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Being able to communicate with audio and video through new media brings many practical benefits to education. As this new form of communication and education is entering people's lives more and more every day, the concept of qualification and didactic applications in distance education are discussed. With the emergence of the COVID-19 pandemic, distance education was introduced in many countries in 2020 to ensure the continuity of education and teaching. The fact that distance education has not yet been applied to such a large audience and at different levels has brought some negative effects. The transition from face-to-face to distance learning in a short period of time has forced both teachers and learners to learn and practice a new set of normalities.It is known that cameras are usually turned off in distance learning procedures. There are advantages and disadvantages associated with this situation. In this study, the importance of communication in effective training is discussed based on the relevant literature and conclusions are drawn regarding effective training in distance education. In this study, the importance of communication in effective teaching is discussed based on the relevant literature and conclusions are drawn about effective teaching in distance education. In the study, concepts such as models of communication, verbal and non-verbal communication, communication in education, communication in foreign language education and communication in distance education are discussed, and why the cameras should be open in simultaneous distance education., İletişimin yeni medya aracılığı ile sesli ve görüntülü olarak yapılabiliyor olması eğitimde birçok kolaylığı beraberinde getirmektedir. Bu yeni iletişim ve eğitim şeklinin günden güne insanların hayatına daha çok girmesiyle uzaktan eğitimde nitelik kavramı ve didaktik uygulamaları tartışılmaktadır. COVID-19 pandemisinin ortaya çıkmasıyla eğitim ve öğretimin devamlılığını sağlamak için 2020 yılında birçok ülkede uzaktan eğitime geçilmiştir. Uzaktan eğitimin bu büyüklükteki bir kitleye daha önce uygulanmamış olması bazı olumsuzlukları da beraberinde getirmiştir. Yüz yüze eğitimden kısa bir süre içinde uzaktan eğitime geçiş yapılması gerek öğreticileri gerekse öğrenenleri birtakım yeniliklerle karşı karşıya bırakmıştır. Bu yeniliklerle birlikte çevrimiçi sesli ve görüntülü iletişim araçlarının eğitimde daha aktif olarak kullanılması söz konusu olmuştur. Birtakım sebeplerle eş zamanlı uzaktan eğitimde, iletişim araçlarının kapalı şekilde olmalarından faydalanılmıştır. Bu durum etkili bir iletişim ortamının gerçekleşmesini olumsuz yönde etkileyebilir.Mevcut çalışmada etkili bir eşzamanlı uzaktan eğitimde iletişimin önemi ve iletişimsel süreçleri etkileyen faktörler, ilgili alanyazın doğrultusunda ele alınmıştır. Çalışmada iletişim kavramı ve modelleri, sözlü ve sözsüz iletişim, eğitimde iletişim, yabancı dil eğitiminde iletişim ve uzaktan eğitimde iletişim gibi kavramlar üzerinde durularak, sesli ve görüntülü iletişim türlerinin uzaktan eğitim için iletişim anlamında taşıyacakları önem ve gereklilik tartışılmıştır.

Futbol ekonomisi, özellikle küreselleşmenin de etkisiyle birlikte son 20 yılda sürekli olarak büyümüş ve günümüzde sadece Avrupa futbol pazarının yıllık gelirleri yaklaşık 29 Milyar Dolara ulaşmıştır. Bu derece büyük bir ekonomide yapılan yatırımların geri dönüşünün de aynı büyüklükte olması beklenmektedir. Futbol kulüplerinin yaptıkları yatırımlardan elde edecekleri gelirleri en fazla etkileyen unsur ise sportif başarıdır. Bu çerçevede Türkiye Süper Lig’inde yer alan ve hisseleri BİST 100 endeksinde işlem gören Galatasaray, Beşiktaş, Fenerbahçe ve Trabzonspor kulüplerinin 2009-2019 yılları arasında yayınlanmış finansal raporları incelenerek, bu raporlardan elde edilen finansal performans göstergeleri belirlenmiştir. Bu kulüplerin aynı döneme ait sportif başarıları da hesaplanarak sayısal olarak ifade edilmiştir. Panel veri analizi uygulanarak 2009-2019 dönemine ait finansal performans göstergeleri ile sportif başarı sonuçları analiz edilmiştir. Bu analiz ile amaçlanan Türkiye’de dört büyükler olarak kabul edilen ve hisseleri BİST 100’de işlem gören bu kulüplerin elde ettikleri sportif başarıların finansal açıdan bir geri dönüş yaratıp yaratmadığının tespitidir.

