SOCIAL SCIENCES STUDIES JOURNAL (SSSJournal), Year 2019 Issue 46

Money Attitude Among Older Consumer Effect On Consumer Decision Making And Life Satisfaction

Melda ASLAN,, Arzu ŞENER — 2024-08-29

The proportion of elderly individuals due to both an increase in their lifespan and a decline in the rate of fertility is frequently increasing in worldwide. Consequently, it is aimed to determine the attitude toward money of the older consumers, who have become an important target group, and to reveal the effects of consumer decision making process and life satisfaction. The sample comprised 120 older people (≥65 years old) who have income, manage income themselves and resided in Ankara City, Turkey. The study's data were collected through a questionnaire and interviewed with 120 participants. Otherwise, life satisfaction, money attitude and consumer decision making and demographic information form were collected. According to hierarchical regression results, consumer decision making moderates the relationship between older consumers age and life satisfaction. In addition to this, it moderates between distrust (sub-scale of money attitude) and life satisfaction. The findings of the present study indicate that among consumers who are 65 and above, life satisfaction transforms with age and consumer decision making moderate between them. On the other hand, there is correlation between distrust which is sub-scale of money attitude and life satisfaction, and consumer decision making moderate between it.

Effects Of Using Scenario-Based Learning Method In 6th Grade Science Classes On Academic Achievement And Permanence

Canan KEMİKSİZ,, Sevilay YILDIZ — 2024-08-29

This study was conducted to identfy the effects of using scenario-based learning method in 6th grade science class Particulate Model of Matter unit on academic achievement and permanence. The experimental study utilized pre and post tests with control groups. The study group of the study was composed of 99 students attending a state secondary school in Izmir province Bornova district in 2014-2015 academic year. Four 6th grade students were selected based on their equivalence in terms of reading comprehension and achievement and the experiment (N=50) and control (N=49) groups were randomly determined. The experimental group was taught Particulate Model of Matter unit through scenario-based learning, whereas the control group was taught the same unit with traditional teaching methods for 6 weeks. Prior to the study, students were administered reading comprehension test developed by Kahramanoğlu (2000). Before and after the experimental process, students were given the Academic Achievement test developed by the researcher. Significant differences were identified between pre and post test academic achievement scores in favor of the experimental group. These findings point to the fact that scenario-based learning method positively increases student achievement in science classes. It was found that compared to the achievement levels of control group students, experimental group students’ achievement in Particulate Model of Matter unit increased when scenario-based learning method was used. This study also aimed to investigate the permanence of achievement and attitudes in the experimental group students and it was found that both academic achievement and science attitudes were permanent in the experimental group students. In this context, it can be deduced that scenario-based learning ensures permanence in science achievement and science attitudes.

World Economy, Seaborne Trade And Posture Of Marıtıme Sector In The Next Decade

Ergün DEMİREL, — 2024-08-29

The maritime transportation which is directly related to improvements in the World economy and Trade seriously affected from the economic and financial crises in the last two decades. The posture of the maritime sector stayed in apposition to make changes in a drastic manner to protect itself from global crises. The sector needs to see the future of the world economy to shape its structure and expectations. The aim of this study is to define new posture of the maritime sector by reviewing significant changes in the World economy, trade and seaborne trade to define some proposals for the countries developing their maritime industries. The study starts with the review of related literature which is mainly based on broad range of empirical researches made by internationally recognized organizations. After summarizing new improvements in the maritime industry, it is intended to make an evaluation on the impacts of the World changing economic, trade and transportation requirements which will directly create an impact on shipping. As result of this evaluation some proposal are produced to adopt these improvements to improve maritime industry in the developing and emerging economies. The result of this study will assist the maritime sector to imagine the new posture of the World to enable them to define a correct vision on maritime affairs. This study may help the researcher to understand the new posture of the future of maritime sector and use it as a reference to make research on different elements of shipping such as shipbuilding, freight rates and port development.

