26 results listed
Justice is an abstract and relative concept that expresses what it is supposed to be. As a matter of fact, this
concept has been the subject of discussion among many scientists, thinkers and politicians since the beginning of
history, but no consensus has been reached on them. Because in order to be able to say whether something is fair, it
must be a measure acceptable to everyone. But it is extremely difficult to determine this measure in abstract and
variable concepts such as justice. But it is extremely difficult to determine this measure in abstract and variable
concepts such as justice. Similar difficulties are encountered when justice is questioned about taxation in a similar way.
Because the question of how to reach a fair tax system depends on what we understand from justice.
We refer to the negative tax breakdown in the 90th article of the income tax law, which is designed to make the
taxation system the backbone of the tax system, which is thought to best comprehend the payment power in order to
avoid the current injustice in our tax system.
International Rating Academy Congress : Applied Sciences
IRAC
Veli KARGI
Nazlıcan DOĞANLAR
Abstract Expressionist is a term that describes very different picture styles that are related to each other by
emotional or expressive content. This trend, which is began in America after the Second World War, revealed was from
contemporary American artists such as Pollock, Baziotes, Gottlieb, Motherwell and Rothko. After then this current has
spread to all over the world with different names such as Action Painting, Color Field Painting, Lyrical Abstraction,
Art Informel, Cobra, Hard Edge, Tasiszm. In our article, the Abstract Expressionist is addressed in this context.
International Rating Academy Congress : Applied Sciences
IRAC
Deniz GÖKDUMAN
Berberis vulgaris (Berescus) is a member of the Berberidaceae family of approximately 500 species. All parts of
the plant have been identified with various medical properties, mainly antimicrobial, antioxidant, antiemetic,
antipyretic, antiinflamatuar, hypotensive, sedative, antiarrhythmic. In this study, the antimicrobial activity of Berberis
vulgaris plants fruits was investigated. Methanol and acetone extracts of dried specimens were obtained for this
purpose. Extracts at different concentrations have been tested on important human pathogens. Diffusion and dilution
methods were used to determine the antimicrobial activity. Extracts were observed to be effective on all pathogens. The
highest antimicrobial activity was observed in the E. aerogenes bacteria at a concentration of 200 mg / mL of the acetone
extract. The antimicrobial effects of methanol and acetone extracts were close to each other.
International Rating Academy Congress : Applied Sciences
IRAC
Özge ÖZCAN
Traffic accidents are usually happens with reasons connected driver and vehicle, weather conditions, road and
environment features. Analyses made on traffic accidents indicates that, main proportion of the accidents derive from
drivers’ behaviors. In this study the weight of drivers’ behaviors in traffic on displaying aggressive behavior was
examined.
The questionnaire technique employed to obtain the data. In this context, the data from 214 drivers obtained
and analyzed. Taking risk, enlightenment, straining, and aggression dimensions are the scale of the questionnaire form.
The relationship between latent variables examined by employing Structural Equation Modelling (SEM). It
investigated that, when the behaviors of taking risk and searching excitement increases, the behavior of aggression
increasing too.
International Rating Academy Congress : Applied Sciences
IRAC
Bahattin HAMARAT
Erol DURAN
Bearing capacity, slope stability and the settlement problems can be seen at the soil which include gravel, sand,
silt and clay.In order to increase the bearing capacity, slope stabiliy of the soil and to decrease the settlement; some soil
improvement techniques are used such as pre-loading, lime mixing, stone column, injection, jet grouting, pile systems
and deep mixing.Deep mixing increase the bearing capacity, decrease the settlement and increase the safety factor of the
slope stability, cement or lime is mixed with the fine or coarse soil and this method is ideal if there is
groundwater.General information about deep mixing is given in this study and this method is compared with the stone
column method.
