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Browsing by Language "en"

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    A comprehensive analysis of apricot drying methods via multi-criteria decision making techniques
    (Wiley, 2024-10) Abdulvahitoğlu, Aslı; Abdulvahitoğlu, Adnan; Cengiz, Nurten; 382420
    Food and food safety have been among the most important issues for people throughout history. Societies have always tried to be self-sufficient in food and have avoided becoming dependent on foreign sources. However, the fact that most foods are seasonal and the increasing population's food consumption have revealed the need to preserve foodstuffs for a long time. The old and well-known method used today for extending shelf life is the drying process. The drying process is preferred over other preservation methods for reasons such as being more economical, easier to transport, having a longer shelf life, more concentrated nutritional value, and containing fewer additives. This ensures that dried foods are of higher quality in terms of physical, chemical, microbial properties, and nutritional values compared to other packaged foods. While the drying process was traditionally done over a long period, technological advancements have led to the production of higher quality and more valuable commercial products in a shorter time. In this study, traditional and technological methods used in drying apricots were compared according to the parameters determined by experts in the field. Since multiple parameters are effective in the comparison, Multi-Criteria Decision Making (MCDM) techniques were used. The optimum apricot drying method was determined by combining the results obtained from different MCDM techniques with the Borda rule.
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    A Comprehensive Review of Convolutional Neural Networks based Disease Detection Strategies in Potato Agriculture
    (Springer, 2024-09) Gülmez, Burak; 222298
    This review paper investigates the utilization of Convolutional Neural Networks (CNNs) for disease detection in potato agriculture, highlighting their pivotal role in efficiently analyzing large-scale agricultural datasets. The datasets used, preprocessing methodologies applied, specific data collection zones, and the efficacy of prominent algorithms like ResNet, VGG, and MobileNet variants for disease classification are scrutinized. Additionally, various hyperparameter optimization techniques such as grid search, random search, genetic algorithms, and Bayesian optimization are examined, and their impact on model performance is assessed. Challenges including dataset scarcity, variability in disease symptoms, and the generalization of models across diverse environmental conditions are addressed in the discussion section. Opportunities for advancing CNN-based disease detection, including the integration of multi-spectral imaging and remote sensing data, and the implementation of federated learning for collaborative model training, are explored. Future directions propose research into robust transfer learning techniques and the deployment of CNNs in real-time monitoring systems for proactive disease management in potato agriculture. Current knowledge is consolidated, research gaps are identified, and avenues for future research in CNN-based disease detection strategies to sustain potato farming effectively are proposed by this review. This study paves the way for future advancements in AI-driven disease detection, potentially revolutionizing agricultural practices and enhancing food security. Also, it aims to guide future research and development efforts in CNN-based disease detection for potato agriculture, potentially leading to improved crop management practices, increased yields, and enhanced food security.
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    A modern approach to data privacy with federated learning
    (Maltepe University, 2023) Kalkavan, Ziya Can; Şahinaslan, Ender; Şahinaslan, Önder; 122635
    Today, information technologies and their usage areas are increasing day by day. Advanced technologies such as the internet of things, smart devices and applications, machine learning and arti cial intelligence are a driving force in the spread of their usage areas. The increase in prevalence and use also increases the production and sharing of data. This increase causes various security problems and concerns in terms of data privacy. Therefore, a balance has to be struck between the need for data sharing and its security. For this purpose, the use of federated learning methods has been examined. Traditional data sharing methods focus on centralized solutions for the processing of private and sensitive data of data subjects, but this causes various problems and raises concerns in the sharing of sensitive data. In the federated learning model, it trains locally without data sharing. It has a distributed arti cial intelligence approach that can run di erent resources together. Thus, it o ers an alternative solution that can help address data privacy concerns arising from the traditional method. In this study, the basic principles, usage areas, advantages and difficulties of federated learning, which is also accepted as a modern approach in data privacy, are discussed. The data and examples obtained in the study will be presented.
