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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

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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Emotion and cognition integration – The effect of anger on working memory

Gözütok, Emre

Emotions have always captured attention of philosophy, psychology and recently neuroscience. Through the history, emotions were considered as separate entity from thinking and cognition. It was mostly related with irrationality. Descartes claimed emotions were part of soul, based on his dualism theory. However, the period started with James-Lange changed this perspective. Together with cognitivist views, it has been understood that emotions have significant influence on cognitive functions. This focus towards relation between emotions and cognition led researchers to pay attention interaction ...Daha fazlası

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Securitization of climate change induced migration: analysis of the European Union discourses and policies

Saygı, Dilek

Migration has always been a way for people to reach a better life and a strategy to adapt to changing conditions. Since the early 1000s, climate-related environmental changes have begun to directly impact communities whose way of life is dependent on nature and local resources. Owing to climate change, which is mostly a result of human activity, and the devastating environmental changes it has created, people have begun to relocate voluntarily or forcefully, to abandon their homelands, and these migrations within the country or across borders are now evident. The International Organization for ...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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Power and beauty relations in the picture of Dorian Gray by Oscar Wilde and Lady Audley’s secret by Mary Elizabeth Braddon

Özkan, Elif Sarah

This thesis endeavours to explore the enchanting power of beauty and its history. This thesis aims at examining the enchanting power of beauty on selected characters in Oscar Wilde’s The Picture of Dorian Gray and Mary Elizabeth Braddon’s Lady Audley’s Secret. It further aims at examining the effects of possessing the power of beauty on the characters that possess it, namely Dorian Gray and Lady Audley. This thesis particularly focuses on the descriptions of the portraits of the protagonists in the two novels, on their effects on whoever looks at them and on the complex relationship between pi ...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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Status of Ilkhan in the socio-political organization of the Qashqai Tribe

Sohrabi, Hossein

This anthropological research is related to the Qashqai tribe, which lives in southwestern Iran, and apart from the urban and rural population, it has nearly 96,500 nomadic people. This research answers the question, could the Qashqais have the same solidarity, authority, and integrity without an Ilkhan from the Shahilu family? My claim is based on the fact that the main factor of Qashqai solidarity and empowerment in southern Iran, where the majority of the population is Tajik and non-Turkish, was the Ilkhans from the Shahilu family. And with the leadership of the Shahilu family, the Qashqais ...Daha fazlası

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Contributions of organizations in Istanbul Unkapani to popular music between 1960-2000

Or, Bora

This study is important in terms of contextualizing the scattered dissident voices that have developed in the Turkish geography, regardless of genre, within a broad perspective. It offers an uncommon combination of texts on music, art, social sciences, etc. Most of the studies on music to date have not touched upon the Unkapanı record stores bazaar. In this study, Unkapanı İMÇ (Istanbul ManifaturacılarÇarşısı)'s organizations from its first establishment until the time it lost its popularity, communication tools such as radio, cinema, TV used in the spread of popular music, the formation of Un ...Daha fazlası

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Ship investment strategies in fluctant shipping market condition: Turkey’s perspective

Başak, Ayşe Aslı

Abstract Maritime transport has become the way of carrying the greatest amount of world trade, which has been the case in recent years. In maritime trade, ports are the most important points that logistics opens up to international routes. The United Nations Conference on Trade and Development has developed the "Link to Regular Maritime Route Routes" in order to enhance the contribution of international ports to the development of the country's ports and to measure their links to major global maritime logistics networks in maritime trade. Regression analysis, which is one of the quantitative r ...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

Erişime Açık

Strategic advice seeking behavior of different leadership styles and its impact on strategic decision outcomes: an overview of Turkish companies

Gül, Ahmet Furkan

Decision making, and strategic decision making have been a focal and popular area of management literature, and numerous scholars have conducted thorough research to explain the relationships between each antecedent, characteristic, or variable and the outcomes of the strategic decision process. In addition, recent studies have looked at decision making from an upper echelons" perspective and tried to investigate how the top management teams, boards of directors, and CEOs in organizations take such strategic decisions. Scholars have also looked at how these executives seek and utilize essentia ...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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