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Analiz metodu sonuçlarının, dahili kontrol sistemine olan güvenilirliliğinin ve tecrübenin, denetçilerin analiz metodunu kullanmasına etkisi: Ampirik çalışma. Son yıllarda artan rekabet koşulları denetçileri daha etkin ve kullanışlı teknikler seçmeye yönlendirmiştir. Analiz metodu, denetçilere bu etkinliği ve kullanışlılığı sağlamaktadır. Fakat, denetçilerin bu tekniğin ne dereceye kadar kullandıkları henüz belirgin değildir. Bu çalışma, bazı faktörlerin denetçilerin analiz metodu yargılarını nasıl etkilediğini belirlemeyi amaçlamıştır. Bu faktörler dahili kontrol sistemine olan güvenilirlik, tecrübe ve analiz metodu sonuçlarıdır. Araştırmanın amacı, bu faktörlerin temel etkilerinin belirlenmesidir.Bu şekilde denetçilerin yargı kriterlerinin anlaşılması amaçlanmıştır. Bulguların ortaya koyduğu kısaca şöyledir: Türk denetçiler denetim programlarını değerlendirirken, kendi yargılarını kullanmamaktadırlar. Çalışmadaki örnekte, denetçiler verilen denetim saatini pek değiştirmemişlerdir. Denetçiler, tecrübe seviyelerindeki farklara rağmen, dahili kontrol sistemine olan güvenilirlik, analiz metodlarının hata sinyali vermesi ya da vermemesi gibi ilgili faktörlerdeki değişimlere çok fazla ilgi göstermemişlerdir. Bu bulguların bir sonucu, denetim eğitimlerinde analiz metodu uygulamalarıyla ilgili daha fazla denetim eğitimi verilmesidir ve denetçilere daha etkin ve kullanışlı denetimler için, kendi yargılarını kullanmaları yolunda da eğitim verilmelidir. Rekabete ve maliyete duyarlı denetçiler sağlayacak eğitimler verilmelidir. The impact of analytical review results, internal control reliability and experience on auditors' use of analytical review: An Empirical Study. In recent years, increased competition in the audit sector, made the auditors to choose more efficient and effective audit techniques. Analytical review techniques provides these efficiency and effectiveness to the auditors. However, the extend of analytical review application by auditors is not clear. The focus of this study is to try to determine how some factors affect analytical review judgements of the auditors. These factors are the internal control reliability; experience, and the results of analytical reviews. The purpose of the research is to determine the major effects of these dimensions. By this way, it is aimed to understand the auditors judgement criterias. A short overview of the finding show that: The Turkish auditors do not use their judgments in the evaluation of the audit programs. In the case, the auditors mostly did not change the given audit hour. They do not show so much interest for the changing factors like internal control reliability or error signals of analytical review methods in spite of their experience level. One implication of this finding is that more audit training can be given for analytical review applications, and the auditors can also be trained to use their judgements for more effective and efficient audits. The trainings must be given to provide, cost and competition concious auditors. 97

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Bu çalışmada, Türk halk oyunlarının eğitiminde kullanılacak yöntem ve tekniklerin belirlenmesi hedef alınmıştır. Genel olarak eğitim ve öğretim olguları açıklanmış, bu konudaki temel kavramlar belirtilmiştir. Eğitim-öğretimde, iletişim ve etkileşimin önemi belirtilerek, öğretme ve öğrenme yaklaşımları ile genel öğretim yöntemleri incelenmiştir. Eğitim ve öğretimde gelişimin önemi düşünülerek, yaş gruplarına göre fiziksel, zihinsel ve hareket gelişimleri incelenmiştir. Türk halk oyunlarının öğretiminde, genel anlamda üç yöntem kullanılmaktadır. Bunlar; Geleneksel Yöntem, Klasik Yöntem ve Bilimsel yöntemlerin uygulanmasında kullanılan teknikler ve çalışmalar incelenerek değerlendirilmiştir. Ele aldığımız ve kullanılmasını önerdiğimiz yöntem, Bilimsel Yöntemdir. Bu yöntemde, çağdaş eğitim yaklaşımları ile dans biliminin bulgularından yararlanılarak, Dört Aşamalı Öğretim Süreci meydana getirilmiştir. Bunlar; Hazırlık Aşaması, Bilgilendirme Aşaması, Uygulama Aşaması, Dönüt ve Düzeltme Aşamalarıdır. Bu aşamaların başarıya ulaşması öğreticinin (öğretmen) bilgi, beceri, ve niteliklerine bağlı olunduğundan, öğreticide olması gereken vasıflar yine bu bölümde sıralanmıştır. Uygulama aşamasında kullanılması gereken öğretim yöntemleri ile müzik, ritim kullanımı ve sayım tekniği belirtilmiştir. Bunların yanında oyun ve müzik analizlerinin yapılması gereği savunularak; oyunların kuruluş formlarının ve adım analizlerinin nasıl yapılacağı bu aşamada belirtilmiştir. Oyun kadar önemli olan oyun müziklerinin de genel ve özel saptamalar dahilinde analiz edilmesi açıklanmıştır. Türk halk oyunları öğretiminde çalışma ortamının önemi düşünülerek, ideal çalışma salonu özellikleri sıralanmıştır. Her çalışma ve uygulamada olduğu gibi, Türk halk oyunlarının öğretiminden önce de hazırlık yapmak gerekmektedir. Bu düşünceye dayanarak Türk halk oyunları öğreticisinin çalışma öncesi hazırlıkları açıklanmıştır. Çalışmamızın sonunda ise, Edirne İli halk oyunlarından dört değişik yapıda olanı ele alınmıştır. Dört oyunun tarihsel ve kültürel gelişimleri, adım ve müzik analizleri, ritim yapıları ve notasyon yazımları yapılmıştır., The aim of this study is to determine the methods and techniques used in teaching Turkish Folk Dances. Generally, the concepts of teaching and educating have been accounted for and relating basic principles have been searched. Considering the importance of grovvth in education, according to different age groups, physical and mental growths have also been exanıined. in teachiııg Turkish Folk Dances, rnainly three methods are used which are traditional, classic and scientitlc methods. The techniques and studies vvhich are used in the application of these methods have been evaluated through investigations. Suggested and examined method is the scientific öne in vvhich four-stage teaching process has been formed by benefiting from both contemporary approaches to education and the fındings of folk dance researches. These stages are preparation stage, informative stage, application stage, retreat and correction stage. The qualifications of the teacher has also been Hsted, since accomplishing tehese stages depends on the skills, knowledge and the qualiiîcations of the teacher. During application stage, together vvith the teaching methods, music, how to use rhythm and counting techniques have been explained. Furthermore, the idea of the necessity of analyzing dances and music has been defended and by means of this, hovv to do the establishment of the forms and the analysis of steps of these dances have been determined in this application stage.Music, which is as important as dances, has been discussed in both general and personal views. Since the importance of location in these dances carries a great role, the features of an ideal practice/location have been listed. Similar to all other studies, prior to the teaching process, some preparations should be done in the teaching of Turkish Folk Dances. In accordance with this idea, the preparations a teacher should make have been listed. Eventually, four different types of dances from Edirne region have been examined. Their historical and cultural growth, step and music analysis, rhythm and their musical noting have been prepared.

