Karamanoğlu Mehmetbey University
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Testing the relationship between public expenditure and revenues: the case of Turkiye and European union (eu) countries
Bu çalışma, 1995-2023 döneminde AB-27, AB-19 ve AB-13 TR ülkeleri için kamu harcamaları ve gelirleri arasındaki ilişkiyi analiz etmektedir. Araştırma, teorik olarak öne sürülen vergi-harcama, harcama vergi, mali senkronizasyon ve kurumsal ayrılık hipotezlerinin geçerliliğini test etmeyi ve bu hipotezlerin ülke grupları arasında farklılık gösterip göstermediğini belirlemeyi amaçlamaktadır. Yapılan ampirik testler, incelenen dönem boyunca AB-13 ve TR, AB-19 ve TR ile AB-27 ve TR grupları arasında yatay kesit bağımlılığı olduğunu ortaya koymuştur. Bu bağlamda, II. nesil birim kök testlerinden olan CIPS testleri uygulanmış ve serilerin I(1) durumda olduğu saptanmıştır. Durağanlık için fark işlemi uygulamış, serilerdeki birim kökün ortadan kalktığı tespit edilmiştir. Dumitrescu-Hurlin nedensellik testi sonuçları, tüm ülke gruplarında kamu gelirlerinden harcamalara doğru bir ilişki olduğunu ancak kamu harcamalarının kamu gelirlerine neden olmadığını göstermiştir. Friedman'ın vergi-harcama hipotezinin desteklendiği bu sonuçlar GMM tahmincileri ile daha detaylı incelenmiştir. AB-13 ve TR için yapılan analizler, harcamalar ve gelirler arasında pozitif ve anlamlı bir ilişki olduğunu ortaya koymuştur. AB-19 ve TR için yapılan testlerde logexp'nin cari dönemde %0.203, logrev'in ise %0.450 artışa neden olduğu belirlenmiştir. AB-27 ve TR için yapılan analizlerde de pozitif ve anlamlı bir ilişki bulunmuştur. Bu bağlamda, logexp'nin %1’lik artışının cari dönemde %0.644, logrev'in %1’lik artışının ise logexp'yi %0.512 artırdığı görülmüştür. Sonuç olarak kamu gelirlerinin harcamalara neden olduğu ancak ülke grupları arasında farklılaşma olmadığı belirlenmiştir.This study analyzes the relationship between public expenditures and revenues for the EU-27, EU-19, and EU-13 TR countries during the period 1995-2023. The research aims to test the validity of theoretically proposed hypotheses, including the tax-spend, spend-tax, fiscal synchronization, and institutional separation hypotheses, and to determine whether these hypotheses differ across country groups. Empirical tests conducted indicate the presence of cross-sectional dependence among the EU-13 and TR, EU-19 and TR, and EU-27 and TR groups throughout the examined period. In this context, CIPS tests, which are second-generation unit root tests, were applied, and it was found that the series are integrated of order one (I(1)). After applying differencing for stationarity, it was determined that the unit root was eliminated in the series. The results of the Dumitrescu-Hurlin causality test indicate a relationship from public revenues to expenditures in all country groups, but public expenditures do not cause public revenues. These results, which support Friedman's tax-spend hypothesis, were further analyzed using GMM estimators. The analysis for the EU-13 and TR reveals a positive and significant relationship between expenditures and revenues. In the tests conducted for the EU-19 and TR, it was determined that logexp led to a 0.203% increase in the current period, while logrev resulted in a 0.450% increase. Similarly, the analysis for the EU-27 and TR found a positive and significant relationship. In this context, a 1% increase in logexp led to a 0.644% increase in the current period, while a 1% increase in logrev led to a 0.512% increase in logexp. In conclusion, it was determined that public revenues cause expenditures, but there is no differentiation among country groups
Government effectiveness, solar energy, and co2 emissions in oecd countries: A panel quantile regression approach
A capable government with stability can ensure the strict implementation of envisioned environmental policies. Solar power has a great potential. Therefore, this study examines the relationships between solar energy, government effectiveness, and carbon dioxide (CO2) emissions. For this purpose, we used the data of 37 The Organization for Economic Co-operation and Development (OECD) countries from 1996-to 2020. We considered slope homogeneity and cross-section dependence and in panel data analyses. According to the estimates, there is a cointegration relationship between CO2 emissions, government efficiency, solar energy, fossil energy, and GDP. This study mainly featured panel quantile regression (PQR) estimations. According to PQR estimates, government effectiveness harms CO2 emissions. The negative effect of government effectiveness on CO2 emissions continues in all quantiles. In other words, government effectiveness in reducing CO2 emissions in countries with low or high CO2 emissions levels is rather stable and significant. PQR estimates showed that solar energy harmed CO2 emissions in all quantiles. Moreover, this negative effect increases almost uninterruptedly, from the 10th to the 90th quantile. In other words, as the CO2 emissions level rises, the CO2 emissions reduction level of solar energy also increases. These estimation results show how valuable and indispensable government effectiveness is to the success of the Paris Agreement and the 2030 Sustainable Development Goals. As a result, this study recommends that governments provide bureaucratic facilities that will facilitate private-sector solar energy investments
