Sürdürülebilir Kalkınma Amaçları
Yazarlar
- Cuce, Erdem(6)
- Arslaner, Ayla(5)
- Öztekin, Sebahat(5)
- Kutlu, Naciye(4)
- Cuce, Pinar Mert(3)
- Doğan, Zeki(3)
- Erdogan, Ummugulsum(3)
- Hintistan, Sevilay(3)
- Kalyoncuo, Servet(3)
- Kaya, Metin(3)
- Kothakota, Anjineyulu(3)
- Kumar, Manoj(3)
- Pandiselvam, R.(3)
- Sahni, Prashant(3)
- Yavuz, Mehmet(3)
- Acar, Adalet(2)
- Adal, Samiye(2)
- Bozkurt, Aras(2)
- Bulut, Mehmet(2)
- Calina, Daniela(2)
- Cebeci, Fatma(2)
- Colak, Murat(2)
- Daştan, Buket(2)
- Dertli, Enes(2)
- Devecioglu, Dilara(2)
- Durmuş, İbrahim(2)
- Gökçe, H. S.(2)
- Güzel, Ferdi(2)
- Kamiloglu, Aybike(2)
- Karakas, Ümıt(2)
- Karbancioglu-Guler, Funda(2)
- Kayalı, Bünyami(2)
- Lorenzo, José Manuel(2)
- Oztekin, Sebahat(2)
- Pandiselvam, Ravi(2)
- Ramniwas, Seema(2)
- Rustagi, Sarvesh(2)
- Saka, Irem(2)
- Sharifi-Rad, Javad(2)
- Sharopov, Farukh(2)
Yayınlar
- Derleme MakaleAçık Erişim2021Investigation of Shale Gas Reserves in The World and A Case Study for Electricity Production from Shale Gas in Turkey
Oztekin, Erman Kadir; Tozlu, Alperen
Shale gas reserves, which is globally accepted as unconventional gas resource, scattered around the world and can be used in order to meet the growing energy needs due to limited amounts of conventional resources. Since notable effort has to be put in order to investigate and drill shale gas resources the early decision has to be made carefully, especially considering the economic benefits. Several factors must be considered including the known technically recoverable shale gas amount at the selected region, current technology to drill the shale source and the amount of investment before the extraction of shale gas. In this study, global underground shale gas amount and recent discoveries as well as the potential shale gas areas in Turkey are presented. Benefits of using shale gas for electricity generation and common methods being used during shale gas extraction are studied along with gas and liquid flow mechanisms. At the end, general overview of separation and utilization of shale gas components is schematically presented. In the case study, the potential of electricity generation in the SE Anatolia region in Turkey is estimated with only using methane obtained from the shale gas purification process at the power generation step. According to the estimations, 3337.8 MW electric power may be generated for 50~55 years, at the appropriate gas engine by using 8.5 billion cubic meter shale gas annually.
- Derleme MakaleAçık Erişim2021Utilization of deep eutectic solvents in the extraction of bioactive compounds from food materials
Kantar, Naciye Kutlu; İşci, Aslı; Yılmaz, Merve Sılanur; Şakıyan, Özge
As the environmental awareness increases, the concept ofgreen technology has gained more importance in recentyears. It aims to reduce the production and consumption ofhazardous materials, reduce the amount of energy spent andincrease the use of renewable resources. It is recommendedto use solvents that have non-toxic and high extractionefficiency instead of traditional solvents that are commonlyused in the food, chemical and pharmaceutical industries.Green solvents are non-toxic, recyclable, non-volatile andhave minimal cost of synthesis. Water, ionic liquids orsupercritical fluids are among the most commonlypreferred green solvents. In addition to these solvents, deepeutectic solvents took a part in this field in recent years.Although the physical properties of deep eutectic solventsare similar to ionic liquids, their chemical properties aredifferent. In recent years, deep eutectic solvents have beenwidely used in the extraction of bioactive compounds(phenolic compound, anthocyanin etc.) from foodmaterials. It has been detected a significant increase inextraction efficiency with these solvents. This articlereviews the extraction of bioactive compounds from foodmaterials using deep eutectic solvents.