Effects Of New Rental Transaction System Trfs 16 On Financial Statements

Derya DEMİR ERCAN,, Hüseyin SELİMLER — 2024-08-29

Accounting is a sort of information system that introduces the financial information by realizing via the financial statements. Simialrly, financial statement is also a multidimensional message forwarding process in between those preparing and presenting, receiving, and making use of it. Accounting and financial statement are the most important facts in the emerging worl markets. The financial rental model was first issued in 1985 in Turkey. It was translated into Turkish and developed according to the International standards by the Public Oversight Institution (POI). The major function if the POI is to harmonize the National standards with the International ones for transperancy and compatability in the financial statements. The POI implemented the new TFRS 16 Financial Rental Transaction Standards in 1 January 2019 firstly issed in 2016 by the NASC. The objective of this study was to investigate the effects of the new rental transaction system TFRS 16 on the financial statements. Within the scope of the thesis, we covered the Turkish Financial Rental Trasactions and Accounting Standards, the definition and types of financial rental transactions, the efefcts of the new system TFRS 16 on the financial statements, accounting of the new system, and conclusions and recommendations. Overall, we revealed that the new TFRS 16 positively affected the increasing risks in the markets due to the inclusion of the rental related debts into the balance sheet. In addition to this, the new model made the enterprises face with a higher interest load within the first years of the business, and decrease in the operational cash disbursements, while raising the financing cash disbursements. In conlusion, the new TFRS 16 model has positive and negative effects on the financial statements of the enterprises, in particular the leasse sides.

The Relationship Between The Bench Press Maximals And Shot Put Throws Of Selected Female Athletes Competing In The Turkish Athletics Super League

Ömer Tarkan TUZCUOĞULLARI, — 2024-08-29

Practiced in five continents, athletics are among the most widespread sporting events in the world. Disciplines that involve throwing, such as shot put, are more technical in nature and therefore require the most work to increase body strength. The “glide” technique, which is one of the preferred techniques in shot put, requires athletes to glide linearly through the throwing circle from a seated position to a power position. Strength can be improved in yearly periods. These periods can be planned according to the milestones of quick power, continuous power, and maximal power in order to improve performance. In shot put, athletes mostly prefer to perform bench presses, which focus on the pectoral and arm muscles. This strengthening exercise aims to work the triceps brachii and pectoralis muscles. These are the most important muscles used in shot put. The present study compared the bench press maximals and best shot put throws of four female individuals over a period of four years and then incorporated the results into a correlation study. A high degree of correlation was found between the bench press maximals and shot put throws of the female athletes.

Indirect Cost Of Occupational Accidents: Investigation Of Accident Experience In Terms Of Organizational Commitment, Work Satisfaction And Intention To Leave

Altan DOĞAN,; Serdar BOZKURT , Ayşegül KARAEMİNOĞULLARI — 2024-08-29

This study investigates weather there are differences between employees who have had a work accident or colleagues have had a work accident or who have had a work accident in their business and those who have not had any work accident in terms of their levels of organizational commitment, job satisfaction and intention to leave. 314 people working in the public and private sectors participated in the study. As a result of the research, depending on the employees having work accidents; organizational commitment, job satisfaction and intention to leave were not different, but only employee's organizational commitment was different due to work accident.

Political Structure in Azerbaijan Before the Soviet Period

Celal Fatih TÜRE,, Nijat AGHAAZİZOV — 2024-08-29

Azerbaijan is one of the oldest and culturally rich historical places in the world. Although Azerbaijan's old and rich statism tradition has broken repeatedly in the heavy and tragic times of Azerbaijan, the Azerbaijani people have survived these tragedies. In the 19th century, after the wars between Russia and Iran, Azerbaijan was divided between these two states. In 1917, after the collapse of the Tsarist Russia and its government in Azerbaijan, three states were established. These are respectively Azerbaijan Peoples Republic (1918-1920), Azerbaijan SSR (1920-1991) and Azerbaijan Republic (1991-until now). In other words, the people of Azerbaijan gave a great independence struggle from the beginning of the 20th century onwards, and two times in a century gained its independence. Since 1920, the Bolshevik administration was established and in 1922 Azerbaijan was united in the Soviet Union. In 70 years, Azerbaijan has lived under the influence of communist ideology as a member state of the USSR. This period is often described as the Bolshevik invasion. For the understanding of currentpolitical and social structure of Azerbaijan, it must be required to examine of Soviet Union period. And for the understanding of Sovien Union period, it must be required to research of pre-occupation period. So in this article, it will be tried to put forth of the historical and political structure of Azerbaijan before the Soviet period.

