THE ROLE OF DEVELOPMENT BANKING IN PROMOTING INDUSTRIALIZATION IN TURKEY

Development banks are influential institutions in financing development. Since their establishment back in the 19th century, development banks have played a leading role in supporting development in many countries. Despite the liberalization process of the 1980s and 1990s, development banks have continued to play an active role in financing development in the case of many countries. In the Turkish case, the performance of development banking in supporting development has varied over time. However, one feature has remained constant: development and investment credits did not contribute to the alleviation of regional imbalances even during the period of import substituting industrialization from the 1960s to 1979. Moreover, total fixed capital investments, which are the raison d’être for development banking in Turkey, have been mainly financed by commercial banks. Given the severe recession in the global economy, the development banks in Turkey may play a leading role in financing industrial and social projects. Résumé - Les Banques de développement ont joué un rôle majeur dans le finan-cement du développement dans certains pays depuis leur création au 19ème siècle. Dans le cas de la Turquie, cet appui au développement a varié dans le temps. Cependant, une caractéristique n’a pas changé : les crédits à l’inves-tissement ne contribuent pas à l’atténuation des déséquilibres régionaux, même pendant la période d’industrialisation par substitution aux importations entre les années 1960 et 1979. En outre, les investissements en capital fixe, qui sont pourtant la raison d’être des banques de développement en Turquie, ont été principalement financés par les banques commerciales. Avec la grave récession de l’économie mondiale en 2009, les banques de développement en Turquie pourraient jouer un rôle important dans le financement du secteur industriel et des projets sociaux.INSTITUTIONS AND GROWTH, DEVELOPMENT BANK, TURKEY, REGIONAL DEVELOPMENT

The Place of Islam and Human in Nurettin Topçu’s Education Perspective

The subjects of this work consist of the books written by NurettinTopçu, especially the one named İslam ve İnsan (İslam and Human), as well as the works of other researchers on this topic. Document investigation method, which is a qualitative research method, was used in the collection of the data. Content analysis method was used in the analysis of collected data. The study included information on whether the books selected for this research deal with NurettinTopçu’s world of thought or his philosophical thoughts. Each book was analyzed individually by the researchers and suitable codes were used in the classification of the books on their philosophical dimensions. The results of the content analysis revealed that the works of NurettinTopçu act as a bridge between the traditional construct and the modern one. While his frustration with ethics is emphasized in these works, this is not static, but rather dynamic activism and rebellion; he clearly states that syllabi should include the essentials of topics such as religion, history, nation, and ethics. Keywords: nurettin topçu, education, islam and huma

EXPECTATIONS AND SATISFACTION LEVELS OF WOMEN WHO ARE ATTENDING SPORT CENTERS ACCORDING TO AGE, ILLNESS, AND MARITAL STATUS

The aim of this study was to investigate the expectations and satisfaction levels of women attending sports centers. For this purpose, a total of 499 women actively going sports centers in Gaziantep participated in study voluntarily. In order to determine their expectations and satisfaction from sports centers, an expectation survey consisting of 34 questions and a satisfaction survey consisting of 18 questions were applied to the participants. SPSS 20 programme was used for statistical analysis of the obtained data. As a result of the study, the expectations of women attending sports centers showed significant differences from the variables of marital status, discomfort status, age, occupation, education status, sports history, content of sports activities in sports centers and sportive goals (p<0,05). In conclusion it can be said that the expectations of married women, older in age, have a high educational level and have a high sports background are significantly higher than the others.  Article visualizations

INVESTIGATION OF OPINIONS AND EXPECTATIONS OF THE PUBLIC STAFF WORKING IN GAZIANTEP GOVERNORSHIP ABOUT RECREATION AND SPORTIVE RECREATION HABITS

This study is prepared with the aim of determining the opinions and expectations about recreation and sportive recreation habits of public officials working in the governance of Gaziantep province between 2013-2014. For this study, a sportive recreation scale, which was previously validated and reliable by İc (2004), was used. Descriptive Method was used in the study. A total of 69 people consisting of 21 women and 48 men who worked in the provincial governorship of Gaziantep participated in the survey. As a means of data collection in the survey, questions were asked to determine the demographic characteristics of the participants in the first section and sportive recreation scale was used in the second section. The scale consists of 4 sub-dimensions and 14 items, and a five-point Likert scale is used. SPSS for Windows Version 16.0 package program was used for the statistical analysis of the study data and p < 0.05 was considered statistically significant. İn the analysis of the data, descriptive statistical methods (Frequency, Percentage, Mean, Standard deviation) were used. İndependent sample t-test and Anova test were used in the analysis of hypotheses. The scale was subjected to the reliability test by the Cronbach Alpha statistical method and the study questionnaire was found to be valid at a rate of 0.89. As a descriptive statistic frequency are percentage values are looked at. As a result of the survey, it is found that most of the participants in the survey are high school and university graduates and mostly civil servants, they are mostly 41 years old and over, most of them were doing sport as local and amateur or at the school but currently they do not play sports at a great rate and at the same time they do not participate in recreational activities, they play football with the greatest participation as a sporting recreation activity.  Article visualizations