AtıfOpenAlex2TR Dizin3
İncele - Derleme MakaleAçık Erişim2021The Effects of Instructional Interventions on the Academic Achievement of Students with Mathematical Learning Difficulties
Filiz, Tunahan
Introduction: The aim of this study is to make an up-to-date and detailed analysis by synthesizing different types of primary studies that examine the effect of instructional interventions for students with mathematical learning difficulties on academic achievement. Method: Different types of studies that examine the effects of instructional interventions for students with mathematics learning difficulties on academic achievement were analyzed using meta-analysis method. The effect size values of the studies, the test of heterogeneity, publication bias and information about the moderator analysis were calculated using the CMA (Comprehensive Meta Analysis) statistical program. Findings: The study revealed that intervention programs prepared for students with mathematical learning difficulties had a wide effect on the academic achievement levels of students (Hedge g = 0.764, %95 CI = 0.494-1.033). Discussion: The overall effect size (0.764) obtained from the studies shows that instructional interventions have a positive effect on the mathematics performance of students with learning difficulties. It is seen that different instructional interventions have been developed in order to support these students. The instructional interventions support students in the process of learning mathematics, and continue to raise awareness on the learning difficulties. As a result, it can be stated that more instructional intervention studies are needed.
AtıfWoS3OpenAlex9TR Dizin7
İncele - Derleme MakaleAçık Erişim2021Scopus SJRQ2Investigation of the Effect of Inoculant and Casting Temperature on Fluidity Properties in the Production of Spheroidal Graphite Cast Iron
Çolak, Murat; Kaya, Sinan
Working with liquid metal makes the casting method very advantageous, but also presents some difficulties. One of the common challenges in the casting process is that the liquid metal may not fill the mold cavity completely. This is mainly due to the contact of the liquid metal with the mold surface in the mold cavity, the high heat transfer coefficient of the mold material, and the undercooling and solidification of the liquid metal during liquid movements. For this reason, the fluidity of the liquid metal is important for robust casting production. The fluidity is affected by many factors such as mold properties, casting temperature, and alloying elements. In this study, it is aimed to investigate the fluidity characteristics of GGG60 alloy. For this purpose, the effects of casting temperature, different inoculants, and different inoculant quantities were used in the new mold design, which has different cross-sectional thicknesses. The distance of the alloy in the cavities was also compared with FlowCast Casting simulation software.
AtıfScopus8WoS8OpenAlex9
İncele - Derleme MakaleAçık Erişim2021Grammar teaching in the turkish language course curriculum: An examination in the context of acquisitions, activity, and teachers' opinions
Kodan, Hülya; Kara, Kürşad
This research aimed to reveal teachers' opinions about how the grammar-teaching process is related to the acquisitions in the curriculum, activities, and acquisitions presented in the textbooks teaching in mother tongue, the study reviewed different textbooks from four publishers, Cem, Sonuç, Koza, and Ministry of National Education (MEB) publications prepared for the 2018 primary school Turkish language course curriculum and Education Information Network (EBA) of the Turkish Ministry of Education. Moreover, opinions of ten primary school teachers who have taught all grades regarding the teaching process for grammar acquisition were investigated. The study conducted a case study method, which is one of the qualitative research techniques. Besides, a document analysis was conducted to obtain the research findings. Structured interview protocol and document review were used as the data collection tool. The findings of the study revealed that acquisition in the learning areas of reading and writing for grammar in the curriculum was not clearly and transparently identified, and the limits of the teaching framework were not specified. The study findings also revealed that information was transferred only in the majority of the grammar activities in the textbooks. Also, classroom teachers reported that they used different methods on the subjects they could embody in the teaching process, but they claimed to have difficulties in teaching abstract concepts.
AtıfScopus1OpenAlex1İncele - Derleme MakaleAçık Erişim2021Scopus SJRQ1Alkali-activated and geopolymer materials developed using innovative manufacturing techniques: A critical review
Gökçe, H.S.; Tuyan, M.; Nehdi, M.L.
