37 results on '"Turna, Fatma"'
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2. Rule extraction for tram faults via data mining for safe transportation
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Gürbüz, Feyza and Turna, Fatma
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- 2018
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3. In vivo genotoxic effects of four different nano-sizes forms of silica nanoparticles in Drosophila melanogaster
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Demir, Eşref, Aksakal, Sezgin, Turna, Fatma, Kaya, Bülent, and Marcos, Ricard
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- 2015
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4. Zinc oxide nanoparticles: Genotoxicity, interactions with UV-light and cell-transforming potential
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Demir, Eşref, Akça, Hakan, Kaya, Bülent, Burgucu, Durmuş, Tokgün, Onur, Turna, Fatma, Aksakal, Sezgin, Vales, Gerard, Creus, Amadeu, and Marcos, Ricard
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- 2014
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5. A Comparative Study of the Central Administration Budget Preparation Process in Turkey and Sweden
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Turna, Fatma, primary, Kurtulmaz, Nihan, additional, and Kozali, Burak, additional
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- 2017
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6. Energy Efficiency Policies in Some of the European Countries
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Çevik, Savaş, primary, Erdoğdu, M. Mustafa, additional, and Turna, Fatma, additional
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- 2016
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7. Kayıt Dışı Ekonomide Farklı Bir Boyut: Evden Çalışma
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GEYİK, Osman, primary and TURNA, Fatma, additional
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- 2021
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8. Genotoxic and cell-transforming effects of titanium dioxide nanoparticles
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Demir, Eşref, Akça, Hakan, Turna, Fatma, Aksakal, Sezgin, Burgucu, Durmuş, Kaya, Bülent, Tokgün, Onur, Vales, Gerard, Creus, Amadeu, and Marcos, Ricard
- Published
- 2015
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9. The relationship between tax burden and public spending: An econometric analysis on Turkey (1970-2019)
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Geyik, Osman, Turna, Fatma, Dicle Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, and Geyik, Osman
- Abstract
Vergi yükü konusu mükelleflerin vergiye uyumunu belirleyen önemli bir etmen olarak değerlendirilmektedir. Vergi yükü artıkça mükelleflerin vergilere karşı sergilemiş oldukları tutum ve davranışların da nitelik değiştirdiğini ifade etmekte yarar vardır. Artan vergi yükü oranınca kamu harcamalarında bir artışın meydana gelip gelmediği konusu bu açıdan mükellefler için önemli bir hal almakta, vergi gelirleri ve vergilendirme süreci üzerinde çeşitli etkiler ortaya çıkarmaktadır. Bu çalışmada Türkiye’de 1970-2019 döneminde vergi yükü ile tam kamusal mallara yönelik kamu harcamaları arasındaki ilişki incelenmiştir. Bu ilişkinin tespiti için yapısal kırılmalı Gregory-Hansen eşbütünleşme testi kullanılmış ve değişkenler arasında uzun dönemli bir ilişki bulunmuştur. Uzun dönem katsayılarının tahmininden elde edilen sonuçlar vergi yükündeki %1’lik artışın kamu harcamalarını %0,51 arttırdığını göstermiştir. Vektör hata düzeltme modeline dayalı Granger nedensellik testine göre uzun dönemde vergi yükünden kamu harcamalarına doğru tek yönlü nedensellik ilişkisi tespit edilmiştir. Bu sonuçlar doğrultusunda artan vergi yükü oranından daha fazla düzeyde kamu harcaması yapılarak mükelleflerin vergilere karşı uyumu sağlanabilir. The issue of tax burden is considered to be an important factor in determining the tax compliance of taxpayers. It is worth noting that as the tax burden increases, the attitudes and behaviours of taxpayers towards tax also change. In this respect, the question of whether an increase in public spending takes place at the same rate of an increase of the tax burden gains importance for taxpayers and has various effects on tax revenues and taxation. This study examines the relationship between tax burden and public spending on public goods in Turkey during 1970 to 2019. The Gregory-Hansen structural fracture cointegration test was used to identify this relationship and a long-term relationship was found between the variables. The results obtained from the estimates of the long-term coefficients showed that a 1% increase in the tax burden increased public spending by 0,51%. According to the Granger causality test based on the vector error correction model, a one-way relationship of causality was established from tax burden to public spending in the long term. Based on these results, it is safe to say that tax compliance of taxpayers can be achieved by making more public spending than the rate of increase of tax burden.
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- 2021
10. E-tax practices and challenges encountered in Turkey
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Turna, Fatma, Geyik, Osman, Dicle Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, and Geyik, Osman
- Abstract
21. yüzyılın getirmiş olduğu dijital dünya ile birlikte, bilgi teknolo- jileri adı altında köklü değişiklikler meydana gelmiş ve bu değişiklikleryaşamın her alanında devrim niteliğinde uygulamalar getirmiştir. Birçokülkede e-dönüşüm olarak nitelendirilen ve e-devlet adı altında hayatageçirilen bu uygulamalar ülkemizde de gerekli ilgiyi görmüş ve uygula- ma alanlarının kapsamı gün geçtikçe genişletilmeye başlamıştır. Bu uy- gulamaların yoğun bir şekilde yaşandığı alanlardan biri vergilendirmealanıdır. Gelir İdaresi Başkanlığı (GİB) bu süreçte vergi idarelerinin vemükelleflerin vergisel işlemlerini kolaylaştırabilmek adına birçok elekt- ronik uygulamayı e-vergi uygulamaları adı altında başarılı bir şekildehayata geçirmiştir. Amaç, vergilendirme hizmetlerini en kısa zamandave en az maliyetle gerçekleştirerek tasarruf imkânını sağlamaktır. Ancak, bu uygulamaların söz konusu amaca hizmet kapsamında etkin, verimlive başarılı bir şekilde işleyebilmesi adına gerekli olan politikalar veplanlamalar e-vergi uygulamalarında bazı olumsuzlukları beraberindegetirmektedir. Bu kapsamda e-vergi uygulamalarında yaşanılan sorunlarçalışmanın ana konusunu oluşturmaktadır. The digital world brought about by the 21st century has led to ra- dical changes in the field of information technologies, revolutionizing allaspects of life. These practices, which are described as e-transformationin many countries and implemented under the name of e-government,have also received a lot of attention in Turkey and become more popularevery day. Taxation is a field where these practices have becomewidespread. In this process, the Revenue Administration (GIB) has suc- cessfully introduced many electronic practices under the name of e-taxpractices in order to facilitate tax-related transactions of tax administra- tions and taxpayers. The goal is to provide savings by performing taxa- tion services in the shortest time and at the least cost. However, the poli- cies and plans necessary for the effective, efficient and successful functi- oning of these practices towards achieving this goal bring about somedisadvantages to e-tax practices. The challenges encountered in e-taxpractices are the main subject of this study.