Bu makalede öncelikle infrared spektroskopi ile ilgili teorik bilgiler ve kullanım alanları özetlenmiştir. Ardından, yem ham maddeleri, karma yemler ve kaba yemlerin kimyasal kompozisyonlarının belirlenmesinde infrared spektroskopi kullanımı incelenmiştir. Sonuç olarak, yem ham maddeleri, karma yemler ve kaba yemlerin kimyasal kompozisyonlarının belirlenmesinde infrared spektroskopinin hızlı, ucuz ve çevre dostu bir analiz metodu olarak kullanılabileceği kanısına varılmıştır. Bunlara ek olarak, eğer yeterli sayıda eğitilmiş insan ve kalibrasyon merkezi sağlanabilirse infrared spektroskopinin Türk Yem Endüstrisi'nde kullanımının kalite ve verimliliği artıracağı vurgulanmıştır. In this review, firstly information concerned with infrared spectroscopy and its application fields are briefed. Subsequently, use of the infrared spectroscopy for prediction of chemical composition of feed ingredients, mixed feeds and forages is given. It is considered that, the infrared spectroscopy as a rapid, inexpensive and enviromental friendly analytical method can be used to predict chemical composition of feed ingredients, mixed feeds and forages. Futhermore, it is noticed that implementation of the infrared spectroscopy into Turkish Feed Industry can improve the quality and productivity if enough number of competent people and calibration centers are provided.

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Bu araştırmanın amacı, toprak analizlerinden yararlanarak çiftlik topraklannın verimlilik durumunu ortaya koymak ve yetiştirilen bitkilere verilecek gübre miktarlarını belirlemektir. Bu amaçla çiftlik arazisinden 35 adet toprak örneği alınmış ve bu örneklerde mekanik analiz, pH, EC, organik madde, CaC03, azot. fosfor. potasyum. Kalsiyum, magnezyum, sodyum, demir, bakır, çinko ve mangan belirlenmiştir. Analiz sonuçlarına göre çiftlik topraklarının genellikle ağır bünyeli, orta alkalin pH'da, tuzluluk problemi olmayan, organik madde. azot ve çinko yönünden yoksul, fosfor, potasyum, kalsiyum, magnezyum, demir, bakır ve mangan yönünden oldukça zengin olduğu ortaya konulmuştur. The purpose of the research was to determine the fertility levels of the soils in the Experimental Farm of Agricultural Faculty through the means of For this piapose, 35 soil samples were taken from the farm area and in these samples, particle size distribution pH. E, Organic matter, Nitrogen, Phosphonıs, Potassium, Magnessıum, Sodom, Iran, Copper, Zinc, Manganese were determined. According to analysis results the soils of the farm were mostly heavy textured. in alkaline pH and in low salt concentration. Contents of Organic matter, Nitrogen, Phosphorus, Potassium, Calcium, Magnesium, Iron, Copper and Manganese were quite higher than the sufficiency level.

