26509 research outputs found
Sort by
Evaluation of the performance of companies included in the bist sustainability index based on financial indicators
No full textİşletme performanslarının değerlendirilmesinde finansal göstergelerin kullanımı kadar finansal olmayan ölçütler de yol göstericidir. Finansal göstergeler olarak tercih edilenler daha çok finansal oranlardır. Finansal olmayan ise sürdürülebilirlik veya ESG skoru olarak ifade edilen ölçüttür. Evrensel olarak belirlenmiş bu ölçütler yatırımcı seçimlerini önemli seviyede etkilemektedir. Bu çalışma, işletmelerin finansal ve finansal olmayan performansı çok kriterli karar verme teknikleri kullanılarak değerlendirilmesi üzerine odaklanmıştır. Çalışmanın amacı, BIST sürdürülebilirlik endeksinde imalat sektöründe yer alan kesintisiz finansal verilere ve ESG skoruna sahip dokuz işletmenin 2014-2021 yılları arasında gösterdikleri performansları sekiz yıl boyunca izlemek ve işletmeler arasında sıralama yapmaktır. İşletmelerin performans sıralaması öncesinde kriter önem ağırlıklarının belirlenmesinde LOPCOW, Standart Sapma ve Entropi yöntemleri tercih edilmiştir. Kriter önem ağırlıklarının birleştirilmesinde aritmetik ortalama kullanılmıştır. Çalışmada imalat işletmeleri arasındaki sıralama WASPAS, TOPSIS ve COPRAS yöntemleriyle yapılmıştır. Her bir yıl için belirlenen sıralamaları tek sıralama haline getirebilmek için bütünleştirme yöntemlerinden Borda yöntemi kullanılmıştır. Araştırma sonucunda, incelenen imalat işletmeleri için en önemli kriterin kaldıraç oranı olduğu ortaya çıkmıştır. ESG kriterinin dönüşümlü olarak ilk iki yıl dışında ikinci ve üçüncü sırada olduğu anlaşılmıştır. İmalat işletmelerinin sıralamasında ise, EREGL işletmesinin ilk sırada olduğu belirlenmiştir. Ülkemizde ekonomik şartlar açısından şirketler için önem arz eden konunun kaldıraç oranı olması normal karşılanabilir. Politika yapıcılar tarafından daha önce gönüllülük esasına dayalı olan sürdürülebilirlik raporlaması ancak 2024 yılı başında belirlenmiş ölçekler çerçevesinde sürdürülebilirlik raporlarının yayınlanmasında zorunluluk getirilmiştir. Bu yüzden daha sonra yapılacak çalışmalar için kriter önemliliğinde ESG skorunun ön plana çıkması beklenmektedir. Borsa şirketlerinde zorunluluğunun özellikle sürdürülebilirlik endeksinde yer alan şirketler için getirilmesi ESG’ nin kriter önemliliği açısından önem taşıyacaktır. Araştırmada incelenen şirketler arasında sürdürülebilirlik endeksinde yer alan 2025 itibariyle yayınlanan şirketler içerisinden dokuz şirketten beş şirketin sürdürülebilirlik raporlamasını yayınladığı görülmüştür.Non-financial criteria are as guiding as the use of financial indicators in evaluating business performance. Financial ratios are the most preferred financial indicators. The non-financial measure is expressed as sustainability or ESG score. These universally determined criteria significantly influence investor choices. This study focuses on evaluating the financial and non-financial performance of businesses using multi-criteria decision-making techniques. The aim of the study is to monitor the performance of nine companies with uninterrupted financial data and ESG scores in the manufacturing sector in the BIST sustainability index for eight years between 2014 and 2021 and to rank the companies. LOPCOW, Standard Deviation, and Entropy methods were used to determine the criteria's importance weights before ranking the companies' performance. Arithmetic mean was used to combine the criteria's importance weights. The rankings among manufacturing businesses in the study were conducted using the WASPAS, TOPSIS, and COPRAS methods. The Borda method, an integration method, was used to combine the rankings determined for each year into a single ranking. The research revealed that the most important criterion for the manufacturing companies examined was the leverage ratio. The ESG criterion was found to be ranked second and third, alternating with the first two years. Among the manufacturing companies, EREGL ranked first. It can be considered normal that the leverage ratio is an important issue for companies in our country in terms of economic conditions. Sustainability reporting, which