199 research outputs found

    A Brief History of Web Crawlers

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    Web crawlers visit internet applications, collect data, and learn about new web pages from visited pages. Web crawlers have a long and interesting history. Early web crawlers collected statistics about the web. In addition to collecting statistics about the web and indexing the applications for search engines, modern crawlers can be used to perform accessibility and vulnerability checks on the application. Quick expansion of the web, and the complexity added to web applications have made the process of crawling a very challenging one. Throughout the history of web crawling many researchers and industrial groups addressed different issues and challenges that web crawlers face. Different solutions have been proposed to reduce the time and cost of crawling. Performing an exhaustive crawl is a challenging question. Additionally capturing the model of a modern web application and extracting data from it automatically is another open question. What follows is a brief history of different technique and algorithms used from the early days of crawling up to the recent days. We introduce criteria to evaluate the relative performance of web crawlers. Based on these criteria we plot the evolution of web crawlers and compare their performanc

    A MULTI-OBJECTIVE MODEL FOR TIME–COST–QUALITY–RISK TRADE-OFF PROBLEMS IN PROJECT MANAGEMENT

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    This study presents a weighted four-dimensional time-cost-quality-risk trade-off problem to assist decision-makers in planning the best possible use of resources. The proposed model aims to minimize time and cost while maximizing quality and safety and to ensure that the project is completed as required. The critical path method was used to calculate the completion time, the analytical hierarchy process method was used to determine the weights of the quality parameters, and the 3T risk assessment method was used to calculate the risk values. The algorithm was coded in GAMS and optimized using CPLEX. A construction project with a deadline of 310 days, a budget of 5,250,000 ₺, 88% quality and a safety index (SI) of 77% was selected to analyze the accuracy of the model. The model achieved a solution with a completion time of 310 days, costs amounting to 5,247,775 ₺, 88.036% quality, and 77.338% SI

    Effect of different protein levels on, testicular parameters and semen quality in Kivircik ram lambs during pubertal development

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    The aim of this study was to determine the effects of different protein levels on, testicular parameters and semen quality in Kivircik ram lambs during pubertal development. Two experimental groups were formed. Following weaning, crude protein (CP) were 12% CP in group I (low protein diet) and 18% CP in group II (high protein diet). Measurements of live weight and testicular characteristics were performed in 20 days intervals starting from 115 days up to 195 days of age. There was an increase in semen volume, spermatozoa concentration and the percentage of progressively motile sperm in both groups between 135 and 195 days of age. Group I had significantly higher semen volume on day 175 (P<0.05). Furthermore, spermatozoa concentration were higher in group I than those in group II on days 155 and 175 (P<0.05). Values of live weight, testicular diameter, testicular circumference, testicular length and testicular volume of ram lambs in group II (high protein diet) were higher than those in group I (low protein diet). Testicular length and testicular volume of group II were significantly higher than those of group I on day 195 (P<0.05). Live weight and testicular characteristics of ram lambs fed with high protein diet were affected positively during pubertal development. However, it was observed that feeding with high protein diet had negative effect on semen characteristics by impaired thermoregulation mechanism and spermatogenesis in testicles because of excessive fat accumulation in scrotum

    Effect of different protein levels on, testicular parameters and semen quality in Kivircik ram lambs during pubertal development

    Get PDF
    The aim of this study was to determine the effects of different protein levels on, testicular parameters and semen quality in Kivircik ram lambs during pubertal development. Two experimental groups were formed. Following weaning, crude protein (CP) were 12% CP in group I (low protein diet) and 18% CP in group II (high protein diet). Measurements of live weight and testicular characteristics were performed in 20 days intervals starting from 115 days up to 195 days of age. There was an increase in semen volume, spermatozoa concentration and the percentage of progressively motile sperm in both groups between 135 and 195 days of age. Group I had significantly higher semen volume on day 175 (P<0.05). Furthermore, spermatozoa concentration were higher in group I than those in group II on days 155 and 175 (P<0.05). Values of live weight, testicular diameter, testicular circumference, testicular length and testicular volume of ram lambs in group II (high protein diet) were higher than those in group I (low protein diet). Testicular length and testicular volume of group II were significantly higher than those of group I on day 195 (P<0.05). Live weight and testicular characteristics of ram lambs fed with high protein diet were affected positively during pubertal development. However, it was observed that feeding with high protein diet had negative effect on semen characteristics by impaired thermoregulation mechanism and spermatogenesis in testicles because of excessive fat accumulation in scrotum

    An Integrated Methodology for Supplier Selection under the Presence of Vagueness: A Case in Banking Sector, Turkey

