In this study, experiments were carried out to examine flotation characteristics of fine coal and to determine the effect of various reagents on the coal flotation and the most optimum flotation ...conditions. The aim of the study was to obtain low-ash content of froth products from a high-ash-containing feed. The flotation experiments were carried out in two steps. First the optimum flotation condition parameters, such as optimal particle size, frother type, conditioning time, solid-liquid ratio, depressant type, and effect of flocculants, were determined. In the second step, keeping the optimum conditions obtained from the first step constant, a Box- Behnken design was applied for modeling and optimization of some operating variables. Three independent variables are categorized as follows: collector dosage (0-2 kg/t), frother dosage (0.1-0.3 kg/t), froth collecting time (120-180 sec). The results obtained from the experiments were subjected to multiple regression analysis by using SPSSP19. A LOQO/AMPL optimization algorithm was used for the solution of the quadratic regression models. The R
2
values of the second-order regression equation for ash content of clean coal and yield were calculated as 0.905 and 0.959, respectively. This showed a good relationship between observed and calculated values. Three-dimensional graphics were created to demonstrate the dependent and independent variables behaviors.
Finansal oranlara dayanan performans değerlendirmesi çalışmalarında Çok Kriterli Karar Verme (ÇKKV) yöntemleri kullanılmaktadır. Referans İdeal Metodu (RİM) yeni geliştirilmiş bir ÇKKV yöntemidir. ...Yöntemin diğer ÇKKV yöntemlerinden farkı kriterler için ideal aralık ya da nokta kullanıyor olmasıdır. Bazı finansal oranlar için tavsiye edilen ideal aralıklar vardır. Bu finansal oranlar kullanılarak yapılan performans değerlendirmesi çalışmaları RİM’i uygun bir yöntem haline getirmektedir. Bu nedenle bu çalışmada RİM kullanarak finansal oranlara dayanan performans değerlendirmesi yapılmış ve RİM’in bu alanda kullanılmasının uygunluğu incelenmiştir. Çalışmanın sonucunda RİM’in finansal oranlara dayalı performans değerlendirilmesinde uygun bir yöntem olduğu görülmüştür. Ancak karar vericiler ideal aralık belirlenirken dikkatli olmalıdır.
Multi-Criteria Decision Making (MCDM) methods are used in performance evaluation studies based on financial ratios. Reference Ideal Method (RIM) is a newly developed MCDM method. The method differs from the other MCDM methods in that it uses the ideal range or point for the criteria. There are ideal ranges recommended for some financial ratios. This makes RIM a suitable method for performance evaluation using financial ratios. Therefore, a performance evaluation based on financial ratios using RIM was conducted in this study and the appropriateness of using RIM in this area was examined. As a result of the study, it is found that RIM is a suitable method for performance evaluation based on financial ratios. However, decision makers should be careful when setting the ideal range.
Chronic post-sternotomy chest pain and paresthesia (PCPP) are frequently seen and reduce the quality of life. We aimed to demonstrate the efficacy and safety of gabapentin compared with diclofenac in ...the treatment of PCPP and to elucidate the similarities of PCPP to neuropathic pain syndromes. The prospective, randomized, open-label, blinded end-point design of study was used. One hundred and ten patients having PCPP lasting three months or more were randomized to receive 800 mg/daily gabapentin (n=55) and 75 mg/daily diclofenac (n=55) for thirty days. All patients have undergone cardiac surgery and median sternotomy. The perception of pain or paresthesia was evaluated as 0--Normal (no pain or paresthesia), 1--Mild, 2--Moderate, 3--Severe at baseline and after thirty days of treatment. Recurrences were questioned after three months. Statistical analyses were performed using independent samples t, Chi-square, continuity correction, Fisher's exact, Mann Whitney U and Kruskal Wallis tests. In gabapentin group, mean pain and paresthesia scores regressed from 2.12+/- 0.76 to 0.54+/- 0.83 (p<0.001) and from 1.72+/- 0.74 to 0.49+/- 0.62 (p<0.001), respectively. Mean pain and paresthesia scores regressed in diclofenac group from 1.93+/- 0.8 to 1.0+/- 1.13 (p<0.001) and from 1.76+/- 0.74 to 1.24+/- 0.96 (p=0.002), respectively. Although, both gabapentin and diclofenac were found to be effective without obvious side effects in the treatment of PCPP (p<0.001), gabapentin was found to be superior to diclofenac (p=0.001 and p<0.001, respectively). Adverse effects were seen in 7% of patients on gabapentin and 4% of patients on diclofenac. Results also showed that symptomatic relief with gabapentin lasts longer than diclofenac (p<0.001). Both gabapentin and diclofenac are effective in the treatment of chronic PCPP, without obvious side effects. However, gabapentin is found to be superior to diclofenac and its effects sustain longer. The results show that there may be some evidence in PCPP as a kind of neuropathic pain.
Chronic post-sternotomy chest pain and paresthesia (PCPP) are frequently seen and reduce the quality of life. We aimed to demonstrate the efficacy and safety of gabapentin compared with diclofenac in ...the treatment of PCPP and to elucidate the similarities of PCPP to neuropathic pain syndromes.
