Vakıf Kütüphaneleri

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“Key Product” a Fuzzy Logic-based New Approach for Determining Consumer Preferences

Nowadays, intense competition necessitates the continuous monitoring of target audiences in order to harmonize goods and services with consumer expectations. Many studies have been conducted on the selection criteria for goods and services, levels of perception and expectation of consumers. In this study, a fuzzy logic-based new quantitative analysis method was used to help assess the extent to which current smart phones satisfy consumer expectations, and determine the most suitable combination of product features according to general consumer preferences. The study population consisted of university students. In this context, the study sample was specifically composed of the students from the Yuzuncu Yil University in Van, Turkey. The study questionnaire administered to 386 students was based on the applications of smart phone. Using “Key Product” method analysis performed based on the results of this study, it will be easier and more functional to identify consumers whose preferences are not satisfied in the market, and offer new and suitable combinations for them. In addition, and depending on the number of products to be produced and the consumer demands to be met, this method will also make it easier to determine the number of products with which production processes should be initiated, and the duration of time for which the production stages should be continued. Proposed fuzzy logic-based new quantitative analysis method determines the most suitable combination of product features according to general consumer preferences

METAPHORICAL PERCEPTIONS OF SECONDARY SCHOOL STUDENTS ABOUT RECYCLING

The aim of this study was to investigate the metaphorical perceptions of secondary school students about recycling. The sample group of the study consisted of 120 7th- and 8th-grade students studying in a public school in the fall semester of the 2022–2023 academic year. Of this sample group, 54 (45%) were male and 66 (55%) were female. With the questionnaire prepared on the form, “Recycling is like...........” and “Because...........” two-stage open-ended questions were asked to the students. In the first stage, they were asked to create a metaphor with a word about what they liken recycling to, and in the second stage, they were asked to explain their reasons in detail: “Because.........”. Phenomenology was used as the research design. Content analysis in the qualitative analysis section was used to analyze the data. In addition, the demographic information of the students; gender, mother’s and father’s graduation status, how many hours they read books daily, how many hours they watch television daily, and their daily phone and tablet usage times were descriptively stated. At the end of the study, it was concluded that the students were very interested and enthusiastic about recycling. It was understood that recycling awareness and sensitivity can be created in students by evaluating these tendencies. In order to evaluate students’ interest in recycling, it is recommended to focus on more specific studies on recycling, carry out club and course activities, give students tasks that will create recycling awareness, and organize competitions.  Keywords: Metaphor Analysis, Recycling, Secondary School Student

The evaluation of Artvin regional directorate of forestry in terms of criteria & indicators in sustainable forest management

Depending on increasing population and developing industry, the demand for natural sources has gained variations increasingly. Structural degeneration of forests, fragmentation of forests, formation of isolated areas, and decrease in biological diversity have guided the countries towards agreeing in a common point. After biological diversity agreement, the concept of sustainable forest management (SFM), which is defined in international process, appeared. SFM is monitoring the conditions of forest sources numerically by introducing new standards to the world forestry with six or seven criteria and over thirty contingent indicators. Our country, due to its geographical location, has been involved in Pan Europe and Near East processes and it has been following its forests with 6 criteria and 28 indicators which appeared in this processes. In the new process, Turkey aims to take place in the world scale by increasing the quality standards as a result of increasing certified forests and developing economy in all fields with 150 years of knowledge about forestry. In this paper, SFM criteria and indicators set in Turkey (C&I) is discussed and international processes and the concept of SFM have been summarized. Correspondingly, the status of Artvin Regional Forest Directorate was evaluated according to the current set of C&I on the bases of last five years. Sustainability of Artvin Regional Directorate of Forestry has been introduced with scoring system by accepting the whole country values as a threshold

CHANGE CYNICISM SCALE: DEVELOPMENT, VALIDITY AND RELIABILITY

The purpose of this study is to develop a valid and reliable measure of change cynicism. In the development of the scale, literature regarding cynicism was examined and item pool was composed. For the content validation of the scale, draft of change cynicism scale was given to five experts. Having received feedback from the experts, the scale was ready for the plot practice with a sample group of 206 teachers and administrators in total. Following that, exploratory factor analysis was practised for construct validity and reliability analysis was conducted. Lastly, confirmatory factor analysis was conducted to assess the three-factor structure of the change cynicism with a different sample consisting of 434 teachers and 119 administrators. Change Cynicism Scale consisting of 17 items, each rated on five-point likert type scale was developed. Cronbach alpha reliability coefficient of the total scale was calculated as .94; and .90, .93, .84 for the sub-dimensions respectively. Total variance explained by change cynicism was 69%. All factor loadings were upper than 44. This showed that the scale was valid and reliable. The three-factor structure of scale was confirmed with confirmatory factor analysis. The model fit indices yielded a good fit to the three-factor structured model.   Article visualizations

