Mustafa Bolahatoğlu

Makale | 2018 | Legal Mali Hukuk Dergisi

Emlak vergisi sadece gayrimenkulü vergilendirmesi nedeniyle özel servet vergisi niteliği taşıyan bir vergi türüdür. Emlak vergisi Fransa ,İngiltere, ABD ve Almanya’da olduğu gibi Türkiye’de de yerel yönetim-lerin en önemli gelir kaynağıdır. Ancak her ülkede uygulanan farklı em-lak vergisi oranları, muafiyetler ve istisnalar nedeniyle emlak vergisi gelirleri değişiklik göstermektedir. Türkiye’de emlak vergisi değerlemesi ve hesaplanmasında önemli sorunlar yaşanmakta olup, yaygın olarak uygulanan muafiyet ve istisna-lar ciddi adaletsizliğe yol açmaktadır. Bu sorunların giderilmesi için em-lak vergisi değerlemesinin nitelikli uzman kiş . . .iler tarafından üstlenilmesi, vergi oranlarının standart hale getirilmesi, muafiyet ve istisnaların en aza indirilerek adaletsizliklerin giderilmesi gerekmektedir Daha fazlası Daha az

GAMZE SÜRCAN DÜZGÜN

E-Kitap | 2021 | İstanbul Ayvansaray Üniversitesi

Çocuğu ve çocukluğu esas alan yazınlar olarak ifade edebileceğimiz çocuk edebiyatı, çok küçük yaşlardan itibaren çocuklara yeni deneyimler deneyimleme fırsatı sunar. Çocuk, daha önce işitmediği bir kelimeyi ya da sesi, tatmadığı bir duyguyu, düşünüp hayal etmediği maceraları, doğadaki açıklayamadığı bilimsel olayları, tarihi ve daha bunun gibi bir çok soyut ve somut kavramı kitaplar sayesinde öğrenebilir. İletişim de bu kavramlardan biridir. Andrew Clements’in Konuşmak Yok adlı eseri Mahatma Gandi’nin izinde çocuklara sözlü iletişim dışındaki yolları eğlenceli bir şekilde öğretirken, diğer yandan da kaynağın alıcıya kendini en doğru . . . şekilde ifade edebilmesi için kelimelerin düşünerek seçilmesinin önemini vurgular. Yazılı ve sözlü iletişimdeki farkları çocukların gözlerinin önüne serer. Şermin Yaşar’ın Abartma Tozu adlı eseri ise dildeki bozulmalardan kaynaklı iletişimde ortaya çıkan sorunların insanların başlarına neler açabileceğini komik kurmaca olaylarla anlatmaktadır. Çocuk edebiyatındaki iletişim temalı bu iki örnek roman, çocuklara iletişimle alakalı kavramları ve sorunları sorgulama fırsatı vermektedir Daha fazlası Daha az

ZEYNEP SÜMEYRA BAKIR

Makale | 2022 | JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY9 ( 3 )

The behavioral economics approach expands its domains in many areas such as consumer theory, game theory, financial markets, decision-making processes, and public policies. Behavioral finance, behavioral public policies, behavioral game theory may expressed as the outputs of the effect of behavioral economics. The consideration of the labor market through the behavioral economics approach is important for the development of the understanding of the field. The purpose of this paper is to point out the potentials of behavioral labor economics and analyze the labor supply within the framework of behavioral economics. In this regard, th . . .e scope of the study is limited by the labor supply. The findings of the study as follow: (i) full rationality is not valid to an accurate analysis in terms of labor supply decisions (ii) there are behavioral and cognitive biases in the labor market (iii) the behavioral economics approach has important contributions to understanding decision processes and behaviors of the labor supply (iv) it has a potential to improve theories in the field of labor and to develop alternative theories, (v) the labor economy is open to integrating and adapting to the approach of behavioral economics Daha fazlası Daha az

AREF YELGHI

Makale | 2023 | Studies in Computational Intelligence , pp.109 - 126

Recent work has attempted to determine the appropriate global minimum for complex problems. The paper presents a population and direct-based swarm optimization algorithm called the happiness optimizer (HPO) algorithm. An HPO algorithm is designed based on personal behavior and demonstrated in 30 and 100 dimensions on benchmark functions. The model includes four questions: “what do you want?”, “what do you have?”, “what do others have?”, and “what happened?”, which guide the development of a happiness behavior model. By considering the balancing between exploration and exploitation operators in the search space problem, efficiency, r . . .obustness, and stability were demonstrated for synthetic and real cases. For comparison, our proposed algorithm and some well-known algorithms will be 30 times applied on the benchmark functions and then compared with statistical value and Wilcoxon signed-rank test. As a consequence, the performance, reliability, and stability of our work have been demonstrated better than the others. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG Daha fazlası Daha az