Studies On Producing Sound Sample Copies In The Field Of Hadith

Mahmut GURBET, — 2024-08-29

The scholars have spent great efforts to protect Sunnah (the Traditions of Mohammed) and hadith, the means to prove and transmit it, along with the Glorious Qur'an, both of which are the main sources of Islam, and the hadiths that serve as proof of it, and to firmly transmit these to future generations. The objective of this study is to present the works of scholars. The difference of this study from others, there exist many studies though, is to examine the subject through comparative studies within the context of the hadith transmitters (râvis) and the products they have offered within the scope of first methodological hadith resources. As we noticed that there had been no studies regarding this subject, we felt we need to meet the need in that respect. As known, the texts, lacking sufficient zabt and tasbeet attributes, are regarded as untrustworthy by the hadith scholars, and thus later gain credibility depending on the efforts spent on the two traits aforementioned. Because of this fundamental principle, the hadith experts/scholars have profoundly debated on how to construct a credible sample copy of hadith and what the principles to be. The principles they put forward have not only influenced the hadith literature only but also had an impact upon devising the criteria on which history, literature and texts/proses are based. As a matter of fact, the dimension of the effect is seen when the methods of the text criticism discussed in the modern history researches are compared with the methods of the internal and external criticism and the methods the hadith experts put forward. Althought they have some shortcomings, errors and omissions, muhaddiths have succeeded in creating true copies, protecting and delivering of hadiths, to the next generations in a sound manner. The successes of the muhaddiths contributed to the protection of the sunnah, one of the two most fundamental sources of İslam, to the present day.

Legal Status Of Non-Muslims In The Ottoman Empire And Post-Tanzimat Regulations

Mustafa ÇİNAR, — 2024-08-29

After the establishment of the Ottoman Empire, they spread to a wide geography with their conquests in Anatolia and Balkan lands. The state, which has spread over a wide geography, has formed its own unique nation system. Establishing a religious system based on religious principles in the establishment of the Ottoman Empire, the nations living in the territory, according to religious beliefs are divided into Muslim and non-Muslim. This distinction has essentially formed the nation system. XIII. XIV. Founded at the beginning of the century and XV. Century, which entered the period of ascension and spread to three continents as an empire of the Ottoman Empire, according to religious beliefs of the peoples under the rule of the nation has established for centuries has continued. During this period, non-Muslims were granted the right to live by the sovereign in Ottoman lands. Religious and commercial rights were granted and non-Muslims were allowed to practice their own community and customary laws. XVIII. XIX. The French Revolution in Europe at the turn of the century and the subsequent nation-based intellectual currents influenced multinational empires. The Ottoman Empire, a multinational empire, was also influenced by new nationalist, libertarian nation-state ideas. Since the Empire was going through hard times in terms of military and economic terms, it would take some precautions to avoid being influenced by the emerging trends in Europe.