Schreibkompetenz gehört zu den produktiven Fertigkeiten, über die Studierende des Faches Deutsch als Fremdsprache (DaF) für die schriftliche Kommunikation und wissenschaftliche Zwecke in Form von schriftlichen Texten verfügen müssen. Während die Weiterentwicklung von Schreibfähigkeiten wie Vorschreiben, Organisieren, Entwerfen und Ausarbeiten sicherlich ein wichtiges Ziel für Bildungseinrichtungen auf allen Ebenen ist, stellt dies auch eine große Herausforderung für Lehrende und Lernende dar, insbesondere im Fremdsprachenunterricht. Ziel dieser Arbeit ist daher es, die akademische Schreibkompetenz in der Fremdsprache Deutsch angehender türkischen Deutschlehrer an der pädagogischen Fakultät der Anadolu Universität zu untersuchen. Damit wird die Forschungsfrage der vorliegenden qualitativen Arbeit aufgestellt, wie die akademische Schreibkompetenz der Studierenden beurteilt werden kann. Zur Beantwortung dieser Frage ist auf der ersten Ebene die wissenschaftliche Schreibkompetenz der Studierenden einzuschätzen. Die zu einer bestimmten Frist selbstgestalteten Aufgaben von Probanden werden aus der Sicht der qualitativen Herangehensweise und der Inhaltsanalyse nach ihrem Textinhalt, Textaufbau und der angewendeten Sprache hin untersucht, kodiert, nach dem Ziel der Forschung nochmals rekonstruiert und nach ihren Oberbegriffen zusammengefasst. Ausgehend von den Ergebnissen lässt sich die Hypothese formulieren, in wieweit die Studierenden notwendige akademische Schreibkenntnisse besitzen und von welchen Strategien sie während der Bearbeitung ihrer eigenen produzierten Texte heranziehen. Aus dieser Studie ergibt sich des Weiteren die Schlussfolgerung, dass die Studierenden über das Wissen zum Verfassen wissenschaftlicher Texte verfügen, aber Unterstützung beim Verfassen wissenschaftlicher Texte benötigen. Schreiblabore und auch Seminare diesbezüglich, in denen Tutoren oder Postgraduierte zusammenarbeiten und Hilfestellung anbieten, könnten die Schreibfähigkeiten der Studierenden fördern., Writing competence is one of the productive skills students of German as a Foreign Language (DaF) need to possess for written communication and academic purposes in the form of written texts. Developing writing skills such as prewriting, organizing, drafting, and elaborating is certainly an important goal for educational institutions at all levels, but it is also a major challenge for teachers and learners, especially in foreign language classrooms. The aim of this paper is to investigate the academic writing competence in German as a foreign language of prospective Turkish German teachers at the Faculty of Education, Anadolu University. The research question of this qualitative paper is established as to how students' academic writing competence can be assessed. In order to answer this question, the scientific writing competence of students is to be assessed at the first level. Based on the perspective of the qualitative approach and content analysis, the self-designed tasks of the subjects on a certain deadline are analyzed in terms of their text content, text structure and the language used, and are coded, reconstructed and summarized again according to the research objective. Based on the results, it can be hypothesized to what extent students possess necessary academic writing skills and from what strategies they draw while editing their own produced texts. On the basis of this study, it can be concluded that students have the knowledge to write academic texts, but they need assistance in writing academic texts. Writing labs in which tutors or postgraduates collaborate and provide assistance could also enhance students' writing skills.

Günümüzde öğrenen özerkliği, eğitim süreçlerinin planlanmasında önemli bir pedagojik kavram olarak kabul edilmektedir. Yabancı diller alanında Avrupa Dilleri Ortak Çerçeve Programı ve Milli Eğitim Bakanlığı tarafından dil öğrenme özerkliği desteklenmekte ve önemli bir eğitim hedefi olarak görülmektedir. Öğrenen özerkliği son yıllarda yabancı dil eğitimi alanında önemli bir kavram olmakla beraber yeni tip korona virüsünün sebep olduğu sonrasında yüz yüze eğitimin çevrimiçi eğitime dönülmesi ile daha çok tartışılan ve önemsenen bir kavram olma yolundadır. Yabancı dil öğretiminde öğrenen özerkliğini geliştirmek için, birçok araştırmacı özellikle geçerli ve güvenilir ölçme araçlarına olan ihtiyacı vurgulamaktadır. Literatürdeki çalışmalar incelendiğinde Almanca Öğrenme Özerkliğini ölçen bir ölçeğin olmadığı tespit edilmiştir. Bu gereksinimi yerine getirmek için, bu çalışmada, Alman Dili Eğitimi Bölümü öğrencilerinin özerk öğrenmeye hazır olma durumlarını tespit etmek amacıyla yeni bir ölçeğin geliştirilmesi hedeflenmiştir. Araştırma sorularından yola çıkarak oluşturulan araştırma modeli nicel araştırma yöntemlerine dayanmaktadır. Madde havuzunun oluşturulması için nitel verilerden de yararlanılmıştır. Açımlayıcı faktör analizi (n = 459) sonucunda 21 maddeye sahip ve 4 boyutlu bir yapı elde edilmiştir. Doğrulayıcı faktör analizi (n = 451) sonrasında 2 maddenin yapıyla uygunsuz olduğu sonucuna varılmış ve bu maddeler ölçekten çıkartılmışlardır. Sonuç olarak, toplam varyansın % 48.65’ini açıklayan ölçeğin son versiyonu “taktikler”, “stratejiler”, “sorumluluk algısı”, “tutum ve motivasyon” olmak üzere dört alt boyut ve 19 maddeden oluşmaktadır. Yapılan analizde ölçek geneli Cronbach Alpha ortalama değerinin 0.850 olduğu tespit edilmiştir. Elde edilen bulgulardan yola çıkarak geliştirilen ölçeğin geçerli ve güvenilir bir veri toplama aracı olduğu sonucuna varılmıştır.

