{"title":"Şırnak Üniversitesi Yerleşkesinde Bulunan Mühendislik Fakültesi Bina Çatılarının Örnek Şebekeye Bağlı (On-Grid) Bir Fotovoltaik Sistem Tasarımı","authors":"Hamza Alahmad, Edip Taşkesen, E. Bilen","doi":"10.59287/icsis.608","DOIUrl":"https://doi.org/10.59287/icsis.608","url":null,"abstract":"<jats:p>-</jats:p>","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121601449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
R. Soraya, N. Fatima, Benelhadj Djelloul Saadia, Meziane Malika
The ability of some microorganisms to form biofilms has been increasing in recent years. Indeed, biofilms are defined as a way of life that allows bacteria to survive and resist in hostile environments. Therefore, this form of survival represents a major problem for different food industries, including the dairy industry. The objective of this study is the isolation of Bacillus cereus strains from raw cow's milk and the study of their characterization, their ability to form biofilms, as well as the search for an inhibitory effect of the essential oil of 'Thymus algeriensis' on these formed biofilms. For this purpose, samples of cow's milk are collected from the region of Abu El Hassan (Chlef) and submitted to microbiological analyses. The preliminary identification of the isolated bacteria allowed the selection of 06 strains of Bacillus cereus. These strains in question have shown great potential for the formation of biofilm in the wells of a micro plate. The formation of biofilm in the micro plate was analyzed first by a simple observation with the naked eye of the wells after coloration with purple crystal, then using an ELISA device where the absorbance of the populations at 620 nm could be measured. Regarding the in vivo effect of the Thymus algeriensis essential oil, a complete inhibition of the biofilm formed was obtained after 24 hours of contact.
近年来，一些微生物形成生物膜的能力不断提高。事实上，生物膜被定义为一种允许细菌在恶劣环境中生存和抵抗的生活方式。因此，这种生存形式代表了不同食品行业的一个主要问题，包括乳制品行业。本研究的目的是从生牛奶中分离蜡样芽孢杆菌菌株，研究其特性，形成生物膜的能力，以及寻找'胸腺'精油对这些形成的生物膜的抑制作用。为此目的，从Abu El Hassan (Chlef)地区收集了牛奶样本，并提交微生物分析。对分离的芽孢杆菌进行初步鉴定，筛选出06株蜡样芽孢杆菌。这些菌株已显示出在微板孔中形成生物膜的巨大潜力。用紫晶染色后，先用肉眼简单观察孔内生物膜的形成情况，然后用酶联免疫吸附法测定620 nm处群体的吸光度。在体内作用方面，胸腺精油在接触24小时后完全抑制生物膜的形成。
{"title":"The anti-biofilms effects of Thymus algeriensis on isolated strains of Bacillus cereus","authors":"R. Soraya, N. Fatima, Benelhadj Djelloul Saadia, Meziane Malika","doi":"10.59287/icsis.567","DOIUrl":"https://doi.org/10.59287/icsis.567","url":null,"abstract":"The ability of some microorganisms to form biofilms has been increasing in recent years. Indeed, biofilms are defined as a way of life that allows bacteria to survive and resist in hostile environments. Therefore, this form of survival represents a major problem for different food industries, including the dairy industry. The objective of this study is the isolation of Bacillus cereus strains from raw cow's milk and the study of their characterization, their ability to form biofilms, as well as the search for an inhibitory effect of the essential oil of 'Thymus algeriensis' on these formed biofilms. For this purpose, samples of cow's milk are collected from the region of Abu El Hassan (Chlef) and submitted to microbiological analyses. The preliminary identification of the isolated bacteria allowed the selection of 06 strains of Bacillus cereus. These strains in question have shown great potential for the formation of biofilm in the wells of a micro plate. The formation of biofilm in the micro plate was analyzed first by a simple observation with the naked eye of the wells after coloration with purple crystal, then using an ELISA device where the absorbance of the populations at 620 nm could be measured. Regarding the in vivo effect of the Thymus algeriensis essential oil, a complete inhibition of the biofilm formed was obtained after 24 hours of contact.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124621209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study addresses the barriers that hinder paper recycling and explores potential solutions to overcome these challenges. The barriers discussed include a lack of recycling infrastructure, inadequate education and outreach, cultural attitudes towards waste, and a lack of economic incentives. To address these barriers, governments and organizations can implement solutions such as expanding recycling infrastructure, improving education and outreach, addressing cultural attitudes through targeted messaging, and providing economic incentives. Successful implementations of these solutions in other locations or industries are also highlighted. The study emphasizes the importance of addressing these barriers to increase paper recycling rates and reduce the environmental and economic costs of low recycling rates.
