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DETERMINATION OF SUITABLE RECREATIONAL AREAS IN ADANA PROVINCE CUKUROVA DISTRICT BY AHP TECHNIQUE
Recreation is people's whole activity to regain their lost energy. In urban recreation areas, today's people can escape city life and reach themselves and nature at some point. In this context, the distribution, size, and accessibility of recreation areas in cities gain importance. The research aims to determine potential recreation areas by considering the natural and physical characteristics of the Adana Province Cukurova district. The criteria and importance weights of the criteria related to the natural and physical characteristics of Cukurova district, which is the research area, were determined by Analytic Hierarchy Process (AHP) technique. The data layers of the criteria were overlapped using the Weighted Linear Combination Technique in ArcMap program using the importance weights and a map of potential recreation areas was created. The results show that 2.6% of the region has low, 72.2% has medium, and 25.2% has high recreational potential. The western part of Seyhan Dam Lake has been identified as the most suitable area for recreation. Providing a holistic green space system will enable the development of the city's natural potential. In addition, the areas proposed to be planned as recreational areas will contribute to urban ecosystem services and improve the quality of urban life. To define recreational suitable areas provides effective and quick solutions to manage urban sprawl on ecological. (Referee 1)
Examining the attitudes of professional accountants towards digital transformation based practices: The case of Bartın province
Bilgi ve iletişim teknolojilerindeki hızlı gelişmeler, dijitalleşme ve dijital dönüşüm süreçlerini tetikleyerek muhasebe süreçlerinde değişimlere neden olmuştur. Dijital dönüşüm süreci, muhasebe uygulamalarını yeniden şekillendirmiş; e-fatura, e-defter, e-beyanname gibi elektronik araçlar, muhasebe kayıtlarının dijital ortamlarda tutulmasını sağlamıştır. Bu süreç, iş süreçlerinde otomasyon, veri analitiği ve bulut bilişim teknolojisi gibi yenilikleri getirmiştir. Muhasebe meslek mensupları dijital dönüşüm temelli uygulamaların kullanılmasında önemli bir rol oynamaktadır. E-Fatura, e-arşiv ve e-defter gibi uygulamalar muhasebe meslek mensuplarının iş süreçlerinde zaman, maliyet tasarrufu vb. sağlamaktadır. Bu nedenle muhasebe meslek mensuplarının dijital dönüşüm temelli uygulamalara yönelik tutumları oldukça önemlidir. Bu araştırma, muhasebe meslek mensuplarının dijital dönüşüm temelli uygulamalara yönelik tutumlarını anlamak amacıyla gerçekleştirilmiştir. Araştırmada mevcut durumu ortaya koymayı amaçlayan genel araştırma modellerinden betimsel araştırma modeli kullanılmıştır. Araştırmaya Bartın Serbest Muhasebeci Mali Müşavirler Odası'na kayıtlı meslek mensubundan 18 kadın ve 58 erkek katılmıştır. Araştırmanın odak noktası, cinsiyet, yaş, eğitim düzeyi, mesleki unvan, mesleki deneyim, kullanılan e-belge türü, e-fatura adedi, e-fatura senaryo türü ve e-fatura uygulama yöntemi gibi faktörlerin bu tutumlar üzerindeki etkisini belirlemektir. Araştırmada elde edilen veriler, SPSS 25.0 programı kullanılarak analiz edilmiştir. Verilerin betimsel analizini yapmak için frekans, ortalama, standart sapma ve yüzdelik oran gibi tanımlayıcı istatistiksel metotlar kullanılmıştır. Katılımcıların ölçek puanları değerlendirilmesinde, ilişkisiz (Bağımsız) örneklemler için t-testi ve ilişkisiz örneklemler için tek faktörlü varyans analizi (One-Way ANOVA) kullanılmıştır. Varyans analizi sonucunda anlamlı bir fark tespit edildiğinde, farkın hangi gruptan kaynaklandığını belirlemek için Tukey HSD testi kullanılmıştır. Araştırma sonunda Bartın Serbest Muhasebeci Mali Müşavirler odasına kayıtlı meslek mensuplarına cinsiyet, yaş, eğitim düzeyi, mesleki unvan, mesleki deneyim süresi, kullanılan e-belge türü, e-fatura adedi, e-fatura senaryo türü ve e-fatura uygulama yöntemi değişkenlerine göre tutumlarında anlamlı bir farklılık bulunmamıştır. Mesleki deneyim değişkeni açısından katılımcıların e-uygulamaların faydalılığı konusundaki tutumlarında 16-20 yıl ile 20 yıldan fazla deneyime sahip gruplar arasında anlamlı farklılık görülmüştür. 