was previously voluntary for policy makers, became mandatory for publishing sustainability reports within the framework of determined scales at the beginning of 2024. Therefore, it is expected that the ESG score will come to the forefront in terms of criterion importance for future studies. Making ESG mandatory for listed companies, especially those included in the sustainability index, will be important in terms of the importance of ESG as a criterion. Among the companies examined in the research, it was found that five out of nine companies published in the sustainability index as of 2025 had published sustainability reports
Outlier-Robust Convergence of Integer- and Fractional-Order Difference Operators in Fuzzy-Paranormed Spaces: Diagnostics and Engineering Applications
Get PDFWe develop a convergence framework for Gr & uuml;nwald-Letnikov (GL) fractional and classical integer difference operators acting on sequences in fuzzy-paranormed (fp) spaces, motivated by data that are imprecise and contain sporadic outliers. Fuzzy paranorms provide a resolution-dependent notion of proximity, while statistical and lacunary statistical convergence downweight sparse deviations by natural density; together, they yield robust criteria for difference-filtered signals. Within this setting, we establish uniqueness of fp-Delta(m) statistical limits; an equivalence between fp-statistical convergence of Delta(m) (and its GL extension Delta(alpha)) and fp-strong p-Ces & agrave;ro summability; an equivalence between lacunary fp-Delta(m) statistical convergence and blockwise strong p-Ces & agrave;ro summability; and a density-based decomposition into a classically convergent part plus an fp-null remainder. We also show that GL binomial weights act as an & ell;1 convolution, ensuring continuity of Delta(alpha) in the fp topology, and that nabla/delta forms are transferred by the discrete Q-operator. The usefulness of the criteria is illustrated on simple engineering-style examples (e.g., relaxation with memory, damped oscillations with bursts), where the fp-Ces & agrave;ro decay of difference residuals serves as a practical diagnostic for Ces & agrave;ro compliance. Beyond illustrative mathematics, we report engineering-style diagnostics where the fuzzy Ces & agrave;ro residual index correlates with measurable quantities (e.g., vibration amplitude and energy surrogates) under impulsive disturbances and missing data. We also calibrate a global decision threshold tau(glob) via sensitivity analysis across (alpha,p,m), where m is an element of & Nopf; is the integer difference order, alpha>0 is the fractional order, and p >= 1 is the Ces & agrave;ro exponent, and provide quantitative baselines (median/M-estimators, & ell;(1) trend filtering, Gaussian Kalman filtering, and an alpha-stable filtering structure) to show complementary gains under bursty regimes. The results are stated for integer m and lifted to fractional orders alpha>0 through the same binomial structure and duality
Ortaokul öğrencilerinin fen bilimleri dersine ve deneylerine yönelik tutumlarının incelenmesi
No full textBu araştırmanın amacı, ortaokul öğrencilerinin fen bilimleri dersine ve fen deneylerine yönelik tutumlarını sınıf düzeyi ve cinsiyet değişkenleri açısından incelemektir. Fen eğitimi, öğrencilerin bilimsel süreç becerilerini geliştirmede ve bilime karşı olumlu tutum kazanmalarında kritik rol oynamaktadır. Bu bağlamda çalışma, Ege Bölgesi'nde yer alan Uşak ilindeki ortaokullarda öğrenim gören 474 öğrenci ile yürütülmüştür. Veri toplama aracı olarak üç alt boyuttan oluşan “Fen Bilimleri Dersine ve Deneylerine Yönelik Tutum Ölçeği” kullanılmıştır. Verilerin analizinde temel betimsel istatistikler (ortalamalar, yüzdelikler) ve parametrik olmayan analiz tekniklerinden Mann Whitney U ve Kruskal Wallis testleri kullanılmıştır. Analiz sonuçlarına göre öğrencilerin sınıf düzeyine göre tutumlarında anlamlı farklılıklar görülmüş, özellikle üst sınıflarda fen deneylerine yönelik ilgi ve merak düzeyinin azaldığı gözlemlenmiştir. Cinsiyet değişkenine göre ise anlamlı bir fark tespit edilmemiştir. Bu bulgular, öğrencilerin fen derslerine yönelik ilgilerinin zamanla azaldığını ve öğretim sürecinde deneysel etkinliklerin artırılması gerektiğini ortaya koymaktadır. Elde edilen sonuçlar doğrultusunda, fen öğretiminin uygulamalı etkinliklerle desteklenmesi ve öğrencilerin deney sürecine daha aktif katılımının teşvik edilmesi önerilmektedir