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    A novel hybrid MCDM framework combining TOPSIS, PROMETHEE II, and VIKOR for peach drying method selection
    (Elsevier, 2024-11) Gülmez, Burak; 222298
    The selection of optimal drying technologies for peach processing presents a complex decision-making challenge due to multiple conflicting criteria. This study introduces a novel hybrid multi-criteria decision-making (MCDM) framework combining TOPSIS, VIKOR, and PROMETHEE II methods to evaluate eight drying technologies. The evaluation was conducted across twelve criteria, encompassing product quality, operational efficiency, economic factors, and environmental impact. Data were collected from five industry experts through structured matrices. The results demonstrate that vacuum drying emerged as the optimal technology, maintaining the top position in 75 % of sensitivity scenarios. Freeze drying and heat pump drying consistently ranked among the top three alternatives across all methods. The correlation analysis revealed strong agreement between VIKOR and PROMETHEE II rankings (0.857), while TOPSIS provided complementary insights. Sensitivity analysis identified energy consumption, investment cost, and nutritional retention as the most critical factors influencing technology selection. The findings indicate that advanced drying technologies significantly outperform traditional methods in terms of overall performance. This research provides a comprehensive framework for evidence-based decision-making in food processing technology selection and establishes quantitative benchmarks for future technology evaluations in the fruit drying industry.
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    A simple magnetic resonance scoring system for predicting suitability for primary anterior cruciate ligament repair
    (Erzincan Binali Yıldırım Üniversitesi, 2024-08) Kılızay, Yusuf Onur; Erdoğmuş Gülcan, Server; Yılmaz, Hazal Berfin; Yalçın, Gülay; 334080; 392815; 202217; 308202
    Objective: This study developed a simple magnetic resonance imaging (MRI) scoring method to assess the suitability of the anterior cruciate ligament (ACL) remnant for primary repair and aimed to test the success of this scoring method on operative images of patients undergoing early ACL surgery. Methods: The video-recorded operative images of patients who underwent ACL reconstruction and the MRI images of the same patients taken in our hospital were retrieved from the hospital archive. Two surgeons evaluated whether the ACL could be primarily repaired on the video images recorded during the operation. Magnetic resonance primary repairability (MPR) scores and repairability status on video images were compared. Results: The mean age of the patients was 30.4 ± 8.6 years. The evaluation of remnant size on MRI showed moderate agreement between observers (P < .001, Cohen’s kappa = 0.605). The assessment of the repairability score based on MRI and video observation demonstrated substantial agreement between observers (P < .001, Cohen’s kappa = 0.743 and P < .001, Cohen’s kappa = 0.762, respectively). Conclusion: The MR primary repairability score (MPR score) is suitable for use in the decision-making process for the primary repair of the ACL.
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    An examination of the psychological resilience of preschool children with and without Montessori education
    (Wiley, 2024-08) Sezgin, Elif; Şener, Tülay; 157389
    This study aims to compare the psychological resilience of children who receive Montessori education with those who do not receive Montessori education(the group attends a school where education is provided according to the Preschool Education Programme of the Ministry of National Education). The study used the Relational Scanning Model Comparison Types to compare the psychological resilience of children who received Montessori education with those who did not. The research involved 99 children aged 3–6 years who received regular preschool and Montessori education during the 2021–2022 academic year. It is reported that no developmental or neurological defects were observed in any of the participants. The study group comprised 50 children aged 3–6 years from a private kindergarten affiliated with National Education in Nilüfer district and 49 children aged 3–6 years from a private Montessori kindergarten in Nilüfer district. According to the study, children who received Montessori education demonstrated comparatively higher levels of psychological resilience than those who did not receive Montessori education. It has been observed that there exists a weak but meaningful correlation between the psychological resilience of children and their social relationships/social performance, particularly in those who have received Montessori education for an extended duration. As a result, it can be inferred that Montessori education positively impacts children's psychological resilience.