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- 2021
11. ABD modeli ışığında Türk vergi hukukunda ev eksenli çalışma
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Turna, Fatma, Doğrusöz, Ahmet Bumin, and Maliye Anabilim Dalı Mali Hukuk Bilim Dalı
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Maliye ,Hukuk ,Taxation ,Vergi hukuku ,Türkiye ,Turkey ,Law ,Finance ,Law and legislation - Abstract
Dördüncü sanayi devrimi olarak bilinen 21. Yüzyıl, bir taraftan dijital dünyaya geçişibaşlatmış; diğer taraftan yaşanan salgın hastalıklar nedeniyle pandemi çağı olaraknitelendirilmiştir. Nitekim insanların evden çalışmasını ve sosyal mesafenin korunmasınısöyleyen COVID 19 pandemisi, dünyadaki birçok alışkanlığı değiştirmiş; ekonomiyi, eğitimi vesağlığı eve taşıyarak birçok sektörü sanallaştırmıştır. Özellikle bu süreçte birçok ülke için eveksenli çalışmak artık bir ayrıcalık olmayıp, bir zorunluluk haline gelmiştir. Öte yandan kayıtdışı ekonominin önemli bir parçası konumunda olan bu çalışma modeli, vergi hukukunu işlevsizbırakmaktadır. Özellikle Türk vergi hukukunda bu çalışma modeline ilişkin yapılan yasaldüzenlemeler yetersiz kalmıştır. Bu nedenle, çalışmamızda öncelikli olarak ev eksenli çalışmamodeline ilişkin teorik bilgilere yer verilmiş ve bu çalışma kapsamında oldukça eski bir tarihesahip olan ABD’nin bu çalışma modeline ilişkin vergileme esasları incelenmiştir. Buna karşılıkülkemizde ise ev eksenli çalışmaya ilişkin vergi uygulamalarındaki sorunlar, yargı kararları veGelir İdaresi Başkanlığı görüşleri çerçevesinde incelenmiş ve ABD modeli çerçevesindedeğerlendirilmiştir.--------------------The 21st Century, known as the fourth industrial revolution, started the transition to the digital world on the one hand; on the other hand, it was described as an age of pandemic due to epidemics. As a matter of fact, COVID 19 pandemic, which tells people to work from home and maintain social distance, has changed many habits in the world and virtualized many sectors by bringing the economy, education and health home. Especially in this process, home-based work is no longer a privilege for many countries, it has become a necessity. On the other hand, this working model, which is an important part of the informal economy, renders tax law dysfunctional. Especially in Turkish tax law, the legal regulations regarding this working model have been insufficient. For this reason, in our study, primarily theoretical information about home-based working model is included and the taxation principles of this working model of the USA, which has a very old history, were examined. On the other hand, in our country, problems in tax practices related to home-based work were examined within the framework of judicial decisions and the Revenue Administration views and evaluated within the framework of the USA model.
- Published
- 2020
12. Is there a relation between histopathologic characteristics of pterygium and recurrence rates?
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Nuhoglu, Fadime, Turna, Fatma, Uyar, Meral, Ozdemir, Fatma Esin, and Eltutar, Kadir
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- 2013
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13. Heavy Metal Accumulation in Kidney of wild Microtus guentheri (Danford and Alston 1880) from The Korkuteli-Antalya, Turkey
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Turna, Fatma and Yavuz, Mustafa
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ЕСТЕСТВЕННЫЕ И ТОЧНЫЕ НАУКИ::Биология [ЭБ БГУ] - Published
- 2017
14. Heavy Metal Accumulation in Muscle Tissue of Wild Microtus guentheri (Danford and Alston 1880) from The Korkuteli-Antalya, Turkey
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Turna, Fatma and Yavuz, Mustafa
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ЕСТЕСТВЕННЫЕ И ТОЧНЫЕ НАУКИ::Биология [ЭБ БГУ] - Published
- 2017
15. TÜRKİYE'DE VERGİLERİN TARHINDA ZAMANAŞIMINA İLİŞKİN ÖZELLİK ARZ EDEN DURUMLAR
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TURNA, Fatma, primary
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- 2018
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16. Clustering performance comparison of new generation meta-heuristic algorithms
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Özbakır, Lale, primary and Turna, Fatma, additional
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- 2017
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17. Use of Common Rodents to Determination of the Genotoxicity and Biomonitoring Studies in Heavy Metal Polluted Areas
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TURNA, Fatma and YAVUZ, Mustafa
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Ekotoksikoloji,ağır metal kirliliği,biyobirikim,küçük kemirgenler,Comet yöntemi ,Ecotoxicology,heavy metal pollution,bioaccumulation,small rodents,Comet assay - Abstract
Çevredeki küçük memelilerin genotoksisite için biyomonitör olarak kullanılması çevrenin farklı kirletici faktörlere karşı korunmasında ‘erken uyarı sistemi’ olarak kabul edilmektedir. Küçük memelilerden olan kemirgenler yaygın olarak kullanılan çeşitli çevresel kirliliğin ve genetik hasarın uygun belirteçleridir. Comet Yöntemi kullanılarak genotokisisitenin izlenmesi, doğal yaşam alanlarında farklı kirleticilere maruz kalmış küçük boyutlu memelilerden yabani kemirgen türlerindeki DNA hasarının tespit edilmesi için kullanılan yaygın bir metottur. Dünyada yapılan bir çok çalışma ağır metaller ile kirlenmiş alanlardan yakalanan yabani küçük memelilerde DNA hasarının ve biyobirikimin meydana gelebileceğini göstermiştir. Bu derlemenin amacı farklı faktörler (örneğin, maden arama çalışmaları, endüstriyel ve tarımsal faaliyetler) ile kirlenmiş alanlarda yaşayan yabani küçük memelilerin kullanıldığı ve Comet Yöntemi ile yürütülen ekotoksikolojik biyoizlem çalışmalarına dikkat çekmektir., The use of small mammals biomonitoring for genotoxicity in the environment is assume as an -early warning system- for protect the environment from different pollution factors. Small mammals as rodents are widely used as convenient indicators of various environmental pollution and genotoxic damage. Genotoxicity monitoring using the Comet assay is a common method for detect the DNA damage of small mammals as wild rodent species which exposed different pollution in natural habitats. A number of studies in the world demonstrate that DNA damage and bioaccumulation can be occured in native small mammals which trapped the areas polluted by heavy metals. The aim of this review is to draw attention to the ecotoxicological biomonitoring studies conducted by Comet Assay that use living native small mammals in different areas polluted by various factors (such as, mining, industrial and agricultural activities)