{"title":"Overcoming Barriers to Paper Recycling: A Review of Challenges and Solutions","authors":"Mustafa Çiçekler, A. Tutuş","doi":"10.59287/icsis.575","DOIUrl":"https://doi.org/10.59287/icsis.575","url":null,"abstract":"This study addresses the barriers that hinder paper recycling and explores potential solutions to overcome these challenges. The barriers discussed include a lack of recycling infrastructure, inadequate education and outreach, cultural attitudes towards waste, and a lack of economic incentives. To address these barriers, governments and organizations can implement solutions such as expanding recycling infrastructure, improving education and outreach, addressing cultural attitudes through targeted messaging, and providing economic incentives. Successful implementations of these solutions in other locations or industries are also highlighted. The study emphasizes the importance of addressing these barriers to increase paper recycling rates and reduce the environmental and economic costs of low recycling rates.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128098921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This scientific study was undertaken by presenting data on the presence of microorganisms (bacteria) and heavy metals found in the underground layers of Elbasan city. From the obtained results, it was judged whether the presence of bacteria and chemical elements is at such levels as to be considered as a soil pollution factor. The main purpose of this scientific paper is to provide the possible correlation between chemical and microbial soil pollution, which directly or indirectly affects the health of the city's residents. To achieve this goal, five soil samples were taken by digging to a depth of 0.5 m, during March 2023. Mainly, the Elbasan area has been at the center of criticism over the years and is considered an area with significant atmospheric pollution, of a chemical and microbiological nature. We have obtained results that prove chemical and bacterial data that can be considered as a soil pollution factor. In conclusion, based on the analysis of the results and compared with the permitted rates of pollution, the level of chemical pollution of the soil from the nickel element appears, which is in the amount of about 2 and a half times more than the standards determined by the relevant Regulatory Acts of the EU. Based on the study and monitoring that was done to the Elbasan city, we think that soil pollution is mainly dedicated to the activity of the farmer in the misuse of organic and chemical fertilizers, the mismanagement of wastewater by the relevant authorities, and especially the abusive activity to the detriment of nature carried out by industries that operate in the city.
{"title":"Microbial and Heavy Metal Presence and Impact on Soil Pollution for Central Albania","authors":"Anila Jançe, Admir Jançe, V. Bogoev","doi":"10.59287/icsis.573","DOIUrl":"https://doi.org/10.59287/icsis.573","url":null,"abstract":"This scientific study was undertaken by presenting data on the presence of microorganisms (bacteria) and heavy metals found in the underground layers of Elbasan city. From the obtained results, it was judged whether the presence of bacteria and chemical elements is at such levels as to be considered as a soil pollution factor. The main purpose of this scientific paper is to provide the possible correlation between chemical and microbial soil pollution, which directly or indirectly affects the health of the city's residents. To achieve this goal, five soil samples were taken by digging to a depth of 0.5 m, during March 2023. Mainly, the Elbasan area has been at the center of criticism over the years and is considered an area with significant atmospheric pollution, of a chemical and microbiological nature. We have obtained results that prove chemical and bacterial data that can be considered as a soil pollution factor. In conclusion, based on the analysis of the results and compared with the permitted rates of pollution, the level of chemical pollution of the soil from the nickel element appears, which is in the amount of about 2 and a half times more than the standards determined by the relevant Regulatory Acts of the EU. Based on the study and monitoring that was done to the Elbasan city, we think that soil pollution is mainly dedicated to the activity of the farmer in the misuse of organic and chemical fertilizers, the mismanagement of wastewater by the relevant authorities, and especially the abusive activity to the detriment of nature carried out by industries that operate in the city.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129088451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paleopalynological data presented in this scientific work were carried out in the soil deposits of Elbasan city, an ancient city located in Central Albania. For this scientific paper, data on the evolutionary line that the representatives of the Liliaceae family have followed for centuries have been presented. The time that is determined based on archaeological studies for the underground of Elbasan, corresponds to the period of the New Holocene. The main goal of this scientific work is to present the relationship between the presence of Liliaceae fossil pollen found in different depths of the earth, with its distribution in different time phases. Paleopalynological data for Liliaceae plants, during the analyzed period October-November 2022, are provided for the first time. Starting from the data obtained after the chemical and statistical analysis of the fossil pollen of Liliaceae plants, we have reached very interesting results, where we mention the fact of finding Liliaceae family palynomorphs at all soil depths, which corresponds to the entire New Holocene period to the present day. There is also a total of 828 fossil pollens that present an increasing trend from depth to the surface. Based on the results achieved, we are mainly of the opinion that: the change in vegetation presented over the years is related to the human influence in the cultivation of important and necessary plants for it, since the review of the literature does not reveal other factors that may have had a flora impact.
