Browsing by Subject "Conceptual framework"
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Item Open Access Algorithms for effective querying of compound graph-based pathway databases(BioMed Central Ltd., 2009-11-16) Doğrusöz, Uğur; Çetintaş, Ahmet; Demir, Emek; Babur, ÖzgünBackground: Graph-based pathway ontologies and databases are widely used to represent data about cellular processes. This representation makes it possible to programmatically integrate cellular networks and to investigate them using the well-understood concepts of graph theory in order to predict their structural and dynamic properties. An extension of this graph representation, namely hierarchically structured or compound graphs, in which a member of a biological network may recursively contain a sub-network of a somehow logically similar group of biological objects, provides many additional benefits for analysis of biological pathways, including reduction of complexity by decomposition into distinct components or modules. In this regard, it is essential to effectively query such integrated large compound networks to extract the sub-networks of interest with the help of efficient algorithms and software tools. Results: Towards this goal, we developed a querying framework, along with a number of graph-theoretic algorithms from simple neighborhood queries to shortest paths to feedback loops, that is applicable to all sorts of graph-based pathway databases, from PPIs (protein-protein interactions) to metabolic and signaling pathways. The framework is unique in that it can account for compound or nested structures and ubiquitous entities present in the pathway data. In addition, the queries may be related to each other through "AND" and "OR" operators, and can be recursively organized into a tree, in which the result of one query might be a source and/or target for another, to form more complex queries. The algorithms were implemented within the querying component of a new version of the software tool PATIKAweb (Pathway Analysis Tool for Integration and Knowledge Acquisition) and have proven useful for answering a number of biologically significant questions for large graph-based pathway databases. Conclusion: The PATIKA Project Web site is http://www.patika.org. PATIKAweb version 2.1 is available at http://web.patika.org. © 2009 Dogrusoz et al; licensee BioMed Central Ltd.Item Open Access A comparative study on indoor soundscape in museum environments(Bilkent University, 2019-07) Orhan, CemreThe aim of this study is to understand how visitors perceive and compare the soundscapes of different museum environments. To reach this goal, physical parameters as acoustic measurements, and perceptual data as questionnaires and interviews were explored in Rahmi M. Koç Museum, and Erimtan Archaeology and Arts Museum. Both museums are located near the main gate of Ankara Castle, which is one of the most historic and cultural part of the city. To find out the acoustical parameters of the case study settings, Equivalent Continuous A-weighted Sound Level (LAeq) was measured in-situ with Bruel & Kjaer 2230 sound level meter, and Speech Transmission Index (STI) and Reverberation Time (T30) were measured with the Odeon Room Acoustics Software 13.01. For the perceptual data, the questionnaires were analyzed by using SPSS program. Interviews were analyzed with the Grounded Theory (GT) method to explore the visitors’ perception towards the indoor soundscapes of museum environments. After analyzing the data of interviews, the conceptual framework was created. This process was completed with the ATLAS.ti Software. Results showed that the soundscapes of the indoor environment cannot be explored only with physical parameters. Results showed that visitors’ perception of soundscape changes according to the theme of the museums, and visitors’ preference of sound environment changes according to the building types.Item Open Access Designing mosques for secular congregations: Transformations of the mosque as a social space in Turkey(Locke Science Publishing, 2011) Özaloglu, S.; Gürel, M. O.This study examines contemporary meanings and uses of the mosque in Turkey by arguing that productive architectural plans require understanding both the socio-historical development of the mosque and the socio-political transformations that have led to the mosque's current position in society. Mosque space is conceptualized as a physical environment that cultivates the formation and transformation of individual, social, and collective memories. The study questions whether the mosque still exhibits the qualities of a social space and whether new and innovative mosque designs reflect - programmatically, architecturally, and spatially - transformations related to their current uses and social meanings. These questions are explored through interviews, two questionnaires, and a worksheet, all of which involve a case study of Dogramacizade Mosque in Ankara. On one hand, the findings underscore the changing relationship between Muslim women and mosque space as a result of the transformation of congregations into citizens of a contemporary secular nation and suggest that spatial designs of mosques should