5794 research outputs found
Sort by
Constitutional Limit of Total Tax Burden in Turkish Tax Law
No full textTürk Vergi Sistemi’ni oluşturan vergi kanunlarının, yasa yapım aşamasında bütüncül bir bi- çimde dikkate alınması gerekli midir? Bir toplam olarak, mükellefin gelir ve gelirle bağlantılı vergiler dolayısıyla (yansıtma, indirme gibi mekanizmalarla gideremediği) üzerinde yük olarak kalan vergiler konusunda (bir toplam olarak) anayasallık denetimi yapılması gerekir mi? Har- cama vergilerinin gelirle bağlantılı vergiler olarak değerlendirilmesinin teorik temeli nedir? Türk Vergi Hukuku bakımından toplam vergi yükü kapsamına hangi vergiler dahil edilmelidir ve bu toplam yükün Türkiye Cumhuriyeti Anayasası bakımından sınırı nedir? Çalışmada cevap aranan ana sorular bunlardır. Çalışmada ilkesel olarak toplam vergi yükünün sınırını oluşturan mülkiyet hakkı ve ölçülülük ilkesi temelinde ifade olunan sorulara cevap aranmıştır.In the process of making laws, is it necessary to take into account in a holistic manner the tax laws that make up the Turkish tax system?Is it necessary to conduct a constitutionality audit on the taxes that remain a burden on the taxpayer as a total due to income and income-related taxes? What is the theoretical basis for considering expenditure taxes as income-related taxes? Which taxes should be included in the total tax burden in terms of Turkish tax law and what is the limit of this total burden in terms of the Constitution of the Turkish Republic? These are the main ques- tions to which answers are sought in the study. In the study, answers were sought to the questions expressed on the basis of property rights and the principle of proportionality, which in principle constitute the limit of the total tax burden
Şehirlerimiz ve Şehir Yaşamı
Get PDFÜlkemiz büyüyor, şehirlerimiz büyüyor. Cumhuriyetimizin ilk yılında, 1923’te, nüfusumuz 13.6 milyon idi ve bu nüfusun 1/3’ünden azı şehirlerde yaşıyordu. Oranlar bugün (2024) altüst olmuştur. Nüfusumuz 85 milyonu geçti ve TÜİK’e göre bunun 2/3’ü aşkın kısmı yoğun kent nüfusudur. Büyük şehir yaşamında kitlesellik hakimdir, bireyin özgür alanı dardır ve katlanmış sorunlar vardır. Bu makalede, şehirlerimizin büyüme iklim ve çevre bağlamındaki zorluklarının ekodost yaklaşımlarla aşılması ve sosyal belediyecilik konuları ele alınacaktır. Umulur ki, 31 Mart 2024 Yerel Seçimleri sonunda, hizmet aşkı ile dolu ve vizyonlu yerel yöneticiler başa gelir
Enhancing Resolution and Contrast in Fibre Bundle-Based Fluorescence Microscopy Using Generative Adversarial Network
No full textFibre bundle (FB)-based endoscopes are indispensable in biology and medical
science due to their minimally invasive nature. However, resolution and contrast
for fluorescence imaging are limited due to characteristic features of the
FBs, such as low numerical aperture (NA) and individual fibre core sizes. In this
study, we improved the resolution and contrast of sample fluorescence images
acquired using in-house fabricated high-NA FBs by utilising generative adversarial
networks (GANs). In order to train our deep learning model, we built
an FB-based multifocal structured illumination microscope (MSIM) based on a
digital micromirror device (DMD) which improves the resolution and the contrast
substantially compared to basic FB-based fluorescence microscopes. After
network training, the GAN model, employing image-to-image translation techniques,
effectively transformed wide-field images into high-resolution MSIM
images without the need for any additional optical hardware. The results demonstrated
that GAN-generated outputs significantly enhanced both contrast and
resolution compared to the original wide-field images. These findings highlight
the potential of GAN-based models trained using MSIM data to enhance resolution
and contrast in wide-field imaging for fibre bundle-based fluorescence
microscopy
Production and Comprehensive Characterization of PVA/ Chitosan Transdermal Composite Mats Loaded With Bioactive Curcumin; Evaluation of Its Release Kinetics, Antioxidant, Antimicrobial and Biocompatibility Features
Get PDFRecently, researchers have shown increasing interest in incorporating bioactive
substances with therapeutic properties into fiber-structured mat biomaterials,
which are favored as tissue scaffolds for wound healing applications. In
this study, curcumin (Cur)-loaded polyvinyl alcohol (PVA)/chitosan
(CS) composite mats were produced using the electrospinning method and followed
by the freeze-drying method. Scanning electron microscope images
proved the homogeneous structure of the composite mats, and Fourier transform
infrared spectroscopy analysis showed that the Cur-loaded composite
mats were successfully produced. The antibacterial activity of Cur-loaded
PVA/CS composite mats was evaluated against Escherichia coli and Staphylococcus
aureus, and the results showed that the antibacterial activity of the composite
mats increased with the addition of Cur. Furthermore, the antioxidant
test, release kinetics tests, and in vitro biocompatibility studies such as cytotoxicity,
staining, and scratch assay of Cur-loaded PVA/CS composite mats were
carried out. The results showed that adding Cur enhanced the bioactivity of
PVA10/CS10 composite mats. Further, the biocompatibility findings indicated
that 10Cur-PVA10/CS10 exhibited the highest viability value throughout all
incubation periods compared with the other samples. Moreover, the highest
rate of scratch closure on the 10Cur-PVA/10/CS10 composite mats was
observed at the end of 24 h compared with the other composite mats. These
findings indicate that the Cur-loaded PVA10/CS10 composite mats significantly
positively impact cell migration and wound healing, making them a
promising candidate as transdermal composite mats for tissue engineering and
wound care applications
Microstructure Evolution of AlSi10Mg Alloy in RAP Process
No full textWith its computer-aided layer-by-layer production
approach, additive manufacturing (AM) and powder
bed laser fusion (PBLF) paved the way to produce metallic
parts more precisely than any other manufacturing technique.
