Belediyelerde muhasebe açısından çevresel faaliyetlerin denetimi ve raporlanması

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Sanayi Devrimi'nden 1970'li yıllara kadar olan süreçte gerek işletmelerin gerekse de uluslararası kamuoyunun ana gündemi olan kalkınma, bu tarihten sonra doğal kaynakların sınırsız olmadığını hatırlatan çevresel krizlerin (Örn; Çernobil) baş göstermesiyle tartışılmaya başlanmış ve ekonomi "yeşil" ürün ve hizmetlerle sürdürülebilir bir perspektiften ele alınmıştır. Yeşillendirme süreci her disiplinde olduğu gibi muhasebe ve denetimde de karşılık bulmuş ve işletmelerin finansal raporlarına çevresel maliyetler de eklenmiştir. Çevre sorunlarının asıl kaynağı yerel nitelikli olduğundan belediyelere bu konunun çözümünde ve çevreyi geliştirme konusunda büyük görevler düşmektedir. Dolayısıyla belediye faaliyetleri içerisinde önemli bir yere sahip olan çevresel hizmetler ve bu hizmetler dolayısıyla katlanılan çevresel maliyetlerin belediye muhasebe sistemine entegre edilmesi, bu bilgilerin kamuoyu ile paylaşılması ve denetiminin yapılması gerekliliği bulunmaktadır. Çalışmanın amacı; Türkiye'deki belediyelerin muhasebe perspektifinden çevresel raporlama ve denetim uygulamaları açısından hangi noktada olduklarını ve bu sistemin uygulanıp, uygulanamayacağını belirlemek ve belediyelerin konuyla ilgili olarak farklılıklarını tespit etmektir. Belediyelerin çevre konularında hem Türkiye'deki kanunlar ve yönetmelikler çerçevesinde hem de AB mevzuatına uyum sürecinde gerçekleştirmiş oldukları faaliyetleri tespit edilerek mevcut durumları ortaya koyulmaya çalışılacaktır. Bu amaçla çalışmada konuyu belirginleştirebilmek için literatürdeki çevre ve çevre sorunları, yerel yönetimler ve çevre politikaları, belediyelerde muhasebe sistemi-çevre muhasebesi ve raporlama, muhasebe denetimi ve çevresel denetim başlıkları altında açıklamalar yapılmıştır. Son bölüm ise Türkiye' deki belediyelerin muhasebe açısından çevresel denetim ve raporlama uygulamalarının tespiti için anket çalışması analizleri ve sonuçlarından oluşmaktadır. Çalışmanın sonucunda Türkiye' deki belediyelerin büyük bir çoğunluğunun çevre muhasebesi konusunda bilgi sahibi oldukları ancak raporlama ve denetim konusunda ise eksikliklerinin bulunduğu tespit edilmiştir. Ayrıca kanunlarımızda ve yönetmeliklerimizde bu konunun yeteri kadar yer almaması uygulamaların çoğunlukla gönüllülük esasına dayandığını göstermektedir. Belediyelerin çevresel raporlama ve denetim konusundaki beklentisi ise uygulamaların gönüllülük esasından çıkarak zorunluluk esasına getirilmesidir. Anahtar Kelimeler: Belediye, Çevre Muhasebesi, Çevresel Raporlama, Çevresel DenetimEconomic development, which was the main agenda of both enterprises and international public opinion from the Industrial Revolution to 1970s, has been discussed since environmental crises (i.e. Chernobyl), which imply natural resources are not limitless, and economy has been thought with a sustainable perspective of green products and services. Greening process has appeared in accounting and audit implementations as in other disciplines, and environmental costs have been included in financial reports of enterprises. As the environmental problems stem from local administrations, municipalities have a great deal of responsibility to solve this problem and to improve environment. Therefore, environmental services, which have of importance among municipal activities, and the environmental costs, which are calculated because of these services, need to be integrated to municipal accounting system. Additionally this information should be declared to the public and be audited. The purpose of this study is to find the position of the municipalities in Turkey from the perspective of accounting, environmental reporting and audit implementations, and whether this process can be applied; and examine the differences of municipalities with regard to the process. This thesis aims to determine the activities on environmental issues carried out by the municipalities in the process of not only law and regulations in Turkey but also EU legislative alignment; and their current situation. Thus, the literature review has been made under the headings as the environment and environmental problems, municipalities and environmental policies, accounting system-environmental accounting, and reporting in local administrations, accounting audit and environmental audit. The last part includes the analyses of questionnaires and results of the data collected to determine environmental audit and reporting implementations of the municipalities in Turkey. In conclusion, ıt is found that most of the municipalities in Turkey have knowledge of environmental accounting; however, they have some deficits on reporting and audit implementations. Moreover, the fact that this issue is not available in the law and regulations shows that the implementations are based on voluntariness. The municipalities expectation about auditing and reporting of environmental that these implementations will be legalized rather than carrying out based on voluntariness. Keywords: Municipality, Environmental Accounting, Environmental Reporting, Environmental Audi

[Darü'l-Elhan]

Taha Toros Arşivi, Dosya No: 9-Beyazıt-Laleliİstanbul Kalkınma Ajansı (TR10/14/YEN/0033) İstanbul Development Agency (TR10/14/YEN/0033

Towards optimisation of fish larval nutrition: the effects of new components in microdiet composition and feeding practices on larval digestive physiology