TAYMAZ AKAN

Makale | 2023 | Book Series

Object and shape detection in digital image were one of the hot topic over the last two decades. Especially automatic multi circle detection has received more attention over last years. Hough transform (HT) is a well-known and most popular method for lines and circles detection. However, HT has huge computational complexity expense. This paper proposed a new successful heuristic method to reduce computation time and improve the speed of HT for circle detection. In this proposed method the edges information of the image is obtained by means of Robert edge detection. Then, multimodal particle swarm optimization (PSO) and local search . . .is employed to locate all exciting circle in the image. The experiments on benchmark images show that our scheme can perform multi circle detection successfully. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG Daha fazlası Daha az

ELİF DELİCE

Makale | 2022 | Nova Science Publishers, Inc.

In recent years, researchers have highlighted how large volumes of data can be transformed into information to determine customer behaviors, and data mining applications have become a major trend. It has become critical for organizations to use a tool for understanding the relationships between data to protect their marketplace by increasing customer loyalty. Thanks to data mining applications, data can be processed and transformed into information, and in this way, target audiences can be determined while developing marketing strategies. This chapter aims to increase the market share with products specific to the customer portfolio . . ., introduce strategic marketing tools for retaining old customers, introduce effective methods for acquiring new customers, and increase the retail sales chart, based on purchasing habits of customers. The data set was collected under pandemic conditions during the COVID-19 process and analyzed to support retail businesses in their online shopping orientation. By examining the local customer base, it was assumed that the customer group would display similar behaviors in online or teleordering methods, customer identification and order estimation were made to follow an effective sales policy. Segmentation was performed with data mining applications, and the grouped data were separated according to their similarities. The data set consisting of demographic characteristics and various product information of the enterprise's customers were analyzed with Decision Tree and Random Forest, which are data mining methods, the best performing algorithm in the data set was selected by comparing the performance of the methods. As a result of the findings, appropriate suggestions were given to the business to determine the purchasing tendencies of the customers and to increase the level of effectiveness in sales-marketing strategies. In this way, materials were presented to assist the enterprise in developing strategies to increase the number of sales by taking faster and more accurate action by avoiding the time and expense that would be lost by the trial-error method. © 2022 Nova Science Publishers, Inc. All rights reserved Daha fazlası Daha az

DENİZ BERKER

Makale | 2021 | Handbook of Research on Contemporary Approaches to Orientalism in Media and Beyond , pp.953 - 973

The place and importance of mass media as an ideological device is accepted without any discussion today. The sovereign states, trying to impose their ideology and world view to "others," impose the dominant ideology by using the media as well as economic and political pressure. Cinema is like a mirror that reveals the socio-cultural and economic structures in societies and reflects all changes and conflicts. Therefore, the relationship between cinema and social structure is quite strong. At this point, the relationship between cinema and orientalism, which is the subject of the study, becomes important. Orientalism is constantly be . . .ing reproduced through cinema, which is one of the most effective mass media. In this context, the movie Aladdin produced in 2019 will be analyzed in order to analyze how the orientalist perspective is reproduced with cinema and how the eastern image is "otherized." In the study, critical discourse analysis method was preferred for the purpose of analyzing the social and political backgrounds of the ideologies in the film. © 2021, IGI Global Daha fazlası Daha az

DERYA DEMİRDELEN ALRAWADIEH

Makale | 2021 | Edward Elgar Publishing Ltd.

The current COVID-19 pandemic has gained unprecedented scholarly attention across almost all disciplines and hospitality and tourism industry is no exception. Given the persistence of the pandemic, there seems to be much to know about its possible impacts and how countries react to build resilience and help businesses to recover and rest. Drawing on the case of Turkey and focusing on the hospitality and tourism industry, this chapter maps the governmental response to the pandemic in terms of measures taken and restrictions imposed. The chapter begins with a brief description of the key observed and projected impacts of COVID-19 on t . . .he hospitality and tourism industry including hotels, airlines, and restaurants. It proceeds with scrutinizing governmental circulars and notices aiming at regulating different aspects of the hospitality and tourism industry. The chapter concludes by reflecting on the governmental strategies to help individuals and businesses cope with the pandemic, Äôs adverse impacts. © Dogan Gursoy, Mehmet Sarıışık, Robin Nunkoo and Erhan Boğan 2021 Daha fazlası Daha az

CEM UFUK BAYTAR

Makale | 2022 | Nova Science Publishers, Inc.

