop new strategies in the face of events, to think and adapt due to many unexpected situations. Accordingly, the purpose of this study is to examine the phenomenological views about the effects of pandemic on the cognitive flexibility levels of postgraduate students. The study was a qualitative study, it was carried out with the participation of 14 graduate students studying at various universities. Data were collected by a questionnaire, with an interview form which consisting of five questions containing the sub-dimensions of cognitive flexibility. As a result of the interviews it was seen that the cognitive flexibility skills of the individuals were affected in different ways by the pandemic process. The challenging conditions and life events experienced during the pandemic process have played a developing role by allowing individuals to use their cognitive flexibility skills more intensively. Based on the findings obtained as a result of the research, various suggestions were made., İnsanların yaşamlarına birden giren ve kısa zamanda hayatlarındaki birçok değişiklikle birlikte yoğun olarak deneyimledikleri pandemi süreci; kişisel, sosyal, mesleki ve ekonomik alanlar başta olmak üzere birçok boyutta insanların doğrudan etkilendiği bir konudur. Bu süreçte insanı ve uyum sağlama becerisini anlama araştırmaya değer bir nitelik taşımaktadır. Bireyi olaylar karşısında yeni stratejiler geliştirmeye, birçok beklenmedik durum sebebiyle çok yönlü düşünmeye ve uyum sağlamaya iten bir süreç söz konusu olduğundan bilişsel esneklik kavramı önem taşımaktadır. Bu doğrultuda bu araştırmanın amacı, pandemi sürecinin lisansüstü öğrencilerinin bilişsel esneklik düzeylerine etkisine yönelik kişisel bakış açılarını incelemektir. Çalışma nitel araştırma modeline dayalı yürütülmüştür. Bilgiler kısa bilgi formu ve bilişsel esnekliğin alt boyutlarını içeren beş sorudan oluşan görüşme formu kullanılarak toplanmış ve çeşitli üniversitelerde eğitim görmekte olan 14 lisansüstü öğrencisinin katılımı ile gerçekleştirilmiştir. Araştırma bulgularına göre yapılan görüşmeler sonucunda bireylerin bilişsel esneklik becerilerinin pandemi sürecinden farklı şekillerde etkilendiği görülmüştür. Pandemi sürecinde yaşanan zorlayıcı koşullar ve yaşam olayları bireylerin bilişsel esneklik becerilerini daha yoğun kullanmasına fırsat tanımasıyla geliştirici bir rol üstlenmiştir. Araştırmanın sonucunda elde edilen bulgulardan yola çıkılarak çeşitli önerilere yer verilmiştir.

Determining when the first galaxies formed remains an outstanding goal of modern observational astronomy. Theory and current stellar population models imply that the first galaxies formed at least at $z = 14-15$. But to date, only one galaxy at $z > 13$ (GS-z13-0) has been spectroscopically confirmed.. The galaxy `HD1' was recently proposed to be a z=13.27 galaxy based on its potential Lyman break and tentative [O III] 88 {\mu}m detection with ALMA. We hereby aim to test this scenario with new ALMA Band 4, DDT observations of what would be the [C II] 158 {\mu}m emission, if HD1 is at z$\sim$13.27. We carefully analyse the new ALMA Band 4 observations and re-analyse the existing ALMA Band 6 data on the source to determine the proposed redshift. We find a tentative $4\sigma$ feature in the Band 4 data that is spatially offset by 1.7" and spectrally offset by 190 km s-1 from the previously-reported $3.8\sigma$ `[O III] 88 {\mu}m' feature. Through various statistical tests, we demonstrate that these tentative features are fully consistent with both being random noise features. We conclude that we are more likely to be recovering noise features than both [O III] and [C II] emission from a source at $z\sim 13.27$. Although we find no credible evidence of a $z\sim 13.27$ galaxy, we cannot entirely rule out this scenario. Non-detections are also possible for a $z\sim 13$ source with a low interstellar gas-phase metallicity or ionisation parameter and/or high gas density. Determining where and exactly what type of galaxy HD1 is, will now likely require JWST/NIRSpec spectroscopy., Comment: Accepted by A&A on 16/01/2023, 13 pages, 9 figures

Bu araştırma, Kahramanmaraş ilinde Ağustos ayında yağlı tohum bitkisi olarak hasat edilen Yekta, Linas, Dinçer, Göktürk, Zirkon, Olas, Balcı aspir çeşitlerinin samanlarının kimyasal kompozisyonları, nispi yem değerleri (NYD), in vitro gaz üretimi (İVGÜ), metabolik enerji (ME) ve organik madde sindirim (OMS) saptamak amacıyla yürütülmüştür. Araştırma bulguları aspir samanı çeşitleri arasında kimyasal kompozisyon bakımında önemli farklılıklar olduğunu ortaya koymuştur (P