{"title":"Holocene Evolutionary Line for Liliaceae Plants in Central Albania","authors":"Admir Jançe, Anila Jançe, Gëzim Kapidani","doi":"10.59287/icsis.572","DOIUrl":"https://doi.org/10.59287/icsis.572","url":null,"abstract":"The paleopalynological data presented in this scientific work were carried out in the soil deposits of Elbasan city, an ancient city located in Central Albania. For this scientific paper, data on the evolutionary line that the representatives of the Liliaceae family have followed for centuries have been presented. The time that is determined based on archaeological studies for the underground of Elbasan, corresponds to the period of the New Holocene. The main goal of this scientific work is to present the relationship between the presence of Liliaceae fossil pollen found in different depths of the earth, with its distribution in different time phases. Paleopalynological data for Liliaceae plants, during the analyzed period October-November 2022, are provided for the first time. Starting from the data obtained after the chemical and statistical analysis of the fossil pollen of Liliaceae plants, we have reached very interesting results, where we mention the fact of finding Liliaceae family palynomorphs at all soil depths, which corresponds to the entire New Holocene period to the present day. There is also a total of 828 fossil pollens that present an increasing trend from depth to the surface. Based on the results achieved, we are mainly of the opinion that: the change in vegetation presented over the years is related to the human influence in the cultivation of important and necessary plants for it, since the review of the literature does not reveal other factors that may have had a flora impact.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127622642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper acts as a guide for managers and institutions as they get ready to start the accreditation process for their programs. Documenting the approaches, teaching techniques, and strategies employed by various computer departments as they pursue ABET accreditation can be extremely helpful for other institutions looking to obtain certification for their own computer engineering programs. By sharing best practices and successful methods for implementing student outcome evaluation methodologies, institutions can avoid confusion and resource waste and improve the quality of their academic programs and student enrollment. One way to document these approaches and techniques is through case studies of successful ABET-accredited computer engineering programs. These case studies can provide detailed information on the specific methodologies used for student outcome evaluation, the challenges faced during the accreditation process, and the strategies employed to overcome those challenges.
{"title":"Best Practices for Implementing Effective Student Outcome Evaluation Methodologies in ABET-Accredited Computer Engineering Programs: A Case Study Analysis","authors":"Qutaiba Ibrahim Ali","doi":"10.59287/icsis.571","DOIUrl":"https://doi.org/10.59287/icsis.571","url":null,"abstract":"This paper acts as a guide for managers and institutions as they get ready to start the accreditation process for their programs. Documenting the approaches, teaching techniques, and strategies employed by various computer departments as they pursue ABET accreditation can be extremely helpful for other institutions looking to obtain certification for their own computer engineering programs. By sharing best practices and successful methods for implementing student outcome evaluation methodologies, institutions can avoid confusion and resource waste and improve the quality of their academic programs and student enrollment. One way to document these approaches and techniques is through case studies of successful ABET-accredited computer engineering programs. These case studies can provide detailed information on the specific methodologies used for student outcome evaluation, the challenges faced during the accreditation process, and the strategies employed to overcome those challenges.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124341054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this study, polystyrene (PS) polymer composites were prepared and characterized by mechanically and physically. It was aimed to produce a cheap, lightweight, and eco-friendly wood plastic composite (WPC). Waste PS was melted in a cap by gasoline, and 200 % wheat flour (PS(W)), wheat starch (PS(S)), and medium-density fiberboard (MDF) sawdust (PS(D)) were added into the melted PS. After the mixture was well mixed in a dough-like form, it was placed into wooden molds and molds were kept in the oven at 140 °C for 30 minutes and then taken out, and kept for 20 minutes at 4 °C. After the cooling process, the composites were removed from the molds and were cut to 18 mm x 15 mm x 40 mm dimensions using a diagonal saw. Mechanical characterizations were carried out by Internal bonding (IB), Screw holding resistance for edge (SRE) and surface (SRS), Pressure (PR). Physically characterizations were carried out by Density (DN), Water absorption (WA), Thickness swelling (TS). Results show that PS(D) has the highest mechanical properties despite its lowest density. PS(W) sample has better mechanical properties than PS(S) sample. It has been determined that the wood composite obtained by the combination of MDF waste dust with melted waste PS is close to the mechanical and physical properties of particleboard. Waste PS can be blended with wood dust and used on wood composite.
