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Yayın Spectral coding of mesh geometry with a hierarchical set partitioning algorithm(Spie-Int Soc Optical Engineering, 2008) Konur, Umut; Bayazıt, Uluğ; Ateş, Hasan Fehmi; Gürgen, Sadık FikretThis work proposes a progressive mesh geometry coder, which expresses geometry information in terms of spectral coefficients obtained through a transformation and codes these coefficients using a hierarchical set partitioning algorithm that assigns right priorities to those coefficients at all bit planes. The spectral transformation used is the one proposed in [8] where the spectral coefficients are obtained by projecting the mesh geometry on an orthonormal basis determined by mesh topology. The set partitioning method used in coding, treats spectral coefficients belonging to the three spatial coordinates with the right priority at all bit planes and realizes a truly embedded system by achieving implicit bit allocation via joint coding the zeroes of coefficients at the bit planes. The experiments performed on common irregular meshes reveal that the rate-distortion performance of the coder is significantly superior to the coding system proposed in [8].Yayın Muhasebe hilelerinin uygulanma biçimleri ve vergilendirme üzerindeki etkileri(Işık Üniversitesi, 2019-05-23) Yurt, Oğuz; Teker, Suat; Işık Üniversitesi, Sosyal Bilimler Enstitüsü, Muhasebe ve Denetim Yüksek Lisans ProgramıEkonomik hayatta işletmeler ve karar alıcılar, yatırım, yönetim ve harcama kararlarını muhasebe uygulamaları vasıtasıyla oluşturulan ve işletmelerin faaliyet sonuçlarını ve mali yapılarını özetleyen tablolarını inceleyerek alırlar/verirler. Dolayısıyla işletmelerin ve karar alıcıların en doğru kararları vermeleri/almaları bu mali tabloların gerçeğe uygun, objektif, anlaşılabilir ve güvenilir olmasına bağlıdır. Ayrıca Devletin en önemli gelir kaynağı olan vergilerin doğru beyanı ve doğru toplanabilmesi ve sonucunda da vergi gelirlerinin hedeflenen seviyelere ulaşabilmesi için işletmelerin mali tablolarının hileli işlemlerden arındırılarak olması gereken matrahlarının beyan edilmesine bağlıdır. Muhasebe hilelerinin uygulanma biçimleri ve vergilendirme üzerindeki etkileri başlıklı bu çalışma, Tekdüzen Hesap Planında uygulanmış veya uygulanabilecek muhasebe hata ve hileleri yöntemlerini ortaya koyarak bu hata ve hilelerin devlete, işletme ortaklarına/üçüncü kişilere ve ekonomimize olabilecek olumsuz etkilerini göstermek, kamusal hizmetlerin temel finansmanı olan vergilerin işletmeler tarafından doğru beyan edilmesini sağlamak amacıyla muhasebe hilelerinin ne şekilde gerçekleşebileceği ve bunlara vergi mevzuatına göre ne şekilde önlem alınabileceğini göstermek maksadıyla hazırlanmıştır.Yayın 3-D Mesh geometry compression with set partitioning in the spectral domain(IEEE-INST Electrical Electronics Engineers Inc, 2010-02) Bayazıt, Uluğ; Konur, Umut; Ateş, Hasan FehmiThis paper explains the development of a highly efficient progressive 3-D mesh geometry coder based on the region adaptive transform in the spectral mesh compression method. A hierarchical set partitioning technique, originally proposed for the efficient compression of wavelet transform coefficients in high-performance wavelet-based image coding methods, is proposed for the efficient compression of the coefficients of this transform. Experiments confirm that the proposed coder employing such a region adaptive transform has a high compression performance rarely achieved by other state of the art 3-D mesh geometry compression algorithms. A new, high-performance fixed spectral basis method is also proposed for reducing the computational complexity of the transform. Many-to-one mappings are employed to relate the coded irregular mesh region to a regular mesh whose basis is used. To prevent loss of compression performance due to the low-pass nature of such mappings, transitions are made from transform-based coding to spatial coding on a per region basis at high coding rates. Experimental results show the performance advantage of the newly proposed fixed spectral basis method over the original fixed spectral basis method in the literature that employs one-to-one mappings.Yayın Predictive vector quantization of 3-D mesh geometry by representation of vertices in local coordinate systems(Elsevier Inc, 2007-08) Bayazıt, Uluğ; Orcay, Özgür; Konur, Umut; Gürgen, Sadık FikretIn predictive 3-D mesh geometry coding, the position of each vertex is predicted from the previously coded neighboring vertices and the resultant prediction error vectors are coded. In this work, the prediction error vectors are represented in a local coordinate system in order to cluster them around a subset of a 2-D planar subspace and thereby increase block coding efficiency. Alphabet entropy constrained vector quantization (AECVQ) of Rao and Pearlman is preferred to the previously employed minimum distortion vector quatitization (MDVQ) for block coding the prediction error vectors with high coding efficiency and low implementation complexity. Estimation and compensation of the bias in the parallelogram prediction rule and partial adaptation of the AECVQ codebook to the encoded vector source by normalization using source statistics, are the other salient features of the proposed coding system. Experimental results verify the advantage of the use of the local coordinate system over the global one. The visual error of the proposed coding system is lower than the predictive coding method of Touma and Gotsman especially at low rates, and lower than the spectral coding method of Karni and Gotsman at medium-to-high rates.Yayın The effects of corporate ethical values and personal moral philosophies on ethical intentions in selling situations: evidence from Turkish, Thai, and American businesspeople(Springer, 2012-03) Marta, Janet; Singhapakdi, Anusorn; Lee, Dong-Jin; Burnaz, Huriye Şebnem; Topçu, Yusuf İlker; Atakan, Mukaddes Gül Serap; Özkaracalar, TuğrulThe goals of this study are to test a pattern of ethical decision making that predicts ethical intentions of individuals within corporations based primarily on the ethical values embedded in corporate culture, and to see whether that model is generally stable across countries. The survey instrument used scales to measure the effects of corporate ethical values, idealism, and relativism on ethical intentions of Turkish, Thai, and American businesspeople. The samples include practitioner members of the American Marketing Association in the U. S., and full-time businesspeople enrolled in executive MBA programs in Thailand and Turkey. The study is positioned within a fairly new stream that assesses patterns across countries, rather than differences between them, in a way that might be called "culture free." The results show a generally positive influence between cultural ethical values and ethical intentions. The results also indicate that the positive effect of corporate ethical values on ethical intentions is greater for managers with low idealism and high relativism. We also discuss the implications of our results for managers of international businesses.
