Kayıt dışı ekonomi ve kara para ilişkisi

Genel anlamıyla, bilinen istatistiki yöntemlerle tahmin edilemeyen ve GSMH hesaplarını elde etmede kullanılamayan gelir yaratıcı ekonomik faaliyetlerin tümüne "kayıt dışı ekonomi" denilmektedir. Kayıt dışı ekonominin ekonomik, sosyal ve idari yönden pek çok nedeni mevcuttur. Kayıt dışı ekonominin büyüklüğünü tam olarak tespit etmek mümkün olmasa da birtakım ölçme yöntemleri geliştirilmiştir. Kayıt dışı ekonomiye neden olan faktörler daha ziyade gelişmekte olan ülkelere özgü özellikler olduğundan, kayıt dışı ekonomi oranlan gelişmekte olan ülkelerde daha yüksektir. Ülkemizde kayıt dışı ekonomi oranının % 50'nin üzerinde olduğu tahmin edilmektedir. Kayıt dışı ekonomik faaliyetlerin bir kısmı tamamen yasalara aykırı olduğu halde, bir kısmı yasal olmakla birlikte vergilendirilmemiş ekonomiyi kapsar. Ülkemizde uygulanan vergi sistemi sonucunda ortaya çıkan muafiyet ve istisnalarda kayıt dışı yani vergi dışı bırakılmış ekonomiyi ortaya çıkarmaktadır. Yasadışı faaliyetlerde, faaliyetin özelliği nedeniyle, bu faaliyetlerden elde edilen gelirlerin kayıt dışı bırakılması bir bakıma zorunlu hale gelmektedir. Kara para ve kara para aklama suçlarının organize suç örgütleri tarafından işlenmesi ve küresel boyutunun olması nedeniyle, milletlerin bu suçla tek başlarına mücadele etmesi mümkün değildir. Bu nedenle bu suçlarla hem ulusal hem de uluslararası platformda mücadele edilmesi gerekmektedir. Bu çalışmanın amacı, literatürel bir bakış açısıyla Türkiye'de ve dünyada kayıt dışı ekonominin durumuna ilişkin bir değerlendirme sunmak ve kayıt dışı ekonomi kara para ilişkisini incelemektir. Bu çalışmada, öncelikle kayıt dışı ekonomi kavramı ve kayıt dışı ekonominin dünya ve Türkiye'deki büyüklüğü incelenmiştir. Daha sonra kara para ve kara para aklama kavramı, kara para aklamanın aşamaları, kara para aklama yöntemleri, kara para aklamayla mücadele üzerinde durulmuştur. Anahtar Kelimeler: Kara para, kayıt dışı ekonomi, vergi kayıpları, kaçakçılık, kara para aklama

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

Solving Weighted Number of Operation Plus Processing Time Due-Date Assignment, Weighted Scheduling and Process Planning Integration Problem Using Genetic and Simulated Annealing Search Methods

Traditionally, the three important manufacturing functions, which are process planning, scheduling and due-date assignment, are performed separately and sequentially. For couple of decades, hundreds of studies are done on integrated process planning and scheduling problems and numerous researches are performed on scheduling with due date assignment problem, but unfortunately the integration of these three important functions are not adequately addressed. Here, the integration of these three important functions is studied by using genetic, random-genetic hybrid, simulated annealing, random-simulated annealing hybrid and random search techniques. As well, the importance of the integration of these three functions and the power of meta-heuristics and of hybrid heuristics are studied

Determination of Motivation of 5th Grade Students Living in Rural and Urban Environments towards Science Learning and their Attitudes towards Science-technology Course