The Exhibition Of “Russian Avantgarde, Imagine The Future With Art And Design” And Its Considering Thoughts Opened In Sabanci Museum

Gonca YAYAN,, Cihan İNAÇ — 2024-08-29

Russia in paralell with the October revolutaion. The Bolshevists, seizing control in Russia with the Revolation, have imposed important duties to Russian Avantgarde artists in art instuties. With this privilege, Russian Avantgarde Art has found a larger and more effective activity field than avantgarde movements in other countries. Russian Avantgarde Art opposed firstly the Art by bourgeois and hegemonizing artistic likings of aristocracy. It has occured from the ashes of old art as a powerful reaction that wants to collopse completely the discernment of old art. After the Second World war, the Works belonging to Russian Avantgarde Art have found opportunity to globolise with Costakis Collection and they have been exhibited with the name of “Art of the Avant-garde in Russia” in New York Guggenheim Museum on the 16 th of October, 1981. This exhibition has made earthquake effect in the art world. The West, art world had known about the Russian Avantgarde Art and artists, whom producted ahead of their own time, made agreement about rewriting of 20 th century art. The aim of this study is to analyse the occurence of Russian Avantgarde Art, ıts content, ıts place in Art History and ıts modernist attributions oriented to future of this movement in terms of art with the exhibition society with the exhibition “Russian Avantgarde, Dreaming Future, with Art and Design” in Sabancı Museum. This is a research aiming to analyse the process from the occurence of Russian Avantgarde Art to the point that lost ıts effect on artists and their Works and activities. Aqualitative method is used in this research. The movements like Cubo- Futurism, Suprematism, Construktivism, Analyttical Art, Cosmism and Electro-Organism have been researched with the models of work analysing and literatüre search.

Evaluation Of Relation Between Psychosocial Development Period Earnings And The Self-Esteem Of Adolesents Between Ages 14-18

Safiye AKGÜNEŞ,, Şahide Güliz KOLBURAN — 2024-08-29

The aim of this study is to investigate the relatonship between self-esteem and psychosocial development gains adolescents aged 14-18. Within the scope of the dissertation, a research that has been carried out in Istanbul / Uskudar, Individuals who have attended to the research were 200 8th and 12th grade students between years 2017-2018. In the research Parents Attitudes Inventory Test anxiety inventory and additionally personel information form has been implented to subjects between ages of 14-18. In this case the analyzation of data was done by Using SPSS 12.0 Statistical Programme for Social Science. Finding have demonstrated that attitudes of ages 14-18 there was a relation between their psychosocial advancement stages and their self-esteem. In this research one of the processes of pyschosocial development stages,entrepreneurship acquisition has a significent diversity between ages.The average points of male adolescents(40,2) which is a noteworthy difference than female adolescents(38). When looked at the age group 16-17 has a lot higher self-confidence average score than age group 14-15. When comparing the scales according to family type, systatically there hasn’t been a significant difference occured. According to this research there was a positive and low stage relation between age and self-esteem.

The Effect Of The Responsibility To Protect On Sovereignty

Onur BALCI, — 2024-08-29

This study examines the process from the 16th century, when sovereignty was defined as absolute and unlimited, from the 16th century to the 2000s, where the responsibility to the international community and the people was taken up. The hypothesis of this study is that the concept of the responsibility to protect eroding the boundaries of traditional sovereignty has arisen as a result of conditions emerging after the Cold War, and that this concept has also started to limit the absolute and unlimited nature of its sovereignty. The study is carried out on the basis of human rights liberalism and liberal institutionalism. Different ideas are included in the study and some conclusions have been reached by comparing them. For this purpose, a wide literature review has been made.

The Place Of Innovation In Turkey Accounting Standards

Elvan ÖZTÜRK, — 2024-08-29

In today's constantly changing and developing market, companies are looking for ways to gain competitive advantage in order to achieve a more effective position and to make their stable growth sustainable. In our world where the demands and needs are unlimited but the resources are limited, the development of the companies has become a necessity and not a desire anymore. Taking advantage of innovation in the point of development of companies, the resources they allocate for research and development and the rights they obtain as a result of these resources are shown in the financial statements of the company and presented to the internal and external stakeholders. The idea that innovation will positively affect the sales of the company and increase its profitability, since it may create a desire for investors to invest in the company; potential investors can look at the findings of innovation in the firm's financial statements. The correct reading and interpretation of financial statements at the point of measurement of innovation depends primarily on the preparation of these tables with accurate and reliable information and the correct positioning of accounting records. The maintenance of proper accounting records in accordance with Turkey Accounting Standards, it is extremely important to provide accurate information to stakeholders. In this study, with regard to the accounting of innovation, especially in intangible assets such as R & D spending from innovation inputs and patents from innovation outputs are examined in Turkey Accounting Standards.