International Rating Academy Congress : Applied Sciences
IRAC
Amine KOCABIYIK
Recep KILIÇ
Ebru YILDIZ
Last few years took place true jump in approaches to developing, control and exploitation of different complex technical systems. In industry, transport, energetic and so on data exchange technologies, based on Industry 4.0, IoT, IIoT, Shipping 4.0, etc. concepts are implementing very actively. In maritime branch information technologies became inextricably linked to the classical approaches and allow to perform intelligent remote control and create fully unmanned objects and complex technical systems. So, some companies have founded Unmanned Cargo Ship Development Alliance; newly developed Distributed Intelligent Vessel Components software, which provides new protocol for devices connecting and data transferring; recently created Advanced Autonomous Waterborne Applications Initiative autonomous ship research project and Maritime Autonomous Surface Ships direction. It's possible to highlight following ship automation levels. 1. Ship can be controlled remotely. 2. Ship may work in unmanned mode partly or periodically. 3. Ship may perform self-driving with operator help, if necessary. 4. Additionally to the level 3, self-driving possible without operator's intrusion. 5. Fully unmanned ship with the same functionality and possibilities as classic ship. But complexity and vulnerability for external intrusion of such ships is also growing enormously. So, in 2017 and 2018 years at least two large shipping companies were attacked by hackers and had to stop significant part of business activity and lost huge amounts. That's why the task of cybersecurity providing, including highly productive firewalls implementing, is very actual. Ways of modern concepts and technologies implementing in maritime branch are briefly analyzed. Possible levels of ships' autonomy and automation with most modern technical decisions are shown. Existing problems and vulnerabilities of highly automated ships are described. Approach on vulnerabilities influence minimizing with firewalls using is proposed.
International Rating Academy Congress : Applied Sciences
IRAC
Vladlen SHAPO
On the basis of vocational and technical education, applied learning and computer assisted manufacturing
courses are being taught in many vocational education institutions by means of theoretical and simulation methods on
the basis of laboratories and inadequacy of infrastructure and still on board and computer. The main purpose of this
study is to develop the CNC vertical machining center in technical specifications that can be used as training material
in workshops and laboratories with their own possibilities of vocational and technical education institutions.
A lot of work has been done in this regard, but the developed machines are seen as desktops, usually with weak
body and stepped motors with limited power, with limited parts that they can process and with low processing speeds
and inadequate machines. In the scope of this study, it is aimed to develop and prototype three axis vertical machining
center with servo motor control which can be processed not only in wood and plastic materials but also in metal and
steel materials.
In accordance with this purpose; A CNC workbench which can cover a small area but can also function as an
industrial type CNC, servo motor controlled, air and liquid cooled, steel, and other hard materials can be designed and
manufactured. Preliminary examinations made and material of the main body and axis parts in the direction of the
works have been selected. As a result, 3 axis CNC designed and manufactured with servo and motor control with
750x500x150 mm (X, Y, Z) machining area and air cooled with alcohol have been successfully manufactured.
Aluminum and various composite materials, especially steel, are processed without problems. The theoretical precision
and standard deviation of the loom are calculated.
The study was supported by the project number GDK2017-BA007 by İstanbul Gedik University Scientific
Research Projects Coordination Unit.
International Rating Academy Congress : Applied Sciences
IRAC
Hüseyin KAYGISIZ
Fatih YALÇIN
This paper presents optimization and control of a new fully Powered Above Knee Prosthesis (PAKP) that can perform a single axis movement in the knee joint and two axes movements in the ankle joint. The knee and ankle joints are controlled by using DC servo motors. As can be a well-known issue that the weight of the prostheses can directly affect the performance of the whole system. Therefore, PAKP is produced by using PLA material due to its lighter weight. The weight of the prosthesis is also optimized for improving the performance of the system. In this study, PAKP is considered a 3-DOF serial robotic manipulator and gait cycles are treated as robotic trajectories. Finally, PAKP is controlled by applying a trajectory generation algorithm.
International Rating Academy Congress : Applied Sciences
IRAC
Mücahit EGE
Serdar Kucuk
K.MEMİŞOĞLU
With increasing industrialization, environmental pollution has become a threat to human health. The heavy
metal pollution, especially from industrial waste water, is the best example of this. Chromium holds a special position
among living organisms because on its species it can be either essential or toxic. Cr(VI) even at very low concentrations
is harmful and carcinogenic, while Cr(III) is a necessary microelement for cellular metabolism. Therefore, it is very
important to determine the chromium metal found in the wastewater of leather, paint and iron - steel industries. Four
main creeks discharges located in the important industrial area in Kocaeli Province are made to the Gulf of Izmit.
In this study, Cr (VI) was measured by the spectrophotometer S.M.3500-Cr B. Calorimetric Method sampled
from four main streams Saz Dere, Dil Deresi, Narca (Bağ) and Ambar (Ulupınar) samples and the results were found
to be <0.02 mg / L. With these values it is observed that there is a visible improvement in the pollution of the creeks.