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- 2016
18. Energy Efficiency and Policy Mix in the European Countries
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CEVİK, Savas, TURNA, Fatma, and ERDOGDU, M. Mustafa
- Abstract
Although countries have had concerns about energy security and energy supply for a long time, global warming and other environmental problems have led to increased interest in renewable energy use and energy efficiency only in the last decades. On the one hand, energy efficiency is important for cost-effective use of resources, overcoming environmental problems, and improving energy security. On the other hand, it is important for increasing living standards and life quality of inhabitants. Therefore, many countries have developed energy efficiency policies since 1970s. Among them, the EU countries appear as in a very good shape in policy design and innovation policies. Energy efficiency policies and their instruments are inherently complex due to the sectoral diversity, a variety of audience and uses. However, the success of a policy could largely depend on the process of policy making with regard to the characteristics of the policy, instruments and measures used, stakeholders involved and its targets. This paper aims to examine the effect of policy packages on the impact level of policies and to search if there is any efficient combination of policy instruments, based on the data of the MURE project which is a unique database on energy efficiency policy measures in 28 EU countries and Norway. First, the study provides an insight into the energy efficiency policies in European Countries by their sectoral distribution, targeted end-use and measure types to determine policy mix and policy trend. Later, it analyzes the policy packages to determine if the policy mix with respect to sectors, actors and measures has any effect on semi-quantitative impact levels of policies through cross-tabulations. The main finding of the paper is that the policy mix is crucial for policy success. Key wordsEnergy Policy, European Union, Energy Efficiency, MURE Project
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- 2016
19. Yeni nesil metasezgisel yaklaşımların kümeleme performanslarının karşılaştırılması: Resmi istatistiklerde uygulama
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Turna, Fatma, Özbakır, Lale, and Endüstri Mühendisliği Anabilim Dalı
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İstatistik ,Endüstri ve Endüstri Mühendisliği ,Statistics ,Industrial and Industrial Engineering - Abstract
Veri analizinde kümeleme yöntemlerinin kullanılmasına ilişkin literatürde birçok çalışma bulunmakta ve kümeleme halen araştırmacılar tarafından zor bir problem olarak ele alınmaktadır. Parametre sayısı az ve hesapsal zamanı kısa olan algoritma arayışı nedeniyle yeni nesil yaklaşımların kümeleme problemine uygulanması ilgi çekmektedir.Bu tez çalışması; özgün olarak literatüre giren ve performanslarını standart test fonksiyonlarında ispatlayan iki yeni nesil metasezgisel yaklaşımın kümeleme problemine uygulanmasını içermektedir. Bu algoritmalardan biri olan İyon Hareketi Algoritması, doğadaki iyonların hareketlerinden esinlenmiştir. Ağırlıklı Süperpozisyon Çekim Algoritması ise temelde süperpozisyon ve ajanların çekim hareketi prensiplerine dayanmaktadır. Her iki algoritma da literatürdeki sürekli, kategorik ve karma 10 veri kümesine uygulanarak, performansları Parçacık Sürü Optimizasyon Algoritması ve Yapay Arı Koloni Algoritması ile karşılaştırılmıştır. Uygun olmayan çözümlerin seçilmemesi için tüm algoritmalara Deb kuralı uygulanmıştır. Elde edilen sonuçlar, her iki algoritmanın da kümeleme probleminde rekabet edebilir olduğunu göstermiştir. Kategorik verilerdeki en iyi performansı gösteren iki algoritma, Türkiye İstatistik Kurumu tarafından düzenli olarak gerçekleştirilen Yaşam Memnuniyet Araştırması'na uygulanmış ve sonuçlar yorumlanmıştır.Çalışmadaki görüş ve yorumlar hazırlayanın kendisine aittir, Türkiye İstatistik Kurumu'nu bağlamaz. Bu teze dayanarak yapılan tüm çalışmalar için de aynı durum geçerlidir.Anahtar Kelimeler: Kümeleme; İyon hareketi algoritması; Ağırlıklı süperpozisyon çekimi algoritması; Yaşam memnuniyet araştırması. There are many studies in the literature regarding the use of clustering methods and clustering is still considered as a difficult problem by researchers. Due to the searching for an algorithm with less number of parameters and short computational time, application of new generation approaches to the clustering problem draws attention.This thesis includes the application of two new generation meta-heuristic approaches-originally entered the literature and proved the performances in standard test functions- to the clustering problem. The Ion Motion Optimization Algorithm that one of these algorithms has been inspired by the movements of ions in nature. In the second place the Weighted Superposition Attraction Algorithm is essentially based on superposition and the principles of the attracted movements of agents. Both algorithms applied to 10 continuous, categorical and mixed datasets in the literature and their performances are compared with the Particle Swarm Optimization Algorithm and the Artificial Bee Colony Algorithm. For non-selection of unsuitable solutions, Deb rules were applied to all algorithms. The obtained results showed that both algorithms are competitive in the clustering problem. Two algorithms that show the best performance in categorical data applied to the Life Satisfaction Survey regularly carried out by Turkish Statistical Institute and the results are interpreted. The opinions and comments in this dissertation belong to writer and do not reflect the opinions of Turkish Statistical Institute. For all the work done on the basis of this thesis is the same as previous.Keywords: Clustering; Ion motions algorithm; Weighted superposition algorithm; Life satisfaction survey 167
- Published
- 2016
20. Çocuk ve ergenlerdeki problemli mobil telefon kullanımının uyku alışkanlıkları ile ilişkisi
