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Öğe KİLİT DENETİM KONULARI VE COSO İLKELERİ: SEKTÖREL KARŞILAŞTIRMA(2022) Gençoğlu, Ümit Gücenme; Tez, BernaKilit denetim konuları ile işletmelerin iç kontrol yapıları arasında kuvvetli bir ilişki olduğu düşünülmektedir. Çalışmada amaç, bu ilişkinin sektörel olarak farklılık gösterip göstermediğini ortaya koymaktır. Bunun için; kilit denetim konularının ve bu konulara etki eden muhtemel iç kontrol eksikliklerinin sektörel karşılaştırmasını yapmak ve ilgili eksikliklerin ortaya çıkmasında işletmeler tarafından etkin uygulanmadığı düşünülen COSO ilkelerini tespit etmek alt amaçlar olarak belirlenmiştir. Araştırma kapsamında; enerji, gıda, otomotiv, inşaat ve turizm sektörleri olmak üzere Borsa İstanbul A.Ş’de işlem gören 45 işletmenin 2017, 2018, 2019 yılı bağımsız denetim raporları, nitel veri analizi yöntemlerinden içerik analizi kullanılarak incelenmiştir. Sonuç olarak, işletmelerin iç kontrol sistemleri ile kilit denetim konuları arasında kuvvetli bir ilişki olduğu ve sektörlerin yapısal özelliklerine bağlı olarak farklılıklar arz ettiği tespit edilmiştir. Bunun yanı sıra; yanlış/eksik/hatalı veri kullanımı, yetkin olmayan personel, sistematik süreç kontrolü ve değerlendirmesinin yapılmaması olarak ifade edilen iç kontrol eksikliklerinin sektörler genelinde ortak olduğu belirlenmiştir. Suiistimal risklerinin değerlendirilmesi ile ilgili COSO ilkesinin ise, işletmeler tarafından etkin uygulanamayan en önemli ilke olduğu yargısına varılmıştır.Öğe An Investigation of the Correlation of Antibacterial Activity of Thyme (Thymus vulgaris L.) with its Nutrient Elements(2022) Adiloğlu, Sevinç; Gürgan, MuazzezThe present study aimed to examine the correlation of plant nutrient elements with the antibacterial activity of methanol extract of Thymus vulgaris L. grown on soil from the experimental field without application of fertilizers or pesticides on two Gram-positive and two Gram-negative bacteria. The extract of thyme was obtained by maceration of aerial parts of the plant using methanol as the solvent. The contents of macro (P, K, Ca, and Mg) and micro (Fe, Cu, Zn, Mn, and B) nutrients were detected by ICP-OES. The results showed that the macro nutrients were compatible with herbaceous perennial plants, while Fe, Mn and B micro nutrients were high. The methanol extract was significantly effective on inhibiting P. aeruginosa, S. aureus and E. faecalis, while did not inhibit E. coli. The correlation of K and Mg was significantly positive with the growth inhibition of P. aeruginosa suggesting that higher K and Mg contents of the plant would result in higher antibacterial activity against P. aeruginosa, most probably up to a point. On the other hand, significant positive correlation of B was found with the inhibition of both Gram-positive bacteria. In addition, the positive correlation of Ca with the growth inhibition of S. aureus was highly significant. The importance of nutrient contents in medicinal aromatic plants such as thyme was shown with this study. The results therefore imply the conscious and sustainable agriculture of medicinal aromatic plants is crucial for the antibacterial activity of thyme.Öğe BRASSICA NAPUS: PHYTOREMEDIATION(Nova Science Publishers, Inc., 2020) Adiloğlu, Sevinç; Gürgan, MuazzezThe importance of healthy nutrition and obtaining the highest yield from unit area is increasing in order to feed the increasing world’s population. Besides the loss of agricultural lands due to misuse, pollution is another threatening factor for agriculture. Agricultural lands are being polluted by many ways such as excessive fertilization and agricultural spraying, industrial activities and vehicles, especially for areas next to highways. Cleaning the contaminated soil is an important issue besides obtaining the highest yield from unit are these days. For this purpose, phytoremediation