The political economy of indirect taxes in Turkey: 1950-2011

Bu çalışmada, Türkiye'de çok partili rejime geçişi simgeleyen 1946 yılından günümüze kadar uygulanmış olan vergi politikaları ve bu politikaların oluşumunda ve yönlenmesinde siyasi ve iktisadi faktörlerin neden-sonuç bağlamında ne derece etkili olduğu incelenmiş, OECD ülkeleri ve istatistiksel verilerine ulaşılabilen bazı dünya ülkelerine ait iktisadi - sosyal göstergeler, siyasi yapı ve vergi gelirlerine ilişkin bazı veriler kullanılarak siyasi iktidarların vergi politikaları üzerinde etkisinin olup olmadığı araştırılmıştır. Ekonomilerin en önemli finansman kaynağı olan ve mali fonksiyonu kadar iktisadi ve sosyal fonksiyonları da yakın geçmişten bu yana kullanılan, mikro ve makro düzeyde birçok değişkeni etkileyen vergilerin özellikle Türkiye'de politik bir araç haline gelmiş olması, bu şekilde bir çalışmanın da önemini artırmaktadır.This study investigated tax policies, which symbolize multi-party regime in Turkey and have been executed from 1946 until today, and how political and economic factors are effective on formation and orientation of these policies in cause and effect context. As well as some data related to political structure and tax incomes, economic-social indicators of some world countries, statistical data of which is available, and of OECD countries were used in order to research whether or not political powers have an effect on tax policies. The fact that taxes, which are the most important finance source of economies, affect numerous variables at micro and macro level and whose economic and social functions have been used as much as their financial function from recent past to today, have become a political instrument especially in Turkey increases importance of this study

THE DEVELOPMENT OF CRITICAL THINKING ATTITUDES SCALE

This research aims to develop an independent scale that measures the critical thinking attitudes of classroom teacher candidates. The research was designed in a screening model. The universe of the research was composed of 384 prospective teachers who are studying in the education faculties of a university in the western part of Turkey, in the sample classroom teacher and preschool teacher departments. Explanatory and confirmatory factor analysis was performed on the obtained data. According to research findings, "Critical Thinking Attitude Scale (CTAS)" is a valid and reliable measurement tool consisting of 19 items and 5 sub-dimensions (Information Acquisition Willingness, Reasoning, Discovery, Evidence-Based Decision Making, Self-Regulation). The validity of the construct obtained by confirmatory factor analysis with the data was tested. The maximum score that can be obtained from the scale is 95 and the minimum score is 19. The scale is suitable for use in the 17-25 age groups.   Article visualizations

Serum vitamin D levels in newborn with clavicle fracture

Purpose: The aim of this study was to determine the possible role of vitamin D on the clavicle fracture in the newborn. Materials and Methods: This retrospective crosssectional study was conducted between 2018-2020. Infants who were admitted to neonatal intensive care unit due to the clavicle fracture were included. Infants who did not have a fracture, but were admitted to the hospital for reasons instead of exclusion criteria were included as the control group. Birth weight, height, head circumference, gender, gestational week, delivery type, other clinical findings such as brachial plexus paralysis in the infant, maternal age, number of pregnancies, risk factors time to diagnosis were recorded. According to the serum 25-OH vitamin D levels, newborns were classified as having normal vitamin D status (>30 ng/mL), vitamin D insufficient (between 20-30 ng/mL), or deficiency (<20 ng/mL). Groups were compared for the vitamin D levels, the demographics and clinical characteristics. Results: A total of 48 infants were included. The groups did not differ in terms of demographics. Age of diagnosis ranged from postnatal 1 to 6 days of life. Serum calcium levels were significantly lower in the case group. Although phosphorus and alkaline phosphatase levels did not differ between groups, vitamin D levels were significantly lower in the case group. Conclusion: This study shows that newborns with clavicle fracture had lower vitamin D levels. Cautious palpation of the clavicle can catch the fracture before the hospital discharge even there is no evident symptom and serum vitamin D level of those infants should be checked in order to detect the possible deficiency timely

