Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi

Ocak, Murat | Arikboga, Dursun

Article | 2017 | İstanbul Üniversitesi İşletme Fakültesi Dergisi46 ( 1 ) , pp.98 - 116

Corporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associate . . .d with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels Daha fazlası Daha az

Horse sacrifice in the Üzüür Gyalan Tomb: An Altai Mountain Kurgan

Onar, V | Kucuk, S | Erdikmen, DO | Galbadrakh, E | Taşagil, Ahmet

Article | 2019 | ART-SANAT11 , pp.275 - 298

This study evaluated the horse sacrifice results and tomb remains of the uzuur Gylan tombs which were recovered in 2015 at a location 35 km North-West from the centre of the Monhhairhan province of Hovd in western Mongolia. A woman's corpse buried with her clothing, some goods for daily life, a mummified horse skeleton and its harness as well as sheep remains were all recovered from a rock carved tomb. Radiocarbon dating placed the tomb as the 10th century A.D. Isotope analysis carried out on the horse showed that the horse lived in an environment comprising of C3 plantation with ample water and vegetation. There were markings on th . . .e Frontal region of the horse's skull showing that it had been killed by being struck with a hard instrument as a sacrifice for the funeral ceremony. The tomb remains have given information about the style of living of the Altay people during the period of the 10th century A.D. and place and influence of horse in their lives Daha fazlası Daha az

Serum alpha-Hydroxybutyrate: A Candidate Marker of Insulin Resistance Is Associated with Deterioration in Anthropometric Measurements in Individuals with Low Diabetes Risk

Sari, H | Esen, B | Yildirim, S | Pilten, S | Aydin, H

Article | 2017 | JOURNAL OF APPLIED LABORATORY MEDICINE1 ( 5 ) , pp.562 - 567

Background: alpha-Hydroxybutyrate (alpha-HB) is a marker of insulin resistance (IR) and lipid oxidation, both of which precede the development of diabetes and cardiovascular disorders. We aimed to analyze the relation of alpha-HB levels with anthropometric measurements in individuals without metabolic risk factors. Methods: A total of 82 nonobese individuals [body mass index (BMI)

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