take present-day behaviors and practices into consideration rather than ignoring this social aspect through which transformations occur. On the other hand, the collective memory of congregation members resists changing the allocation of prayer halls in the mosque. Members are in favor of continuing the traditional layout of separated spaces based on gender differences. The resistance implies that collective memory changes much slower than behaviors or lifestyles in terms of gender issues. Additionally, parallel to the findings, modernization of the mosque brings forth the idea of resurrecting the mosque s historical form as a social complex that fundamentally conflicts with secularity.Item Open Access Designing resilient energy education programs for a sustainable future(Prescott College, 2015) Lane, J. F.Effective teacher professional development in energy education is essential to creating a sustainable future. This article highlights and describes three key components of the Wisconsin K-12 Energy Education Program (KEEP) that have led to two decades of increased statewide energy literacy. The success of the program can be attributed to supportive partnerships that guide staff, the development of an adaptive conceptual framework, and a professional development network for teachers. We offer these components as a guide for other energy education programs to promote future successes in teacher professional development in energy education.Item Open Access Finansal raporlamaya ilişkin kavramsal çerçeve: değişiklikler ve karşılaştırmalar(TÜRMOB, 2019) Sultanoğlu, BanuUluslararası Muhasebe Standartları Kurulu (IASB) ve Finansal Muhasebe Standartları Kurulu (FASB) 2002 yılında muhasebe standartlarını yakınsama amacıyla ortak bir Proje başlatmıştır. Bu proje kapsamında, 1989 yılından itibaren yürürlükte olan Kavramsal Çerçeveyi revize etme çalışmalarına başlanmış ve değişiklikleri içeren şekliyle “Finansal Raporlamaya İlişkin Kavramsal Çerçeve” olarak 2010 yılında yayınlanmıştır. FASB’ın Proje’den çekilmesi üzerine, Kavramsal Çerçevenin değişiklik yapılmamış bölümlerini, tek başına gözden geçirmeye karar verdiğini ilan eden IASB, 2013 yılında tartışma metnini, 2015 yılında, standart taslağını yayınlayarak kamuouyunun görüşüne sunmuştur. Mevcut Kavramsal Çerçevedeki boşlukları doldurmak, finansal tablo unsurlarının tanımlarını güncellemek ve bazı konulara açıklık getirmek amacıyla tam olarak revize edilmiş yeni versiyonu 29 Mart 2018 tarihinde yayınlanmıştır. Bu çalışmada, Revize Kavramsal Çerçevede getirilen değişiklikler ve güncellemeler gerekçeleriyle birlikte ve Mevcut Kavramsal Çerçeve ile karşılaştırmalı bir şekilde ele alınarak incelenmiştir.Item Open Access M2M-fair value accounting(Intech, 2017) Özerhan, Y.; Sultanoğlu, Banu; Gökten, S.Since the past 20 years, the value relevance of financial information based on the historical cost method has been widely criticized among the academics and the preparers of financial information. The ongoing debate over the shortcomings of historical cost for ascertaining the worth of assets and liabilities and the rapid spread of fair value measurement for financial reporting has first led to the issuance of Financial Accounting Standard No. 157 Fair Value Measurements in September 2006 and then the initialization of fair value measurement project by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board in 2006 within the convergence project. On May 12, 2011, when the IASB issued IFRS 13 Fair Value Measurement, it appears that there has been substantial convergence between IFRS 13 and FASB 157. The purpose of this paper is to comprehensively explain the fair value accounting in accordance with IFRS 13 and describe the types of assets and liabilities that are subject to fair value accounting and their accompanying measurement principles with reference to other IFRSs and the Exposure Draft Conceptual Framework for Financial Reporting.Item Open Access Muhasebe teorisi ve yeni kavramsal çerçeveye göre varlık, borç ve özkaynak kavramlarının tanımı ve sunumu: Ülkelerarası karşılaştırma(Marmara Üniversitesi, İktisat Fakültesi, 2018) Sultanoğlu, Banu; Özerman, Y.Muhasebe teorisinin temel çerçevesini oluşturan önemli konulardan biri finansal tablo unsurlarıdır. Varlık, borç, özkaynak, gelir ve gider olarak bilinen finansal tablo unsurları, finansal tablolarda, işlemlerin ve diğer olayların finansal etkilerinin ekonomik karakterleri dikkate alınarak sınıflandırılmakta ve raporlanmaktadır. Bu unsurların tanımı, tahakkuku ve ölçümüne ilişkin yaklaşım farklılıkları, finansal tablolarda raporlanan tutarların değişiklik göstermesine neden olmaktadır. Bu çalışmada, muhasebenin teorik çerçevesi kapsamında, varlık, borç ve özkaynak kavramlarının tanımları tartışılmıştır. Ayrıca, 2018 yılında Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından yayınlanan yeni Kavramsal Çerçevede söz konusu kavramların tanımında yapılan değişiklikler de ele alınmış ve bu değişikliklerin gerekçeleri açıklanmıştır. Diğer taraftan, varlık, borç ve özkaynak kalemlerinin finansal durum tablosundaki sunumuna yönelik olarak Türkiye ve diğer ülkelerdeki uygulamalar karşılaştırmalı bir şekilde ele alınarak incelenmiştir.