本研究制备了聚苯乙烯(PS)聚合物复合材料，并对其进行了机械和物理表征。其目的是生产一种廉价、轻便、环保的木塑复合材料(WPC)。将废PS用汽油在瓶盖中熔化，熔化后的PS中加入200%小麦粉(PS(W))、小麦淀粉(PS(S))、中密度纤维板(MDF)木屑(PS(D))，混合均匀后放入木模具中，模具在140℃烤箱中保温30分钟后取出，在4℃下保温20分钟。在冷却过程之后，复合材料从模具中取出，并使用对角线锯切割成18 mm x 15 mm x 40 mm的尺寸。力学特性通过内部粘接(IB)，边缘和表面的螺杆保持阻力(SRE)，压力(PR)进行。通过密度(DN)、吸水率(WA)、厚度膨胀率(TS)进行物理表征。结果表明，PS(D)的力学性能最高，但密度最低。PS(W)试样的力学性能优于PS(S)试样。经测定，MDF废粉尘与熔融废PS复合得到的木材复合材料接近刨花板的机械和物理性能。废PS可与木屑混合，用于木材复合材料。
{"title":"Preparation and characterization of wood plastic composite produced from waste polystyrene with organic filler","authors":"Orhan Kelleci, Süheyla Esin Köksal","doi":"10.59287/icsis.576","DOIUrl":"https://doi.org/10.59287/icsis.576","url":null,"abstract":"In this study, polystyrene (PS) polymer composites were prepared and characterized by mechanically and physically. It was aimed to produce a cheap, lightweight, and eco-friendly wood plastic composite (WPC). Waste PS was melted in a cap by gasoline, and 200 % wheat flour (PS(W)), wheat starch (PS(S)), and medium-density fiberboard (MDF) sawdust (PS(D)) were added into the melted PS. After the mixture was well mixed in a dough-like form, it was placed into wooden molds and molds were kept in the oven at 140 °C for 30 minutes and then taken out, and kept for 20 minutes at 4 °C. After the cooling process, the composites were removed from the molds and were cut to 18 mm x 15 mm x 40 mm dimensions using a diagonal saw. Mechanical characterizations were carried out by Internal bonding (IB), Screw holding resistance for edge (SRE) and surface (SRS), Pressure (PR). Physically characterizations were carried out by Density (DN), Water absorption (WA), Thickness swelling (TS). Results show that PS(D) has the highest mechanical properties despite its lowest density. PS(W) sample has better mechanical properties than PS(S) sample. It has been determined that the wood composite obtained by the combination of MDF waste dust with melted waste PS is close to the mechanical and physical properties of particleboard. Waste PS can be blended with wood dust and used on wood composite.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123884479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Integration of smart home technology has emerged as a critical development that significantly increases the wellbeing of elderly people. This is accomplished by providing various tools and services that support health, safety and independent living conditions. The use of advanced security features such as remote monitoring, security cameras and motion sensors has been effective in preventing accidents and alerting caregivers or family members in potential emergencies, thus increasing the feeling of independence and self-sufficiency among the elderly. It also allows elderly people to maintain their independent living for long periods of time. In particular, smart home devices that allow an individual to control their environment through voice commands or remote access are optimized for efficiently and effectively completing daily activities. This technology also provides many health and fitness benefits, particularly for elderly people who are socially isolated or living alone. Studies have shown that smart home technology has a significant potential to improve the quality of life of elderly people. In conclusion, it is considered a critical development that allows elderly people to live independently, comfortably and safely.
