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Erişime Açık

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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Securitization of European Union’s immigration policy in 2021 German federal elections

Ok, Yonca

The phenomenon of international immigration has been one of the important issues both at the international and local level for many years. In Europe, especially after the Second World War, immigration has become a controversial issue in international politics. After the Second World War, while immigration was considered necessary to improve the deteriorating economy of Europe, after the 1970s, immigration began to be limited and border controls were strengthened. This can be clearly seen in the immigration policies developed by the European Union. In 2015, Europe faced a serious immigration cr ...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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A study of the strategies used by companies creating a distinctive brand image through the use of strategic terminology in product and service naming for differentiation and image building

Seçilmiş, Nuri Tolga

The use of strategic terminology in product and service naming is crucial for creating a distinctive brand image that sets companies apart from competitors. While brand naming is often prioritized, the importance of consistent terminology for product features and names is often overlooked. This study examines the strategies used by successful companies to develop a comprehensive approach to branding that includes a unique and consistent terminology for the brand, product, and product features. The thesis includes semi structured in-depth interviews with executives from Microsoft, Facebook, Son ...Daha fazlası

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A research on the effects of basel criteria on sme’s and awareness of this effect by Turkish financial professionals in the Turkish banking system

Sapankaya, Aysel

The aim of this study is to find out the effects of Basel Criteria on the banking system and SMEs, and how much they are known by the bankers and accounting experts who are the actors of the financial system. In this research, firstly, the role of Basel Criteria of SMEs in Turkey in the crediting process, the collateral structure and the credit pricing processes in the lending stage were examined. In the second part, a survey was conducted with 69 experts (bankers and accountants) who are experts in their fields about the extent to which they create awareness about the benefits of these effect ...Daha fazlası

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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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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 analysis of the player avatar protagonist in video game narratives

Turgay, Murat Doğa

Video games depict various fantastic scenarios that players engage in. Fantasy has been a point of interest for humans for much of recorded history and fantasy fulfilment isan important appeal for people to play video games. The experience of such a fantasy can significantly enhance the player’s experience in games. Players experience fantasy in games through its elements:Culmination of gameplay, narrative story and the design of protagonist character(s) are how this fantasy is relayed to the player. The design of these three parts is significant in shaping the player’s fantasy and overall exp ...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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The case of Marginalised Victorian women: An analysis of Charles Dickens’s Oliver Twist and hard times through Kate millett’s feminism

Kırmızıgül, Tuba

The present dissertation aims to analyse Victorian society and its reflection in the 19th-century novels such as Hard Times and Oliver Twist within the feminist framework. Discriminative attitudes in a patriarchal society and how females meet abuse from childhood are among the main concerns; therefore, these are also examined with a great emphasis and added to the research. Their miserable condition inspires the author of this study to shed light upon the women and children within their fictionalisation both in the Victorian novels and in different periods. Kate Millett’s Sexual Politics is co ...Daha fazlası

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Effect of 12 September 1980 coup on Turkish foreign policy

Aykan, Güven

This study aimed toexamine the 12 September 1980 coup d'état in detail and to evaluate its impacton the Turkish foreign policy. Therefore, literature reviewmethod was utilized in this study. Firstly, the reasons leading to the 12 September 1980 coup d'état were mentioned and then, Turkey's relations with other countries after the 12 September 1980 coup d’état were analyzed. The impact of the 12 September 1980 coup d’état on the political relations between Turkey and other countries was evaluated andthe effects and evaluations on Turkey's foreign policy were interpreted and expressed. In this c ...Daha fazlası

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Online psychotherapy setting and Its reflections on Therapeutic relationshipduring Covid-19 pandemic

Özkan Ordulu, Nazlıcan

The purpose of this study was to explore how psychotherapy setting is affected by the mandatory conversion from face-to-face psychotherapy setting to online platforms due to COVID-19 pandemic restrictions, mainly with respect to the relationship between subjective perceptions and/or experiences regarding COVID-19 and therapeutic alliance for both psychotherapists and patients. A sample of 94 Turkish participants which consisted of 62 psychotherapy patients and 32 mental health professionals filled out the questionnaire whilst semi-structured interviews were done with nine psychotherapists and ...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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