The manufacturing of geopolymers and alkali-activated materials for precast and cast in-situ construction applications could be achieved using suitable production techniques, such as one-part production, pre-setting pressure and hot pressing, two-stage concreting, and 3-dimensional printing. Adequate selection and tailoring of the manufacturing methodology are imperative for overcoming characteristic application problems of these materials and achieving eco-efficiency and superior engineering properties. With distinctive benefits including rapid solidification, lower cost, saving natural resources, less energy consumption, and reduced carbon footprint, alkali-activated and geopolymer composites have emerged as a strong contender for replacing conventional concrete in diverse construction applications. Critical analysis of the literature on innovative production methods indicates that the one-part production technique is promising for the eliminating design complexity of these mixtures. The pre-setting pressure and hot pressing applications would allow the achievement of superior physical and mechanical characteristics in a short period of time, especially for the precast industry. The workability and setting problems of alkali-activated materials could be overcome using the two-stage concreting methodology. To be used in 3D printing of alkali-activated and geopolymer materials, remarkable development is required in terms of rheological aspects. Accordingly, this paper surveys pertinent and recent literature and critically reviews the state-of-the-art of alternative production techniques of alkali-activated and geopolymeric materials, along with its use in recent applications, identifies pertinent knowledge gaps, and defines future research directions.
AtıfScopus155WoS137OpenAlex167İncele - Derleme MakaleYalnız künye2021Scopus SJRQ4The effect of muscle electrical stimulation on muscle stiffness problems and musculoskeletal pain caused by muscle imbalance: A systematic review
Saatchian, Vahid; Türkmen, Mutlu; Esfahani, Mahdi; Zadeh, Reza Amin; Talib, Ahmed Mushtaq; Azimkhani, Amin
Whole Body Electrical Stimulation (WB-EMS) is a relatively new training method that has been used extensively in recent years, however, the lack of consensus on the efficacy of Whole Body Electrical Stimulation exists, and the aim of this study is to investigate the effects of this method on postural structure problems and musculoskeletal pain. Summary of articles by ISC, Google Scholar, American Journal of Sports Medicine, PubMed Journal of Rehabilitation Medicine, Cochrane, and Sports Medicine Journals between 2000 and 2019 were studied to identify all studies that report electrical stimulation applied simultaneously to the upper and lower limbs. Keywords: Electrical stimulation, Electrical muscle stimulation, Functional electrical stimulation, Whole body electrical stimulation, Wearable sensors, Electrotherapy, Electrode vest, Electrode vest for treatment and rehabilitation, E-fit, Electronic muscle stimulation, Whole body electronic muscle stimulation, Electronic Stimulation, Electronic Suit, Wearable Sensor, and Electrotherapy were used to obtain relevant articles and finally, 22 articles were compared according to the set criteria of 107 papers. Based on the results of studies on the effects of Whole Body Electrical Stimulation, this tool is based on parameters such as muscle strength, muscle size, body composition, obesity, sarcopenia, sarcopenia- induced obesity and pain reduction in non-specific chronic low back pain patients, have a significant positive effect. Due to the lack of studies on the effects of Whole Body Electrical Stimulation and the inconsistency between studies and the lack of similar consensus, further research is needed.
AtıfScopus4WoS3İncele - Derleme MakaleAçık Erişim2021Scopus SJRQ1A review on developments of environmentally friendly geopolymer technology
Krishna, R. S.; Mishra, Jyotirmoy; Zribi, Marwa; Adeniyi, Funmilayo; Saha, Suman; Baklouti, Samir; Shaikh, Faiz Uddin Ahmed; Gökçe, H. S.
This study aims to present an overview of the progress of geopolymer composites with regards to the latest developments on its constituents (binders, activators, and aggregates) and manufacturing techniques. Some ecological, economic, and industrial limitations of the traditional aluminosilicate binders yield to the pursuit of alternative ones over the period. Some of these latest binders e.g. ferrochrome ash, mine tailings, rice husk ash, red mud, have been highlighted in this paper. Current advances on replacement of natural fine and coarse aggregates such as mine tailings (iron ore tailings), recycled/lightweight aggregates for geopolymer preparation have been reviewed from the past literature. The paper also focuses on developments regarding the new class of green alkaline and acidic activators, which is traditionally considered to be the binding agent in the preparation of geopolymer composites. Different geopolymer production methods have been briefly discussed to study their effectiveness in achieving a strong and durable composite. This paper may serve to encourage further experimental research works for achieving more sustainable, cost-effective geopolymer composites with enhanced mechanical properties.