International Rating Academy Congress : Applied Sciences
IRAC
Kadriye OKTOR
Although laser theory was introduced by Einstein in the 1900's, it was 1960's that functional lasers came up
in parallel with material science and technological developments. After the first working laser emerged, it found a lots of
usage areas in technology and industry. The unique properties of the laserbeam make the laser an indispensable
component of such systems, especially in precision machining and applications. For the last 20 years, optical
communication systems have been included in theapplication areas of lasers. Conventional communication systems (RF
systems) cannot meet today's information transfer rate requirements due to their low bandwidths. Moreover, in the
view of information security concerns, the laser communication systems are seen as the best alternative. Even if
atmospheric effects affect the performance of laser communication systems, these negative effects can be minimized by
selecting appropriate wavelength and antenna. In this study, comparison of conventional communication and laser
communication systems is performed. Also, thehistorical development of laser communication systems is explained and
system requirements are examined. In addition to these, the potential of laser communication systems are explained
with examples. Conceptually, a laser communication system is proposed and an optical antenna design is made for this
system.
International Rating Academy Congress : Applied Sciences
IRAC
Semih ÖZTÜRK
Mustafa KURT
In the present study, a 5.5 kW, 22 pole direct drive surface mounted PM synchronous motor (PMSM) has
been designed, analyzed and optimized. After an initial design stage, a 3D model of the generator has been created for
the finite element analysis. Cogging torque, output power, efficiency and maximum output power parameters have been
analyzed for various material of PM magnets (Alnico, Ceramic, SmCo, NdFeB), which can be produced easily by rareearth
elements. In the performed analyzes, the best efficiency and the maximum output power value has been obtained
on the N50m type magnet material. Furthermore, the lowest cogging torque has been obtained with an Alnico5 type
magnet material.
International Rating Academy Congress : Applied Sciences
IRAC
Adem Dalcalı
Cemil OCAK
The aim of this study is to introduce the general frame of the entrepreneurial behaviours and its context in the
classical age of Ottoman Empire. For this reason, shaping policies, institutions and practices that affect the the ecology
of the entrepreneurial activities have been examined. With macro factors like Ottoman land system, structure of its
community, order of the economy, state’s point of view about the economy and the trade, and also how the personal
entrepreneurial values and the business culture are formed in micro level have been reviewed. The economic order and
the community structure formed by the state are created the conditions of entrepreneurship in the Ottoman Empire. In
addition, Ottoman entrepreneurs are exhibited heterogeneity. According to the findings, Ottoman entrepreneurs
typology, exposed different economic, social and legal regulations is generated and explained.
International Rating Academy Congress : Applied Sciences
IRAC
Ramazan UYGUN
In recent years, due to their superior features, interior permanent magnet (IPM) motors are often preferred in
traction applications such as electric vehicles. The rotor geometry of an IPM motor significantly affects motor
performance. To improve the electromagnetic performance of the IPM motor such as maximum torque per ampere
(MTPA), efficiency, and the torque pulsations, rotor and its flux barriers geometry have to be optimized due to the
difficult modeling dominated by magnetic saturation. Thus, this study is focused on the optimization of flux barriers by
varying the rotor geometric parameters which have significant influences. Performance and the electromagnetic
parameters of the motor are verified by using 3D-Finite Element Method. The proposed motor has the following
parameters; 4-pole, 48V, 500W and 3000rpm.
International Rating Academy Congress : Applied Sciences
IRAC
Cemil OCAK
Adem Dalcalı
When mussels are fed by filtration of sea water, they may be exposed to other factors such as toxic plankton,
pesticide sand house hold wastes, as well as deposits of heavy metals in the environment. Among the group of metals
with proven human toxicity aluminum (Al) and lead (Pb) are known to be highly neurotoxic. We could not find a study
about spinal cord histopathological effects of consumption of mussels. The purpose of the study is to demonstrate the histopathological effects in the medulla spinali tissues of rats which are fed with mussels that are collected from the
Çamburnu region of the Dardanelles. The mussels given as food to the rats were removed from the Çamburnu region of
the Dardanelles. Two groups of rats are included in the study, group 1 (n=6), control group fed with standard rat diet,
group 2 (n=6), 90% mussels and 10% standart diet daily. Our research lasted 30 days. At the end of the study period,
spinal cord tissue samples taken from the rats were taken through routine histopathological procedures and then light
microscope was evaluated. Degeneration was detected in motor neurons in the anterior horn of the spinal cord and
sensory neurons in the posterior horn. The rats in the study group were statistically significant compared to the
degeneration control group of motor and sensory neurons. We think that the consumption of mussels is caused by the
degeneration of motor and sensory neurons, the contraction of the Dardanelles with heavy metals and the accumulation
of these heavy metals in the mussels.