Uluslararası literatürde kurumsal yönetim ile faizsiz bankaların finansal performansı arasındaki ilişkiyi inceleyen çok sayıda çalışma mevcut olmakla birlikte ülkemizde faizsiz çalışan bankalar olan katılım bankalarını bu konuda inceleyen yeterli sayıda çalışma bulunmamaktadır. Bu çalışmada katılım bankalarının kurumsal yönetim düzeyleri ile finansal performansları arasındaki ilişki incelenerek kurumsal yönetim göstergelerinin finansal performansı ne yönde etkilediği açıklanmaya çalışılmıştır. Bu kapsamda Türkiye’de faaliyet gösteren katılım bankalarının 2015-2019 yıllarına ait kurumsal yönetim açıklamaları ve finansal göstergeleri panel veri regresyon yöntemiyle analiz edilmiştir. Analiz çıktılarından hareketle finansal performansa etki eden kurumsal yönetim göstergeleri belirlenerek açıklanmıştır.

Lernerautonomie wird heute als ein wichtiges pädagogisches Konzept im Rahmen der Planung des Bildungsprozesses angesehen und scheint einer der wichtigsten Voraussetzungen für die Förderung des Paradigmas des lebenslangen Lernens zu sein. Zahlreiche Autoren kommen zu einer unterschiedlichen Definition des Begriffs „Autonomie“. Dieser uneinheitliche terminologische Gebrauch ist eine Folge der etymologischen Geschichte des Begriffs „Autonomie“. Es wurde durch Literaturrecherche festgestellt, dass der konstruktivistische Ansatz, der aus der Sicht von Forschern wie u. a. Dewey, Piaget, Freire und Wygotski dargelegt wurde, eine aktive Rolle bei der Entstehung der Lernerautonomie spielte. Die Tatsache, dass der Begriff „Autonomie“ seinen Platz in vielen Strömungen und bei mehreren Autoren findet, hat zu einer Erweiterung der Bedeutung dieses Begriffes geführt. Obwohl diese Bedeutungserweiterungen das Konzept schwer verständlich machen, kann man davon sprechen, dass es sich dabei um einen wirklichen Reichtum handelt. Die Geschichte des Begriffs „Autonomie“, bevor er beim Fremdsprachenunterricht zur Anwendung kam, wird als Leitfaden dafür dienen, wie er in diesem Bereich verwendet werden sollte. Aus diesem Grund untersucht die vorliegende Arbeit das Konzept der „Autonomie“ in pädagogischen Strömungen, anhand einiger Vorläufer des Autonomiebegriffs. Dabei wird auch die Frühgeschichte der Autonomie in Bezug auf den Fremdsprachenunterricht zur Debatte gestellt.

Yıllar içerisinde, Finansal Muhasebe Standartları Kurulu (FMSK) ve Uluslararası Muhasebe Standartları Kurulu (UMSK) tartışmalı finansal kiralama kurallarında sayısız değişiklik yapmıştır. UMSK tarafından yayınlanan Uluslararası Finansal Raporlama Standardı (UFRS) 16 Finansal Kiralama Standardı (Türkiye’de Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından Türkiye Finansal Raporlama Standardı (TFRS) 16 olarak yayımlanmıştır) 1 Ocak 2019 tarihinden itibaren uygulanmaya başlanmıştır. Bu çalışmanın amacı, yeni finansal kiralama standardının BİST 100 endeksinde faaliyet gösteren şirketlerin ve sektörlerin finansal tabloları ve oranları üzerindeki etkisini çeşitli varsayımlar altında analiz etmektir. Bu çalışmada BİST 100'de listelenen üretim şirketlerinin finansal tabloları ve açıklamaları incelenmiştir. Çeşitli varsayımlar altında; TFRS 16'nın finansal tablo ve oranlara etkisi ölçülmüştür. Bu çerçevede, 2017 yılında Türkiye Muhasebe Standardı (TMS) 17 yerine TFRS 16 kullandıkları varsayılmıştır. İlgili hesaplar ve oranlar buna göre yeniden hesaplanmıştır. Böylece finansal tablolar ve finansal tablo kalemleri üzerindeki etkisini TMS 17 ve TFRS 16'ya göre görmek mümkün olmuştur. Hesaplamalar ve analizler sonucunda dönem karında azalış; finansman gideri öncesi faaliyet kârı, esas faaliyet kârı, faiz gideri, toplam varlıklar ve toplam borçlarda artış tespit edilmiştir. Ayrıca sonuçlar ROA ve net kâr marjında azalış; borç-varlık ve faaliyet kâr marjında artış olduğunu göstermiştir. TFRS 16'nın yürürlüğe girmesiyle birlikte, işletme kiralamalarıyla ilgili hak ve borçlar bilançoda raporlanacaktır. Bu sayede finansal tabloların karşılaştırılabilirliği ve şeffaflığı artacak, finansal oranlar daha önemli hale gelecektir. Bunun finansal tabloların adil sunumunun güçlendirilmesi üzerinde de önemli etkisi olacaktır.

