Türk vergi sisteminde kurumlar vergisinin vergi hasılatına etkisi

Vergi zaman içinde kavram ve anlam olarak çeşitli değişiklikler geçirmiş; farklı tanımlar yapılmıştır; mali, iktisadi, sosyal, hukuki, politik, hatta ahlaki yönleri ile kurumsallaşmış sağlam bir düşünce sistemine kavuşmuş bir kavramdır. Vergi tarih boyunca çok çeşitli faktörlerin etkisi ile şekillenmiş, çeşitli aşamalardan geçmiş bir olgudur. Aslında vergi diğer sosyal olaylar gibi toplumun iktisadi yapısının, siyasi rejim ve hukuk sistemlerinin gelişmesine göre değişmiş ve yeni bir anlam kazanmıştır. Türkiye'de kurumların gerçek kişilerden ayrı olarak vergilendirilmesi, birçok Avrupa ülkesini takiben 1950 yılında mümkün olmuştur. O dönemde gerçekleştirilen vergi reformunun bir parçası bugün hala uygulanmakta olan 5422 sayılı Kurumlar Vergisi Kanunu kabul edilerek 01.01.1950 yılından itibaren yürürlüğe girmiştir. Günümüze kadar bu Kanunda önemli değişiklikler yapılmasına rağmen Kanunun temel çatısı aynı kalmıştır. 1950 yılından bugüne kadar 55 yıldır çeşitli ek ve değişikliklerle ve 80'i aşkın maddesiyle yürürlükte kalan 5422 sayılı Kurumlar Vergisi Kanunu, dünya ölçeğinde yaşanan politik ve ekonomik oluşum ve dönüşümlerin ve küreselleşme olgusunun ışığında ve ülkemizin AB ile bütünleşme ve tam üyelik müzakereleri aşamasında nihayet derli-toplu ve çağdaş bir yapıya kavuşturulmaya çalışılmaktadır. 01.06.2006 tarihinden itibaren 5520 sayılı Kurumlar Vergisi Kanunu kabul edilmiştir. Kurumlar Vergisi gelecek yıllarda bu yeni hali ile daha faydalı/hasılatı artırıcı etkileri olacağı söylenebilir. Kurumsallaşmaya teşvik sağlayacağı düşünülmektedir. Vergi oranının indirilmesi uluslar arası ve yerli piyasalarda rekabet gücümüzü arttıracağı beklenmektedir. Ek olarak vergisel düzenlemelerin yanında sosyal güvenlik kesintilerinin maliyet unsuru olarak işletmelere olan yükünün azaltılması gerekmektedir. Kurumlar Vergisi' nin sosyal, mali ve iktisadi boyutta önemli bir maliye politikası aracı olarak görülmektedir. Anahtar Kelimeler: Vergi, Vergi Hasılatı, Vergi Yükü, Kurumlar Vergisi, Eski ve Yeni Kurumlar Vergisinin Karşılaştırılması.\ud Tax varied as concept and meaning in time, different definitions were made about it; in term of its financial, economic, social, judicial, political even ethical aspect, it is a concept which was institutionalized and reached to a strong system of thought. Tax is a matter of fact which took shape with the affect of various factors and went through various phases throughout history. In fact tax, like the other social events varied and had a meaning according to the development of community's economic structure, political regime and judicial system. Following most of European countries in 1950, taxing the institutes apart from natural person in Turkey was possible. 03.06.1949 dated and 5422 numbered corporate tax law was acknowledged, which was a part of tax reform in that term and still valid today and it became valid dated from 01.01.1950. Although there had been made important changes on the law, its base structure remained same. 5422 numbered Corporate Tax Law which is valid with its additions, changes and almost 80 articles for 55 years from the date of 01.01.1950 up to the present, is being attempted to bring into well coordinated and modern form in the light of politic and economic development-cycle and globalization phenomenon in the world scale and in the phase of integration and full membership negotiation with European Union. Keywords: Tax, Tax Revenue, Tax Load, Corporation Tax, Compare of Old and New Corporation Tax

