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Abstract This paper highlights the potential of technology and innovation in advancing education. We discuss how emerging technologies can enhance teaching and learning experiences. We underscore challenges and opportunities in integrating technology into educational practices through an overview of current trends and practices. A balanced approach emphasizing technological integration and pedagogical innovation is essential for preparing students to succeed in an increasingly demanding world. Thus, this paper highlights the importance of fostering a learning environment that prioritizes learner-centered approaches and encourages educators to innovate by utilizing the power of technology to create meaningful educational experiences.

This experimental study investigates the impact of ChatGPT-simplified authentic texts on university students’ reading comprehension, inferencing, and reading anxiety levels. A within-subjects design was employed, and 105 undergraduate English as a foreign language (EFL) students engaged in both original and ChatGPT-simplified text readings, serving as their own controls. The findings reveal a significant improvement in reading comprehension scores and inferencing scores following ChatGPT intervention. However, no significant change in reading anxiety levels was observed. Results suggest that ChatGPT simplification positively influences reading comprehension and inferencing, but its impact on reading anxiety remains inconclusive. This research contributes to literature on the use of artificial intelligence (AI) in education and sheds light on ChatGPT’s potential to influence language learning experiences within higher education contexts. The study highlights the practical application of ChatGPT as a tool for helping students engage in authentic text readings by making text more comprehensible. Based on the findings, several multifaceted implications that extend to various stakeholders in the field of language education are provided.

Abstract This study investigates the multifaceted impacts of Metaverse Based Language Teaching on high school L2 vocabulary learning and retention, engagement, community feeling, and diverse dimensions of presence, namely social, cognitive, teaching, and overall presence. Adopting a quasi-experimental design, the study provides an in-depth controlled trial. The participants in this study consist of 86 (43 male, 43 female) high school English language learners in Türkiye, who are assigned to two groups. The control group uses traditional instructional technologies while the experimental group engages with metaverse technology. The lessons are based on social constructivist theory for both groups. Pre- and post-tests are employed to quantitatively assess vocabulary learning and retention and reveal substantial improvements in both areas. A series of carefully selected psychometric scales capture core aspects of engagement, community feeling, and presence. The findings reveal increased levels of engagement and a sense of presence, and connectedness within the language learning community, which confirms the efficacy of the MBLT. However, the improvement in social presence does not reach statistical significance. Cumulatively, the findings of this research transcend mere quantifiable improvements in vocabulary learning and retention. They reveal a holistic transformation of the language learning experience by emphasizing the significance of social interactions and digital embodiment in high school second language education through metaverse. The research highlights the metaverse’s potential in shaping the future of language education, reimagining traditional paradigms, and proposing a new era of immersive, interactive, and transformative pedagogy.

Abstract The advancement of technology has provided new avenues for English language teachers to assist students in improving their language learning processes. Augmented reality is an emerging technology that can implement virtual objects into the physical learning environment. This quantitative study aimed to determine the impact of employing augmented reality in a CLIL lesson. The study also looks at EFL learners’ attitudes about the use of AR. For this purpose, 76 high school students (38 males and 38 females) have taken part in this study. The results showed that using an AR-based mobile application improved the language achievements of the learners. The learners who used AR have gathered better results in the CLIL lesson. Additionally, the learners had positive attitudes towards the use of augmented reality. They found it satisfying and engaging and were willing to use it in the future again. Based on the study findings, EFL teachers are encouraged to use AR in their classes to teach both content and the language.

This qualitative study investigates the errors committed by Turkish EFL learners and the rate of spelling mistakes to grammar errors in learners' paragraphs. In order to examine these issues, 19 participants studying at a private high school in Turkey took part in this study. The qualitative data were collected through students' paragraphs written in English. A content and a descriptive analysis were employed to analyze the data. The grammar errors were categorized as errors of omission, addition, misformation, and double types throughout the scrutiny. The errors were related to various grammatical elements such as verbs, articles, verb inflections, noun inflections, and prepositions. The most frequent error category was omission, and the grammar elements the students errored most were prepositions. The results also showed that the students' grammar errors were approximately two times more than their spelling mistakes. Given the results of this study, some suggestions for future studies and pedagogical implications were provided.

Purpose - The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden. Design/methodology/approach - >System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings - Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden. Originality/value - Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.

Bu çalışma, paternalistik yaklaşım çerçevesinde yürütülen kamu müdahaleleri ile "erdemsiz malların" kontrol altına alınıp alınamayacağını irdelenmektedir. Çalışmanın ampirik kısmında 107 ülkenin verileri derlenerek kamu müdahale endeksi geliştirilmiştir. Ülkeler, müdahale derecesine göre gruplandırılmış ve sigara kullanım sıklığı, politikalara uyum ve müdahale aracı olarak vergilerin kullanımı itibariyle bir farklılık olup olmadığı incelenmiştir. Elde edilen bulgulara göre müdahalecilik düzeyleri farklı ülkeler itibariyle sigara kullanım düzeyleri arasında anlamlı farklılık bulunmamaktadır. Değişik ülkelerde yaşayan bireylerin zararlı ürünlerle mücadele bağlamında geliştirilen politikalara uyum düzeyleri ise müdahalecilik endeksi yüksek olan ülkelerde daha fazladır. Ayrıca müdahalecilik endeksi düşük olan ülke gruplarında günah vergileri olarak adlandırılan ve erdemsiz mallardan biri olan sigara üzerinden alınan vergilerin diğer ülkelere göre çok düşük olduğu görülmektedir. Bu bulgular paternalist müdahalelerin bireylerin erdemsiz malları kullanım düzeyleri üzerinde etkili olmadığını, ancak kurulan ödül-ceza mekanizmasının sosyal refahı artıracak doğrultuda işlediğini ortaya koymaktadır.