However, the combinability and the interaction of
this relatively new manufacturing technique with the other
near-net shape production techniques is still a mystery. In
this study, the recrystallization and partial melting (RAP)
behavior, which is a feedstock production approach for
semisolid forming methods, investigated on AlSi10Mg parts
produced by PBLF and conventional casting were compared
in terms of microstructural and hardness evaluations. After
the reheating process, the globalization of Si particles and
the breakdown of the Si network around the melt pools were
displayed with light microscope and scanning electron microscope
(SEM) images. The hardness values of the PBLF asfabricated
specimens were found to be significantly higher
than the as-cast specimens; however, the values were almost
equaled after the RAP treatment and even got lower on the
bottom and top regions of the PBLF samples after 20 min of
reheating because of the enlarged shrinkage porosities and
the coarsened morphology
Design and Nonlinear Dynamic Response of a Steel Stack
Get PDFIndustrial stacks are built in order to reduce atmospheric pollution and release gases to the higher level of the atmosphere.
Since they are high and slender structures, they are significantly affected by lateral forces, in particular, induced by winds
and earthquakes. This paper aims to summarize the design principles for steel stacks given in the international standards,
codes and specifications considering the evaluation of the results from the investigation on nonlinear dynamic response of
a typical steel stack subjected to the earthquake. For this purpose, a typical self-supporting steel stack has been designed
and its performance under earthquake and wind forces has been investigated in terms of the applied design principles, such
as the displacement limit and the potential plastic deformations. The study is accomplished by using finite element models
employing nonlinear time history and pushover analyses. The numerical results are presented particularly by considering
the design principles used for the model. The results show that wind loads considered are more pronounced in the design
of industrial steel stacks than earthquake especially in terms of limiting top displacement. The flue openings which reduce
strength and lateral stiffness of the stack web is significantly effective in the lateral behavior of the stack. Moreover, the
principles considered are found applicable for the design of such steel stacks. Based on the results from nonlinear time history
analyses, no yielding and plastic deformation are detected along the stack
Antibacterial, Mechanical, and Thermal Properties of Ag, ZnO, TiO2 Reinforced PVA Nanocomposite Fibers
No full textThis study investigated the effects of concentration and electrospinning parameters on the production of poly (vinyl alcohol) (PVA) nanofibers and examined the impact of reinforcing additives like nano-sized silver (Ag), titanium oxide (TiO2), and zinc oxide (ZnO) on these nanofibers. The PVA concentration was varied between 3 % and 10 % wt./v, while the flow rate was adjusted to 0.5, 1, and 5 ml/h. The optimal conditions for producing PVA nanofibers are a concentration of 10 % wt./v at a flow rate of 0.5 ml/h and an applied voltage of 9 kV, resulting in nanofibers with an average diameter of 502±0.10 nm. PVA nanofibers reinforced with nano-sized 3 % wt. Ag, TiO2, and ZnO and electrospun at optimum conditions. The morphological properties were determined using Scanning Electron Microscopy (SEM) and Transmission Electron Microscopy (TEM), and the average fiber diameter was measured with the Image J program. The presence of nanoparticles within the nanofibers was confirmed through Energy Dispersive Spectrometry (EDS) and X-ray diffraction (XRD). Chemical interactions of functional groups between PVA and ZnO, TiO2, and Ag NPs were analyzed with Fourier Transform Infrared Spectroscopy (FTIR), and thermal behaviors were studied with Thermogravimetric Analysis (TGA) and Differential Scanning Calorimetry (DSC). Among the water absorption, Ag-reinforced PVA nanofibers showed maximum absorbance. Mechanical properties, evaluated through tensile testing, showed the elastic modulus of the nanocomposite fibers to be 38.07±12.01 MPa for PVA/Ag, 88.98±27.5 MPa for PVA/TiO2, and 30.56±9.77 MPa for PVA/ZnO. The antimicrobial activity of the nanoparticle-reinforced PVA nanofibers was tested using the agar disc diffusion method. The results showed that both Ag and TiO2 reinforced PVA nanocomposite fibers exhibited significant antimicrobial activity (gram–(Escherichia coli) and gram+(Staphylococcus aureus)), with inhibition zones of 8.48±0.08 cm against E. coli and 9.98±0.47 cm against S. aureus for Ag, and 4.32±0.02 cm against E. coli and 3.56±0.05 cm against S. aureus for TiO2