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Turna, Fatma, Doğangün, Burak, and Çocuk ve Ergen Ruh Sağlığı ve Hastalıkları Ana Bilim Dalı
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Psychiatry ,Child psychiatry ,Dependency ,Wakefulness ,Adolescents ,Sleep ,Children ,Mobile phone ,Psikiyatri ,Technological dependence ,Telephone - Abstract
Amaç: Günümüzde mobil telefonlar iletişim kurma özelliklerinin dışında bireylerin günlük yaşantılarının önemli bir parçası haline gelmiştir. Teknolojinin abartılı kullanımı gibi problemli mobil telefon kullanımının da uyku alışkanlıkları, kalitesi ve süresini etkileme potansiyeli mevcuttur. Psikopatoloji zemininde bu etkilerin daha güçlü olması beklenebilir. Bu çalışmada mobil telefon kullanım ve uyku arasındaki ilişkiyi klinik ve normal popülasyon arasında karşılaştırmak amaçlanmıştır.Gereç ve Yöntem: Bu çalışmanın örneklemi; çocuk psikiyatri polikliniğine başvuran 173 çocuk ve daha önce poliklinik başvurusu olmayan 321 çocuktan oluşmaktadır. Değerlendirme için sosyodemografik veri formu, mobil telefonu kullanımı bilgi formu, 'Problemli Mobil Telefon Kullanım Ölçekleri (PMTK)', 'Çocuk Uyku Alışkanlıkları Ölçeği (ÇUAA)' ve 'Çocuklara Yönelik Günlük Ritm Belirleme Ölçeği (ÇYGRBÖ)' kullanılmıştır. Bulgular: Çalışmaya katılan klinik grup yaş ortalaması 14.67 (±1.48) olan 99 kız (%57.2) ve 74 erkek (%43.6) çocuktur. Klinik başvurusu olmayan çocuklarla karşılaştırıldığında, PMTK, ÇUAA ve ÇYGRBÖ skorları klinik grupta anlamlı düzeyde yüksek bulunmuştur. Uyku alışkanlıkları açısından psikopatolojik zeminin en önemli yordayıcı faktör olduğu görülmüştür. Problemli mobil telefon kullanımının uyku ile ilgili diğer risk faktörleri kontrol edildiğinde dahi uykuyu olumsuz etkilemeye devam ettiği bulunmuştur.Sonuç: Yoğun mobil telefon kullanımı uyku hijyenini olumsuz etkilemekte ve uyku problemlerine neden olmaktadır. Problemli mobil telefon kullanımı klinik grupta uyku problemlerine olumsuz etkisinin daha güçlü olması nedeniyle ruh sağlığı uzmanları tarafından dikkate alınması gereken bir problemdir. Ancak kesitsel bir çalışma olması nedeniyle nedensel ilişkiler konusunda net bir bilgi vermek zordur. Bu amaçla uzunlamasına izlem çalışmalarının yapılmasına ihtiyaç vardır. Anahtar Kelimeler: Problemli Mobil Telefon Kullanımı, Uyku, Teknoloji, Kronotip Purpose: Nowadays mobile phones have become an important part of daily lives. Problematic mobile phone usage has the potential to affect sleeping habits, quality and duration. On the psychopathology ground, these effects can be expected to be stronger. We aimed to compare the relationship between mobile phone usage and sleep in the clinical and normal population.Method: The sample of the study consisted of 173 children with clinical presentation and 321 children as control group. Sociodemographic data form, mobile phone usage information form, 'Problematic Use of Mobile Phones (PUMP) Scales', 'Children's Sleep Habits Questionnaire (CSHQ)', 'Morningness Eveningness Scale for Children (MESC)' were used. Findings: The mean age of the cases was 14.67(±1.48), %57.2 of the participants were female, %43.6 of the participants were male. Scores of PUMP, CSHQ and MESC were found to significantly higher in the clinical group. The psychopathological background was found to be the most important predictor of sleep habits. Problematic use of mobile phones continues to negatively affect sleeping habits even other sleep related risk factors are controlled. Conclusions: Intense mobile phone usage negatively affects sleep hygiene and causes sleep problems. Problematic mobile phone usage that should be taken into account by mental health professionals because of the stronger adverse effect on sleep problems in the clinical group. However, due to the cross-sectional study it is difficult to give precise information about causal relationships. For this purpose, there is a need for longitudinal monitoring studies.Key Words: Problematic Mobile Phone Usage, Sleep, Technology, Chronotype 128
- Published
- 2016
21. Türk Vergi Hukukunda zamanaşımı
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Turna, Fatma, Doğrusöz, Ahmet Bumin, Maliye Anabilim Dalı, and Maliye Anabilim Dalı Mali Hukuk Bilim Dalı
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Maliye ,Turkish Tax Code ,Turkey ,Tax Law ,Taxes ,Prescription ,Law and legislation ,Türkiye ,Vergi hukuku ,Hukuk ,Taxation ,Fiscal Law ,Turkish Tax Law ,Law ,Vegilendirme ,Finance - Abstract
ÖZETVergi hukukunda zamanaşımı, verginin tarh, tahakkuk ve tahsil aşamalarında titizlikle nazara alınması gereken önemli bir müessesedir. Bu sadece vergi güvenliği için değil, aynı zamanda vergicilikte adil olma prensibinin bir gereği olarak, mükellef hukuku bakımından düşünülmesi ve objektif olarak uygulanması gereken bir husustur. Bugün ekonominin karmaşık bir yapıya sahip olması, yeni vergilerin getirilmesi, siyasi etkiler, vergisel işlemlerin uluslararası boyutu gibi nedenlerden dolayı vergi sistemimiz oldukça karmaşık bir yapıya bürünmüş ve uygulamada bir takım sorunları karşımıza çıkartmıştır. Bu nedenle çalışmamızda, öncelikli olarak zamanaşımı konusunda teorik bilgilere yer verilmiş ve zamanaşımına ilişkin vergi uygulamalarındaki sorunlar, yargı kararları ve Maliye Bakanlığı görüşleri çerçevesinde incelenmeye çalışılmıştır. Söz konusu sorunlara yönelik öğretide yer verilen öneriler incelenerek yorumlarımız doğrultusunda değerlendirilmiştir.ABSTRACTTHE PRESCRIPTION IN TURKISH TAX LAWPrescription in the tax law is a remarkable institution which must always be considered at the imposition, assessment and collection stages of taxing. The reason for this is not only tax security, but it's also an important consideration that must be taken with regard to taxpayer, due to the fairness principle of taxation. It must also be applied objectively. Recently, our tax system began to have a very complex structure, thanks to the complex structure of the economy, the imposition of nex taxes, political effects, and the international dimensions of tax transactions. This led to some problems of tax applications. Because of this, the theoretical knowledge on prescription is adressed primarily in this dissertation, and the problems of prescription on tax applications are examined by using judicial decisions and opinions of Ministry of Finance. The suggestions which are given as a solution to these problems are examined and evaluated in the light of our comments.
