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In this study, we first provide information about "Disclosure of Information" and "Notification Obligations of Publicly Traded Companies", one of which is "Material Event Disclosures". Next, Material Event Disclosures of companies included in the BIST 50 Index are examined. Research is conducted on 4,149 notifications covering the period 01.01.2020 - 31.12.2020. We find that a total of 90 companies made 4,149 notifications. These notifications are categorized under 43 standard notification topics and one non-standard topic called "Material Event Disclosures (General)." In summary, 44 out of the possible 68 "Material Event Disclosures" topics are used during the sample period. [ABSTRACT FROM AUTHOR]

Researcher's enthusiasm for developing various uncertainty theories is quite significant. Intuitionistic fuzzy soft sets are one of the most current uncertainty tools that performs admirably. The fundamental flaw in this theory is the absence of specialists, in fact that it has only one expert. To address this issue, the concept of IFSE-set theory has been developed recently. This structure is unique in the manner that it provides answers from multiple experts. This thought sparked the creation of the current research. On an intuitionistic fuzzy soft expert set, we focus our notion towards the development of algebraic structures. As a result, we constructed an intuitionistic fuzzy soft expert group (IFSE-group) for this project. We investigate the relationship between the IFSE-subgroup's identity (absolute, central, commutator) and the intuitionistic fuzzy soft expert group's identity (absolute, central, com-mutator). The article concludes with an overview of IFSE-homomorphism and provide some results on their subgroups. [ABSTRACT FROM AUTHOR]

The concept or a group is of rundan1cntal itnportance in the study of algebra. Crroups which arc, f1·on1 the point of view of algebraic structure. c~~cntially the san1e are said to be ison1orphic. The ideal ain1 of finite group theory is to find all linitc group : that i ~. to ';hO\\ ho\\' to construct finite groups or every possible type. and to establish effective procedures '' h ich wi 11 detcnn i ne \\het her t \\O given fin itc groups are of the san1e type. W c added a ne\v one on all present techniques: Group Matricc". This technique is easier and shorter than the all present techniques to obtain all finite groups of the san1c finite order. Since this technique includes n1atrices, the theory can be translated to cornputational progratntning in the ruturc.

In this paper, we define soft union near-ring on a soft set by using soft sets, inclusion relation and union of sets. This new notion functions as a bridge among soft set theory, set theory and near-ring theory. We then derive its basic properties and investigate the relationship between soft intersection near-ring and soft union near-ring. Furthermore, we obtain some analog of classical near-ring theoretic concepts for soft union near-ring and give the applications of soft union near-ring to near-ring theory. [ABSTRACT FROM AUTHOR]

The study examined the effect of wood cutting thickness on rooting and sapling performance in black mulberry. The wood cuttings taken in December, classified into three groups according to their diameter, immersed in a 5000 ppm IBA solution for five seconds, and then planted in a sub-heated perlite condition with three replicates. Rooting ratio, number of roots and root length were measured in cuttings which were kept in perlite for 90 days. Relationship between cutting diameter and cutting weight with rooting data was examined by regression analysis. When vegetative growth was stopped; the effects of initial cutting diameter, cutting weight and root characteristics on the sapling quality expressed as plant diameter, weight and height, root length and number were evaluated by multiple regression analysis. In the study, while rooting rate in all cuttings was found to be 47.11%, the percentage of rooting was determined in thin cuttings as 28.18%, in middle thick cuttings as 63.70 and 100% in thick cuttings. Simple and multiple regression analyzes showed that there were also low relationships between the initial data like cutting diameter, cutting weight, root number and root length of rooted cuttings with sapling quality expressed as plant diameter, weight, height, root length. [ABSTRACT FROM AUTHOR]

The attitudes about ethics of accounting professions is important with regards to the image and respectability of the occupation and also it effects accounting professions' behaviors when they come across an ethical dilemma. The aim of this study is to compare accounting professions and students who took accounting courses in terms of their professional ethics and moral development levels. DIT (Defining Issues Test) which was developed by James Rest was used to measure participants' ethical judgement and moral development levels. The results of the study showed that accounting professions and students who took accounting courses were on pre-conventional morality level and also moral development of accounting professions was higher than students who took accounting courses. [ABSTRACT FROM AUTHOR]