was developed which is an economical and easy to apply method. Hyper accumulator plants form the basis for the application of this method. Plants belonging to Brassicaea family are frequently used as hyper accumulator and Brassica napus is one the most often employed species. It is especially used for remediation of heavy metal contamination. Among the heavy metals cobalt, lead, chromium and nickel are the leading contaminants. Chelates are another parameter affecting uptake of these metals by Brassica napus. Foremost among them are EDTA, EDDHA, DTPA, HEDTA and amino acids. Organic matters act as chelates and help the hyper accumulator Brassica napus to uptake contaminants in its body when this plant is cultivated especially in soils rich in organic matter. On the other hand highway sides, areas close to industrial zones, excess and unconscious fertilization cause accumulation of heavy metals. In this review, role of Brassica napus in heavy metal phytoremediation and its relation with contaminants were evaluated. © 2020 by Nova Science Publishers, Inc.Öğe BRASSICA NAPUS: BIOREMEDIATION(Nova Science Publishers, Inc., 2020) Gürgan, Muazzez; Adiloğlu, SevinçContaminated environments such as soils possess a primary problem for healthy agriculture. The soils should be decontaminated by biological means in order to be used for long term sustainable agriculture. One of the promising ways to decontaminate the soil is the bioremediation process in which plants, microorganisms or enzymes are employed to convert the contaminants into a less toxic form in soil. Besides being cost effective, the use of microorganisms and plants is an environmentally safe method. The genus Brassica is well distributed all over the world, consumed frequently due to its health benefits such as high vitamin and antioxidant enzyme contents. The plants belonging to Brassica genus are recently subject to research by their ability to ameliorate contaminants from soil. Microorganisms play a crucial role in the withdrawal of contaminants to the body of the plants. The organic content of the soils are critical in sustainable agriculture of Brassica napus, however organic contents of the soils decrease by conventional agricultural practices in recent years which, together with the increase in soil contaminants, negatively affect the cultivation of this plant. Alternative methods to ameliorate the inorganic and organic contaminants have been shown to increase yield and minimize the negative effects of those contaminants. Biofertilization, basically with microorganisms, both increase the yield in Brassica napus cultivation and intoxicate the contaminants in soils. In this chapter the use of Brassica napus and microorganisms in bioremediation of contaminated soils are reviewed. © 2020 by Nova Science Publishers, Inc.Öğe UFRS 16 KİRALAMALAR STANDARDININ İŞLETMELERİN FİNANSAL TABLOLARI VE TEMEL FİNANSAL ORANLARINA ETKİSİ: BİST’TE BİR ARAŞTIRMA(2022) Ergün, İlknur; Türel, AslıUFRS 16 ile faaliyet kiralaması ve finansal kiralama ayrımı ortadan kalkmakta, kolaylaştırıcı hükümlerdışında tüm faaliyet kiralamaları aktifleştirilerek finansal durum tablosuna alınmaktadır. Bununsonucunda işletmelerin finansal tabloları ve temel finansal oranlarında değişiklikler meydana gelmektedir.IASB tarafından 2016 yılında yayınlanan UFRS 16 Kiralamalar Standardı, 1 Ocak 2019 tarihindenitibaren uygulanmaya başlamıştır ve aynı tarihte ülkemizde de yürürlüğe girmiştir. Bu çalışmanınamacı, BİST’ e kayıtlı ve geçiş hükümleri uyarınca ilk uygulama sonuçlarını UFRS 16’nın etkilediğikalemler ve finansal tablolarını karşılaştırmalı olarak sunan işletmelerin finansal tablo ve dipnotlarınıinceleyerek; yeni standardın, işletmelerin finansal tablolarında ve temel finansal oranlarında meydanagetirdiği değişimi tespit etmektir. BİST’te işlem gören işletmelerin 2019 yılı finansal raporlarının incelenmesisonucunda 44 tanesinin karşılaştırmalı finansal tablolarını sundukları tespit edilmiştir. YapılanBağımlı Örneklem T-Testi ve Wilcoxon İşaretli Sıralar Testi sonucunda analize konu edilen şirketlerin,VÖK (Vergi Öncesi Kâr), FVÖK (EBIT-Faiz ve Vergi Öncesi Kâr)’leri ve kaldıraç oranları ile kârlılıkoranları üzerinde önemli değişimler meydana geldiği tespit edilmiştir.