{"title":"The Effect of Smart Home Technology on the Quality of Life of the Elderly","authors":"Ferit Seven, Mahmut Dirik","doi":"10.59287/icsis.574","DOIUrl":"https://doi.org/10.59287/icsis.574","url":null,"abstract":"Integration of smart home technology has emerged as a critical development that significantly increases the wellbeing of elderly people. This is accomplished by providing various tools and services that support health, safety and independent living conditions. The use of advanced security features such as remote monitoring, security cameras and motion sensors has been effective in preventing accidents and alerting caregivers or family members in potential emergencies, thus increasing the feeling of independence and self-sufficiency among the elderly. It also allows elderly people to maintain their independent living for long periods of time. In particular, smart home devices that allow an individual to control their environment through voice commands or remote access are optimized for efficiently and effectively completing daily activities. This technology also provides many health and fitness benefits, particularly for elderly people who are socially isolated or living alone. Studies have shown that smart home technology has a significant potential to improve the quality of life of elderly people. In conclusion, it is considered a critical development that allows elderly people to live independently, comfortably and safely.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121899772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A first-person shooter game with full shooting is called 3D VR Zombie Hunter. The game’s setting will be a 3D indoor environment model, which will be created in accordance with the game’s specifications and improve the appeal and realism of the setting. The mapping of the VR-Box joystick is used in this game to assist with shooting, reloading, and player movement. The joystick has a total of 6 buttons, including the major 4 buttons and a joystick that can be moved 360 degrees. The game’s shooting and reloading functions are performed by the supporting 2keys. The addition of a joystick will make the VR-Box experience even more maneuverable. Bluetooth will be used to link mobile head sets and joystick buttons for long-range wireless connectivity and to activate key gaming features. The gadget will translate the joystick buttons you press to enable in game functionality. Players will have an immersive and interactive first-person shooter experience with the 3D VR Zombie Hunter game. Players will be able to direct the movement and actions of their virtual character in the game by using a VR-Box joystick with Bluetooth connectivity and a variety of buttons for various in-game tasks. The game will be more realistic and immersive thanks to the use of a 3D indoor environment model. It will be interesting to see how players’ gaming experiences are improved by the joystick’s mapping to the VR-Box and mobile headset.
{"title":"3D Zombie Hunting Game using VR","authors":"Shaheena Noor, Muhammad Imran Saleem, Aneeta Siddiqui, Razia Zia, Najma Ismat, Syedha Bushra Shabeeh","doi":"10.59287/icsis.2023.1.1.557","DOIUrl":"https://doi.org/10.59287/icsis.2023.1.1.557","url":null,"abstract":"A first-person shooter game with full shooting is called 3D VR Zombie Hunter. The game’s setting will be a 3D indoor environment model, which will be created in accordance with the game’s specifications and improve the appeal and realism of the setting. The mapping of the VR-Box joystick is used in this game to assist with shooting, reloading, and player movement. The joystick has a total of 6 buttons, including the major 4 buttons and a joystick that can be moved 360 degrees. The game’s shooting and reloading functions are performed by the supporting 2keys. The addition of a joystick will make the VR-Box experience even more maneuverable. Bluetooth will be used to link mobile head sets and joystick buttons for long-range wireless connectivity and to activate key gaming features. The gadget will translate the joystick buttons you press to enable in game functionality. Players will have an immersive and interactive first-person shooter experience with the 3D VR Zombie Hunter game. Players will be able to direct the movement and actions of their virtual character in the game by using a VR-Box