An examination of 3D virtual worlds, design issues, and motivational theory

Karakus Yilmaz, Turkan/0000-0002-5809-3962;WOS: 000420771300003The purpose of this study is to assess the motivational qualities of specific design elements in a three-dimensional (3D) virtual winter sports learning environment comprised of an Information House, Practice Area, and Exercise Area by considering two motivational models. the study employed causal comparative research methods. Participants included 150 fifth, sixth, and seventh grade middle school students. A motivation survey developed by the researchers served as the data collection tool; data were analyzed with descriptive and predictive methods. Data analysis revealed that the animations in the Practice Area of the 3D virtual environment drew the most attention when compared to the other design elements. Elements in the Exercise Area encouraged students to conduct more research, and elements in the Information House were efficient at increasing students' satisfaction. in addition, design elements such as animations, images, display boards, and videos helped students to learn individually and provided opportunities to practice within a 3D virtual environment

The role of industrial waste water on the pollution parameters in İzmit Bay

Bu çalışma, Bursa Uludağ Üniversitesi Sağlık Bilimleri Enstitüsünde Ece SOYUTEMİZ'in danışmanlığında Rabia ÇOBAN tarafından yazılan "İzmit körfez suyunun kirlilik parametreleri üzerinde fabrika atık sularının rolü" adlı yüksek lisans tezine dayanılarak hazırlanmıştır.Bu çalışma büyük sanayii kuruluşları kirlilik parametrelerinin İzmit Körfezine getirdiği atık yükleri incelemek amacıyla yapıldı. Endüstri kuruluşlarından körfeze günde yaklaşık 59349.7 m3 su ile birlikte 1607.59 kg/gün BOİ5, 6881.18 kg/gün AKM, 463.553 kg/gün yağ ve gres, 14.192 kg/gün toplam ağır metal, 17.50 mg/1 N girmekte olduğu saptandı. Körfez deniz suyu analiz sonuçlarına göre endüstri kuruluşlarında TN 12.647 mg/1, TP 7.646 mg/1 olup kirliliğin açıklara doğru azalmakta olduğu belirlendi. Nitekim açıktan alınan numunelerde TN 6.01 mg/l, TP ise 1.695 mg/l olarak saptandı. Kimya sanayiine ait A1 (gübre üretimi), A3 (boya üretimi), Gıda sanayiine ait B1 (sıvı yağ rafinasyonu), B2 (maya üretimi), B3 (süt ve süt ürünleri), B5 (sitrik asit üretimi), Metal sanayiine ait C3 (metal hazırlama-iletken plaka imalatı), C4 (boru endüstrisi), Selüloz-Kağıt-Karton sanayiine ait E2 (yüzey kaplamalı dolgulu kağıt), Tekstil sanayiine ait F1 (açık elyaf, iplik üretimi ve terbiyesi), F1 (dokunmuş kumaş terbiyesi), Deri-Deri Mamulleri sanayiine ait G (aglomera deri ve pres kaplama) atık suların kirlilik parametrelerinin "Su Kirliliği Kontrol Yönetmeliği" deşarj standartlarına uygun olmadığı belirlendi. Endüstriyel kaynaklı yüklerin gelecekte artmaması için birincil ve ikincil arıtımının azot ve fosfor açısından yeterli olmasının yanı sıra, yeni kurulacak tesislerde üçüncül arıtımın uygulanmasının gerekli olduğu sonucuna varılmıştır.This study has been carried out to investigate the effects of heavy industry on the pollution parameters in İzmit Bay. It has been found that 1607.59 kg/day BODs. 6881.18 kg/day Total Suspended Matter, 463.553 kg/day oil and grease, 14.192 kg/day total heavy metal and 17.50 mg/1 N are discharged in to the sea with approximately 59349.7 m3 waste water. According to the results of the bay water analysis in the vicinity of discharge point TN is 12.647 mg/1 and TP is 7. 646 mg/1 while the amount of pollution is decreased in the samples that were taken from the deep sea areas. The amount of TN in the latter samples is TN 6.01 mg/l and TP 1.695 mg/l. It has been determinated that pollution parameters of waste water from Chemistry Industry A1 (fertilizer production), A3 (point production), from food industry B1 (liquid oil refinery), B2 (yeast production), B3 (milk and milk products), B5 (citric acid production), from metal industry C3 (metal preparation, conductor plaque production), C4 (pipe industry), from Paper and Cardboard Industry E2 (surface plate paper), from Textile Industry F1 (Lif, threat production and treatment), F2 (weaved fabric treatment), from Leather and Leather Products G (aglomera leather and press cover) do not follow the discharge standarts of "Water Pollution Control Regulations". It has also been concluded that in order not to increase the accumulation of industrial waste, it is necessary to have a third filtering phase as well as having sufficient first and second filler of Nitrogen and Phosphate