In this research, determination of motivation of 5th grade students living in rural and urban environments towards science learning and their attitudes towards science-technology course is aimed. This research is conducted based on descriptive survey model. Samples are selected through teleological model in accordance with the aim of this research. Samples are formed of 861 5th grade students from a total of 13 schools in rural and urban environments within the provincial borders of Kütahya. "Scale of Towards Science Learning" developed by Dede and Yaman (2008) and "Scale of Attitudes towards Science and Technology Course for 4th and 5th Grade Elementary School Students" developed by Kenar and Balcı (2012) are utilized as data collection tools. It is identified as a result of this research that it is female students of the rural environment and male students of the urban environment who have better motivation towards science learning. It is determined that students living in rural environments whose families belong to high income group have better motivation towards science learning, while there is no significant difference depending on income groups in the case of students living in urban environments. It is concluded that attitudes of female students compared to male students towards science and technology course are more positive in both environments. No significant difference by family income status is found for students living in rural environment, while in the case of urban environments, an increase in family income status ends up with an increase in their attitudes towards science and technology course

Solving Integrated Process Planning, Dynamic Scheduling, and Due Date Assignment Using Metaheuristic Algorithms

Because the alternative process plans have significant contributions to the production efficiency of a manufacturing system, researchers have studied the integration of manufacturing functions, which can be divided into two groups, namely, integrated process planning and scheduling (IPPS) and scheduling with due date assignment (SWDDA). Although IPPS and SWDDA are well-known and solved problems in the literature, there are limited works on integration of process planning, scheduling, and due date assignment (IPPSDDA). In this study, due date assignment function was added to IPPS in a dynamic manufacturing environment. And the studied problem was introduced as dynamic integrated process planning, scheduling, and due date assignment (DIPPSDDA). The objective function of DIPPSDDA is to minimize earliness and tardiness (E/T) and determine due dates for each job. Furthermore, four different pure metaheuristic algorithms which are genetic algorithm (GA), tabu algorithm (TA), simulated annealing (SA), and their hybrid (combination) algorithms GA/SA and GA/TA have been developed to facilitate and optimize DIPPSDDA on the 8 different sized shop floors. The performance comparisons of the algorithms for each shop floor have been given to show the efficiency and effectiveness of the algorithms used. In conclusion, computational results show that the proposed combination algorithms are competitive, give better results than pure metaheuristics, and can effectively generate good solutions for DIPPSDDA problems

Athlete’s Anxiety to Catch the Novel Coronavirus (Covid-19) Scale (AACNCS): Validity and reliability study: Sporcuların Yeni Tip Koronavirüse (Covid-19) Yakalanma Kaygısı Ölçeği (SYTKYKÖ): Geçerlik ve güvenirlik çalışması

Quantitative research model was used in the study, which aimed to develop a valid and reliable measurement tool to measure the level of anxiety of catching novel coronavirus (Covid-19). A total of 356 athletes participated in the study consisting of two study groups. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to determine the construct validity of the scale. As a result of the EFA, it was seen that ACNCS explained 57.80 of the total variance, the scale items were collected in two factors as individual anxiety and socialization anxiety and that the scale was composed of 16 items. The conformity of the structure determined with EFA to the sample data was tested with CFA and it was determined that the fit indices resulting from EFA confirm the two-factor structure obtained in EFA. In line with the internal consistency analysis and test-retest analysis conducted to test the reliability of ACNCS, it was determined that the scale has a highly reliable and time-stable structure. Within the scope of item analysis, 27% lower-upper group score differences were found to be significant and the total test correlation values of the item varied between .56 and .78. As a result of all these analyses, Anxiety of Catching Novel Coronavirus (Covid-19) Scale was found to be a valid and reliable measurement tool. ​Extended English summary is in the end of Full Text PDF (TURKISH) file. Özet Yeni tip koronavirüse (Covid-19) yakalanma kaygısı düzeyini ölçecek geçerli ve güvenilir bir ölçme aracının geliştirilmesinin amaçlandığı araştırmada nicel araştırma modeli kullanılmıştır. İki çalışma grubundan oluşan araştırmaya toplam 356 sporcu katılmıştır. Ölçeğin yapı geçerliliğini saptamak için, açımlayıcı faktör analizi (AFA) ile doğrulayıcı faktör analizinden (DFA) yararlanılmıştır. AFA sonucunda YTKYKÖ’nün toplam varyansın 57,80’ini açıkladığı, ölçek maddelerinin bireysel kaygı ve sosyalleşme kaygısı olmak üzere iki faktörde toplandığı ve ölçeğin 16 maddeden oluştuğu görülmüştür. AFA ile belirlenen yapının örneklem verisine uygunluğu DFA ile test edilmiş ve DFA sonucu ortaya çıkan uyum indekslerinin AFA’da elde edilen iki faktörlü yapıyı doğruladığı saptanmıştır. YTKYKÖ’nün güvenirliğini test etmek amacıyla yapılan iç tutarlılık analizi ve test tekrar test analizi doğrultusunda, ölçeğin yüksek düzeyde güvenilir ve zamana karşı kararlı bir yapıya sahip olduğu tespit edilmiştir. Madde analizleri kapsamında % 27’lik alt-üst grup puan farkları anlamlı bulunmuş ve madde toplam test korelasyon değerlerinin ,56 ile ,78 arasında değiştiği saptanmıştır. Tüm bu analizler sonucunda Yeni Tip Koronavirüse (Covid-19) Yakalanma Kaygısı Ölçeği’nin geçerli ve güvenilir bir ölçme aracı olduğu tespit edilmiştir