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    Analysis of research on 21st century skills: 2015-2022
    (Efe Academy Publishing, 2022) Şengel, Erhan; Aydın, Sevim; 385249; Alanoğlu, Müslim
    Since societies are constantly moving and focused on development, educational organizations should improve their education processes. Today, we could say that the most significant change has occurred in technology. The digital transformation experienced with the development of technology has also caused educational organizations to be affected by this transformation. Educational organizations should be ahead of society and lead change to meet social needs. Being a learning organization of educational organizations is closely related to the transformations they will experience. For this reason, it is crucial to address the development processes of educational organizations. I hope that the perspective presented by this book will be beneficial for educators and offer a different perspective on the digital transformation of the education process. I would like to thank esteemed academicians and the EFE ACADEMY family, who contributed to the book's preparation.
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    Assessing competition in the Turkish cement industry: insights from the boone indicator
    (Emerald Publishing Limited, 2024-08) Yıldız, Hakan; Köprücü, Yılmaz; Şengül, Serkan; 355807
    Purpose – This paper investigates the degree of competitiveness within the Turkish cement industry, employing firm-level quarterly data spanning from 2008 to 2016. Design/methodology/approach – To assess the level and trajectory of competition among Turkish cement firms, we employ the Boone indicator (β) as formulated by Boone (2008). This indicator, rooted in the concept of relative profit differences (RPD), serves as a robust metric for gauging competitive dynamics. According to the ß indicator, firms exhibiting higher relative efficiency are expected to secure greater profits and market shares in a fiercely competitive market. Additionally, we utilize concentration indices for the purpose of revealing comparable findings. Findings – Empirical findings reveal that an enhancement in firms’ efficiency corresponds to a proportionally modest increase in either market share or profits, implying a lower degree of competition within the Turkish cement industry. Although the specific magnitudes of ß estimates exhibit temporal fluctuations, we may conclude that the Turkish cement industry does not conform to the ideals of perfect competition. The concentration indices calculated on the sample also support this result. Research limitations/implications – This research is limited to the Turkish cement companies over the period 2008–2016. Originality/value – The studies measuring the level of competition in the Turkish cement sector are generally based on concentration ratios. In this study, we assess the competition level by using a different methodology based on parametric procedures.
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    Bibliometric analysis and mapping of the benefits and challenges of cloud ERP systems
    (İstanbul Üniversitesi, 2023) Şahinaslan, Önder; Şahin, Ahmet; Şahinaslan, Ender; 122635
    Enterprise resource planning is an effective tool in achieving management goals. Cloud ERP systems and applications are platform-independent offerings of this management tool in a cloud environment. This study was carried out to make sense of the advantages, difficulties and relationships of the cloud ERP system with scientific studies. For this purpose, the Scopus, Web of Science and Google Scholar databases and the Publish or Perish, WOSviewer and Excel applications were used. Statistical analysis, text mining, word network association, visual mapping and trend analysis were performed. As a result of the analysis, it was found that the total rate of publications produced in the last 3 years was 43%, the most cited work was Springer (20%) and the country was the USA (10%). It was determined that the three most frequently used keywords were ‘cloud ERP’, ‘ERP system’ and ‘ERP’. A strong correlation was found between ‘study’ and ‘challenge’ in text mining. The challenge was closely related to ‘SMEs’, ‘data’, ‘provider’, ‘technology’, ‘literature’ and ‘cloud environment’. In recent studies, the concept of ‘cloud ERP implementation’ in SMEs has come to the fore.