16-20 yıl muhasebe deneyimi olan muhasebe meslek mensuplarının, 20 yıldan fazla deneyimi olan muhasebe meslek mensuplardan daha olumlu tutuma sahip oldukları görülmüştür.Rapid developments in information and communication technologies have triggered digitalization and digital transformation processes, causing changes in accounting processes. The digital transformation process has reshaped accounting practices; electronic tools such as e-invoice, e-ledger, and e-declaration have enabled accounting records to be kept in digital environments. This process has brought innovations such as automation, data analytics, and cloud computing technology to business processes. Accounting professionals play an important role in the use of digital transformation-based applications. Applications such as e-invoice, e-archive, and e-ledger provide accounting professionals with time, cost savings, etc. in their business processes. Therefore, the attitudes of accounting professionals towards digital transformation-based applications are very important. This research was conducted to understand the attitudes of accounting professionals towards digital transformation-based applications. The descriptive research model, one of the general research models that aim to reveal the current situation, was used in the research. 18 women and 58 men from the profession registered with the Bartın Chamber of Certified Public Accountants participated in the research. The focus of the study is to determine the effects of factors such as gender, age, education level, professional title, professional experience, e-document type used, number of e-invoices, e-invoice scenario type and e-invoice application method on these attitudes. The data obtained in the study were analyzed using the SPSS 25.0 program. Descriptive statistical methods such as frequency, mean, standard deviation and percentage were used to perform descriptive analysis of the data. In the evaluation of the participants' scale scores, t-test for unrelated (Independent) samples and single-factor analysis of variance (One-Way ANOVA) for unrelated samples were used. When a significant difference was detected as a result of the variance analysis, Tukey HSD test was used to determine which group the difference originated from. At the end of the research, no significant difference was found in the attitudes of the professionals registered to the Bartın Chamber of Certified Public Accountants according to the variables of gender, age, education level, professional title, professional experience period, e-document type used, number of e-invoices, e-invoice scenario type and e-invoice application method. In terms of the professional experience variable, a significant difference was observed between the groups with 16-20 years and more than 20 years of experience in the attitudes of the participants towards the usefulness of e-applications. It was observed that the accounting professionals with 16-20 years of accounting experience had a more positive attitude than the accounting professionals with more than 20 years of experience
Süvari Tasvirli Anadolu Selçuklu Sikkeleri Üzerine Bir Değerlendirme: Bursa Arkeoloji Müzesi Örnekleri
The cavalry depiction was used by many societies for centuries for its symbolic narrative of power and authority. Due to their nomadic lifestyle and reverence for horsemanship, Turks were particularly drawn to portraying cavalry. This situation is also seen in the coins minted by the sultans and maliks in the Anatolian Seljuks period, when the struggle for the throne was intense. They wanted to convey their messages directly to their rivals by including the composition on the coins they minted. In our study, coins depicting cavalrymen minted during the Anatolian Seljuks period registered in the inventory of Bursa Archaeology Museum were examined and 37 coins were identified. One is made of silver, the others are made of copper. The dates 595 AH and 646 AH were detected on 4 of the coins. The inscription lines include the names of sultans and maliks Kilij Arslan II, Qutb al-Din Malik Shah, Muizz al-Din Kaiser Shah, Ghiyath al-Din Kaykhusraw I, Rukn al-Din Suleiman Shah II, Ala al-Din Kay-Qubad I and Rukn al-Din Qilij Arslan IV. The minting locations are Sivas and Malatya. The coins are decorated with figural, geometric, floral elements. The cavalryman depicted on all coins is in motion with his horse and holding a weapon in one hand. Our study aims at determining the place of this group in Turkish art with reference to Anatolian Seljuks coins depicting cavalrymen registered in the inventory of Bursa Archaeological Museum. © 2025 Elsevier B.V., All rights reserved
7. Sınıf Öğrencilerinin Geri Dönüşümüne İlişkin STEM Etkinliklerine Yönelik Görüşlerinin İncelenmesi
