Oranlar Aracılığı İle Finansal Durumunuzu Nasıl Çözümlersiniz? “Küçük İşletmeler İçin Bir Rehber”

Özellikle ülkemizde, Küçük ve Orta Boy İşletmeler’in (KOBİ) imalat sanayinin %98’ini oluşturduğu göz önüne alındığında, işlerini geliştirerek büyümeyi arzulayan fakat güçsüz sermaye yapısına sahip Küçük İşletmeler için, en önemli finansal kaynaklardan biri olması gereken ticari banka kredilerinden, söz konusu oranın %20’sinden çok daha azının yararlanabildiği tahmin edilmektedir. Bunun bir çok nedeni olmakla birlikte, temel neden olarak, bu çalışmanın da konusunu oluşturan “ özellikle bankaların kredi değerleme yapısını tam anlamıyla kavrayamayarak bilinçsiz davranan küçük işletmelerin firma içinde sağlıklı bir muhasebe sistemi kuramaması, bunun sonucunda da bankaların yaptığı analiz neticesinde, muteber kredi müşterisi olarak görülmemelerinden kaynaklanmaktadır.” Bu ise, reel sektörün temelini oluşturan küçük işletmeleri başta çek ve senet kırdırma ve tefeciler olmak üzere informel kredi kaynaklarına yönlendirmektedir. Bir işletmenin finansal yapısı, karlılığı ve kullandığı fonların kaynakları hakkında bilgi veren iki temel finansal tablodan söz edebiliriz. Bunlar; “Bilanço ve Gelir Tablolarıdır.” Bu bakımdan, özellikle küçük işletmelere söz konusu finansal tabloları kullanarak rasyolar vasıtasıyla kendi finansal analizlerini nasıl yapabileceklerini ve ticari bankaların kredi taleplerini değerlendirme sürecinde genel olarak hangi oranlarla ilgilendiğini gösterebilmek, bu çalışmanın temel amacını oluşturmaktadır. Bu ise, aynı zamanda söz konusu işletmelerin rasyoları bir yönetim aracı olarak kullanmalarına da vesile olacaktır

Microparticles from patients with metabolic syndrome induce vascular hypo-reactivity via Fas/Fas-ligand pathway in mice

Peer reviewedPublisher PD

Computational analysis of fibre reinforced polymer-confined masonry columns

13th International Conference on Civil, Structural and Environmental Engineering Computing, CC 2011 -- 6 September 2011 through 9 September 2011 -- Chania, Crete -- 89029A steady growth in the application of fiber reinforced polymers (FRP) for strengthening of masonry structures against earthquake hazard and static overloading is therefore beneficial for the maintenance of the architectural cultural heritage. The aim of this paper is to present a practical modeling approach for the nonlinear finite element analysis (NLFEA) of FRP-confined masonry columns under concentric loading. A computational study using the finite element program LUSAS on the fracture behavior of concrete elements confined with CFRP jackets has been conducted by the application of Drucker-Prager criterion to the FRP-confined masonry columns tested by Krevaikas and Triatafillou (2005). Modeling aspects and detailed analysis results for square masonry columns are presented and discussed with a view toward assessing the capabilities of the structural modeling. © Civil-Comp Press, 2011

A MSFD complementary approach for the assessment of pressures, knowledge and data gaps in Southern European Seas : the PERSEUS experience

PERSEUS project aims to identify the most relevant pressures exerted on the ecosystems of the Southern European Seas (SES), highlighting knowledge and data gaps that endanger the achievement of SES Good Environmental Status (GES) as mandated by the Marine Strategy Framework Directive (MSFD). A complementary approach has been adopted, by a meta-analysis of existing literature on pressure/impact/knowledge gaps summarized in tables related to the MSFD descriptors, discriminating open waters from coastal areas. A comparative assessment of the Initial Assessments (IAs) for five SES countries has been also independently performed. The comparison between meta-analysis results and IAs shows similarities for coastal areas only. Major knowledge gaps have been detected for the biodiversity, marine food web, marine litter and underwater noise descriptors. The meta-analysis also allowed the identification of additional research themes targeting research topics that are requested to the achievement of GES. 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license.peer-reviewe

Co-movements of REIT indices with structural changes before and during the subprime mortgage crisis: evidence from Euro-Med markets