Öğe İşletme ve Muhasebe Eğitimi Müfredatı Yeterince Sürdürülebilir mi? Türkiye ve Diğer Ülke Üniversitelerinin Müfredatlarının Doküman Analizi ile Karşılaştırılması(2022) Ergün, İlknur; Kaldırım, Zeliha; Özcan, İremGeleneksel muhasebe yapısı kurumsal sürdürülebilirlik konusunda işletme paydaşlarının beklentilerine yeterince cevap verememektedir. Bu sebeple sürdürülebilirliği de göz önüne alan sürdürülebilirlik muhasebesi, çevre muhasebesi, entegre raporlama gibi yeni muhasebe yaklaşımları ortaya çıkmıştır. Dolayısıyla sürdürülebilirlik kavramının muhasebeye entegrasyonu ile muhasebe eğitiminden beklentiler de değişmiştir. Buradan hareketle çalışmada, üniversite derecelendirme kuruluşları arasında yer alan Times Yükseköğretim Kuruluşu’nun 2021 yılı için belirlediği eğitim-öğretim kategorisi, Muhasebe ve Finansman alanı dünya sıralamasında yer alan ilk 25 üniversite ile bu sıralamada yer alan Türk üniversitelerinin ilk 25’i tespit edilmiş ve müfredatlarındaki sürdürülebilirlik ve türevleri ile ilgili derslerin varlığı doküman analizi yöntemiyle incelenmiştir. Araştırmada üniversitelerin İşletme, Yönetim, Muhasebe ve Finansman bölümlerinin lisans, yüksek lisans ve doktora müfredatları analiz edilmiş, ardından Türkiye ve diğer ülke üniversiteleri karşılaştırılmıştır. Elde edilen verilere göre, sürdürülebilirlik konusunda işletme, yönetim ve muhasebe alanında eğitim veren yabancı üniversitelerin ders müfredatlarında eksiklikler olduğu, Türk üniversitelerinde ise bu eksikliğin çok daha dikkat çekici olduğu düşünülmektedir.Öğe REMEDIATION OF BORON TOXICITY USING BACTERIA(Nova Science Publishers, Inc., 2021) Gürgan, Muazzez; Adiloğlu, SevinçBoron is a very important mine for the world and an absolutely required plant nutrient especially for sustainable soil fertility. Turkey is the leading country in terms of boron reserve. It can reach to toxic levels due to mining activities, municipal wastes and agricultural activities. This may lead to severe productivity decrease in agriculture and may harm human health via food chain. Boron is the 51st most widespread element of the earth crust but is not found in a free from but always as a compound. However, it can easily enter the soil solution and therefore can enter plant body easily as an available form. Boron can become toxic to organisms. It can contaminate soil and wastewaters. The contamination of boron can be remediated using boron tolerant and boron accumulating bacteria belonging to Bacillus, Halomonas, Pseudomonas, Enterococcus and Acinetobacter genera. Bacteria especially belonging to Bacillus genus have been isolated from boron contaminated sites and suggested to be used for bioremediation of such areas. This study reviews the bioremediation of boron contaminated sites by bacteria related with the accumulation of boron. © 2021 by Nova Science Publishers, Inc. All rights reserved.Öğe Phytoremediation of metal: Lithium(Elsevier, 2022) Adiloğlu, Sevinç; Çifçi, Deniz İzlen; Meriç, SüreyyaPhytoremediation is a cost-effective and applicable new technology that uses plants to achieve remediation of various contaminants from agricultural areas and healthy agricultural production. Rare earth elements have gained a commercial meaning with developing technology and new technological areas, mainly solar cells. However, contamination of TCEs in the environment is continuously increasing as risk analyses have shown that they can have harmful biological effect on living organisms. In this work, the usability of phytoremediation technology in lithium metal removal