AtıfScopus89WoS77OpenAlex88İncele - Derleme MakaleAçık Erişim2020Erzincan Tulum Peyniri
Türkmen, Özgenur; Arslaner, Ayla
Türkiye'ye özgü geleneksel peynir çeşitlerinden biri olan Erzincan Tulum peyniri karakteristik tadıve aroması nedeniyle en çok tercih edilen geleneksel peynir çeşitlerinden biridir. Olgunlaşmasüresince meydana gelen fiziksel, kimyasal ve mikrobiyolojik değişiklikler peynire karakteristiknitelikler kazandırmaktadır. Erzincan Tulum peynirinin özellikleri, üretildiği coğrafya ve üretimyönteminin her aşamasını etkileyen insan faktörleriyle yakından ilişkilidir. Ancak, üretimde birstandart bulunmaması, Erzincan Tulum peynirinin hak ettiği ekonomik değere ulaşmasını engellemişve bölgenin sosyo-ekonomik kalkınmasına yeterli katkı sağlayamamıştır. Peynir üretimindekullanılan mayanın çeşit, miktar ve mikrobiyolojik kalitesinin farklı olması, sütün kalitesindedeğişkenlik, olgunlaşma şartları ve sürelerinin farklılık göstermesi, standart bir ambalaj materyalininkullanılmayışı gibi teknolojik nedenler yanında; mevzuat ve denetim yetersizlikleri, üreticide henüzCoğrafi İşaret (Cİ) tescili bilincinin oluşmaması ile tescil alan kurum ve kuruluşların Cİ’leri etkinşekilde kullanmaması bu durumun en önemli nedenleri arasındadır. Bu derlemede; üretildiği bölgeve ülke ekonomisine katkı açısından ciddi potansiyel taşıyan Erzincan Tulum peyniri teknolojisi,mevzuatı, pazarlaması ve tescili ile ilgili araştırmalardan elde edilen bulgulara yer verilerek, birdurum değerlendirmesi yapılmıştır.
AtıfOpenAlex14TR Dizin2İncele - Derleme MakaleYalnız künye2020Dünyada ve Türkiye’de COVID-19 Aşı Geliştirme Çalışmaları
Hintistan, Sevilay; Bal, Betül; Kazak, Aysun
Daha önce 2019-nCoV olarak bilinen SARS-CoV-2 virüsünün etken olduğu COVID-19 akut bir solunum yolu hastalığıdır. Hastalık, Çin'den başlayarak tüm dünyaya yayılmıştır. Dünya Sağlık Örgütü tarafından uluslararası kamu sağlığı acil durumu (30.01.2020) olarak ilan edilen COVID-19’la ilgili genetik ve moleküler çalışmalar ilk günden itibaren başlamış olmasına rağmen, şu ana kadar hala önleyici bir aşı ve kesin bir tedavi yöntemi bulunamamıştır. COVID-19, acil durum olarak ilan edildikten sonra özellikle ilaç ve biyoteknoloji şirketleri ile aşı sektöründeki büyük şirketler ilaç ve aşı üretimi için iş birliği içinde çalışmalarını hızla sürdürmektedir. Bu derlemenin amacı, COVID-19 ile Dünyada ve Türkiye’de COVID-19’u önlemeye yönelik geliştirilen mevcut aşı çalışmaları hakkında bilgi vermek ve bu çalışmaların birlikte analiz edilmesine katkı sunmaktır.