Bu araştırmanın amacı geri dönüşümüne ilişkin STEM etkinliklerinin ortaokul öğrencilerinin çevre bilincine ilişkin görüşlerini incelemektir. Çalışma 2023-2024 eğitim-öğretim yılında gerçekleştirilmiş olup, katılımcılar bir devlet ortaokulunun 7. sınıfında öğrenim görmekte olan 22 ortaokul öğrencisinden oluşmaktadır. Öğrencilerin geri dönüşümüne ilişkin STEM etkinliklerinin çevre bilincine ilişkin görüşlerini belirlemek amacıyla araştırmacılar tarafından yarı yapılandırılmış görüşme formu geliştirilmiştir. Yarı yapılandırılmış görüşme formlarında 11 temel soru ve alt başlıklarla birlikte toplam 19 soru bulunmaktadır. Öğrencilerin sınıf düzeyleri, cinsiyetleri ve konuşma ve bilgi düzeyleri dikkate alınarak yarı yapılandırılmış görüşme formları yazılı ortamda alınmıştır. Görüşme formunda yer alan sorular, öğrencilerin çevre, çevre sorunları, çevre bilinci, geri dönüşüm ve STEM etkinliklerinden ne anladıklarını ve bu etkinlikler kapsamında neler yaptıkları hakkındadır. Araştırmanın verilerine içerik analizi uygulanmıştır. Etkinliklerin uygulama sürecinden önce öğrencilerin çevreyi ve çevre bilincini tam olarak ifade edemedikleri, kavramsallaştıramadıklar ve çevre sorunlarına yeterince değinmedikleri görülmüştür. STEM etkinliklerin uygulama süreci ile birlikte öğrenciler çevre sorunlarının çözümü için bireylerin bilinçlendirilmesi ve insanların uyarılması gerektiğini ve atıkların verimli bir şekilde ayrıştırılması için atık kutularının yaygınlaştırılması gerektiğini ifade etmişlerdir. Bu noktada araştırmadan elde edilen sonuçların ortaokul öğrencilerinin STEM etkinliklerinin arttırılması, sıfır atık projesine atıkların geri dönüşümüne yönelik farkındalıklarının arttırılması konusunda faydalı olacağı düşünülmektedir
Integration of Conductive Additives to PLA-Based Biodegradable Composite Films to Improve Their Electrical, Mechanical, and Physical Characteristics
In this study, Oltu stone powder (OS) and Fe3O4/mica-based conductive pigment (CP) were compounded with polylactic acid (PLA) to develop bio-based conductive films. Four different concentrations of 1%, 10%, 20%, and 30% of powders were applied to determine their optimal concentration in the PLA matrix. The mechanical, thermomechanical, electrical conductivity, melt-flow, and morphological properties of composite films were reported using the tensile, hardness, and impact tests, dynamic mechanical analyses test, linear four-probe method, and atomic force microscopy (AFM), melt-flow index measurements, and scanning electron microscopy methodology, respectively. According to tensile test results, tensile strength and modulus characteristics of PLA decrease with additive integration. However, the elongation value of PLA declined as OS and CP loadings increased. The maximum tensile performance was attained for composites filled with 20% of both CP and OS. The unfilled PLA's Shore D value rose by including OS and CP. At the same loading levels, carbon-based OS produced comparatively higher hardness values than CP, which comprised iron oxide and alumina silicate. AFM analysis revealed that both CP and OS inclusions caused enhancements in surface roughness as their filling amounts increased. In summary, composite samples exhibiting a 20% loading ratio of both OS and CP showed significantly improved mechanical and thermomechanical performances compared to other composites. Composite films with 1% additives have the potential to be applied in electrostatic packing. Additionally, 3D-printed components can be fabricated using composites for applications where appropriate mechanical resistance and electrical conductivity specifications are required
EcoCloud: Green Computing Through Energy and Carbon Efficient Task Scheduling in Industrial IoT-Enabled Cloud Environments
Integrating advanced artificial intelligence (AI), the Internet of Things (IoT) and cutting-edge cloud computing epitomizes the transformative potential of Industry 5.0 technologies, enabling unprecedented automation and efficiency. However, this technological surge also brings serious environmental challenges, significantly increasing energy consumption and carbon emissions. This article introduces EcoCloud, a robust task scheduling mechanism based on ant colony optimization (ACO) principles that aims to improve energy and carbon efficiency in Industrial IoT-enabled cloud environments. EcoCloud dynamically schedules MapReduce jobs on Hadoop clusters in IoT-based cloud systems by leveraging real-time resource consumption metrics through a comprehensive energy model deployed via a multilayer perceptron (MLP) neural network. As a result, the model accurately predicts power consumption and distributes workloads to underutilized nodes to optimize energy usage and reduce carbon emissions. Extensive evaluations show that EcoCloud significantly outperforms traditional scheduling methods, improving energy consumption and overall system performance