EXPECTATIONS OF PARENTS WHO ARE SENDING THEIR CHILDREN TO SWIMMING SPORTS

This study was designed to investigate the causes of families' sending their children to swimming summer schools. The working group constitutes the parents who send their children to the summer school swimming schools in Kahramanmaras. A total of 203 people, 155 female and 48 male, participated in the research. In order to determine the reasons for sending the children to the swimming schools, the scale developed by Meral (2010) was utilized. While the findings obtained in the study were evaluated, SPSS 22.0 program was used for statistical analysis. When the study data were evaluated, with Percentage and Frequency, ANOVA and Tukey multiple comparison tests were used for t-test for two independent groups, and comparison of more independent groups. As a result of the study: it is seen that the parents and children are more likely to be concerned about the health of the children, the social relations and the development of the sense of responsibility, the higher the anxiety levels of the men compared to the women, and also there is no statistically significant difference between the education levels and the occupations and expectations.  Article visualizations

Tezgah gövdesi için mineral kompozit malzemesinin mekanik ve titreşim özelliklerinin deneysel incelenmesi

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.Bu çalışmada, çeşitli bilimsel çalışmalarda ve makalelerde titreşim sönümleme kabiliyetinin konvansyionel metal malzemelere oranla daha yüksek olduğu tespit edilen epoksi reçine matriks malzemesi olarak kullanılarak bir kompozit yapı oluşturulmuştur. Kompozit yapıda esnek bir malzeme olan epoksi reçinenin rijitliğini arttırmak amacıyla bazalt granüller ve silis kumu tanecikleri kullanılmıştır. Rijitliğin sağlanması ile birlikte kırılganlığı artan yapının mukavemetini arttırmak ve lif yönü bulunan bir form oluşturmak amacıyla cam elyaf takviyesi ile kompozit yapı desteklenmiştir. Kompozit yapıda kullanılan malzemelerin tedarik edildikten sonra doğrudan kullanılmaları çeşitli olumsuz durumlara yol açtığı için malzemelerin öncelikle bazı ön işlemlere tabi tutulması gerekmektedir. Bu nedenle kompozit yapının döküm ve serim işlemleri yapılmadan önce malzeme hazırlık prosesleri geliştirilerek bu prosesler malzeme hazırlığı sürecinde uygulanmıştır. Ayrıca döküm işlemi esnasında da birbirinden farklı karakteristiklerde malzemeler kullanıldığı için istenmeyen durumlar söz konusu olabilmektedir. Bu sebepler dolayısıyla döküm işlemi için ayrı bir döküm prosesi geliştirilmiştir. Tüm proses geliştirmelerinde otomasyona uygunluk kriteri göz önünde bulundurulmuştur. Kalıplama işlemi için metal, ahşap ve polimer kalıp malzemeleri ile denemeler yapılarak en uygun kalıp malzemesi seri ve prototip üretimler için belirlenmiştir. Farklı karışım oranlarına sahip numunelere titreşim sönümleme ve çekme testleri uygulanmış ve malzemenin mekanik özellikleri belirlenmiştir. Yapılan testler neticesinde endüstriyel kullanıma uygun ve ideal mekanik özelliklere en yakın sonuçlar elde etmemizi sağlayan malzeme bileşim oranları saptanmıştır. Kompozit yapıdaki malzeme katkılarının mekanik özelliklere olan etkileri irdelenerek pozitif ve negatif yönleri ortaya konulmuştur.In this study, a composite structure was created using epoxy resin as the matrix material, which is reported in many studies to have a higher vibration damping capacity that conventional metal materials. To improve the rigidity of the normally flexible epoxy resin, basalt granules and silica sand particles were used in the composite structure, while to improve the strength of the structure, which became more fragile as the rigidity was increased, and to create a form with fibers, the composite structure was reinforced with glass fiber. The materials to be used in a composite structure need to be pre-processed, as skipping this step and using them directly as supplied can lead to negative results. Accordingly, material preparation processes have been developed for application prior to the casting and laying of the materials for the composite structure. Undesirable situations may also arise during casting as materials with different characteristics are used, and so a separate casting process has been developed. The criteria of suitability for automation was taken into account in the development of all the processes. Tests were conducted with metal, wooden and polymer molding materials, and the most appropriate mold materials for prototype and mass production were identified. Vibration damping and tensile tests were conducted on samples of different mixes, and the mechanical characteristics of the developed materials were identified. The tests made it possible to identify the material mixture ratios that best approximated the optimum mechanical characteristics, and identified those most suitable for industrial use. The effects of reinforcement materials on the mechanical characteristics of the composite structure were examined, and their strengths and drawbacks were identified