The Imprints that Initiate Digital Entrepreneurship
No full textDigital entrepreneurs are typically individuals who have interacted with technology at an early stage, and these experiences can influence their approaches to starting businesses and their tendency to take risks. The imprinting theory focuses on how decisions made during the founding stages and factors such as the environmental conditions of the period leave lasting effects on the long-term development of organizations. The imprinting literature generally examines how founders' decisions during the founding process and early environmental factors impact the growth and sustainability of organizations. However, there is very little research on the personal imprinting of the entrepreneur and how this imprinting affects the entrepreneur and the venture. Identifying traces of the past that have a lasting impact on the initiation of digital ventures and understanding their manifestations in later periods will provide a different perspective on how digital entrepreneurship begins. This study reveals how the actions of entrepreneurs that initiate digital entrepreneurship are imprinted through semi-structured interviews with startup founders. © 2025 Nova Science Publishers, Inc. All rights reserved
THE CORPORATE INCOME TAX RATE MAXIMIZING TAX REVENUES AND MARKET OUTPUT: EMPIRICAL EVIDENCE FROM THE UNITED KINGDOM, THE UNITED STATES, AND TÜRKİYE
Get PDFThis study estimates the corporate income tax rate that maximizes tax revenues and market output for the United Kingdom, the United States, and Türkiye using annual data from 1986-2021. The analysis conducted through the Augmented ARDL method shows a parabolic relationship between tax revenues and the corporate income tax rate in all three countries. There is a parabolic relationship between market output and the corporate income tax rate only in the United Kingdom. The optimal corporate income tax rate that maximizes market output in the United Kingdom is 22%, while the optimal corporate income tax rate for tax revenues is 32%. The optimal corporate income tax rate that maximizes tax revenues in the United States is 43%, while the optimal corporate income tax rate for tax revenues in Türkiye is 25%. Since the current corporate income tax rate in the United Kingdom is 25%, the government can increase this rate to increase tax revenues. The current corporate income tax rate in the United States (21%) is well below the optimal rate. The government has a wide maneuverable area to increase tax revenues. Türkiye's current corporate income tax rate (25%) equals the optimal rate. This situation shows that Türkiye attaches more importance to tax revenues than the other two countries
TiO2/MoS2-rGO composite Photoanodes: A Path to improved electron transport and photovoltaic efficiency in Dye-Sensitized solar cells
Get PDFImproving the efficiency and viability of dye-sensitized solar cells (DSSCs) depends largely on addressing the material limitations of key components. Titanium dioxide (TiO2) is widely regarded as the best-performing semiconductor for DSSC photoanodes, yet its binary composition imposes constraints that prevent DSSCs from achieving their full potential. In this study, we demonstrate that incorporating two-dimensional (2D) materials into TiO2 in the form of a nanocomposite significantly enhances its performance. Specifically, we investigate the application of a TiO2/MoS2-rGO nanocomposite as a photoanode material in DSSCs. While this composite has previously shown promise as an electrode material for supercapacitors and batteries, we reveal its substantial potential for DSSCs, particularly in improving the charge transport properties of bare TiO2 through the addition of MoS2 nanosheets, and enhancing porosity by introducing rGO into its lattice. Our results show an impressive 41% increase in efficiency, from 6.6% for pure TiO2-based DSSCs to 9.3% for DSSCs