Art of Theatre in Turkestan Under the Influence of Jadidists

DergiPark: 326124trakyasobedTurkestan region is a place which had experienced a declining process since 16thcentury and starting from the early 18th century it has been occupied by Russians. The intellectuals, who were travelled and educated in such centers as Istanbul, Egypt, Moscow and Paris, have reacted against the difficult conditions that Muslims of Russia were in and they founded the movement of Jadidism. Ismail Gasprinsk was the leading founder of Jadidism and the movement has started to rise with establishment of the Schools for Jadidism Methods and with publication of Tercuman Journal. With the support of those intellectuals who were the leaders of Jadidism as Abdullah Qari, Abdulhamid Cholpan, Hamza Hakimzada Niyaziy, Abdullah Awlani, Abdurrauf Fitrat and Munawwar Qari, the movement of Jadidism has become widespread among all Muslim Community within Russia. The fields of literature and media were used by the intellectuals for spreading reforms and also art of theatre was considered as very significant. Mahmud Khoja Bedbudi’s novel of Padarkush has enlarged the interest towards drama and this play was staged in numerous places. Many drama groups were established only due to the effect of that play. For Jadidists, the theatre stage has become a place where they can indicate the truths to people in terms of both politically and morally. On the other hand, art of theatre has faced opposition from Russia and also from some parts of conservative side of local peopleTürkistan bölgesi XVI. yüzyıldan itibaren gerileme sürecine girmiş ve XVIII. yüzyılın başından itibaren de Rus işgaline uğramıştır. İstanbul, Mısır, Moskova ve Paris gibi merkezlerde seyahat eden ve eğitim alan aydınlar Rusya Müslümanlarını içinde bulundukları kötü şartlardan çıkarmak için harekete geçmişler ve ceditçilik hareketini başlatmışlardır. Cedidizm hareketi İsmail Gaspıralı önderliğinde başlamış usul-ü cedid okullarının açılması ve Tercüman gazetesinin yayınlanmaya başlaması ile hız kazanmıştır. Ceditçi aydınların önde gelenlerinde olan Abdullah Kari, Abdülhamid Çolpan, Hamza Hekimzade Niyaziy, Abdullah Avlâni, Abdurauf Fıtrat ve Münevver Karî gibi aydınların desteği ile ceditçilik hareketi bütün Rusya Müslümanları arasında yayılmıştır. Aydınlar reformları yayarken edebiyat, basın gibi alanları kullanmışlar ve tiyatroya büyük önem vermişlerdir. Mahmud Hoca Behbudi’nin Pederkuş adlı romanı tiyatroya ilgiyi artırmış ve bu oyun birçok bölgede sahnelenmiştir. Bu eserin etkisi ile birçok tiyatro grubu kurulmuştur. Tiyatro ceditçilerin hem siyasi hem de ahlaki anlamda insanlara gerçekleri gösterdikleri bir alan olmuştur. Ancak tiyatro Rusya’nın ve muhafazakâr kesimin bir kısmının muhalefetiyle karşılaşmıştı

Wickerhamomyces anomalus blood stream infection in a term newborn with pneumonia

WOS: 000422968000021PubMed ID: 29376586The incidence of invasive candidiasis is high in neonates admitted to neonatal intensive care unit and is associated with significant morbidity and mortality rates. Candida albicans is the most common fungal agent pathogenic to neonates but invasive fungal infections caused by uncommon fungi have increased in recent years. Wickerhamomyces anomalus is a very rare pathogen causing blood stream infection in neonates, which has reportedly caused only few cases in the literature. Here we report a case of blood stream infection caused by a fungal agent Wickerhamomyces anomalus in a term male infant

Farklı kalınlıklardaki CAD-CAM materyallerinin opalesans ve kontrast oranlarının karşılaştırılması

Amaç: Bu in vitro çalışmanın amacı, farklı kimyasal kompozisyona sahip çeşitli kalınlıklardaki üç farklı CAD-CAM materyalinin opalaseans parametresi (OP) ve kontrast oranının (CR) karşılaştırılmasıdır. Gereç ve Yöntem: Doksan adet A2 renkte örnek; lösitle güçlendirilmiş feldspatik seramik (LS, G-Ceram), lityum disilikat seramik (LD, IPS e.max CAD) ve rezin nano seramik (RN, Lava Ultimate) CAD-CAM bloklardan 0,5 mm, 0,7 mm ve 1 mm kalınlığında olacak şekilde hazırlandı (n=10). Renk ölçümleri siyah ve beyaz arka planlar üzerinde bir spektrofotometre ile gerçekleştirilerek CIE L*a*b* verileri kaydedildi. Örneklerin OP ve CR değerleri hesaplandı. İstatistiksel analiz iki yönlü ANOVA ve Bonferroni testleri ile yapıldı (α=0,05). Bulgular: Materyal ve kalınlık temel etkisi ile materyal ve kalınlık etkileşimi OP ve CR için önemli bulundu (