ÖZET Bu araştırmada, dondurma işleminin sperma metabolizması üzerine olan etkilerini incelemek amacıyla, 10 adet Merinos ırkı koçtan sun 'i vajen yardımıyla alınan spermaların fiziksel ve biyokimyasal analizleri yapıldı. Fiziksel muayenede spermatolojik özellik olarak hacim, renk, pH ve spermatozoa yoğunluğu kriterleri göz önüne alındı. Araştırmada ortalama olarak hacim 1,62 cm3, renk koyu krem, krem, pH değeri 6,6 ve spermatozoa yoğunluğu 2,53 x 106/mm3 şeklinde belirlendi. Fiziksel muayeneden sonra spermalar, Hettich EBA III santrifüjü kullanılarak 5000 rpm.de 15 dakika santrifüje edilerek seminal plazmaları ayrıldı. Elde edilen seminal plazmalar kontrol grubu olarak nitelendirildi ve biyokimyasal analizler yapıldı. Burada metabolitler grubunu oluşturan fruktoz, kolesterol, trigliserid, üre, total protein ve albumin düzeyleri kinetik spektrofotometre kullanılarak, membran lipidleri bölümünde yer alan fosfatidilkolin ve fosfatidiletanolamin düzeyleri TLC, ekstraksiyon işlemi ve kinetik spektrofotometre kullanımının yer aldığı üç basamakta gerçekleştirildi. Enzimler grubunu oluşturan LDH, ALT, AST, ALP ve ACP düzeyleri otoanalizör kullanılarak, mineraller bölümünde yer alan fosfor, kalsiyum ve magnezyum düzeyleri kinetik spektrofotometre kullanılarak, sodyum ve potasyum düzeyleri ise fleym fotometrik olarak belirlendi. Direkt dondurma grubunda, spermalar herhangi bir işleme tabi tutulmadan -1-direkt olarak, 1/3 sulandırılarak dondurma grubunda İse spermalar tüm sulandırıcıda % 5 oranında gliserol bulunacak şekilde glikoz fosfat sulandırıcısı ile 1/3 oranında sulandırılarak - 196 `C de sıvı azot buharında donduruldular. 20 günlük bekleme süresi sonunda dondurulmuş spermalar 80 °C de 5 sn.de eritilerek kontrol grubunda belirtilen şekilde analize edildiler. Bu analizler sonucunda, elde edilen sonuçların varyans analizlerinde kontrol grubu - direkt dondurma grubu ve kontrol grubu - 1/3 sulandırılarak dondurma grupları arasında olmak üzere fruktoz, kolesterol, üre, total protein, albumin, fosfatidilkolin, fosfatidiletanolamin, LDH, ALT, AST, ALP, ACP, kalsiyum, sodyum ve potasyum düzeylerinde p < 0,001 güven eşiğinde istatistiksel önem belirlendi. Trigliserid ve fosfor düzeylerinde kontrol grubu - 1/3 sulandırılarak dondurma grupları arasında p < 0,001, magnezyum düzeylerinde ise p < 0,01 güven eşiğinde önem saptandı. Dondurma gruplarının kendi aralarında ise kolesterol, trigliserid, total protein, albumin, LDH, ALT, ALP, fosfor ve sodyum değerleri bakımından p < 0,001 güven eşiğinde istatistiksel önem bulundu. Anahtar Kelimeler : Koç, Sperma, Dondurma, Biyokimyasal, Analiz -2- SUMMARY The Physico - Biochemical Analysis Of Ram Sperm, The Effect Of Freezing Procedure On Sperm In this research, physical and biochemical analysis of 10 Merino Rams' sperms obtained by means of artificial vagina were done to examine the effect of freezing procedure on the sperm metabolism. In the physical examination, volume, color, pH and spermatozoa density were taken into account as spermatological features. In research, the average values of volume, color, pH and spermatozoa density were 1,62 cm3, dark cream, cream, 6,6 and 2,53 x 106/mm3 respectively. After physical characterization, sperms were centrifugated at 5000 rpm, 15 minutes to separate their seminal plasma. These seminal plasma were classified as control group. Biochemical analysis were done in seminal plasma. In the group of metabolites, measurements of the levels of fructose, cholesterol, triglyceride, urea, total proteins and albumine were done by using kinetic spectrophotometer. In the group of membrane lipids, measurements of the levels of phosphatidylcholine and phosphatidylethanolamine were determined in three stages, thin layer chromatography, extraction procedure and kinetic spectrophotometer. In the group of enzymes, measurements of the levels of LDH, ALT, AST, -3-ALP and ACP were done by using autoanalyzer. In the group of minerals, measurements of the levels of inorganic phosphorous, calcium and magnesium were done by using kinetic spectrophotometer, their of sodium and potassium were done by using flame photometer. In the group of direct freezing, sperms were deep frozen in liquid nitrogen vapor at -196 °C without any procedure. In the group of 1/3 diluted freezing, sperms were diluted with glucose phosphate diluent, containing 5,0 % glycerol in all mixture and were deep frozen in liquid nitrogen vapor at -196 °C. At the end of 20 days conservation period, frozen sperms were melt at 80 °C within 5 second and all the analysis were done as defined in control group. At the end of analysis, the variance analysis of determined results showed that significant differences among control group - the group of direct freezing and the group of 1/3 diluted freezing at the levels of fructose, cholesterol, urea, total proteins, albumine, phosphatidylcholine, phosphatidylethanolamine, LDH, ALT, AST, ALP, ACP, calcium, sodium and potassium ( p < 0,001 ). At the levels of triglyceride and phosphore, there were significant differences between control group and the group of 1/3 diluted freezing { p < 0,001 ), and the levels of magnesium were p < 0,01. There were significant differences between the freezing groups at the levels of cholesterol, triglyceride, total proteins, albumine, LDH, ALT, ALP, inorganic phosphorous and sodium { p < 0,001 ).Key Words : Ram, Sperm, Freezing, Biochemical, Analysis -5- 87