Constacyclic codes over general mixed alphabets and their applications
Let q be a prime power and let fi(wi) be polynomials of degree ni, which are not linear but split into distinct linear factors over Fq, where 1≤i≤k and k≥1 is a positive integer. Define Rk to be the finite commutative non-chain ring Rk=Fq[w1,w2,…,wk]/⟨fi(wi),wiwj-wjwi⟩. For Λ=(λ0,λ1,λk)∈FqR1Rk where λ0,λ1,λk are units in Fq,R1,Rk respectively, we describe constacyclic codes over FqR1Rk. This family of codes can be viewed as Rk[x]-submodules of Fq[x]⟨xα0-λ0⟩×R1[x]⟨xα1-λ1⟩×Rk[x]⟨xαk-λk⟩. We describe the structural properties of FqR1Rk-Λ-constacyclic codes of length (α0+α1+αk) and their generator polynomials. Using constacyclic codes over FqR1Rk, we demonstrate how to construct quantum error-correcting codes (QECC) as an application. Furthermore, we obtain new and better quantum codes with the help of a matrix Gray map
A study on the presence of geographically indicatedf food products of the marmara region on e-commerce sites
Belirli bir bölgeye özgü olan coğrafi işaretli ürünler, ait oldukları bölgenin tarihi ve kültürel mirasını yansıtması, yerel ekonomiye katkı sunması, turizmi teşvik etmesi, tüketiciye güven vermesi gibi pek çok ekonomik, sosyal ve kültürel olumlu etki oluşturmaktadır. Bu araştırmanın amacı Marmara Bölgesindeki illerin sahip oldukları coğrafi işaretli gıda ürünlerinin e-ticaret sitelerinde ne derece yer aldıklarını belirlemektir. Bu amaç doğrultusunda çalışmada nitel araştırma yöntemlerinden içerik analizi kullanılarak, tüketicilerin alışveriş için tercih ettikleri ve coğrafi işaretli ürün bulunabilirliği olan dokuz e-ticaret sitesinde satışı gerçekleştirilen coğrafi işaretli gıda ürünleri belirlenmiştir. Araştırma sonucunda, toplam 90 coğrafi işaret etiketli gıda ürününün internet üzerinden ilgili mağazalarda satışının gerçekleştirildiği, en fazla coğrafi işaretli gıda ürününe ve e-ticaret sitelerinde ürün sayısına sahip ilin Balıkesir olduğu, en fazla coğrafi işaretli gıda ürünü barındıran e-ticaret sitesinin ise Trendyol ve Hepsiburada olduğu tespit edilmiştir.Geographically indicated products specific to a particular region reflect the historical and cultural heritage of their respective areas, contribute to the local economy, promote tourism, and provide consumer confidence, generating numerous economic, social, and cultural benefits. The aim of this study is to determine the extent to which geographically indicated food products from the provinces of the Marmara Region are available on e-commerce platforms. To achieve this objective, the study employs content analysis, a qualitative research method, to identify geographically indicated food products sold on nine e-commerce websites that are preferred by consumers for shopping and known to offer such products. The findings of the research reveal that a total of 90 geographically indicated food products are available for sale on these platforms. Among the provinces, Balıkesir has the highest number of geographically indicated food products and the greatest presence on e-commerce platforms. Additionally, Trendyol and Hepsiburada are identified as the e-commerce sites offering the largest variety of geographically indicated food products
Post-migration experiences and the reconstruction of gender identity among young afghan women in Turkey
ounded in feminist epistemology, this study explores the post-migration experiences of young Afghan refugee women through their own life stories. We conducted narrative interviews with 20 women aged 15–25 who migrated from Afghanistan and Iran and sought asylum in Turkey, currently residing in Konya. By focusing on their narratives, we examine how gender—in conjunction with age, class, and legal status—shapes their daily lives and sense of self. While many experienced migration as an escape from patriarchal violence, they also encountered new forms of gender-based constraints. Despite these challenges, participants expressed a strong sense of agency. Through work, education, and creative practices, they forged paths of resilience and belonging. Their stories challenge homogenizing portrayals of refugee women, revealing complex negotiations of identity, freedom, and hope that they undertake. Rather than proving to be passive victims, these young women emerge as active individuals who are navigating structural limitations while imagining new futures