- Published
- 2014
22. Determination Of Tio2, Zro2, And Al2O3 Nanoparticles On Genotoxic Responses In Human Peripheral Blood Lymphocytes And Cultured Embyronic Kidney Cells
- Author
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Demir, Esref, Burgucu, Durmus, Turna, Fatma, Aksakal, Sezgin, and Kaya, Bulent
- Abstract
In this study a genotoxic evaluation of titanium dioxide (TiO2, 2.3 nm), zirconium oxide (ZrO2, 6 nm), aluminum oxide (Al2O3, 16.7 nm) nanoparticles (NP) and their ionic forms was conducted using human peripheral blood lymphocytes and cultured human embryonic kidney (HEK293) cells by means of a modified alkaline comet assay with/without the formamidopyrimidine-DNA glycosylase (Fpg) and endonuclease III (Endo III) enzymes. Modifications to the comet assay by using lesion-specific endonucleases, such as Endo III and Fpg, detect DNA bases with oxidative damage. Both human peripheral blood lymphocytes and cultured embryonic kidney cells were incubated with TiO2, ZrO2, or Al2O3 NP at concentrations of 1, 10, or 100 g/ml. Our results showed no significant induction in DNA damage by the comet assay with/without the Endo III and Fpg enzymes at all concentrations of ZrO2 and Al2O3. In the case of TiO2 NP only the highest concentration of 100 g/ml significantly induced a genotoxic response. Data thus indicate that both ZrO2 and Al2O3 NP were not genotoxic in our system and in the case of TiO2 the lowest-observed-adverse-effect level (LOAEL) for genotoxicity was 100 g/ml. Evidence indicates that these metallic NP are considered safe in light of the fact that no genotoxicity was noted with ZrO2 and Al2O3 and that the highest TiO2 concentration is not environmentally relevant.
- Published
- 2013
23. Veri madenciliği teknikleriyle tramvay arıza kayıtlarından kural çıkarımı
- Author
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GÜRBÜZ, Feyza and turna, fatma
- Published
- 2012
24. Resveratrol'ün Drosophila melanogaster'de antigenotoksik etkilerinin araştırılması
- Author
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Turna, Fatma, Kaya, Bülent, and Biyoloji Anabilim Dalı
- Subjects
Biology ,Biyoloji - Abstract
Bu çalışmada, Drosophila melanogaster'de somatik mutasyon ve rekombinasyon testi (SMART) kullanılarak farklı mekanizmalar ile hasara neden olan üç mutajene karşı (EMS, 4-NQO ve K2Cr2O7) Resveratrol'ün antigenotoksik etkileri araştırılmıştır. SMART genetik değişimleri geniş bir spektrumda hızlı ve ucuz şekilde belirlemeye yarayan güvenilir bir yöntemdir. Bu çalışmada larvalar ön ve eş zamanlı uygulamalara maruz bırakıldılar. Ön uygulama çalışmasında; ikinci evre transheterozigot larvalar Resveratrol (1, 5 ve 10 mM) dozları ile beslendikten 24 saat sonra mutajen kimyasallara maruz bırakılmıştır. Eş zamanlı uygulamalar için ise, üçüncü evre transheterozigot larvalar eş zamanlı olarak hem Resveratrol hem de mutajenlere maruz bırakılmıştır. Bu mutajenlerin genotoksik etkileri, larvaların kanat imajinal disk hücrelerinde meydana gelen genetik değişimlerin (nokta mutasyon, parça kopması, ayrılmama ve rekombinasyon) sonucunda oluşan mutant trikomlara göre değerlendirildi. Değerlendirme, Graf vd tarafından belirtilen sınıflandırma (küçük tek tip, büyük tek tip, ikiz, toplam mwh ve toplam klonlar) esas alınarak yapıldı. Resveratrol'ün 1, 5 ve 10 mM dozları Drosophila'da eş zamanlı denemelerde K2Cr2O7'a karşı güçlü bir antigenotoksik aktivite oluşturmuştur. Yine eş zamanlı denemelerde Resveratrol'ün 5 ve 10 mM dozları EMS'ye karşı antigenotoksik etki gösterirken, Resveratrol'ün 1 mM dozu genotoksik aktiviteyi çok az miktarda arttırmıştır. Diğer taraftan Resveratrol'ün 1 ve 5 mM dozları 4-NQO'ın oluşturduğu toplam klon sayılarını azaltırken, 10 mM dozu ise toplam klon sayılarını arttırmıştır. Ön uygulamalı denemelerde Resveratrol'ün 1, 5 ve 10 mM dozlarının K2Cr2O7'a ve EMS'ye karşı güçlü antigenotoksik aktiviteye sahip olduğu gözlenmiştir. Ayrıca Resveratrol'ün 1 ve 10 mM dozlarının 4-NQO'in indüklediği genotoksik hasarı arttırdığı, 5 mM dozunun ise bu hasarı azalttığı gözlenmiştir. Bu çalışma, Resveratrol'ün ön uygulamalı denemelerinde EMS ve K2Cr2O7`ın neden olduğu genotoksik hasara karşı Resveratrol'ün koruyucu potansiyelinin eş zamanlı uygulamalara göre daha yüksek olduğunu göstermiştir. Sonuç olarak Resveratrol, D. melanogaster' de EMS ve K2Cr2O7 karşı antigenotoksik etki göstermiş ancak 4 NQO'in genotoksisitesine karşı çelişkili sonuçlar görülmektedir. In this study, the antigenotoxic effects of Resveratrol was tested using the somatic mutation and recombination test (SMART) in Drosophila melanogaster against three mutagens (EMS, 4-NQO and K2Cr2O7) which causes genotoxicity with different mechanisms. SMART is a reliable assay to detect a broad range of