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    Bilateral locked posterior shoulder dislocation overlooked for 15 months treated with the modified McLaughlin procedure: A case report
    (Bayçınar Tıbbi Yayıncılık, 2023) Saylık, Murat; Gökkuş, Kemal
    Neglected bilateral posterior shoulder dislocation is a rare injury caused primarily by an epileptic seizure. The injury is usually associated with a reverse Hill-Sachs lesion in the anteromedial aspect of the humeral head. The modified McLaughlin technique may avoid instability and osteoarthritis when 20 to 40% of the articular surface is affected by reverse Hill-Sachs. In this article, we present the clinical results of a case overlooked in the literature for the longest time, i.e., for 15 months. A 46-year-old male patient was receiving treatment for epilepsy for five years. There was no fall or trauma in the four seizures he had during this time. The last seizure was 15 months ago. When the patient presented to our clinic, both shoulders were symmetrically deformed, the anterior shoulder contour disappeared (empty socket sign), and there was a loss of upper contour. The computed tomography (CT) scan revealed a posteriorly locked dislocation with a reverse Hill-Sachs lesion in 32% of the left shoulder and 36% of the right shoulder. We applied the modified McLaughlin procedure to the dominant right shoulder and, two months later, we used it to the left shoulder (with a graft taken from the anterior superior iliac spine). At one-year of follow-up, both shoulders were moderately functional: forward elevation left 70° and right 50°, abduction left 40° and right 60°, and internal rotation: the back of the hand could touch the fifth lumbar vertebra. Meanwhile, the patient did not suffer from recurrent dislocation. The pre- and postoperative Constant-Murley Scores for the right and left shoulder were 30/52 and 11/48, respectively. Although the operational outcomes using the modified McLaughlin technique were not ideal, with no recurrence, the patient seemed to be satisfied with this outcome. In conclusion, in neglected locked shoulder fracture-dislocations, the modified McLaughlin technique is a method that can respond to the pathophysiology by eliminating reverse Hill–Sachs lesion.
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    Çanakkale war propaganda posters evaluation according to graphic design
    (Livre de Lyon, 2025-11) Ayçe, Mehmet Taragay; Ayçe, Meryem İlayda; 21436; Turan, Ersin; İris, Mesut
    Jean Jacques Rousseau once said, “The moment a man fenced a piece of land and said ‘this is mine,’ equality among people was destroyed and wars began.” (Ayhan, 2007). Throughout human history, wars have inevitably affected human life, sometimes causing great destruction and even the complete annihilation of civilizations. With the advancement of technology and its integration into daily life, developments in the field of warfare have resulted in armies becoming more powerful, mobile, and destructive. Alongside technological advancements, political movements and media institutions worldwide have also transformed. Before going to war, countries have had to use media and propaganda as effectively as warfare itself to justify their actions to their own people and to other countries. Indeed, propaganda efforts have often proven to be more effective than military actions. During World War I, European states, seeking colonies and land, engaged in propaganda efforts to justify their actions to the world’s people and gain military support. Prior to and during the Gallipoli Campaign, the propaganda efforts of the British, French, and Australian governments led to groups that had never before confronted each other to unleash death upon one another from opposing trenches. Counter-propaganda efforts during wartime have been employed in many wars since and are still in use today.
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    Comparative analysis of different drying methods on strawberry aroma compounds via multi-criteria decision-making techniques
    (MDPI, 2025-01) Cengiz, Nurten; Abdulvahitoğlu, Aslı; Abdulvahitoğlu, Adnan; 382420
    Food and food safety, as one of the basic issues of human life, has made it necessary to store foods for a long time with the increasing population. One of the oldest and most common methods of extending the shelf life of food products is the drying process. The drying process contributes to the higher quality of foods in terms of physical, chemical, and microbial properties by ensuring that beneficial contents such as vitamins, minerals, and aroma compounds are better preserved. The aroma values of foods, which consist of taste and smell components, gain importance. In foods, the taste is determined by permanent components, while smell is determined by volatile components. The loss of volatile aroma compounds in the strawberry drying process negatively affects product quality. Small changes in aroma compounds can lead to significant differences in product taste. Therefore, strawberry aroma is a critical factor for consumer appeal and commercial success. In this study, the effects of drying methods on the aroma compounds of strawberry fruit were compared with Multi Criteria Decision Making (MCDM) techniques. In this study, PSI-based MCDM techniques were used to make the most appropriate choice among strawberry drying methods. The values of 23 distinct aroma compounds obtained with different drying methods applied to strawberry fruit were analyzed with 7 different MCDM techniques. The calculations gave similar results and these results were combined with the Borda rule. Accordingly, the drying methods with the highest scores were determined as freeze drying.
