A Panel Study of the Impact of R&D on Financial Performance: Evidence from an Emerging Market

Mahmut ERDOĞAN | Adilya YAMALTDİNOVA

In recent years, innovation and R&D activities have been one of the most important factors affecting the growth strategies of the companies and their financial performance. However, it is the fundamental elements of sustainable economic growth, innovative activities have strategic decision-making characteristics due to their effects on efficiency and market value. The aim of this paper is to investigate the effects of R&D expenditures on the financial performance of 62 production companies listed in Borsa Istanbul in the period of 2008-2017 by using panel data methods. We used return on assets ...More

Analysis of Article Methodologies on Financial Statements’ Transparency Between the Years 2000 and 2016

Bilal SOLAK

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 ...More

Ordinary differential equations with power boundary layers

Asan ÖMÜRALİEV | Ella ABILAYEVA

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.

Serum biochemical reference values of Kyrgyz donkeys (Equus asinus)

Nurcamal ÖMÜRZAKOVA

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) ...More

Some hematological and biochemical reference values of the thoroughbred Appaloosa horse breeds reared in Kyrgyzstan

Metin BAYRAKTAR | Ruslan SALIKOV

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 ...More

The moderator role of negative environment perceptions in the effect of achievement motivation on work values in entrepreneurship

Ömer Lütfi ANTALYALI

The Optimal Vector Control for the Elastic Oscillations Described by Fredholm Integral-Differential Equations

Elmira ABDILDAYEVA

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 ...More

The web-based learning environment in general physics course in a public university in Kyrgyzstan

Gülşat MUHAMETJANOVA | Azat AKMATBEKOVA

This study was conducted to see the attitudes of students toward web-based learning environment in General Physics course. The study was conducted in a public university in Kyrgyzstan in 2018. 144 students from the faculty of Science and Engineering participated in the study. Online questionnaire was completed online at the end of the spring semester 2017-2018. In addition, in-depth interviews with 12 students were conducted. Results showed that students’ success in online Physics course depends on gender and academic major of students. Factors, that were defined in this study: advantages over ...More

Construction, characteristics and high throughput molecular screening methodologies in some special breeding populations: a horticultural perspective

Hasan CAN | İbrahim İlker ÖZYİĞİT | Mustafa PAKSOY

Advanced marker technologies are widely used for evaluation of genetic diversity in cultivated crops, wild ancestors, landraces or any special plant genotypes. Developing agricultural cultivars requires the following steps: (i) determining desired characteristics to be improved, (ii) screening genetic resources to help find a superior cultivar, (iii) intercrossing selected individuals, (iv) generating genetically hybrid populations and screening them for agro-morphological or molecular traits, (v) evaluating the superior cultivar candidates, (vi) testing field performance at different location ...More

WRESTLING IN TURKIC PEOPLES FROM A SOCIO-CULTURAL PERSPECTIVE

Mehmet TÜRKMEN | Cengiz BUYAR

This monograph will address the following questions: “What was the perspective of Turkic peoples on wrestling branch of sports and what was the cultural aspect of wrestling for social structures and lifestyles of Turkic peoples? What type of a transformation did wrestle experience? What is its current state at national level?” Problem: The problem of this research pertains to the fact that the richness of traditional wrestling which is known to possess a deep-seated reputation in Turkish history of sports and occupy an affluent position in Turkish sports tradition is not well-reflected in the ...More

OSMANLI DEVLETİ'NDE ATLI AVCILIKTAN BİR KESİT = A CASE FROM THE HUNTING IN THE OTTOMAN STATE

Mehmet TÜRKMEN | Cengiz BUYAR

Since the foundation of the Ottoman Empire, it has given importance to hunting which includes various developmental functions. In the short term, he has institutionalized from the center to the provincial with his deep-rooted experiences in horse hunting. A large number of units were created under this institution, a hierarchical structure was formed within each unit. Hunting with domestication of the horse; nutrition in the first stage, after the military skills development, entertainment-games and sports has been a common practice. Hunting in the Ottoman Empire, all these functions were take ...More

OĞUZ BOYLARININ TANRI DAĞLARINDAKİ İZLERİ

Kayrat BELEK

Kök Türk kağanlıklarının yönetim merkezini içine barındıran başta İpek Yolu olmak üzere önemli ticaret yolları üzerinde bulunan bugünkü Kırgızistan sınırları içinde kalan topraklarda Türk kökenli boylara ait boy damgalar, yazıtlar, sikkeler, kitabeler bulunmaktadır. Ayrıca Türk kültürünün ve tarihinin yükselmesinde büyük rolleri olan Oguzların, daha Kök Türk çağlarından başlayarak günümüze kadar zengin miras değerlerini bıraktıkları görülür. Dolayısıyla Türklerin hem İslamiyet öncesi hem de İslamiyet’in kabul edilmesi ve yayılmasıyla birlikte anılan coğrafyada dil, din, tarih, edebiyat, sanat ...More