Purpose: To investigate the experiences the target group had with physical activity as a physiotherapy intervention. Design, material and method: Six qualitative interviews were analyzed by Kirsti Malteruds´ principles of systematic text condensation (STC). This study was based on the biopsychosocial model of understanding (BPSS). Findings: Four categories described what the training group led to. 1) To change focus contributed to stop negative thoughts. The experience of being tired in a new way resulted in a calmer everyday life. 2) To have continuous routines created predictability, and the experience of being expected made attending manageable. 3) To be a part of a community gave a feeling of affiliation, even though exclusion was felt occasionally. 4) An experience of victory created a belief in facing, and managing other challenges in life. Conclusion: The findings gave an understanding of physical activity as an important impact in the patients’ lives (biologically, psychologically and socially). Physiotherapists can be an important part in the process of further developing the treatment for a group in need of a closer follow-up offer.

Cellulose based nanomaterials have the great potential to be applied to paper as bulk additive or coating material to improve overall final properties, especially in secondary fiber. In the present work, the effect of applying different kinds of cellulose nanofibrils (CNF) to papers obtained from recycled fibers using size press on physical, mechanical and barrier properties was investigated and compared with the sole use of starch as coating material. The coating process of CNF was carried out by the addition of size press grade starch to coating suspension. As a cellulose source, wheat straw was evaluated and CNF was obtained through oxidative and enzymatic pretreatments. Results indicate that starch/CNF suspension improves the overall paper properties. As a result of the deposition of coating suspension contains of 4 % wt. periodate-oxidized CNF onto paper surface, tensile and burst indices of papersheets increased as 52.2 % and 194.4 %. Significant decreases were observed in air permeability as 69.8 %. Compression tests also have been conducted to evaluate papersheets end-use properties. In comparison to the other pretreated CNF, due to is lower viscosity, applying periodate-oxidized CNF as size press significantly increased the mechanical properties of the papers fabricated from the recycled pulps. TUBITAK-TEYDEBTurkiye Bilimsel ve Teknolojik Arastirma Kurumu (TUBITAK) [1505]; Scientific and Technological Research Council of Turkey, Technology and Innovation Funding Programs Directorate [1505, 5180044] This work was supported by TUBITAK-TEYDEB 1505 (The Scientific and Technological Research Council of Turkey, Technology and Innovation Funding Programs Directorate 1505), Project No. 5180044. WOS:000703585400013 2-s2.0-85108063350

Mango fruit exhibit high postharvest losses due to physiological, biochemical, and pathological deterioration during storage. Edible coatings such as hydrocolloids (HC) bear promising potential for fruit quality preservation at ambient storage due to its triple action (physiological, biochemical and pathological) on fruit and thus widely researched in recent years. This study demonstrates the influence of health and eco-safe hydrocolloid edible coatings such as "Carboxymethyl cellulose" (CMC) (1%), "Guar gum" (1.5%), "Gum Arabica" (10%), and "Xanthan gum" (0.3%) as dip treatment to enhance the postharvest quality and storage life of mangoes at ambient storage (25 ± 4°C and 65 ± 5% RH). "Xanthan gum" (0.3%) treatment exhibited the highest efficacy in reducing the decay loss by more than threefold and physiological loss by twofold over control fruit. It lowered the physiological and fruit softening enzyme activities (PG, PME, and LOX), while maintaining the biochemicals. Moreover, it maintained both internal as well as external (consumer preference) quality of fruit and extended 6 days shelf life on the physiological loss standard basis (≤10%) than that of the control. The results recommend the application of "Xanthan gum" (0.3%) as an efficacious ecological, sustainable, and health-friendly surface edible coating for quality preservation and storage period extension of mango fruit under ambient storage. PRACTICAL APPLICATIONS: The selected hydrocolloid edible coatings dip treatment showed promising potential in controlling the physiological, biochemical, and pathological deterioration of mango fruit stored under ambient condition. The selected treatments extended the shelf life without diminishing fruit quality. However, among the attempted HC treatments, the "Xanthan gum" (0.3%) (XG) coating displayed the excellent results. It added the storage life of mango fruit by 6 days over the control. XG treated fruit displayed the excellent results in terms of storage period extension, quality retention, consumer preference, and control over the fruit decay and softening enzymes activities. Postharvest preservation of mango fruit using HC is nonchemical, cost-effective approach which is GRAS (generally recognized as safe), health, and eco safe.

