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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

Erişime Açık

Kırım’da yaşanan i̇lk Rus i̇stilası 1736

Budak, Rüçhan

1699 Karlofça Antlaşması sonrası Osmanlılar, erken XVIII. yüzyıla kaybedilen toprakları geri alma politikası takip etmişti. Bu politika gereği 1711 yılında Azak kalesini Ruslardan ve 1714 yılında Mora yarımadasını da Venedik’ten geri almıştı. 1736 senesine gelindiğinde Ruslar, Karadeniz’in kuzeyine hâkim olabilmek için Azak kalesini ele geçirip Kırım Hanlığı’nı ilhak etme politikası takip ettiler. Osmanlılar ile Ruslar arasında cereyan eden bu savaşta Kırım Hanlığı tarihinde ilk kez yabancı güçler tarafından istilaya maruz kalmıştı. 1736 senesinde Ruslar adına Mareşal Münih, Kırım’ı istila ede ...Daha fazlası

Erişime Açık

Shamanism or shamanism, a comparative approach toward siberian Shamanism

Kızılhan, Cemil Ömer

Shamanism has been considered as a singular phenomenon in most of the studies carried out about Shamanism so far, and it has not been taken into consideration that there are different types of Shamanism. Shamanist beliefs, which were developed in a very large region such as Siberia, were divided into different branches as a result of different social, cultural and political effects in Siberia, and led to the emergence of Shamanist practices called Paleo-Siberian Shamanism and Neo-Siberian Shamanism.

Erişime Açık

Critical stance in popular/postmodern literary magazines: mainstream or alternative?

Tekin, Vildan

It is possible to say that a new era has begun in the field of literary journalism in the last ten years. Magazines in this new format, one of the products of popular culture produced for mass consumption; use left figures in their cover designs and left values ​​in their content and define/introduce themselves as "left". In these magazines, the oppositional language of the youth subculture and the ironic, sarcastic, and humorous language that emerged after the Gezi resistance stand out. For this reason, the approach that the magazines are an alternative symbolic field of struggle is common, b ...Daha fazlası

Erişime Açık

The investment strategies of art funds

Angün, Pelin

This thesis study examines the conditions that laid the groundwork for art funds in particular, their formation and development processes, and subsequently analyses the properties of art funds as a type of investment fund, and their structure and diversity, ultimately closely examining their investment strategies in detail through examples. Although artworks have been known to be valuable for centuries, the classification and acceptance of artworks as an asset class is a newer phenomenon that occurred in the last century. The operating mechanisms unique to the art markets evolved within the li ...Daha fazlası

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The adaptation study of the brief form of the affective Neuroscience personality scales (BANPS) to Turkish

Uçar, Nehir

The aim of this study is to adapt Brief Form of Affective Neuroscience Scales (BANPS) into Turkish culture and examine its reliability and validity. BANPS was originally developed by Barrett and colleagues (2013) to shorten and improve the psychometric properties of ANPS (Davis et al., 2003). The BANPS consisted of 33 items and six scales which aim to assess personality traits on the basis of six affective systems (SEEK, PLAY, CARE, FEAR, ANGER, SADNESS). The reliability and validity analyses of Turkish BANPS were conducted with three groups of participants, including all participants (N= 873) ...Daha fazlası

Erişime Açık

Musical metaphors: Innate and objective

Yüksel, Hatice

As in the recent approach cognition is embodied and metaphor theory of meaning metaphoricity of music is a topic that is mostly studied in cognitive musicology and cognitive linguistics and should be studied from the perspective of cognitive scientists. Musicologists use metaphors to describe the musical system itself in the music theory, music psychologists also use metaphors to describe perceptual facts like a tone is higher as in it resonates somewhere higher in the body or conceptual as in the tone’s place in the musical spectrum. This conceptual part tells us that this kind of metaphor de ...Daha fazlası

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International gold prices, gold reserves of central banks and debt stocks relationship: Analysis among G8 countries

Canözkan, Ergün

Gold is a commodity that has been used to protect the wealth of not only people but also organizations and states from past to present. For this reason, countries prefer to keep some of their reserves as gold through their central banks. At the financial macroeconomic level, the primary goal of countries is to sustain a healthy economic growth. However, when the economies of developed countries are examined, especially when the economic growth rate of the G8 countries, which are called the strongest countries class, is examined, it is seen that the public debt ratio is very high, which inc ...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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2005 yılından günümüze Türkiye’deki e-dergi kapak tasarımlarının incelenmesi ve “grafik tasarım dergisi” için e-dergi kapak tasarım önerisi

Topal, Didem

Bu tez çalışmasında amaçlanan; basılı ve elektronik mecraların birlikte var olduğu günümüzde dergilerin basılı ve elektronik basımlarının arasında görsel kimlik devamlılığını her iki mecrada tutarlı bir biçimde sağlayıp /sağlayamadığı ya da ne ölçüde sağladığını araştırmaktır. Çalışmada basılı ve elektronik yayınların gelişim süreçleri, elektronik yayın türleri ve formatları literatür taraması yapılarak araştırılmıştır. Basılı ve elektronik dergi tasarımında görsel kimliği oluşturan unsurlar incelenmiş, seçilen beş dergi (National Geographic Türkiye, Skylife, Harvard Business Review Türkiye, L ...Daha fazlası

Erişime Açık

A lifetime dedicated to the republic: Hasene Ilgaz with works, activities, and thoughts

İnceoğlu, Fatma Samime

Undoubtedly, the circumstances and the period we are born into shape our biography. Therefore, biographical works do not only tell us the story of a life. They also tell the story of an era. There are such lives lived at turning points in history that tell us a lot about the period beyond being a biography. This study focuses on the Turkish female identity idealized by the founding elite of the Republic in the early Republican period through the life of Hasene Ilgaz, who lived in such a period and whose works and activities shed on light the period she lived in. These women’s identities, shape ...Daha fazlası

Erişime Açık

Adrenergic modulation of melanocortin pathway by hunger signals

Yılmaz, Bayram | Yavuz, Yavuz

Norepinephrine (NE) is a well-known appetite regulator, and the nor/adrenergic system is targeted by several anti-obesity drugs. To better understand the circuitry underlying adrenergic appetite control, here we investigated the paraventricular hypothalamic nucleus (PVN), a key brain region that integrates energy signals and receives dense nor/adrenergic input, using a mouse model. We found that PVN NE level increases with signals of energy deficit and decreases with food access. This pattern is recapitulated by the innervating catecholaminergic axon terminals originating from NTSTH-neurons. O ...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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