International Rating Academy Congress : Applied Sciences
IRAC
Mehmet Rıza GEZEN
Şamil ÖZTÜRK
Hayrunnisa YEŞİL
Aslı MURATLI
Transportation has been one of the most important activities of the human-being since the first eras of the
history to the present. The transportation and transmission activities starting with the invention of the wheel have
minimized the concepts of time and distance with the use of planes and fast-speed trains at present. The transportation
sector is important for economic growth because it enables to put economic resources into good use, build connections
with other countries, regulate the flow of goods and ensure the continuity of this process as well as enabling to establish
new settlement areas and develop the existing ones and create employment opportunities due to the relationships with
other sectors (insurance, warehouse, clearance, packaging etc.). In the present study, the historical development of
highway transportation and the policies implemented in this sector in Turkey are investigated in stages. Besides, the
relationship between the highway transportation and other transportation systems in Turkey is handled. As a result, it
has been concluded that it is necessary to revise the highway transportation-centred policy that was launched in Turkey
around 1950 and is still implemented; take alternative transportation networks to the forefront and ensure an absolute
integration among these transportation types.
International Rating Academy Congress : Applied Sciences
IRAC
Fatih AYDIN
Muhammed Oral
Advances in science and technology have enabled people the access to gadgets that facilitate their business and personal life. Mobile devices are the most popular form of communication and because of their advanced features and relatively poor security have become attractive targets for attackers. Defensive layers are present in such systems, some are automated and engineered while others rely on people. Their function is to protect potential victims and assets from local hazards. Mostly they do this very effectively, but there are always weaknesses because of the vulnerabilities presented as ‘holes’ in Swiss Cheese Model (SCM). This work aims to introduce the adoption of SCM in organisations where these devices are used, by explaining how human factor can l ead to errors and what is the contribution of latent conditions in ‘holes’. Here it is shown that SCM has its limitations and to make good use and enhance of it, Failure Mode and Effects Analysis (FMEA) is suggested for manufacturer side. Through this quantitative analysis tool it is shown how its application can contribute in risk mitigation in mobile devices systems.
International Rating Academy Congress : Applied Sciences
IRAC
Esmeralda KADËNA
The hydraulic jump is widely used to dissipate energy in hydraulic structures such as weirs, gates and
spillways. The research in the literature investigating the effect of artificially roughened channels on hydraulic jump
properties are limited. This paper presents an experimental study on the effects of roughened channels on hydraulic
jump properties. 30 mm artificial turf was used as a roughness element in channels. 48 experimental tests were
conducted for smooth and artificial turf channels under the same flow conditions. The obtained experimental results for
artificial turf channels were compared to results of smooth channels. The experimental results demonstrated that the
roughness on channels had positive effects on hydraulic jump properties; conjugate depth, hydraulic jump length and
energy dissipation. Reduction in conjugate depth for artificial turf was observed 27% and artificial turf channel reduced
the hydraulic jump length by 25%. Moreover, artificial turf channels 6.5% more energy dissipated than smooth
channels according to test results. Finally, this study showed that artificial turf might be used as an energy dissipater in
hydraulic structures.
International Rating Academy Congress : Applied Sciences
IRAC
Kagan SÖĞÜT
Nowadays it can be seen that typical projects are commonly used on education buildings. At the phase of
building design process, architecture education upholds the factors like lighting and passive climatization shouldn’t be
missed out. But within this scope, typical projects such as MEB.2000.07 and MEB.2000.10 are subjected to this
research because they provide different comfort conditions at their applications at Karabük in context of orientation in
passive climatization.
This study aims examining sufficiency of comfort conditions in today’s education buildings. In this context,
applied typical school buildings have been targeted and tried to detect how healthy the application is on mentioned
subjects. To be able to compare schools’ orientations and the success of comfort they provide, specifications of them
converted into digital data.