This study reports on a hand-held volatilome analyzer for selective determination of clinically relevant biomarkers in exhaled breath. The sensing platform is based on electrospun polymer nanofiber-multiwalled carbon nanotube (MWCNT) sensing microchannels. Polymer nanofibers of poly(vinylidene fluoride) (PVDF), polystyrene (PS), and poly(methyl methacrylate) (PMMA) incorporated with MWCNT exhibits a stable response to interferences of humidity and CO2 and provides selective deformations upon exposure of exhaled breath target volatilomes acetone and toluene, exhibiting correlation to diabetes and lung cancer, respectively. The sensing microchannels "P1" (PVDF-MWCNT), "P2" (PS-MWCNT), and "P3" (PMMA-MWCNT) are integrated with a microfluidic cartridge (μ-card) that facilitates collection and concentration of exhaled breath. The volatilome analyzer consists of a conductivity monitoring unit, signal conditioning circuitries and a low energy display module. A combinatorial operation algorithm was developed for analyzing normalized resistivity changes of the sensing microchannels upon exposure to breath in the concentration ranges between 35 ppb and 3.0 ppm for acetone and 1 ppb and 10 ppm for toluene. Subsequently, responses of volatilomes from individuals in the different risk groups of diabetes were evaluated for validation of the proposed methodology. We foresee that proposed methodology provides an avenue for rapid detection of volatilomes thereby enabling point of care diagnosis in high-risk group individuals. [ABSTRACT FROM AUTHOR]

In today's market circumstances to get competitive advantages companies tend to minimize their production costs. In this sense traditional cost management techniques have been insufficient and modern cost management techniques fill this gap. So companies adopt these modern cost management techniques in their production process for this purpose. Six sigma method, which is believed to be among modern cost management techniques, aims minimizing defects by improving processes thus serves to reducing the costs and draws the attention as a statical approach. Adopting six sigma method is not only reduces the cost of production but also gives companies competitive advantages. The purpose of this study to determine applicability level of six sigma method as a cost management tool in Manisa Organized Industrial Zone by using survey method which has been applied to 130 companies. As a result, it has been determined that companies which participated to this research are largely using total quality management as a cost reduction component. Companies needs a road map, consulting and training for implementing the total quality method. Six sigma method resolves these lacks of total quality method by its proven road map and education. For this reason, it can be said that the companies can be considered as potential candidates for applying the six sigma method. [ABSTRACT FROM AUTHOR]

Copyright of EUL Journal of Social Sciences / LAÜ Sosyal Bilimler Dergisi is the property of EUL Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Choice of profession is one of the most important processes in human life. Many internal and external factor can be effective on this process. Perspectives of people ,that are educated on a profession, to choice of profession is also an important phenomenon. In this study, factors affecting choice of profession of undergraduate students who are educated in accounting were researched. Main aim of study is determining effects of demographic properties on selection of accounting profession. Datas obtained via surveys based on Likert scales were analyzed with SPSS 20.0 package software. According to results, outstanding factors for individuals selecting accounting profession are wide job opportunities and being a desirable occupation. Weakest factor on selection is determined as being a familu occupation. Study results are important because of determining effective factors on selecting acounting occupation in according to demographical segmentations. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting education as been accepted as a science that is identified with classical exams with its structure and progress. Open-ended exams because of causing memorization and weakening of commenting and evaluation have been accepted as an obstacle in front of education. In this study, applicability of multiple choice exam technique on accounting education has been researched. According to survey results test exams has been determined to be seen as more confidential, based on logic more than memorization and accepted as a method sustaining durability of learning. [ABSTRACT FROM AUTHOR]

Which is one of the most important issues of finance working capital, a facility can begin operations and activities used to sustain, in a short time has become currency assets and property are expenditures for this purpose. Working capital consists of current assets in the balance sheet asset elements. This current assets management of cash, receivables and inventory management are examined under three main headings. Businesses Operating at full capacity to continue their activities without falling into financial difficulties and be able to meet its obligations in terms of working capital is very important. The aim of this study in the marble business is to determine the effect of working capital management. In this study, primarily to working capital and financing information is given, then the working capital management and marble were referred to the importance for businesses. In this study sub-districts in the district of Burdur, which operates a research has been conducted on 30 marble business. The research outcome data collected by survey method was analyzed by SPSS software and the data obtained were analyzed in detail. As a result of research done in the marble business working capital requirements; The size of the company, nature of activities, developments in technology, such as the crisis in the country that has been found to be affected by many factors. Some of the Likert-type questions posed to businesses with demographic questions were subjected to cross-analysis. The need for businesses to grow and increase in working capital of enterprises has been observed to have awareness of this view point. Classes take place in the majority of medium-sized businesses and the absence of a separate finance department marble business increases the importance of working capital management. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Management & Economics Research is the property of Journal of Management & Economics Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The concept of risk has been particularly economical and social are as of life including work required, as well as an integral part of our daily lives. In existence and a high degree of risk, risk management and raises the need to avoid this risk. First introduced in the insurance sector, the concept of risk management, corporate achieve their goals and objectives of preventing the risk of facilitating Access to opportunities previously noticed is managed by a system that enables a dynamic and disciplined. The main purpose of risk management, applications support and benefits to increase profit is to help developelements. In general, the same purpose, but the scope of the system varies from country to country. Developing countries, is effective enough due to lack of market risk management and risk avoidance are insufficient to meet the needs. Antalya-Burdur-Bucak Organized Industrial Zone in this work we have done in the concept of enterprise risk; risk analysis, risk management and hedging process methods have been examined on the three topics to be analyzed and the results obtained were studied. [ABSTRACT FROM AUTHOR]

