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
Kişisel verilerin korunması hakkı, veri ihlallerinin artması doğrultusunda uluslararası düzenlemeler ve hukukumuzda 6698 sayılı Kişisel Verilerin Korunması Kanunu’nun yürürlüğe girmesi ile birlikte büyük bir önem kazanmıştır. Çalışmamızda genel itibari ile 6698 sayılı Kişisel Verilerin Korunması Kanunu, Avrupa Birliği mevzuatı ve diğer uluslararası metinler çerçevesinde kişisel verilerin işlenmesi, kişisel verilerin işlenmesinde hukuka uygunluk sebepleri ve özellikle de kişisel verilerin işlenmesinde hukuka uygunluk sebeplerinden biri olan “açık rıza” kavramı ele alınmıştır. Çalışmamızda dört ...Daha fazlası
Although human memory appears to be highly reliable, memory distortions are inevitable, influenced by external factors or the passage of time. Researchers have extensively studied these memory distortions, commonly known as false memory. The present study has two main objectives. Firstly, it aims to replicate a new method for implanting false autobiographical memories. Secondly, it seeks to explore the impact of mood on the false autobiographical belief and memory implantation. For the replication phase, the participants were divided into Single and Repeated groups. Participants were presented ...Daha fazlası
In a quest to investigate whether brands that position themselves as authentic create brand advocate consumers, the current study analyzes and collates the extant literature on brand authenticity through unfolding the relationship between brand authenticity and brand advocacy on the grounds of brand experience, actual self-image congruence, consumer involvement as well as the product category with an aim to explore whether brand authenticity positively influences brand advocacy behavior among consumers. The relationships are investigated through a comprehensive research model using two differe ...Daha fazlası
Developing Information and Communication Technologies have significantly changed lifestyle and many areas of life. As the new media has increased effect in intelligence, content producing etc., and network systems have become an integral part of life, we are witnessing accelerated flow of information. Individuals have started to quickly access all kinds of information their countries and across the world. All these developments are inevitably reflected in political life. As a matter of fact, political actors inevitably need to update and innovate their methods of reaching Generation Z. In part ...Daha fazlası
Düyun-ı Umumiye İdaresi 1881 yılında kurulduktan sonra her geçen yıl Osmanlı mali sistemindeki etkisini arttırmış bir yapı olarak Cumhuriyet sonrası döneme kadar varlığını sürdürmüştür. Bu idare varlığını Milli Mücadele döneminde de sürdürmüş olmasına rağmen fiili durumu önceki dönemlerden çok farklı olmuştur. Heyet-i Temsiliye adına Mustafa Kemal Paşa’nın 18 Mart 1920 tarihindeki emriyle bu idarenin İtilaf Devletlerine borç ödemesi yapması yasaklanmış ve topladığı vergi gelirlerine el konmuştur. Bu fiili duruma rağmen Düyun-ı Umumiye İdaresi’nin varlığına pratik gerekçelerden ötürü dokunulmam ...Daha fazlası
Hakikatin önemsizleştiği post-truth dönemde insanlık bir simülasyon çağı yaşamaktadır. Zaman ve mekân algısı değişmiş, görüntülerden oluşan sanal bir imgelem dünyası söz konusu olmuştur. Artık her şey sayılardan oluşan bir veridir. Her türlü hakikat her an değişebilir durumdadır. Bu dönemde sanal medya kullanıcıları herhangi bir alandaki yeterliliklerine bakılmaksızın ‘her şey’ olabilmektedir. Hakikatin önemsizleşmesinin temel özelliklerinden bir diğeri de yalanın hakikatin yerini almasıdır. Öznel duygu ve düşüncelerin rasyonel görüşlere tercih edildiği bu çağda sanatta payına düşeni almaktadı ...Daha fazlası
Although the literature of contemporary capitalism theoretically abounds with calls for maintaining international peace and stability, in practice, its political representatives place wars among the many tools available for use to divide areas of political and economic influence when other political tools fail. This study aims to show the means used in the media to justify wars and armed conflicts by claiming that it is impossible to provide corresponding or alternative means, such as dialogue, for example, or the general social desire to maintain stability through political solutions. In this ...Daha fazlası
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
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
In interpersonal interactions, women can be subjected to sexual objectification, discrimination, and sexual, verbal, or physical harassment. Sexual objectification experiences in everyday life have a hidden trauma function even though there is no overt trauma present. As women frequently encounter such experiences, psychological well-being is negatively affected, and some effects of trauma, such as dissociative experiences, are regularly observed. The purpose of this study was to examine the mediating roles of adult women’s experiences of self-objectification, self-disgust, and self-compassion ...Daha fazlası
During the World War I, the Tsarist regime was overthrown by the socialist revolution in 1917. In recent times, a national struggle process has also been experienced by Türkiye. In this period, Turkish-Soviet relations started in the axis of anti-imperialist struggle. During the days of the Turkish War of Independence, the close political relations established between the Ankara Government and Soviet Russia against the Western states, from the proclamation of the Republic in 1923 to the World War II. It continued until the end of World War II in 1945. Turkish-Soviet relations in the early Repu ...Daha fazlası
6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve çerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.