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Publication Advantages of tax audit(Emerald Group Publishing Ltd, 2021-01-01) Avci, Orcun; Grima, S; Boztepe, E; Demirci, Zeynep; Bursa Uludağ Üniversitesi/Ziraat Fakültesi/Tarım Ekonomisi Anabilim Dalı.; Grima, S; Boztepe, EThe favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries. Each country wishes to bring its own tax audit structure to an optimal level. Along with the audit, the tax function of the taxpayers and the investigations carried out on the books and documents related to these transactions, as well as, the exploratory function aimed at finding out and correcting errors, frauds and deficiencies, and preventing the occurrence of errors and frauds are in question. Ensuring the effectiveness of tax auditing will result in effective tax administration. Any increase in total tax revenues whilst keeping the expenses made for taxation at a certain level will increase the efficiency of tax administration. The tax audit, which is mandatory for the realization of the intended purpose, will also contribute to the tax compliance of taxpayers. Voluntary compliance of taxpayers who think that they will be audited in certain periods will be strengthened. All this can be achieved through an effective audit system. The aim of this study is to provide an assessment of the tax audit, highlighting its need and the things to be done in order to ensure the effectiveness and the advantages of the tax audit.Publication Agv routing via ant colony optimization using c#(Crc Press-taylor & Francis Group, 2020-01-01) Kumar, K; Davim, JP; Inanc, Sahin; İNANÇ, ŞAHİN; Senaras, Arzu Eren; EREN ŞENARAS, ARZU; Bursa Uludağ Üniversitesi/Mühendislik Fakültesi; Kumar, K; Davim, JPItem Alternative strategies for gobal operations of organizations(Springer, 2017) Hacıoğlu, U.; Dinçer, H.; Alayoğlu, N.; Eryılmaz, Mehmet; Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/İşletme Bölümü.; 0000-0003-0551-1136; ABG-7319-2021Nowadays, globalization (and internationalization) is accepted as a fact by both its proponents and opponents. Globalization influences all parts of our lives. As a natural consequence of this development, it has some considerable impacts upon organizations as well. The aim of the study is to present entrance alternatives for international markets and strategies that can be preferred by international organizations in an integrative way. Therefore, first, a basic framework will be drawn for globalization by the author. Then, as a part of globalization, alternative strategies of organizations in order to access new markets will be examined. The final section is allocated for fundamental strategic options for international competition.Item The benefits and barriers of electronic public procurement system: A case study on public hospitals in Turkey(IGI Global, 2013) DePablos, P. O.; Lovelle, J. M. C.; Tennyson, R.; Gayo, J. E. L.; Demirbaş, Tolga; Eroǧlu, Erdal; Çetinkaya, Özhan; Uludağ Üniversitesi/Sosyal Bilimler Enstitüsü/Maliye Anabilim Dalı.; 0000-0002-4994-4630; AAG-7300-2021; 56111294200; 57201953923; 56111394200In almost every country, public procurements are the primary issue which citizens are the most sensitive to in terms of how public money is spent. Electronic procurement systems in the public sector have been adopted as a solution in order to respond to the sensitivity of citizens because of the benefits promised. In the early 2000s, Turkey both made the public procurement legislation approximate to the European Union standards and began to develop an e-procurement system within the scope of e-transformation Turkey project. As a result of the works carried out under the leadership of the Public Procurement Authority, which is an independent administrative authority, the e-procurement system started to be used in some stages of the procurement process. Four public hospitals were determined as pilot administrations in order to improve the implementation and it was aimed to make the implementation common in all sectors according to the experiences gained in this field. The objective of this chapter is to reveal benefits gained and barriers faced during the development process of the e-procurement by focusing on the above mentioned pilot implementation field. In order to attain this objective, the method of case study was adopted in this research, and guiding experiences were tried to be gained for the e-procurement implementations in the future.Item Can a missense mutation have the same effect as frame-shift mutations?