The perception and the intention for determining the relationship with prevention efforts of the unrecorded economy: The example of Aydin

Kayıt dışı ekonomi sorunu, bir ekonomide, faaliyetlerin devletin ve vergi idaresinin bilgisi dışında bırakılarak ölçülemez olmasından dolayı milli gelir tutarı içerisinde yer almaması olarak tanımlanmaktadır. Bu sorun, ülkemizde uzun yıllardır varlığını sürdürmekte olup vergi maliyetinin yüksekliği, toplumsal vergi ahlâkının yerleşmemiş olması gibi çeşitli nedenlerden kaynaklanmaktadır. Bu çalışmada, kayıt dışı ekonominin neden ve sonuçları ele alınarak ekonomiye olumlu ve olumsuz etkileri ile kayıt dışı ekonominin önlenmesine yönelik gelir idaresi, Türk Vergi Mevzuatı ve e-devlet kapsamında alınabilecek önlemlere yer verilmiştir. Çalışmanın uygulama aşamasında ise, kayıt dışı ekonominin muhasebe meslek mensupları, vergi denetmenleri ve işletme yöneticileri tarafından algılanışını ve önleme çabalarını ölçmeye yönelik anket çalışması uygulanılmıştır.The problem unrecorded economy, can be described as activities that is out of goverment knowledge and not included in the sum of the national revenues. This problem has existed for a long time and the high cost of tax, not having enough moral behaviour and inadequate audit is due to various reasons such as survival. In this study, causes and effects and positive and negative impacts of the unrecorded economy has been discussed. Additionally, under the practices of Revenue Administration, Turkish Tax Law and e-government to prevent unrecorded economy have taken place in this study. In practice section, the survey was applied to the accountants, tax controllers and business managers to understand their perception and to measure the prevention efforts of the Unrecorded Economy

Students' understanding of the core concept of function

This thesis is concerned with students' understanding of the core concept of function which cannot be represented by what is commonly called the multiple representations of functions. The function topic is taught to be the central idea of the whole of mathematics. In that sense, it is a model of mathematical simplicity. At the same time it has a richness and has mathematical complexity. Because of this nature, for students it is so difficult to grasp. The complexity of the function concept reveals itself as cognitive complications for weak students. This thesis investigates why the function concept is so difficult for students. In the Turkish context, students in high school are introduced to a colloquial definition and are presented with four different aspects of functions, set-correspondence diagrams, sets of ordered pairs, graphs and expressions. The coherency in recognizing these different aspects of functions by focusing on the definitional properties is considered as an indication of an understanding of the core concept of function. Focusing on a sample of a hundred and fourteen students, their responses in the questionnaires are considered to select nine students for individual interviews. The responses from these nine students in the interviews are categorized as they deal with different aspects of functions. The data indicates that there is a spectrum of performance of students. In this spectrum, responses range from the responses which handle the flexibility of the mathematical simplicity and complexity to the responses which are cognitively complicated. Successful students could focus on the definitional properties by using the colloquial definition for all different aspects of functions. Less successful students could use the colloquial definition for only set-correspondence diagrams and sets of ordered pairs and gave complicated responses for the graphs and expressions. Weaker students could not focus on the definitional properties for any aspect of functions

Forecasting gold prices by using artificial neural network and an application

Bu çalışmada altın fiyatlarını yapay sinir ağları ile öngörmek amacıyla, altın fiyatlarını etkileyebileceği düşünülen değişkenler olan Gümüş fiyatları, Brent Petrol fiyatları, ABD doları/ EUR paritesi, EuroNext100 endeksi, Amerika Dow Jones Endeksi, 13 Hafta vadeli ABD bonosu faiz oranı ve ABD TÜFE endeksi kullanılarak modeller kurulmuştur. Yapay sinir ağları ile kurulan modellerden elde edilen tahmin sonuçları, gerçek değerler ile R2, RMSE, MAE ve MAPE (%) gibi performans kriterleri hesaplanarak karşılaştırılmıştır. Elde edilen bulgular yapay sinir ağlarının altın fiyatlarının tahmininde başarı ile kullanılabileceğini göstermektedir. Yapılan duyarlılık analizinin sonuçları değerlendirildiğinde altın fiyatlarını etkileyen faktörlerin başında gümüş ve petrol fiyatlarının geldiği tespit edilmiştir.In this study, we constructed the models to predict gold prices through neural network by using some variables that are assumed to affect gold prices such as silver prices, Brent prices, USD/EUR parity, EuroNext 100 index, Dow Jones Index, 13-weeks the US bond interest rates, CPI in the US. The estimation results of these artificial neural network models are compared with real values by using calculated performance criteria such as R2, RMSE, MAE and MAPE (%) values. The findings suggest that artificial neural networks can be successfully used to estimate the gold prices. According to the results of sensitivity analysis, the major factors that affect the gold prices are silver and oil prices

Evaluation of 809 Cases Applicated to A Rabies Vaccination Center of Diyarbakır Government Hospital

