Gökhan ÖZER

Article | 2023 | Sage Open13 ( 4 )

The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was carried out using the two-stage GMM method, . . . and it was determined that there was no endogeneity problem. The results provide valuable information for financial reporting users, such as investors, companies, regulators, policymakers, and auditors, and will aid them in their decision-making processes as it reduces information asymmetry and contributes to the improvement of the financial reporting quality. Keyword: Borsa Istanbul; financial reporting; ownership structure; timelines More less

Sevinç Çırak KARADAG

Article | 2015 | Journal of Interpersonal Violence30 ( 5 )

Child abuse and neglect have a potentially deleterious impact on children’s physical, social, and psychological development. Preschool teachers may play a crucial role in the protection, early detection, and the intervention of child abuse and neglect, as they have the opportunity to establish a close contact with the families and to observe day-to-day changes in pupils’ behavior. The main purpose of this study is to investigate preschool teachers’ experiences and characteristics in relation to their awareness of possible child abuse and neglect signs. A questionnaire survey was designed and administered to 197 preschool teachers wh . . .o work for the public preschools in the Izmir province of Turkey. In addition to the questionnaire items, a 34-item Likert-type scale measuring the level of familiarity with possible signs of child abuse and neglect was developed. This scale had an internal consistency of 0.94. The results revealed that 10.65% of preschool teachers had training regarding violence against children and 2.03% of them had training in child abuse and neglect. Overall, 35% of all teachers reported that they had prior experience with pupils who were exposed to child abuse and neglect. Moreover, statistical analyses indicated that being a parent and having training in child abuse and neglect, having experience with maltreated children, and having higher job status were significant factors in preschool teachers’ ability to recognize the possible signs of child abuse and neglect. Our results support that teacher training in child abuse and neglect can play an important role in preschool teachers’ awareness of the possible signs of child abuse and neglect. More less

Çinara CUMABAYEVA | Rita İSMAİLOVA

Article | 2024 | E-Learning and Digital Media ( Published online: 12 Mar 2024 )

The use of Web 2.0 technologies such as social media and user-generated content and their educational prospective attract the attention of many researchers. The results of the vast majority of these studies suggest that the use of social networks in the educational process can be helpful in increasing the quality of education and making it accessible to more students. In order to clarify the students’ opinions, a survey was conducted among students from various majors at leading universities in two Central Asian countries, Kyrgyzstan and Kazakhstan. The main objective of the study was to determine factors affecting students’ attitud . . .es toward the usage of Web 2.0 technologies for educational purposes, as well as to examine the difference in the perceptions of Kyrgyz and Kazakh students. As the survey results show, social networks and online resources with user-generated content are gaining more and more importance for students. However, this popularity is not always related to education; the goals of using social networks are mostly for communication and entertainment. The use of social networks in education today is possible as an auxiliary means of conducting lessons. Students rather take the initiative and use social networks as a means of exchanging information on the tasks they perform, as a platform for discussing the topics studied, and the projects being implemented, but not as a dedicated system for education. Despite the similarity in the use of information technologies (and social networks) for educational purposes, in Kazakhstan, students begin to use the Internet specifically for education earlier than Kyrgyz students. Also, students from Kazakhstan more often use platforms in the national language. Keyword: e-learning; education; Kazakhstan; Kyrgyzstan; online tools for education; social medi More less

Tinatin DOOLOTKELDİEVA

Article | 2009 | Microbiology Insights ( 2 )

During this work we detected 5 species of pathogenic fungi that damage seedlings and saplings of the Tiang-Shang spruce fir, which cause a perceptible damage to the coniferous nurseries of Northern Kyrgyzstan and require activities to protect the woods. The biological activity of Streptomyces metabolites for raising the resistance of seedlings to phytopathogenic fungi was tested in laboratory and field conditions during three seasons. In order to evaluate the biological activity of Streptomyces preparations as biological agents, we have soaked the seeds in the suspension of Streptomyces metabolites with the concentrations of 50, 100 . . ., 500 mg per liter. In other variant, the seeds were at first processed in the culture of pathogenic fungi as infectious drowning of sprouts (Fusarium, Alternaria), crown rot of sprouts (Sclerotinia graminearum Elen.) and grey dew of needles (Hypodermella sulsigena Tub.), then they were treated in the suspension of Streptomyces. Also we have used a spraying treatment with the suspension of Streptomyces metabolites of the one-year-old seedlings of Tiang-Shang spruce fir already staggered and dying from infectious drowning. The best results against the Alternaria culture were demonstrated by the use of preparation S. griseogromogenes 2ч-8 at the concentration of 500 mgs per liter, which provided the safety of sprouts to 80.2%. Preparations of S. rubrogriseus ТК2-5, S. wistariopsis СП3-13 and S. griseogromogenes 2ч-8 were effective in protection of sprouts from Fusarium sp. cultures. They provided safety of sprouts to 80% on average More less