genetic alterations in a rapid and inexpensive way. In this study, the larvae were treated both pre and simultaneous exposure. For the pre-treatment study; second instar trans-heterozygous larvae were exposed to Resveratrol doses (1, 5 and 10 mM), after 24 hours later they were exposed three different mutagenic chemical (EMS, 4-NQO and K2Cr2O7). For simultaneous treatments 3-day old larvae were exposed Resveratrol concentrations and mutagenic chemicals simultaneously. The effects of these mutagens were evaluated according to genetic changes (point mutation, deletion, non-disjunction, and recombination) in wing imaginal disc cells that lead to the formation of mutant trichomes. Evaluation was done according to the classification (small single spot, large single spot, twin spot, total mwh and total spot) developed by Graf et al. Simultaneously given 1, 5 and 10 mM doses of Resveratrol produced a strong antigenotoxic activity against K2Cr2O7. Similarly simultaneous treatments 5 and 10 mM doses of Resveratrol showed antigenoticity against EMS, while 1 mM dose induced small amount o genotoxic actions in a very small amount. On the one hand, 1 and 5 mM doses of Resveratrol reduced the total spot numbers produced by 4-NQO, 10 mM dose of Resveratrol increased the total spot numbers. In pre-treatments, while 1, 5 and 10 mM doses of Resveratrol produced a strong antigenotoxic activity against K2Cr2O7 and EMS. 1 and 10 mM doses of Resveratrol increased the damage induced by 4-NQO however 5 mM dose of Resveratrol reduced that damage. Our results indicate that protective effect of Resveratrol against genotoxic damage caused by EMS and K2Cr2O7 is higher in pre-treatment compared to simultaneously treated larvaes. Consequently, Resveratrol exerts antigenotoxic activity against to EMS and K2Cr2O7 in D. melanogaster however it produces conflicting results against 4-NQO genotoxicity. 81
- Published
- 2012
25. Veri madenciliği teknikleriyle tramvay arıza kayıtlarından kural çıkarımı
- Author
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Turna, Fatma, Gürbüz, Feyza, and Endüstri Mühendisliği Anabilim Dalı
- Subjects
Endüstri ve Endüstri Mühendisliği ,Transportation ,Railway systems ,Ulaşım ,Classification ,Data mining ,Industrial and Industrial Engineering - Abstract
Son yıllarda dünyada raylı sistem taşımacılığında meydana gelen gelişmeyle birlikte bu sektör bilimsel araştırmacılar için cazip hale gelmeye başlamıştır. Yeni gelişmekte olan bir sektörde toplanan verinin, son yıllarda popüleritesini arttıran veri madenciliği teknikleriyle analiz edilmesinin önemi düşünülerek, Türkiye'deki bir tramvay işletmesinden yaklaşık 4 yıllık tramvay arıza kayıtları veri seti temin edilmiştir. Bu veri seti üzerinde veri madenciliği teknikleri uygulanarak, sefere engel arızaların meydana gelmesiyle ilgili kuralların çıkarılması amaçlanmıştır. Eldeki ham veri; veri temizleme, birleştirme ve dönüştürme işlemlerine tabi tutulmuş, kaba kümeler yaklaşımını kullanan Rosetta programı ile indirgenmiş ve indirgenmiş veriyi sınıflandırmak için Weka' nın karar ağaçları ve kural bulma algoritmaları kullanılmıştır. Sonuçta, anlamlı ve yararlı kurallar bulunmuş ve yorumlanmıştırAnahtar Kelimeler: Veri madenciliği; raylı sistem; kural bulma; arıza tahmini; sınıflandırma In recent years, with the emergence of rail transportation in the world, scientific researchers have been attracted to this sector. In view of the significance of analyzing the data through data-mining technique, which has recently increased in popularity in anewly developing sector, the data set of an approximately 4-year record of tram faults from a railway transportation company in Turkey have been obtained. The aim of the study is the rule extraction from the occurrence of faults that cause delays in tram services. The raw data is cleaned, integrated, reduced and transformed to be useful for data-mining tools. For this purpose we used a raw set tool Rosetta as well as Weka for rule extraction. As a result we obtained meaningful and useful rules, and these rules were interpreted.Keywords: Data-mining; rail system tools, rule extraction, fault prediction; classification 93
- Published
- 2011
26. GEÇMİŞTEN GÜNÜMÜZE MERKEZ BANKALARI VE MODERN MERKEZ BANKACILIĞININ BİR ÖRNEĞİ: AVRUPA MERKEZ BANKASI
- Author
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TURNA, Fatma, primary
- Published
- 2014
- Full Text
- View/download PDF
27. Multidisciplinary or Monotherapy? Effects of Multidisciplinary Approach in Sotos Syndrome
- Author
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Bingöl, Rahime Hülya, primary, Turna, Fatma, additional, Gagachovska, Biljana, additional, and Kocabasoglu, Nese, additional
- Published
- 2014
- Full Text
- View/download PDF