Modelling Porosity Permeability of Ceramic Tiles using Fuzzy Taguchi Method

Taguchi experiment design in quality development studies, is an approach to engineering that supports research and development, product design and product development activities by enabling fewer trials of experiments to determine the best combinations of inputs that affect the outcome. In this study, the factors affecting the porosity were studied in a firm that produces ceramic tile. There were 6 factors considered to be important in total and 2 levels in each factor. L8 orthogonal array were used during the experiment design, which proposes 8 experiment types with different factor levels. The results of the experiments were analyzed so that important factors were determined. Significance of factors were tested by ANOVA and 4 of them were found to be significant. These factors were fuzzified by assessing the factors using linguistic expressions and then triangular fuzzy numbers. A model with 4 inputs and 1 output was built and 34 rules were generated for this model. The developed model was shown to be a useful approach in modeling the porosity permeability of ceramic tiles

Concurrent solution of WATC scheduling with WPPW due date assignment for environmentally weighted customers, jobs and services using SA and its hybrid

After industrial revolution environmental problems increased drastically. Air, water and soil pollution became a serious threat for the mankind. In order to overcome this threat everyone should take responsibility and try to preserve environment as much as possible. Environmentally conscious actions, people, law and foundations should be supported. When it came to determining due dates and scheduling, one of the important criteria should be the supporting the environment. In this study environmentally conscious customers, jobs, and services are rewarded, on the other hand unconscious customers, jobs, and services are penalized, while determining due dates and schedules. Simulated annealing and its hybrid with random search are applied to get environmentally better due dates and schedules