Somatocognitive therapy is a multimodal physiotherapy treatment developed in the early 2000s to alleviate the burden of chronic pelvic pain. In recent years, somatocognitive therapy has been further developed to treat women with provoked vestibulodynia. This prevalent gynecological pain condition is a subgroup of chronic pelvic pain and the most common form of vulvodynia. Provoked vestibulodynia is a neglected multifactorial pain condition of unknown cause, adversely affecting women’s sexual life, relation to their partners and their psychological health. Pain is located at the vulvar vestibule and is provoked by touch or pressure such as sexual intercourse. In the management of sexual pain, somatocognitive therapy combines bodily exploration, pain education, cognitive coping strategies and structured homework to improve sexual function and reduce pain. To support these processes, developing a sound therapeutic alliance with the patient is essential. The aim of this article is to provide a conceptual model for managing provoked vestibulodynia with somatocognitive therapy, including a theoretical rational for this treatment. We base our conceptual model on the biopsychosocial model, i.e., considering the complex interplay of biomedical, emotional/cognitive, psychosexual and interpersonal factors in provoked vestibulodynia management. In addition, implications for practice and a detailed description of somatocognitive therapy for provoked vestibulodynia will be provided, to allow replication in clinical practice and in clinical trials.

Üniversite eğitimi alan öğrencilerin en büyük beklentisi eğitim aldıkları alanda çalışabilecekleri bir iş bulabilmektir. Ön lisans düzeyinde muhasebe eğitimi alan öğrencilerin en önemli kaygılarından biri mezun olduktan sonra eğitim aldıkları alanda çalışıp çalışamayacaklarıdır. Bu çalışma ile muhasebe eğitimi alan öğrencilerin hem muhasebe derslerine karşı olan tutumları ve hem de iş bulma kaygıları ölçülerek hangi faktörlerin öğrencilerin iş bulma kaygılarını etkilediğinin tespit edilmesi amaçlanmıştır. Bu amaçla İskenderun Teknik Üniversitesi ve Osmaniye Korkut Ata Üniversitesi önlisans muhasebe ve vergi uygulamaları programı öğrencilerine anket uygulanmıştır. Verilerin analizi SPSS 25 programında yapılmıştır. Araştırma sonucunda, iş bulma kaygısı ve muhasebe dersi tutumunun çeşitli alt boyutlarda birbirini etkilediği ve aralarında pozitif yönde düşük seviyede anlamlı bir ilişki olduğu görülmüştür.

Background Provoked vestibulodynia (PVD) is characterized by severe pain, often induced by penetrative sex. This may lead to women abstaining from sexual intercourse, hence the recording of pain intensity levels in PVD research is often challenging. The standardized tampon test was designed as an alternative outcome measure to sexual intercourse pain and has frequently been used in clinical studies. Aim The aim of this mixed methods study is to evaluate the tampon test as a primary outcome measure for an upcoming randomized clinical trial for women with PVD. Methods An explanatory sequential design was applied, integrating quantitative and qualitative methods. In phase one, pain intensity levels were evaluated with the tampon test amongst 10 women, aged 18-33, with PVD. The test was repeated on day 1, 7 and 14. Pain intensity was rated on the Numerical Rating Scale (NRS), (0-10), 10 being worst possible pain. In phase two, the participants’ experiences with the test were explored with semi-structured interviews using a descriptive and inductive qualitative design. All participants were recruited from the Vulva Clinic, Oslo University Hospital, Norway. Outcomes The tampon test data and interviews were brought together to see how the interviews could refine and help to explain the quantitative findings. RESULTS The tampon test data demonstrated large intra- and inter-individual variability. Median tampon pain intensity was 4.5 (min=1.7; max=10; Q1=2.5; Q3=6). Many experienced the test as an inadequate representation of pain during intercourse as it was less painful, different in nature and conducted in an entirely different context. Four participants had a mean score of four or lower on the NRS, whilst concurrently reporting high levels of pain during sexual intercourse. Clinical Implications The findings indicate that the tampon test may underestimate severity of pain among some women with PVD. Participants with low pain scores would be excluded from studies where the tampon test is part of the trial eligibility criteria, even though severe pain was experienced during sexual intercourse. Large intra-individual variability in pain scores also reduces the test’s ability to register clinical meaningful changes and hence necessitates repeated measurements per assessment time point. CONCLUSION Although the tampon test has many advantages, this study indicates several potential problems with the application of the test as a primary outcome measure in PVD. In our opinion the test is most useful as a secondary outcome, preferably undertaken repeatedly in order to increase precision of the pain estimation.