28. INTRAOCULAR INTRUSION OF SUTURE MATERIAL THAT WAS USED AS SCLERAL BUCKLING MATERIAL
- Author
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Dogan, Mustafa, primary, Agca, Alper, additional, Turna, Fatma, additional, Altan, Tugrul, additional, and Eltutar, Kadir, additional
- Published
- 2014
- Full Text
- View/download PDF
29. In vivo genotoxicity assessment of titanium, zirconium and aluminium nanoparticles, and their microparticulated forms, in Drosophila
- Author
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Demir, Eşref, primary, Turna, Fatma, additional, Vales, Gerard, additional, Kaya, Bülent, additional, Creus, Amadeu, additional, and Marcos, Ricard, additional
- Published
- 2013
- Full Text
- View/download PDF
30. Determination of TiO2, ZrO2, and Al2O3Nanoparticles on Genotoxic Responses in Human Peripheral Blood Lymphocytes and Cultured Embyronic Kidney Cells
- Author
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Demir, Eşref, primary, Burgucu, Durmuş, additional, Turna, Fatma, additional, Aksakal, Sezgin, additional, and Kaya, Bülent, additional
- Published
- 2013
- Full Text
- View/download PDF
31. Mutagenic/recombinogenic effects of four lipid peroxidation products in Drosophila
- Author
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Demir, Eşref, primary, Turna, Fatma, additional, Kaya, Bülent, additional, Creus, Amadeu, additional, and Marcos, Ricard, additional
- Published
- 2013
- Full Text
- View/download PDF
32. THE COMET ASSAY USING RAINBOW TROUT (Oncorhynchus mykiss) FOR THE DETECTION OF NUTRIENT POLLUTION GENERATED FROM OVERFED FISH FARMS IN THE ESEN STREAM.
- Author
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Demir, Eşref, Turna, Fatma, Aksakal, Sezgin, Emre, Yilmaz, Emre, Nesrin, Yağci, Abdulkadir, and Kaya, Bülent
- Abstract
In this study, three different sites in the E§en Stream (namely, Site 1 that was used as the control group, Site 2 that had the highest pollution degree, and Site 3), were assayed for genotoxicity induced by nutrient pollution using the Comet assay in the peripheral blood of rainbow trout (Oncorhynchus mykiss). At each site, blood was taken from six samples to investigate the potential damage in fish blood lymphocytes with Comet assay. The results revealed that both DNA tail % and tail moment (pm) significantly increased in Site 2 and Site 3 compared to Site 1. Site 2 had the highest level of water parameters (such as suspended solids, total phosphates, ammonium and nitrate-nitrogen, and chemical oxygen demand) and showed the highest genotoxic damage for both DNA tail % and tail moment. Oxidative DNA damage was also investigated with bacterial enzymes, namely, Endo III and FPG. According to the results, oxidative damage was higher in purines than pyrimidines for the studied sites. These results confirm the usefulness of the Comet assay with fish blood lymphocytes as an in vivo model for eco-genotoxicological studies. [ABSTRACT FROM AUTHOR]
- Published
- 2015
33. GENOTOXICITY OF DIFFERENT NANO-SIZES AND IONS OF SILICA NANOPARTICLES.
- Author
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Demir, Eşref, Turna, Fatma, Burgucu, Durmuş, Kılıç, Zeynep, Burunkaya, Esin, Kesmez, Ömer, Yeşil, Zerin, Akarsu, Murat, and Kaya, Bülent
- Abstract
cultured human embryonic kidney (HEK293) cells to study the possible genotoxic potential of different nanosized silicium dioxide or silica nanoparticles (SiO
2 NPs), namely, 6, 15, 30 and 55 nm, and ions with a modified alkaline comet assays with and without the formamidopyrimidine- DNA N glycosylase (Fpg) and endonuclease III (Endo III) enzymes. Modifications to the comet assay by using lesion- specific endonucleases, such as Fpg and Endo III, can detect DNA bases with oxidative damage. SiO2 NPs were supplied to human cells treated in vitro at concentrations ranging from 1 to 100 μg/ml. Our results show a statistically significant induction in the DNA damage was observed by the comet assay with and without the Fpg and Endo III enzymes in human cells exposed to the highest concentration (100 μg/ml) of different nanosized SiO2 NPs. As well as, a dose-dependent relationship increase in the DNA damage from the treated cells was observed. Fpg treatment detected more oxidative DNA damage (specifically purine damage) in the different nanosized SiO2 NPs and ions exposed to both human cell cultures compared to no enzyme treatment (enzyme buffer only). This is the first study reporting genotoxicity data in these human cells for the different nanosized SiO2 NPs. [ABSTRACT FROM AUTHOR]- Published
- 2013
34. Determination of TiO 2 , ZrO 2 , and Al 2 O 3 Nanoparticles on Genotoxic Responses in Human Peripheral Blood Lymphocytes and Cultured Embyronic Kidney Cells.