A Meta-Analysis Study on the Effect of Adaptive Learning Environments on Academic Achievement
Bu araştırma ile uyarlanabilir öğrenme ortamlarının, öğrencilerin akademik anlamda başarılarına olan etkisinin incelendiği deneysel çalışmaların toparlanarak uyarlanabilir öğrenme ortamlarının akademik başarı üzerine etkisinin tespit edilmesi ve araştırma bulgularının sentezlenmesi amaç edinilmiştir. Araştırma kapsamında yer alan çalışmalara, uyarlanabilir öğrenme ortamları, akademik başarı, kişiselleştirilmiş öğrenme ortamları gibi anahtar sözcükler kullanılarak “ERIC, Web of Science,Pro Quest Dissertations and These, YÖK Ulusal Tez Tarama Sistemi ve Google akademik” bilimsel veri tabanları kullanılarak ulaşılmıştır. Veri tabanlarından sistemli bir şekilde, uyarlanabilir öğrenme ortamlarının akademik başarıya etkisinin incelendiği 7 doktora tezi, 2 yüksek lisans tezi ve 7 makale olmak üzere toplam 16 çalışmaya ulaşılmıştır. Çalışmalardan elde edilen veriler “Comprehensive Meta-Analysis (CMA)” programı kullanılarak analiz edilmiştir. Araştırmada meta analiz kapsamına alınan çalışmaların heterojenliğinden dolayı rastgele etkiler modeliyle etki büyüklüğü hesaplanmıştır. Araştırmanın bulguları uyarlanabilir öğrenme ortamlarının akademik başarıya artı etki yaptığını göstermiştirThe primary aim of this study is to systematically compile experimental research examining the impact of adaptive learning environments on students' academic achievement and to synthesize the findings through a comprehensive analysis. To this end, a thorough literature search was conducted across multiple academic databases—including ERIC, Web of Science, ProQuest Dissertations and Theses, the Turkish National Thesis Center (YÖK Ulusal Tez Merkezi), and Google Scholar—using keywords such as adaptive learning environments, academic achievement, and personalized learning. As a result of this screening process, a total of 16 studies meeting the inclusion criteria were identified: 7 doctoral dissertations, 2 master's theses, and 7 peer-reviewed journal articles. For data analysis, the Comprehensive Meta-Analysis (CMA) software was employed, which is widely used to calculate overall effect sizes across multiple data sets in meta-analytical research. Given the heterogeneity among the included studies in terms of sample characteristics and implementation contexts, a random-effects model was adopted. This model accounts for potential variations across studies and allows for more generalizable conclusions. The findings indicate that adaptive learning environments have a statistically significant and positive impact on students' academic achievement. These results highlight the effectiveness of student-centered, flexible learning approaches that consider individual differences, thereby underscoring the pedagogical value of adaptive technologies in education
Integrating Generative AI in Education: Implications for School Leadership from Policy Documents Through Bolman and Deal's Four Frame Theory
As generative artificial intelligence (Gen-AI) technologies continue to evolve, it becomes increasingly important for educators to effectively leverage their benefits within educational settings.The integration of artificial intelligence (Gen-AI) into educationrepresents a significant shift in teaching, learning, and administrative practices. This article examinesthe implications, particularly focusing on the roles and responsibilities of school leaders through Bolman and Deal's Four Frame Theory, including Structural, Human Resources, Political, and Symbolic frames.Adopting a qualitative research design based on document analysis, the study analyzes policy documents selected for their relevance to Gen-AI in education and influence on educational leadership.The findings revealed that Bolman and Deal's Four Frame Theory offers a comprehensive structure for integrating Gen-AI technologies in education. The Structural Frame highlights the need for leadership adaptation, socio-economic considerations, and R&D infrastructure development. The