Tendency to use fake or misleading documents and solution proposals for taxpayers

Amaç- Bu çalışmada vergi mükelleflerinin sahte ve yanıltıcı belge (smiyb) kullanma nedenleri, bunun vergi sistemine etkileri ve soruna çözüm önerileri anlatılmaktadır. Ekonomimizde mükelleflerin neden smiyb kullandıkları, smiyb kullanımının mükelleflere KDV, Gelir ve Kurumlar Vergisi açısından ne gibi avantajlar sağladığı değerlendirilerek, sahte belge kullanımının ülke ekonomisine, kamu idarelerine ve toplumumuza etkileri anlatılarak, vergi denetimi iş yükünü nasıl artırdığına vurgu yapılmıştır. Yöntem- Literatürdeki mevcut kaynaklardan (mevzuat, kitap, makale, tez çalışması, yargı kararları vb.) yararlanılarak, mükelleflerin smiyb kullanım eğilimlerinin nedenleri ve ülkede yol açtığı etkiler incelenmiştir. Ortaya konan bu neden ve etkiler dikkate alınarak, bu soruna çözüm olabilecek önerilerin oluşturulması amacıyla bir anket çalışması yapılmıştır. Bulgular- Yapılan bu çalışma göre; vergi idaresinin enerjisinin önemli bir ısmını bu gibi problemleri çözmeye harcadığı, konuyla ilgili cari dönem vergi denetimlerinin yapılamadığı, yargı organlarında iş yükü sebebiyle davaların arttığı, smiyb kullanarak avantaj sağlayan mükelleflerin yanında rekabet dışı kalan diğer mükelleflerin de piyasada rekabet edebilmek amacıyla smiyb kullanma eğilimine yöneldiği, ekonominin kötü gittiği dönemlerde mükelleflerin kazancını devletle paylaşmak istememeleri, KDV iadesi alabilmek ve hayali ihracat yapmak maksadıyla smiyb’nin araç olarak kullanılması, kayıt dışı ekonomide talep görmesi gibi sebepler yüzünden, ekonomide smiyb kullanım eğiliminin oldukça fazlalaştığı tespit edilmiştir. Sonuç- Konu hakkında uzman olan kişilerle yapılan anket çalışması sonucunda; vergi denetiminin artırılması gerektiği, smiyb kullanımına uygulanan cezaların artırılması gerektiği, mükelleflerin vergi bilinç ve ahlakının geliştirilmesi gerektiği, vergiye gönüllü uyumun teşvik edilmesi ile vergi sistemindeki eksikliklerin giderilmesi ve sık vergi affı kanunlarının çıkarılmaması gerektiği, kayıt dışı faaliyet ve haksız rekabetin engellenmesi gerektiği, sosyal medyanın etkin olarak kullanılması gerektiği, mükelleflerin işlemlerinin yoklamalarla sık sık kontrol edilmesi gerektiği sonuçlarına varılmıştır.Purpose- In this study the causes, effects and suggested sollutions for the taxpayers' tendency to use fake documentation is covered. This study investigates why taxpayers use fake documents, what benefits the taxpayers gain and the effects of the use of counterfeit documents on the Turkish economy and public administration. Methodology- The existing literature (legislation, books, articles, thesis studies, judicial decisions, etc.) were compiled to gain ideas about the reasons of tendency to use fake documents by taxpayers. Hemce, a questinaire is applied to CPAs, tax auditors and accountants. Findings- The investigation revealed that a significant time and effort have been spent by tax administration to deal with the problem and the current tax audits cannot produce an effective solution. Besides, the taxpayers show a stronger incentive to use fake documents when the economic conditions tend to go bad. Conclusion- The results of the survey suggested that social media may be applied to reach out the taxpayers, tax auditing may be tighten, harsh penalties could be applied, voluntary compliance may be encouraged by tax administration. It is concluded that the transactions of taxpayers should be audited more frequently with polls.Publisher's Versio

Teaching death in Türkiye: The theme of death in illustrated children’s books

The aim of this study is to determine how the theme of death in preschool children’s literature is perceived by preschool teachers. For this purpose, four children’s books were examined by nine preschool teachers and their opinions were recorded. The research was carried out with a qualitative approach in accordance with the phenomenological research design. The examined books were evaluated in terms of the treatment of the mourning process, the treatment of the concept of death and formal characteristics. The results showed that the preschool teacher’s personal perceptions, prejudices, feelings and thoughts, apart from the scientific criteria, play a significant role in the handling of the books on the subject of death. On the other hand, it was seen that there is no consensus on the transfer of taboo topics such as death by the preschool teachers with correct and scientifically valid methods. For this reason, experimental studies can be planned and effective teaching methods can be developed on the teaching of taboo subjects, especially death, to preschool children. It can be argued that more research is needed to identify the sources of perceptions of teachers who play a leading role in teaching taboo topics to children, and according to the results of this study, they should receive more professional training on teaching taboo topics