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Protection of personal data and tax privacy in Turkish Tax Law
No full textKişisel veriler, hayatın her alanında karşımıza çıkmaktadır. Bu yüzdendir ki kişisel verilerin korunmasına yönelik son yapılan yasal düzenlemeyle birlikte konuya duyulan ilgi daha da artmıştır. Kişisel verilerin korunması anayasal bir hak olduktan sonra 6698 sayılı Kişisel Verilerin Korunması Kanunu'nun yürürlüğe girmesiyle bireyler için yeni bir dönem başlamıştır. Dolaysıyla da toplum içerisinde olan bireyin mahremiyetini korumak oldukça önemlidir. Bunun yanı sıra çeşitli ihtiyaçları karşılamak ya da çeşitli vatandaşlık ödevlerini yerine getirmek için mahremiyet alanına giren bilgilerin başkaları ile paylaşılması gerekebilmektedir. Vergileme süreci de bu alanlardan biridir. Vergi mahremiyetinin devreye girdiği bu noktada güvenceler yeni bir boyuta kavuşmuş olmaktadır. Bu süreçte devletin ilgili kurumlarının ve buralarda çalışan görevlilerin, kişisel verilere erişme ve kullanma gücünü hukuki kurallar içinde gerçekleştirmesi büyük önem arz etmektedir. Böylelikle mükellefler vergi idaresine güven duyabileceklerdir. Bu bağlamda birbirini destekleyen bu iki disiplinin ilişkisi ve etkinliği vergi hukuku açısından analiz edilmelidir. Bu çalışmada, mükelleflerin bilgilerinin korunması kapsamında iki önemli husus olan kişisel verilerin korunması ve vergi mahremiyeti konusu ele alınmıştır. Bu kapsamda karşılaştırmalı analiz yapılarak, iki konu arasındaki bağ tartışılmıştır. Ayrıca bu ilişki sonucunda ortaya çıkan sorunlar değerlendirilmiştir.Personal data is encountered in all areas of life. For this reason, with the recent legal regulation on the protection of personal data, interest in the subject has increased even more. After the protection of personal data became a constitutional right, a new era began for individuals with the entry into force of the Personal Data Protection Law No. 6698. Therefore, it is very important to protect the privacy of the individual in the society. In addition, in order to meet various needs or fulfill various civic duties, it may be necessary to share confidential information with others. The taxation process is one of these areas. At this point where tax privacy comes into play, the assurances have gained a new dimension. In this process, it is of great importance that the relevant institutions of the state and the officials working there realize the power of accessing and using personal data within the legal rules. Thus, taxpayers will be able to trust the tax administration. In this context, the relationship and effectiveness of these two disciplines that support each other should be analyzed in terms of tax law. In this study, the protection of personal data and tax privacy, which are two important issues within the scope of the protection of taxpayers' information, are discussed. In this context, a comparative analysis was made and the link between the two subjects was discussed. In addition, the problems arising as a result of this relationship were evaluated
Evaluation of the effect of online education conducted within the framework of Preschool Situational Self-Regulation Program (PRSIST) on preschool teachers' knowledge, beliefs and skills regarding self-regulation
No full textBu araştırmada, Okul Öncesi Durumsal Öz Düzenleme Programı (PRSIST) çerçevesinde gerçekleştirilen online öğretmen eğitiminin, okul öncesi eğitimi öğretmenlerinin öz düzenleme becerilerine dair bilgi, inanç ve becerileri üzerindeki etkisinin değerlendirilmesi amaçlanmıştır. Araştırma, 2021-2022 eğitim öğretim yılında Aksaray'ın resmi bir anaokulunda çalışan 5 okul öncesi öğretmeni ile yapılmıştır. Nitel yöntemde gerçekleştirilen araştırmanın ilk aşamasında Avustralya'da eğitim kurumlarında uygulanan PRSIST programının Türkçe çevirisi ve uyarlaması yapılmış daha sonra öğretmen ihtiyaç değerlendirme analizi yapılmıştır. Programın uygulama ve değerlendirmesinin gerçekleştirildiği ikinci aşamada ise program etkisinin değerlendirilmesi durum çalışması yönteminde tasarlanmıştır. Veri toplama araçları olarak araştırmacılar tarafından geliştirilen Öz Düzenlemenin Desteklenmesi Konusunda Öğretmen İhtiyaçları Belirleme Formu, Okul Öncesi Eğitimi Öğretmenleri İçin Öz Düzenleme Becerileri Görüş Formu, Yansıtıcı Günlük, Öz Düzenleme Becerilerine İlişkin Öğretmen Performansı Değerlendirme Formu, Okul Öncesi Durumsal Öz Düzenleme Programı (PRSIST) Çerçevesinde Gerçekleştirilen Online Öğretmen Eğitimi- Öğretmen Görüş Formu kullanılmıştır. Araştırmada, PRSIST programını 5 hafta boyunca 120 dakikalık oturumlar halinde haftada 1 gün