1,722,961 research outputs found
H 7338 sayılı kanunla gelir vergisi ve kurumlar vergisi kanunlarında yapılan değişiklikler
No full textSon torba Kanunun niteliğindeki 7338 sayılı Kanunla; Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu, Vergi Usul Kanunu, Damga Vergisi Kanunu, Katma Değer Vergisi Kanunu, Özel Tüketim Vergisi Kanunu, ile Bankacılık Kanunu’nda değişiklikler yapılmış ve Konaklama Vergisinin yürürlük tarihi 1/1/2023 olarak yeniden belirlenmiştir. 7338 sayılı Kanunla yapılan söz konusu değişiklikler, mükelleflerin vergiye gönüllü uyum düzeylerini yükseltmeyi, vergi güvenliğini artırmayı, sosyal adaleti ve rekabet ortamını güçlendirmeyi, yatırımları teşvik edip ihtilafları sonlandırmayı ve vergi uygulamalarında öngörülebilirliği sağlamayı amaçlamaktadır
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Multi-Omic Analyses Reveal Habitat Adaptation of Marine Cyanobacterium Synechocystis sp. PCC 7338
No full textCyanobacteria are considered as promising microbial cell factories producing a wide array of bio-products. Among them, Synechocystis sp. PCC 7338 has the advantage of growing in seawater, rather than requiring arable land or freshwater. Nonetheless, how this marine cyanobacterium grows under the high salt stress condition remains unknown. Here, we determined its complete genome sequence with the embedded regulatory elements and analyzed the transcriptional changes in response to a high-salt environment. Complete genome sequencing revealed a 3.70 mega base pair genome and three plasmids with a total of 3,589 genes annotated. Differential RNA-seq and Term-seq data aligned to the complete genome provided genome-wide information on genetic regulatory elements, including promoters, ribosome-binding sites, 5 '- and 3 '-untranslated regions, and terminators. Comparison with freshwater Synechocystis species revealed Synechocystis sp. PCC 7338 genome encodes additional genes, whose functions are related to ion channels to facilitate the adaptation to high salt and high osmotic pressure. Furthermore, a ferric uptake regulator binding motif was found in regulatory regions of various genes including SigF and the genes involved in energy metabolism, suggesting the iron-regulatory network is connected to not only the iron acquisition, but also response to high salt stress and photosynthesis. In addition, the transcriptomics analysis demonstrated a cyclic electron transport through photosystem I was actively used by the strain to satisfy the demand for ATP under high-salt environment. Our comprehensive analyses provide pivotal information to elucidate the genomic functions and regulations in Synechocystis sp. PCC 7338.
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
7326 ve 7338 sayılı kanunlar kapsamında yeniden değerleme uygulamaları ve TFRS finansal tablolarına etkileri
No full text9 Haziran 2021 tarih ve 31506 sayılı Resmî Gazete’de yayımlanan 7326 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun’un (7326 sayılı Kanun) 11. maddesiyle 213 sayılı Vergi Usul Kanunu’nun (VUK) geçici 31. maddesinde yapılan değişikliğe ve 26 Ekim 2021 tarih ve 31640 sayılı Resmî Gazete’de yayımlanan 7338 sayılı VUK ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun’un (7338 sayılı Kanun) 31. maddesi ile VUK mükerrer 298. maddesinde yapılan değişiklik ve aynı kanunun 52. maddesi ile VUK’a eklenen geçici 32. madde ile mükelleflere aktiflerinde mevcut olan taşınmazlara ve amortismana tabi iktisadi kıymetlere çeşitli kıstaslara göre yeniden değerleme yapma imkânı sağlanmıştır. Bu çalışmada ilgili düzenlemelerin Türkiye Finansal Raporlama Standartları (TFRS)’na göre finansal tablo hazırlayan işletmelerin finansal tablolarına etkileri incelenmiştir
AMORTIZATION APPLICATIONS ON TANGIBLE ASSETS WITHIN THE CONTEXT OF THE LAW NO.7338: A COMPARATIVE EXAMINATION IN THE FRAMEWORK OF THE TAX PROCEDURE LAW AND LMSE FRS