PLSR and MIMIC-PLS Model Approach to Determinants of Capital Structure Choices and Comparative Analysis

In this study, the determinants of capital structure choices, which are very important for companies. For this reason, the data of 167 companies traded in ISE and BIST between 2008 and 2017 were collected. 11 variables as 8 indicators, and 3 causes, which are thought to have an impact on the capital structure, were determined. In the study, 2 analyses were made and the results were compared. In the first analysis, 3 models were established by changing the dependent variable and analysed with the Partial Least Squares Regression (PLSR) method. Afterwards, the MIMIC Model, which can provide simultaneous solution to these 3 models, is again analysed with Partial Least Squares (PLS). A Comparison of the results of the two analyses is given. According to the results of the analysis, it has been seen that the most effective indicator variables on the capital structure in all models are profitability and liquidity. Among the reason variables, which are thought to represent the capital structure best in the model, total debt is the variable that best represents the capital structure, which is included as a latent variable. Again, according to the MIMIC model result, it has been seen that the effective theory for the companies traded in the BIST in Turkey is the trade-off theory. Finally, when the PLSR and MIMIC models are compared, it can be said that the MIMIC model is more preferable in terms of both examining the relationships in more detail and the compatibility of the results with the theories

Tip 1 diabetes mellitus hastalarında tanı mevsimi değişiyor mu?

Objective: By the effect of global warming, climate model of Turkey is suggested to evolve through semi-arid seasons and to the tropical climate. This study aimed to determine the seasonability for clinical onset of Type 1 diabetes mellitus (T1DM). Method: T1DM patients newly diagnosed between 2014 and 2019 in our pediatric endocrinology department located in Istanbul were included in this study. Clinical onset date and age of diagnosis of diabetes were recorded for each patient. Using the worldwheatheronline.com website, regional average rainy days, cloudy days, sunny days, temperature, and ultraviolet index (UVI) were calculated per month for the past 6 years. Results: A total of 659 patients with the new onset T1DM included in this study. A number of new diagnosed patients were 29.1% (192) in winter, 22.8% (150) in spring, 17.6% (116) in summer, and 30.5% (201) in autumn, respectively. No significant effect of the rainy day, cloudy day, sunny day, temperature, and UVI average of the month of diagnosis could be detected on this seasonal shift. Similar results were obtained when 132 patients whose under 4 years of age at the time of diagnosis were excluded from the study data. Conclusion: Although weather conditions seemed to have no considerable effect on this seasonal shift, the T1DM onset in the autumn season was seen to be shifted to the spring season, partially. Further studies including large number of participants are needed for a better understanding of the seasonality of T1DM worldwide.Amaç: Küresel ısınma ile birlikte Türkiye’de mevsimlerin yarı kurak ve tropik iklim özelliklerine doğru evrildiği, son yıllarda sonbahar ve ilkbahar hava koşullarının yarısının kışa, yarısının da yaza benzer seyrettiği düşünülmektedir. Bu çalışmada, tip 1 diabetes mellitus klinik tanı zamanında mevsim değişikliğinin ve bu duruma hava koşullarının olası etkisinin incelenmesi amaçlandı. Yöntem: Çalışmaya İstanbul’daki çocuk endokrinoloji kliniğimizde 2014 ile 2019 yılları arasında yeni tanı almış 18 yaş altı tip 1 diabetes mellitus hastaları dahil edildi. Her hasta için klinik belirti başlangıç tarihi ve diyabet tanı mevsimi ile demografik veriler kaydedildi. Worldwheatheronline.com web sitesi kullanılarak İstanbul ilinin son beş yılındaki tip 1 diabetes mellitus tanı ayına ait aylık ortalama yağışlı gün, bulutlu gün, güneşli gün sayısı, sıcaklık ve ultraviyole indeks ortalaması saptandı. Hastaların tanı yaşı ile tanı mevsimi ve hava koşulları arasındaki ilişki istatistiksel olarak değerlendirildi. Bulgular: Çalışmaya 659 yeni tanı almış tip 1 diabetes mellitus hastası alındı. Çalışmaya alınan hastaların %50,4’ü kız (n=332), %49,6’sı (n=327) erkek idi. Mevsimlere göre yeni tanı konulan hasta sayısı sırasıyla kışın %29,1 (n=192), ilkbaharda %22,8 (n=150), yazın %17,6 (n=116) ve sonbaharda %30,5 (n=201) idi. Çalışma süresince tip 1 diabetes mellitus klinik başlangıcının kış ve sonbahar aylarında yüksek ilkbahar ve yaz aylarında düşük olduğu görülmekle beraber istatistiksel anlamı olacak şekilde 2016 yılı ve sonrasında sonbahar mevsimindeki diyabet başlangıç ağırlığının bir kısmının ilkbahar mevsiminekaymış olduğu izlendi. Ancak mevsimsel bu kayma üzerinde tanı ayına ait yağışlı gün, bulutlu gün, güneşli gün, sıcaklık ve ultraviyole indeks ortalamasının anlamlı bir etkisi saptanmadı. Tanı sırasında dört yaşın altında olan 132 hasta çalışma verilerinden çıkarılarak yapılan istatistiksel değerlendirmede sonuçların değişmediği görüldü. Sonuç: Çalışmamız ile sonbahar mevsimindeki diyabet başlangıç ağırlığının bir kısmının ilkbahar mevsimine kaymış olduğu tespit edilmiş olup bu mevsimsel kaymaya hava koşullarının etkisinin olmadığı görüldü. T1DM tanısında mevsimsel özelliklerin etkisini daha iyi değerlendirebilmek için daha çok sayıda hasta içeren geniş kapsamlı çalışmalara gereksinim duyulmaktadır

