The effect of the Fertilizer Industry Waste Gypsum Material (FIWGM) on the rehabilitation of barren soils has been investigated with this research. The soil improvement tests were carried out in randomized blocks with three replications and 0, 20, 40 and 60 tons ha -1 of FIWGM have been applied. By the intermittent ponding method, a total of 360 cm of water has been given, including 30 cm at each time. At the end of the trial, the application of FIWGM has showed positive effect on the physical and chemical properties of the soil. As the dose of FIWGM increased, soil infiltration rates increased, and soil sodium and boron concentrations decreased significantly. 360 cm of leaching water provided the removal of exchangeable sodium equivalent to 33.7 and 42.9 tons of gypsum for 100 cm of soil depth, with 20 and 40 tons per hectare of FWIGM applied to the test plots. The statistically significant correlation coefficient (R 2 =0.921**) has been determined between the leaching water depth (Ddw)/soil depth (Ds) and the boron/initial boron remaining (B/Bo) in the soil (B/Bo = 0.622-0.168Ln Dlw/Ds).

F. elatior, Puccinellia distans, Lotus strictus have been tested at 4 different water table depths which grow under natural conditions in salt-affected soils of arid and semi-arid regions. The trial was carried out for 3 years with split plots test design in randomized blocks. The salt concentration of the groundwater where irrigation has been made was between 3.1-4.4 dS m-1. The effect of water table depths on dry grass yields of the cultivars was found statistically significant in the first trial year (P

In this study, a field trial was conducted for 2 years with 4 forage plants grown in natural conditions in the salty lands of Central Anatolia with high-water tables. The feed plants used in the experiment are (A) Agropyron elongatum, (B) Festuca elatior (C), Puccinellia distans (D), Lotus strictus, and their triple mixtures. Soils have high lime content and excessively salty, low salt content in lower layers, no sodium problem. While the salt concentration of the groundwater, where irrigation is done, varies between 3.10-2.95 dS m -1 , soil salinity increased during the growing season and decreases during the winter period. The level of the water table increased in the winter while it decreased in the summer. In the first year of the experiment, the highest green grass yield was obtained from A. elongatum with 9.766,0 tons ha -1 , and in the second year from L. Strictus parcels with 14.265,0 tons ha-1. Likewise, these two varieties took first place in hay yields. Considering the average green grass yield of two years, L. Strictus took first place with 9.141,0 tons per hectare, while A.elongatum took place the second place with 7.448,0 tons. According to hay yields, A.elongatum ranked first with 2.943,0 tons, L. Strictus ranked second with 2.349,0 tons. A statistically significant difference (P <0.01) was found between the green grass and dry grass yields of the cultivars in both trial years. According to Duncan test results made with dry grass yields, A.elongatum 1st group in the first year and other subjects formed the second and third group. In the second year, L.strictus alone formed first (a), D and G mixtures second (b), A. elongatum and E mixture third (bc), and F. elatior and P. distans fourth (c) group. The results obtained have shown that in the areas under the effect of saline groundwater, one of the first works to be done in the period until the soils are rehabilitated or to evaluate these soils, will be important benefits of creating artificial pastures with forage plant species and mixtures suitable for local conditions. The mixture of A. elongatum, P. distans, and L. Strictus in the pasture facility was found to be a good artificial pasture mixture for the region. Due to the ability of the legume species in the mixture to renew themselves with seeds, it should be taken into consideration in terms of the sustainability of fertility in the artificial pasture. On the other hand, the high crude protein content of legumes will increase the nutritional value of mixtures.

The purpose of performance assessment of subsurface drainage systems is to achieve efficient and effective system performance by providing relevant feedback to the management of the drainage system at all levels. Therefore, it assists management in determining whether performance is satisfactory and, if not, what corrective actions need to be taken and where to rectify the situation. In this study, approximately 30% of the drainage systems built in the Harran Plain were monitored during one irrigation season in 2017. The fluctuation of the water table was measured daily at a total of 33 subcentres. In addition, electrical conductivity (EC) and pH values were measured by taking water samples from six collectors once a week. Drain flow measurements were carried out at three collector outlets. According to the SEW30 (sum of excess water at depths less than 30 cm) indicator, 82% of the monitored areas had good, medium‐good drainage and moderate drainage. The seasonal average water table depth of the monitored area was found to be approximately 120 cm. The data show the existence of a drainage system that creates an aerated soil layer suitable for all shallow‐ and deep‐rooted, water‐resistant, and sensitive plants in all of the monitored areas. Generally, the salinity of drainage water is much higher than that of irrigation water. This value was up to 25 times higher in some collector outlets. This finding has raised suspicions that salty groundwater is being pumped into the drainage system.

Bu çalışmanın konusu, İnsan Hakları Avrupa Sözleşmesine (İHAS/Sözleşme) ek 7 numaralı protokolün 4. maddesi (P 7-4) kapsamında geliştirilen, vergi ve ceza yargılamaları arasında içerik ve zaman yönünden bağlantılı olma koşulunun Türk hukuku açısından doğurduğu uyum sorunudur. Bu kapsamda öncelikle İnsan Hakları Avrupa Mahkemesi (İHAM) içtihadının gelişim çizgisi incelenmiş, 2014 yılında Finlandiya'ya karşı verilen Glantz ve Nykänen kararları ile başlayan ve son olarak 2021 yılında İzlanda'ya karşı verilen Kristjansson kararına kadar, içerik ve zaman unsurlarının nasıl yorumlandığı analiz edilmiştir. Ardından İHAM'ın yarattığı içtihadın Türk hukuku ile uyumsuz yönleri ortaya konulmuştur. Son bölümde, içerik ve zaman yönünden bir bağlantının içtihat yoluyla kurulabileceği iddiasıyla bir çözüm yolu önerilmiştir. Bu bağlamda, Vergi Usûl Kanunu (VUK) md 359'da yer alan ve kasıt incelemesi yapılırken vergi tekniği bilgisine ihtiyaç duyulan ve duyulmayan suçlar arasında sistematik bir ayrım yapılmıştır. Birinci gruba giren suçlarda, mükerrer bir değerlendirmenin önüne geçmek için, kasıt incelemesinin vergi tekniği bilgisiyle öne çıkan vergi mahkemesince yapılması, varılacak sonuca göre suçun gerçek kişi failinin ceza mahkemesince belirlenmesi önerilmektedir. İkinci grup suçlarda ise kasıt incelemesi için bir vergi tekniği bilgisi gerekmediği gözetilerek, ilkinin aksine ceza mahkemesi kararının vergi mahkemesince dikkate alınması gerektiği sonucuna ulaşılmaktadır.