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Erişime Açık

A research on does management accounting in the construction industry need enterprise resource planning

Töre Doğruarar, Özlem

In the business world of the century we are living in, competition has become quite intense with the effect of globalization. For this purpose; the enterprises started to adopt the "Kaizen" methodology, which means continuous betterment or continuous improvement. Businesses that aspire to be successful and survive for a long time in this competitive environment have to use their resources most efficiently, specialize by gaining experience in their activities, and make strategic planning for the future. Information, being a strategic power, is the most important of these resources. If we consid ...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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The other space: Heterotopia, memory and individuality in dystopian novels the memory police and the giver

Sarılale, Ecem

The aim of this paper is to explore the heterotopic nature of the concept of memory in dystopian fictions The Memory Police by Yoko Ogawa and The Giver by Lois Lowry comparatively and thereby to discuss that memory is possible to be applied as a means of oppression primarily through the destruction of this heterotopic space and individuality. The protagonists in both novels suffer from memory loss that is schemed by the totalitarian authority in their communities. In order to resist that authority, they are required to hold on to their memory which acts as a counter-site that is analysed throu ...Daha fazlası

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The meaning of ideology: a comparative analysis of George Orwell’s Animal Farm and Yaşar Kemal’s The Sultan of the Elephants and Red Bearded Lame Ant

Özpınar, Ece

In this work, the novels Animal Farm by George Orwell and The Sultan of the Elephants and Red Bearded Lame Ant by Yaşar Kemal are analysed comparatively through the Marxist literary theory benefiting from Georg Lukács, Terry Eagleton and Lucien Goldmann. This study examines how Orwell and Kemal from different geographies, nationalities and traditions have been influenced by the Marxist literary tradition. The figures in the two novels are compared according to their characteristics/profile, the changes they have gone through, and the protagonists’ endings in their own story. The features of th ...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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Increasing importance of global value chain Turkey's foreign trade comparative analysis

Akmanlar, Nur

The global value chain has increased its importance with the spread of foreign trade between countries. As a result of this situation, it has provided serious economic returns to the countries. Countries that use the global value chain effectively have become rich in this process. In this study, the comparison of foreign trade between BRIC countries and Turkey has been examined through Grubel Lloyd index. Through this Grubel Lloyd index, the economic effects of the global value chain on the Turkish economy and BRIC countries are detailed. The increasing importance of global value chain, which ...Daha fazlası

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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

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The Quest of Women and revisionist mythmaking in muinar and the penelopiad: just voices or “just” voices?

Öner, Ayşe Ceren

The aim of the present study is to explore the emancipatory potential of revisionist mythmaking strategies employed in two contemporary novels, Margaret Atwood’s The Penelopiad (2005) and Latife Tekin’s Muinar (2006), through dialogic, intertextual, and deconstructive relations. Offering a comparative account by means of a three-fold theoretical basis between the two novels, this dissertation explores women’s paths to seek justice. Both novels portray rebellious women and give voice to their alternative stories. The analysis demonstrates that the retelling of mythic tales connects the past to ...Daha fazlası

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Ideology and U.S. Foreign policy in the post-wilsonian era: an analysis of American foreign policy as a derivative of political tradition based on the idealism-realism spectrum

Kerçek, Harun

Ideology, as a system of ideas characterizing that forms the basis of theories and policies, shapes the way in which citizens and politicians conceptualize foreign policy. In analyzing the determinants of American foreign policy in the post-Wilsonian era, this research considers realism and idealism to be the two opposing foundational ideologies upon which additional systems in political thought are founded. An analysis of ideologies, in this sense, from isolationism to neoliberalism and expansionism demonstrates that the core ideological roots found in American policy doctrines are formed as ...Daha fazlası

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An investigation of the relationship between health care expenditures and economic growth

Binay, Murat

In the 1960s, endogenous growth theories revealed that human capital accumulation is at least as important as physical capital accumulation on economic growth. Then, it was focused on how to increase the accumulation of human capital, and it was determined that the two main components were primarily education and then health. There are many studies in the literature on the relationship between economic growth and health expenditures. In the studies on the relationship between health expenditures and economic growth, although it has been observed that health expenditures generally increase econ ...Daha fazlası

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Forecasting realized volatility of BIST indices with har-type models

Köksal, Emre Ahmet

In this paper, realized volatility of a selection of BIST Indices are forecasted with Heterogeneous Autoregressive Model (HAR) and its variations. For this purpose, ticks between 2001 and 2021 are used to generate 5-minute returns, which formed the basis for calculations of realized volatility and other realized measures. In the study, rolling windows are utilized for forecasting the volatility of one day ahead. These predictions are then compared to the actual realized volatilities. The study provides a thorough comparison of HAR-type models, and emphasizes the importance of underlying time s ...Daha fazlası

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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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