(Nova Science Publishers, 2010) Urbano, K. V.; Tunca, Berrin; Uludağ Üniversitesi/Tıp Fakültesi/Tıbbi Biyoloji Anabilim Dalı.; 0000-0002-1619-6680; ABI-6078-2020; 6602965754Item Cheating on taxes if you have a chance: A comparative study of tax evasion opinion in Turkey and Germany(Springer, 2012) McGee, Robert W.; Benk, Serkan; Ross, Adriana M.; Kılıçaslan, Harun; Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/Maliye Bölümü.; 0000-0002-2204-7323; W-3696-2017; 55962272500Item Clinical course of hyperprolactinemia in children and adolescents: A review of 21 cases(Galenos Yayıncılık, 2011-06) Eren, Erdal; Yapıcı, Senay; Çakır, Esra Deniz Papatya; Ceylan, Latife Aytekin; Saǧlam, Halil; Tarım, Ömer Faruk; Uludağ Üniversitesi/Tıp Fakültesi/Pediatrik Endokrinoloji Anabilim Dalı.; Uludağ Üniversitesi/Tıp Fakültesi/Pediatri Anabilim Dalı; 0000-0003-0710-5422; 0000-0002-1684-1053; C-7392-2019; AAH-1155-2021; AAM-1734-2020; 36113153400; 44161566600; 37003613900; 40461059700; 35612700100; 6701427186Objective: Hyperprolactinemia may be due to various etiological factors and may present with different signs and symptoms. It is relatively less frequent in childhood than in adulthood. The aim of this study was to evaluate retrospectively the clinical course and outcome of hyperprolactinemia in pediatric patients. Methods: We investigated the records of 21 patients with hyperprolactinemia who attended a tertiary hospital. Results: Menstrual problems, galactorrhea, and headache were the most common presenting symptoms. Hyperprolactinemia was due to microadenoma in 10, macroadenoma in 7, and was drug-induced in 4 patients. Bromocriptine and cabergoline were equally effective in lowering serum prolactin levels. Surgical treatment in children with macroprolactinoma was not curative and dopamine agonist therapy was required postoperatively. Conclusion: In the presence of any clinical symptom or sign suggestive of suppression of the pituitary-gonadal axis, hyperprolactinemia should not be forgotten as a probable diagnosis. Medical therapy seems effective in microadenoma. Surgical therapy may not be successful in macroadenoma and recurrence is frequent.Item Clove oil(Crc Press-Taylor & Francis Group, 2017) Nollet, L. M. L.; Rathore, H. S.; Girişgin, Ahmet Onur; Uludağ Üniversitesi/Veteriner Fakültesi/Hayvan Hastanesi/Parazitoloji Anabilim Dalı.; 0000-0002-0020-2708; B-5286-2017Item Competitiveness of Turkey in the sectoral transformation process: A comparative analysis with the BRIC countries(Igi Global, 2017-10-31) Ay, Sema; Keser, Hilal Yıldırım; Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi.; 0000-0001-8924-6354; O-6346-2016; 57143999800; 57193712800The aim of this study is to measure the competitiveness of Turkey by making a comparative analysis between the Turkish agricultural, industrial, and services sectors involved in foreign trade and the corresponding sectors of the BRIC (Brazil, Russia, India, China) nations. In addition to the determination of their relative competitiveness, assessments will be made about their competitiveness over time by analyzing the direction of the sectoral trends of the above-mentioned countries. In the study, after a brief theoretical overview, a summary of the literature related to the subject is provided, followed by a comparison of the competitiveness of the three sectors (agriculture, industry, and services) made by calculating the revealed comparative advantages (RCAs) of Turkey and the BRIC countries.Item Decolorisation of textile dyeing effluents using advanced oxidation processes(Intech Europe, 2011) Hauser, P. J; Yonar, Taner; Uludağ Üniversitesi/Mühendislik Fakültesi/Çevre Mühendisliği Bölümü.; 0000-0002-0387-0656; AAD-9468-2019Item Development of accounting in the history of modern Turkey (from 1923 to 2006)(Nova Science Publishers, 2010) Arzova, Sabri Burak; Arsoy, Aylin Poroy; Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/İşletme Bölümü.; 23766761800Considerable research has considered the past accounting experiences response to future accounting applications, but much of this research has taken place in western countries, particularly in the English-speaking nations. This research extends the existing literature by examining deeply the accounting history of modern Turkey, a country still considered to have a developing economy, began newly to negotiations with the E.U and waited for to be largest population of the E.U. Modern Turkey is the heritage of Ottoman Empire but a lot of change has been made as of passing from monarchy to democracy. Accounting applications and rules have got their share from this rooted change period.Item Divergent modulation of proteostasis in prostate cancer(Springer, 2020-04-10) Kırmızıbayrak, Petek Ballar; Gözen, Oğuz; Erzurumlu, Yalçın; Barrio, R; Sutherland, JD; Rodriguez, MS; Tepedelen, Burcu