Background: The electrical and electronics sector has become one of the rapidly developing and growing sectors, as a result of technological and economic developments. Rapid changes in consumer demands and needs have increased the use of electrical and electronic equipment and shortened product life cycle, resulting in an increase in equipment waste. Therefore, recovery alternatives for electrical and electronic equipment waste should be considered subject. The aim of this study is to evaluate the recovery alternatives of electrical and electronic wastes and to determine the best. Methods: Multi-criteria decision-making techniques used to select the best among multiple alternatives have many application areas. The selection of recovery alternatives based on criteria includes some fuzzy topics. For this reason, the fuzzy logic approach was used to evaluate the answers of the decision makers and the fuzzy numbers obtained were analyzed by PSI method and criterion weights were determined and alternatives were listed. Results: According to results of analysis, social responsibility and environmental awareness criteria have the highest values for selecting recovery alternatives. In addition, remanufacturing, regeneration and recycling take the first place among the alternatives. Conclusions: Recovery of electrical and electronics waste is an important subject in current conditions. Alternative methods vary from reuse to incineration, but correct choice of recovery techniques rely on multi criteria and decision should be made adhering to them.

Purpose- Over the years, the Financial Accounting Standards Board (FASB) and International Accounting The Standards Board (IASB) has made numerous amendments to controversial lease accounting rules. In order to increase transparency and comparability, IFRS 16 Leases Standard published by the IASB will be implemented as of January 1, 2019. Operating leases will require capitalization in accordance with this standard. The purpose of this paper is to analyze the impact of the new leasing standard on the financial statements and ratios of the firms and industries represented in the BIST 100 indice under a variety of assumptions. Methodology- The financial statements and disclosures of the 63 non-financial companies listed in BIST 100 are investigated. Under various assumptions; the effect of IFRS 16 on the financial statements are measured. In this context, it was assumed in 2017, companies used IFRS 16 instead of IAS 17. The related accounts are recalculated accordingly. Thus, it is possible to see the effect on the financial statements and financial statements items according to IAS 17 and IFRS 16. Findings- As a result of the calculations and analysis, decrease in profit for the period; and increase in operating profit before financial income/expense, operating profit, financial expenses, total assets and total labilities are determined. Conclusion- With the adoption of IFRS 16, the rights and liabilities related to the operating leases will be reported on the balance sheet. In this way, the comparability will increase and financial ratios will become more significant. This will also have an impact on strengthening the fair presentation of the financial statements.

Aim: The prevalence of overweight and obesity has risen rapidly worldwide, and the ongoing obesity pandemic is one of the most severe public health concerns in modern society. The average body mass index (BMI) of people living in Northern Norway has also steadily increased since the late 1970s. This study aimed to understand how individuals’ health behavior is associated with the general health behavior of the people in their neighborhood. Methods: Using the population-based Tromsø Study, we examined the life course association between average leisure time physical activity at the neighborhood level and the BMI of individuals living in the same neighborhood. We used a longitudinal dataset following 25,604 individuals living in 33 neighborhoods and performed a linear mixed-effects analysis. Results: The results showed that participants living in neighborhoods whose residents were more physically active during their leisure time, were likely to have a significantly lower BMI (−0.9 kg/m², 95% CI −1.5 to −0.4). Also, individuals living in neighborhoods whose residents were doing mainly manual work, had significantly higher BMIs (0.7 kg/m², 95% CI 0.4−1.0). Conclusions: Our results showed a strong association between the average leisure time physical activity level of neighborhood residents and the higher BMI levels of residents of the same neighborhood.

We studied whether in utero exposure to economic hardship during a grandmother’s pregnancy has a transgenerational effect on her grandchildren's health condition. We used an individual-level three-generation data set covering people born between 1734 and 1840 in the municipality of Rendalen in Norway. We found a culling effect in which grandchildren whose grandmothers gave birth in years of economic hardship lived approximately ten years longer than grandchildren whose mothers were born in years of economic well-being. This impact was only observed among the grandmothers who belong to the lowest social classes. Our results also showed that in higher social classes, economic hardship during a grandmother’s pregnancy deteriorated her grandchildren’s health by “scarring” the mother’s health.

This paper constructs the most comprehensive paintings price index in Turkey by using 32,391 manually collected sales transactions, including artworks of 413 artists over the period 1990–2016. The results indicate that the Turkish paintings market underperforms the domestic stock market, but leading to the higher returns compared to the global paintings and the global stock markets. The results from the causality analysis also demonstrate that there is the feedback effect between the domestic paintings and the domestic stock market. Furthermore, the findings cannot reject the null hypothesis that there is no bubble in the Turkish Paintings price index. Finally, the geopolitical and the political risks in Turkey are among the main reasons for the diminishing returns of the Turkish paintings market after 2010. © 2018 Elsevier B.V.