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    Comparison of clinical and radiological results of lateral retinacular release or lateral retinacular lengthening methods combined with medial retinaculum plication in patellofemoral instability
    (Cureus INC, 2022) Saylık, Murat; Bilgin, Yücel; Atıcı, Teoman
    Introduction In this study, we aimed to compare the clinical and radiological results of patients who underwent medial retinaculum plication (MRP) combined with lateral retinacular release (LRR) or lateral retinacular lengthening (LRL) with the diagnosis of patellofemoral (PF) instability. Methods In our study, we retrospectively analyzed 75 knees of 75 adult patients (43 females and 32 males) who underwent MRP+LRR or MRP+LRL due to PF instability without osseous pathologies. Patients were divided into two groups (MRP+LRR and MRP+LRL) according to the surgical method. The clinical and radiological results of the two groups were compared. Results MRP+LRL surgery was performed on 45 knees and MRP+LRR surgery on 30 knees. The mean age was 26.5 (18-43) years. There was no significant difference between the two groups in the change in patellar lateral shift (PLS) (p=0.429) and congruence angle (CA) (p=0.218) values. However, there was a significant difference between the two groups in the change in patellar tilt angle (PTA) (p=0.009) and lateral patellofemoral angle (LPFA) (p<0.001) values. The change in PTA and LPFA values was higher in the MRP+LRL group. There was no significant difference between the two groups in terms of pre-operative and post-operative Lysholm knee scoring scale (p=0.205, p=0.228), Kujala pain scale (p=0.393, p=0.596), and Tegner activity level scale values (p=0.121, p=0.899). Conclusions MRP+LRR or MRP+LRL provided successful results for correcting the instability in PF instability without osseous pathologies such as patella alta, tibial tubercle-trochlear groove (TT-TG) dysplasia, trochlea dysplasia, genu valgus, and tibial-femoral torsion. While PTA and LPFA values improved more with the MRPLRL method, clinical results were similar in both methods.
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    Comparison of the quality of life of mentally and physically disabled children and their healthy siblings
    (Hacettepe Üniversitesi, 2024-09) Kavlak, Erdoğan; Erdoğmuş, Server; Kavlak, Ebru; Yalçın, Gülay; 392815; 308202
    Purpose: It is known that the health-related quality of life of children with neurological problems is adversely affected. But these problems also have a negative impact on the whole family. This study was conducted to examine the quality of life of children with mental and physical disabilities and their healthy siblings. Material and Methods: 82 children with mental and physical disabilities between the ages of 2-18 and their healthy siblings were included in the study. The sociodemographic data of the participants were recorded. The Pediatric Quality of Life Inventory was used to measure health-related quality of life, and the Gross Motor Function Classification System was used to evaluate the gross motor functions of children with disabilities. Results: 82 (48 boys, 34 girls) mentally and physically disabled children with a mean age of 9.87±5.06 years and 82 (34 boys, 48 girls) healthy siblings with a mean age of 12.68±3.65 were included in the study. When the quality of life of mentally and physically disabled children was examined, it was seen that there was no significant difference between the two groups (p>0.05). There was no significant difference between the quality of life of the healthy siblings of mentally and physically disabled children (p>0.05). Discussion: It was observed that the quality of life of healthy siblings of mentally and physically disabled children was similarly affected. It should not be forgotten that the quality of life of their families and healthy siblings will also be adversely affected during the treatment process of disabled children.