Erbaykent; Bursa Uludağ Üniversitesi/Fen-Edebiyat Fakültesi/Moleküler Biyoloji ve Genetik Bölümü.; CNH-6913-2022; 47860936500Proteostasis regulates key cellular processes such as cell proliferation, differentiation, transcription, and apoptosis. The mechanisms by which proteostasis is regulated are crucial and the deterioration of cellular proteostasis has been significantly associated with tumorigenesis since it specifically targets key oncoproteins and tumor suppressors. Prostate cancer (PCa) is the second most common cause of cancer death in men worldwide. Androgens mediate one of the most central signaling pathways in all stages of PCa via the androgen receptor (AR). In addition to their regulation by hormones, PCa cells are also known to be highly secretory and are particularly prone to ER stress as proper ER function is essential. Alterations in various complex signaling pathways and cellular processes including cell cycle control, transcription, DNA repair, apoptosis, cell adhesion, epithelial-mesenchymal transition (EMT), and angiogenesis are critical factors influencing PCa development through key molecular changes mainly by posttranslational modifications in PCa-related proteins, including AR, NKX3.1, PTEN, p53, cyclin D1, and p27. Several ubiquitin ligases like MDM2, Siah2, RNF6, CHIP, and substrate-binding adaptor SPOP; deubiquitinases such as USP7, USP10, USP26, and USP12 are just some of the modifiers involved in the regulation of these key proteins via ubiquitin-proteasome system (UPS). Some ubiquitin-like modifiers, especially SUMOs, have been also closely associated with PCa. On the other hand, the proteotoxicity resulting from misfolded proteins and failure of ER adaptive capacity induce unfolded protein response (UPR) that is an indispensable signaling mechanism for PCa development. Lastly, ER-associated degradation (ERAD) also plays a crucial role in prostate tumorigenesis. In this section, the relationship between prostate cancer and proteostasis will be discussed in terms of UPS, UPR, SUMOylation, ERAD, and autophagy.Item The effect of post type and post category on citizen interaction level on facebook: The case of metropolitan and provincial municipalities in the marmara region of Turkey(Springer, 2018) Sobacı, Mehmet Zahid; Hatipoğlu, İbrahim; Korkmaz, Mehmet Furkan; Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/Siyaset Bilimi ve Kamu Yönetimi Bölümü.; 0000-0002-4561-9160; AAH-8932-2021; J-2889-2019; 55921355700; 57074703400; 57205475263Local governments use social media tools to inform citizens, promote themselves to their audiences, collect feedback from citizens and use this feedback as input in the process of improving public services and policies. To achieve these goals, local governments need to reach out to the greatest number of people using a successful communication strategy. Post characteristics such as post type and category have an effect on the number of citizens reached by local governments and the amount of feedback received from them (such as the number of reactions, comments and shares). Therefore, the basic research question of the present study is as follows: What type and content of posts would help local governments increase the level of interaction with their citizens? In this context, this chapter aims to analyze the relationship between the types and categories of Facebook posts sent by the metropolitan and provincial municipalities in the Marmara Region of Turkey and the level of citizen interaction. In this study, the methods of content analysis and the Kruskal-Wallis test are used. The results of our analysis reveal that there is a significant relationship between post type and post category and citizen interaction level.Publication Empirical validation of overlapping virus lncRNAs and coding transcripts by northern blot(Humana Press, 2021-01-01) Kara, Mehmet; Tibbetts, Scott A.; Navarro, A.; KARA, MEHMET; Bursa Uludağ Üniversitesi/Fen-Edebiyat Fakültesi/Moleküler Biyoloji ve Genetik Bölümü.; Navarro, A.; 0000-0001-8889-1642; HNR-2722-2023Viruses, like their metazoan hosts, have evolved to utilize intricate transcriptional mechanisms to generate a vast array of both coding and noncoding RNA transcripts. The resolution of specific noncoding RNA transcripts produced by viruses, particularly herpesviruses, presents a particularly difficult challenge due to their highly dense dsDNA genomes and their complex, overlapping, and context-dependent network of transcripts. While new long read sequencing platforms have facilitated the resolution of some noncoding transcripts from virus genomes, empirical molecular validation