Evaluating firms’financial performance is important for survival in the competitive environment arising from technological advancements and gaining a competitive advantage.This study aims to assess the financial perf...Evaluating firms’financial performance is important for survival in the competitive environment arising from technological advancements and gaining a competitive advantage.This study aims to assess the financial performances of firms traded on the Istanbul Stock Exchange 100 Index(Borsa Istanbul(BIST)100 Index)between 2018 and 2022 using an integrated multi-criteria decision-making(MCDM)method.This is the first study to use a new combined approach proposed based on the indifference thresholdbased attribute ratio analysis(ITARA)and cost estimation,benchmarking,and risk assessment(COBRA)methods,which have not been applied to corporate performance assessment.The ITARA method is used to find the weights of the criteria,and the ranking of the firms in terms of financial performance is obtained using the COBRA method.The results show that the firms with the highest financial performance are ISMEN,ALGYO,PGSUS,KOZAA,and IPEKE.The companies with the lowest financial performance are AKFGY,BAGFS,MGROS,KOZAL,and GOZDE.The results of this ranking provide important information for firms to recognize their position and for investors who want to invest in firms in the BIST 100 Index.Additionally,sensitivity analyses are performed to assess the impact of changes in the criteria on the ranking of the firms and to validate the results of the proposed method.A comparative analysis is made with different MCDM methods like the technique for order preference by similarity to ideal solution(TOPSIS),and combined compromise solution(CoCoSo)methods and Spearman’s rank correlation test results are presented.This approach leads to the conclusion that the proposed approach can be a useful and effective tool for assessing the financial performance of firms.展开更多
Aim To study whether antivenom from laying hens can be used for the detection of venom antigens, Methods Chickens （white Leghorn） were immunized with detoxicated king cobra venom by formaldehyde and egg yolk immunog...Aim To study whether antivenom from laying hens can be used for the detection of venom antigens, Methods Chickens （white Leghorn） were immunized with detoxicated king cobra venom by formaldehyde and egg yolk immunoglobulin （IgY） isolated from yolk; IgY was labelled with the horseradish peroxidase （HRP）. Experimental condition and parameters were determined by chessboard test. The specificity, sensitivity, precision, and stability of this method were assayed in the experiment. Results This method could detect as low as 32 μg· L^-1 of the king cobra antigens. A good linear relation was found within 32 ～ 750 μg· L^-1 of king cobra venom concentrations （ r = 0. 963）. There was no cross reactivity for the reagents with Agkistrodon acutus Guenther venom or Vipera russelli siamensis Smith venom;slight cross reactivity .with Bungarus multicinctus Blyth venom or Bungarus fasciatus Chmeider venom; and notable cross reactivity with cobra venom. The average intra-assay relative standard deviation （RSD） was 1% - 3%, and the inter-assay RSD was less than 8%. The reagents （including IgY and HRP-IgY） were stable; no differences （P 〉 0.05） were observed for the detection of venom antigens when the reagents were stored at 37 ℃ up to 6 d. Conclusion IgY is a good reagent for diagnosis of snakebite after eliminating the genus cross reactivity.展开更多
文摘Evaluating firms’financial performance is important for survival in the competitive environment arising from technological advancements and gaining a competitive advantage.This study aims to assess the financial performances of firms traded on the Istanbul Stock Exchange 100 Index(Borsa Istanbul(BIST)100 Index)between 2018 and 2022 using an integrated multi-criteria decision-making(MCDM)method.This is the first study to use a new combined approach proposed based on the indifference thresholdbased attribute ratio analysis(ITARA)and cost estimation,benchmarking,and risk assessment(COBRA)methods,which have not been applied to corporate performance assessment.The ITARA method is used to find the weights of the criteria,and the ranking of the firms in terms of financial performance is obtained using the COBRA method.The results show that the firms with the highest financial performance are ISMEN,ALGYO,PGSUS,KOZAA,and IPEKE.The companies with the lowest financial performance are AKFGY,BAGFS,MGROS,KOZAL,and GOZDE.The results of this ranking provide important information for firms to recognize their position and for investors who want to invest in firms in the BIST 100 Index.Additionally,sensitivity analyses are performed to assess the impact of changes in the criteria on the ranking of the firms and to validate the results of the proposed method.A comparative analysis is made with different MCDM methods like the technique for order preference by similarity to ideal solution(TOPSIS),and combined compromise solution(CoCoSo)methods and Spearman’s rank correlation test results are presented.This approach leads to the conclusion that the proposed approach can be a useful and effective tool for assessing the financial performance of firms.
文摘Aim To study whether antivenom from laying hens can be used for the detection of venom antigens, Methods Chickens （white Leghorn） were immunized with detoxicated king cobra venom by formaldehyde and egg yolk immunoglobulin （IgY） isolated from yolk; IgY was labelled with the horseradish peroxidase （HRP）. Experimental condition and parameters were determined by chessboard test. The specificity, sensitivity, precision, and stability of this method were assayed in the experiment. Results This method could detect as low as 32 μg· L^-1 of the king cobra antigens. A good linear relation was found within 32 ～ 750 μg· L^-1 of king cobra venom concentrations （ r = 0. 963）. There was no cross reactivity for the reagents with Agkistrodon acutus Guenther venom or Vipera russelli siamensis Smith venom;slight cross reactivity .with Bungarus multicinctus Blyth venom or Bungarus fasciatus Chmeider venom; and notable cross reactivity with cobra venom. The average intra-assay relative standard deviation （RSD） was 1% - 3%, and the inter-assay RSD was less than 8%. The reagents （including IgY and HRP-IgY） were stable; no differences （P 〉 0.05） were observed for the detection of venom antigens when the reagents were stored at 37 ℃ up to 6 d. Conclusion IgY is a good reagent for diagnosis of snakebite after eliminating the genus cross reactivity.
