Atılım Academic Archive (Atılım University)
Not a member yet
9347 research outputs found
Sort by
Development of Financial Instruments and Financial Centers and Their Tax Situations
Get PDFFinansal piyasalar; fon arz ve talep edenlerin ve aracıların, finansal kurumları ve ürünleri kullanarak karşı karşıya geldiği, farklı türlerdeki finansal varlıkların alınıp satıldığı hukuki ve idari kurallara tabi bütünleşik ortamdır. Finansal araçlar, fonların devri esnasında, bunlar üzerinde ortaklık hakkı doğuran veya işleme dair alacağı temsil eden yazılı belgelerdir. Finans merkezi; aracılık, bankacılık, finansal kiralama, faktoring, finansman, finansal teknoloji, fon yönetimi, portföy yönetimi, varlık yönetimi, sigorta ve reasürans, hukuki ve mali danışmanlık gibi faaliyetlerin yapıldığı; ayırt edici temel etkenler, rekabet için göreceli etkenler, fark yaratan etkenler gibi çeşitli ölçütleri sağlayarak meydana gelen yerlerdir. Finans merkezleri uluslararası, bölgesel, ulusal, offshore ve ürün odaklı gibi çeşitli kategorilerde faaliyet gösterebilir. İstanbul Finans Merkezi, İstanbul ilinin Anadolu yakasında 17/04/2023 tarihinde beri faaliyette bulunan, Türkiye'nin tek finans merkezidir. Vergi, kamu hizmetlerine harcanmak üzere genel veya yerel yönetimlerin yasalara göre herkesten doğrudan veya dolaylı yoldan topladığı tutarlardır. Vergilendirme, vergiyi doğuran olayın gerçekleşmesinden sonra tarh, tebliğ, tahakkuk ve tahsil işlemlerinin de uygulanması ve sonuç olarak vergi borcunun ödenebilir hale gelmesidir.Financial markets are integrated environments subject to legal and administrative rules where suppliers and demanders of funds, as well as intermediaries, interact using financial institutions and products, and where various types of financial assets are bought and sold. Financial instruments are written documents that either represent the receivable for the transaction or entail shareholding rights over the funds during the transfer of funds. A financial center is where activities such as brokerage, banking, leasing, factoring, financing, financial technology, fund management, portfolio management, asset management, insurance and reinsurance, legal and financial consultancy are carried out and that exists by meeting various criteria such as distinguishing key factors, relative factors for competition, and differentiating factors. Financial centers can operate in various categories such as international, regional, national, offshore, and product-oriented. Istanbul Financial Center is the only financial center of Turkey that has been operating in the Anatolian side of Istanbul since 17/04/2023. Taxes are amounts collected directly or indirectly by general or local governments from everyone per the law to be spent on public services. Taxation is the implementation of assessment, notification, accrual, and collection procedures following the occurrence of a tax-generating event and culminating in the tax debt becoming payable
Nanoremediation of Toxic Dyes Using a Bacterial Consortium Immobilized on Cellulose Acetate Nanofiber Mats
No full textKorkmaz, Filiz/0000-0003-3512-3521; KOCBERBER KILIC, NUR/0000-0003-2668-3789Stenotrophomonas maltophilia and Ochrobactrum sp. demonstrated the highest rates of dye bioremediation. The trials were performed at pH 8, which resulted in the highest bioremediation rate of 64.6% in media containing 21.2 mg L-1 dye. As the dye concentration increased, the pollutant removal decreased, with the maximum bioremoval rate of 70.3%. The removal capacity was increased with an increase in biomass concentration; the highest yield of 91.3% was obtained in media containing 14.2 mg L-1 dye and 12% (v/v) biomass. In nanoremediation studies, the bacterial consortium was immobilized on cellulose acetate nanofiber mats (CA-NFM). Scanning electron microscopic micrographs showed that bead-free nanofiber mats were effective in immobilizing bacterial cells. Moreover, nanofiber structures were capable of supporting exopolysaccharides formation, as confirmed by Fourier transform & imath;nfrared spectroscopy. The