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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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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

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Online psychotherapy setting and its reflections on Therapeutic relationship during Covid-19 pandemic

Özkan Ordulu, Nazlıcan

The purpose of this study was to explore how psychotherapy setting is affected by the mandatory conversion from face-to-face psychotherapy setting to online platforms due to COVID-19 pandemic restrictions, mainly with respect to the relationship between subjective perceptions and/or experiences regarding COVID-19 and therapeutic alliance for both psychotherapists and patients. A sample of 94 Turkish participants which consisted of 62 psychotherapy patients and 32 mental health professionals filled out the questionnaire whilst semi-structured interviews were done with nine psychotherapists and ...Daha fazlası

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Effect of 12 September 1980 coup on Turkish foreign policy

Aykan, Güven

This study aimed toexamine the 12 September 1980 coup d'état in detail and to evaluate its impacton the Turkish foreign policy. Therefore, literature reviewmethod was utilized in this study. Firstly, the reasons leading to the 12 September 1980 coup d'état were mentioned and then, Turkey's relations with other countries after the 12 September 1980 coup d’état were analyzed. The impact of the 12 September 1980 coup d’état on the political relations between Turkey and other countries was evaluated andthe effects and evaluations on Turkey's foreign policy were interpreted and expressed. In this c ...Daha fazlası

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Transgenerational Trauma and Fetishism in Alice Walker’s “Everyday Use” and Toni Morrison’s The Bluest Eye

Elibal, Sena Gökçe

This thesis sets out to analyze transgenerational trauma in the African American context and fetishistic attachments developed as a coping mechanism to control and overcome transgenerational traumas. It is a fact that the history of people of African origin in the United States is marked by a centuries-long suffering from slavery, violent oppression, discrimination, and racism, which meant that generations after generations were born into this inhumane system in which they have been heavily traumatized. The gravity and the longitude of the situation created a cycle of trauma where current gene ...Daha fazlası

Erişime Açık

The drama triangle in Tess of the D’urbervilles by Thomas Hardy and the Bluest Eye by Toni Morrison

Nazlı, Pınar

The drama triangle, a modern concept of psychology that involves three roles, the victim, the rescuer and the persecutor, occurs in many dysfunctional relations. This study aims to analyze how the drama triangle reveals itself in the selected novels and its main reason, which is a system of power dynamics that labels one as “the superior” and the other one as “the inferior.” The power dynamics and the drama triangle in Tess of the d’Urbervilles by Thomas Hardy and The Bluest Eye by Toni Morrison will be explained and evaluated through Feminist, Marxist and postcolonial theories. In fact, these ...Daha fazlası

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The images of women in fairy tales: An analysis of the djinn in the Nightingale’s eye by A.S. Byatt and the bloody chamber by Angela Carter

Ergin, Cansu

This dissertation examines A.S. Byatt's The Djinn in the Nightingale's Eye and Angela Carter's The Bloody Chamber and the discussion on the contemporary issues of women, a portrayal of gender in the media, and the political position of women. The study also examines the ways in which Byatt and Carter redefined prevailing traditional notions of femininity in their selected stories. In a male-dominated environment, females are presented as emotional, weak, followers, and submissive to males whereas males are presented as bold, strong, and rational beings. Reading both collections offers an inter ...Daha fazlası

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Historical documents on the origin of the Gokturk Alphabet

Taş, Şaban

The Gokturk Khaganate serves as a role model state for contemporary Turkic states. This can be proven from various aspects such as language, culture, law, social life, and governance. Particularly, when focused on the subject of language and alphabet, it is possible to dilate on this foundation. The foundation of the Gokturk Alphabet emerges as a manifestation of the abstract and concrete accumulation of Turkish culture spanning thousands of years. When delving into the history of rock paintings, the earliest rock paintings belonging to the Turks appear in the Lena Rock Paintings area in Russi ...Daha fazlası

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Effects of using artificial intelligence on the certified public accountant profession: evidence from Istanbul certified public accountants

Alfares, Saja

Financial institutions' operations are being drastically altered by artificial intelligence (AI), which, as a result ofoperational efficiencies and savings of cost, is predicted to take over mundane jobs more and more. The field of AI has made great strides recently, especially in relation to the accounting industry, which has moved its focus from manual data entry using paper and pencil to automated data entry using computers and software. This research aims to study the level of awareness of the certified public accountants and their perceptions on the application of AI in the field of accou ...Daha fazlası

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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.

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A study of the strategies used by companies creating a distinctive brand image through the use of strategic terminology in product and service naming for differentiation and image building

Seçilmiş, Nuri Tolga

The use of strategic terminology in product and service naming is crucial for creating a distinctive brand image that sets companies apart from competitors. While brand naming is often prioritized, the importance of consistent terminology for product features and names is often overlooked. This study examines the strategies used by successful companies to develop a comprehensive approach to branding that includes a unique and consistent terminology for the brand, product, and product features. The thesis includes semi structured in-depth interviews with executives from Microsoft, Facebook, Son ...Daha fazlası

Erişime Açık

Erratic crude oil prices fluctuations effects on the economic development of Turkey: the case of coronavirus pandemic (covid-19)

Barakat, Duaa

As an oil-importing nation, Turkey's economy is examined in the thesis by looking at its macroeconomic aggregate’s response to oil price fluctuations. Furthermore, the thesis will discuss the post pandemic coronavirus effects on energy and stock markets. Moreover, the thesis will analyze many aspects including crude oil types, production, and its relationship with other markets. On the one hand, macroeconomic aggregates will be represented by the total industrial production index, CPI, nominal exchange rate, total petroleum and other liquids production, and natural gas import prices. Error cor ...Daha fazlası

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