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    Dams in the wake-up call of the 2023 Türkiye earthquake sequence: Insights from observed damages, risk assessment, and monitoring
    (Elsevier, 2024-01) Hariri-Ardebili, Mohammad Amin; Tosun, Hasan
    On February 6, 2023, Türkiye experienced a significant earthquake with a magnitude of 𝑀𝑤 7.81, followed by four additional earthquakes throughout the day, measuring 𝑀𝑤 5.8 and above, including one with a 𝑀𝑤 7.5. As a result, over 100 dams in the region experienced low to high seismic loads. The impact of these seismic events resulted in a range of damages to dams, varying from light to severe. The authors participated in several post-earthquake reconnaissance missions to collect perishable data regarding the damage. This paper is threefold: First, it explores the seismic performance and observed damage in 17 dams (majority embankments) based on data collected from the field. During the seismic activity, embankment dams underwent failure modes such as strength deterioration, yielding, settlement, tension crack formation, as well as sliding along planar or circular surfaces. Second, the paper offers an updated seismic risk analysis for ten selective damaged dams in the regions. Total risk factors are quantified using two different methods. The results show that the majority of the studied dams are classified as high and very high-risk dams. Third, the paper evaluates 11 other dams in the region that were equipped with sensors for monitoring the ground motions. The recorded acceleration at the crest and the abutment are further used to investigate the amount of amplification based on transfer functions. These recordings will be crucial for subsequent model calibration and system identification. Overall, the paper’s objective is to contribute to sharing post-earthquake reconnaissance mission information and to establish the groundwork for in-depth numerical analyses and quantitative risk assessments of dams located in seismically vulnerable areas.
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    Deconstructing the language laws: Arundhati Roy’s linguistic strategies in The God of small things
    (Eskişehir Osmangazi Üniversitesi, 2023) Koç, Nesrin; Koç, Nesrin
    Arundhati Roy’s The God of Small Things (1997) is a story which portrays how things deemed to be the smallest are connected to, shaped, and constructed by the bigger discourses of history, colonialism, gender, caste, and religion which define the subject. With her linguistic strategies aiming at deconstruction of the language, Roy unveils how the voice of the subaltern is located on the margins of the dominant discourses, and therefore, listening to the subaltern’s voice requires dwelling on the alternative spaces of existence constructed by the subaltern. Estha’s refusal to speak, Ammu, Velutha and Rahel’s resistance to the laws that determine interpersonal relations and their use of the language of the body are among the significant examples of the mechanisms used by the subaltern to resist domination. By exploring Roy’s linguistic strategies through close reading and textual analysis of the silences and alternative linguistic positions of the postcolonial subject, who is further marginalised by gender, caste and religion, from a position that combines postcolonial theory with a Lacanian perspective, this study aims to highlight how Roy creates a unique linguistic expression through the subversive strategies she utilizes to disrupt hegemonic power structures and challenge the established norms of society, culture and language. Designing, constructing, deconstructing and reconstructing, as in the architectural profession in which she was trained, Roy transforms standard English into an effective tool of communicating the postcolonial subject’s experiences of subalternity.
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    Determining the effect of diet quality on nutritional status and type 2 diabetes risk in adult females
    (Bayrakol Medical Publishing, 2024-10) Uray, Ecem Özge; Batar, Nazlı; Tuna Tuğba; 256218; 336342
    Aim: This study aimed to determine the effect of diet quality on nutritional status and type 2 diabetes risk in adult females. Material and Method: This study was conducted between January and March 2022 with the participation of 120 adult females who applied to Özel Maltepe Ersoy Hospital, Nutrition, and Diet Polyclinic for body weight control. The researchers recorded participant information form, IPAQ-SF, 24-hour retrospective food consumption record form, and FINDRISK data through face-to-face interviews. NAR and MAR scores were used to determine the diet quality of individuals. Results: It was determined that as body weight, BMI, waist circumference, waist-height ratio, neck circumference, body fat percentage, and fat mass values increased, the diabetes risk scores of individuals increased (p<0.05). It was determined that decreasing lean body mass and percentage increased the risk of diabetes (p<0.05). Biochemical parameters FBG, Insulin, HOMA-IR, TC, LDL-C, and TG values were found to be higher in individuals with high and very high diabetes risk compared to other individuals (p<0.05). It was determined that the risk of diabetes decreased as the physical activity levels of individuals increased (p<0.05). Diabetes risk score, and it was determined that there was no correlation between the biochemical parameters (p>0.05). Discussion: It has been determined that individuals’ anthropometric values, body composition, and physical activity level are important factors in the risk of diabetes. Appropriate health policies should be developed considering this situation.