Aim. The aim of the study was to determine the prevalence and risk factors of asthma and asthma-like symptoms in seasonal agricultural workers living in fields with toxic chemical exposure. Methods. European Community Respiratory Health Survey (ECRHS) questionnaire was used to assess the prevalence of asthma and asthma-like symptoms in the study. Results. Of the study group, 51.1% (267) were male and the age of the study group ranged from 18 to 88 years and the mean (SD) was 45.68 (13.39) years. The prevalence of asthma attacks in seasonal agricultural workers in the last one year (current prevalence) was 11.2%; the prevalence of asthma (cumulative prevalence) was 15.1%. In the study, smoking was found to be an important risk factor for current asthma. The prevalence of cumulative asthma was higher in seasonal agricultural workers with allergic rhinitis (p<0.05 for each). Conclusions. Seasonal agricultural workers are exposed to the worst conditions of working groups. These difficult conditions also cause many health problems. Asthma has also been identified as an important health problem among seasonal agricultural workers.

This study widens earlier research, which examined the relationship between financial performance, sustainability reporting (SR) and integrated reporting (IR). High performance enterprises and control group companies were compared with regard to their state of readiness to IR and SR. The population includes non-financial companies in Borsa Istanbul (BIST). Our hypothesis is that HPC will exceed Non-HPC in IR and SR. We evaluate two groups disclosure practices based on an IR and sustainability reported matrix developed from the International Integrated Reporting Committee (IIRC) and Global Reporting Initiative (GRI) standards. The findings reveal that HPCs in Turkey show more on the disclosures of SR and IR compared to Non-HPCs. The paper provides evidence that support the suggestion that Turkish HPCs disclose better information compared to Non-HPCs and achieved to support conclusions of previous research.

Background: The interest in risks related to inappropriate drug use (IDU) and polypharmacy among the elderly has increased in recent years. Aims: We aimed to determine the frequency of IDU and multiple drug use in elderly patients in the cardiology outpatient clinic. Patients and Methods: In this prospective, cross-sectional study, a total of 513 patients aged 65 years and above who were admitted to the Cardiology Policlinic between December 2017 and January 2018 were included. To determine the prevalence of IDU, we investigated the suitability of the drugs used by the patients (according to the criteria of Beers 2015 and Screening Tool of Older People's Prescriptions [STOPP] version 2), the number of violated criteria in both the guidelines and which criterion was violated by the inappropriate drugs. Results: The 513 patients (mean age: 73.18 ± 5.99) in this study included females (n = 235; 45.8%) and males (n = 278; 54.2%). A total of 2,910 drugs were used by the 513 patients (mean per patient: 5.67 ± 2.51); 52.8% of the patients were using more than five drugs. The Beers criteria revealed that 304 IDUs were detected among the drugs and showed that 38.6% (n = 198) of the patients had IDU. According to the STOPP criteria, 366 IDUs were identified among the drugs used, and 45.6% (n = 234) of the patients had IDU. Conclusion: IDU frequencies of the elderly patients are similar to the world literature in our study. As the number of chronic illnesses the patients had increases, the frequency of IDU increases according to Beers and STOPP criteria in our study.

To examine the prevalence of comorbid conditions in patients diagnosed with fibromyalgia.The retrospective cross-sectional study was conducted at Eskisehir Osmangazi University, Eskisehir, Turkey, and comprised data of fibromyalgia patients aged 18 years or more admitted between January 1, 2012 and August 15, 2016. Hospital's database was investigated using the International Classification of Diseases, 10th Revision codes to identify fibromyalgia cases and predetermined comorbid conditions. SPSS 21 was used for data analysis.Of 509 patients, 51(10%) were males and 458(90%) were females with an overall mean age of 50.24±12.32 years. Of the total, 345(67.8%) patients had at least one comorbid disease, while 164(32.2%) had no comorbid disease. The most prevalent condition was cardiovascular diseases in 187(36.7%) patients followed by endocrine diseases in 157(30.8%).Fibromyalgia is a disease that is seen to be increasing in frequency in recent years. It is useful to evaluate fibromyalgia patients with their comorbid conditions on their follow-up.

Interest in all-inorganic halide perovskites has been increasing dramatically due to their high quantum yield, band gap tunability, and ease of fabrication in compositional and geometric diversity. In this study, we synthesized several hundreds of nanometer long and ∼4 nm thick CsPbBr

WOS: 000425144100001, PubMed ID: 29443695, Interest in all-inorganic halide perovskites has been increasing dramatically due to their high quantum yield, band gap tunability, and ease of fabrication in compositional and geometric diversity. In this study, we synthesized several hundreds of nanometer long and similar to 4 nm thick CsPbBr3 nanowires (NWs). They were then integrated into electrospun polyurethane (PU) fibers to examine the polarization behavior of the composite fiber assembly. Aligned electrospun fibers containing CsPbBr3 NWs showed a remarkable increase in the degree of polarization from 0.17-0.30. This combination of NWs and PU fibers provides a promising composite material for various applications such as optoelectronic devices and solar cells., Turkish Academy of Sciences (TUBA-GEBIP), MMD acknowledges the 'Outstanding Young Investigator' grant of the Turkish Academy of Sciences (TUBA-GEBIP 2013).