The spatial orientation analysis begun with determining building’s direction, then each individual spaces
inside the building determined by orientation and count. While analyzing the sub-units of school buildings, the criteria
has been based on Education Buildings Minimum Design Standards Guideline. Orientation success of selected schools
have been calculated as result of analysis.
As a result of the analysis, it has been found out that, 2 school buildings which have same spatial set up and
specifications have given different results. This situation shows that providing required physical environment can’t be
achieved with typical project applications.
International Rating Academy Congress : Applied Sciences
IRAC
Bilgehan İYİCAN
Yüksel TURCAN
Vergiler, devletlerin vergilendirme yetkisine dayanarak kamu hizmetlerinin karşılanmasında kullandıkları
önemli bir gelir kaynağıdır. Genel kabul edilen bir kural olarak mükellefler, mali güçleri doğrultusunda bu hizmetlerin
finansmanına katılmak zorundadır. Vergiler çeşitli kriterler göz önünde bulundurularak farklı şekillerde
sınıflandırılmaktadır. Bu sınıflandırma içerisinde en yaygın olarak kullanılanı ise dolaylı ve dolaysız vergi ayrımıdır.
Günümüzde vergi gelirleri içerisinde dolaylı vergilerin payı gittikçe artmaktadır. Türkiye’de vergi gelirlerinin yaklaşık
%70’ini dolaylı vergiler oluşturmaktadır. Bu durum ülkemizde vergi yükünün adaletsiz bir şekilde dağıldığını
göstermektedir.
Bu çalışmanın temel amacı dolaylı vergilerin, vergilemede adalet ilkesi açısından sorgulanmasıdır. Bu amaçla
hazırlanan çalışma içerisinde dünyada dolaylı vergilerin neden artış gösterdiği ve bu vergilerin ülkemizdeki genel
durumu incelenmeye çalışılmaktadır.
International Rating Academy Congress : Applied Sciences
IRAC
Veli KARGI
Nazlı YETİMOĞLU
Health tourism is a tourism branch which is becoming increasingly important all over the world. This sector,
which consists of many branches such as disabled tourism, elderly tourism and medical tourism, has a great customer
potential. Thanks to the diversity of natural conditions necessary both in the field of health services offers, Turkey has
become one of the leading countries for health tourism. Turkey’s potential in this sector, what is expected to reach in
future and the goals which it can be reached are important topics of discussion. In this study, after health tourism in
Turkey discussed and analyzed in a theoretical framework, with the help of SWOT analysis, strengths and weaknesses
of health tourism, the opportunities and threats in Turkey, will attempt to demonstrate that what
International Rating Academy Congress : Applied Sciences
IRAC
Özge UYSAL ŞAHİN
In the present work antimony ore imbedded silicone rubber materials were produced for radiation shielding
applications. Natural antimony ore was used in the experiments. The production parameters of the samples were
investigated. Antimony oxide percentage in the ore was measured about 6.95 wt. % and average particle size of the ore
was decreased to 500 microns. Up to 70% of antimony ore could be imbedded successfully into silicone rubber. Optimal
stiffener ratio for silicone rubber+ antimony ore mixture was investigated as 3-5 wt. % for the studied samples. The
thickness of the materials was decreased to 0.1 cm where 15 cm of diameter. Decreasing particle size caused to more
homogenous materials production. Some non-homogenous region and air bubbles were observed by using X-ray
radiography films for 10 wt. % antimony ore imbedded silicone rubber. An experimental study was realized to produce
radiation shielding materials for medical applications
International Rating Academy Congress : Applied Sciences
IRAC
Özlem VURAL
Nesrin ALTINSOY
Bülent BÜYÜK
The purpose of this study, it is to determine the apnea estimation called sleep apneas based on Polysomnography
(PSG) name of the recorded signals with the aid of the device for called cessation of breathing. In this study, sleep
laboratory recordings obtained from the electrocardiogram (ECG) signals are used and these signals are aimed to
predictions for diagnosing apnea processed in Matlab. Signals considering arithmetical ratios between RR intervals were
used various parameters. As a result, the power of the ECG signal by the presence of the spectral density of obstructive
apnea hypopnea and apnea cases have been identified in the estimation accuracy rate of 88.57%
International Rating Academy Congress : Applied Sciences
IRAC
Sebahattin BABUR
Burcu BEKTAŞ
Uğur TURHAL
The subject of this article is to review the status of administration in Turkey on right to information through
examining the municipality websites. In this study, websites of 51 municipalities in Turkey were analyzed in
accordance with the sections of the Act of Basis and Principles for Right to Information. The results have revealed that
all of the municipalities have some incompleteness on their websites in terms of right to information. Municipalities
haven't published most of the information and documents that have to be published according to the Act yet. The results
also have revealed that accountability haven't been put into practice by all means in municipalities and their status
hasn't been compatible with the idea of transparent and accountable administration yet.