- Author
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Demir, Eşref, Burgucu, Durmuş, Turna, Fatma, Aksakal, Sezgin, and Kaya, Bülent
- Subjects
TITANIUM dioxide ,ZIRCONIUM oxide ,ALUMINUM oxide ,NANOPARTICLES ,GENETIC toxicology ,LYMPHOCYTES ,CELLS - Abstract
In this study a genotoxic evaluation of titanium dioxide (TiO2, 2.3 nm), zirconium oxide (ZrO2, 6 nm), aluminum oxide (Al2O3, 16.7 nm) nanoparticles (NP) and their ionic forms was conducted using human peripheral blood lymphocytes and cultured human embryonic kidney (HEK293) cells by means of a modified alkaline comet assay with/without the formamidopyrimidine-DNA glycosylase (Fpg) and endonuclease III (Endo III) enzymes. Modifications to the comet assay by using lesion-specific endonucleases, such as Endo III and Fpg, detect DNA bases with oxidative damage. Both human peripheral blood lymphocytes and cultured embryonic kidney cells were incubated with TiO2, ZrO2, or Al2O3NP at concentrations of 1, 10, or 100 μg/ml. Our results showed no significant induction in DNA damage by the comet assay with/without the Endo III and Fpg enzymes at all concentrations of ZrO2and Al2O3. In the case of TiO2NP only the highest concentration of 100 μg/ml significantly induced a genotoxic response. Data thus indicate that both ZrO2and Al2O3NP were not genotoxic in our system and in the case of TiO2the lowest-observed-adverse-effect level (LOAEL) for genotoxicity was 100 μg/ml. Evidence indicates that these metallic NP are considered safe in light of the fact that no genotoxicity was noted with ZrO2and Al2O3and that the highest TiO2concentration is not environmentally relevant. [ABSTRACT FROM AUTHOR]
- Published
- 2013
- Full Text
- View/download PDF
35. GENOTOXICITY OF DIFFERENT SWEETENERS IN DROSOPHILA.
- Author
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Demir, Esref, Turna, Fatma, Aksakal, Sezgin, Kaya, Bülent, and Marcos, Ricard
- Abstract
The genotoxicity of different sweeteners (acesulfame K, aspartame, saccharin and sucralose), has been evaluated in the wing spot and the comet assays, using Drosophila. Results indicate that acesulfame K, saccharin and sucralose were not genotoxic in either of the two assays used. Low but significant increases were obtained in transheterozygous flies treated with aspartame; but, when aspartame results were evaluated in balancer-heterozygous flies, to determine the origin of the mutant clones, negative results were obtained indicating that the observed effects induced by aspartame are mainly due to somatic recombination. Results from aspartame in the comet assay show a genotoxic effect of this sweetener. Thus, in spite of the lack of dose-response, and the low value obtained in the negative concurrent control in the wing spot test with aspartame, the results obtained in the comet assay support a potential genotoxic role of aspartame, at least in Drosophila. [ABSTRACT FROM AUTHOR]
- Published
- 2014
36. ANTIGENOTOXIC EFFECTS OF RESVERATROL IN SOMATIC CELLS OF DROSOPHILA MELANOGASTER.
- Author
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Turna, Fatma, Aksakal, Sezgin, Demir, Esref, and Kaya, Bülent
- Abstract
The resveratrol (RSV, 3,4',5-trihydroxy stilbene) is a phytoalexin which is naturally occurring in different plants. The in vivo antigenotoxic effects of RSV against ethyl methane sulfonate (EMS) and potassium dichromate (K2Cr2O7) which causes genotoxicity with different mechanisms was studied in Drosophila melanogaster by using the Drosophila SMART assay and the alkaline Comet assay. For SMART assay the larvae were treated both pre-treat-ments and co-treatments, for Comet assay the larvae were treated simultaneous exposure. The results from the SMART assay showed that in pre-treatments and co-treatments of RSV with EMS and K2Cr2O7 was reduced the genotoxicity in all concentrations excluding only 1 mM concentration in co-treatments of RSV with EMS. Antigenotoxic effects of RSV against EMS and K2Cr2O7 is higher in pre-treatment compared to co-treatment and stronger in especially against genotoxic damage caused by K2Cr2O7. In results of Comet assay RSV showed antigenotoxic effects against genotoxic damage caused by EMS and K2Cr2O7 for tail intensity (%) and tail moment (µm). These results confirm the usefulness of the Comet assay with haemocytes as an in vivo model and support the possibility of antigenotoxicity associated with RSV. This is the first study reporting antigenotoxicity data in somatic cells of Drosophila for RSV. [ABSTRACT FROM AUTHOR]
- Published
- 2014
37. Determination of TiO2, ZrO2, and Al2O3 nanoparticles on genotoxic responses in human peripheral blood lymphocytes and cultured embyronic kidney cells.
- Author
-
Demir E, Burgucu D, Turna F, Aksakal S, and Kaya B
- Subjects
- Aluminum Oxide chemistry, Cell Survival, Cells, Cultured, Comet Assay, Humans, Metal Nanoparticles chemistry, Titanium chemistry, Zirconium chemistry, Aluminum Oxide toxicity, Kidney cytology, Lymphocytes drug effects, Metal Nanoparticles toxicity, Titanium toxicity, Zirconium toxicity
- Abstract
In this study a genotoxic evaluation of titanium dioxide (TiO2, 2.3 nm), zirconium oxide (ZrO2, 6 nm), aluminum oxide (Al2O3, 16.7 nm) nanoparticles (NP) and their ionic forms was conducted using human peripheral blood lymphocytes and cultured human embryonic kidney (HEK293) cells by means of a modified alkaline comet assay with/without the formamidopyrimidine-DNA glycosylase (Fpg) and endonuclease III (Endo III) enzymes. Modifications to the comet assay by using lesion-specific endonucleases, such as Endo III and Fpg, detect DNA bases with oxidative damage. Both human peripheral blood lymphocytes and cultured embryonic kidney cells were incubated with TiO2, ZrO2, or Al2O3 NP at concentrations of 1, 10, or 100 μg/ml. Our results showed no significant induction in DNA damage by the comet assay with/without the Endo III and Fpg enzymes at all concentrations of ZrO2 and Al2O3. In the case of TiO2 NP only the highest concentration of 100 μg/ml significantly induced a genotoxic response. Data thus indicate that both ZrO2 and Al2O3 NP were not genotoxic in our system and in the case of TiO2 the lowest-observed-adverse-effect level (LOAEL) for genotoxicity was 100 μg/ml. Evidence indicates that these metallic NP are considered safe in light of the fact that no genotoxicity was noted with ZrO2 and Al2O3 and that the highest TiO2 concentration is not environmentally relevant.
- Published
- 2013
- Full Text
- View/download PDF
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