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Erişime Açık

Why have France, the USA and Russia failed to fight against terrorism in Africa ?

Daşıkan, Melek

In the 21st century, Islamic terrorism emerges as a very important security and stability threat for many countries all over the world. Jihadist terrorism which is a global terrorism targeting everyone who does not adopt the tendency of Islamic fundamentalism poses a very significant security threat not only for underdeveloped countries but also developed ones. Today, Africa is a continent where Islamic terrorism has been extending and causing many casualties. According to Global Terrorism Index, Burkina Faso has the GTI score of 8.564 and second on the list of Overall Terrorism Index Score. S ...Daha fazlası

Erişime Açık

Impact of IFRS-16 lease standard on financial statements of transportation and storage companies: evidence from Bist

Abdullahi, Mukhtar Farah

The International Financial Reporting Standards (IFRS) have been implemented by firms around the globe to make financial information internationally consistent and comparable. The newly established international financial reporting standard (IFRS-16, "Leases") requires recognition of certain old off-balance-sheet assets and liabilities resulting from operating leases under the International Accounting Standard 17 (IAS 17). The objective of this research aims to employ financial statement items and ratios to investigate how the new leasing standard IFRS-16 affected financial statements followin ...Daha fazlası

Erişime Açık

Effect of working capital management and solvency on profitability: Case of bist basic metal sector companies

Demir, Arda Eren

In this research, effect of WCM (known for optimization of liquidity and efficiency) and solvency on profitability has been analyzed for basic metal sector companies listed in BİST in 2018-2022. This research also includes comparison of financial ratios of companies that had initial public offering in 2022 and companies that had initial public offering before 2022. Research findings show that working capital management has positive effect on profitability, as liquidity has effect on all of the studied profitability ratios. Solvency also has positive effect on profitability, as solvency has pos ...Daha fazlası

Erişime Açık

Anonim şirketlerde kâr payında i̇mtiyaz

Aydın, Ayşe Güneş

6102 sayılı Türk Ticaret Kanunu (TTK) md.331’de anonim şirketlerin, yasal düzenlemelere aykırı olmamak kaydıyla her çeşit ekonomik amaç ve konu için kurulabileceği belirtilmiştir. Yasada yer alan düzenlemeden de anlaşılacağı üzere anonim şirketlerin nihai amacı kazanç elde etmektir. Dolayısıyla pay sahiplerinin en önemli mali hakkının “kâr payı hakkı” olduğunu söylemek yerinde olacaktır. Genel kabul gören kurala göre pay sahipleri, anonim şirketin elde ettiği kazançtan pay sahiplikleri oranında yararlanacaklarsa da TTK md.478 ile kâr payına imtiyaz tanınmasının önünün açılması sayesinde bazı p ...Daha fazlası

Erişime Açık

A research on the effects of basel criteria on sme’s and awareness of this effect by Turkish financial professionals in the Turkish banking system

Sapankaya, Aysel

The aim of this study is to find out the effects of Basel Criteria on the banking system and SMEs, and how much they are known by the bankers and accounting experts who are the actors of the financial system. In this research, firstly, the role of Basel Criteria of SMEs in Turkey in the crediting process, the collateral structure and the credit pricing processes in the lending stage were examined. In the second part, a survey was conducted with 69 experts (bankers and accountants) who are experts in their fields about the extent to which they create awareness about the benefits of these effect ...Daha fazlası

Erişime Açık

Analyzing baksı museum through the search for the center in today’s art

Özgüz Çelik, Ebru

This thesis is based on the understanding of center in art; examines the displacement of the dominant forces of art along with economic, political or social changes and the reasons for this change. By examining this change from the Renaissance period to the present day, by tracing the similarities and contrasts in the past and present, through the conditions that led to the formation of these centers, their artistic production and consumption between these periods and today, the circulation of artistic productions in the world, museology, and collections, we answer the question of whether we c ...Daha fazlası

6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve çerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.

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