joystick with Bluetooth connectivity and a variety of buttons for various in-game tasks. The game will be more realistic and immersive thanks to the use of a 3D indoor environment model. It will be interesting to see how players’ gaming experiences are improved by the joystick’s mapping to the VR-Box and mobile headset. ","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131357230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Küçük ve orta ölçekli şirketlerin ve girişimcilerin sermayeye ulaşması, varlıklarının ve faaliyetlerinin devam ettirilmesi açısından oldukça önemlidir. Bu anlamda, girişim sermayesine ulaşılmasına ilişkin imkânların artırılması ve bu alanda devlet teşviki sağlanmasına ilişkin düzenlemeler getirilmektedir. 213 sayılı Vergi Usul Kanunu'nun 325/A maddesi ile girişim sermayesi fonu ayırma imkânı tanınmıştır. Nitekim bu hükme göre, Sermaye Piyasası Kurulu’nun düzenleme ve denetimine tabi olarak Türkiye’de kurulmuş veya kurulacak olan girişim sermayesi yatırım ortaklıklarına sermaye olarak konulması veya girişim sermayesi yatırım fonu paylarının satın alınması amacıyla, ilgili dönem kazancından veya beyan edilen gelirden girişim sermayesi fonu ayrılabilecek olup, bu fon, kurum kazancının veya beyan edilen gelirin %10’unu ve öz sermayenin %20’sini aşamayacaktır. Söz konusu hükmün 2. fıkrasına göre ise, girişim sermayesi fonu olarak ayrılan tutarlar pasifte geçici bir hesapta tutulacak ve mükelleflerce, fonun ayrıldığı yılın sonuna kadar girişim sermayesi yatırım ortaklıklarına veya girişim sermayesi yatırım fonlarına yatırım yapılmaması halinde, zamanında tahakkuk ettirilmeyen vergiler gecikme faizi ile birlikte tahsil edilecektir. 193 sayılı Gelir Vergisi Kanunu ile 5520 sayılı Kurumlar Vergisi Kanunu’nda ise, ayrılan fonun vergi indirimine tabi tutulmasına ilişkin düzenlemelere yer verilmiştir. Çalışma kapsamında, Vergi Usul Kanunu’na göre girişim sermayesi fonu ayırma şartları belirtilerek, 5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun ile 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu kapsamında vergi teşvikinden yararlananların fon ayırma ve ayrılan tutarı aktarmasına ilişkin yükümlülükleri ele alınmıştır.
{"title":"VERGİ USUL KANUNU’NA GÖRE GİRİŞİM SERMAYESİ FONU VE FON AYIRMA VE AKTARMA ZORUNLULUĞU","authors":"Pınar Nur","doi":"10.59287/icsis.569","DOIUrl":"https://doi.org/10.59287/icsis.569","url":null,"abstract":"Küçük ve orta ölçekli şirketlerin ve girişimcilerin sermayeye ulaşması, varlıklarının ve faaliyetlerinin devam ettirilmesi açısından oldukça önemlidir. Bu anlamda, girişim sermayesine ulaşılmasına ilişkin imkânların artırılması ve bu alanda devlet teşviki sağlanmasına ilişkin düzenlemeler getirilmektedir. 213 sayılı Vergi Usul Kanunu'nun 325/A maddesi ile girişim sermayesi fonu ayırma imkânı tanınmıştır. Nitekim bu hükme göre, Sermaye Piyasası Kurulu’nun düzenleme ve denetimine tabi olarak Türkiye’de kurulmuş veya kurulacak olan girişim sermayesi yatırım ortaklıklarına sermaye olarak konulması veya girişim sermayesi yatırım fonu paylarının satın alınması amacıyla, ilgili dönem kazancından veya beyan edilen gelirden girişim sermayesi fonu ayrılabilecek olup, bu fon, kurum kazancının veya beyan edilen gelirin %10’unu ve öz sermayenin %20’sini aşamayacaktır. Söz konusu hükmün 2. fıkrasına göre ise, girişim sermayesi fonu olarak ayrılan tutarlar pasifte geçici bir hesapta tutulacak ve mükelleflerce, fonun ayrıldığı yılın sonuna kadar girişim sermayesi yatırım ortaklıklarına veya girişim sermayesi yatırım fonlarına yatırım yapılmaması halinde, zamanında tahakkuk ettirilmeyen vergiler gecikme faizi ile birlikte tahsil edilecektir. 193 sayılı Gelir Vergisi Kanunu ile 5520 sayılı Kurumlar Vergisi Kanunu’nda ise, ayrılan fonun vergi indirimine tabi tutulmasına ilişkin düzenlemelere yer verilmiştir. Çalışma kapsamında, Vergi Usul Kanunu’na göre girişim sermayesi fonu ayırma şartları belirtilerek, 5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun ile 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu kapsamında vergi teşvikinden yararlananların fon ayırma ve ayrılan tutarı aktarmasına ilişkin yükümlülükleri ele alınmıştır.","PeriodicalId":178836,"journal":{"name":"International Conference on Scientific and Innovative Studies","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122477784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：