was investigated. The accumulation of lithium metal in the plant (Cress (Lepidium sativum L.)) has been shown with the comparison of different lithium doses. The experiment was conducted according to the randomized complete blocks design with three replicates. The lithium doses used in the trials were 0.5, 1, 2, 4, and 8 mg kg-1. At the end of 45 days of vegetative growth period of the plants in the pots, they were harvested and sequential analyses were conducted. Later, Li metal contents in the dried plant samples were determined using inductively coupled plasma optical emission spectrometry (ICP-OES). The soil used in the experiment were sieved with 2 mm mesh and submitted to analyses for pH (1/2.5 soil/water mixture according to Jackson’s method), CaCO3 (Scheibler calcimeter), electrical conductivity (EC, 1/2.5 soil/water), organic matter content (Walkey-Black method). The texture of the soil was determined according to Bouyoucos Hydrometer method. According to the results, lithium was accumulated in the plant especially at higher concentrations. There was not a significant difference between 0.5 and 1 mg kg-1 doses. The effect of increasing concentrations of lithium was found to be significant at 1% at the doses studied. As the negative effects of Li toxicity on plants are not clear yet due to the limited information on the motility of Li from the soil to the plants, the results of this study are expected to increase the experimental findings in this field. However, the economical aspect of phytoremediation compared to other remediation techniques seems to be a green solution to effectively remove lithium from soil. © 2022 Elsevier Inc. All rights reserved.Öğe BORON IN SUSTAINABLE SOIL FERTILITY(Nova Science Publishers, Inc., 2021) Adiloğlu, Aydın; Adiloğlu, SevinçBoron is an essential nutrient element for plants. The amount of available boron in the soil should be at a level that can meet the nutritional needs of the plants. Otherwise, boron deficiency symptoms begin to appear in plants. Many abiotic and biotic factors affect the amount of available boron in the soil. Soil reaction (pH) below neutral, increase in soil organic matter, increase in soil parent material in arid and semi-arid regions, smectite clay mineral type, thinning of soil texture, increase in moisture content in soil positively affect the amount of available boron. On the other hand, hydrous iron-aluminum oxides in the soil, salinity increase, liming, and calcium and magnesium increase in the soil reduce the available of boron. Boron is involved in many plant metabolisms such as cell division, carbohydrate metabolism, protein synthesis, oxidative stress, and RNA synthesis in plants. Among plants, plants such as sugar beet, sunflower, grapes, walnuts, peaches and apples are susceptible to boron deficiency, while plants such as barley, wheat, peas, peppers and beans are more resistant. © 2021 by Nova Science Publishers, Inc. All rights reserved.Öğe Imidazolidin-1-oles, N-2-aminoethyl nitrones and 1,2,5-oxadiazinanes. A novel ring-chain tautomerism(Pergamon-Elsevier Science Ltd, 2007) Coşkun, Necdet; Asutay, OktayImidazolin-3-oxides I were reduced with NaBH4 in THF at reflux to give the corresponding 2,3,5-triarylimidazolidin-l-oles 2, which are proved to be in a ring-chain-ring tautomeric equilibrium with N-2-aminoethyl nitrones 3 and 3,5,6-triphenyl-1,2,5-oxadiazinanes 4. The ratios of the ring and chain form are determined by the substituent at the reaction centre and can be described by the equation logK(x) = p sigma(+) + logK(x=H). These are the first examples of a novel three-component ring-chain-ring tautomeric equilibrium characterized by a Hammett-type equation. The stability of the ring form was favoured by electron-withdrawing substituents. Treatment of the equilibrium mixture of 2, 3 and 4 with phenylisocyanate in refluxing toluene gives selectively the corresponding O-carbamoylated imidazolidines 5; cis-5 was shown to isomerize to trans-5 on heating. (C) 2007 Elsevier Ltd. All rights reserved.