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    A supplier selection process mainly involves evaluation of different alternative suppliers based on different criteria. This process can be handled as a combination of the customer needs and the technical requirements. Also customers can be considered as the companies to purchase the suppliers’ technical expertise. Hence, this kind of relationship can be analyzed as a house of quality model typical of quality function deployment (QFD). This paper develops a supplier evaluation approach based on the analytic network process (ANP), QFD, and the technique for order performance by similarity to ideal solution (TOPSIS) methods to help an investment bank in Turkey as a real world application. Fuzzy logic is used to capture the vagueness in people’s verbal assessments. In the first phase, matrices used to define the importance of the supplier selection criteria and the technical requirements are calculated with the fuzzy ANP method. The technical requirements and the criteria are combined in the house of quality to evaluate the relationship between them. In the second phase, fuzzy TOPSIS is used to rank the suppliers based on the weighted criteria obtained from the first phase. The study was followed by the sensitivity analysis of the results

    Disability-sensitive occupational risk assessment

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    This paper presents the findings of an ongoing National Institute for Research and Development in Occupational Safety “Alexandru Darabont” INCDPM project developed in collaborations with BAUM Engineering SRL that addresses the occupational safety issues related to workers with disabilities, with emphasis on disability-sensitive risk assessment. In our project we developed a method of occupational risk assessment that is disability-sensitive, in order to help employer and safety professionals. The disability-sensitive risk assessment method will identify all the risk factors in the system that can be the ultimate cause of injury and/or professional illness by means of predefined control lists and quantifying the risk based on the combination of gravity and probability of risk factor manifestation. The main steps in applying the method will be: establishment of the assessment team; description of the analysed system (workplace, installation); identification of risk factors in the system; assessment of the risks of occupational injury and illness; prioritizing risks and establishing prevention priorities; proposing prevention measures. Every step mentioned before will be disability-sensitive, taking account of individual workers’ differences and avoiding discrimination at the same time

    The importance of the role of the accounting personnel on local economic development and research in Sivas city

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    Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı, Muhasebe Finansman Bilim DalıGünümüzde ülkelerin dünyada söz sahibi olabilmesi için en önemli şartlardan biri kuşkusuz güçlü bir ekonomiye sahip olmalarıdır. Ekonomileri güçlü ve sağlam olan ülkelerin vatandaşlarına verecekleri hizmetlerin türü ve kalitesi de o derecede artacaktır. İşletme yetkililerinin, işletmelerini daha iyi yönetebilmeleri için, bilgi ve tecrübe sahibi kişilerden destek almaları gerekir. Yeterli bilgi ve tecrübeye sahip meslek elemanları, yöneticilere çok çeşitli konularda destek sağlayıcı bilgileri bir diğer ifade ile danışmanlık hizmetini sunabilirler. Dolayısıyla, muhasebe meslek elemanları, sadece mali işlemleri (kayıt vb.) yerine getiren değil aynı zamanda müşavirlik (danışmanlık) hizmetini sunan ve bu yolla işletmelerin sağlıklı büyümelerine önemli katkı sağlayan kişilerdir. Tez üç bölümden oluşmaktadır. Tezin ilk bölümünde yerel ekonomik kalkınma hakkında genel bilgiler verilmiş; ikinci bölümünde 3568 sayılı SMMM meslek yasası tüm yönleriyle ele alınmış ve muhasebecilik mesleği hakkında ayrıntılı sayılabilecek bilgiler verilmiştir. Yine bu bölümde mesleğin işletmelerin büyümeleri konusunda katkı sağlayabileceği alanlar üzerinde durulmuştur. Üçüncü bölümde ise meslek elemanlarının işletmelerin ekonomik anlamda büyümelerindeki katkısını ve bunların işletme yetkililerince büyüme çabalarında oynadıkları role ilişkin görüşlerini saptamak üzere bir araştırma yapılmıştır. Araştırma, Sivas ilinde seçilmiş firmaların üst düzey yetkilileriyle, yüz yüze anket çalışması şeklinde yürütülmüştür. Elde edilen veriler SPSS-21 paket programında analiz edilerek yorumlanmıştır. Sonuçta, yetkililerin meslek elemanlarının danışmanlık yönlerinin faydasına inandıkları ancak bu inançlarının güçlü bir biçimde uygulamaya koymadıkları bulgusu elde edilmiştir. Anahtar Kelimeler: Muhasebe Meslek Elemanı, Meslek Elemanlarının Danı?manlık Yönü, Yerel Ekonomik Kalkınma, Yerel Ekonomik Kalkınmada Muhasebe Meslek Elemanlarının Rolü.One of the most important requirement is that they have doubtless strong economy because the countries have the right to comment on something in the world nowadays. Those countries which have strong and steady economy, the quality and kind of services that they provide to citizens will increase as well. Business officials should get support from people who have experience and information how to manage a business better. The Member of profession who has sufficient knowledge and experience can provide profitable information on various topics in other saying consultancy services for managers. Therefore, the accounting personnels who contribute to grow their work healthily not only financial transactions (registration, etc.),but also they offers consultancy services. Thesis consists three chapters. General informations about the local ecomomic development are given in the first chapter. In the second chapter; number of 3568 SMMM has been dealt with all aspects of the law profession and given detail information about the accountancy occupation. Also in this chapter profession growth of businesses focused on areas which can contribute. In the third chapter, the Member of profession's conribution is to grow businesses in the economic field and the views about the role of business managers's efforts in this growth is to determine researched. This research was conducted with senior officials of selected companies with making a face to face survey study in Sivas. The obtained datas was interpreted in the SPSS-21 package program by analyzing. Consequently, the managers believe in the benefits of consultancy aspects of the Members of profession, but it is obtained that they didn't put into practice their confidences. Keywords: Accountancy Member of Profession, The Accountacy Aspect of Member of Profession, Local Economic Development. The Role of the Accounting Profession Staff in Local Economic Developmen