Seismic Vulnerability Assessment of Spherical and Horizontal-Cylindrical Storage Tanks Through Finite Element Analyses and Observational Data
No full textStorage tanks are structures widely employed in various chemical and petroleum industries for the storage of
liquids and gases. These structures, which store flammable and explosive substances, can lead to events such as
fire and explosion in the event of any hazardous situation. Such accidents can have adverse effects on human life,
facilities, the economy, and the environment. Earthquakes, as a natural threat affecting all structures, also trigger
events like fire and explosion in storage tanks. Therefore, the assessment of seismic risks for storage tanks, the
prediction of damage, is crucial for both existing and newly constructed tanks. In this study, the seismic behaviors
of spherical and horizontal cylindrical storage tanks were investigated based on observational and finite
element analysis data. Fragility analyses of tanks were conducted considering several commonly used statistical
approaches, and fragility curves were derived. By using fragility curves, the probability of structural damage due
to earthquakes is observed as a function of ground motion parameters. These curves express the likelihood of
reaching or exceeding a pre-determined damage state under seismic effects for the considered type of structure.
They are developed to predict potential damage during earthquakes and are outputs of seismic risk assessments.
Fragility curves are utilized as indicators to determine physical damage during both the main shock and lowerintensity
aftershocks. They can provide insights into whether the structure can be reused after earthquakes.
Additionally, they are employed to reduce economic losses and casualties in the face of seismic events. For these
reasons, fragility curves are essential statistical tools for decision-making both before and after earthquakes
A Narrative of Exile Kondurma Siyaseti
Get PDFEtkili anlatıları bünyesinde taşıyan edebiyat, insana/hayata farklı açılardan
bakabilmeyi, onu sorgulamayı, hayatın uzağında değil de merkezinde olmayı öneren bir
yeniden kurgulamadır. Bilim dallarının ihmal ettiği insana dair önemli veriler, toplumu
yansıtan birer ayna görevi üstlenen edebi eserlerde çoğu zaman kendilerine yaşam alanları
bulabilir. Bu eserlerden bizden önceki toplumlarla ilgili veriler elde edebilir, yazarların
insan gerçeğini göz ardı etmeden oluşturdukları kurguları sayesinde hayata dair önemli
ayrıntılara ulaşılabiliriz.
Dönemindeki çoğu yazar gibi Kemal Tahir’in roman ve hikâyelerinin temel dayanağı,
dereceleri farklı olmakla birlikte içerisinden çıktığı toplum olur; sanatçı şahit olduğu
toplumsal olayları, kurmaca kahramanlar/olaylar üzerinden vermeye çalışır. Kurmaca
olmasına rağmen gerçeğin uzağına düşmeyen, içerisinde hayatın gerçeklerine çıkan bir
yolu her zaman barındıran metinler sayesinde sosyolojik okuma, diğer bilgi kaynaklarının
yanında edebî metinleri de inceleme alanlarının dışında tutmayarak -tıpkı Kondurma
Siyaseti adlı anlatıda olduğu gibi- insan gerçeğine ulaşmada daha avantajlı bir hale gelir.
Bu çalışmada Kemal Tahir’in Göl İnsanları kitabında bulunan ve Dersim’de yaşayan
Kürtlerin Rumeli’ye sürgünlerini konu edinen Kondurma Siyaseti adlı hikayesi yazıldığı
dönemin toplumsal şartları göz önünde bulundurularak sosyolojik okuma yöntemi ile
incelenmiş ve olayların geçtiği zamana ait toplumsal gerçeklere ulaşılmaya çalışılmıştır.Sociologists often seek to uncover social data through literary works that may be
absent in historical, sociological, or psychological studies. This is because important
aspects of human experience, often overlooked by other branches of science, find
expression in the narratives of writers who immerse themselves in the realities of life.