In this study; 809 cases applicated to rabies vaccination center ofDiyarbakır Government Hospital between May 2006 and May 2007 wereevaluated. Human diploid cell vaccine was applicated as 3 doses in 708cases (%87.5) and 5 doses in 101 cases (%12.5). In 66 cases (%8.2) rabiesantiserum was also used. The sites of injury were head-neck in 45 cases(%5.6), body-arm-leg in 563 (%69.6) cases and hand in 201 (%24.8) cases.477 cases (%59) were evaluated as superficial and 332 cases (%41) wereevaluated as deep injury. 626 cases (%77.4) had dog bite, 142 cases (%17.6)had cat bite. While 689 cases (%85.2) visited the rabies vaccination center atthe first day of injury, 115 cases (%14.2) visited in 2-5 days and 5 cases(%0.6) visited after 5 days. In conclusion; the sensitivity and the rate of theearly visit of the vaccination center because of suspicious animal contactare high and when compared with developed countries there must be a greateffort in reducing the incidence of suspicious bites

Antibiotic Resistance of Gram Negative Bacteria Isolated From Urine Cultures in Our Laboratory

In this study; we analyzed the antimicrobial susceptibility of Gram negative bacteria isolated from urine cultures in the Microbiology Laboratory of Dicle University Medical Faculty Hospital from January 2006 to December 2006; retrospectively. Escherichia coli and Klebsiella species were the most frequently isolated bacteria from both outpatients and hospitalized patients. The most effective antibiotics to these bacteria were carbapenems. These results were suggested to be useful for empirical treatment of urinary system infections in our hospital

The effect of explicit instruction of formulaic language on EFL argumentative writing quality

© 2018, IJAL. This study investigated the effects of explicit teaching of formulaic language on the overall quality of Turkish EFL university students\u27 argumentative writing. Forty-four freshmen and twenty-seven sophomores participated in the study, with half of them assigned to the experimental group and the other to the control group. Forty target formulaic language items were explicitly taught to the experimental group with a variety of activities for four hours in two weeks. The experimental group was found to increase the overall quality scores of their writing significantly after the intervention. They also outperformed the control group in the immediate post-test although a decrease was observed in the delayed post-test. Moreover, a significantly positive correlation was observed between the frequency of the formulaic language items used and the overall quality scores of the essays. It seemed that the explicit instruction of the target items raised the students\u27 awareness of formulaic language and improved the overall quality of their writing

The effects of explicit instruction of formulaic language on EFL argumentative writing quality

This study investigated the effects of explicit teaching of formulaic language on the overall quality of Turkish EFL university students’ argumentative writing. Forty-four freshmen and twenty-seven sophomores participated in the study, with half of them assigned to the experimental group and the other to the control group. Forty target formulaic language items were explicitly taught to the experimental group with a variety of activities for four hours in two weeks. The experimental group was found to increase the overall quality scores of their writing significantly after the intervention. They also outperformed the control group in the immediate post-test although a decrease was observed in the delayed post-test. Moreover, a significantly positive correlation was observed between the frequency of the formulaic language items used and the overall quality scores of the essays. It seemed that the explicit instruction of the target items raised the students’ awareness of formulaic language and improved the overall quality of their writing

The Relationship Between the Vocational Indecision and Career Beliefs of High School Students

Bu araştırmanın amacı lise öğrencilerinin mesleki kararsızlıkları ile kariyer inançları arasındaki ilişkinin incelenmesidir. Araştırmada ayrıca mesleki kararsızlığın cinsiyet ve yaş değişkenlerine göre farklılaşıp farklılaşmadığı incelenmektedir. Araştırmaya İzmir ilinde farklı türlerdeki ortaöğretim kurumlarından 299 lise öğrencisi katılmıştır. Araştırmada veri toplama aracı olarak Mesleki Karar Verme Envanteri ve Kariyer İnançları Envanteri ile araştırmacı tarafından geliştirilen kişisel bilgi formu kullanılmıştır. Araştırma sonucunda mesleki kararsızlığın, üniversite eğitimi, akran denkliği ve iş denemesi kariyer inançları ile pozitif yönde; içsel tatmin, sorumluluk, iş hayatına yönelim, iş denemesi, belirsizlik karşısında vazgeçmeme, risk alma ve çalışma kariyer inançları ile negatif yönde ilişkili olduğu bulunmuştur. Ayrıca mesleki kararsızlığın yaş değişkenine göre farklılaştığı görülmüştür The purpose of this research is the evaluation of the relationship between the vocational indecisions and career beliefs of high-school students, as well as the analysis of how vocational indecision differs according to gender and age. 299 students from different schools in Izmir contributed to this study. Two instruments, Vocational Decision Inventory and the Career Beliefs Inventory were used in the study. To be able to have access to students' and their families' demographic data, an "Personal Information Sheet", developed by researcher, was used. Vocational Decision Inventory total scores were positively correlated with college education, peer equality, job experimentation and negatively correlated with intrinsic satisfaction, responsibility, post training transition, persisting while uncertain, taking risks, working hard subscales. Scores for irrational beliefs about choosing an occupation and external conflict subscales vary according to age. The finding has been discussed within the literature

