Clinical concerns counselors should be sensitive to in recovering TBI Patients/Clients
Counselors, therapists, mental health workers and psychologists often encounter clients who are recovering from a traumatic brain injury, concussion or other type of head injury. Depending upon the location of the injury and type of brain injury, difficulties could range from very mild to extensive and severe. Difficulties could be in one domain or several. This paper examines these realms and offers some concerns regarding treatment.
Keywords: Counselors, therapists, patients, clients, TBI
Michael F. Shaughnessy. Clinical concerns counselors should be sensitive to in recovering TBI Patients/Clients. Acta Scientiae et Intellectus, 8(3); 2022, 5-11.
The importance of therapeutic recreation interventions in recreation management
In this review study, recreational applications that have effects on different components of health individually and socially, and therapeutic recreation applications that have a special application area under the roof of health recreation are included. The main purpose of the study is to draw attention to the importance of therapeutic recreation practices in recreation management. The difference between the concepts of recreational therapy and therapeutic recreation, which are close to each other, has been mentioned. The relationship between the concept of recreation management and health was discussed, and then the effects of recreational practices on health were examined and studies on the concept of therapeutic recreation and therapeutic recreation practices were discussed. Therapeutic recreation practices were analyzed by considering different groups and various health complaints. Therapeutic recreation practices are included in the prevention or treatment of the negative experiences of the individual and society under conditions that make life difficult and reduce the quality of life. The deficiencies and importance of therapeutic recreation practices in recreation management are mentioned. It is recommended that these practices be planned and systematically designed considering the needs of the individual and society in recreation management.
Keywords: Recreational Therapy, Therapeutic Recreation, Recreation Management
Ilbilge Ozsu Nebioglu. The importance of therapeutic recreation interventions in recreation management. Acta Scientiae et Intellectus, 8(3); 2022, 12-22.
Poissoin arrivals, exponential service time, and infinite servers queue busy period and busy cycle distribution functions bounds
The busy period length distribution function knowledge is important for any queue system, and for the M|G|∞ queue. But the mathematical expressions are in general very complicated, with a few exceptions, involving usually infinite sums and multiple convolutions. So, in this work are deduced some bounds for the M|M|∞ system busy period length distribution function, meaning the second M exponential service time, which analytic expressions are simpler than the exact one. As a consequence, also some bounds for the M|M|∞ system busy cycle length distribution function are presented.
Keywords: M|M|∞, busy period, distribution function, bounds
Manuel Alberto M. Ferreira. Poissoin arrivals, exponential service time, and infinite servers queue busy period and busy cycle distribution functions bounds. Acta Scientiae et Intellectus, 8(3); 2022, 23-28.
Analysis of the general directorate of sports services of the five-year budget in the light of management accounting principles
The state has undertaken the management and administration of sports in Turkey. The State has given this responsibility to the General Directorate of Sports Services with the Law No. 3289. The General Directorate of Sports Services fulfills the duties and responsibilities given to it by law, in line with the opportunities provided by the general budget appropriations. In the decision-making process by the management, management accounting can be applied at three points: focusing, keeping financial data and problem solving. Each activity carried out in a calendar year shapes the future of the General Directorate of Sports Services. In the execution of the activities of the General Directorate of Sports Services, many decisions are taken, implemented and feedback is provided at almost every management level. This cycle, which is included in the General Directorate of Sports Services, requires tools with certain features, whose implementation stages can be arranged in accordance with the interests of the General Directorate of Sports Services, and that can offer results comparable to other periods and/or businesses. Financial analyzes and evaluations were made based on the data of 5 years (2013, 2014, 2015, 2016, 2017) from the annual activity reports published publicly in the visual and written media after passing the audit of the General Directorate of Sports Services by the Court of Accounts. In order to make the institution's balance sheets ready for financial analysis, a four-stage financial process was applied. Capacity Utilization, Return on Assets (ROA), Asset Turnover, Sales Growth Rate, Cash Flow, Return on Equity (ROE) and Customer Profitability Analysis were performed. The average ROE is 17.35%. According to the average interest rates, the activities of the institution are financially feasible. Institutional valuation was done using the Gordon model. Stock Price = Dividend per share expected after one year / (The rate of return expected by the investor - Expected permanent growth rate in dividends). Accordingly, P=4,134 Billion TL has been determined. This value may vary according to the savings and policy changes of the public regarding the institution. However, contrary to the general belief that the public does not work effectively, it is thought that the projects provide an added value beyond the profit they provide to the state. It is thought that central budget movements may cause interruptions in the operations of the institution from time to time. In order to ensure that these actions do not adversely affect the efficiency of the institution, it may be appropriate to leave some assets under the responsibility of the institution, such as reserve funds, even during the periods when assets and funds are transferred to the central budget. In addition, in the simple analysis we have made, it is striking that the activities of the institution are quite efficient in terms of finances, and our study may create a new discussion topic in terms of organizational theory. By making a comparison between the private sector and the public sector, it should be examined whether bureaucracy is the most effective organization in the field of sports, as Max Weber predicted. The method to be developed for a comparison to be made in this field can give us the answer to the question of which services should remain in the public sphere.
Keywords: Sports Management, General Directorate of Sports Services, Accounting, Gordon Model
Kubra Kibritci, Mehmet Bayansalduz. Analysis of the general directorate of sports services of the five-year budget in the light of management accounting principles. Acta Scientiae et Intellectus, 8(3); 2022, 29-54.