Using fidget spinners in teaching some physics concepts

© 2019 IOP Publishing Ltd.In this article, the use of fidget spinners, which have recently become popular with students, is recommended to increase student motivation for the learning of certain topics in physics and their understanding of them, namely: Friction, moment of inertia, torque and conservation of angular momentum

Vrouwen weg van techniek : waarom verlaten technisch opgeleide vrouwen de techniek?

1.1 Techniek verliest talent Verschillende branches in de technische sector kampen met een tekort aan personeel en de verwachting is dat deze tekorten ook in de komende jaren zullen blijven bestaan (ROA, 2013). Om de tekorten op te vangen wordt hard gewerkt aan het motiveren van jongeren om een technische opleiding te gaan volgen (zie bijvoorbeeld (Platform Bèta Techniek, 2012), (Platform Bèta Techniek, 2014)). Daarbij wordt met name ook aandacht besteed aan het werven van meisjes. Recente cijfers laten zien dat deze inspanning succes heeft: tussen 2007 en 2013 steeg het aandeel meisjes dat op de havo een Natuur en Techniekprofiel kiest van 15% naar 26% en op het vwo van 20% naar 38%. In het hbo groeide het percentage vrouwelijke studenten in bètarichtingen in die periode van 14% naar 20% (SCP, 2014). Hoewel er dus veel wordt geïnvesteerd in het werven van jongeren voor technische studies blijkt tegelijk dat een aanzienlijk deel (ruim 40%) van de jongeren die een technische opleiding hebben gevolgd niet terecht komen in een technisch beroep (Gelderblom & Hek, 2014) (Volkerink, Berkhout, & Graaf, Bèta-loopbaanmonitor 2010, 2010). Om te zorgen voor voldoende geschoolde medewerkers voor technische bedrijven is dus naast aandacht voor de werving van jongeren voor technische opleidingen, ook aandacht nodig voor het voorkomen dat technisch geschoolde medewerkers ‘weglekken’ naar andere sectoren. In dat kader voeren de hogescholen Windesheim en Saxion, met financiële ondersteuning van Tech Your Future, onderzoek uit naar hoe technische bedrijven hun HR-beleid zo kunnen aanpassen dat uitstroom voorkomen wordt en dat hun bedrijven aantrekkelijk worden voor nieuwe instromers (Vos, Rademaker, Jong, Alons, Riemsdijk, & Vries, 2014). 1.2 Vooral vrouwen stromen uit Opvallende uitkomst in de onderzoeken naar uitstroom uit de technische sector is dat de uitstroom van technisch opgeleide vrouwen hoger is dan die van mannen (Gelderblom & Hek, 2014): bètavrouwen werken minder vaak in een bètaberoep dan bètamannen (Volkerink, Berkhout, & Graaf, 2010). Dat is jammer, niet alleen gezien het geld dat is geïnvesteerd in het motiveren van meisjes om voor een technische studie te kiezen, maar ook omdat de instroom van vrouwen een manier kan zijn om het personeelstekort in de techniek te beperken. Bovendien toont onderzoek aan dat diversiteit in het personeelsbestand (zoals bijvoorbeeld diversiteit qua gender) een positief effect heeft op bedrijfsresultaten en met name ook goed is voor de innovatiekracht (European Commission, 2013). Maatregelen om het weglekken van vrouwen te voorkomen dragen dus niet alleen bij aan het voorkomen van personeelstekorten maar ook aan het verhogen van de kwaliteit van de sector. Er zijn dus verschillende redenen om aandacht te besteden aan de oorzaken van het ‘weglekken’ van technisch opgeleide vrouwen uit de technische sector. Over dit onderwerp is nog niet veel bekend: de meeste onderzoeken over vrouwen en techniek gaan over keuzes die gemaakt worden tijdens de studieloopbaan. Over de fase erna is veel minder bekend. Met ons onderzoek proberen we een deel van de kennislacune op te vullen