Worker deaths: A regional autopsy study

Amaç: Uluslararası Çalışma Örgütü’ne göre her 15 saniyede bir 153 işçi iş kazası geçirmekte ve bir işçi iş kazaları veya hastalıklar nedeniyle ölmektedir. Dünyada her gün 6.300 insan iş kazaları veya işle ilişkili hastalıklar nedeniyle ölmektedir. Yöntem: Adli Tıp Kurumu Trabzon Grup Başkanlığı Morg İhtisas Dairesi’nde, 2011-2015 yılları arasında otopsisi yapılan, ölüm nedeni iş kazasına bağlanan olguların adli tahkikat evrakları ve otopsi raporları geriye dönük olarak incelendi. Bulgular: Toplam 112 işçi ölümünden 111’inin (%99,1) erkek, 1’inin (%0,9) kadın olduğu tespit edildi. Yaşları 18 ile 64 yıl arasında değişmekteydi. Olguların iş kollarına göre dağılımı incelendiğinde 61 (%54,5) olgunun inşaat sektöründe ve 12 (%10,7) olgunun enerji sektöründe çalıştığı tespit edildi. İş kazalarının 34 (%30,4) olguda yüksekten düşme, 19 (%17) olguda elektrik çarpması nedeniyle gerçekleştiği belirlendi. Yapılan otopsilerde 44 (%39,3) olguda kafatası kemik kırıkları, 22 (%19,6) olguda göğüs kafesi kırıkları vardı. Histopatolojik incelemelerde, 13 (%11,6) olguda kalp-damar patolojileri ve 20 (%17,9) olguda akciğerlerde ödem ve kanama bulundu. Sonuç: Ulusal iş kazası istatistikleriyle de uyumlu olarak, bu çalışmanın sonuçlarına göre, ilk sırada inşaat sektörü bulunmaktadır. Ölüm nedeni olarak ise yüksekten düşmeye bağlı genel beden travmaları, elektrik çarpmaları ve iş makinesi kazaları öne çıkmaktadır.Objective: According to the International Labor Organization, 153 workers are injured and one worker dies because of occupational accidents or diseases every 15 seconds. Every day, 6,300 people die due to occupational accidents or work-related diseases in the world. Methods: Forensic investigation documents and autopsy reports of patients who were autopsied between 2011 and 2015 at the Forensic Medicine Department of Morgue Specialization in Trabzon Group Presidency and whose causes of death were related to occupational accidents were examined retrospectively. Results: It was determined that 111 (99.1%) were male and 1 (0.9%) were female from a total of 112 worker deaths. Their ages ranged between 18 and 64 years. When the distribution of cases by business types was analyzed, it was determined that 61 (54.5%) cases worked in the construction sector and 12 (10.7%) in the energy sector. It was determined that work accidents occurred due to falling from height in 34 (30.4%) cases and electric shock in 19 (17%) cases. There were skull bone fractures in 44 (39.3%) cases and rib cage fractures in 22 (19.6%) cases during autopsies. In histopathological examinations, there were cardiovascular pathologies in 13 (11.6%) cases, edema and bleeding in the lungs in 20 (17.9%) cases. Conclusion: According to the results of this study, construction sector took place on the top, which is consistent with the national work accident statistics. As a cause of death, general body traumas due to falling from high, electric shocks and work machine accidents come to the fore

The frequency of Duchenne muscular dystrophy/Becker muscular dystrophy and Pompe disease in children with isolated transaminase elevation: results from the observational VICTORIA study

IntroductionElevated transaminases and/or creatine phosphokinase can indicate underlying muscle disease. Therefore, this study aims to determine the frequency of Duchenne muscular dystrophy/Becker muscular dystrophy (DMD/BMD) in male children and Pompe disease (PD) in male and female children with isolated hypertransaminasemia.MethodsThis multi-center, prospective study enrolled patients aged 3–216 months with serum alanine transaminase (ALT) and/or aspartate transaminase (AST) levels >2× the upper limit of normal (ULN) for ≥3 months. Patients with a known history of liver or muscle disease or physical examination findings suggestive of liver disease were excluded. Patients were screened for creatinine phosphokinase (CPK) levels, and molecular genetic tests for DMD/BMD in male patients and enzyme analysis for PD in male and female patients with elevated CPK levels were performed. Genetic analyses confirmed PD. Demographic, clinical, and laboratory characteristics of the patients were analyzed.ResultsOverall, 589 patients [66.8% male, mean age of 63.4 months (standard deviation: 60.5)] were included. In total, 251 patients (188 male and 63 female) had CPK levels above the ULN. Of the patients assessed, 47% (85/182) of male patients were diagnosed with DMD/BMD and 1% (3/228) of male and female patients were diagnosed with PD. The median ALT, AST, and CPK levels were statistically significantly higher, and the questioned neurological symptoms and previously unnoticed examination findings were more common in DMD/BMD patients than those without DMD/BMD or PD (p < 0.001).DiscussionQuestioning neurological symptoms, conducting a complete physical examination, and testing for CPK levels in patients with isolated hypertransaminasemia will prevent costly and time-consuming investigations for liver diseases and will lead to the diagnosis of occult neuromuscular diseases. Trial RegistrationClinicaltrials.gov NCT04120168