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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

Gender representation in television advertising and stereotypes on women in advertisements

Üçkaleler, Beyza

In addition to many other features, people appear in television advertisements with their gender characteristics. The way in which biological and social gender is used in visual designs varies according to the existing cultural and social characteristics. The characteristics of being the focus of domestic life, motherhood, companionship, housework, beauty and sexuality, which society imposes on women and femininity, have been changing in recent years, and this change also makes itself felt in the field of visual design. The new forms of existence of women in the society are also reflected in t ...Daha fazlası

Erişime Açık

Racism among Iranian intellectuals (1925-1979)

Bioukvand Ghojehbiglou, Elshan

The works of contemporary Iranian intellectuals have been researched from many perspectives, but many of their thoughts have not been explored deeply, widely, and academically regarding the issue of racism. In this research, I used the qualitative content analysis method to examine the works of some prominent and contemporary Iranian intellectuals regarding having or not having racist elements in their writings published between 1925-1979. After methodically and analytically examining the works of contemporary Iranian intellectuals such as Ahmad Kasravi, Hasan Taqizadeh, Mohammad Ali Foroughi, ...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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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

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

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