“Afacanlar Sinifi” Animation Film And Root Values

Mualla MURAT,, Şeyma DOĞAN , Rumman Emine ÖNER — 2024-08-29

The globalizing world has affected human beings closely in every field. The rapid development of technology has affected not only socio-cultural, economic and political fields but also medicine, law and art. These developments affecting the lives of individuals and societies imperceptibly have created new opportunities and needs beyond the ordinary life. Within the framework of these needs, education had to shoulder more responsibilities than the other fields. Ensuring a fair legal environment, creating the right economic structure, making the right decisions in health, maintaining a reliable policy can only be improved through education. Also, the moral structure in society depends on education. In our country where the rate of reading interest is low, especially Turkish teachers help the individuals develop positive personality by using the opportunities of technology and performing various programs and activities on animations. Animations attract the attention of all children starting of the preschool period, and both conscious and unconscious families allow their children to watch them. The primary goal of Turkish teaching is to protect the new generation not only from the manipulation of the values such as ‘post-truth’ used in the Oxford dictionary for the first time, but also from individual and social dangers by providing them with information necessary to lead a healthier and happier life. In this study, the first twenty chapters of ‘Afacanlar Sınıfı’ series were examined with document analysis method in terms of root values determined by the Ministry of National Education. The usability of this animation series in educational programs was tried to be determined. The root values determined by the Ministry of National Education are justice, friendship, honesty, self-control, patience, respect, love, responsibility, patriotism, helpfulness. After examining these root values, the differences and similarities between Western and Turkish animations were emphasized. This comparison will display the development of the universal horizon as well as the importance of the differences between cultures and identities.

Abu’l-Barakāt An-Nasafī’s Critisizm Of The Karramiyyah In The Faith And Tawakkul (A Critical Analysis)

Hüseyin DOĞAN, — 2024-08-29

Khurāsān and Māveraunnahir region is a region that has hosted many religious, political, philosophical and sectarian formations throughout history. Undoubtedly, Abu’l-Barakāt an-Nasafī is one of the important scientists of the Khurāsān and Māveraunnahir region. He has opposed many groups and denominations that he has adopted and accepted in relation to the Hanafi-Maturidi’s Kalām tradition, which has emerged during his time and which he has adopted as an anti-Sunni. Abu’l-Barakāt an-Nasafī has focused primarily on The binding of the Qur’ān and Hadīth, which are the two main sources of Islām, while criticizing the views of the people and sects which it describes as anti-Sunnah, or making rejections to them. Between the III.-VII./IX.-XIII centuries Mohammad b. Kerrām (d. 255/869), an important Kelām School’s in Khurāsān and Māveraunnahir and its movement is a sect that Abu’l-Barakāt an-Nasafī has attracted a lot of attention. Nasafi intensified his criticism of Karramiyyāh in general with his in the subjects of faith and content of faith and tawakkul. In some cases, although Nasafī’s criticism of the theological views of Karramiyyāh has a right share, it is understood that some criticism and criticism approaches with emotional basis, political, sectarian tendencies, cultural and assumptions that are completely out of the scientific and objective framework. For this reason, he acted with the foresight and acceptance of the present tradition in his attitude towards Karramiyyāh and in a sense, he created the idea of an oppositional Kalām in humans.