of transcripts from individual regions is essential. Herein, we demonstrate that the use of strand specific northern blots is essential for true validation of specific viral noncoding RNAs, and provide here a detailed molecular method for such an approach.Publication Extraction techniques for plant-based bio-active compounds(Springer-Verlag Singapore, 2019-01-01) Ömeroğlu, Perihan Yolcı; Açoğlu, Büşra; Özdal, Tuğba; Tamer, Canan Ece; Çopur, Ömer Utku; Swamy, M. K.; Akhtar, M. S.; YOLCI ÖMEROĞLU, PERİHAN; Açoğlu, Büşra; TAMER, CANAN ECE; ÇOPUR, ÖMER UTKU; Bursa Uludağ Üniversitesi/Ziraat Fakültesi/Gıda Mühendisliği Bölümü.; Swamy, M. K.; Akhtar, M. S.; 0000-0001-8254-3401; 0000-0002-6079-1970; 0000-0003-0441-1707; AAG-8336-2021; AAG-8503-2021; JEP-2477-2023; AAG-8517-2021Bio-active compounds include terpenoids, alkaloids, nitrogen-containing compounds, organosulfur compounds, and phenolics. Plant-based bio-active compounds show antimicrobial activity, anti-inflammatory activity, immunostimulatory activity, anticancer activity, antioxidant activity, etc. Due to higher benefits of bio-active compounds, they have been used for the manufacturing of food supplements and food additives and as an alternative to drugs and an ingredient for foods to increase their functionality. The extraction is the main step to obtain a desired bio-active compound from the plant materials. Since bio-active compounds are synthesized in small quantities in plants and embedded within the plant matrix, sometimes complexed with other compounds in the plant, their proper extraction method is very crucial. There are two main extraction methods used for bio-active compounds: classical or conventional methods and nonconventional methods. The classical methods include soxhlet extraction, maceration, infusion, percolation, digestion, decoction, steam, and hydrodistillation. The disadvantages of conventional methods include higher consumption of organic solvents with higher purity, higher cost, lower extraction efficiency, long processing time, and higher temperature. Therefore, as an alternative to classical extraction methods, nonconventional methods have been applied extensively so far. Nonconventional methods were referred to as green technologies. Since energy and organic solvent consumption are reduced, those methods can be regarded as beneficial to the environment. The most important methods are ultrasound-, enzyme-, microwave-, and pulsed electric field-assisted extraction, pressurized liquid extraction, and supercritical fluid extraction. The extraction yields of bio-active compounds are strongly bound on the extraction method, physicochemical properties of the plant material, extraction solvent, temperature, pressure, and time. The present chapter focuses on the technologies used for the extraction of plant-based bio-active compounds and comparison of advantages and disadvantages of the methods and summarizes the recent advances in this field.Item A fiber-optic bending sensor for the vibration monitoring of CNC face-milling machine(Trans Tech Publications, 2009) Gosiewski, Z.; Kulesza, Z.; Gücüyener, İsmet; Emel, Erdal; Uludağ Üniversitesi/Mühendislik Fakültesi/Endüstri Mühendisliği Bölümü.; Uludağ Üniversitesi/Teknik Bilimler Meslek Yüksekokulu.; 0000-0002-9220-7353; N-8691-2014; 15834767100; 6602919521Vibration measurement of CNC milling is one of the used techniques for prediction of tool wear. Monitoring of tool wear is very important since a worn tool will affect machine and workpiece either. We developed a fiber-optic sensor for spindle vibration of CNC face-milling machine. The sensor is based on monitoring loss of light from the fiber core. For this sensor a laser light transmitter circuit, a sense plane construction, and a light receiver circuit are designed. Designed fiber-optic sensor is tested on Taksan TMC 650V face-milling machine. Obtained signals from this sensor is investigated in time domain and frequency domain and showed that it is valuable to tool ware monitoring.Item Frame-shift mutations in BRCA1 and BRCA2 genes in Turkish families with breast and/or ovarian cancer(Nova Science Publishers, 2010) Urbano, K. V.; Çeçener, Gülşah; Uludağ Üniversitesi/Tıp Fakültesi/Tıbbi Biyoloji Anabilim Dalı.; 0000-0002-3820-424X; AAP-9988-2020; 6508156530It is well established that mutations in BRCA1 and BRCA2 genes significantly increase the risk of breast and/or ovarian cancer. Notably frame-shift mutations of BRCA1 and BRCA2 genes were linked to high risk. To date, all of studies in our country investigated a total of 415 Turkish high-risk families for germline BRCA1 and BRCA2 mutations using a variety of screening techniques. The