Using first-principles density functional theory calculations, we systematically investigate the structural, electronic, and vibrational properties of bulk and potential single-layer structures of perovskitelike ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$ crystal. It is found that while Cs atoms have no effect on the electronic structure, their presence is essential for the formation of stable ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$ crystals. The calculated vibrational spectra of the crystal reveal that not only the bulk form but also the single-layer forms of ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$ are dynamically stable. Predicted single-layer forms can exhibit either semiconducting or metallic character. Moreover, the modification of the structural, electronic, and magnetic properties of single-layer ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$ upon formation of vacancy defects is investigated. It is found that the formation of Br vacancy (i) has the lowest formation energy, (ii) significantly changes the electronic structure, and (iii) leads to ferromagnetic ground state in the single-layer ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$. However, the formation of Pb and Cs vacancies leads to $p$-type doping of the single-layer structure. Results reported herein reveal that the single-layer ${\mathrm{CsPb}}_{2}{\mathrm{Br}}_{5}$ crystal is a novel stable perovskite with enhanced functionality and a promising candidate for nanodevice applications.

Background Although fibromyalgia syndrome is diagnosed by excluding other possible diagnosis based on the patient9s clinical features, in recent the studies, it was shown that comorbid diseases affect the course of fibromyalgia. Objectives The aim of this study is to evaluate the comorbid diseases of patients with fibromyalgia and to determine the rates of comorbid diseases Methods In this study, age, gender and comorbid diseases of patients above 18 years and diagnosed with fibromyalgia by a were evaluated in the database system of the hospital retrospectively. Results A total of 509 patients were examined in our study. 51 of the patients were male, 458 were female (mean age was 50.24±12.32). Of the patients, 345 (67.8%) had at least one comorbid disease while 164 (32.2%) had no comorbid disease. In the study, 187 of the patients (36.7%) had cardiovascular diseases, 157 of the patients (30.8%) had endocrine diseases, 63 of the patients (12.4%) had rheumatologic diseases, 30 of the patients (5.9%) had neurological diseases, 14 of the patients (2.8%) had other autoimmune diseases, 10 of the patients (2.0%) had cancers, 129 of the patients (25.3%) had mental disorders, 45 of the patients (8.8%) had chronic lung diseases, 37 of the patients (7.3%) had osteoporosis, 11 of the patients (2.2%) had other diseases (chronic pancreatitis, chronic renal failure, nephrotic syndrome, deep vein thrombosis, hepatitis serology positivity, pulmonary thromboembolism, organ transplantation). Conclusions FMS is an important disease that is increasing in frequency in recent years. FMS, which can be seen with many diseases, is in fact related to physicians from many branches, and it is useful to evaluate FMS patients with their comorbid conditions on their follow-up. References Choy EH & Mease PJ. Key symptom domains to be assessed in fibromyalgia (outcome measures in rheumatoid arthritis clinical trials). Rheumatic Disease Clinics of North America, 2009; 35(2):329–337. Wolfe F, Smythe HA, Yunus MB, Bennett RM, Bombardier C, Goldenberg DL, et al. The American College of Rheumatology 1990 criteria for the classification of fibromyalgia. Arthritis & Rheumatism, 1990; 33(2):160–172. Soran N, Altindag O, Demirkol A, Salli A, Yilmaz H, Kocabas H, et al. Depression level and relation with clinical parameters in fibromyalgia syndrome. Rheumatism, 2008; 23:1–4. Disclosure of Interest None declared

As gastroesophageal reflux disease affects various aspects of health and consumes considerable resources, it is important to know its prevalence in seasonal agricultural workers. This study was conducted to evaluate the frequency of gastroesophageal reflux disease and related factors in seasonal agricultural workers.The study is a cross-sectional study conducted on seasonal agricultural workers working in rural Eskisehir. 536 of seasonal agricultural workers were formed the working group. The prevalence of gastroesophageal reflux disease was evaluated with the National Institutes of Health Patient-Reported Outcomes Measurement Information System Gastroesophageal Reflux Disease Scale. Multivariate logistic regression analysis was used in multivariate analysis.Of the study group, 62.5% were female and the age of the study group ranged from 18 to 92 years. The prevalence of gastroesophageal reflux disease among seasonal agricultural workers were detected as 82.8%. Gender, age, monthly average income, and body mass index were all found as important risk factors for gastroesophageal reflux disease in our study.Also, it was detected a considerable amount of gastroesophageal reflux disease in seasonal agricultural workers.Family income status has to be improved and struggle against overweight to decrease the prevalence of gastroesophageal reflux disease in seasonal agricultural workers. [Med-Science 2020; 9(4.000): 963-6]

Poster projects are an alternative method of motivation, learning, and information dissemination in education. The main purpose of this initial study was to determine the effect of poster projects on the motivational and learning process of managerial accounting students. In addition, the authors aimed to compare the opinions of managerial accounting students regarding traditional term papers and poster projects. A poster project that culminated in a professional-style poster session was assigned. Students completed a group project producing a poster describing the production process of a manufacturing company and determining the most appropriate costing system for that company with underlying reasons. Two questionnaires were conducted after each assignment in order to measure the effect of the poster project on the motivation and learning of the managerial accounting students. This pilot study is the first to explore perceptions of poster projects as a motivational and learning tool in managerial account...