In this paper, we define soft intersection interior ideals, quasi-ideals and generalized bi-ideals of semigroups, obtain their properties and give the interrelations of them. Moreover, we characterize regular, intra-regular, completely regular, weakly regular and quasi-regular semigroups in terms of these ideals. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economics & Administrative Sciences / Afyon Kocatepe Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Afyon Kocatepe University, Faculty of Business Administration and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose - Scholars and practitioners have both emphasized the importance of collaboration in an innovation context. They have also largely acknowledged that the definition of common purpose is a major driver of successful collaboration, but surprisingly, researchers have put little effort into investigating the process whereby the partners define the common purpose. The purpose of this paper is to explore the generation of common purpose (GCP) in innovation partnerships. Design/methodology/approach - An action-research approach combined with modeling has been followed. The authors' research is based on an in-depth qualitative case study of a cross-industry exploratory partnership through which four partners, from very different arenas, aim to collectively define innovation projects based on micro-nanotechnologies. Based on a design reasoning framework, the mechanisms of GCP mechanism are depicted. Findings - Regarding GCP, two main interdependent facets are identified: the determination of existing intersections between the parties' concept and knowledge spaces ("Matching"); and an introspective learning process that allows the parties to transforms those spaces ("Building"). Practical implications - The better understanding of the GCP and the specific notion of "C-K profiles", which is an original way to characterize each partner involved in a partnership, should improve the capabilities of organizations to efficiently define collaborative innovation projects. Originality/value - The paper explores one of the cornerstones of successful collaboration in innovation: the process whereby several parties define the common purpose of their partnership. [ABSTRACT FROM AUTHOR]

A new resonance breaking in-fiber switch as an all-optical network component is investigated and presented. A transient grating is applied to break the transverse resonance of the fundamental waveguide mode and the power coupled into the higher order propagating mode is computed using coupled mode theory (CMT). The coupling of the modes with the grating forming beams in the evanescent region of the waveguide is investigated with four wave mixing (FWM). High conversion efficiency is calculated in the case of perfect phase matching at communication wavelength 1550 nm. The conversion efficiency of the proposed structure is considered in terms of third-order nonlinear susceptibility, and the effect of design and tuning parameters are investigated for grating forming geometry and laser beam intensity, respectively. [ABSTRACT FROM PUBLISHER]

The statistical properties of sequences of Waiting Times generated by Non-Homogeneous Poisson Processes are investigated by means of Renewal Aging, i.e. a statistical analysis being able to detect the presence of genuine renewal events with non-Poisson statistics. The Renewal Aging features of two non-homogeneous Poisson models with different prescriptions of the rate modulation are compared. Both prescriptions are essentially periodic. In the first model, the rate is a totally deterministic and smooth harmonic function. In the second model, the rate modulation is deterministic and smooth almost everywhere, except in some singular points occurring with a periodicity affected by weak random fluctuations. The main parameter of both models is the modulation speed, defined as the ratio between the modulation period and the average Waiting Time. This allows to distinguish between slow, intermediate and fast modulation of the rate. As expected, in the very slow modulation case both models have a strongly reduced Renewal Aging, practically zero, because the analysis is affected by local clusters of Waiting Times with the same Poisson rate. In the intermediate range of modulation speeds, both models show non-zero Renewal Aging and the behavior of the two models tends to be more different as the modulation speed decreases. Going towards the fast modulation regime, the behavior of the two models becomes completely different from one another. Model I does not show a definite global Renewal Aging. On the time scale of the modulation period, local oscillations arise in the Probability Density Function and an apparent oscillating aging is also observed. However, this form of aging is not the manifestation of genuine renewal non-Poisson events, but it is related to the local oscillations. On the contrary, Model II displays Renewal Aging features in agreement with a homogeneous Renewal non-Poisson Process. It is argued that this is related to the singular points in the rate modulation of Model II, which, due to their random occurrence, could be identified with genuine critical non-Poisson events. The approach presented here could have interesting applications in problems involving dichotomous noise and, in particular, in the statistical characterization of ON–OFF fluorescence intermittency experimentally observed in complex systems, such as nano-crystals and single bio-molecules stimulated by laser fields. [ABSTRACT FROM AUTHOR]