bacterial consortium immobilized on CA-NFM showed a maximum bioremoval rate of 56.5%. Reusability tests demonstrated that the consortium immobilized CA-NFM could be used at least five times. Furthermore, after leaving the mat for 1 month at 4 degrees C, it was still usable, and the removal efficiency was found to be 45.4%. Based on our findings, bacteria immobilized on CA-NFM have the potential to be used as highly effective and versatile nanobiotechnological biological sorbents in the treatment of wastewater containing dyes.We are grateful for the financial support provided by the Ankara University Research Fund Project.; Ankara University Research Fund ProjectWe are grateful for the financial support provided by the Ankara University Research Fund Project
Effects of Topological Structure of Project Network on Computational Cost
No full textUnderstanding how network complexity affects optimization algorithms is crucial for improving computational efficiency. This study investigates how variations in network complexity impact the performance of optimization algorithms. By examining networks with different serial/parallel indicator (I2) values, the research uncovers several key insights into how topology influences computational requirements. The experiments show that higher I2 values, which are closer to serial configurations, heighten the problem's complexity. This study reveals that networks with lower I2 values, which exhibit steeper time-cost curves with fewer solutions over their efficient frontiers, require significantly more CPU time, indicating that project complexity does not necessarily scale with the extend of the Pareto fronts. This contradicts the expectation that more Pareto front solutions would inherently demand greater computational resources. Lastly, the study highlights that while the number of time-cost realizations is often used to gauge project complexity, it may not be conclusive on its own and that one complexity measure can outperform another. Although it can be an effective indicator, it does not fully capture the computational challenges posed by different network topologies. This study further acknowledges the difficulty in establishing a clear link between project performance and complexity due to the multifaceted nature of the problem. The findings suggest that exploring similar problems in other contexts could provide valuable insights into understanding and managing computational complexity.Emerging Sources Citation Inde
Molecular Mimicry Study Between Peptides of SARS-CoV-2 and Neutrophil Extracellular Traps-Related Proteins
No full textBackground Neutrophil extracellular traps (NETs) are observed in both COVID-19 pathology and autoimmune disorders, and molecular mimicry is a mechanism that can lead to an autoimmune response. Methods Similar sequences between SARS-CoV-2 proteins and 5 proteins (plasminogen receptor KT: PLRKT, myeloperoxidase: MPO, proteinase 3: PR-3, neutrophil elastase: NE, matrix metalloproteinase 9: MMP-9) that are present in NETs were searched. Human and SARS-CoV-2 sequence pairs were identified. Those among the identified sequence pairs, which are predicted as strong-binding peptides or epitopes of the same selected MHC class I and class II alleles, were predicted. Results In the case of MHC class I alleles, similar PLRKT and SARS-CoV-2 peptide sequences with high predicted-affinities to HLA-A*24:02, HLA-B*08:01, and HLA-B*15:01; similar MPO and SARS-CoV-2 peptide sequences with strong predicted-affinities to HLA-A*01:01, HLA-A*26:01, and HLA-B*15:01; and similar MMP-9 and SARS-CoV-2 peptide sequences with elevated predicted-affinities to HLA-B*39:01 were predicted. In the case of MHC class II alleles, similar PLRKT and SARS-CoV-2 peptide sequences with high predicted-affinities to HLA-DPA1*02:01/DPB1*01:01 were predicted. Conclusion This work is a proof-of-concept study, which revealed the potential involvement of molecular mimicry in NET pathology within susceptible individuals, in the case of being infected with SARS-CoV-2, leading to autoimmunity. © 2024 Elsevier B.V. All rights reserved