uygulamıştır. Verilerin analizinde tematik analiz yöntemi kullanılmıştır. Araştırma sonunda, online eğitimin öğretmenlerin öz düzenleme becerilerine dair bilgi, inanç ve becerileri üzerinde olumlu katkıları olduğu belirlenmiştir. Araştırma sonuçları ışığında; PRSIST çerçevesinde gerçekleştirilen online eğitimin öğretmenlerin öz düzenleme becerilerine ilişkin bilgi, inanç ve becerilerini desteklemek amacıyla kullanımın yaygınlaştırılması önerilebilir.In this research, it is aimed to evaluate the effect of online teacher education conducted within the framework of the Preschool Situational Self-Regulation Program (PRSIST) on the knowledge, beliefs, and skills of preschool teachers about self-regulation skills. The research was conducted with 5 preschool teachers working in a formal kindergarten in Aksaray during the 2021-2022 academic year. In the first stage of the qualitative research, a Turkish translation and adaptation of the PRSIST program applied in educational institutions in Australia was made, and then a teacher needs assessment analysis was performed. At the second stage, where the implementation and evaluation of the program is carried out, the evaluation of the program's impact is designed in the case study method. As data collection tools, the Teacher Needs Identification Form for Supporting Self-Regulation developed by the researchers, the Self-Regulation Skills Opinion Form for Preschool Education Teachers, The Reflective Diary, the Teacher Performance Evaluation Form for Self-Regulation Skills, the Online Teacher Education-Teacher Opinion Form Conducted Within the Framework of the Preschool Situational Self-Regulation Program (PRSIST) was used. In the research, he applied the PRSIST program in 120-minute sessions one day a week for five weeks. The thematic analysis method was used in the analysis of the data. As a result, it has been seen that the online education conducted within the framework of PRSIST have made multifaceted and positive contributions to the participating teachers. It is suggested that online education conducted within the framework of PRSIST should be reached more teachers to enhance their knowledge, skills, and beliefs regarding self-regulation skills
Mechanism of methanol decomposition on the Cu-Embedded graphene: A DFT study
No full textThe methanol decomposition reaction has gained substantial attention due to the wide range of applications that its intermediates offer. In this work, methanol (CH3OH) decomposition on Copper-embedded graphene (CuG) surface has been investigated via density functional theory with Grimme-D2 dispersion correction. The charge density of the CuG surface has been analyzed and the redistribution of the electron density of the surface has been represented via the electron density difference (EDD) map. Moreover, the decomposition reaction mechanism of CH3OH on the CuG surface through the cleavage of C–H, O–H and C–O bonds has been investigated in detail. In the initial state, the C–O and O–H bonds of CH3OH have similar activation barriers, thereby the adsorption and degradation mechanism of the intermediate states arising through O–H bond cleavage on the CuG surface has been investigated. In addition, the charge density calculations of the transition state geometries have been conducted and examined with EDD maps. The results have revealed that the previously adsorbed oxygen molecule exhibited high catalytic activity towards O–H decomposition compared to the bare surface. The CuG surface has offered higher activity on the C–H bonds compared to the C–O bonds of the intermediate states generated by CH3OH decomposition. The results revealed that the proposed CuG structure can be utilized as an alternative electrode catalyst that can prevent the CO poisoning issue in direct methanol fuel cells
Chemical, nutritive, fermentative and microbial composition of almond hull silage
Full text linkAlmond hulls are generally used as feed after drying. In this study, silage was made from almond hulls and quality and feed potential were investigated. In this context, chemical, fermentation, microbiological analyses and digestion–energy calculations were made. The total weight of the almond fruit was 10.47 ± 1.68 g, the hull weight was 6.56 ± 1.30 g and the percentage of the hull to the total fruit was 62.48 ± 6.57. In the almond hull silage samples, pH 5.75 ± 0.01, NH3–N 112.5 ± 1.45 g kg−1, lactic acid 63.79 ± 1.83 g kg−1, acetic acid 22.94 ± 1.93 g kg−1, propionic acid 28.27 ± 1.45 g kg−1 and butyric acid 9.59 ± 0.88 g kg−1 were determined. Yeast–mould and enterobacter were not detected and the lactic acid bacteria was 4.54 ± 0.04 log cfu g−1. The most potassium 1212.50 ± 23.90 ppm, calcium 621.36 ± 23.91 ppm and magnesium 586.25 ± 21.43 ppm minerals were found. Crude protein was 92.5 ± 5.9 g kg−1, crude ash 111.3 ± 1.1 g kg−1, acid detergent fibre 282.7 ± 2.9 g kg−1, neutral detergent fibre 394.3 ± 2.7 g kg−1, total digestible nutrients 521.7 ± 8.5 g kg−1, metabolic energy 1.85 ± 0.03 mcal kg−1 and net energy lactation 1.11 ± 0.03 mcal kg−1 were determined. It was concluded that although almond hull fermentation properties are partially desirable, they can be stored and used as silage