AtıfTR Dizin11İncele - Derleme MakaleYalnız künye2020Bir Örgütsel Ombudsmanlık Uygulaması Olarak Yükseköğretim Ombudsmanlık Ofisleri
Kaya, Metin
Klasik ombudsmanlık kurumlarının gelişimi ile birlikte örgütsel ombudsmanlık ofisleri da gelişmektedir. 1960 yıllarınbaşından itibaren büyük işletmelerde, kamu hizmeti yürüten kurumlarda ve özellikle yükseköğretim kurumlarındaörgütsel ombudsmanlık ofisleri yaygınlaşmaya başlamıştır. Bu çalışmada yükseköğretim kurumları bağlamında örgütselombudsmanlık bürolarının rolleri, işlevleri ve tarihsel gelişimlerini incelemek amaçlanmıştır. Bu amaç doğrultusundaliteratür taraması yöntemi kullanılmıştır. Literatür taraması ULAKBİM, ERİC, Scopus ve Google Akademik veritarama tabanlarında gerçekleştirilmiştir. Sonuç olarak her ülkenin yükseköğretim yapısı farklı olması dolayısıylayükseköğretim ombudsmanlığının uygulamaları farklılaşmakta olduğu sonucuna varılmıştır. Dünya genelindeyaygınlaşan yükseköğretim ombudsmanlık ofislerinin amacları, teşkilat yapıları, finansmanları ve kapsamlarınınaraştırılması gerekir. Türkiye’de yükseköğretim yapısının özellikleri dikkate alınarak örgütsel ombudsmanlık modeligeliştirilmelidir
AtıfTR Dizin3İncele - Derleme MakaleAçık Erişim2020Tarımda Sosyal Girişimciliğe Yönelik Kavramsal Bir Analiz
Esmer, Yusuf; Çınar, Döndü
Amaç: Girişimcilik, bir faaliyet alanında üretim faktörlerini bir araya getirerek ülkelerin ekonomik ve sosyal yönden gelişim gösterebilmelerinden daha fazlasını ifade eden bir kavramdır. Yalnızca ticari ve endüstri alanları için düşünülen girişimcilik olgusu tarım sektörü için değerlendirilmeyip bu durum aynı zamanda çiftçilerin ve tarımsal üreticilerin kendilerini birer girişimci olarak görmemelerine neden olmaktadır. Bu bağlamda tarım sektöründe de diğer sektörlerde olduğu gibi girişimcilerin olduğu düşünülerek bunların tarımsal girişimci adı altında değerlendirilmeleri ve desteklenmeleri gerekmektedir. Diğer yandan tarım kırsal kesimlerin en önemli geçim kaynağı olarak görülmekle birlikte tarımın yoksullukla mücadele konusunda önemli bir araç olduğu söylenebilmektedir. Bu durum toplumda yoksulluk gibi maddi ve manevi yönden birtakım sıkıntıları olan kesimler için çözüm üretebilmek adına sosyal girişimci olarak adlandırılan üçüncü sektör örgütlerin ya da kişilerin varlığını zorunlu kılmaktadır. Bu çalışmanın amacı tarımda sosyal girişimciliğin önemini vurgulamak ve literatüre katkı sağlamaktır. Tasarım/metodoloji/yaklaşım: Bu çalışmada ikincil verilerden hareketle tarımsal sosyal girişimciliğe yönelik kavramsal bir analiz yapılmıştır. Bu doğrultuda öncelikle tarımsal girişimcilik kavramı açıklanmış, sonrasında tarımsal sosyal girişimcilik olgusu ayrıntılı bir şekilde incelenmiştir.Bulgular: Kavramsal analiz sonucunda tarım sektörünün ekonomik yönünün yanında sosyal yönünün de olduğu vurgulanarak sosyal tarım uygulamalarına ağırlık verilmesi gerektiği ve yoksulluk gibi önemli sosyal problemlerle mücadele etmek adına tarım sektörünün geliştirilmesi için tarımsal sosyal girişimcilerin varlığına ihtiyaç duyulduğu belirlenmiştir.Özgünlük/değer: Bu çalışma sosyal girişimciliğin diğer sektörlerde olduğu gibi tarım için de önemli bir faktör olduğunu ve kırsal kesimlerde yoksullukla mücadele konusunda önemli bir araç olduğunu ortaya koyması açısından değerlidir.
AtıfOpenAlex3TR Dizin2İncele - Derleme MakaleYalnız künye2020Scopus SJRQ3A new species of the genus Cataleptoneta Denis, 1955 (Araneae: Leptonetidae) from a cave in Turkey
Demircan, Nurcan
A new species of the genus Cataleptoneta Denis, 1955, Cataleptoneta aydintopcui sp. n., is described from a cave in southern Turkey on the basis of both sexes. Differences between the new species and related species are discussed. Drawing of characteristic features, the male palpal organ and the female genitalia are presented.