Nurbübü ASİPOVA

Article | 2017 | International Social Work60 ( 5 )

Kazakhstani higher education reforms are focused on changing and reframing the content of education and the primary forms and methods of teaching. The authors consider the education of social pedagogues in academic, language, and sociocultural environments. This research is aimed at introducing a regional component to the education/rearing process in comprehensive schools (using the example of Zhezkazgan-Ulytau region). This issue is solved by developing and implementing a regional component in the content of the education/rearing process that reflects regional specifics and actualizes sociocultural factors

Tinatin DOOLOTKELDİEVA | Saykal BOBUŞOVA | Mahabat KONURBAYEVA

Article | 2021 | Air, Soil and Water Research14

Currently, in the territory of Kyrgyzstan, 50 storage facilities of obsolete pesticides exist; they store about 5000 tons of these hazardous chemicals. The storage conditions have become unusable for a long time. They pose a serious threat to the people living there, livestock, and the environment. The main purpose of this research was the use of selected bacteria with cytochrome P450 genes for the bioremediation of polluted soils around the burial sites in model soil experiments. In the first trial of biodegradation experiments, one contaminated soil was used without any changes in chemical contents, and in the second, the physical . . . and chemical contents of the soil were improved to maintain the bioremediation conditions. The soils in both variants were treated 3 times (ie, once a month) with suspensions of a single culture or a blend of active bacteria (1 x 10(8) cells/mL) selected from in vitro biodegradation experiments. Two control units without the addition of the bacteria culture were also run. The quantification of targeted persistent organic pollutants (POPs) before and after biodegradation was performed by capillary gas chromatography (GC) coupled to a mass spectrometer. In 6 months, obsolete pesticides such as dieldrin, alpha-endosulfan, beta-endosulfan, and 4-heptachlor-epox pure were able to degrade almost completely, up to 98?o 99.0?by the blend of bacteria and the single culture of bacteria. Endrin aldehyde showed more resistance as the blend of bacteria was able to degrade it to 59.77?To improve the aerobic degradation for elimination of pesticides from contaminated soils, it is necessary to create optimal agrotechnical and agrochemical conditions More less

Gülşat MUHAMETJANOVA | Rita İSMAİLOVA

Article | 2020 | E-Learning and Digital Media17 ( 2 )

The progresses in technology lead to advances in e-learning as well as lead to increase in number of learners participating in e-learning courses. Richness of online resources, activities, and communication tools presented in online courses can be one of the factors that influence learners' attendance to e-learning. In this regard, the initial purpose of this study was to identify online resource, activity and communication tool preferences of learners studying in two public universities: one located in Turkey and one located in Kyrgyzstan. At the second stage, comparison of Turkish and Kyrgyz learners' preferences was carried out t . . .o explore differences in two countries. The participants are first-year undergraduate learners enrolled in first-year courses in the online environment. The total number of participants is 370, which involves 185 Turkish learners and 185 Kyrgyz learners. In the context of this study, participants' submissions to the questionnaire were collected as quantitative data; while participants' opinions toward online resources, activities, and communication tools were obtained as qualitative data. Thus, the study was designed as a mixed methods research that quantitative and qualitative methods were applied for the data analysis. The results demonstrated that Turkish learners perceive communication tools, online exams, and text-based course notes to be the most useful for e-learning, whereas perceive online group activities and wiki pages as not useful enough. On the other hand, Kyrgyz learners perceive interactive materials, online exams, and social media tools to be the most useful for e-learning, whereas perceive online chats and pages as not useful enough. The participants' opinions cover important points for the improvement of current online materials. In addition, learners from Turkey and Kyrgyzstan showed both similarities and differences in terms of their preferences toward online resources, activities, and communication tools, which are explained through this paper More less

Abdullah Erdal TÜMER

Article | 2022 | Proceedings of the Institution of Mechanical Engineers, Part P: Journal of Sports Engineering and Technology ( Published online: 17 December 2022 )

The aim of this research is to predict league rankings through various machine learning models using technical and physical parameters. This study followed a longitudinal observational analytical design. The SENTIO Sports optical tracking system was used to measure the physical demands and technical practices of the players in all matches. Then, the data regarding the last three seasons of the Turkish Super League (2015-2016, 2016-2017, and 2017-2018), was collected. In this research, league rankings were estimated using three machine learning methods: Artificial Neural Networks (ANN), Radial Basis Function (RBFN), Multiple Linear R . . .egression (MLR) with technical and physical parameters of all seasons. Performances were evaluated through R-2, Root Mean Square Error (RMSE), and Mean Absolute Error (MAE). Prediction results of the models are the following: ANN Model; R-2 0.60, RMSE 3.7855 and MAE 2.9139, RBFN Model; R-2 0.26, MAE 3.6292 and RMSE 4.5168, MLR Model; R-2 0.46, MAE 3.4859 and RMSE 4.2064. These results showed that ANN can be used as a successful tool to predict league rankings. In the light of this research, coaches and athletic trainers can organize their training in a way that affects the technical and physical parameters to change the results of the competition. Thus, it will be possible for teams to have a better place in the league-end success ranking More less