incorporating the TiO2/ MoS2-rGO photoanode. Comprehensive studies and analyses were conducted to explore various aspects of the material and device, establishing TiO2/MoS2-rGO as a promising alternative to bare TiO2 in DSSCs.Research, Development, and Innovation Authority (RDIA)- Kingdom of Saudi Arabia [13276-bisha-2023-BU-R-3-1-SE]The Corresponding author (Prof. Ashraf A. Ali; the idea owner and P. I. of University of Bisha Nanotechnology Center- UBNTC) would like to declare that; This paper is derived from a research grant funded by the Research, Development, and Innovation Authority (RDIA)- Kingdom of Saudi Arabia- with grant number (13276-bisha-2023-BU-R-3-1-SE
FROM THE IDEA OF THE GOOD TO THE DARKNESS OF TYRANNY: A READING OF POLITICS THROUGH PLATO'S ALLEGORY OF THE CAVE AND THE ANALOGY OF THE DIVIDED LINE
No full textThis article argues that Plato's political philosophy in the Republic is inseparable from his epistemology, using the Allegory of the Cave and the Divided Line as a framework to diagnose political decay. The ideal state, an aristocracy ruled by philosopher-kings, represents the pursuit of truth. However, this ideal is presented as contentious, with critics like Karl Popper identifying it as a totalitarian project designed to arrest all political change. The article examines the tension of the philosopher's compulsory return to the cave- a necessary but tragic duty to rule those in darkness. The decline through timocracy, oligarchy, and democracy is cast as a progressive retreat from reason, culminating in tyranny. This final stage is the ultimate enslavement to ignorance, which, as critics note, perversely mirrors the closed society of the ideal state in its most malignant form. Thus, Plato's work is analyzed not just as a utopia, but as a profound, and potentially dangerous, argument about the volatile relationship between knowledge and political power
Optimization of 3D Printing Parameters Using Machine Learning Techniques
No full text3rd International Congress of Electrical and Computer Engineering, ICECENG 2024 -- 2024-11-27 through 2024-11-30 -- Bandirma -- 3410293D printers are used widely across various fields, including biomedical applications, electrical, electronics, architecture, textiles, art, and aerospace and aviation technologies. With the growing prevalence of 3D printers, optimizing print quality has become increasingly important. Before starting the production processes, mechanical and physical tests on samples are necessary to assess roughness, heat resistance, tensile strength, and elongation. Although these tests improve the print quality, they require printing new material samples each time. Constantly producing test samples leads to longer production times and material waste. This study analyses a dataset consisting of different print parameters and mechanical test results using machine learning methods to address this issue. The print quality parameters include layer height, wall thickness, infill density, infill pattern, nozzle temperature, bed temperature, print speed, material type, and fan speed. The parameters predicted by machine learning methods are roughness, tensile strength, and elongation. Due to the small dataset, Gaussian noise was added to generate an augmented dataset, and both the original and augmented datasets were evaluated. The gradient boosting algorithm produced good results for both datasets among the machine learning methods. This approach significantly reduces the need to print test objects, minimizing production time and material waste. It resulted in an improvement of nearly 30% in accuracy for roughness prediction, thereby reducing the need for test object production and making the 3D printing process more efficient and sustainable. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2025
Europeans' assessments of the provincial administration and its relations with the center in the kaçar dynasty (1800-1850)