AtıfScopus4İncele - Derleme MakaleYayıncıda açık erişim2020Functional Ice Cream Technology
Arslaner, Ayla; Salik, Mehmet Ali
Various factors besides changes in people’s lifestyle have altered the consumers understanding of dietary, health and welfare life. As a result, interest and demand for functional foods, which have been gaining momentum and importance in recent years, have increased day by day. Milk and dairy products have an important place among the functional foods considered as the foods of today and tomorrow. These products are very convenient in producing functional products due to their positive health effects in daily diet. Ice cream, which has a wide product distribution within this group, provides an advantage in the functional products market because it has a high nutritional value, its composition can be easily changed and it is a food consumed by individuals of all ages. This increases the number of studies on the functionalization of ice cream. When the studies conducted for this purpose were screened, it was determined that probiotic, prebiotic and symbiotic, antioxidant and phenolic compounds, bioactive protein-based components, whey and its products, various fatty acids like omega-3 and omega-6, some sweeteners such as stevia, honey and sugar alcohols, dietary fibers, some vitamins and minerals were used extensively in the literature. In this review, nutraceutical components commonly used in functional ice cream production technology are grouped and studies on functional ice cream are included.
AtıfScopus29OpenAlex24TR Dizin2İncele - Derleme MakaleAçık Erişim2020Scopus SJRQ1Effects of umbelliferone isolated from the Ferulago pauciradiata Boiss. & Heldr. Plant on cecal ligation and puncture-induced sepsis model in rats
Kutlu, Z.; Celik, M.; Bilen, A.; Halıcı, Z.; Yıldırım, S.; Karabulut, S.; Karakaya, S.; Bostanlık, Delimustafaoğlu F.; Aydın, P.
Sepsis is a pathophysiological event involving systemic inflammatory response syndrome, multiple organ failure syndromes, and tissue damage. Overproduction of free radicals as a result of tissue damage during sepsis contributes to cellular toxicity, organ failure, and even mortality. Antioxidants, which scavenge free radicals, play a protective role against various diseases. Previous studies have shown that umbelliferone (UF) has antioxidant and anti-inflammatory effects. Since oxidative stress is naturally associated with sepsis-induced organ dysfunction, the application of antioxidant compounds could potentially illuminate the pathophysiology of sepsis, which does not yet have an effective treatment. The sepsis model induced by cecal ligation and puncture (CLP) was applied to rats. Different doses of UF (10░mg/kg, 20░mg/kg, and 40░mg/kg) on oxidant-antioxidant in septic rats, mRNA of inflammatory mediators such as tumor necrosis factor- α (TNF-α) and interleukin (IL)-1 its effects on expression levels were evaluated in lung, kidney, and liver tissues. When the lung, kidney, and liver tissues of septic rats were compared with those of the control group, it was found that UF administration increased dose-dependent superoxide dismutase activity and glutathione levels and significantly decreased malondialdehyde levels. The effects of UF administration on oxidative parameters were dose-dependent. The 40░mg/kg UF dose showed greater anti-oxidative properties than the 20░mg/kg and 10░mg/kg doses for all the evaluated parameters. Further, the TNF- α mRNA expression of the CLP +40░mg/kg group was reduced to a level comparable to that of the control group. UF has been found to be an effective molecule in reducing oxidative stress by supporting endogenous antioxidants and enhancing the scavenging effects of free radicals. The potent antioxidant property of UF may also be related to the suppression of the cytokine cascade during sepsis. The results suggest that UF administration may represent a new treatment for the prevention of lung, kidney and liver damage caused by septic conditions.
AtıfScopus22WoS21OpenAlex23
İncele - Derleme MakaleAçık Erişim2020Scopus SJRQ2Avocado-Soybean Unsaponifiables: A Panoply of Potentialities to Be Exploited
Salehi, Bahare; Rescigno, Antonio; Dettori, Tinuccia; Calina, Daniela; Docea, Anca Oana; Singh, Laxman; Cebeci, Fatma; Özçelik, Beraat; Bhia, Mohammed; Dowlati Beirami, Amirreza
Avocado and soybean unsaponifiables (ASU) constitute vegetable extracts made from fruits and seeds of avocado and soybean oil. Characterized by its potent anti-inflammatory effects, this ASU mixture is recommended to act as an adjuvant treatment for osteoarthritic pain and slow-acting symptomatic treatment of hip and knee osteoarthritis; autoimmune diseases; diffuse scleroderma and scleroderma-like states (e.g., morphea, sclerodactyly, scleroderma in bands). Besides, it was reported that it can improve the mood and quality of life of postmenopausal women in reducing menopause-related symptoms. This article aims to summarize the studies on biological effects of the avocado-soybean unsaponifiable, its chemical composition, pharmacotherapy as well as applications in autoimmune, osteoarticular and menopausal disorders. Finally, we will also discuss on its safety, toxicological and regulatory practices.