Paper-Based Aptasensor Assay for Detection of Food Adulterant Sildenafil
No full textKavruk, Murat/0000-0001-5331-7253Sildenafil is used to treat erectile dysfunction and pulmonary arterial hypertension but is often illicitly added to energy drinks and chocolates. This study introduces a lateral flow strip test using aptamers specific to sildenafil for detecting its illegal presence in food. The process involved using graphene oxide SELEX to identify high-affinity aptamers, which were then converted into molecular gate structures on mesoporous silica nanoparticles, creating a unique signaling system. This system was integrated into lateral flow chromatography strips and tested on buffers and chocolate samples containing sildenafil. The method simplifies the lateral flow assay (LFA) for small molecules and provides a tool for signal amplification. The detection limit for these strips was found to be 68.2 nM (31.8 mu g/kg) in spiked food samples.Atilim University [ATUE-LAP-2122-14]This research was funded by Atilim University, grant number ATUE-LAP-2122-14.Science Citation Index Expande
Revealing Photoluminescence and Nonlinear Optical Absorption Characteristics of Pbmo<sub>0.75</Sub>w<sub>0.25< Single Crystal for Optical Limiting Applications
Get PDFgasanly, nizami/0000-0002-3199-6686; KARATAY, Ahmet/0000-0001-9373-801XNonlinear absorption properties of PbMo0.75W0.25O4 single crystal fabricated by the Czochralski method were studied. The band gap energy of the crystal was determined as 3.12 eV. Urbach energy which represents the defect states inside the band gap was found to be 0.106 eV. PbMo0.75W0.25O4 single crystal has a broad photoluminescence emission band between 376 and 700 nm, with the highest emission intensity occurring at 486 nm and the lowest intensity peak at 547 nm, depending on the defect states. Femtosecond transient absorption measurements reveal that the lifetime of localized defect states is found to be higher than the 4 ns pulse duration. Open aperture (OA) Z-scan results demonstrate that the PbMo0.75W0.25O4 single crystal exhibits nonlinear absorption (NA) that includes two-photon absorption (TPA) as the dominant mechanism at the 532 nm excitations corresponding to 2.32 eV energy. NA coefficient (beta(eff)) increased from 7.24 x 10(-10) m W-1 to 8.81 x 10(-10) m W-1 with increasing pump intensity. At higher intensities beta(eff) tends to decrease with intensity increase. This decrease is an indication that saturable absorption (SA) occurred along with the TPA, called saturation of TPA. The lifetime of the defect states was measured by femtosecond transient absorption spectroscopy. Saturable absorption behavior was observed due to the long lifetime of the localized defect states. Closed aperture (CA) Z-scan trace shows the sign of a nonlinear refractive index. The optical limiting threshold of PbMo0.75W0.25O4 single crystal at the lowest intensity was determined as 3.45 mJ/cm(2). Results show that the PbMo0.75W0.25O4 single crystal can be a suitable semiconductor material for optical limiting applications in the visible region
Exploring the Landscape of E-Government Maturity Models: Insights From Systematic Mapping Study and Comparative Analysis
No full texte-Government Maturity Models are essential tools for governments to assess and improve their e-government capabilities, performance, and impact. This article offers a pioneering systematic mapping study and comparative analysis of e-Government Maturity Models proposed between 2010 and 2022, marking a significant stride in the realm of e-government research. The review focuses on these recent models and compares their approaches, frameworks, and dimensions. Previous comparison research studies conducted before 2010 are also reviewed to provide an inclusive context for understanding the evolution and advancement of e-government maturity models. The study is the first to systematically map and compare e-Government Maturity Models proposed in recent years, also comparing with the previous decade.Employing a