Structural relationship among academic motivation, academic self-efficacy, problem solving skills, creative thinking skills, and critical thinking skills
No full textThis study investigates the structural relationship among academic motivation, academic self-efficacy (ASE), problem solving skills (PSS), creative thinking skills (CRTS), and critical thinking skills (CTS). Structural Equation Model was utilized to compute the relationships between these variables. The sample of the study was comprised of 575 student teachers studying in Faculties of Education in Turkey in the academic year 2021–2022. The findings underline that academic motivation had a significant direct effect on CRTS and self-efficacy had a significant direct effect on CRTS. In addition, the present study revealed that PSS had a significant direct effect on both creative thinking and CTS as well as revealing that creative thinking had a significant direct effect on CTS. Finally, in the present study, creative thinking significantly partially mediated the relationships between academic motivation, ASE, PSS, and CTS. These findings suggest implications for teacher training within the context of raising qualified teachers because the quality in the learning-teaching process is positively expected to be influenced by the variables explored in the current study
Inhibition of bacterial adhesion by epigallocatechin gallate attached polymeric membranes
No full textMicrobial adhesion and formation of biofilms cause a serious problem in several areas including but not limited
to food spoilage, industrial corrosion and nosocomial infections. These microbial biofilms pose a serious threat to
human health since microbial communities in the biofilm matrix are protected with exopolymeric substances and
difficult to eradicate with antibiotics. Hence, the prevention of microbial adhesion followed by biofilm formation
is one of the promising strategies to prevent these consequences. The attachment of antimicrobial agents,
coatings of nanomaterials and synthesis of hybrid materials are widely used approach to develop surfaces having
potential to hinder bacterial adhesion and biofilm formation. In this study, epigallocatechin gallate (EGCG) is
attached on p(HEMA-co-GMA) membranes to prevent the bacterial colonization. The attachment of EGCG to
membranes was proved by Fourier-transform infrared spectroscopy (FT-IR). The synthesized membrane showed
porous structure (SEM), and desirable swelling degree, which are ideal when it comes to the application in
biotechnology and biomedicine. Furthermore, EGCG attached membrane showed significant potential to prevent
the microbial colonization on the surface. The obtained results suggest that EGCG attached polymer could be
used as an alternative approach to prevent the microbial colonization on the biomedical surfaces, food processing
equipment as well as development of microbial resistant food packaging systems
The effect of holistic nursing competence on work engagement, self-reflection and insight in nurses
No full textThis study aimed to examine the effects of holistic nursing competence on work engagement, self-reflection and insight in nurses. This descriptive and cross-sectional study was conducted with 309 nurses working in Turkey. Data were collected using the “Descriptive Information Form”, “Holistic Nursing Competence Scale (HNCS)”, “Utrecht Work Engagement Scale (UWES)”, and “Self-Reflection and Insight Scale (SRIS)”. Pearson correlation analysis and multiple linear regression analysis were used to analyze the data. We found that the HNCS had a moderate positive relationship (r = 0.411, p < 0.05) with the UWES, and a weak positive relationship (r = 0.324, p < 0.05) with the SRIS. In the model established by multiple regression analysis, the effect of the HNCS, age, marital status, position, and performing the profession willingly on work engagement explained 33.7% of the variance. In another established model, the effect of the HNCS, gender, and having children on self-reflection and insight explained 11.5% of the variance. Our findings revealed the effect of holistic competence on nurses’ positive attitudes about their work engagement and self-reflection in practice. We recommended developing awareness-based programs for nurses to increase their holistic nursing competence
