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Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies ...Более
The regularized asymptotics of a solution of the Cauchy problem for systems of singularly perturbed ordinary differential equations is constructed. It is shown that a power boundary layer appears in such problems in addition to other boundary layers.
The aim of the study was to determine the some serum biochemical values of Kyrgyz donkeys and present the reference values. Fifty (50) healthy donkeys in different ages (6–24 months, 2–15 years, and > 15 years old) and gender (male and female) were clinically examined and blood samples were taken. Serum triglycerides (TG), creatine phosphokinase (CPK), aspartate aminotransferase (AST), gamma glutamyl transferase (GGT), alkaline phosphatase (ALP), total bilirubin (TBil), total protein (TP), albumin (Alb), creatinine (Creat), urea (Urea), amylase (Amy), lipase (Lip), calcium (Ca), magnesium (Mg) ...Более
The aim of this study was to determine the normal hematological and biochemical parameters of the Thoroughbred Appaloosa horse breeds which reared in Tong and Issık-Kul regions of Kyrgyzstan. Fifty-six (n 56) healthy horse breeds in different ages (0–12 months and 1–5 years) and gender (n 29 male and n 27 female) were clinically examined and blood samples were taken. Red blood cell (RBC) count, white blood cell (WBC) count, the count (#); the percentage () of the lymphocytes (lymph), monocytes (mid), granulocytes (gran); and the values of hemoglobin (HGB), hematocrit (HCT), blood clot cell ...Более
In this paper, we investigate the nonlinear problem of the optimal vector control for oscillation processes described by Fredholm integro-differential equations in partial derivatives when function of external sources nonlinearly depend on control parameters. It was found that the system of nonlinear integral equations,which obtained relatively to the components of the optimal vector control, have the property of equal relations. This fact lets us to simplify the procedure of the constructing the solution of the nonlinear optimization problem. We have developed algorithm for constructing the s ...Более
Bakıt BORKOYEV | Kalıypa SALİYEVA | Ali Osman SOLAK | İbrahim İlker ÖZYİĞİT
In this study, mineral nutrient and heavy metal (Al, Ca, Cd, Cu, Fe, K, Mg, Mn, Na, Ni, Pb, and Zn) contents of the walnut kernels and their co-located soil samples collected from the four different zones of natural walnut forests (Sary-Chelek, Arslanbap, and Kara-Alma in Jalal-Abad Region and Kara-Shoro in Osh Region) in Kyrgyzstan were investigated. The highest concentrations for all elements determined in the soil samples were observed in the Sary-Chelek zone whereas the Arslanbap zone was found to be having the lowest concentrations except Fe and Zn. The highest concentrations in the kerne ...Более
A new voltammetric approach was developed for the determination of paracetamol in tablet and syrup samples using chemometric optimization. The method is based on the use of the gold nanoparticles-polyaniline (AuNPs-PA) modified pencil graphite electrode (PGE). Electrode system was fabricated by using the electrochemical reduction of gold on aniline modified pencil electrode to give gold nanoparticles. A 3(3) full factorial design was used to find optimal oxidation conditions of paracetamol on the AuNPs-PA-PGE. The optimal oxidation conditions of drug substance were found as -524 mV for the acc ...Более
The interaction among the energy unit prices, which are considered as the most effective factor on the realization of economic growth, and the distribution of this interaction throughout the manufacturing process have become popular subjects in research recently. Especially, the scarcity of energy resources and the problems encountered in their supply make it necessary to utilize alternative energy resources. Thus, the realization of production using different energy inputs simultaneously results in an interaction between the factors and the spillover effect. Thus, in the study, alternative ve ...Более
Aluminum (Al) is one of the most important stress factors that reduce plant productivity in acidic soils. Present work thereby analyzed Al-induced genomic alterations in Bryophyllum daigremontianum clones using RAPD and ISSR markers, and investigated responding changes in photosynthetic pigment (chlorophyll a, b, a/b, total chlorophyll and carotenoid) contents and total soluble protein amounts in plant leaves. The main reason for the use of bulbiferous spurs originated clone plants was to increase reliability and acceptability of RAPD and ISSR techniques in DNA fingerprinting. Raised 40 clone ...Более
The first boundary value problem is studied for an n-dimensional parabolic linear system of differential equations with a small parameter multiplying the spatial derivative. A complete regularized asymptotics of the solution is constructed for the case in which the system is uniformly Petrovskii parabolic. The asymptotics contains 2n parabolic boundary layer functions described by the complementary error function.
Bovine piroplasmosis is a tick-borne disease caused by apicomplexan hemoparasites of the genera Theileria and Babesia. This study was carried out to assess the presence and frequency of piroplasm parasites in apparently healthy cattle in Kyrgyzstan. A total of 454 blood samples were collected from animals of various ages in eight villages located in the Chu valley and around the Lake Issyk Kul. The hypervariable V4 region of the 18S ribosomal RNA (rRNA) gene was amplified with a set of primers specific targeting members of the genera Theileria and Babesia. Amplified PCR products were hybridize ...Более
Since its initial detection in Turkey in 2009, the invasive destructive pest South American tomato pinworm Tuta absoluta (Meyrick) (Lepidoptera: Gelechiidae) has started its new invasion journey to east and invaded most Asian countries. This pest currently causes extensive damage to tomato production and potentially threatens key production areas such as China. To provide an overview of current status of T. absoluta in Asia, we have briefly reviewed the damage and economic impacts by this pest locally and discussed why this species has spread so rapidly among the countries. Moreover, ongoing i ...Более