mixed-methods approach, this article meticulously dissects and contrasts various models, shedding light on the evolution, strengths, and weaknesses of e-government maturity frameworks over more than a decade. The research contributes to the literature by revealing underlying discrepancies in current models and proposing a synthesized perspective that integrates technological advancements and administrative strategies, providing insights into opportunities for future research and practice. The findings of the study can be used to develop a new generation of e-government maturity models that are more comprehensive and relevant to the current needs of governments. © 2024 Copyright held by the owner/author(s). Publication rights licensed to ACM
Üniversite Öğrencilerinin Ağrı İnançları, Ağrıyla Başa Çıkma ve Reçetesiz İlaç Kullanma Durumlarının Belirlenmesi
No full textAmaç: Bu çalışma, üniversite öğrencilerinin ağrı inançları, ağrıyla başa çıkma ve reçetesiz ilaç kullanma durumlarını belirlemek amacıyla gerçekleştirilmiştir. Yöntem: Tanımlayıcı tipteki bu araştırma, 2021-2022 eğitim öğretim döneminde, Atılım Üniversitesinde öğrenim gören 320 birinci sınıf öğrencisi ile yürütülmüştür. Verilerin toplanmasında, Tanımlayıcı Özellikler, Ağrı ve Reçetesiz İlaç Kullanımına İlişkin Veri Toplama Formu, Ağrı İnançları ve Ağrı İle Başa Çıkma Ölçeği kullanılmıştır. Bulgular: Üniversite öğrencilerinin çoğunlukla ağrının organik nedenlerle ortaya çıktığına inandıkları, %87.2’sinin son bir yıl içinde reçetesiz ilaç kullandıkları, en yüksek oranda baş ağrısı (%74.7) nedeniyle ilaç kullandıkları ve en sık kullandıkları ilacın ise analjezik ilaçlar (%65) olduğu belirlenmiştir. Sonuç: Üniversite öğrencilerini, sıklıkla kullanılan reçetesiz ilaçlara bağlı gelişebilecek yan etkilerden korumak amacıyla eğitim planlanması ve öğrencilerin akılcı ilaç kullanımı ve ağrı yönetimi konusunda bilinçlendirilmesi gerekmektedir. Üniversitede öğrenim gören birinci sınıf öğrencilere ek olarak diğer sınıfları da kapsayacak şekilde daha büyük örneklem gruplarında araştırmaların yürütülmesi önerilmektedir
Studying the Impact of the “undergraduate Research Projects” Course in Mechatronics Engineering on the Professional Career Development of Engineers
No full textUndergraduate research (UR) in engineering education is an important active learning strategy, and it is widely used through various implementation styles. Several studies have been conducted to assess the contribution of UR experience in the career path of alumni from an academic point of view and based on graduate studies. This paper is focused on the assessment of UR experience gained through a two-semester long “Undergraduate Research Projects” course sequence, on the professional career of mechatronics engineering alumni. The results of a survey-based investigation show that such UR experience is considered beneficial by the alumni in three main aspects: employment, entrepreneurship and the effect of the obtained knowledge and skills on the professional career. The feedback from the alumni has revealed that this experience contributes significantly to the development of their research abilities. In addition, many graduates emphasized that the UR experience is beneficial for employment as well as for their academic and professional development. The suggestions from the alumni concerning collaboration with the industry, course methodology, and selection of project topics form a basis for systematic UR model development by faculties in the future. © 2024, Rajarambapu Institute Of Technology. All rights reserved
Secondary Intervention in Administrative Judicial Procedure as Observed at the Law Suits of Nullity in Turkey's Judicial System