The Effects of Remote Ischemic Preconditioning On Pulmonary Ischemia-Reperfusion Injury on a Rat Model

Ischemia and reperfusion of a tissue or a viscera can induce a protectiveeffect such as development of preconditioning on the other tissues which haveanother source of arterial blood flow. This mechanism of action is known asremote ischemic preconditioning. The objective of this study was to investigatethe effects of preconditioning formed by coronary artery occlusion over thepulmonary ischemia and ischemia-reperfusion injury in a rat model. We usedadult, 30 Sprague-Dawley rats (n=6). There were five experimental groups;Group 1: Control (Sham operated), Group 2: Pulmonary ischemia (30 min),Group 3: Pulmonary ischemia (30 min)-reperfusion (60 min), Group 4:Cardiac ischemic preconditioning followed by pulmonary ischemia (30 min),Group 5: Cardiac ischemic preconditioning followed by pulmonary ischemia(30 min)-reperfusion (60 min). In the end of experimental procedures,histopathological assessments were performed on lung tissue specimens andmalonyldialdehyde and purine nucleotide levels of lung tissue were measuredby High Performance Liquid Chromatography. As a conclusion, cardiacischemic preconditioning can induce a protective effect over the pulmonaryischemia and ischemia-reperfusion injury. It can be suggested that theprotective effect of remote ischemic preconditioning is related with adenosine

The artist at the turn of the century as a "burgher who's gone astray": Munich's Modernist Movement in search of its identity in the early stories of Thomas Mann

Die von Krisen gekennzeichnete Umbruchphase gegen Ende des 19. Jahrhunderts brachte gesellschaftliche wie auch kulturelle Umwälzungen mit sich. Die Hinterfragung der Grundbausteine, die die bürgerliche Gesellschaft zusammenstellten, hatte zufolge, dass das Bürgertum sich selbst auf den Grund ging und somit sein eigenes Wesen zu beleuchten versuchte. Diese Hinterfragung, die auch als Identitätskrise des Bürgertums zu bezeichnen ist, spiegelt sich in den Literaturwerken, die insbesondere zwischen 1870-1914 entstanden sind, wieder. Thomas Manns Frühwerk beinhaltet die Identitätskrise des Bürgertums und richtet das Hauptaugenmerk auf den Künstler. Seine Novelle Gladius Dei (1902) thematisiert das Zusammentreffen eines Bürgers und einem ausgefallenen Kunstwerk und reflektiert die tragische Situation des Künstlers. Der Künstler, der selbst ein Bestandteil des Bürgertums ist, versucht sich während des tiefgreifenden Umbruchs von den gesellschaftlichen Bindungen weitestgehend zu lösen. Dabei ist der Künstler ebenfalls Angehöriger des Bürgertums, das er für verwerflich hält. Dieser Aufsatz befasst sich mit der Novelle Gladius Dei mit der Absicht, von der widersprüchlichen Lage des Künstlers im Werk ausgehend die Lage der Münchner Moderne im oben beschriebenen Zusammenhang näher zu betrachten. Das Ziel dieses Artikels ist es aufzuzeigen, dass Gladius Dei eine verdeckte Kritik an der Kunstszene in und um München übt. Zu diesem Zweck wird in diesem Artikel die Darstellung des Künstlers und der sogenannten Münchner Moderne in Gladius Dei diskutiert, wobei der Fokus auf der Beziehung zwischen dem Künstler und der Gesellschaft, an die sich das Kunstwerk richtet, liegen wird.The turn of the 20th century was affected by the process of modernization: new areas of production emerged which coincided with deepening financial crises. This especially affected the nature of the bourgeois life at the time, and caused unique social and cultural transformation. This profound changing process resulted in the questioning of the basic elements that had made up the bourgeois society. In effect, the period ended with the “burgher” trying to illuminate his own nature and to redefine himself. This situation has also been referred to as “the identity crisis of the individual citizen”, which can be seen as a major topic in the literary works published from 1870 to 1914. The early stories of Thomas Mann examine the issues arising from these identity crises, particularly regarding the new bourgeois man. In this context, importantly, Mann mostly concentrated on the lives and problems of artists. His novella Gladius Dei(1902) includes these important themes, such as confrontations of burghers, extraordinary artworks, and by that, it also reveals a tragic situation of an artist. The artist, who is part of bourgeois life himself, is trying to transcend his everyday life through art, and in so doing, aims to get rid of the banalities of social life. However, at the time, the artist as a member of the bourgeois society was also inevitably involved in the process of decadence, which society was going through. Against this background, this article analyzes Gladius Deiwith the intention of showing the situation in Munich’s modernist movement in the fin-de-siècle. In the context described above – starting from the contradictory position of the artist – the major aim of this study is to show that Gladius Deican be seen as an implicit criticism of the modernist circles of Munich.Publisher versio