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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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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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Image to Music: Cross-Modal Melody Generation Through Image Captioning

Kaplan, Alper

Advances in machine learning in recent years have also been seen in computationally creative systems. Interest in machine-generated artifacts paved a way for creative models to evolve as such. But the earlier methods mostly explored a one domain approach and cross-modal learning has stayed relatively unexplored. Thus, the direct mapping between modalities for cross-modal creative models is not fully explored. This work proposes a novel methodology for generating symbolic music through images by directly mapping their features. A CNN encoder and deep stacked LSTM decoder are the base models as ...Daha fazlası

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The relationship between perceived toxic leadership and work engagement

Tamer, Ertan

White-collar employees working in the textile industry work in a dynamic, intense and stressful environment that requires effort to present the most accurate and completed work outputs to their internal stakeholders, teams and company. The workload and pressure in this stressful environment require a positive and open-minded leadership style that can motivate and guide textile workers. Based on the stated assumption, the relationship between toxic leadership and work engagement was examined in this study. As a result of the research; it is expected that the toxic leadership behaviors of manage ...Daha fazlası

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Transformation of cyberpunk films in hollywood remakes: a comparative historical analysis

Aktaş İlcik, Ece

The last decade has seen an increase in Hollywood productions of cyberpunk films. These films, designed as remakes or sequels, appeal to both old fans of the cult original films and new audiences. The subject of this research is how the remakes, which aim to guarantee the box office undergo changes and how they fit into the system compared to the originals. In the research, it has been attempted to reveal how these change narratives have been integrated into current policies and the system compared to the originals, and to determine and show in which contexts this transformation of the remakes ...Daha fazlası

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Turkey and brain migration: Policies formed from push and pull perspectives and effects on brain drain

Sönmez, Nurdan

Brain drain, which is defined as the departure of well-educated human capital to another geography, was noticed by England, which lost its qualified power to other countries in 1945 and increased rapidly after the 1960s with the effect of globalization. Countries such as the USA, UK and Germany have developed important brain drain policies from a push and pull perspective. Turkey has also developed important policies such as university reforms. In the following periods, within the scope of Five-Year Development Planning, although TÜBİTAK 2232 developed policies to pull reverse brain drain and ...Daha fazlası

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Impact of IT teams on digital transformation and innovation

Çulha, Samet

In today's rapidly evolving business landscape, digitization has become an essential aspect for companies across various industries. The integration of digitization has resulted in improved efficiency, productivity, and profitability for businesses. The transition towards digitization has allowed companies to streamline operations, reach new customers and markets, minimize costs, and increase their revenues. As the world becomes increasingly interconnected, companies that fail to embrace digital transformation may risk becoming irrelevant and missing out on opportunities for growth. Therefore, ...Daha fazlası

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The Turkish right and the Republican People's Party - the case of 1977 general elections

Arslan, Fahri Kaan

The definition of ideological cleavage in Turkish political life through the concepts of right and left began with the orientation of the Republican People's Party to the Left of Center in the 1960s. This separation evolved into a deep polarization and social crisis that would turn into a low-intensity civil war during the 1970s. The 1977 General Elections were held in this crisis atmosphere. In this framework, the political characteristics of the period within the scope of our study have been tried to be scrutinized through the right-left divergence. This thesis aims to analyze the points of ...Daha fazlası

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Nationalism and national identity of western Ukraine in the post - Soviet era

Nowak, Agata

The research is designed to examine the essence and roots of Ukrainian nationalism of Western Ukraine, categories of identity regarding Ukrainians, and to present how modern Ukrainian national identity is constructed. The aim of the study is to understand within the broad context of nationalism the complexity of Ukrainian nationalism that does not fit the commonly used definition of a nation; common language, common religion, and common historical memory. The anthropological fieldwork is based on participant observation and in total 35 in-depth interviews which were conducted mainly in Lviv be ...Daha fazlası

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Assessing media literacy: an analysis of university students

Özdinçler, Balkı

Media literacy refers to the ability to access, analyze, evaluate, and create messages in a wide variety of media modes and formats. Even though the media is so globalized and easily accessible, it is necessary to correctly perceive and read the messages, make sense of them, analyze, evaluate, criticize, etc. Before accessing media literacy equipment, the individual is only in a passive position in front of the messages presented by the media. However, with the media literacy equipment, individuals take an active position that evaluates questions, analyzes the media messages, and keeps a disti ...Daha fazlası

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The effects of industrial revolutions on unemployment

Ateş, Halil

In this study, after briefly mentioning the important turning points for the history of humanity, the social structure before and after the Industrial Revolution will be discussed comparatively and after briefly mentioning the types of unemployment that are a part of our subject, four main Industrial Revolutions will be mentioned. Finally, the positive and negative effects of Industrial Revolutions on unemployment will be discussed.

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A sociological study on young people’s value differences from their parents along the materialist/postmaterialist axis

Öksüz, Nuran

This study aims to discover the challenges for secular middle-class youth in Turkey with materialist-postmaterialist value differences with their parents climbing the social ladder. The fact that the focused group is comparatively more advantageous than the lower-income groups in terms of socioeconomics can make their problems invisible. In this respect, the subject of this study has not been adequately covered in the literature, and it is crucial to study. The study used the in-depth interview method, and eight young people between the ages of 20 and 30 were reached with snowball sampling. Si ...Daha fazlası

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