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http://koop.gtb.gov.tr/data/53ccb9cef293707234e3b58a/01-NORMLAR%20HI%CC%87YERARS%CC%A7I%CC%87SI%CC%87%20VE%20KOOPERATI%CC%87FLERI%CC%87N%20DENETI%CC%87MI%CC%87%20MESELESI%CC%87-dergi.pdf