THE ATTITUDES OF UNIVERSITY STUDENTS TOWARDS SPORTS: ATTITUDE AND METAPHORICAL PERCEPTION

The reactions and values that individuals possess towards objects or situations reflect their attitudes. A metaphor is to describe a situation or object by establishing an analogy to another situation or object. The aim of this study is to examine the attitudes and perceptions of undergraduate students studying at various faculties towards sports. The present study, in which a mixed method design was used, was conducted with undergraduate students of Gazi University in the 2017-2018 academic year. In this context, the sample of the study was comprised of a total of 481 (241 female, 240 male) undergraduate students studying at various departments, such as Physical Education Teaching, Banking and Insurance, Political Science and Public Administration, Law, Statistics, Finance, Chemical Engineering, Banking, Conservatory, and Psychological Counseling and Guidance (PCG). Data collection tools were "Demographic Information Form" developed by the researchers, "The Sports-Oriented Attitude Scale" developed by Koçak (2014), and "semi-structured form" prepared by researchers to collect qualitative data. In the analysis of the data, frequency, arithmetic mean, and standard deviation values were calculated and t-test and ANOVA were applied to the quantitative data. Besides, content analysis was applied to the qualitative data. Significant positive correlations were found between the subdimensions of the attitudes of university students towards sports and age. It was found that the subdimensions of the attitudes toward sports showed significant differences in favor of female participants, and the subdimensions of psychosocial development and mental development were found to be significantly different in favor of the students’ of departments of teaching. There were significant positive correlations between the subdimensions of the attitudes of university students towards sports and age. In the context of the qualitative data of the study, it was discovered that metaphors obtained from the participants were found to be clustered under the categories as life source, benefit provider, value, food, delighting, professional association, nature, addiction, and necessity. It was concluded that the attitudes of university students towards sports were moderate. It was also determined that metaphors for sports were often composed of positive ones.  Article visualizations

Applied tax policy in times of economic crisis

Past and present economic policies implemented by the countries examined, the primary objectives are discussed. This is a basic objectives of economic growth and development, to ensure price stability and full employment, equality in income distribution to ensure the realization of these goals, and most importantly the welfare of the community must be expressed in the form of removal of the maximum level. However, as the results of the policies implemented do not always required. Both countries due to their structural problems and external pressures (globalization, capital flows etc.) Resulting from the economic crisis, the effective implementation of policies to prevent and disrupt economic stability. Actual or possible elimination of economic imbalance, economic and social life is an important tool in the field of tax practices known to be effective. Taxes in a country investments, savings and cause more significant effects on the supply-demand balance. These effects are due to the establishment of justice in the distribution of the income tax policies, resolving issues such as effective use of resources and ensuring price stability is preferred. Considering the effects on the economy posed by the economic crisis periods to minimize the effects of the crisis countries' tax policies to give effect to re-apply to the markets is inevitable.Geçmişten günümüze ülkelerin uyguladığı ekonomi politikaları incelendiğinde öncelikli amaçların ele alındığı görülmektedir. Bu temel amaçların; ekonomik büyümenin ve kalkınmanın sağlanması, fiyat istikrarı ve tam istihdamın sağlanması, gelir dağılımında adaletin sağlanması ve en önemlisi bu amaçların gerçekleşmesiyle birlikte toplum refahının maksimum düzeye çıkarılması şeklinde olduğu ifade edilmelidir. Fakat uygulanan politikalar her zaman istenildiği gibi sonuçlar vermemektedir. Gerek ülkelerin kendi yapısal sorunlarından kaynaklanan gerekse dış baskılar (küreselleşme, sermaye akımları vb.) sonucu ortaya çıkan ekonomik krizler, politikaların etkin bir şekilde uygulanmasını engellemekte ve ekonomik dengeleri bozmaktadır. Gerçekleşen veya gerçekleşmesi muhtemel ekonomik dengesizliğin ortadan kaldırılmasında, ekonomik ve sosyal hayatın her alanında etkili olduğu bilinen vergi uygulamaları önemli bir araçtır. Vergiler, bir ülkedeki yatırımlar, tasarruflar ve arz-talep dengesi üzerinde önemli etkiler bırakabilmektedir. Bu etkiler sebebiyle, vergi politikaları gelir dağılımında adaletin sağlanması, kaynakların etkin kullanımı ve fiyat istikrarının sağlanması gibi konuların çözümünde tercih edilmektedir. Ekonomi üzerinde ortaya çıkardığı etkiler dikkate alındığında, ekonomik kriz dönemlerinde de krizin etkilerini azaltmak ve piyasalara yeniden işlerlik kazandırmak için ülkelerin vergi politikalarına başvurması kaçınılmaz bir durumdur

The Psychological and Economic Factors Directing/Forcing the Accounting Professionals into Fraudulent Action