International Rating Academy Congress : Applied Sciences
IRAC
Filiz Tufan EMİNİ
Çağlar Eren AYAZ
In todays, individuals express themselves by the way of consumption. Symbolic consumption also emerges as
one of these ways. Consumers are now purchasing products or services not only for physical benefits, but also for what
they mean. In the developing and changing world, the age of purchasing has changed and consumer groups having
knowledge about products and services in childhood have been formed. Tweens are 10-14 age group consumers and
today's kids tomorrow's adult consumers is of great importance for businesses. The mention of children and
propositions as a consumer is a result of consumer socialization Factors affecting the socialization of an individual as a
consumer are expressed as means of socialization. These can be listed as family, peers, media and celebrity admiration.
In this study, the relationship between symbolic consumption and purchase intention of the tweens and the
moderating role of this related family were examined. Data was obtained by the questionnaire method. At the end, the
research findings are discussed and also managerial implications and future research opportunities are presented.
International Rating Academy Congress : Applied Sciences
IRAC
Hale ÇOLAKOĞLU
Nilay KÖLEOĞLU
Poetry is a form of art used for the expression of feelings and emotions in more concise fashion than the prose.
Due to the limited space, in this literary work, poet ought to qualitatively use the language to reach the aesthetic quality
he aims.
Romantic poetry, reacting against poetry being product of reason rather than emotion, set the standards of
fixating on imagination, melancholy and nature. Thus, it was led to sentimental language and usage of tender words.
In this study, we focused, on the parts of speech, such as verbs and adjectives, used in the expression of tender
feelings and images, in romantic poetry, as a product of the late eighteenth to mid nineteenth century literary
movement. Consequently, we went through William Wordsworth’s poems of nature to trace the usage of the grammar,
respectively parts of speech which best express the sensitivity and tenderness of the feelings and images.
International Rating Academy Congress : Applied Sciences
IRAC
Seniha KRASNIQI
Global energy demand is continuously on the rise although it is observed at different levels in developed and
developing countries. According to BP 2018 data, the primary energy consumption of the world has been 13.5 billion
TEP showing an increase of 2.2% compared to the previous year. Despite this, the geographical distribution of the fossil
fuels having a share of 87% in the world energy consumption is not symmetrical. For this reason, the increasing energy
demand has brought along international problems in the areas where fossil fuels such as oil and natural gas are used
(coal has a more regular geographical distribution compared to oil and natural gas). Although the share of renewable
energies in the world energy consumption has increased year by year, fossil fuels will be predominant in the total
energy consumption for the next 30 or 40 years according to the estimations. So, different energy sources are of
strategic importance for especially countries having a high energy consumption and energy dependence. In this regard,
non-conventional sources (produced through new techniques other than conventional methods) such as shale gas and
shale oil have a very effective potential in covering the energy demand. Since the beginning of 2000s, the USA has made significant investments in shale gas and oil sand and reached positive enough results to divert its energy policies by
reducing its resource dependence on the Middle East. Thanks to these investments, the natural gas prices have declined
considerably compared to 10 years ago, in the USA. Besides, the country will obtain the ¾ of its total gas production
from shale gas in 2035 according to the estimation of BP. The USA, Canada, China and Argentine have increased the
value of shale gas and shale oil in commercial terms. According the EIA 2040 energy projections, the production of oil
sand is expected to reach 10 million barrels a day. Shale resource investigations are continued in many counties,
principally Algeria, Australia, Colombia, Mexico and Russia. The U.S. Ministry of Energy indicates that there are 345
billion barrels of shale oil in total, across 42 countries.
International Rating Academy Congress : Applied Sciences
IRAC
Muhammed Oral