The Effect of Occupational Groups and Use of Alcohol and Smoking in Thrace on Semen Parameters

DergiPark: 378981tmsjAims: Research of the effect of alcohol and smoking of the male spouses of infertile couples and their occupational groups on sperm quality. Methods: 686 male cases who have applied to Trakya University, Faculty of Medicine, Department of Assisted Reproductive Techniques, Infertility Polyclinic were included in the assessment. As a result of the spermiogram test, every patient’s sperm count, motility and morphology were assessed. Occupational groups, usage of alcohol and smoking were enquired to each case. Mann Whitney U, Willcoxon Test was employed in the statistical analyses and the risk ratios were calculated.Results: Out of the 686 people, 353 were smokers (51.4%) and 333 were non-smokers (48.6%). The number of people who smoked and also consumed alcohol was 59 (8.6%). In terms of occupation, 132 people were unemployed (%19.2), 23 were being exposed to heat (%3.3), 256 had to stand while working (%37.3), 31 were being exposed to radiation and chemicals (%4.5), 199 had to be both stand and sitting while working (%29) and 45 had to sit while working (%6.5). As a result of our study, while no correlation between smoking and the sperm count and morphology could be observed, the sperm motility of the smoking group has been observed to be lower. However, no significant difference in terms of semen analysis could be observed between, just drinkers, both drinker and smokers and non-smokers and drinkers groups. Smokers and those who both smoke and have a job where they have to be sitting have a significantly lower sperm motility. When the sperm quality is observed amongst occupational groups in terms of alcohol, the sperm motility of the people who were only exposed to radiation and chemicals have significantly increased in the alcohol consumers.Conclusion: Semen quality is affected by numerous genetic and environmental factors. Smoking, alcohol consumption and being employed in certain occupational groups are just a few of many risk factor

Gastronomide Alternatif Yaklaşımlar

Kitap (Açık Erişim)Gastronomide Alternatif Yaklaşımlar kitabı geçmişte günümüze gastronomide alanında yaşanmış gelişmeler, yükselen eğilimler ve gastronominin turizm alanı içerisindeki faaliyetlerini temel alan konuları barındırmaktadır