The department of human resources in companies plays an active role in the architecture of a strategic workforce in terms of creating and managing human capital. It is necessary to embody its strategies with appropriate raw data and accurate analyses. Human resources management gains the feature of being a strategic partner in company management by generating strategies based on consistent measurements related to the workforce. As a result of such an approach, it has an important place in creating competition in businesses and maintaining the existence of businesses. Innovations, which emerge with the transformation of data into inf . . .ormation, not only offer a competitive advantage to companies but also help them make better decisions. In parallel with the developments in technology, changes in the business environment force human resources management to be prepared for these changes and to transform itself with this change. In this study, the concept of analytics is discussed concerning human resources. In addition, by trying to explain the relationship between human resources and analytics concepts, the opportunities waiting for human resources are revealed. As a result, it is clear that digital transformation and developments in technology make the importance of human resources increase. © 2022 Nova Science Publishers, Inc. All rights reserved Daha fazlası Daha az

CEM UFUK BAYTAR

Makale | 2022 | The Future of Data Mining , pp.1 - 142

The purpose of this book is to discuss data mining, which is a subset of data science, from a variety of perspectives. With the technological advances of recent years, new software and hardware-based systems are available in most business environments. With these systems, data production continues to increase in personal, corporate, commercial and many other areas. Information systems convert raw data, which alone are not so meaningful, into information after the processes are applied. Database systems are necessary for the storage and management of the information generated. Revealing meaningful relationships hidden in a stack of h . . .igh-volume data shows the function of data mining. Processing big data has become important to produce information that will support business decisions and be a strategic tool in today's competitive environment. In this context, the effectiveness of data mining applications is increasing day by day as a decision support system to develop marketing strategies in every sector by identifying customer behavior and target groups. © 2022 by Nova Science Publishers, Inc. All rights reserved Daha fazlası Daha az

SEDA KARATEKE

Makale | 2022 | Arabian Journal of Mathematics , pp.1 - 142

Here, we present multivariate quantitative approximations of Banach space valued continuous multivariate functions on a box or RN , N ∈ N, by the multivariate normalized, quasi-interpolation, Kantorovichtype and quadrature-type neural network operators. We examine also the case of approximation by iterated operators of the last four types. These approximations are achieved by establishing multidimensional Jackson type inequalities involving the multivariate modulus of continuity of the engaged function or its high-order Fréchet derivatives. Our multivariate operators are defined using a multidimensional density function induced by t . . .he Richards’s curve, which is a generalized logistic function. The approximations are pointwise, uniform and L p. The related feed-forward neural network is with one hidden layer Daha fazlası Daha az

BURCU ÖZGÜL

Makale | 2022 | JOURNAL OF BUSINESS & INDUSTRIAL MARKETING , pp.1 - 142

Purpose - This study aims to develop an original green organizational learning capability (GOLC) framework to examine the effects of green transformational leadership (GTL) on competitive advantage (CA) through GOLC by making use of the natural resource-based view (NRBV). Design/methodology/approach - The current research proposes GOLC as a novel construct that simultaneously integrates green absorptive capability (GAC) and green transformative capability (GTC). Furthermore, this study presents a theoretical model that investigates GOLC as an intermediate mechanism in the relationship between GTL and CA based on the NRBV. The partia . . .l least squares method is used to test the data collected from 265 firms included in the list of Turkeys Top 500 Industrial Enterprises in 2019 and having ISO 14001 certificate. Findings - Top management's GTL positively affects the firm's GOLC. Moreover, GOLC positively affects the firm's CA. This study further shows that GIL has a significant indirect effect on CA through GOLC. Practical implications - This study demonstrates how firm managers can be persuasive in adopting GOLC with a critical role in developing and promoting green products and services to improve the firm's environmental sustainability and CA by exhibiting GTL. Originality/value - This research applies the NRBV theory to propose a novel concept, GOLC and develops an integral conceptual model to discover its managerial impacts, antecedent and consequence. No prior literature has examined the impact of top management's GTL on GOLC and CA Daha fazlası Daha az