SARS-CoV-2 seropositivity among pediatric health care personnel just after the first peak of pandemic: A nationwide surveillance.

BACKGROUND: COVID-19 pandemic affected every single person on earth one way or the other. The healthcare personnel were no exception, their responsibilities as well as their risks being immense. METHODS: 4927 healthcare personnel all working in pediatric units at 32 hospitals from seven different regions of Turkey enrolled to the study to determine the seroprevalence of SARS Co-V-2 after the first peak wave. Point of care serologic lateral flow rapid test kit for IgM/IgG was used (Ecotest CE Assure Tech. Co. Ltd.). Seroprevalence and its association with demographic characteristics and possible risk factors were analyzed. RESULTS: Nearly 6.1% of healthcare personnel were found to be seropositive for SARS Co-V- 2. Seropositivity was more common among those who did not universally wear protective masks (10.6% vs 6.1%). Having a COVID-19 co-worker increased the likelihood of infection. The least and the most experienced personnel affected more. Most of the seropositive healthcare personnel (68%) did not have any suspicion that they had COVID-19 previously. CONCLUSIONS: Health surveillance for healthcare personnel involving routine point-of-care nucleic acid testing as well as monitoring PPE adherence would be important strategies to protect healthcare personnel from COVID-19 and to reduce nosocomial SARS-CoV-2 transmission

Evaluation of vaccination status of health care workers for recommended vaccines and their acceptance of SARS-CoV-2 vaccines

© 2022 The Author(s). Published with license by Taylor & Francis Group, LLC.Introduction: Health care workers (HCWs) are disproportionately exposed to infectious diseases and play a role in nosocomial transmission, making them a key demographic for vaccination. HCW vaccination rates are not optimal in many countries; hence, compulsory vaccination policies have been implemented in some countries. Although these policies are effective and necessary under certain conditions, resolving HCWs’ hesitancies and misconceptions about vaccines is crucial. HCWs have the advantage of direct contact with patients; hence, they can respond to safety concerns, explain the benefits of vaccination, and counter antivaccine campaigns that escalate during pandemics, as has been observed with COVID-19. Method: A short survey was carried out in May–June 2020 on the vaccination status of HCWs working with pediatric patients with COVID-19. The survey inquired about their vaccination status (mumps/measles/rubella [MMR], varicella, influenza, and diphtheria/tetanus [dT]) and willingness to receive hypothetical future COVID-19 vaccines. The respondents were grouped according to gender, age, occupation, and region. Results: In total, 4927 HCWs responded to the survey. Most were young, healthy adults. The overall vaccination rates were 57.8% for dT in the past 10 years, 44.5% for MMR, 33.2% for varicella, and 13.5% for influenza. Vaccination rates were the highest among physicians. The majority of HCWs (81%) stated that they would be willing to receive COVID-19 vaccines. Conclusion: Although vaccination rates for well-established vaccines were low, a majority of HCWs were willing to receive COVID-19 vaccines when available. Education and administrative trust should be enhanced to increase vaccination rates among HCWs