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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

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Bloody, bold and resolute: Dimensions of power in Hamlet, King Lear and Macbeth

Tönel, Utku

This thesis argues that there is a symbiotic relationship between the actions of characters making use of different aspects of power, and the plot progression in three tragedies by William Shakespeare; Hamlet, King Lear, and Macbeth, whose plots were built upon a problem of succession. For this purpose, the Aristotelian definition of tragedy was used in conjunction with the notion of power as defined by Steven Lukes throughout the study. To identify how this interaction helps build the dramatic structure, Thomas Pavel’s concept of move was utilised to pinpoint the plot progressionin the three ...Daha fazlası

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Digitalization of the international trade and business development

Şapçı, Hale

Advances in technology have directly affected many aspects of our lives. Digitalization, which comes with the development of technology, has become a concept that plays a big role in the perspective from our daily life to our business life. The purpose of my work is to show how important the advantages brought by digitalization are within the scope of business development and international trade, and where exactly they come into play in the process. Apart from the advantages of digitalization, I also aimed to provide information about international trade theories, international trade instituti ...Daha fazlası

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İklim koruma hukukunun özel hukuk sözleşmelerine yansımaları

Ataç, Simay

İklimin ortalama durumunda ve/veya değişkenliğinde belirli bir süre boyunca görülen değişiklikler olarak tanımlanan iklim değişikliği, gezegenimizi ve barındırdığı tüm canlıları etkileyen, 21. yüzyılın belki de en önemli sorunlarından biridir. İnsan faaliyetleri nedeniyle gezegenimizin uğruyor olduğu zarar, artık sadece belirli bir bölgeyi ya da insanlığı değil, tüm dünyayı ve içerisinde yaşayan tüm canlıları doğrudan etkilemektedir. İklim değişikliğinin sebep olduğu küresel sorunların çözümünde ise birçok farklı disiplin bir araya gelmeli ve ortak menfaat doğrultusunda iş birliği içinde harek ...Daha fazlası

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Turkey and brain migration: Policies formed from push and pull perspectives and effects on brain drain

Sönmez, Nurdan

Brain drain, which is defined as the departure of well-educated human capital to another geography, was noticed by England, which lost its qualified power to other countries in 1945 and increased rapidly after the 1960s with the effect of globalization. Countries such as the USA, UK and Germany have developed important brain drain policies from a push and pull perspective. Turkey has also developed important policies such as university reforms. In the following periods, within the scope of Five-Year Development Planning, although TÜBİTAK 2232 developed policies to pull reverse brain drain and ...Daha fazlası

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The Turkish right and the Republican People's Party - the case of 1977 general elections

Arslan, Fahri Kaan

The definition of ideological cleavage in Turkish political life through the concepts of right and left began with the orientation of the Republican People's Party to the Left of Center in the 1960s. This separation evolved into a deep polarization and social crisis that would turn into a low-intensity civil war during the 1970s. The 1977 General Elections were held in this crisis atmosphere. In this framework, the political characteristics of the period within the scope of our study have been tried to be scrutinized through the right-left divergence. This thesis aims to analyze the points of ...Daha fazlası

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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

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Trade liberalization and some macroeconomic indicators in Turkey (1980-2018)

Alzabadi, Nader

This study aims to examine the impact of trade liberalization on some macroeconomic indicators (foreign direct investment, exports, imports, trade balance, and government size) in Turkey. Our study employed the autoregressive distributed lag bound test (ARDL) approach, unit root test, bound test for long-run estimation, and error correction term (EC). Findings show that trade liberalization does not have a positive impact on foreign direct investment inflow into the Turkish market, as well as that currency depreciation accompanied by an open economy decreases foreign capital inflow. Trade libe ...Daha fazlası

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An analysis of the player avatar protagonist in video game narratives

Turgay, Murat Doğa

Video games depict various fantastic scenarios that players engage in. Fantasy has been a point of interest for humans for much of recorded history and fantasy fulfilment isan important appeal for people to play video games. The experience of such a fantasy can significantly enhance the player’s experience in games. Players experience fantasy in games through its elements:Culmination of gameplay, narrative story and the design of protagonist character(s) are how this fantasy is relayed to the player. The design of these three parts is significant in shaping the player’s fantasy and overall exp ...Daha fazlası

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The meaning of ideology: a comparative analysis of George Orwell’s Animal Farm and Yaşar Kemal’s The Sultan of the Elephants and Red Bearded Lame Ant

Özpınar, Ece

In this work, the novels Animal Farm by George Orwell and The Sultan of the Elephants and Red Bearded Lame Ant by Yaşar Kemal are analysed comparatively through the Marxist literary theory benefiting from Georg Lukács, Terry Eagleton and Lucien Goldmann. This study examines how Orwell and Kemal from different geographies, nationalities and traditions have been influenced by the Marxist literary tradition. The figures in the two novels are compared according to their characteristics/profile, the changes they have gone through, and the protagonists’ endings in their own story. The features of th ...Daha fazlası

Erişime Açık

Transcultural aspects in Elif Batuman’s Fiction

Dindar, Elif Bıçaklar

This study aims at exploring Elif Batuman’s The Idiot and Either/Or from a transcultural perspective. This study examines Elif Batuman’s novels from an interdisciplinary perspective combining Wolfgang Welsch’s philosophical approach to transculturalism, transcultural literary studies as well as Bakhtinian concepts such as polyphony and intertextuality. Benefitting from this framework, the present study highlights the themes of the representation of national identity, mobility, cultural and linguistic diversity in Batuman’s fiction. The study also emphasizes how the protagonist transcends the s ...Daha fazlası

Erişime Açık

Sibernetik sanatta organizma ve makineler

Çelik, Ceren Su

Bu tez felsefi olarak bir çok filozofun üzerine tartıştığı organizma-makine karşıtlığı ve benzerliği hakkındaki araştırmalar ışığında sibernetiğin ve sibernetik sanatın aynı konuyu nasıl ele aldığını incelemektedir. Descartes ve Aristotales gibi ilk çağ düşünürlerinin makinelere birer ruh atadığı kartezyen düşüncenin zaman içersinde Immanuel Kant, Georges Cangulheim ve Gilbert Simondon gibi düşünürlerce tekrar gündeme gelmesiyle makineler ve organizma arasındaki ilişki tarihsel, sosyolojik ve ontolojik olarak tekrardan sorgulanır. Norbert Weiner’ın temellerini attığı sibernetik bu tartışmaları ...Daha fazlası

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