authors found that the rate of germline mutations in both genes among high-risk Turkish families was approximately 10 percent, which is consistent with our finding. About eighty percent of the total mutation rate contain frame-shift mutations. These frame-shift mutations were analyzed 29 different types. They were detected 15 in BRCA1 and 14 in BRCA2. Sixteen of these mutations were novel in Turkish families. In analyzing Turkish high-risk families, no founder mutations in BRCA1/BRCA2 genes were detected. One exception is the 5382insC BRCA1 gene mutation. The data from all Turkish patients with breast and/or ovarian cancer indicate that only the 5382insC mutation occurs at a low rate ( 6/415-about 1.45%) in Turkish patients. Yet, none of the other frame-shift mutations was incorporated into the Turkish population. Our findings suggest that there are no predominant frame-shift mutations in BRCA1/BRCA2 gene in Turkish high risk families. Our contribution broadens the BRCA1/BRCA2 world mutational spectra.Item From Turkish perspective to status of educational sciences and teacher education in university: The background, today and the future(Nova Science Publishers, 2010) Yüksel, Sedat; Uludağ Üniversitesi/Eğitim Fakültesi/Eğitim Bilimleri Bölümü.; 15924281600The status of educational sciences and schools of education at universities is quite low. The reasons why schools of education are at low status at universities are: (a) conflict between the culture of university and school of education; (b) conflict between the academic staff of education faculties and universities; (c) incompatibility of the characteristics of schools of education with those of universities; (d) universities do not perceive teacher education as their responsibility; (e) education is not perceived as a science; and (f) belief that the activities of schools of education are inefficient. There exist some practical issues indicating that the status of educational sciences at universities is low. However, those who are in opposition to educational sciences do not explicitly state and discuss their opinions in academic platforms, rather they directly apply them. The most remarkable reason of practices against educational sciences is mainly due to the lack of solidarity among schools of education and their limited attempts to communicate their problems to authorities. A discipline with a strong presence which has a professional organization may better address the problems in the field and struggle with the practices that are not in its favor.Item Fruit processing(Springer, 2014) Malik, A.; Erginkaya, Z.; Ahmad, S.; Erten, H.; Çopur, Ömer Utku; Tamer, Canan Ece; Uludağ Üniversitesi/Ziraat Fakültesi/Gıda Mühendisliği Bölümü.; 0000-0003-0441-1707; AAG-8336-2021; AAG-8503-2021; 8228159600; 8228159500Fruits are the major food products in their own right and key ingredients in many processed foods. Consumers increasingly require food products that preserve their nutritional value, retain a natural and fresh color, flavor, and texture, and contain fewer additives such as preservatives. These requirements pose new challenges for fruit producers and processors. There has been a wealth of recent research both on the importance of fruit consumption to health and on new techniques to preserve the nutritional and sensory qualities demanded by consumers. Eating fruits and fruit products has long been associated with health benefits, though some of the ways in which these foods enhance health have only become clear in recent decades. This chapter considers defining quality criteria in freshly harvested produce, describes the principal causes of quality deterioration and the main storage and packaging techniques used to maintain quality, production techniques of various products, the impact of processing on both key nutrients and antioxidants, taking an example of fruit as a case study to demonstrate how the nutritional quality of fruits and vegetables may be preserved and even enhanced during processing, describing how the Hazard Analysis and Critical Control Point (HACCP) system, originally developed for the food processing sector, is being applied on the farm to cultivate safer fresh produce free of contamination from pathogens or other contaminants such as pesticides and minimal processing methods, new technologies in processing fruit. © 2014, Springer Science+Business Media New York.Item Fungicides and their effects on animals(Intech Europe, 2010) Carisse, O.; Oruç, Hasan Hüseyin; Uludaǧ Üniversitesi/Veteriner Fakültesi/Farmakoloji ve Toksikoloji Anabilim Dalı.; 0000-0002-5399-2395; AAI-2212-2021
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