Bu çalışma IFRS 16 (TFRS 16) Kiralamalar standardının finansal tablolar ve analizde kullanılan oranlar üzerindeki etkilerini incelemekte literatürdeki önceki çalışmaların sonuçlarını açıklamaktadır. Kiralama işlemlerinde kiralama faaliyet kiralaması ayrımını kaldırarak bilançoda kiralamalarına ilişkin varlık yükümlülük; kar veya zarar tablosunda ise amortisman gideri faiz raporlanmasını zorunlu...

A great advance in physics came when it was realized that it was better to think about motion in empty space rather than starting with what happen in the “real world” with gravity pulling things downwards, friction slowing things down, etc. First, that the laws of physics should be the same at one point as at another, i.e. that they are translation invariant, and also from one day to another, i...

Wireless communication systems and Ethernet networks call for moderateresolution GS/s energy-efficient ADCs. While previous work [1] shows that the multi-bit per cycle SAR ADC can achieve low power due to various hardware reduction techniques, there are still a few limitations that restrain this architecture. First, the pre-charge slows down the logic and the DAC settling, especially during the...

Sardinia acts as an ideal setting for multiple sclerosis (MS) studies because its prevalence of MS is one of the highest worldwide. Several pathogens have been investigated amongst 119 Sardinian MS patients and 117 healthy controls to determine whether they might have a role in triggering MS in genetically predisposed individuals. Mycobacterium avium subsp. paratuberculosis (MAP) and Epstein Ba...