No full textAğa Muhammed Han Kaçar tarafından 1795 yılında kurulan Kaçar Devleti İran coğrafyasına hükmeden son Türk Devleti’dir. Zira hanedan Türk soylu olup, sarayda konuşulan dil de Türkçedir. Ancak Kaçar hükümeti başlangıçta kapsayıcı bir yönetim anlayışı ile İran’da yaşayan farklı milletleri de dikkate almış Safevîlerden sonra ülkede peyda olan parçalanmış yapı yerine güçlü bir merkezi otorite tesis etmek istemiştir. Böylece Zend hanedanlığının ülkede yarattığı tahribatı gidermeyi denemiştir. Ağa Muhammed, Zend sarayındaki tutsaklık yıllarından edindiği tecrübelerle mevcut düzeni bir anda ortadan kaldırmak yerine bir süre Zendli memurlarla devlet işlerini yerine getirmeyi uygun görmüştür. Ancak ömrü uzun süre tahtta oturmaya yetmemiş ve 1797 yılında vefat etmiştir. Yeni hükümdar Feth Ali Şah devlet kadrolarını ve bürokrasiyi daha teşkilatlı bir yapıya kavuşturmuştur. Onun döneminde Avrupalı devletlerle geliştirilen yakın ilişkiler ve emperyalist yönetimlerin Hindistan üzerindeki arzuları İran’daki ziyaretçi sayısını arttırmıştır. Özellikle İngiliz Krallığı’nın Hindistan’daki kazanımlarını koruma çabası İran topraklarını İngiliz elçi, diplomat, casus ve tüccar seyahatlerine açık hale getirmiştir.
Buradan hareketle çalışmanın ana kaynaklarını bizzat İran’da bulunmuş İngiliz aydınların gezi notları oluşturmaktadır. Bu seyyahlar James Baillie Fraser, John Macdonald Kinneir, James Morier, George Keppel ve William Ouseley’dir ve her biri elçi, diplomat, casus gibi özel görevlerle İran’da uzun bir süre yaşayıp görev yerleriyle ilgili çok detaylı bilgiler sunmuşlardır. Bu çalışmada İngilizleri temsil etmeyen tek kişi ise Yakup Eduard Polaktır. Özellikle Kaçar hükümetinin taşra yapılanması ve merkezle ilişkileri seyyahların dikkat çektikleri önemli mevzulardan biri olmuştur. Tetkik eserlerin de yardımıyla Kaçar hükümetinin İran’ı dokuz eyalete ayırdığı görülmüştür. Seyyahlar da bu eyaletleri ve onların başlıca şehirlerini yöneticileriyle birlikte tanıtma yoluna gitmişlerdir. Buna göre ana kaynaklarımızda 10 eyalet ve 24 şehir ön plana çıkarılmıştır. Ayrıca onların güzergâhları üzerindeki bazı köy ve kasabalara da yer verilmiştir.
Feth Ali Şah vilayet ve şehir yöneticilerini hanedana mensup erkekler yani mirzalar arasından seçmiştir. Böylece çok sayıda oğlunu istihdam ederek onların devlet işlerini öğrenmelerine imkân sağlamıştır. Türk devlet anlayışında çok eski bir uygulama olan bu yöntem gereği küçük yaştaki çocuklarını da atabeyleri gözetiminde ülkenin uzak noktalarına göndermiştir. Sonuç olarak şah Kaçar sarayındaki nüfusu azaltmış, oğullarının kendisine sadakatini garanti altına almıştır. Ayrıca İran’ın dört bir yanında merkez sarayın minyatürlerini yaratmıştır. Seyyahların izlenimlerine göre yerinde yönetim anlayışı yöneticilerin bireysel liyakatleri ile doğru orantılı sonuçlar doğurmuştur. Kimi zaman ekonomisi güçlü, bayındır ve mutlu sakinlere sahip yerleşimlerle karşılaşılırken bazen de ağır vergilerle bizar olmuş halkla yüzleşilmiştir. Köhne yapılar, bozuk yollar, rüşvet ve hırsızlık ise kötü yönetimin görünen yüzü olmuştur.The Qajar Empire, founded by Agha Muhammad Khan Qajar in 1795, was the last Turkic state to rule over the geography of Iran. This is because the dynasty was of Turkic descent, and the language spoken at court was Turkish. However, the Qajar government initially sought to establish a strong central authority in place of the fragmented structure that emerged in the country after the Safavids, taking into account the different ethnic groups living in Iran with an inclusive approach to governance. In this way, it attempted to repair the damage caused by the Zand dynasty in the country. Aga Muhammad, drawing on his experiences from his years of captivity in the Zand palace, deemed it appropriate to carry out state affairs with Zand officials for a time rather than immediately overthrowing the existing order. However, his life was not long enough to remain on the throne for an extended period, and he passed away in 1797. The new ruler, Fath Ali Shah, reorganized the state apparatus and bureaucracy into a more structured system. During his reign, the close relations developed with European states and the imperialist powers' ambitions in India increased the number of visitors to Iran. In particular, the British Empire's efforts to protect its gains in India opened up Iranian territory to travel by British envoys, diplomats, spies, and merchants.