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T.C. MARMARA UNIVERSITY INSTITUTE OF BANKING and INSURANCE DEPARTMENT OF INSURANCE MARKET STRUCTURE and ANAYSIS OF TURKISH INSURANCE SECTOR (Master Thesis) Adviser : Prof. Dr. İlhan ULUDA? Prepared by : Lütfi AYKAÇ Istanbul, 1994103 TABLE OF CONTENTS INTRODUCTION. 105 LA GENERAL ANALYSIS ON TURKISH FINANCIAL SECTOR 108 A.Financial Markets 108 l.The Money Market 108 2. The Capital Market 109 II. MARKET STRUCTURE OF TURKISH INSURANCE SECTOR 109 A. Conceptual Framework of Insurance 109 l.Deflnition 109 2. Functions 110 3. Essentials. 110 4.Main Regulatory Institutions. Ill 5. Kinds of Insurance Agreements,.112 B.HESTORTCAL Development of Insurance in Turkey 113 CMarket Structure: Microeconomics Analysis 114 D.TheFactors Affecting Market Structure 115 1. Specialization 115 2.Economies of Scale 115 3.Holding Structure 116 4.Mergers 116 5. Human Capital 116 III.FLNANCIAL STRUCTURE OF INSURANCE SECTOR IN TURKEY 116 A. Assets and Liabilities 116 1. Assets Portfolio 117 2.Liabilities Portfolio 118 B.PROFTT and Loss Account 118 1. Revenue Structure 119 2.Expense Structure 119 LV.LNVESTMENT PORTFOLIO OF INSURANCE SECTOR: AN ANALYTICAL APPROACH... 120 A.LEGAL Framework Affecting the Use of Funds in Insurance Sector 120 l.Restriction on Real Estate and Participation 720 2.Prohibition of Business on Real Estate and Goods 120104 S.The Use and Investment of the Guarantees. 120 4.The Amount of Capital 121 5. Prohibition on the Field of Activities Other Than Insurance Business 122 6. Prohibition onRistum and Discount 122 7. Maximum Commission Rates and Terms of Payment 122 B. Analysis of Investment Portfolio in Insurance Sector 122 1. Securities 123 2.The Loans 123 3.Real Estate 123 CONCLUSION 124105 INTRODUCTION Insurance sector has an increasing trend all over the world. Premium production, the primary product of this sector is the monetary indicator of the demand for insurance. The level of national income is the most important factor that determines the premium production. The ratio of premium production to per capita income is hence very important to analyze the place of insurance. That relationship displays a stable character in non life insurance branches. In addition to national income, inflation, market structure and understanding of insurance in the society become effective in life insurance's. Life insurances are developing very rapidly in most of the countries. Demographic structure and changes in social security systems have a noticeable impact in these developments. Particularly in the developed countries' population is becoming older. Meanwhile social security systems are incapable of solving the problems caused by deteriorating demographic structure. So many countries are beginning to privatize their social insurance bodies and to demand from individuals to place reserves for their retirement system. As the level of income rises, standard of living and the demands for personal retirement rise as well. So, there is good prospect for the development of life insurances in the long run. On the other hand, deregulation and technology leads to intensification of competition between insurance firms and other106 financial institutions. Such a competition is of high importance when collection of funds is taken into consideration. Role of insurance sector in the economy is relatively small in the developing and undeveloped countries. The low level of income in these countries is a major reason. In addition to those, structural characteristics and problems are important as well. Furthermore, the fact that most insurance companies are owned by foreign firms is another impediment behind the development of insurance sector in these countries. Furthermore, investment portfolios of the insurance companies display some typical characteristics in developing countries. The type of financial instruments used by the firms and the low levels of interest in capital markets in these countries separate the ones in developed countries. With parallel to the developments in the economic growth and the level of income, Turkish insurance sector has recently performed substantial improvement. This industry offers good prospects on premium production, compulsory insurance branches, insurance products, insurance funds and portfolio investment of the collected funds. Analysis of this potential is of utmost importance in grasping the clues related to present and future structure of the Turkish insurance industry. This thesis that tries to approach the insurance sector from this perspective consists of four chapters. In the first chapter, a general analysis of Turkish financial sectors with respect to financial markets, financial instruments and financial institutions are given.107 In the second chapter, conceptual framework for the insurance sector is drawn and the market structure of the insurance industry is analyzed from a microeconomics point of view. The factors affecting the market structure within the microeconomics framework are identified. The third chapter analyzes the balance sheets and the profit and loss tables of the insurance companies. Assets and liabilities' portfolios and income-expense structure are taken into consideration for both of branches, namely life and nonlife insurance. The fourth chapter of the thesis is related to the use of funds in the insurance industry. Following the legal frame, the structure of investment portfolios as securities, issues and real estate are explained.108 LA GENERAL ANALYSIS ON TURKISH FINANCIAL SECTOR A.Financial Markets Financial markets are the transmission mechanism between saver- lenders and borrower-spenders. Through a wide variety of techniques, instruments and institutions, financial markets mobilize the savings of millions and channel them into the hands of borrower- spenders who need more funds than they have on hand. Financial markets are conduits through which those who do not spend all their income can make excess funds available to those who want to spend more than their income. In general, there are two ways to bring the supply of lending and the demand for borrowing together. Ultimate lenders can lend directly to ultimate borrowers intermediary. The short-term financial market is called the money market as distinct from the long-term capital market. The principal short-term financial intermediary is the commercial bank. 1. The Money Market The money market specializes in short-term instruments that almost by definition are highly liquid- that is, readily marketable, with little possibility of loss.109 2. The Capital Market The capital market is the market for long-term borrowing and lending. The primary instruments of the capital market are stocks and bonds (equity and debt). Although firms fund most of their capital expenditure with internal funds, they need to supplement these funds raised externally in the capital market. A principal reason for the reliance on internal funds is the information problem involved in external borrowing. Households are the ultimate source of most lending in the capital market. This lending takes place either directly through the purchase of stocks and bonds or indirectly through financial intermediaries, such as life insurance companies, pension funds, and mutual funds. II. MARKET STRUCTURE OF TURKISH INSURANCE SECTOR A. Conceptual Framework of Insurance l.Definition The insurance is defined in the article 1263 of the Turkish Commercial Law (TTK) as:` Insurance is a contract in which the insurance company undertakes to indemnify, in return of a premium, the material damages confronted by the insurer.` We can define insurance and hence categorize its elements as follows:110 Private benefits of individuals are guaranteed and protected upon their own wish.. Damage should be by accident, randomly. Otherwise insurer will not be responsible in any way and form against the insured.. Many similar units that are under the threat by the same degree of risking of a certain risk should be gathered. Losses that are uncertain for each of these single units in this way can be transformed to one single, expected and certain loss for the whole union.. Damage should be measurable in terms of money. 2. Functions The functions of insurance can be summarized as to: a) Provide the security and stability for entrepreneurs and investors. b) provide accumulation of capital. c) provide loans. d) develop international economic relationships. e) increase social welfare. f) create a tax resource. 3. Essentials The fundamental principles that both parties should follow in insurance agreement can be categorized as:111 a) absolute good faith: parties should not act fraudulently or deceitfully. b)insurable interest: insurer undertakes to cover the loss due to a risk that damages insured monetary measurable benefit in return of a certain premium. c)indemnify: insurers pay the undertaken amount of indemnity in case of occurrence of the event except for the life insurances, indemnities can be as repair and restoration or substitution. d)proximate cause: the cause of the damage should be the undertaken risk of the insurance policy. e)subrogation: once insurer pays the indemnity, he legally replaces the insured against the third parties and he is entitled for all claims of insured. f)double insurance (contribution): If the same value is insured against the same risk at the same time by more than one insurer and for the benefit of the same insured interest; the insurer who paid the indemnity according to the policy, has the right of inviting other insurers to share The loss. 4.Main Regulatory Institutions a)lnsurance Supervisory Committee (SMK) Insurance and reinsurance companies, insurance surveyors, and all other individuals and institutions who provide insurance or reinsurance services are subject to supervision and audit by the Supervisory Authority established by the Act no.7397 date 21.12.1959112 b)The Association of Turkish Insurance and Reinsurance Companies First established in 1927 by another name, then according to the Act in 1959 and to its main regulation in 1975 got its actual name. Membership is compulsory for any insurance or reinsurance company acting within Türkiye. c)lnsurance and Reinsurance Companies Permission of the Ministry to which the Undersecretariat of Treasury and Foreign Trade is attached are necessary in order to establish such companies or to begin activities as a branch of an established foreign company. The essentials of establishment for insurance and reinsurance companies are determined by the regulation announced in the Official Newspaper no 19848 on June 21st, 1988. d)lntermediary Institutions Individuals or legal bodies who will act as agents or producers should fulfill guarantee conditions. Bank letters of guarantee; treasury-bills or government bonds; commercial papers or share stocks quotated in stock market that are not owned by insurance companies and their participation; foreign exchange cash accounts reserved in banks to the order of insurance and reinsurance companies; or real estate collateral may satisfy this provision.. agency. producers. reinsurance producers113 5. Kinds of Insurance Agreements Insurance activities are first categorized under two groups:. Life insurances. Non life insurances The 1988 Act imposed that life and non-life insurances must be separately accounted. In 1990 with a regulation of The Undersecretariat of Treasury and Foreign Trade, these activities are separated in terms of firms, too. The non-life category is divided in itself to eight sub-categories: a)fire b)marine c)accident d)machinery e)hail f)animal death g)sickness h)legal charges and liability B.Historical Development of Insurance in Turkey The beginning of insurance history in Turkey goes back to 1872 when three British insurance companies (Sun, Northern and North British) have opened their agencies. In the beginning of 20th century the number of insurance agencies climbed up to 44. Most of them114 were owned by foreigners and due to lack of regulations in this field they had acted freely which was at the end leading to disorder and instability. The first regulation was realized through a law named Ecnebi Anonim ve Sermayesi Eshama Munhasim Şirketlerle, Ecnebi Sigorta Şirketleri Hakkında Kanunu Muvakkat in 1914. This was followed by the establishment of first national insurance company called Türkiye Milli Sigorta Şirketi. Then, some other foreign insurance companies called İttihadı Milli, Şark Sigorta and Milli have been set up in 1918, 1922 and in 1924 respectively. In 1925 Anadolu Anonim Türk Sigorta Şirketi was established through the efforts of Turkey İş Bankası. Regarding insurance and reinsurance the first regulations in real terms were issued in 1927 with the law called Sigorta Şirketlerinin Teftiş ve Murakabesi Kanunu and Mükerrer Sigorta Hakkında Kanun. Afterwards the new laws were followed in 1959 and 1987. In 1987 insurance services were transferred to the Undersecretariat of Treasury and Foreign Trade. As of 1992, there are 55 insurance companies of which 5 insurance firms deal with reinsurance. C. Market Structure: Microeconomics Analysis In this part we will rather concentrate on market structure of insurance sector within the framework of microeconomics. The competition among firms in the insurance sector and the level of competition can be analyzed under several factors. 