PALAEOMAGNETIC AND STRUCTURAL ANALYSIS OF THE METAMORPHIC SOLE ROCKS OF THE MERSIN OPHIOLITE, SOUTHERN TURKEY

The Mersin ophiolite (Tauride Belt, southern Turkey) is a well-exposed Neo-Tethyan suprasubduction zone ophiolite that formed in the Late Cretaceous. It is underlain by metamorphic sole rocks (predominantly amphibolites) inferred to have formed at the top of the down-going plate during subduction. A recent model for exhumation of such rocks from peak metamorphic depths involves slab flattening caused by removal of material from the mantle wedge during fore-arc spreading, implying significant rotation of the sole after formation. Previous palaeomagnetic analysis of non-metamorphosed dykes cutting the Mersin sole rocks indicates a ~45° clockwise rotation of the sole and dykes around a NE-trending, shallowly plunging, ridge-parallel axis. This study aims to quantify any potential rotation of the Mersin sole rocks prior to dyke intrusion to test models of sole exhumation. The amphibolites carry a stable magnetization that is statistically different from that of the dykes, providing evidence for an earlier phase of rotation. However, tectonic interpretation of these data in the absence of paleohorizontal markers cannot be achieved by using standard palaeomagnetic tilt corrections. Therefore, a Monte Carlo approach was used to model potential net tectonic rotation axes after back-stripping the later rotation of sole-hosted dykes from the palaeomagnetic and structural data and by incorporating statistical uncertainties into the analysis. Results suggest that the sole acquired its remanence while the metamorphic foliation dipped moderately (~30-40°) to the ENE and then underwent an early phase of anticlockwise rotation around an inclined, NW plunging axis. This is consistent with a two-stage model involving an earlier phase of exhumation by slab flattening and rotation followed by a later spreading-related rotation around a ridge-parallel axis after accretion of the sole to the base of the lithosphere (and future ophiolite). These rotations around different axes are consistent with a tectonic setting similar to the modern Andaman Sea subduction zone system, where spreading in the suprasubduction zone environment occurs obliquely to the direction of subduction of the down-going plate.Ministry of Education/Republic of Turke

FRANSA MİLLÎ KÜTÜPHANESİNDEKİ CÖNKLERDE ÂŞIK ÖMER ADINA KAYITLI ŞİİRLER

17. yüzyıl, Türk Halk Edebiyatı’nın gelişme seyri açısından bir dönüm noktası olarak kabul edilmektedir. Bu yüzyıl özellikle adeta saz şairlerinin yıldızlarının parladığı bir dönem olmuştur. Genelde çeşitli askerî sınıflar arasından yetiştiklerini bildiğimiz saz şairleri, orduyla birlikte İstanbul’a uzak serhat boylarında çeşitli mekânlarda ve meclislerde bulunmuşlar, halka hitap eden şiirler söylemişlerdir. Söz konusu yüzyılda âşık tarzı halk şiir denilince akla gelen üç büyük şair Karacaoğlan, Gevherî ve Âşık Ömer’dir. Her üç şair de halk arasında rağbet görmüş şiirleri beğeni toplamıştır. Özellikle bir divan tertip etmesi ve birçok nazım türünde şiir yazmasının yanı sıra şiirlerinin miktarı bakımından da mukayese edildiğinde Âşık Ömer’in diğer iki şaire göre ön plana çıktığını söyleyebiliriz. Türk saz şiirinin en büyük şairlerinden sayılan Âşık Ömer’in divanı 2010 yılında yayımlanmıştır. Söz konusu eserde şairin 1455 şiiri yer almaktadır. Ancak şairin 2000’den fazla şiirinin olduğu tahmin edilmektedir. Bu makalede Fransa Millî Kütüphanesinin Türkçe Yazmalar Bölümündeki mecmualar ve cönkler taranmış, cönklerde şairin yayımlanmış divanında bulunmayan on beş şiiri tespit edilerek Latin harflerine aktarılmıştır. Böylece Âşık Ömer’in divanına küçük de olsa bir katkı yapılmıştır