Human Resources Frame highlights the need for staff training, competency enhancement, and Gen-AI-focused educational initiatives. The Political Frame addresses the strategic negotiation and stakeholder collaboration necessary for Gen-AI integration. Finally, the Symbolic Frame underscores the importance of shaping cultural narratives, promoting ethical Gen-AI use, integrating Gen-AI into curricula, and fostering critical Gen-AI literacy. Based on the findings, a prominent conclusion is that school leaders are pivotal in ethically integrating Gen-AI in alignment with global standards and societal values. The study also addresses several limitations and offers recommendations for future research
Design deficiencies, failure modes and recommendations for strengthening in reinforced concrete structures exposed to the February 6, 2023 Kahramanmaraş Earthquakes (Mw 7.7 and Mw 7.6)
After two major earthquakes centred in Kahramanmara & scedil; on February 6, 2023, in T & uuml;rkiye, there was significant destruction of the building stock. More than fifty thousand people lost their lives, and many people lost their comfort of life even though they were rescued from the wreckage. Researchers have emphasized that this catastrophic consequence is generally caused by design and production errors and low material quality in almost all building types, especially reinforced concrete, steel, masonry, and prefabricated structures. Within the scope of this study, damage patterns and the design flaws of reinforced concrete structures in Malatya, which is one of the provinces affected by the Kahramanmara & scedil; earthquakes, were examined via a field study. During the fieldwork, it was determined that inadequate longitudinal reinforcement and stirrup reinforcement, in-depth reinforcement, and concrete quality, design errors in the column-beam junction area, ignoring the structure-soil interactions, short columns, torsional irregularity, and soft stories were the main factors that led reinforced concrete buildings to be heavily damaged or collapse. After the root causes of damage to reinforced concrete structures were examined, the measures and applications that should be taken to ensure that reinforced concrete structures can maintain their services in the event of earthquakes that are likely to occur in the future was discussed.Scientific and Technological Research Council of Turkiye (TUBIdot;TAK) [123D026]This study was supported by the Scientific and Technological Research Council of Turkiye (TUB & Idot;TAK), and the project number is 123D026
Optimizing solid solution and ? phase formation: Predictive criteria for Mo-containing high-entropy alloys
This study establishes a novel set of criteria for predicting the formation of single-phase solid solutions and sigma precipitates in Mo-containing high-entropy alloys (HEAs). Under both equilibrium and non-equilibrium conditions, the formation conditions for face-centered cubic (FCC), body-centered cubic (BCC) solid solutions and sigma phases were comprehensively assessed. These criteria greatly reduce experimental effort by offering a streamlined approach for creating high-performance Mo-containing HEAs and coatings. The criteria were established utilizing thermodynamic factors including mixing entropy (Delta S-mix), mixing enthalpy (Delta H-mix), atomic radius differential (delta), valence electron concentration (VEC), paired sigma-forming elements (PSFE), and average electron holes (N-a). Single-phase solid solutions are formed with the following thermodynamic parameters: 6.81 = 46 %, and 2.40 = 42, 1.73 = 66 %, 2.75 <= Na <= 3.02. These criteria advance the creation of high-performance materials by acting as useful recommendations for forecasting and designing Mo-containing HEAs.National Natural Science Foundation of China [51605230, 52371033]; Key Research and Development and Promotion Special Project (Scientific and Technological Research) in Henan Province, China [232102221022]; Nanyang City Basic and Frontier Technology Research Special Project, in Henan Province, China [23JCQY1001, 23JCQY2013]This work was financially supported by the National Natural Science Foundation of China (51605230, and 52371033), the Key Research and Development and Promotion Special Project (Scientific and Technological Research, No. 232102221022) in Henan Province, China, as well as the Nanyang City Basic and Frontier Technology Research Special Project (Nos. 23JCQY1001 and 23JCQY2013), in Henan Province, China