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Bulunan: 162 Adet 0.001 sn
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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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Factors that affect the intention to use e-learning sites: A study from the perspective of technology acceptance model

Tuna, Gözde

The internet is a major technological development changing our life. This study investigates students' intents to use of electronic learning (e-learning) platforms using Technology Acceptance Model, known as TAM. Our model consists seven variables mainly, technology related variables, instructor related factors, course related factors, perceived usefulness, known as PU, perceived ease of use, known as PEOU, enjoyment and intention to use. Data have been gathered through google forms. Likert type questionnaire and applied 209 adult students who are older than 20. Results shown that instructor a ...Daha fazlası

Erişime Açık

A lifetime dedicated to the republic: Hasene Ilgaz with works, activities, and thoughts

İnceoğlu, Fatma Samime

Undoubtedly, the circumstances and the period we are born into shape our biography. Therefore, biographical works do not only tell us the story of a life. They also tell the story of an era. There are such lives lived at turning points in history that tell us a lot about the period beyond being a biography. This study focuses on the Turkish female identity idealized by the founding elite of the Republic in the early Republican period through the life of Hasene Ilgaz, who lived in such a period and whose works and activities shed on light the period she lived in. These women’s identities, shape ...Daha fazlası

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The impact of instagram on risks of developing eating disorders: Young female adults and appearance-focused accounts

Gad, Toka

The prevalence and extensive usage of Instagram as a social media platform have drawn my attention to the issue of appearance-oriented accounts on Instagram that endorse unrealistic standards of beauty. These accounts may contribute to the development of eating disorders, especially among young adult women. Various studies consistently indicate a connection between exposure to idealized depictions of female beauty in the media and negative effects on mood, self-esteem, body dissatisfaction, and a desire to be thin. Recent research has specifically focused on appearance-oriented accounts on Ins ...Daha fazlası

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Ahmet Ertegün’s art management perspective: Atlantic records

Aksüt, Çiğdem

This study aims to examine the art management perspective of Ahmet Ertegün through Atlantic Records. This study is significant in terms of revealing the effects of a music company director’s life and personal characteristics on the music company he has established and the place of the said company in the music industry. The research was planned and conducted as a case study in a qualitative design. Case studies are based on “how” and “why” questions and allow the researcher to deeply examine a phenomenon or event that he cannot control. This study sought an answer to the question of “what is g ...Daha fazlası

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The effects of climate change on financial markets

Günışık, Gündüz Can

There is a critical relationship between climate change and financial markets. In this study, temperature change values are used to examine the impact of climate change on agriculture, banking, investment, and insurance sectors. The study determines the relationship between temperature changes and agriculture, banking, investment, and insurance indices in BIST by regression analysis. The results show that climate change has different impacts on different sectors. While the agricultural sector is more sensitive to temperature changes, its impact on the bankingand investment sectors may be more ...Daha fazlası

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