Abstract: We study the effects of an external periodic perturbation on a Poisson rate process, with special attention to the perturbation-induced sojourn-time patterns. We show that these patterns correspond to turning a memory-less sequence into a sequence with memory. The memory effects are stronger the slower the perturbation. The adoption of a de-trending technique, applied with no caution, might generate the impression that no fluctuation–periodicity correlation exists. We find that this is due to the fact that the perturbation-induced memory is a global property and that the result of a local in time analysis would not find any memory effect, insofar as the process under study is locally a Poisson process. We find that an efficient way to detect this memory effect is to analyze the moduli of the de-trended sequence. We turn the sequence to analyze into a diffusion process, and we evaluate the Shannon entropy of the resulting diffusion process. We find that both the original sequence and the suitably processed de-trended sequence yield the same dependence of entropy on time, namely, an initial scaling larger than ordinary scaling, and a sequel of weak oscillations, which are a clear signature of the external perturbation, in both cases. This is a clear indication of the fluctuation–periodicity correlation. [Copyright &y& Elsevier]

One of the leading competitive strategies emerging in national and international competition environment in parallel with the globalization and technological development is cost leadership. This strategy has also affected the cost systems as well as the production structure of enterprises and new costing approaches have emerged as an alternative to traditional cost systems. One of these developments is activity-based costing, which has emerged as an alternative to the traditional cost system in companies producing more than one product. The objective of this study is to determine whether the unit costs of products are the same with those in a marble company in which the costs have been re-calculated through activity-based costing. For this, the costs of products in the marble production company have been re-calculated by applying the FTM method; then, the differences in the cost of products have been determined by comparing the calculated costs with the costs which have been found out by applying the existing calculating method of the business. [ABSTRACT FROM AUTHOR]

Objective: Arachnoid cysts (ACs) of the craniocervical junction are extremely rare entities. This report describes a craniocervical junction AC with unusual clinical course at an unusual anatomical location.Methods: A 21-year-old man was admitted to our clinic after a craniospinal trauma. Examination was unremarkable. Computed tomography scans demonstrated mild to moderately enlarged third and the lateral ventricles, but the fourth ventricle was typically normal. Neuroimaging studies obtained after the onset of clinical symptoms revealed marked enlargement of the ventricular system and a new cyst formation at the C1-2 level which was absent before. He underwent suboccipital craniectomy and C1-2 laminectomies. The cyst was fenestrated into subarachnoid space.Results: He made a good recovery. The histopathological diagnosis was confirmed as AC.Conclusion: Due to rarity of this clinical entity, we urge readers to keep in mind the possibility of the development of this kind of AC with unusual clinical course. [ABSTRACT FROM AUTHOR]

Objective: Arachnoid cysts (ACs) of the craniocervical junction are extremely rare entities. This report describes a craniocervical Junction AC with unusual clinical course at an unusual anatomical location. Methods: A 21-year-old man was admitted to our clinic after a craniospinal trauma. Examination was unremarkable. Computed tomography scans demonstrated mild to moderately enlarged third and the lateral ventricles, but the fourth ventricle was typically normal. Neuroimaging studies obtained after the onset of clinical symptoms revealed marked enlargement of the ventricular system and a new cyst formation at the CI-2 level which was absent before. He underwent suboccipital craniectomy and C1-2 laminectomies. The cyst was fenestrated into subarachnoid space. Results: He made a good recovery. The histopathological diagnosis was confirmed as AC. Conclusion: Due to rarity of this clinical entity, we urge readers to keep in mind the possibility of the development of this kind of AC with unusual clinical course. [ABSTRACT FROM AUTHOR]

Objective: We present a unique case of a saccular aneurysm originating from the distal end of the right frontopolar artery (FPA).Methods: This previously healthy, 54-year-old man had sustained a mild head trauma. On admission, he was lethargic, but his neurological examination results were otherwise normal. Neuroradiological studies (including brain computed tomography, magnetic resonance imaging, and cerebral angiography) demonstrated a distal-end aneurysm of the right FPA. The aneurysm was clipped and resected via a right frontal craniotomy.Results: The postoperative course was uneventful. Pathological examination of the resected specimen confirmed rupture of the wall of a true aneurysm. The patient's medical history was also negative for trauma in the past, previous neurological disease, and vascular collagen disorders. Routine angiography performed 30 days postoperatively demonstrated complete occlusion of the right FPA. The patient was free of focal neurological deficits.Conclusion: This case demonstrates that not all distally located aneurysms are necessarily mycotic or traumatic. [ABSTRACT FROM AUTHOR]