Identification of low-momentum muons in the CMS detector using multivariate techniques in proton-proton collisions at √s = 13.6 TeV
"Soft"muons with a transverse momentum below 10 GeV are featured in many processes studied by the CMS experiment, such as decays of heavy-flavor hadrons or rare tau lepton decays. Maximizing the selection efficiency for these muons, while simultaneously suppressing backgrounds from long-lived light-flavor hadron decays, is therefore important for the success of the CMS physics program. Multivariate techniques have been shown to deliver better muon identification performance than traditional selection techniques. To take full advantage of the large data set currently being collected during Run 3 of the CERN LHC, a new multivariate classifier based on a gradient-boosted decision tree has been developed. It offers a significantly improved separation of signal and background muons compared to a similar classifier used for the analysis of the Run 2 data. The performance of the new classifier is evaluated on a data set collected with the CMS detector in 2022 and 2023, corresponding to an integrated luminosity of 62 fb-1 © 2025 CERN for the benefit of the CMS collaboration. Published by IOP Publishing Ltd on behalf of Sissa Medialab
Ultrasound-assisted technique versus the conventional landmark location method in spinal anesthesia for cesarean delivery in parturients with class 3 obesity: a randomized controlled trial
Spinal anesthesia with the conventional landmark technique can be challenging in parturients with morbid obesity. In the present study, the researchers examined the effects of ultrasound-assisted pre-puncture anesthesia in parturients with morbid obesity with difficult topographic anatomy on the success of the first injection attempt. It was hypothesized that the pre-procedural ultrasonographic examination would increase the successful first attempt rate compared with manual palpation. Method: A total of 80 parturients with class 3 obesity (WHO classification), BMI ≥ 40 kg/m2, ASA physical status classification 3 and 18-to 45 years old scheduled for elective cesarean section with spinal anesthesia were included in the study. Localization techniques were randomized into conventional landmark technique (group L, n = 40) and pre-puncture ultrasound(USG) assisted technique (group U, n = 40). The ultrasound technique utilized both longitudinal parasagittal and transverse midline views, employing a convex probe. The injection site was marked, and spinal injection was performed with the patient in the lateral decubitus position. The primary outcome was the single-shot successful dura-subarachnoid membrane puncture rate. Secondary outcomes were skin puncture, number of needle passes, location marking and procedure times, patient satisfaction scores, and incidence of complications. Results: The single-shot dura-subarachnoid puncture success rate was significantly higher in group U (10% vs. 42.5%; p = 0.002). No parturients required > 10 needle passes that was described difficult spinal anesthesia in group U (p = 0.0026), and there were fewer skin puncture attempts and needle passes than in group L (p < 0.05). Although the pre-procedural evaluation (p < 0.001) and total time (p = 0.017) were longer in group U compared with group L, the spinal injection time (p < 0.001) was shorter. Conclusions: In the lateral position, ultrasound used to determine the needle insertion point provided a high first-attempt dura-subarachnoid success rate and reduced needle passages (skin puncture + needle redirections) and puncture attempts in parturients with class 3 obesity who underwent spinal anesthesia
Social and economic life in chios in the 18th century in the light of the mühimme registers
Türkler ve Rumlar, 1071 Malazgirt Savaşından sonra aynı topraklarını paylaşmaya başlamışlardır. Devlet yerine toplum düzeyinde yaklaşıldığında bu iki toplum, 19.yüzyıla kadar genelde barış ve huzuru korumuş ve bu iklimi daha geniş bir coğrafyada yaşatmıştır. Anadolu Selçukluları ve beylikler döneminden sonra Osmanlı Devleti de bu iklimi korumuş ve daha geniş bir coğrafyada geliştirerek yaşatmıştır. Osmanlı Devleti Türkler tarafından kurulmasına rağmen dayanmış olduğu dini ve insani ilke ya da erdemlerin de etkisiyle sadece Türklerin ya da Müslümanların değil sınırları içinde yaşayan Rum, Ermeni, Sırp, Romen ya da benzeri farklı etnik ya da dinsel toplulukların da devleti olma iddiası ve gayreti içinde olmuştur.