Accordingly, the main sources of this study are the travel notes of British intellectuals who were actually present in Iran. These travelers are James Baillie Fraser, John Macdonald Kinneir, James Morier, George Keppel, and William Ouseley, each of whom lived in Iran for a long time on special assignments such as ambassador, diplomat, or spy, and provided very detailed information about their places of assignment. The only person not representing the British in this study is Yakup Eduard Polak. The provincial structure of the Qajar government and its relations with the center were among the important issues that travelers drew attention to. With the help of research works, it has been seen that the Qajar government divided Iran into nine provinces. Travelers also introduced these provinces and their main cities along with their administrators. Accordingly, 10 provinces and 24 cities are highlighted in our main sources. In addition, some villages and towns along their routes are also mentioned.
Feth Ali Shah selected provincial and city administrators from among the men belonging to the dynasty, namely the Mirzas. In this way, he employed many of his sons, enabling them to learn the affairs of state. In accordance with this method, which is a very old practice in the Turkish state system, he also sent his young children to remote parts of the country under the supervision of the atabey. As a result, the Shah reduced the population of the Qajar palace and secured the loyalty of his sons. He also created miniature versions of the central palace throughout Iran. According to travelers' impressions, the local governance approach yielded results proportional to the individual competence of the administrators. Sometimes settlements with strong economies, well-built infrastructure, and happy residents were encountered, while at other times, populations burdened by heavy taxes were faced. Dilapidated buildings, broken roads, bribery, and theft were the visible face of poor governance
Possible genotoxic effects of dapagliflozin using SMART and comet tests, and behavioral toxicity in Drosophila melanogaster
No full textDapagliflozin (DAPA) is a sodium-glucose cotransporter (SGLT) inhibitor used in the treatment of type 2 diabetes mellitus. DAPA, used in the treatment of type 2 diabetes mellitus (T2DM), has been shown to cause liver damage in clinical studies, and has raised concerns due to drug-related breast and bladder cancer cases. However, due to the lack of information regarding its potential effects on humans, genotoxicity assessments of DAPA are necessary, and its use should be reconsidered following these assessments. For all these reasons, this study aimed to determine the possible cytotoxic and genotoxic effects of DAPA on Drosophila melanogaster. Four DAPA concentrations (0.1, 1, 5, and 10 mM) were assessed for behavioral toxicity and DNA damage detection using the Comet assay. Furthermore, the genotoxic potential of three DAPA concentrations (0.225, 0.45, and 0.9 mM) was assessed using the Drosophila SMART assay. According to the results of behavioral toxicity experiments, changes in larval weight, larval crawling, negative geotaxis, and adult individual formation success at specific doses were found to be statistically significant. However, changes in pupal formation success, pupal position, and adult individual weight were not found to be statistically significant. In the Comet test results, changes were found in all treatment groups compared to the control group, while in the SMART test, only the frequency increases in the 0.9 mM treatment group were found to be statistically significant. Molecular techniques are needed to explain the exact mechanism of the changes observed in the test systems