Water stress is one of the most critical threats to the growth and productivity of plants and is one of the most studied topics in agricultural sciences. In order to enhance the tolerance of plants to water stress conditions, synthetic fertilizers have been widely used in the field. However, due to their toxic effects, recent reports have focused on organic options. In this study, the effects of liquid vermicompost applications (25, 50, 75, and 100%) on the agronomic attributes, phenolic compounds, and essential oil compounds of basil plants exposed to drought stress conditions were investigated. Accordingly, water stress critically reduced the factors of plant height, plant fresh weight, root fresh weight, leaf length, and leaf diameter. On the other hand, vermicompost applications significantly affected all of the parameters considered, except the leaf length of well-watered basil plants. However, a two-way ANOVA analysis revealed that the interactions of water stress and vermicompost were significant on root length and root fresh weight. Regarding the essential oil compounds, the contents of humulene, anethol, eucalyptol, estragole, bisabolene, germacrene, and caryophyllene were quantified. Estragole was determined as a major component by 85–90%. The results revealed that the highest estragole content was determined in the 25% vermicompost + water stress, water stress, and control groups. Of the major phenolic compounds, caffeic acid decreased as a result of water stress conditions but increased with vermicompost treatments. The rosmarinic acid content increased during water stress conditions, attaining the highest content at 25% via the vermicompost and water stress interaction. In general, the 25% and 50% vermicompost applications increased the content of phenolic compounds in plants under either well-watered or stress conditions.

Toplum içinde bulunanbireylerin toplumsal nitelikli hususlara yaklaşımı, bireysel hususlardan farklıdinamiklere sahiptir. Bu dinamikler, biraradalık halinin getirdiği kolektif birbağlama sahip olup, eylem öncesi oluşan süreç de söz konusu bağlam dâhilindegerçekleşmektedir. Maliye literatürü kapsamında bu durum en genel haliyle maliolayların siyasal boyutuna karşılık gelmektedir. Bununla birlikte maliyeliteratürü vergilendirme temelinde sınırlandırılarak ele alındığında da sözkonusu biraradalık halinin gerek vergilendirme yetkisine haiz olan gereksevergi ödemekle yükümlü olan taraf açısından eyleme öncesi süreçlerişekillendirdiği söylenebilir. Eyleme öncesi süreçler “düşünme” ve “karar verme(yargı)” şeklinde gerçekleşirken, Immanuel Kant tarafından bu süreçlerin debirbirinden bağımsızlığı vurgusu yapılmıştır. Buna göre düşünme ve karar vermeiki ayrı yetiye sahip süreçler olarak ele alınmıştır. Nihayetinde düşünmeyetisinin sonuçları ile yargı yetisi arasında uyumsuzlukların olabilmektedir. Buçalışmada Immanuel Kant tarafından vurgulanan düşünce ve yargı yetisiayrılığının vergilendirmeye bakış üzerindeki etkisi ortaya konulmayaçalışılacaktır. Bu doğrultuda 2018 yılı itibariyle iki farklı ilde (Eskişehir ve Kütahya) ikamet eden toplam 698gelir vergisi mükellefine 5’li Likert ölçeği kullanılarak oluşturulan bir anketuygulaması yapılmıştır. Elde edilen veriler dâhilinde SPSS 16 programındagerçekleştirilen Tek Yönlü Bağımsız Örneklem T testi ve oluşturulan çapraztablolar ile mükelleflerin vergiye ilişkin düşünme ve yargı yetileri arasındauyumsuzluk olduğu sonucuna ulaşılmıştır.

Avrupa Birliği'nin siyasal ve ekonomik bütünleşmeyi sağlamak için uyguladığı ortak politikaları anlamak için bu politikaların yansıması niteliğinde olan Avrupa Birliği Bütçe Harcamalarının analizinin yapılması gerekmektedir. Bu çalışmada, 2007–2010 dönemindeki AB bütçe harcamaları ana başlıklar itibariyle değerlendirilmiştir. İlgili dönemde Birlik bütçesinin %40'dan fazlasını Ortak Tarım Politikası Harcamaları oluşturmaktadır. Bunu %35 ile bölgesel politikalarla ilgili, sağlandığı zaman Birliği büyüme ve istihdam hedeflerine ulaştıracak Uyum Harcamaları izlemektedir. Kırsal Kalkınma ve Çevre ile Büyüme ve İstihdam için Rekabet Edebilirlik Harcamalarının da dikkat çekici şekilde arttığı görülmektedir.