anemonIn the present study, the “fraud” phenomenon was analyzed from psychological, and economic aspects. Then, the empirical studies on this subject were considered and it was aimed to reveal the psychological and economic factors directing the accounting professionals into fraudulent action. In literature review, it was determined that there are many factors directing the accounting professionals into fraudulent behavior. Some of the psychological and economic factors directing the accounting professionals into fraudulent action were found to be pressure of client, request for paying less tax, being forced to offering service at the minimum fee level, being incapable of collecting the accounting fee, wrong practices of professionals, fear of losing clients, requests for manipulating the financial tables, presence of underground economy, and high levels of tax rates.Bu çalışmada hile olgusu öncelikle psikolojik ve ekonomik açılardan ele alınmış ardından konuyla ilgili ampirik çalışmalardan yararlanılarak muhasebe meslek mensuplarını hile eylemine yönelten/zorlayan psikolojik ve ekonomik faktörler saptanmaya çalışılmıştır. Literatür taraması sonucunda meslek mensuplarını hileli davranışa yönelten/zorlayan psikolojik ve ekonomik birçok faktör olduğu tespit edilmiştir. Bunlar içinde “mükellef baskısı yaşamak, daha az vergi ödetilmesi talebiyle karşılaşmak, asgari ücret tarifesinin altında hizmet vermeye zorlanmak, muhasebecilik ücretini tahsil edememek, meslektaşların yanlış uygulamaları, müşteri kaybetme korkusu yaşamak, mali tabloların manipüle edilmesi talebiyle karşılaşmak, kayıt dışı ekonominin varlığı ve vergi oranlarının yüksekliği” gibi faktörlerin meslek elemanlarını hile eylemine yönelten/zorlayan psikolojik ve ekonomik faktörler olarak öne çıktığı görülmektedir.66293

Stereochemical Investigations of Diastereomeric N-[2-(Aryl)-5-methyl-4-oxo-1,3-thiazolidine-3-yl]-pyridine-3-carboxamides by Nuclear Magnetic Resonance Spectroscopy (1D and 2D)

Some new N-[2-(aryl)-5-methyl-4-oxo-1,3-thiazolidine-3-yl]-pyridine-3-carboxamides were synthesized and their structures were investigated by IR, NMR(H-1, C-13, and 2D), and mass spectra. The presence of C-2 and C-5 stereogenic centers on the thiazolidinone ring resulted in diastereoisomeric pairs. The configurations of two stereogenic centers were assigned based upon H-1 NMR analysis of coupling constants and 2D nuclear overhauser enhancement spectroscopy (NOESY) experiment. Resolution of the diastereoisomers was performed by high performance liquid chromatography (HPLC) using a chiral stationary phase

Rheological and Mechanical Properties of Thermoresponsive Methylcellulose/Calcium Phosphate-Based Injectable Bone Substitutes

In this study, a novel injectable bone substitute (IBS) was prepared by incorporating a bioceramic powder in a polymeric solution comprising of methylcellulose (MC), gelatin and citric acid. Methylcellulose was utilized as the polymeric matrix due to its thermoresponsive properties and biocompatibility. 2.5 wt % gelatin and 3 wt % citric acid were added to the MC to adjust the rheological properties of the prepared IBS. Then, 0, 20, 30 and 50 wt % of the bioceramic component comprising tetracalcium phosphate/hydroxyapatite (TTCP/HA), dicalcium phosphate dehydrate (DCPD) and calcium sulfate dehydrate (CSD) were added into the prepared polymeric component. The prepared IBS samples had a chewing gum-like consistency. IBS samples were investigated in terms of their chemical structure, rheological characteristics, and mechanical properties. After that, in vitro degradation studies were carried out by measurement of pH and % remaining weight. Viscoelastic characteristics of the samples indicated that all of the prepared IBS were injectable and they hardened at approximately 37 °C. Moreover, with increasing wt % of the bioceramic component, the degradation rate of the samples significantly reduced and the mechanical properties were improved. Therefore, the experimental results indicated that the P50 mix may be a promising candidates to fill bone defects and assist bone recovery for non-load bearing applications

Extracting Potentially High Profit Product Feature Groups by Using High Utility Pattern Mining and Aspect Based Sentiment Analysis

As a subproblem of sentiment analysis topic, aspect based sentiment analysis aims to extract distinct opinions for different aspects of a case in a given text. When the case is product review, it is possible to understand reviewer’s opinion on features of the product, rather than the product in general. Then, a product feature can be associated with a sentiment score denoting user satisfaction value by that feature. Modeling features mentioned in a review as items in a transaction may provide better insight into questions such as how to market products more effectively through analyzing properties that are more preferred to exist together in products. Sentiments behind feature groups enable decision makers further to understand and rank the feature groups that can lead to better marketing decisions, which constitutes the main motivation behind our work. In this paper, we propose a method that combines high utility pattern mining and aspect based sentiment analysis in order to extract groups of features that potentially increase profit and that need to be improved in order to increase user satisfaction. Experiments performed on patterns extracted by the proposed approach in comparison to the baselines show the potential to reveal high profit feature groups.1st editio

Turkish Version of the Perceived Future Decent Work Securement Scale: Validity and Reliability for Nursing Students

Background: The aim of the study was to test the validity and reliability of the Perceived Future Decent Work Securement Scale for Turkish nursing students. Methods: A cross-sectional, methodological study design was used. The study was carried out at three nursing undergraduate programs in Turkey during the academic year of 2020–2021 with 336 senior nursing students. Language validity and content validity analyses were performed for the scale adaptation, followed by confirmatory factor analysis (CFA) for construct validity. The reliability of the scale was determined using the test-retest and Cronbach's alpha internal consistency coefficient. Results: The scale-content validity index score was 0.988. In CFA, all goodness-of-fit indices verified the acceptable fit of the model; its root mean square error of approximation was 0.076; the normed fit index was 0.909; the standardized mean square residual was 0.097; the relative fit index was 0.881; the goodness-of-fit index was 0.915; the adjusted goodness-of-fit index was 0.872 and χ2/df = 2.932. The overall reliability was α = 0.86. The item-total correlations of the scale were above the acceptable level, and the test-retest analysis had a high correlation. The access to healthcare (14.68, SD 3.53) obtained the highest average score, and the adequate compensation (8.52, SD 3.76) was the lowest rated by the senior nursing students. Conclusion: The Perceived Future Decent Work Securement Scale is a valid and reliable scale to assess nursing students' future decent work securement