Sakız Adası, Osmanlı Devleti yönetiminde Türklerin ve Rumların 347 yıl kadar genelde barış ve huzur içinde yaşadığı bir ada olmuştur.Osmanlı Devleti, burada resmi kurumlarını meydana getirirken ada sakinlerinin geleneksel kurumlarına ve uygulamalarına müdahale etmeyerek onların kendi iç işleyişlerine saygı göstermeyi tercih etmiştir.Böylece onların yeni yönetime uyum sağlamalarını kolaylaştırırken onlarla onların temsilcisi olan kişi ve kurumlar üzerinden iletişim kurmayı seçmiştir. Dolayısıyla Sakız Adası, Osmanlı Devleti döneminde devlet-toplum ilişkilerine güzel bir örnek teşkil eder.Turks and Greeks began to share their lands after the Battle of Manzikert in 1071. When approached at the level of society rather than the state, these two societies generally maintained peace and tranquility until the 19th century and maintained this climate in a wider geography. After the Anatolian Seljuks and the principalities, the Ottoman State also maintained this climate and developed it in a wider geography. Although the Ottoman State was founded by Turks, it claimed and strived to be the state not only of Turks or Muslims but also of Greeks, Armenians, Serbians, Romanians or similar different ethnic or religious communities living within its borders, due to the influence of the religious and humanitarian principles or virtues it was based on. Chios Island was an island where Turks and Greeks lived in peace and tranquility for 347 years under the rule of the Ottoman State. While establishing its official institutions here, the Ottoman State preferred to respect the internal functioning of the islanders by not intervening in their traditional institutions and practices. Thus, while facilitating their adaptation to the new administration, it chose to communicate with them through the people and institutions that were their representatives. Therefore, Chios Island constitutes a good example of state-society relations durin
The impact of audit committee structure and members on voluntary disclosure sections in the context of corporate governance
Voluntary disclosure is a vital mechanism by which firms can signal their credibility and legitimacy to current and prospective stakeholders. Corporate governance structures significantly influence the extent and frequency of such disclosures. This study investigates the role of audit committees in shaping the voluntary disclosure practices of 83 firms listed on the Public Disclosure Platform from 2010 to 2020. The analysis focuses on whether the mere presence of an audit committee or its proportional characteristics impacts voluntary disclosures differently. The findings reveal that audit committees play a substantial role in enhancing voluntary disclosure levels. Furthermore, the study highlights a notable distinction between the effects of the existence of the committee and its proportional representation in corporate governance
Comparative analysis of Microsoft Kinect Azure and manual measurement methods in the sit and reach test among elite female weightlifters
Microsoft Kinect is an increasingly common tool for low-cost and portable measurement of human movements. The aim of this study was to investigate the potential reliability and reproducibility of Microsoft Kinect Azure in the sit-and-reach test conducted under standardized test conditions in a controlled training environment with elite female weightlifters. The sit-and-reach test was performed with Microsoft Kinect Azure and manual methods and also the reliability and validity were analyzed by comparing the wrist, elbow, shoulder and trunk joint angle measurements with the digital goniometer. Twenty-one healthy female weightlifter athletes who won medals in international championships were included in the study. Sit-and-reach testing was performed using Microsoft Kinect Azure and manual methods in accordance with the standards of the American College of Sports Medicine. The flexion range of motions of each athlete’s wrist, elbow, shoulder and trunk joint angles were measured with a digital goniometer and Microsoft Kinect Azure. Statistical analyses were performed using IBM SPSS 25.0 and Python 3.9.12 software. Descriptive statistics were calculated for all variables, and differences between Kinect and manual methods were evaluated with the Mann-Whitney U test and Wilcoxon Signed-Rank Test. Linear relationships between measurements were analyzed with Spearman correlation coefficients. Intraclass Correlation Coefficient was calculated for the concordance analysis and presented with Bland-Altman plots. The level of significance was accepted as p 0.90) indicated strong consistency between the methods. Kinect Azure may serve as a reliable alternative to manual measurement methods under standardized testing conditions. Further studies are recommended to examine its generalizability to other populations and test environments