Comprasion of Tax Audit Practices in Turkey and the United States of America

DergiPark: 452076trakyasobedDevletlerin en önemli gelir kaynaklarından birisi vergilerdir. Vergi,devletin kamu gereksinimlerini karşılamak amacıyla egemenlik gücünü kullanarak,gerçek ve tüzel kişilerden karşılıksız ve kanunlara dayalı olarak aldığıekonomik değerler şeklinde tanımlanabilir. Vergilerin karşılıksız olmasısebebiyle bazı mükellefler gelirlerinin bir kısmını ya da tamamını beyan etmemeeğiliminde olabilirler. Çağdaş vergi sistemlerinin temelini oluşturan beyanesasında, mükellefler vergiye tabi gelirlerini kendileri beyan etmektedirler.Bu noktada vergi tahsilatının tam ve zamanında yapılabilmesi için mükellefbeyanlarının denetlenmesi gereği ortaya çıkmaktadır. Vergi denetimimükelleflerin vergi ödevlerini tam olarak yerine getirip getirmediklerinitespit etmek amacıyla devlet tarafından düzenli olarak yapılan faaliyetleriiçermektedir. Bu bağlamda, Türkiye ve ABD’de deki vergi denetimi uygulamalarıhakkındaki genel bilgilere değinilerek, ele alınan ülkelerin bu konudakiuygulamaları incelenmiştir. Çalışmanın amacı, teoride vergi denetimimüessesesini irdeleyerek, Türkiye ve ABD’de deki vergi denetimi uygulamalarınınfarklı ve benzer yönlerini ortaya koymaktır.Taxes are one of the most important revenue sources ofthe states. Tax can be defined as the unrequited and legal economic valueswhich the state collects from the natural and legal persons, on the basis ofthe sovereign right of the state, with an aim to meet the public needs. Due toits unrequited feature of the taxes, some taxpayers may tend not to declarepart or all of their income. According to the principle of statement, whichforms the basis of modern tax systems, the taxpayers declare their taxableincomes themselves. At this point, it is necessary to supervise the taxpayers’declarations so that the tax collection can be done in full and timely manner.Tax audit involves the activities regularly carried out by the state in orderto identify whether the taxpayers fully perform their tax duties. In thisregard, by covering the general information about the tax audit application inTurkey and in the USA, the practices of the given countries about theaforementioned topic has been interrogated. The aim of this study is to examinethe concept of tax audit theoretically and to reveal the different and similaraspects of the tax audit practices in Turkey and in the US

Mehmed Ubeydullah [Hatipoğlu] Efendi’nin Liverpool Hatıratı yahut Bir Papazın İslam Aydınlarına Sorduğu Sorulara Cevabı (1896)

İlginç kişiliği ve maceralı hayatıyla dikkat çeken Mehmed Ubeydullah [Hatipoğlu] Efendi (1858-1937), son dönem Osmanlı ve ilk dönem Cumhuriyet aydınlarındandır. Aynı zamanda gazeteci, ulemadan bir Jön Türk, II. Meşrutiyet ve Cumhuriyet dönemlerinde milletvekilliği yapmış bir siyasetçidir. Hayatının Amerika, Malta, İran, Avrupa hatıraları araştırmacılar tarafından incelenmiştir. Bu makalede, daha önce müstakil olarak bir araştırmaya konu olmamış Liverpool Hatıratı: Akıl yahut Ahir Zaman Peygamberi adlı eseri incelenecektir. Söz konusu hatıratta, bir papazın; Hz. Muhammed’in neden son peygamber olduğu, İslamiyet’in diğer dinleri neden neshettiği, İslamiyet’in niçin kıyamete kadar devam edeceği soruları cevaplandırılmıştır. Mehmed Ubeydullah, papazın sorularına cevap olmak üzere farklı dillerde yayımladığı üç yazısını Türkçe olarak hatıratına eklemiştir. Böylece eser, bir taraftan tarihin önemli kaynaklarından olan hatırat tarzında olması açısından önem taşırken, diğer taraftan makale tarzında olması yönüyle İslamiyet ve Müslümanlar hakkında Ubeydullah Efendi’nin düşüncelerini içermesi bakımından önemlidir. Eserde Hz. Muhammed’in neden diğer peygamberlere benzemediği, İslamiyet'in akıl yolu olduğu, insan aklı var oldukça da İslamiyet’in geçerli olacağı, İslamiyet’in akıl yolu olsa da bunu kabul etmeyen taklitçi Müslümanların olduğu vurgulanmıştır