Ozet: Bu calismada amacimiz; koroner arter hastaligi tanisi olup, her yil grip asisi yaptirmasi gereken hastalarin, grip asisi yaptirma oranlarinin ve motivasyonlarinin degerlendirilmesidir. Calismaya, 15 Ekim 2015 – 31 Aralik 2015 tarihleri arasinda Eskisehir Osmangazi Universitesi Hastanesi aile hekimligi ve kardiyoloji polikliniklerine basvuran koroner arter hastaligi tanisi almis hastalar alindi. Hastalarin cinsiyetleri, medeni durumlari, egitim duzeyleri, herhangi bir iste calisip calismadiklari, grip asisi yaptirma durumlari, sigara icme durumlari, mevcut bir koroner hastalik sebebiyle pacemaker (kalp pili) takili olup olmadigi hakkinda veriler toplandi. Hastalarin tedaviye uyumunu degerlendirmek icin hastalara Modifiye Morisky skalasi uygulandi. Verilerin analizinde, IBM SPSS Statistics 21.0 programindan yararlanilmistir. Istatistiksel onemlilik icin p

Turkish Abstract: Kiralama islemi, bir maddi duran varligin kullanim hakkinin belirli bir sure icin kira veya baska bir fayda karsiliginda kiraciya devredilmesidir. Kiralama islemleri finansal kiralama ve faaliyet kiralamasi olarak ikiye ayrilmaktadir. Gercekte bir taksitli satis islemi olan finansal kiralama gunu- muzde isletmelerin yaptiklari yatirimlari finanse etmede basvurabilecekleri en onemli alternatiflerden biridir. Finansal kiralama kavrami, 1985 yilinda kabul edilen Finansal Kiralama Kanunu ile Turk mevzuatina girmistir. Turkiye gibi sermaye birikiminin yetersiz oldugu ulkelerde finansal kiralama gibi alternatif finansman imkanlarinin kullanilmasinin yarari yadsinamaz. Nitekim, ulkemizde finansal kiralama sektorunu tesvik etmek amaciyla, finansal kiralama ile satin alinan varliklara dogrudan satin almaya gore sembolik bir Katma Deger Vergisi (KDV) orani uygulanmaktaydi. Ancak 2007 yili sonunda bu uygulamaya son verilerek finansal kiralama islemlerindeki onemli bir tesvik unsuru ortadan kaldirilmistir. Bu calismada finansal kiralama kavrami, finansal kiralamaya iliskin duzenlemeler ve ulkemizdeki finansal kiralama sektoru hakkinda ozet bilgi verilmistir. Finansal kiralama sektorune iliskin veriler goz onune alinarak KDV duzenlemelerinin finansal kiralama sektorune etkisi arastirilmistir.English Abstract: A lease is the transfer of the right to use an asset for a certain period of time to the lessee in return of rent or other benefit. Leases fall into two categories; financial and operational leases. Financial leasing, which is an installment purchase, is one of the most important alternatives in financing the investments. Financial leasing concept was introduced to Turkish legislation with the Financial Lease Law in 1985. The benefits of the alternative financing techniques such as financial leasing cannot be ignored by the countries like Turkey with insufficient capital stock. As a matter of fact, in order to promote financial leasing, a symbolic rate of Value Added Tax was imposed on the goods purchased via financial leasing with respect to direct purchase. But this important incentive provided to financial leasing transactions was removed at the end of 2007. In this study, brief information about financial leasing concept, regulations related to leasing and leasing sector is provided. The data related to the leasing sector is studied and the effect of VAT regulations on the leasing sector is examined by taking the relevant data on the financial leasing business into the considerations.

Perovskite (CH 3 NH 3 PbI 3 ) films possessing optical quality were prepared by solution-based spin-casting at room temperature. We report near infrared lasing with well-defined spatially coherent output from second-order surface-emitting distributed feedback grating structure with perovskite active media.

We report on Forster-type nonradiative resonance energy transfer (NRET) directed from colloidal quantum dots (QDs) to expitaxial qantum wells (QWs) with an efficiency of 69.6% at a rate of 1.527 ns(-1) for potential application in III-nitride based photovoltaics. this hybrid exciton generation-collection system consists of chemically-synthesized CdSe/Zns core/shell QDs (lambda(PL)= 490nm) intimately integrated on epitaxilly grown green. InGaN/GaN QWs (lambda(PL) = 512 nm). To demonstrate direction NRET from donor QDs to acceptor QWs. we simultaneously show the decreased photoluminescence decay lifetime of dots and ncreased lifetime of wells in the hybrid dipole-dipole coupled system. (C)2010 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim

We study electroabsorption (EA) behavior of InGaN/GaN quantum structures grown using epitaxial lateral overgrowth (ELOG) in correlation with their dislocation density levels and in comparison to steady state and time-resolved photoluminescence measurements. The results reveal that ELOG structures with decreasing mask stripe widths exhibit stronger EA performance, with a maximum EA enhancement factor of 4.8 compared to the reference without ELOG. The analyses show that the EA performance follows similar trends with decreasing dislocation density as the essential parameters of the photoluminescence spectra (peak position, width and intensity) together with the photoluminescence lifetimes. While keeping the growth window widths constant, compared to photoluminescence behavior, however, EA surprisingly exhibits the largest performance variation, making EA the most sensitive to the mask stripe widths. (C) 2013 Optical Society of America