Get PDFHukukumuzda dava iki taraf sistemi üzerine kurulmuştur. Yapılan yargılama sonucunda verilecek olan hüküm, kural olarak davacı ve davalı tarafla ilgilidir. Fakat çoğu kez, dava konusu olan uyuşmazlıklar, davanın tarafları dışındaki üçüncü kişilerin hukuki durumlarını da olumlu veya olumsuz biçimde etkileyebilir. Bundan dolayı, yargılama usullerine ilişkin kanunlarda, üçüncü kişilerin davaya katılmasına imkân veren hukuki kurumların düzenlenmesi yoluna gidilmiştir. Nitekim, idari yargılama hukukuna ilişkin usûl kurallarını düzenleyen kanun olan, 2577 sayılı İdari Yargılama Usulü Kanunu'nda da ''üçüncü şahısların davaya katılması'' başlığı altında, davanın tarafları dışında yer alanların, kanunda öngörülen şartları sağlaması koşuluyla, davaya müdahale etmelerine imkân verilmiştir. İdari Yargılama Usulü Kanunu, üçüncü kişilerin davaya katılmasına imkân veren kurum olan, fer'i müdahaleyi, münhasıran düzenleme konusu yapmamış ve diğer birçok usûl hukuku kurumu ile birlikte, 6100 sayılı Hukuk Muhakemeleri Kanunu'na yollamada bulunmak suretiyle düzenleme yöntemini tercih etmiştir. Amaçları, ilkeleri ve özellikleri birbirinden farklı olan iki yargılama usulüne ilişkin, farklı iki kanun arasında norm transferinin yapılması teorik açıdan olduğu gibi, uygulamada da birtakım sorunlar yaratmaktadır. Zira, Hukuk Muhakemeleri Kanunu'nda düzenlenen usul kuralları, özel hukuk mantığı içerisinde ve tarafların eşit oldukları var sayılarak özel hukuk uyuşmazlıklarına göre düzenlenmişlerdir. Bütün bu hususların bir yollama ile idari yargılama usulüne dahil edilmesi doğru olmayacaktır. İşte bu bağlamda, çalışmamızın konusu, Hukuk Muhakemeleri Kanunu'nda yer alan fer'i müdahaleye ilişkin hükümlerin, idari yargılama hukukunda, özellikle iptal davaları bakımından, farklılaştırılarak uygulanması sorunudur. Bu bağlamda çalışmada, fer'i müdahaleye ilişkin genel bilgilere yer verilerek, hukukumuzda davaya katılmaya imkân veren benzer hukuki kurumlar ile karşılaştırılması yapılmıştır. Ayrıca fer'i müdahalenin idari yargılama hukukunda uygulanması ve sonuçlarına yönelik olarak, ilgili kurumun, neden medeni yargılama hukukundan, farklılaştırılarak uygulanması gerektiği somutlaştırılacaktır.In Turkish judicial system court trial of a law suit is based upon exclusively two parties only. Hence any judgement given at the completion of a trial pertains, as a rule, the suitor and the defendant. In most law suits, however, it has been witnessed that the dispute examined within the main case at hand also exerts a positive –or, conversely negative- impact upon the legal stand of the members of a third party other than the two orijinal parties. It is fort his reason that certain amendments have been inserted into the body of the judicial procedural laws by dint of which the third party is entitled to participate in proceedings. As a matter of fact, the 'Law No 2577 on Administrative Judicial Procedure 'declares, under the headline of 'Rules of the participation of the third-party-members in proceedings'; and thus the said law enables the third party members to interfere the case, provided that the legal demands of the law mentioned above are met by them. The 'Law No 2577 on Administrative Judicial Procedure' has so far stayed away from producing a legislation concerning 'secondary intervention' in particular. Instead of taking a step to this end, it preferred to approach the matter by referring to the 'Law No 6100 on Civil Procedure Act' and at some times by referring to various Judicial Law. Since those two laws are entirely different from one another by their respective purposes, principles and spirits; such norm transfer as this one has caused the emergence of problems in both theoretical and practical sense of the word. The rules one finds in 'Code of Civil Procedures'are regulated in accordance with 'private law' logic, based upon the equality of two parties and composed in concern with 'private law' disputes. Therefore the consideration of those issues which are within the scope of 'Administrative Judicial Procedure' merely via such references is not a correct choice of adoption. In view of the applications of secondary intervention in the field of Administrative Law suits and their respective outcomes; this study will proceed to exhibit concretely the reason why there exist necessity of appyling secondary intervention as a unique form of practice which is entirely distinct from Code of Civil Procedures