This paper examines the long-run relationships between the REIT indices of the UK, Turkey and Israel in the Euro-Med zone with that of MSCI US REIT Index by using weekly data over the period 2003Q3 through 2009Q3, which includes the latest US subprime mortgage crisis and its effects on global stock markets. Although our EG test results do not indicate a long-run relationship, after taking account of the structural changes by applying the GH test, we find a long-run interaction between the REIT indices of UK and Israel with that of the US. However, our results indicate the lack of co-movement between REIT index of Turkey with the US. In addition, our dynamic OLS test results indicate a perfect relationship between the UK and the US indices. Our findings show that international investors who make long-term investments can only gain from diversifying into the real estate market of Turkey among the involved markets in the Euro-Med zone

Cisplatin ototoxicity in children: risk factors and its relationship with polymorphisms of DNA repair genes ERCC1, ERCC2, and XRCC1

Purpose: We aimed to investigate the cisplatin-related hearing toxicity and its possible relationship with polymorphic variants in DNA repair genes, ERCC1, ERCC2, and XRCC1. Methods: Fifty patients treated with cisplatin in the past were included in the study. There were 29 females and 21 males; mean age 13.4 ± 6.0 years). The polymorphism in DNA repair genes was studied using primer and probes in Light Cycler device after DNA isolation was carried out with PCR technique. The polymorphisms and clinical risk factors were evaluated using Chi square test and logistic regression modelling. Results: The patients had hearing loss in 44%. For ERCC1 gene, the patients with hearing loss had 50% of GG (wild type), 40.9% of AG and 9.1% of AA genotypes, while the patients without hearing loss had 28.6% of GG, 53.5% of AG, and 17.9% of AA genotypes. For ERCC2 gene, the patients with hearing loss had 18.2% of GG (wild type), 40.9% of TG, and 40.9% of TT genotypes, while the patients without hearing loss had 10.7% of GG 39.3% of TG, and 50% of TT genotypes. For XRCC1 gene, the patients with hearing loss had 18.2% of CC (wild type), 59.1% of CT, and 22.7% of TT genotypes, while the patients without hearing loss had 35.7% of CC, 50% of CT, and 14.3% of TT genotypes. There was no statistically significant association among the groups (p = 0.24). Conclusion: We did not find a relationship between DNA repair gene polymorphisms and hearing toxicity of cisplatin. © 2019, Springer-Verlag GmbH Germany, part of Springer Nature

Uptake of genetic testing by the children of Lynch syndrome variant carriers across three generations

Many Lynch syndrome (LS) carriers remain unidentified, thus missing early cancer detection and prevention opportunities. Tested probands should inform their relatives about cancer risk and options for genetic counselling and predictive gene testing, but many fail to undergo testing. To assess predictive testing uptake and demographic factors influencing this decision in LS families, a cross-sectional registry-based cohort study utilizing the Finnish Lynch syndrome registry was undertaken. Tested LS variant probands (1184) had 2068 children divided among three generations: 660 parents and 1324 children (first), 445 and 667 (second), and 79 and 77 (third). Of children aged 418 years, 801 (67.4%), 146 (43.2%), and 5 (23.8%), respectively, were genetically tested. Together, 539 first-generation LS variant carriers had 2068 children and grandchildren (3.84 per carrier). Of the 1548 (2.87 per carrier) eligible children, 952 (61.5%) were tested (1.77 per carrier). In multivariate models, age (OR 1.08 per year; 95% CI 1.06-1.10), family gene (OR 2.83; 1.75-4.57 for MLH1 and 2.59; 1.47-4.56 for MSH2 compared with MSH6), one or more tested siblings (OR 6.60; 4.82-9.03), no siblings (OR 4.63; 2.64-8.10), and parent under endoscopic surveillance (OR 5.22; 2.41-11.31) were independent predictors of having genetic testing. Examples of parental adherence to regular surveillance and genetically tested siblings strongly influenced children at 50% risk of LS to undergo predictive gene testing. High numbers of untested, adult at-risk individuals exist even among well-established cohorts of known LS families with good adherence to endoscopic surveillance.Peer reviewe

Parametric study of a high amplitude electromagnetic pulse driven by an intense laser

An investigation of the electromagnetic (EM) pulse produced by high intensity laser-solid interactions has been carried out by employing the proton probing technique. Laser parameters including energy, pulse duration, and intensity were varied to investigate the influence on the EM pulse amplitude. The data reveal that the amplitude of the EM pulse depends on the incident laser energy and the pulse duration. The optimum pulse length for a given laser energy is found to be close to 100 fs. The net charge associated with the traveling EM pulse has been found to be dependent on the laser intensity, in a good agreement with a semiempirical model. The understanding of the EM pulse is important for the postacceleration of laser driven proton beams