AtıfScopus98WoS80OpenAlex103İncele - Derleme MakaleYalnız künye2019Serbest muhasebeci ve mali müşavirlerin entegre rapor uygulamaları sürecinde mesleki yetkinliklerinin tespitine ilişkin bir araştırma
Doğan, Zeki; Acar, Adalet
Bu çalışmanın temel amacı, muhasebe melek mensuplarının entegre rapor hazırlama sürecinde yeterlimesleki yetkinliklere sahip olup olmadığının ortaya konulmasıdır. Bu amaç doğrultusunda önce entegrerapor ve entegre raporlama konusuna ilişkin bilgiler verilmiş ve literatür taraması yapılmıştır. Sonrasında,çalışmanın araştırma bölümü ile ilgili yapılan anket sonuçları kullanarak Niğde ve Aksaray illerinde mes-leklerini icra eden Serbest Muhasebeci Mali Müşavirlerin entegre rapor ve entegre raporlama konusundakigörüşlerine ilişkin analiz sonuçlarına yer verilmiştir. Elde edilen analiz ve bulguların sonucunda, SerbestMuhasebeci Mali Müşavirlerin entegre rapor hazırlamanın önemine ve hazırlanması gerektiğine inan-dıkları, bu konuda gerekli özveriyi gösterecekleri, fakat konu ile ilgili yapılan çalışmaları yeterince takipedemedikleri, entegre rapor hazırlama ve sunum aşamalarında bilgi teknolojilerini kullanabilme gibi bazıkonularda sorunlar yaşayabilecekleri tespit edilmiştir.
AtıfTR Dizin4İncele - Derleme MakaleYalnız künye2019Claims and Evaluations of Women's Participation in Collective Dhikr in Yasawiyya
Özkan, Ahmet
In this article, some accusations about the participation of women and men in the practices of “Dhikr-i Erre” which is the dhikr method of the Yasawiyya Order, and the claim that dhikr-i erre is a paganist relic are included and these allegations were evaluated based on Ahmad Yasawi’s Diwan-ı Hikmat and other sources. The evaluation of the claims about “dhikr-i erre”, the spiritual education method of Yasawiyya, which plays an important role for Turks in the understanding of Islam in Central Asia, will contribute to the approach of Yasawiyya studies to historical reality.
- Derleme MakaleYalnız künye2019View of the Premium Erosion Problem in The Turkish Social Security System
Bulut, Mehmet
One of the most important problems of social security systems is financial deficits. The financial deficit means that the collected premium revenues are less than the social security expenditures. There are many reasons for insufficient premium income. One of these reasons is premium erosion. The concept of premium erosion generally refersto the erosion and loss of premiums due to informal employment, avoidance of premiums and premium expenditures. The concept of premium kidnapping actually coincides with the concept of informal employment. Informal employment is the employment without informing the social security institutions and fulfilling the necessary obligations. Premium expenditures include restructuring, incentives, discounts, exemptions and exceptions. However, it is not correct to say that these practices directly cause premium erosion. In order to talk about erosion, the application must exceed its purpose, deviate from the desired target and cannot be controlled.
AtıfTR Dizin1İncele - Derleme MakaleYalnız künye2019Analysis of Tangible Fixed Assets in Terms of Valuation Principles and Amortization Transactions within TMS 16, FRS for LMEs Section 12, and Tax Procedure Law
Deran, Ali; Acar, Adalet
The aim of this study is to reveal different valuation measures and amortization transactions which tangible fixed assets are subject to, and the effects of them on the balance sheet and income statement items related to tangible fixed assets within Turkish Accounting Standard 16(TAS 16), Turkish Financial Reporting Standards Chapter 12 for Large and Medium-Sized Entities (FRS for LMEs) and Tax Procedure Law (TPL). For this purpose, valuation principles and amortization applications of tangible fixed assets according to these three regulations are examined and the effects of these principles / practices on asset costs and expenditure / income items are discussed. Finally, the differences / similarities between the principles of tangible fixed assets according to these three regulations are presented comparatively.
AtıfTR Dizin2İncele