<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dcterms="http://purl.org/dc/terms/">
<rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2991">
    <dcterms:title><![CDATA[Differences Between the International Accounting Standards and the  Theoretical Structure of Accounting in Turkey]]></dcterms:title>
    <dcterms:abstract><![CDATA[Accounting system provides non-misleading and controllable information on a  company‘s financial structure and consequences of its activities. In this context, the  theroetical structure of accounting is important. Accounting practices are in a constantly  changing and developing environment. There are major differences between accounting  practices and its theory. There are a number of institutions and organizations in Turkey  that affects the theroetical structure of accounting. After the adoption of new Turkish  Commerce Law, this multi-headed structure will be eliminated. According to the draft of  new Turkish Commerce Law, Turkey Accounting Standards Board (TASB) will be  responsible from the accounting regulations in Turkey. As a matter of fact, this  institution has been issuing the International Accounting Standards in Turkey since its  establishment in 2005. Until now, the TASB has issued 29 standards for the publicly  traded companies and it is also preparing International Accounting Standards for the  SMEs in Turkey. This study examines the theoretical structure of accounting in Turkey  and its differences from the International Accounting Standards.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[227]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2990">
    <dcterms:title><![CDATA[The Effects of Financial Failure in Business Inventory Management]]></dcterms:title>
    <dcterms:abstract><![CDATA[Global competition increases, inventory management businesses on the  importance increased. Goods and services to sell in the global market, the unit costs  low, the production efficiency is need to higher..Stok management, raw material  supply whether manufactured and offered to customers are far, production and  distribution activities is fundamental. The amount of inventory the company&#039;s total  assets 40% to 60% in the thought, the investment in a significant portion of the  inventory allocated to the will see. Especially,in trade businesses inventory, is  majority of the balance sheet active.In the industry businesses the fixed assets  ,investment is well ossified in inventory that will see. That in a state enterprise  liquidity is insufficient and receivables collected in both high-cost inventories  disposal are challenges. Daily operations to meet cash asset management could not,  pay their debts to be forced, commercial reputation damage to the liquidation or  even bankruptcy process go through a process to enter will result.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[165]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2989">
    <dcterms:title><![CDATA[Evaluation of Residual Stresses in Heat Treated AISI 5115 and AISI 52100  Steels via Analysis of Instrumented Sharp Indentation Load-Unload Cycle]]></dcterms:title>
    <dcterms:abstract><![CDATA[In this research, heat treated AISI 5115 (16MnCr5) cementation and AISI 52100  roller bearing steels were investigated. The specimens that were prepared before and after  heat treatment application were sectioned via wire-erosion machine. Specimens were properly  sanded and polished to get a smooth surface. Optical micrographs of each specimen were  taken by a Nikon Eclipse ME 600 metallographic microscope. These specimens were then  examined by using a Dynamic Ultra Micro Hardness (DUH) tester under a set of maximum  loads of 200, 400, 600, 800, and 1000 mN. For each heat treated and non-heat treated  specimen subjected to load-unload cycle under the same amount of maximum load, load vs.  penetration depth curves were plotted. By comparing the resultant load-unload curves, types  of the residual stresses were determined. Individual calculations were made for tensile and  compressive residual stresses to obtain the residual stress values.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[446]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2988">
    <dcterms:title><![CDATA[An Evaluation of Biological Treatment Methods Used in Olive Mill  Wastewaters]]></dcterms:title>
    <dcterms:abstract><![CDATA[Olive mill wastewater (OMW) is produced seasonally by a large number  of small olive mills scattered in Mediterranean countries. It has a high environmental  impact because of the concentration of its pollutant content and the quantity of waste  water produced. OMW contains high amounts of organic, inorganic and polyphenols.  It affects the water and soil quality, is toxic to plant life, and create odor nuisance  when disposed into the environment. The main problem regarding the disposal of  OMW is to find an environmentally friendly and economically viable solution.  Among the various techniques proposed, biological treatment appears to be  convenient from the economic point of view. The biological treatment of OMW is  quite difficult since it contains many complex substances, mostly when more easily  degradable carbon source is present in the medium. Several biological treatment  systems have been examined for the treatment of OMW, resulting in considerable  organic load and toxicity abatement. The present work aims to provide an updated  review of the current biological methods used in OMW treatment.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[585]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2987">
    <dcterms:title><![CDATA[Determination of the Right Strategy to be Received for the Maximum  Permanent Level of Learning]]></dcterms:title>
    <dcterms:abstract><![CDATA[During training period in Vocational schools and faculties of the &quot;Computer&quot; and  &quot;Accounting&quot; section , the basic lessons , taught in the first year be read as references to  other courses because of teaching done in terms of spinal function.  Đn this context the aim of our study is to make a Research on students and lecturers for the  main course, training in the first year , in the relevant sections of Vocational School and  faculties and get some proposals for these courses how to be read the next period and  determining right strategy for teaching methods and removing the highest level to obtain the  maximum benefit.  As a result of this work for this part of the basic course is intended to maximize the learning.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[708]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2986">