Öğe Selective reduction of 1,4-diarylimidazoline-3-oxides to imidazolidin-1-ols and hydroxylamine derivatives(Springer Wien, 2010) Asutay, Oktay; Coşkun, NecdetC-2-unsubstituted imidazoline-3-oxides were reduced with NaBH4 in THF to give the corresponding trans-3,5-diarylimidazolidin-1-ols, while under the same conditions C-2-substituted derivatives gave the corresponding ring-chain-ring tautomers. Treatment of the crude reaction mixture from the reduction of C-2-unsubstituted imidazoline-3-oxides with a MeOH-H2O mixture provided reductive C-N bond cleavage to give hydroxylamines, while under the same conditions ring-chain-ring tautomers remained unchanged.Öğe The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture(Springer Nature, 2021) Sarısoy, Ö.Although the independent audit environment has changed from time to time, it has increased its importance in the capitalist economic system day by day. The patronage of the audit activity, which occasionally had significant criticism, was carried out by professional organizations with a recent self-regulation approach. At the beginning of the current century, the scandals that took place led to partial abandoning of self-regulation and led to the establishment of autonomous public oversight institutions authorized to oversee independent auditing. Public oversight institutions, which have been implemented in many countries, have followed different trends among countries. In this research, the various characteristics of the public oversight institutions of some selected countries were examined. Moreover, the similarities and differences between the countries were discussed in terms of subcultural dimensions. As a result of the descriptive research carried out, it is observed that public oversight institutions have been implemented in Anglo-Saxon culture before other countries. More similar approaches were seen in Anglo-Saxon and Northern European countries. In European countries with Mediterranean culture and Asian countries, the more different positions are observed. © 2021, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.Öğe Theories of Organizational Communication(Istanbul Kultur Univ, 2018) Ertekin, İrfan; Ilgın, Hicran Özlem; Ataman Yengin, DidemIn this study, theories of organizational communication are examined in detail. In the present study, it is intended to introduce what kind of a correlation exists among theories of organizational communication. While conducting the study, it is detailed by considering how organizational communication theorists approach to organizational communication perception. In the study, organizational communicationconcept is introduced by comparing the relevant theories. The study has a qualitative style and Comparison Method has been made use of. It was concluded that when approached in terms of all theories, organizational communication is an activity of human relations; and if organizations continue their activities with this perspective in order to increase efficiency in target groups both inside and outside the organizations, they can be successful.Öğe Tekirdağ yöresindeki toprakların bazı fiziksel ve kimyasal özellikleri ile mineralizasyon kapasiteleri arasındaki ilişkiler(2009) Bellitürk, Korkmaz; Danışman, Fatma; Sözübek, BaharBu çalışma, Tekirdağ yöresinden alınan 20 adet toprak örneğindeki organik formda bulunan azotun mineralizasyonunu ve bu toprakların bazı fiziksel ve kimyasal özellikleri ile olan ilişkilerini belirleyebilmek amacıyla laboratuarda yapılmıştır. Bu amaçla topraklar 28 günlük inkübasyona tabi tutulmuş ve inkübasyonun 1.,7., 14. ve 28. günlerinde alınan toprak örneklerindeki ($NH _4^ + +NO_3^ -+NO _2^ -$)-N içerikleri tespit edilmiştir. Araştırmada kullanılan toprak örneklerinin ortalama