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The aim of the study is to measure influence of taxation while making financial decisions and predict it with the general application in Turkey. Except for equity returns of financial and negative capital institutions registered in Borsa Istanbul between 2000 and 2012, those of all other businesses were calculated. In order to measure cost of capital, Capital Assets Pricing Model(CAPM) was employed. Businesses were divided into for regions as stated in Tax Incentive Law according to the study. As stated in Tax Incentive Law, the businesses whose costs of capital were divided into six regions where statistical analysis was made to determine whether taxation influenced financial decisions of the related businesses based on Tax Incentive Law or not. Assessment of the findings within the study determined that businesses in 1 st, 2 nd and 3 rd regions were affected by taxation 5,69, 2,75 and 1,39 as means between 2007 and 2012, respectively. Accordingly taxation load of businesses in 1 st region provinces was found to be heavier than those of businesses in other regions. Considering the Tax Incentive Law, it was found to be statistically important that taxation load of the related region should be taken into account in making any financial decisions. In this respect, there is an impact of tax when one makes financial decisions. However, other relevant factors should also be considered. Key words: Financial Decision, The Kinds Of Financial Decisions, Tax, Tax Incentive Law, Borsa Ä°stanbul.

A novel adsorbent named Ni/NixB nanoparticles was synthesized for the preconcentration of both As(III) and As(V) from water samples. Both adsorbent preparation and adsorption procedure were optimized. The adsorption efficiencies for both As(III) and As(V) were higher than 99% when the initial pHs ranged from 4.0 to 10.0. The rate of the adsorption was high, and in the first 10 min, the adsorption efficiency reached 95%. Adsorbed As(III) and As(V) were recovered with high efficiencies from the adsorbent using 2mol L-1 HCl. Under the optimal conditions, anenrichment factorof 50 was reached. Hundred-fold excess of Cd2+, Cu2+, Mg2+, Zn2+, K+, ions did not affect the adsorption efficiencies of As(III) and As(V). The adsorption for both As(III) and As(V) obeyed the Freundlich and Langmuir isotherms. The maximum adsorption capacities calculated from the Langmuir isotherm were 2,500mgg(-1) for both species, and the adsorptions were favorable. The validation and the real sample application studies showed that the adsorbent was appropriate for the preconcentration of both As(III) and As(V) from water samples.

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Date of Conference: 23-27 September 2012 Colloidal semiconductor quantum dots (QDs) have been extensively explored for numerous applications ranging from optoelectronics to biotechnology. This strong demand for the colloidal QDs arises because of their favorable optical and electronic properties. From the application points of view, QDs typically need to be used in their solid form, as opposed to their as-synthesized dispersion form. For immobilization of QDs and homogeneity of their films, various polymers have been used to host QDs within solid media. However, the integration of QDs into a polymeric medium is commonly complex, which requires a high level of understanding to provide optical quality. © 2012 IEEE.

We propose and demonstrate the fabrication of flexible, freestanding films of InP/ZnS quantum dots (QDs) using fatty acid ligands across very large areas (greater than 50 cm x 50 cm), which have been developed for remote phosphor applications in solid-state lighting. Embedded in a poly(methyl methacrylate) matrix, although the formation of stand alone films using other QDs commonly capped with trioctylphosphine oxide (TOPO) and oleic acid is not efficient, employing myristic acid as ligand in the synthesis of these QDs, which imparts a strongly hydrophobic character to the thin film, enables film formation and ease of removal even on surprisingly large areas, thereby avoiding the need for ligand exchange. When pumped by a blue LED, these Cd-free QD films allow for high color rendering, warm white light generation with a color rendering index of 89.30 and a correlated color temperature of 2298 K. In the composite film, the temperature-dependent emission kinetics and energy transfer dynamics among different-sized InP/ZnS QDs are investigated and a model is proposed. High levels of energy transfer efficiency (up to 80%) and strong donor lifetime modification (from 18 to 4 ns) are achieved. The suppression of the nonradiative channels is observed when the hybrid film is cooled to cryogenic temperatures. The lifetime changes of the donor and acceptor InP/ZnS QDs in the film as a result of the energy transfer are explained well by our theoretical model based on the exciton-exciton interactions among the dots and are in excellent agreement with the experimental results. The understanding of these excitonic interactions is essential to facilitate improvements in the fabrication of photometrically high quality nanophosphors. The ability to make such large-area, flexible, freestanding Cd-free QD films pave the way for environmentally friendly phosphor applications including flexible, surface-emitting light engines.