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    Dynamics of Wheat Production In Early Republican Türkiye (1925–1960)
    (AVAZ Akademik Düşünce Derneği, 2025-05) Canbay, Şerif; Şengül, Serkan; 278780; 355807
    This study aims to analyze the socioeconomic and energy-based factors determining wheat production in Türkiye between 1925 and 1960 using econometric methodology. In the early Republican period, the agricultural sector was structured as one of the main axes of economic development, and wheat, as a strategic crop, was at the center of both production policies and support mechanisms. In this study, wheat production is explained by variables such as per capita income level, number of students enrolled in primary school, electricity production and crude oil price, and the ARDL bounds test approach is used in the model established with annual data. The findings reveal that electricity generation and economic growth support production in the long run, whereas the education indicator has a limiting effect on production. The lagged effects of oil prices, on the other hand, indicate that cost pressures have negative effects on production over time. Short-run analyses reveal that the effects of variables vary over time and that production decisions are affected not only by technical but also by structural transformation processes. The study provides a historical data-based contribution to explain the multidimensional structure of agricultural production in the first 35 years of the Republic.
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    E-learning perceptions of prospective accountants impact on quality of work life
    (Temar, 2024-11) Özbek, Ali; Boz, Dursun; 331826; Kurnaz, Niyazi; Akıncı, Adil
    Students who graduated from relevant departments of universities and want to improve themselves in the field of accounting take the internship start exam and are referred to as candidate accountants if they meet the necessary conditions. While candidate accountants experience various e-learning processes until they become members of the profession, the evaluation of this situation in terms of work and life quality is of great importance for the profession. This study was designed to reveal the effects of candidate accountants' e-learning perceptions on work and life quality. İn the pilot study, data were collected from 104 candidate accountants working in Istanbul using a survey method. The data were analyzed in the SPSS 24.0 statistics program using empirical methods. As a result of the study, it was determined that the e-learning perceptions of candidate accountants which constitute the main theme of the accounting profession have an effect on the quality of their work life.
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    Economic and Demographic Effects of Public Pension Expenditures: The Case of Türkiye
    (Sivas Cumhuriyet University, 2025-02) Şengül, Serkan; 355807
    This study investigates the economic and demographic factors affecting public pension expenditures in Türkiye and provides significantinformation about the sustainability of the country's social security system. Using annual data from 1980 to 2019, the study employed the ARDL bounds testing approach to examine the short and long-run effects of GDP per capita, public debt, tax revenues, and the elderly dependency ratio on pension expenditures. The 2001 economic crisis led to a structural break, which is modeled by adding a dummy variable. The results show that GDP per capita reduces pension expenditures in the long run, reflecting the mitigating effect of economic growth on fiscal pressure. In contrast, public debt exerts a notably positive impact, highlighting the fiscal burden of pension financing through borrowing. Tax revenues show a limited but positive effect, while the elderly dependency ratio emerges as the most influential determinant, highlighting the challenges posed by the demographic transition. The short-run analysis confirms a rapid return to equilibrium, pointing to a robust error correction mechanism. The findings underscore the need for social security reforms, including measures to raise the retirement age, increase private pension participation, and address demographic challenges. Despite its contributions, the study is limited by not including variables such as health expenditures and labor market dynamics. Nevertheless, it provides a valuable framework for policymakers to develop growth-oriented policies, ensure fiscal discipline, and promote sustainable social security systems. These insights are relevant not only for Türkiye but also for other countries facing similar demographic and economic pressures, making this study an important contribution to the ongoing debate on pension system reforms.
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