Consequently, elements such as the daily lives, clothing, entertainment, emotions, and
thoughts of people from the past are brought to light through literature. These works fill
the gaps left by other disciplines, offering a timeless relevance. By grounding their fiction
in the realities of human existence, authors ensure their works remain fresh and unbound
by the constraints of a specific time period.
In this study, Kemal Tahir’s understanding of art is illuminated by its main circles,
the relationship between literature and sociology will be emphasized and his story called
Kondurma Siyaseti in his work Göl İnsanları, which we think is a rich text in terms of
sociological reading, will be examined. After the work is analyzed with the “internal
reading” method based on content analysis about the social structure of the period will be
investigated for further information by taking into account the social conditions in which
it was produced, and the “external reading” method, based on the narrative created with
a socialist-realistic understanding
Reflection of Folk Beliefs and Beliefs Regarding Supernatural Beings in Divan Poetry
Get PDFBulunduğu toplumun kültürünü taşıması bakımından önemli bir şiir geleneği olan
divan şiirinin şairleri yetiştikleri kültürden beslenmiş ve şiirlerinde bu kültüre yer
vermişlerdir. Bu bakımdan onların eserlerinde sanatkârane üsluplarının arasına gizlenmiş
topluma ait kültürel unsurları, halk inanç ve inanışlarını görmek mümkündür. Şiirlerde
görülen bu halk inanç ve inanışlarından biri de doğaüstü varlıklara dairdir. Doğaüstü varlık
toplumda genelde bilinmeyenle ilişkilendirilir. Bu bakımdan şairlerin şiirlerine konu olan
bu varlıklar, bilinmeyene karşı merak olarak da düşünülebilir. Bu çalışmada doğaüstü
varlıklarla ilgili halk inanç ve inanışlarının divan şiirine nasıl yansıdığını incelemek için
14. ve 19. yüzyıllar arasında yaşayan şairler seçilmiş ve onların şiirlerinden hareketle
bu inanç ve inanışların divan şiirine nasıl yansıdığı hakkında tespitte bulunulmuştur.
Şairler seçilirken herhangi bir yüzyıla ya da isme bağlı kalınmadan çalışılmış olmasının
sebebi divan şiirine bütüncül bir bakışla bakma arzusudur. Aynı yüzyılın ya da bir ismin
şiirlerini incelemek yerine çeşitli yüzyıllarda yaşamış şairlerin şiirlerini incelemek;
doğaüstü varlıklarla ilgili halk inanç ve inanışlarının divan şiirine ne ölçüde yansıdığını
görmek bakımından önemlidir. Çalışma neticesinde doğaüstü varlıklarla ilgili halk inanç
ve inanışlarının bütün yüzyıllarda şairleri etkilediği, şairlerin şiirlerinde bu varlıklara yer verdiği görülmüştür. Burada önemli olan nokta, şairlerin bu varlıkları halk kültüründeki
inançlara paralel olarak işlemiş olmalarıdır. Bu bağlamda divan şiirinin her dönemde halk
inanç ve inanışlarından beslendiği söylenebilir. Halk inanışları konusunun halk biliminin
araştırma dairesi içinde yer aldığı göz önünde bulundurulduğunda divan şiirinin halk
kültüründen uzak olmadığı görülecektir. Bununla birlikte divan şiirinin halk kültüründen
beslenmiş olması onun sosyal yaşamdan kopuk olmadığının da bir göstergesidir.The poets of divan poetry, which is an important poetry tradition in terms of conveying
the culture of the society in which it is located, were nourished by the culture in which
they were raised and included this culture in their poems. In this respect, it is possible
to see the cultural elements of the society, folk beliefs and beliefs hidden among their
artistic styles in their works. One of these folk beliefs and beliefs seen in poems is about
supernatural beings. Supernatural beings are generally associated with the unknown in
society. In this respect, these beings, which are the subject of poets’ poems, can also be
considered as curiosity towards the unknown. This study, examines how folk beliefs and
beliefs about supernatural beings are reflected in divan poetry through selecting poets
living in the 14th and 19th centuries and determining how these beliefs and beliefs were
reflected in divan poetry. The reason why the poets were selected without adhering to
any particular century or name is due to the desire to look at divan poetry from a holistic
perspective. Instead of examining the poems of the same century or a name, examining
the poems of poets who lived in various centuries; It is important to see to what extent
folk beliefs and beliefs about supernatural beings are reflected in divan poetry. As a result
of the study, it was seen that folk beliefs and beliefs about supernatural beings influenced
poets in all centuries, and poets included these beings in their poems. The important point
here is that poets processed these entities in parallel with the beliefs in folk culture. In this
context, it can be said that divan poetry was nourished by folk beliefs and beliefs in every
period. Considering that the subject of folk beliefs is within the research circle of folklore,
it will be seen that divan poetry is not far from folk culture. However, the fact that divan
poetry is nourished by folk culture is also an indication that it is not disconnected from
social life