Optimisation towards fish larval nutrition were studied to facilitate the replacement of live feeds (rotifers and Artemia nauplii) as first feed. The first experiment in this thesis evaluated the impact of different dietary treatments on the diurnal digestive tryptic enzyme activity in gilthead sea bream (Sparus aurata) larvae. In order to evaluate optimum feeding time and frequency, several short-term experiments were conducted at different ages with different dietary treatments such as traditionally used live feeds (rotifers and Artemia) and microdiet. The results suggested that no matter what kind of diet was applied, sea bream larvae have a limited digestive capacity at some point in time during the day. The second study investigated the effect of different substances that potentially can enhance the trypsinogen production and secretion in various age stages of sea bass (Dicentrarchus labrax) larvae via tube-feeding method. The results showed an increase in tryptic enzyme activity after injection of phytohaemagglutinin, protein concentration, Calanus meal (Calanus finmarchicus) and the extract of the commercial microdiet MiniPro in sea bass larvae supported the hypothesis that selected substances can trigger the release of trypsinogen at specific developmental stage. The final study of this thesis focused on the potential of a product sourced from freeze-dried Calanus meal as a major component, as well as trypsin and pancreatin as digestive enzyme supplements in microdiet for sea bass larvae. The main goal of this experiment was to compare and evaluate the ontogenetic development of tryptic enzyme activity in larval sea bass fed either live feed, a commercial microdiet or the microdiet containing the Calanus meal as major ingredient. Results suggested that Calanus meal and pancreatin as a mixture of various enzymes and trypsin could effectively replace fish meal in sea bass larvae diets to achieve higher growth, tryptic enzyme activity, and survival rates

Optimierung von Lupinenmehl für die Aquakultur

Lupine aus ökologischen Anbau stellt eine nachhaltige und kostengünstige Alternative zu Fisch- und Sojamehl in Futtermitteln für die Aquakultur dar. Das Projekt "Optimierung von Lupinenmehl für die Aquakultur" (OLA) entwickelte Verfahren zur Steigerung der Verdaulichkeit von Lupinenmehl in Futtermitteln für karnivoren Wolfsbarsch, und analysierte die Vermarktungschancen von Lupine in der Fischfutterindustrie. Ein Hindernis in der Nutzung pflanzlicher Proteinquellen stellen Substanzen dar, sogenannte antinutritive Substanzen, die die Futteraufnahme und Verdauung von Fischen negativ beeinflussen können. Der Projektpartner, das ttz Bremerhaven, entwickelte in diesem Projekt ein enzymatisches Fermentationsverfahren um diese Substanzen im Lupinenmehl zu reduzieren und Verdaulichkeit und Akzeptanz zu fördern. Die Aquakulturforschung am AWI testete das fermentierte Lupinenmehl gegen herkömmliches Lupinenmehl in steigenden Mengen als Ersatz für Fischmehl in Akzeptanz- und Wachstumsversuchen. Diese zeigten, dass ein Futter mit 50% Lupine vergleichbare Wachstumsraten wie Futter aus 65% Fischmehl hervorbringt. Obwohl die Fermentation eine starke Reduktion der Phytinsäure im Lupinenmehl herbeiführte, hatte dies keine Wirkung auf die Wachstumsperformance bei Tieren über 15 g. Bei kleineren Tieren hatte die Fermentation jedoch eine positive Wirkung auf Wachstum. Enzymatische Analysen zeigten eine signifikante Beeinträchtigung der Verdauungsenzyme durch Lupine. In-vitro Analysen mit der pH-Stat Methode zeigten, dass diese durch Fermentation sowie Toasting reduziert wird. Stakeholderanalysen zeigten eine grundsätzliche positive Bewertung von Lupinen aus ökologischen Landbau als sinnvollen Futtermittelinhaltsstoff. Jedoch wurden Schwankungen beim Angebot, Qualität und Zusammensetzung sehr häufig bei größeren Abnehmern als Ausschluss Kriterium wahrgenommen. Insgesamt zeigte das Projekt, dass Lupinenbasierte Futtermittel (mit oder ohne thermische/ enzymatische Behandlung) sehr gut geeignet sind um sämtliche nutritiven Bedürfnisse der karnivorer Wolfsbarsche zu decken. Lupine wird aber sein Potential als Futtermittelinhaltsstoff nur erfüllen, wenn Engpässe in der Wertschöpfungskette durch Sicherung der Produkt-Qualität und Supply-Chain überwunden werden

Improving the Productivity and Energy Efficiency by a Heat Treatment Method Applied to Aluminum Forged Parts

In industrial applications, hot forging of AA6082 alloy is carried at 480°C. After the hot forging operation parts are cooled down to room temperature and heated again up to 540°C for solution heat treatment and artificially aged. Heating-cooling-heating cycles leads to energy and time loss in production, and have long-termenvironmental and economic impacts. Mass production of aluminum parts for applications in various industries (automotive, aerospace etc.) requires a process with higher productivity. The aim of this study was to provide time and energy efficiency by combining hot forging and solution treatment processes into a single operation. AA6082 billets were forged at 540°C for 7.5, 15 and 30 minutes in order to achieve simultaneous solution treatment. Billets were then water quenched and artificially aged. Mechanical properties (hardness, tensile strength) as well as microstructure of samples were investigated. Required mechanical properties were achieved on the samples forged and treated at 540°C for 15 and 30 minutes