1. Number of Actors115 The number of insurance firms is not adequate for a perfect competitive market. There are only 53 in 1993. 2. Homogeneity There is no difference in terms of quality among the products offered by insurance companies in Turkey. 3. Openness Customers have not complete and continuous knowledge about the products in insurance sector. 4. Mobility There are certain regulations and legal restrictions on entry and exit from the insurance market in Turkey. D.The Factors Affecting Market Structure We can basically define five factors affecting market structure that is presented in following. 1.Specialization Most of insurance companies offer same products. Specialized insurance companies are few in number. 2.Economies of Scale Although there are different economies of scale in insurance sector that can be consistent in a competitive market, market structure is between monopolistic and oligopolistic competition.116 3.Holding Structure Big and powerful insurance companies are able to acquire other firms directly or to buy an important part of the shares of them. 4.Mergers There are horizontal and vertical merger experiences based on economic reasons in Turkey. 5.Human Capital The human capital in Turkey is below the desired level. As of 1993, there are 5,933 personnel employed by the insurance firms. III. FINANCIAL STRUCTURE OF INSURANCE SECTOR IN TURKEY Financial statements of insurance firms are subject to rules and regulations imposed by Undersecretariat of Treasury. Insurance companies should declare their balance sheet and profit and loss account within one month following the date of assembly meeting. A. Assets and Liabilities Balance sheets of insurance firms will be analyzed from two different perspectives. Firstly we will compare consolidated balance sheets as of last two years. Then we will make a comparison between the consolidated balance sheets of life and non life insurance. Moreover items in assets and liabilities will be separately evaluated for each of the comparisons.117 l.Assets Portfolio An asset side of a typical insurance firm is made up of bonds, stocks, real estates, fixed assets, loans and participation. As it is seen in Table 8, securities have performed 141% increase among 1992 and 1993. Foreign securities and bonds have contributed much to this increase. Foreign securities have had a higher return. On other hand, bonds and T-bills were highly liquid and have carried a lower risk. Governments have also forced insurance companies to keep a certain amount of bonds in their portfolio and made them attractive by providing tax benefits. Stocks are evaluated as a risky investment instrument by insurance firms although it has showed a 44% increase in 1993. But in general performance of this type of instruments has to do with a well- functioning and improvement of stock exchange market in Turkey. Real estate is seen as an important investment against inflation. Due to its liquidity problem, it is accepted as a long term instrument. A 58% increase has been witnessed in real estate investment. This increase remained below with respect to other instruments. There are also legal restrictions that are responsible for this poor performance. When we look at the balance sheets of life and non life insurance companies in 1993, it is seen that in non life insurance, investment instruments are highly liquid due to short term obligations while in life insurance liquidity has a secondary role.118 In Table 9, total amount of securities in life insurance is TL 3,859 billion while TL 3,581 billion non life insurance. Insurance firms in life branches have invested TL 3,744 billion bonds in 1993. On other hand the ones in non life branches have invested TL 2,853 billion bonds. Stocks are usually preferred by the firms in non life insurance due to liquidity. That is also true for foreign securities. The last item in assets portfolio in Table 9 is real estate investment, which is perceived as an important instrument with a high return against inflation. Therefore that instrument has a larger share in non life insurance. 2. Liabilities Portfolio As it can be seen in Table 8, the amount of capital (equity) in the liabilities of the insurance firms has increased 69% in 1993. Free reserves with a 363% increase have shown the best performance. Technical reserves with a 116% increase have reached to TL 9,040. billion in 1993. Credit accounts have reached to TL 3,572 billion with a 91% increase. Total amount of equity of non life insurance firms is TL 2,879 billion, and that of life insurance firms is TL 383 billion in 1993. 17 % of total profit (TL 2,383 billion) belongs to life insurance and 83% of it go to non life insurance. B.Profit and Loss Account Profitability of insurance firms consists of the technical profit coming from their real business activities and the financial profit arising from the investment of the funds.119 General expenses of insurance firms are not taken into consideration in the calculation of technical profit and are shown in financial expenses. This is why the technical profit is smaller in amount. If in calculation of technical profit general expenses are taken into account, efficiency of insurance activities can be measured. l.Revenue Structure As seen in Table 10, premium revenues have increased 94% between 1992 and 1993, although net commissions have performed less with a 48% increase. In same table, net losses paid and other revenues have increased 109% and 135% respectively. Within the revenues, financial profit has performed better than technical profit. Stock and bond revenues have played a major role in financial profit. In general, insurance firms are tended to invest in financial investment instruments and had a good profit out of them. 2. Expense Structure Main expense items include commissions paid, losses paid, other expenses and financial expenses. Commissions paid have increased from TL 1,340 billion to TL 1,963 billion in 1993. On other hand losses paid have increased from TL 2,036 billion to TL 4,293. billion Financial expenses have jumped up to TL 2,626 billion with a 80% increase in 1993. Technical expenses were different between life and nonlife insurance. A 78% of technical expenses has belonged to non life insurance branches. In terms of financial expense non life insurance120 had a 85% share in total. Such a difference is valid for all expense items as well. IV.INVESTMENT PORTFOLIO OF INSURANCE SECTOR: AN ANALYTICAL APPROACH A. Legal Framework Affecting the Use of Funds in Insurance Sector The funds collected from premiums usually constitute an important amount of the funds in an economy and thus legal restrictions are applied for proper use of these funds. Some of the legal restrictions imposed on insurance firms in determining the level of investment on financial assets include the following areas. 1. Restriction on Real Estate and Participation Total amount of the shares of a participation can not exceed the 25% of securities portfolio. Total amount of funds allocated for real estate and participation can not exceed total equity of the insurance firm. 2.Prohibition of Business on Real Estate and Goods Insurance firms can not deal with real estate and goods on a commercial basis. 3. The Use and Investment of the Guarantees The law defines and regulates the assets that can be used in guarantees such as deposits in TL, foreign currencies accepted by Central Bank, bonds, T-bills, shares of public economic enterprises121 and capital market instruments defined in Capital Market Law and accepted by Undersecretariat of Treasury, and real estates owned by insurance firms in Turkey. 4. The Amount of Capital a. Paid in capital should be higher than a certain amount. At the moment it is TL 50 billion according to decree in force of law with a number of 510. b.The ratio of capital to assets can not be lower than 8% after substracting real estates and participation's from capital.122 c.The capital can not be lower than the amount determined as adequate reserves which are. mathematical reserves. premium reserves. reserves for outstanding losses. reserves for possible losses. reserves for losses due to earthquake 5.Prohibition on the Field of Activities Other Than Insurance Business According to the decree in force of law with a nm. 510 insurance and reinsurance firms can not make business other than their field of activities. 6. Prohibition on Risturn and Discount 7. Maximum Commission Rates and Terms of Payment These are determined by the regulations prepaid by Undersecretariat of Treasury. B. Analysis of Investment Portfolio in Insurance Sector Insurance firms provide long-term and short-term funds. There are certain rules and restrictions imposed by the government in the management of these funds. Within that framework insurance firms choose the way to invest these funds as they wish. There are bonds, stocks, real estates and loans in a typical investment portfolio of an insurance firm.123 1. Securities The development of financial instruments in the portfolio of an insurance firm can be analyzed in Table 12. According to this analysis the most important items are bonds, stocks and other fixed income securities. The amount invested in bonds was TL 102,9 billion in 1992. It has reached to TL 6,597.9 billion in 1993. 88% of total securities in 1993 was government bonds. This is rather a result of legal restrictions and its security, eventhough it leads to diminishing profitability. The share of stocks in total amount of securities is relatively law. It was only 8% in 1993. 2. The Loans As it is seen in Table 13, loans on life policies have reached to TL 58,347 million and provided TL 8,942 million income in 1993. That means a 66.945% and 118.74% increase respectively. Loans on mortgages on the other hand have declined to TL 1.401 million (60.15% decrease). Its revenues have actually gone down to TL 216 million as well. S.Real Estate The return of real estate has declined from 3% in 1992 to 1% in 1993. Furthermore the share of fixed income securities has declined from 45% in 1988 to 21% in 1993. Its share in total securities has also declined to 26% in 1993.124 CONCLUSION The economic development level of countries depends on the increases in income level and thus increases in savings on the one hand; and to lead these funds to efficient investments. In this way, the money market and the capital market would be able to develop and have a weighted place in the economy. As non-depository, non-bank financial institutions; insurance companies contribute to a safe and stable economic environment while they are providing protection against economic and social risks. This is a crucial point for investors who seek for a secure future. Insurance companies offer a substantial amount of fund due to the premiums that they collected for the potential investors. The conscience about the importance of insurance and so the increase in insurance demand, the widening of variety of insurance services and increase in creating funds of companies may be taken as the most important target for the Turkish insurance sector. The relationships of insurance companies with the banks are much more closer in Türkiye than in the developed countries. In fact, in Türkiye, this relationship is in the opposite direction. In developed countries, insurance companies were established separately and yet before the banks, and then they intended to set up their banks. However in Türkiye, banks in order to improve their market position and to be able to use insurance funds attempt to own an insurance company. This situation causes insurance sector to remain under the125 control of the banking sector and thus bring the conditions of monopolistic competition or oligopoly in the existence. Insurance in Türkiye has been and is still less developed than other service industries and also in a lower position in the world insurance rank. In developed countries, insurance sector; besides providing security and protection for individuals and institutions; plays a very important role in financing corporate investments. However, in our country, the fact that this sector is underdeveloped and it doesn't have a strong economic power prevents these advantages. The interference's of government in the insurance sector bring constrictions on insurance funds. These very valuable resources which are necessary for productive investments are restricted only to satisfying public sector borrowing requirements. The most important function that the insurance sector should fulfill is to take part in the capital market as corporate investor. To be able to reach this goal, insurance companies should specialize in their area, they should improve and strengthen their financial structure and employ well qualified human resources. Another crucial problem that insurance companies should resolve is to find new profitable investment instruments; because actually, the return generated on insurance companies' funds are lower than alternative financial instruments' one. A good example for potential new instruments that insurance companies can use in their investments may be mortgage loans and real estate backed instruments. 126