organik madde miktarı % 1,44, ortalama mineralizasyon kapasitesi ise 5,92 ppm olarak tespit edilmiştir. Organik madde içeriği bakımından toprak örneklerinin % 85’inin yetersiz olduğu bulunmuştur. Topraklardaki ortalama inorganik azot miktarları ($NH _4^ + +NO_3^ -+NO _2^ -$)-N inkübasyonun 1. gününde 10,70 ppm, 7. gününde 17,77 ppm, 14. gününde 16,16 ppm ve 28. gününde ise 9,64 ppm olarak belirlenmiştir. Toprak örneklerinin kireç miktarları ile mineralizasyon kapasiteleri arasında r= 0,321 düzeyinde pozitif ilişki belirlenmiş ve bu değer istatistiki olarak önemli bulunmuştur (P<0,05). Toprak örneklerinin organik madde miktarları ile mineralizasyon kapasiteleri arasında r= -0,327 düzeyinde negatif ilişki belirlenmiş ve bu değer istatistiki olarak önemli bulunmuştur (P<0,05). Toprakların pH değerleri, Ca, Mg, K, kil, silt ve kum içerikleri ile mineralizasyon kapasiteleri arasında ise önemli ilişkiler bulunamamıştır.Öğe Reactions of Methyl Acetylenecarboxylate with Heterocyclic Enamines: [2+2] Cycloadditions in Polar and Non-Polar Solvents(Asian Journal Of Chemistry, 2014) Uludağ, Nesimi; Asutay, Oktay; Yakup, MedetIn this study, enamines of cyclic ketones reacting with methyl acetylenecarboxylate to produce intermadiate cyclobutene adducts have been isolated. Reactions of methyl acetylenecarboxylate with enamines derived from cyclobutene adducts and ring expansion products were described.Öğe Selective oxidative deoximation with anhydrous Ce(IV) sulfate(Pergamon-Elsevier Science Ltd, 2015) Asutay, Oktay; Hamarat, Nilufer; Uludağ, Nesimi; Coşkun, NecdetAnhydrous Ce(SO4)(2) in chloroform selectively converts oximes into the parent carbonyl compounds in good yields. Hammett correlations helped to indicate a plausible mechanism for the above reaction. The formation of 1-(dinitromethyl)benzene was assumed to be a product of isonitroso hydrogen reaction with arylaldoximes. (C) 2015 Elsevier Ltd. All rights reserved.Öğe Facile synthesis of the azocino[4,3-b]indole framework of strychnopivotine and other Strychnos alkaloids(Springer, 2016) Uludağ, Nesimi; Yılmaz, Recep; Asutay, Oktay; Çolak, NakiA new synthetic route to the 1,5-methanoazocino[4,3-b]indole is described. The aim of the present study is to provide a tetracyclic skeleton for the synthesis of pentacyclic Strychnos alkaloids (tubifolidine and strychnopivotine). Starting from a carbazole derivative, the ring closure was achieved by an intramolecular aldol reaction. The final product was obtained in 45% in the overall yield over 7 steps.Öğe Cycloaddition of Enamines with 1,4-Dimethoxy-2-butyne and 2-Butyne-1,4-diol Mediated by Titanium Tetrachloride(Taylor & Francis Inc, 2018) Uludağ, Nesimi; Yarapsanlı, Yeşim; Asutay, Oktay; Gümüş, Mustafa Kemal[No Abstract Available]Öğe New Route to 20-Deethyldasycarpidone by Ring-Closure with DDQ(Taylor & Francis Inc, 2014) Uludağ, Nesimi; Sanda, Mustafa; Asutay, Oktay; Coşkun, Necdet[No Abstract Available]Öğe Effect of Zinc Application on Cadmium Uptake of Maize Grown in Alkaline Soil(Taylor & Francis Inc, 2015) Sözübek, Bahar; Bellitürk, Korkmaz; Sağlam, Mehmet TurgutThe aim of this research is to investigate the effect of zinc (Zn) application on cadmium (Cd) uptake of maize (Zea mays L.) grown in alkaline soil. Four doses of cadmium (Cd; 0, 2.5, 5, and 10ppm) in the form of cadmium chloride and four doses of Zn (0, 10, 20, and 40ppm) in the form of zinc sulfate were applied to the soils. Plants were harvested at the 45th day of their developments. The Cd amounts in shoots and roots were analyzed separately. Significant differences between Cd amounts in shoots and roots are obtained with the application of different Zn doses (P<0.01). In all Cd levels, Zn application increases Cd in both shoots and roots relative to Cd contents of plants grown in the pots that not applied Zn. It is also found that Cd content of the roots is greater than that of shoots.