Kamalbek KARIMŞAKOV | Burulça SULAYMANOVA | Raziyahan ABDİYEVA

Article | 2017 | Asian and Pacific Migration Journal26 ( 3 )

This paper examines whether remittances from international migration impact on the occupational choice of left-behind youth in Kyrgyzstan. Labor supply is analyzed both at the extensive and intensive margins using cross-sectional data for 2011. To overcome endogeneity concerns, an instrumental variable approach was implemented. Findings demonstrate that migration, rather than remittances, pushes the left-behind youth to become unpaid family workers. This is explained by the substitution effect as the youth left behind are called upon to replace the migrant labor. Moreover, this effect is heterogeneous - female youth are more incline . . .d to becoming unpaid family workers both at the extensive and intensive margin More less

Tinatin DOOLOTKELDİEVA

Article | 2010 | Microbiology Insights ( 3 )

Wheat grain and its products are widely consumed as fodder and basic daily food stuffs in Kyrgyzstan. Mycobiota is known to produce hazardous effects to a consumer since it produces mycotoxins. Henceforth, mycobiota starting from the field stage to flour, grain and flour samples were selected for mycological analysis from eight sites of flour manufacture: grain stored in storehouses before milling, mechanically cleaned grain, washed grain, grain dried and prepared for mill, roughly-milled flour, first grade flour and high grade flour. The samples were analyzed using classical mycological and immunoassay methods in order to detect my . . .cotoxins producing fungi species. We isolated overall 27 species belonging to 7 genera. Mycotoxins producing species like Aspergillus flavus, Aspergillus ochraceus and Penicillium cyclopium were detected in the stored grains and in mechanically-cleaned grains. The species of Penicillium, Alternaria and Fusarium genera dominated in roughly-milled flour samples, so this site of flour manufacture still has a risk and danger of contamination with mycotoxins producing fungus. Only the final product i.e. the high grade flour lacked any fungal contamination. We recommend to scrutinize flour samples at the last stages of processing, particularly in the mills like В1, С1 and С4 More less

Hasan Hüseyin DÖNMEZ

Article | 2012 | Avian Biology Research5 ( 1 )

This study was carried out to examine histological and enzyme histochemical characteristics of the oesophageal tonsil in ducks (Anas platyrhynchos). Tissue samples were collected from distal parts of the mucosal folds at the oesophageal y proventricular junction. We applied alpha naphthyl acetate esterase and acid phosphatase to tissue sections for localisation of T or B lymphocytes. Trichrome staining, silver impregnation, methyl green-pyronin staining and PAS reaction were used for determination of light microscopic structure of the oesophageal tonsils. The oesophageal tonsils were located at the junction of the oesophagus and pro . . .ventriculus. Interestingly, we detected the existence of high endothelial venules in the interfollicular area and of the accumulated positive cells in lymphoid nodules. It can be said that these tonsils have functions similar to the Harderian gland in avian species and Waldeyer's ring in mammalian species. - Keywords: DUCK; HISTOLOGY; OESOPHAGEAL TONSI More less

Gökhan ÖZER

Article | 2024 | Sage Open14 ( 1 )

This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL). The sample of the study includes mostly hand-collected 2,284 firm-year observations obtained from Turkey's listed non-financial companies. Main regression results show that audit committee gender diversity, meeting frequency, and independence are negatively associated with timely reporting. Furthermore, additional analysis indicates the negative association between timely reporting and the audit com . . .mittee effectiveness indexes created by the coexistence of the audit committee. Also, an interaction effect between audit committee independence and gender diversity concerning the timeliness of financial reporting has been documented. The use of fixed effects estimators and two-step system GMM estimator also supported the main results. This paper aims to provide concrete contribution to the literature by examining timely reporting in an emerging market like Turkey. The results suggest that regulatory bodies and companies should review the audit committee structure to better timely reporting and reduce firm and industry-based abnormal delays.This study aims to understand how the characteristics of audit committee influence the timeliness of financial reporting, as represented by three measures: audit report lag, firm-based abnormal audit report lag, and industry-based audit report lags. The research is based on data from 2,284company-year observations, mainly collected by hand from non-financial companies listed in Turkey. To analyze the data, the study utilized regression models and other advanced statistical techniques. The findings show that more diverse (in terms of gender), frequent-meeting, and independent audit committees tend to report more promptly. Additionally, when certain audit committee characteristics combine, there is an even stronger tendency toward timely reporting. These results imply that for better and more timely reporting, companies, especially in emerging markets like Turkey, might benefit from audit committees that are diverse, independent, and meet frequently. Regulatory bodies might also consider these findings when setting guidelines for audit committee structures. Keyword: gender diversity; financial reporting timeliness; audit committee; audit report lag; interaction analysi More less