Bu çalışmada Türkiye'de 1970-1990 yıllan arasında tarımsal üretim değerindeki ve mo¬dem tanmsal girdilerdeki gelişmeler ele alınmıştır. Ele alman dönemde tarımsal üretim de¬ğeri ile girdiler arasında ekonometrik analizler yapılmıştır. Ekonometrik analizler yardımıy¬la, tanmda kullanılan modem girdilerin tanmsal üretim üzerindeki etkileri incelenmiştir. İncelen dönemde tanmsal üretimin büyük ölçüde ekili-dikili alanlann ve sulanan alanların gelişimine bağlı olduğu sonucu ortaya çıkmıştır. Bu girdilerin dışında, tanmsal üretimin sı¬rasıyla alet-makina kullanımı ve kimyasal gübre kullanımına bağlı olarak artış gösterdiği saptanmıştır.

Bu çalışmada hidrolik sistemler için dijital sinyal işleme ve sürücü devre tasarımı ve analizi yapılmıştır. Bu çalışma, dijital modda darbe genişlik modülasyonlu, digital modda farksal darbe genişlik modülasyonlu, analog modda darbe genişlik modülasyonlu. Bununla beraber ramp sinyali ile devre kontrolü, kazanç kontrolü, hata sezme ve hidrolik sistem için gerekli diğer sinyaller üretilmektedir. Cihaz, kapalı çevirim hidrolik sistemlerde akıllı control elamanı gibi PC ile de kolaylıkla iletişim kurabilecek şekilde çalışmaktadır. In this study, the digital signal processing for hydraulic systems has been investigated and the signal processing circuits has been designed and analysed. This system has been designed to control an hydraulic system in Pulse Width Modulation - PWM digital mode, Differential Pulse Width Modulation - DPWM digital mode, PWM analog mode.Also the circuit can work as a ramp.a gain amplifier, an error dedector and the other signal generators necessitated by the hydraulic system. The circuit can be used in a closed-loop hydraulic system as an intellegent control devices and also can easly comminucate with a PC.