No full text26.10.2021 tarihinde Resmî Gazete’de yayımlanarak yürürlüğe giren 7338 sayılı Kanun ile, Vergi Usul Kanunu’nun amortisman ve değerleme hükümlerinde önemli değişiklikler meydana gelmiştir. Bu bağlamda amortisman uygulaması, maddi duran varlıklarla sınırlı olarak, 7338 sayılı Kanun ile değişik Vergi Usul Kanunu hükümleri ile BOBİ FRS düzenlemeleri bağlamında karşılaştırmalı incelenerek, benzerlik ve farklılıkların ortaya konulması ve amortisman hesaplamalarına ilişkin örnek olaylara yer verilmesi çalışmanın amacını teşkil etmektedir. Bu çerçevede çalışmada amortisman kavramı; VUK ve BOBİ FRS karşılaştırmalı olarak, maddi duran varlıklarda amortisman konusu, ilk edinim, amortismana tabi tutar, amortisman süresi ve oranı, amortisman yöntemleri ve son olarak amortisman uygulamaları ile ilgili özellik arz eden durumlar inceleme konusu yapılmaya çalışılmıştır. Böylelikle her iki düzenleme arasında amortisman uygulaması hususunda, 7338 sayılı Kanun sonrası bazı benzerlikler meydana gelse de her iki düzenlemenin amortismana atfettiği amaç nedeniyle, hâlâ belirgin ve büyük farklılıkların bulunduğunu da söylemek mümkündür.With the Law No. 7338, which was published in the Official Gazette on 26.10.2021, significant changes occurred in the amortization and valuation provisions of the Tax Procedure Law. In this context, the aim of this study is to reveal the similarities and differences by comparatively examining the amortization application, limited to tangible assets, in the context of the Law No. 7338 and the provisions of the different Tax Procedure Law and LMSE FRS regulations and to present the sample case studies of amortization calculations. In this context, in the study the concept of amortization, the subject of amortization in tangible fixed assets, the first acquisition, the amount subject to amortization, the period and rate of amortization, the amortization methods and finally the amortization practices in tangible fixed assets have been studied comparatively. Thus, although there are some similarities between the two regulations regarding the amortization application, after the Law No. 7338, it is also possible to say that there are still significant and major differences due to the purpose attributed by both regulations to amortization
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Enhanced Production of Photosynthetic Pigments and Various Metabolites and Lipids in the Cyanobacteria Synechocystis sp. PCC 7338 Culture in the Presence of Exogenous Glucose
No full textSynechocystis strains are cyanobacteria that can produce useful biomaterials for biofuel and pharmaceutical resources. In this study, the effects of exogenous glucose (5-mM) on cell growth, photosynthetic pigments, metabolites, and lipids in Synechocystis sp. PCC 7338 (referred to as Synechocystis 7338) were investigated. Exogenous glucose increased cell growth on days 9 and 18. The highest production (mg/L) of chlorophyll a (34.66), phycocyanin (84.94), allophycocyanin (34.28), and phycoerythrin (6.90) was observed on day 18 in Synechocystis 7338 culture under 5-mM glucose. Alterations in metabolic and lipidomic profiles under 5-mM glucose were investigated using gas chromatography-mass spectrometry (MS) and nanoelectrospray ionization-MS. The highest production (relative intensity/L) of aspartic acid, glutamic acid, glycerol-3-phosphate, linolenic acid, monogalactosyldiacylglycerol (MGDG) 16:0/18:1, MGDG 16:0/20:2, MGDG 18:1/18:2, neophytadiene, oleic acid, phosphatidylglycerol (PG) 16:0/16:0, and PG 16:0/17:2 was achieved on day 9. The highest production of pyroglutamic acid and sucrose was observed on day 18. We suggest that the addition of exogenous glucose to Synechocystis 7338 culture could be an efficient strategy for improving growth of cells and production of photosynthetic pigments, metabolites, and intact lipid species for industrial applications
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