The prospective, randomized, open-label, blinded end-point design of study was used. One hundred and ten patients having PCPP lasting three months or more were randomized to receive 800 mg/daily gabapentin (n=55) and 75 mg/daily diclofenac (n=55) for thirty days. All patients have undergone cardiac surgery and median sternotomy. The perception of pain or paresthesia was evaluated as 0--Normal (no pain or paresthesia), 1--Mild, 2--Moderate, 3--Severe at baseline and after thirty days of treatment. Recurrences were questioned after three months. Statistical analyses were performed using independent samples t, Chi-square, continuity correction, Fisher's exact, Mann Whitney U and Kruskal Wallis tests.
In gabapentin group, mean pain and paresthesia scores regressed from 2.12+/- 0.76 to 0.54+/- 0.83 (p<0.001) and from 1.72+/- 0.74 to 0.49+/- 0.62 (p<0.001), respectively. Mean pain and paresthesia scores regressed in diclofenac group from 1.93+/- 0.8 to 1.0+/- 1.13 (p<0.001) and from 1.76+/- 0.74 to 1.24+/- 0.96 (p=0.002), respectively. Although, both gabapentin and diclofenac were found to be effective without obvious side effects in the treatment of PCPP (p<0.001), gabapentin was found to be superior to diclofenac (p=0.001 and p<0.001, respectively). Adverse effects were seen in 7% of patients on gabapentin and 4% of patients on diclofenac. Results also showed that symptomatic relief with gabapentin lasts longer than diclofenac (p<0.001).
Both gabapentin and diclofenac are effective in the treatment of chronic PCPP, without obvious side effects. However, gabapentin is found to be superior to diclofenac and its effects sustain longer. The results show that there may be some evidence in PCPP as a kind of neuropathic pain.
Etik kavramı; iyiyi-kötüden, doğruyu-yanlıştan, faydalıyı-zararlıdan ayıran uyulması gereken ilke ve kuralların bütünü olacak şekilde ifade edilmektedir. Mesleki şüphecilik ise mesleki etik ...çerçevesinde denetçi ve meslek mensubunun finansal tablolarda oluşabilecek hata ve hilelerin ortaya çıkarılabilmesi için önemlidir. Muhasebede etik ilkelerine sahip olan meslek mensuplarının güvenilir, yeterli ve bağımsız karar alabilme ile birlikte kendilerini denetleme özelliklerine sahip olması gerekmektedir. Bu noktada mesleki özenin gerektirdiği sorgulayıcı akıl ve septik düşünce doğrultusunda denetim kanıtlarının dikkatli olarak hazırlanması önemlidir.Bu çalışmada, mesleki şüpheciliğin etik algısı üzerindeki etkisinin incelenmesi amaçlanmaktadır. Bu amaca yönelik olarak Uşak ilinde faaliyet gösteren Serbest Muhasebeci Mali Müşavir (SMMM) unvanına sahip meslek mensuplarına anket uygulanmıştır. Anket uygulamasından elde edilen veriler; betimleyici analiz, açıklayıcı faktör analizi, doğrulayıcı faktör analizi ve yapısal eşitlik modeli ile analiz edilmiştir. Çalışma sonucunda muhasebe açısından mesleki şüpheciliğin mesleki etik değerleri üzerinde aynı yönlü etkisi olduğu bulunmuştur.
The concept of ethics is expressed as the whole of the principles and rules to be followed that distinguishes good from bad, right from wrong, useful from useless. Professional skepticism is important in order to reveal errors and tricks that may occur in the financial statements of the auditor and professional member within the framework of professional ethics. Professionals who have ethical principles in accounting should have the ability to audit themselves, as well as to make reliable, sufficient and independent decisions. At this point, it is important to carefully prepare audit evidence in line with the questioning mind and septic thinking required by professional care.In this study, it is aimed to examine the effect of professional skepticism on ethical perception. For this purpose, a questionnaire was applied to the professional accountant (SMMM), who works in the Uşak province, with the title of Independent Accountant. Data obtained from survey application were analyzed by descriptive analysis, explanatory factor analysis, confirmatory factor analysis and structural equation model. As a result of the study, it was found that professional skepticism has the same directional effect on professional ethical values.
Etik kavramı; iyiyi-kötüden, doğruyu-yanlıştan, faydalıyı-zararlıdan ayıran uyulması
gereken ilke ve kuralların bütünü olacak şekilde ifade edilmektedir. Mesleki şüphecilik ise
mesleki etik ...çerçevesinde denetçi ve meslek mensubunun finansal tablolarda oluşabilecek
hata ve hilelerin ortaya çıkarılabilmesi için önemlidir. Muhasebede etik ilkelerine sahip
olan meslek mensuplarının güvenilir, yeterli ve bağımsız karar alabilme ile birlikte
kendilerini denetleme özelliklerine sahip olması gerekmektedir. Bu noktada mesleki özenin
gerektirdiği sorgulayıcı akıl ve septik düşünce doğrultusunda denetim kanıtlarının dikkatli
olarak hazırlanması önemlidir.
Bu çalışmada, mesleki şüpheciliğin etik algısı üzerindeki etkisinin incelenmesi
amaçlanmaktadır. Bu amaca yönelik olarak Uşak ilinde faaliyet gösteren Serbest
Muhasebeci Mali Müşavir (SMMM) unvanına sahip meslek mensuplarına anket
uygulanmıştır. Anket uygulamasından elde edilen veriler; betimleyici analiz, açıklayıcı
faktör analizi, doğrulayıcı faktör analizi ve yapısal eşitlik modeli ile analiz edilmiştir.
Çalışma sonucunda muhasebe açısından mesleki şüpheciliğin mesleki etik değerleri
üzerinde aynı yönlü etkisi olduğu bulunmuştur.
PDF