Parameter estimation study of polymer electrolyte membrane fuel cell using artificial hummingbird algorithm
No full textThis study represents a comprehensive investigation of the performance of Artificial Hummingbird Algorithm for parameter estimation for Polymer Electrolyte Membrane Fuel Cell. With this purpose, four commercial fuel cell systems which were widely preferred in the literature such as NedStack PS6 (Case-I), 250 W fuel cell stack (Case-II), Horizon 500 W (Case-III), and BCS 500 W (Case-IV) were chosen. In order to compare the performance of this algorithm, seven well-known optimization techniques including Artificial Bee Colony, Salp Swarm Optimization, Particle Swarm Optimization, Gray Wolf Optimization, Genetic Algorithm, Harris Hawks Optimization, and Whale Optimization Algorithm were used. The sum of the squared errors, computational speed, and statistical measurements were calculated for the performance comparison. In this context, the best SSE values were found as 2.06556, 5.25017, 0.02477, 0.01170 for Case-I, Case-II, Case-III, and Case-IV, respectively. The best standard deviation value was found as 1e−6 for the Case-III. Based on the obtained results, the Artificial Hummingbird Algorithm established itself as a competitive optimization technique for parameter estimation study of PEMFC in terms of computational speed and robustness
Reply to the ‘Comment on “The oxidation state in low-valent beryllium and magnesium compounds”’ by S. Pan and G. Frenking, Chem. Sci., 2022, 13, DOI: 10.1039/D2SC04231B
No full textA recent article by Pan and Frenking challenges our assignment of the oxidation state of low valent group 2 compounds. With this reply, we show that our assignment of Be(+2) and Mg(+2) oxidation states in Be(cAACDip)2 and Mg(cAACDip)2 is fully consistent with our data. Some of the arguments exposed by Pan and Frenking were based on visual inspection of our figures, rather than a thorough numerical analysis. We discuss with numerical proof that some of the statements made by the authors concerning our reported data are erroneous. In addition, we provide further evidence that the criterion of the lowest orbital interaction energy in the energy decomposition analysis (EDA) method is unsuitable as a general tool to assess the valence state of the fragments. Other indicators based on natural orbitals for chemical valence (NOCV) deliver a more reliable bonding picture. We also emphasize the importance of using stable wavefunctions for any kind of analysis, including EDA
Nano-sized and microporous palladium catalyst supported on modified chitosan/cigarette butt composite for treatment of environmental contaminants
No full textThis study reports a versatile process for the fabrication of a microporous heterogeneous palladium nanocatalyst on a novel spherical, biodegradable, and chemically/physically resistant catalyst support consisting of chitosan (CS) and cigarette waste-derived activated carbon (CAC). The physicochemical properties of the microporous Pd-CS-CAC nanocatalyst developed were successfully determined by FTIR, XRD, FE-SEM, TEM, BET, and EDS techniques. TEM studies showed that the average particle size of the synthesized Pd NPs was about 30 nm. The catalytic prowess of microporous Pd-CS-CAC was evaluated in the reduction/decolorization of various nitroarenes (2-nitroaniline (2-NA), 4-nitroaniline (4-NA), 4-nitrophenol (4-NP), and 4-nitro-o-phenylenediamine (4-NPD)) and organic dyes (methyl red (MR), methyl orange (MO), methylene blue (MB), congo red (CR), and rhodamine B (RhB)) in an aqueous medium in the presence of NaBH4 as the reducing agent at room temperature. The catalytic activities were studied by UV-Vis absorption spectroscopy of the supernatant at regular time intervals. The short reaction times, mild reaction conditions, high efficiency (100% conversion), easy separation, and excellent chemical stability of the catalyst due to its heterogeneity and reusability are the advantages of this method. The results of the tests showed that reduction/decolorization reactions were successfully carried out within 10-140 s due to the good catalytic ability of Pd-CS-CAC. Moreover, Pd-CS-CAC was reused for 5 consecutive times with no loss of the initial shape, size, and morphology, confirming that it was a sustainable and robust nanocatalyst