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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

Birinci Türk Coğrafya Kongresi’nde müfredat ve terim çalışmaları

Özkaya, Ahmet

Birinci Coğrafya Kongresi, 6-21 Haziran tarihleri arasında Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi’nde, Hasan Âli Yücel’in büyük gayretleriyle toplanarak coğrafyanın ana sorunlarını ele almıştır. Kurulan üç komisyon sayesinde belirlenen meseleler önce saptanmış ve ardından müzakere edilerek bir sonuca bağlanmıştır. Kongre, yapıldığı tarihten itibaren çeşitli tenkitlere konu olsa da yoğun tartışmalar, özellikle 7 coğrafi bölge hakkında eleştiriler 2000 yılı sonrası yaşanmıştır. 7 coğrafi bölge ile ilgili Türkiye Coğrafyası Komisyonu dışında Program ve Ders Komisyonu ve Terim Komisyo ...Daha fazlası

Erişime Açık

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

Erişime Açık

İşveren açısından iş güvenliğine aykırılığın ceza hukukundaki yansımaları

Öğütcü Delgezenli, Özlem

İşveren, iş sağlığı ve güvenliğinin sağlanması ve gelişmesi amacıyla mevzuatın, bilimin ve aklın ışığında önleyici ve koruyucu gerekli her türlü tedbiri almak, işin tekniği gereği bulunması gereken araç ve gereçleri eksiksiz bulundurmak, iş sağlığı ve güvenliği önlemlerine uyulup uyulmadığını periyodik olarak denetlemek, işçilerini karşılaşabilecekleri mesleki riskler ile buna karşı alınması gerekli önlemler konusunda bilgilendirerek farkındalık oluşturmak ile her seviyede gerekli iş sağlığı ve güvenliği eğitimini vermek suretiyle iş bilinci ve kültürünü geliştirmekle yükümlüdür. İş güvenliğin ...Daha fazlası

Erişime Açık

The impacts of poststructuralism, psychoanalysis and postmodernism on the development of autofiction

Önder, Ayda

This study aims to investigate the ways in which poststructuralism, psychoanalysis and postmodernism have contributed to the development of autofiction. It is contended that the genre has a dialectical relationship with the twentieth century critical theories. Autofiction both affirms and questions the poststructuralist dismantling of the traditional perspectives on the concepts of authority, authenticity and truth by bringing the authorial presence back to the text but fictionalising it to some extent, committing to narrate the truth but creating an ambivalence around it. Autofiction engages ...Daha fazlası

Erişime Açık

Impact of the energy issue on Turkey’s Easten Mediterranean policy

Öztürk, Gökçe

Energy and its security is one of the most important issues in making of a foreign policy. Seeking of alternative energy resources and having their own share, stirred the Eastern Mediterranean with the discoveries of hydrocarbon reserves. The fact that Turkey is highly dependent on energy resources, that its consumption rates are increasing year by year, and that it aims to be the energy hub that transfers energy to Europe, has also led Turkey to want to be part of the energy equation that is emerging in the Eastern Mediterranean. Although the parties to this equation excluded Turkey. Turkey t ...Daha fazlası

Erişime Açık

New inclinations in the museumification process of private museums in turkey after 2010

Salar, İlkay

This study comprises the development of art collectorship in Turkey through the concept of collections and in comparison with the Western world, the transformation of these art collections into private museums in the 2000s, and the new inclinations regarding the location choices of private museums after 2010. Ever since the prehistoric period, humans have researched, discovered, and collected, evolving over the centuries to do it consciously and consistently, becoming collectors, and later, with rational categorization and institutionalization, secularizing their collections, thus establishing ...Daha fazlası

Erişime Açık

‘Tronie’ in dutch painting of the XVII Century

Köklüce, Zeynep

The purpose of this study is to conduct a comprehensive analysis by identifying the formal similarities and functional differences between “Tronie” painting and portrait painting that emerged in Dutch Golden Age painting of the XVII century. The aspects of Tronie painting that deviate from the standard understanding of portraiture are not easy to determine, as it has broad significance in its own genre. It has been misinterpreted by scholars due to the stylistic similarities it exhibits in research, and the form-content structure has been analyzed and clarified with recent studies. Our study h ...Daha fazlası

Erişime Açık

Comparative analysis of virtual games with video games: Preferences of players worldwide

Ahtaq, Salah Eddine

The emergence of virtual reality in recent years has primarily focused on user interfaces, visual simulation, and 3D graphics. However, the community's interest in virtual reality has shifted towards the gaming industry in order to reach a larger audience. This thesis aims to study the differences and similarities between virtual games and traditional video games in order to determine user preferences and opinions. Over 60 days (April 1st - May 31st, 2023), an online survey gathered 300 comprehensive responses, revealing substantial insights, and 4 interviews have been conducted with 4 volunte ...Daha fazlası

Erişime Açık

Collective memory and journalism in the context of femicide

Öztürk, İrem

This study examines the news production processes about femicide, a universal problem, in the Turkish press within the context of collective memory. The relationship between memory and the news media is explained by associating it with Alison Landsberg's (2004) concept of prosthetic memory. In addition, to better analyze how collective memory is (re)produced through news about femicide, which is the main subject of the study, feminist movements and women's ideas and activities about the issue from the past to the present in the world and Turkey are discussed. The in-depth interview method, whi ...Daha fazlası

Erişime Açık

Türk hukukunda resmi belgede sahtecilik suçu

Çinko, Mehmet sıddık

Tezimizin amacı; Türk Ceza Kanunu’nda düzenlenen resmi belgede sahtecilik suçunu esas alarak hukukumuzda resmi belgede sahtecilik suçunu irdelemektir. Bu kapsamda resmi belgede sahtecilik suçu düzenlemesini incelemek ve konuya ilişkin öneriler oluşturmak amaçlanmaktadır. Tezimizde; öncelikle suçun tarihi gelişimi ana hatlarıyla aktarıldıktan sonra resmi belgede sahtecilik suçunun temel ve müşterek kavramlarına değinilmiştir. “Klasik suç tipi inceleme metodu” doğrultusunda resmi belgede sahtecilik suçunun unsurları, suça etki eden nitelikli halleri, özel görünüş biçimleri ayrı ayrı incelenmişti ...Daha fazlası

Erişime Açık

The influence of community size on constituent order: A comparison between emerging and conventionalized sign languages

Ticau, Valeria

The current study examines the effect of community size on constituent order by comparing conventionalized sign languages (TID and LIBRAS) and emerging sing languages (CTSL and CENA) from two different countries. When the relevant literature is examined, it is observed that languages that emerge in communities with larger populations tend to have a more uniform structure, while languages that emerge in smaller and closed-knitcommunities exhibit greater diversity regarding their constituent order. Data was collected through an elicitation task comprised of 30 short video clips containing senten ...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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