Uranyum ve toryum cevher analizleri için radyoizotop x- ışını fluoresans tekniğinin hassasiyetini etkileyen teorik ve deneysel faktörler üzerinde ayrıntılı olarak çalışılmıştır. Teorik olarak, matematiksel istatistiğe dayanan minimum tayin edilebilirlik sınırı veren formül üzerinde durulmuştur. Uranyum ve toryum tayini için en iyi deney sistemi Cd-109; Si (Li) olarak belirlenmiştir. Tayin edilebilirlik sınırı 1000 s. süre için uranyum cevherlerinde yaklaşık 13ppm ve toryum cevherlerinde 108 ppm olarak saptanmıştır. For the analysis of uranium and thorium ores, the theoretical and experimental factors that affect the sensitivity of the radioisotope x - ray fluorescence technique were throughly studied. Theoretically, the minumum detection limit formula based on mathematical statistics was tried. For uranium and thorium ore analysis, the optimum system conditions were determined. Cd-109; Si (Li) system was found to be the most suitable system. The minimum values for the limits were approximately found to be 13 ppm for uranium and 108 ppm for thorium ores in 1000 sec.

Toprak analizi, topraklardaki yarayışlı bitki besin maddeleri düzeyinin belirlenmesinde ve bitkilerin beslenme durumlarının değerlendirilmesinde geniş şekilde kullanılan bir yöntemdir. Bununla birlikte tek başına toprak analiz sonucu ile, bitkilerin beslenme durumları ve gübre gereksinimleri konusunda tamamen güvenilir bilgiler elde etmek mümkün değildir. Çünkü besin maddeleri yarayışlılığı, bitki/toprak arasındaki ilişkiye yakından bağlıdır ve bunu çok çeşitli faktörler etkilemektedir. Toprak analiz sonuçlarının belirli çevre koşulları ve istenilen bitkiye göre, güvenilir şekilde yorumlanabilmesi ve kullanılabilmesi için, karşılaştırmalı tarla denemeleri kurulmalıdır. Tarla kalibrasyonu ile, ürün miktarları ve toprak-test değerleri arasında ilişki kurulmalıdır. Soil analyıs is the most widely used procedure for estimating the available plant nutrientı in the soil and eualuating the nutritional status of plants. Howeuer, from the soil analytical data alone it is not poısible to obtain absolutely reliable information on the nutritional status and fertilizer needs of plan ts. Because nutrient auailability is so much dependent on the plant/soil relationship, and so many taeton affect it.For the reliable interpretation and utilization of soil analytical data for a giuen crop tn a particu lar environment comparative field –experiments must be cqrried out. Through the field calibration the relationship between yields and soil• test values must be established.

Birleşik imalatın istihsal neticesinde ortaya çıkan yan ürünler ve birleşik ürünler belirli bir iktisadi değeri temsil ettiklerinden bunların değerlendirilmesi; işletme stok ve envanter değerlendirmesi ve yönetim kararları açısından gereklidir. Yan ürünleri ve birleşik ürünleri değerlemede ortaya konan yöntemlerin sübjektif olması ve bu nedenle değerlemede objektif bir maliyetlendirme söz konusu değildir. Her bir ürün için en uygun maliyet dağıtımının yapılmak istenmesi, yönetim için gerçekçi bir dağıtıma yaklaşabilecek yöntemin seçilmesi sorununu ortaya koymaktadır. Burada yan ürünler için satış veya pazar değerinden hareket edilmekle, yan ürünler için ayrıca maliyet saptama sorunundan uzaklaşılmaktadır. Fakat birleşik ürünleri maliyetlemede üretim miktarları ve pazar değerlerinden hareketle yaklaşılması özel maliyetleme ve değerlendirme problemiyle karşılaşılmaktadır. Böyle bir sorunla karşılaşan yönetici değerlendirme açısından birer yaklaşımdan öteye gitmeyen yöntemlerden işletme için en uygun ve tutarlı olanını seçme ve uygulama durumundadır. Birleşik üretim yapan işletmeler tahmine dayalı kata taslak bir maliyet dağıtımını seçmeyip, bilimsel temellere dayalı değerlendirme yöntemlerinden yararlanmalıdır. İşletmelerin değerlendirmede gösterecekleri hassasiyet ileride alacakları kararlar bakımından çok yararlı sonuçlar doğuracaktır.