    Researching financial statement literacy levels by the mixed method of information users: The example of Sivas

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    Sosyal Bilimler Enstitüsü, Muhasebe, Finans ve Bankacılık Ana Bilim DalıBu çalışmanın amacı, mali tablo okuryazarlığının önemini vurgulamak ve işletme yönetici ve sahiplerinin, SMMM'lerin ve banka kredi temsilcilerinin mali tablo okuryazarlık düzeylerini belirlemektir. Ayrıca bu üç kesimin mali tablolarda yer alan bilgileri nasıl algıladıkları, anladıkları ve değerlendirdiklerini araştırmak ve mali tablolardaki verileri hangi amaçla ve ne tür sonuçlara ulaşmak için kullandıklarını tespit etmek de amaçlar içinde yer almaktadır. Çalışmanın amaçlarına ulaşmak için Sivas il sınırları içerisinde faaliyette bulunan işletme yönetici ve sahipleri, SMMM'ler ve banka kredi temsilcileri üzerinde 2022 yılı Temmuz ayında karma yöntem ile bir araştırma yapılmıştır. Araştırmanın nicel boyutu için geliştirilen anket formu 378; nitel boyut için geliştirilen mülakat formu ise 17 kişiyle yapılmıştır. Çalışmanın sonucunda mali tablo okuryazarlık düzeyinin banka kredi temsilcilerinde yüksek, SMMM'lerde orta ve işletme yönetici-sahiplerinde ise çok düşük olduğu görülmüştür. SMMM ve banka kredi temsilcilerinin mali tabloları karar verme aracı olarak önemsedikleri; işletme sahip ve yöneticilerinin ise mali tablolara yansımayan bilgilere sahip oldukları için mali tablolara daha az dikkat ettikleri tespit edilmiştir. Buna karşılık kredi riskini azaltmak için banka kredi temsilcilerinin diğer katılımcı gruplara kıyasla mali tablolara yaklaşımlarının daha hassas olduğu; mali tablo okuryazarlık düzeyi ile alınacak kararlarının başarısı arasında paralellik bulunduğu bulguları elde edilmiştir. SMMM ve banka kredi temsilcilerinin ifadelere ve sorulara ait görüşlerinin işletme sahip ve yöneticilerine kıyasla teoriye daha uygun olduğu saptanmıştır. Ayrıca karar almada mali tabloların önemi ve onları okuma düzeyi ile eğitim seviyesi arasında doğru orantı olduğu tespit edilmiştir. Bu açıdan özellikle işletme sahip ve yöneticilerinin mali tablo okuryazarlık düzeylerini artırıcı eğitim programlarının önemi vurgulanmıştır.The aim of this study is to emphasize the importance of financial statement literacy and to determine the financial statement literacy levels of business managers and owners, accountants and bank loan representatives. In addition, it is also aimed to investigate how these three groups perceive, understand and evaluate the information contained in the financial statements and to determine for what purpose and to reach what kind of conclusions they use the data in the financial statements. In order to achieve the objectives of the study, a research was conducted with a mixed method in July 2022 on business managers and owners, accountants and bank credit representatives operating within the borders of Sivas province. The questionnaire developed for the quantitative dimension of the research was 378; The interview form developed for the qualitative dimension was made with 17 people. As a result of the study, it was seen that the level of financial statement literacy was high in bank credit representatives, middle in accountants and very low in business managers-owners. That accountants and bank credit representatives attach importance to financial statements as a decision-making tool; It was found that business owners and managers paid less attention to financial statements because they had information that was not reflected in the financial statements. On the other hand, in order to reduce credit risk, bank credit representatives' approaches to financial statements are more sensitive compared to other participant groups; It was found that there was a parallel between the level of financial statement literacy and the success of the decisions to be taken. It was determined that the opinions of the accountants and bank credit representatives regarding the statements and questions were more suitable for the theory compared to the owners and managers of the enterprise. In addition, it was determined that the importance of financial statements in decision-making and the level of reading them were directly proportional to the level of education. In this respect, the importance of training programs to increase the financial statement literacy levels of business owners and managers was emphasized
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