    <dcterms:title><![CDATA[Effect Of Bioethanol – Gasoline Blends On The Exhaust Emissons And  Performance Of A Vehicle]]></dcterms:title>
    <dcterms:abstract><![CDATA[In this study, the effect of using new generation fuel injection  system and electronic ignition system in a spark ignition (SI) vehicle as an  alternative fuel by using bioethanol on the exhaust emissions and performance  of vehicle will be experimentally examined. By mixing bioethanol and gasoline  in diverse proportions as 50%, the effects of this on the exhaust emissions and  performance of vehicle will be searched. An order to establish the emissions of  vehicle, by running the vehicle in different clutch types and various vehicle  speed were accounted through measuring wheel power, fuel consumption and  CO, CO2, HC, NOx exhaust emissions were measured at each gear for each  fuels.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[336]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2985">
    <dcterms:title><![CDATA[A Rumelian Legend: Safiye Erol and Ciğerdelen]]></dcterms:title>
    <dcterms:abstract><![CDATA[Ciğerdelen, a novel of Safiye Erol first published in 1946, is an important  study of Ottoman conquest idea and the Balkan adventure. We can say that the book  contains intertwined a few novels. On the one hand the book can be handled as a  post-modern romance, on the other hand, as a post-modern historical novel that  focused on Ottoman’s protection and defense of the Balkans. The book does not stay  away from the tradition of Turkish folk narration, and has biographical features with  the traces from author’s life. Safiye Erol, as a daughter of a Balkan originated family,  succeeded to carry the Ottoman’s love of Balkans into a concrete ground with this  novel. In this paper, we will try to analyze Cigerdelen, one of the novels that get the  Balkans to the center, by starting from its title and pointing out the couple meaning  and repetition sprinkled by the author to the whole novel.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[731]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2984">
    <dcterms:title><![CDATA[Effect of Organic and Inorganic Manganese Supplementation in Diets on  Performance and Some Organ Weights of Japanese Quails (Coturnix  coturnix japonica)]]></dcterms:title>
    <dcterms:abstract><![CDATA[This study was carried out to determine the effects of diets containing different  levels of inorganic and organic manganese sources on fattening performance and some organ  weights of Japanese quails. In this study, 256 one day old quail chicks were fed four levels of  inorganic and organic Mn in factorial arrangement design for 35 days. The dietary treatments  consisted of the supplementation of the basal diet with 30, 60, 90 and 120 mg/kg Mn supplied  from manganese sulphate and manganese bioplex. Dietary Mn sources as a main factor did not  effect investigated parameters. But dietary Mn levels had significant effect on all parameters  except for feed intake. Supplementation of 60 mg/kg Mn to diets resulted in an increase BW,  BWG, liver and pancreas weights, also improved feed conversion ratio.  Keywords: Manganese, performance, Quail]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[570]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2983">
    <dcterms:title><![CDATA[The Reflections of The Bosnian War on Turkish Poetry Within the  Framework of War-Literature Affinity]]></dcterms:title>
    <dcterms:abstract><![CDATA[The Balkans, which deterritorialized from the Ottoman geography to a great extend as of  second constitutional period, taken up in Turkish literature with various aspects. The Balkan societies, one  of the basic issues in the Second Constitutional Period press, were paid closer attention by the Ottoman  intellectuals due o the emigrations to Istanbul. The fact that the Balkans deterritorialized from the  Ottoman territory paved the way for number of poets and authors, especially the ones popular in the  region, to write on the geography. This geography sustained its existence as a basic theme in Republican  period literature.  The Balkans, proclaimed their independence following the collapse of Yugoslavia, became a  centre of focus for the Turkish intellects once again. However, this time the interest shown is lesser than  those after the war of the Balkans. The Bosnian war became an effect to increase the gradually declining  interest; various poets-writers carried the tragedies in the war to their poems-writings.  In this study, focusing on the Bosnian war, consideration of Bosnia in New Turkish poetry will  be examined in the context of war-literature relationship.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[726]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2982">
    <dcterms:title><![CDATA[Sustainable Aquaculture and Environmental Interactions]]></dcterms:title>
    <dcterms:abstract><![CDATA[Aquaculture is the fastest growing sector in all of the world in recent years. It is  necessary to support the development of sustainable aquaculture in the world. For this purpose  The Commission of the European Communities prepared a communication on the strategy for  the sustainable development of european aquaculture. Salmon, trout, sea bass and sea bream  farming have been developed in european countires. Differents farming methodes and technics  are used in aquaculture. But especially marine fish farming has been criticised for its  environmental and ecological impacts. The extensive and semi intensive farming methods  have less environmental impacts than intensive aquaculture. In this paper we try to review  differents fish culture methods and their impacts on the aquatic environment. It is also  discussed the necessary measures to be taken to minimize the effects of fish farms on the  environments]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[616]]></dcterms:extent>
</rdf:Description></rdf:RDF>