The new International Financial Reporting Standard (IFRS) 16 issued by the International Accounting Standards Board will significantly change accounting for leases. The most important issue is that operating leases beyond one year will be capitalized, which means Off-TheBalance Sheet (OBS) financing via operating lease is effectively eliminated. “IFRS 16: Leases” will fundamentally change the way that leases are accounted for and reported in financial statements. This paper tries to illustrate the impact of IFRS 16 on financial statements and financial ratios. The study is an ex ante research, simulating a predicted outcome of the new lease standard, which will be in effect after 1 January 2019. For this purpose, this research is applied to the Turkish retailing companies whose shares are publicly traded in the Istanbul Stock Exchange. The study uses the constructive capitalization method for these companies. The results indicate that new standard will have a statistically significant effect on some of the financial ratios tested (debt/asset, debt/equity, return on assets (ROA) and return on equity (ROE)) for 2010 – 2013.

We report on the electric field dependent carrier dynamics and optical absorption in nonpolar a-plane GaN-based quantum heterostructures grown on r-plane sapphire, which are surprisingly observed to be opposite to those polar ones of the same materials system and similar structure grown on c-plane. Confirmed by their time-resolved photoluminescence measurements and numerical analyses, we show that carrier lifetimes increase with increasing external electric field in nonpolar InGaN/GaN heterostructure epitaxy, whereas exactly the opposite occurs for the polar epitaxy. Moreover, we observe blue-shifting absorption spectra with increasing external electric field as a result of reversed quantum confined Stark effect in these polar structures, while we observe red-shifting absorption spectra with increasing external electric field because of standard quantum confined Stark effect in the nonpolar structures. We explain these opposite behaviors of external electric field dependence with the changing overlap of electron and hole wavefunctions in the context of Fermi's golden rule. (C) 2011 Optical Society of America

Semiconductor nanocrystal quantum dots are utilized in numerous applications in nano- and biotechnology. In device applications, where several different material components are involved, quantum dots typically need to be assembled at explicit locations for enhanced functionality. Conventional approaches cannot meet these requirements where assembly of nanocrystals is usually material-nonspecific, thereby limiting the control of their spatial distribution. Here we demonstrate directed self-assembly of quantum dot emitters at material-specific locations in a color-conversion LED containing several material components including a metal, a dielectric, and a semiconductor. We achieve a spatially selective immobilization of quantum dot emitters by using the unique material selectivity characteristics provided by the engineered solid-binding peptides as smart linkers. Peptide-decorated quantum dots exhibited several orders of magnitude higher photoluminescence compared to the control groups, thus, potentially opening up novel ways to advance these photonic platforms in applications ranging from chemical to biodetection. © 2011 American Chemical Society.

Conference name: Proceedings of SPIE, Quantum Sensing and Nanophotonic Devices VIII Date of Conference: 23–27 January 2011 We investigated the surface plasmon coupling behavior in InGaN/GaN multiple quantum wells at 460 nm by employing Ag nanostructures on the top of a roughened p-type GaN. After the growth of a blue light emitting diode structure, the p-GaN layer was roughened by inductive coupled plasma etching and the Ag nanostructures were formed on it. This structure showed a drastic enhancement in photoluminescence and electroluminescence intensity and the degree of enhancement was found to depend on the morphology of Ag nanostructures. From the time-resolved photoluminescence measurement a faster decay rate for the Ag-coated structure was observed. The calculated Purcell enhancement factor indicated that the improved luminescence intensity was attributed to the energy transfer from electron-hole pair recombination in the quantum well to electron vibrations of surface plasmon at the Ag-coated surface of the roughened p-GaN. © 2011 SPIE.

Date of Conference: 14-16 Dec. 2010 We present a study of quantum confined electroabsorption and carrier dynamics in polar c-plane and nonpolar a-plane InGaN/GaN quantum heterostructures. We demonstrate red-shifting absorption edge, due to quantum confined Stark effect, in nonpolar InGaN/GaN quantum structures in response to increased electric field, while we show the opposite effect with blue-shifting absorption spectra in polar quantum structures. Moreover, confirmed by time-resolved photoluminescence measurements, we prove that carrier lifetimes increase with increasing electric field for nonpolar structures, whereas the opposite occurs for polar ones.

Cataloged from PDF version of article. Electric field dependent photoluminescence decay kinetics and its radiative component are studied in polar InGaN/GaN quantum heterostructures at low fields. Under externally applied electric field lower than polarization fields, spectrally and time resolved photoluminescence measurements are taken to retrieve internal quantum efficiencies and carrier lifetimes as a function of the applied field. Subsequently, relative behavior of radiative recombination lifetimes is obtained in response to the applied field. In these characterizations of polar InGaN/GaN structures, we observe that both the carrier lifetime and the radiative recombination lifetime decrease with increasing external electric field, with the radiative component exhibiting weaker field dependence.

We present white light generating nonradiative Forster resonance energy transfer at a rate of (2ns)−1 directly from epitaxial InGaN/GaN quantum wells to CdSe/ZnS heteronanocrystals in their close proximity at chromaticity-coordinates (x,y)=(0.42,0.39) and correlated-color–temperature CCT=3135K.