Metalik cevherlerin çabuk ve nicel analizlerini gerçekleştirmek üzere Ankara Nükleer Araştırma ve Eğitim Merkezi Nükleer Fizik Bölümünde portatif bir mineral analizörü planlanmış ve ima! edilmiştir. Bu analizör yardımıyla sülfürlü cevherlerdeki Cu ve Zn konsantrasyonları tayin edilerek, çalışma biçimi gösterilmiştir. Bu tip analizlerdeki mat- riks tesirleri yapay numuneler yardımıyla incelenmiş ve geri saçılan X-ışınları şiddetinin standart olarak kullanılması ile matriks düzeltmelerinin yapılabileceği sonucuna varılmıştır. Bu tekniğin uygulanması ile 6 dakikalık bir analiz süresinde Cu ve Zn iyi bir hassasiyetle ve tutarlı olarak tayin edilebilmektedir. For rnpid quantitative analysis of metallic ores a portable mineral analyser is designed ard constructed in the Department of Nuclear Physics of the Ankara Nuclear Research and Training Center, The use of this analyser is shown on the Cu and Zn determinations in sulphide ores. Artificial samples are prepared to investigate matrix effects on such analyses and it is concluded to use the intensity of backscattered source X-rays as an internal standard for matrix corrections. In a total analysis time of 5 minutes, Cu and Zn can be determined with reasonable accuracy and consistancy by using this technique.

Pazar düzenine dayalı gelişmiş ekonomilerde, işletmelerin pazarda varoluşunun büyük ölçüde amacı tüketici arzulanın ve gereksinmelerini karşılamaktır. İşletmeler bu amaçlarını gerçekleştirebildikleri ölçüde kendilerini başarılı saymakta ve kârı bir amaç olmaktan çok, tüketici gereksinmelerini karşılamadaki başarılarının bir ölçüsü olarak kabul etmekteler.

Fosforik asitten yan ürün olarak uranyum kazanılması için uygulanan proseslerde Fe+2, Fe+3, PO-3(4), F-, SO-2(4), Ca+2, U+4, U+6 iyonları etkili olmaktadır. Bunun yanında Fe2+/Fe3+, U4+/U+6 oranları ile asidin toplam yükseltgen ihtiyacı önemli kriterler olarak davranmaktadırlar. Bu çalışmada Azot Sanayi T.A.Ş. Samsun Gübre Fabrikasından temin edilen fosforik asit örneklerinde, yukarıda belirtilen tayinler yapılmıştır. In the processes for recovery of uranium as a by product of phosphoric acid production the following ions are effective: Fe2+ , Fe3+ , PO3-, Al3+ , F- Ca2, SO2-(4). On the other hand, Fe2+/Fe3+, U4+/U6+ ratios and total oxidant consumption of the acid are also very important factors. In this study the above mentioned variables were determined in phosphoric acid samples obtained from Samsun Fertilizer Plant of Turkish Nitrogen Industries Corporation.

In this study, we propose a function-on-function linear quantile regression model that allows for more than one functional predictor to establish a more flexible and robust approach. The proposed model is first transformed into a finite-dimensional space via the functional principal component analysis paradigm in the estimation phase. It is then approximated using the estimated functional principal component functions, and the estimated parameter of the quantile regression model is constructed based on the principal component scores. In addition, we propose a Bayesian information criterion to determine the optimum number of truncation constants used in the functional principal component decomposition. Moreover, a stepwise forward procedure and the Bayesian information criterion are used to determine the significant predictors for including in the model. We employ a nonparametric bootstrap procedure to construct prediction intervals for the response functions. The finite sample performance of the proposed method is evaluated via several Monte Carlo experiments and an empirical data example, and the results produced by the proposed method are compared with the ones from existing models., Comment: 24 pages, 8 figures, to appear at the Mathematical Modelling and Analysis

The concentrations of the solutions, used in Mohr method (titrimetric method for chloride), were changed and evaluated in the different pathway to obtain new spectrophotometric method for chlorid analyses. The principle of the method is based on two reactions. First, all chlorid precipitate with the silver, and second, the rest of the silver react with chromate ions. After centrifugation, the restness of the chromate in the supernatant of the solution is related to the chloride concentration in the test tubes and chloride concentration is calculated via optic density of the rest of the chromate. Since no chloride added in the reagent blank tube, the differences of the optic density of the chromate in reagent blank and test tubes are related to the chloride concentration directly. In a number observations for analyses of the K₂CrO4, it is found that the ideal vawelength is 380 nm., Klor analizi için titrimetrik bir metot olan Mohr metodunda kullanılan kimyasal maddeler, farklı konsantrasyonlarda ve farklı bir perspektif içerisinde değerlendirilerek, spektrofotometrik bir metot ortaya çıkartılması için çalışıldı. Numunelerdeki klorun reaksiyon ortamında bulunan gümüş ile reaksiyona girmesi ve kalan gümüşün de ortama ilave edilen kromatla reaksiyona girmesi, ve neticede kalan kromat konsantrasyonunun spektrofotometrik olarak ölçülmesi testin temel prensibini teşkil eder. Hazırlanan reagent blanka klor ilave edilmediğinden dolayı reagent blank ile test tüplerindeki kromat konsantrasyonları arasındaki farklar, test tüplerindeki klor konsantrasyonları ile doğru ilişkiye sahiptir. Potasyumbikromatin optik dansitesinin ölçülebilmesi için yapılan denemeler neticesinde en uygun dalga boyunun 380 nm olduğu tespit edildi.