A Poetic Sample Containing The Names Of Quran: The Suveril Qur’an Belonging To The Poet From Rumelia Mücelli Of 16. Century

İdris SÖYLEMEZ, — 2024-08-29

Quran which is the basic resource of Islam consists of one hundred and fourteen sûres that have different names from each other. The names for sûres in Quran were given according to the topics which were handled and searched in sûres; the names of persons in kıssahs for sûres; family, community or ayats in the first ayats or a piece of ayet or from a part belonging to ayat. To learn easily the sûres in Quran by heart, there have been poetic or prosaic works in the field of Turkish Islamic. The work that is located in magazine of the national library manuscript collection by the number 06 Mil Yz B 346, belonging to the poet that puts to use Mücelli as a pen name, is a work including the names of sûres in Quran. The poet studied the sûres in Quran either nominally or with different features. In this study some informations like form and contents will be given and than we aim to make widely known to translated text to the scholarly persons.

Hilâl-İ Ahmer And Social Donation In Hâkimiyet-İ Milliye

Hüseyin DOĞRAMACIOĞLU, — 2024-08-29

While the National Struggle continued, Mustafa Kemal published the newspaper of Hâkimiyet-i Milliye in Ankara and was publishing columns. The newspaper, which started broadcasting in an inn in Ankara Ulus, was sometimes published three times a week and four times a week to support the National Struggle and warn the people against occupations. Mustafa Kemal personally edited the newspaper, organizing the writings and writing columns himself. In the meantime, the occupations, Greek persecution, social and military problems continued. In this process, the newspaper of Hâkimiyet-i Milliye served as the official organ of the National Struggle. In the newspaper, more occupations, Greek atrocities or military news were prominent. However, Hilal-i Ahmer and social aid were also published. These articles directed the National Struggle which was going on in Anatolia at that time.

Reconstruction Of Social Memory: Reminding And Forgetting The May 27th Through Written Media

İdil İPEK, — 2024-08-29

The concept of social memory refers to social frameworks as a basic condition for the formation of an individual memory. In this study, the relationship between the social memory and the media which is an interdisciplinary concept is examined. Accordingly, while forming the general framework of the concept of social memory, historical development process of the concept was included and similar aspects of the concept were mentioned. Including temporal and spatial context and its relevancy between remembering and forgetting, social memory transmission tools were mentioned. In the study, the news in the first pages and opinion columns of the Newspapers: Cumhuriyet, Hürriyet and Türkiye in the printed press after 1990 that coincide with the anniversaries of the May 27th are analyzed by quantitative and qualitative content analysis methods. As a result, the May 27th has been reconstructed in different ways in social memory with media movements.

Relationships Between Narcissism Personality Trait, Self-Esteem, Horizontal/Vertical Individualism-Collectivism, Need For Affect At Teachers, University And High School Students

Bilge KONAL, — 2024-08-29

According to researchers, narcissism tends to increase in recent years, is a personality that is characterized by seeing yourself superior to others, entering into expectation of respect and admiration by others. Self-esteem indicates whether people have a low or high sense of their overall self-worth. A common belief, both in psychology and in popular culture, is that narcissism represents a form of excessive self-esteem. In cross cultural and social psychology self is defined as dependent and interdependent which explain effect of culture to self. Many of researches on individualism and collectivism have been conducted in social and cross-cultural psychology and conceptualization has been put forward. Triandis makes the distinction between horizontal and vertical individualism/collectivism. Emotions are complex and adaptive structures that reflect the basic feelings of individuals. The need for affect are defined as general motivation level of people for participate in or flee form stituations and activities contain affect. In light of the literature the aim of this study is to examine whether self-esteem, horizontal and vertical individualism / collectivism, emotion approach and emotion avoidance predict narcissism or not. Research group consisted of 826 teachers, high school and university students. The preliminary analyses showed that self-esteem, horizontal individualism and vertical individualism predict narcissism. Second one way anova analyses show that there are significant difference was found between the groups in terms of narcissism, self-esteem, horizontal and vertical individualism tendencies. t test shows that there is significantly difference between male and female in narcissism score at university student. Male’s narcissism scores are higher than females in university student.

Analyzing The Activities Of The Tekirdağ Family And Social Policies Province Directorate For Disadvantaged Groups

Yeliz YEŞİL,, Bülent ARPAT — 2024-08-29

In general as disadvantaged groups; children, young people, elderly people, people with disabilities, migrants, minorities, ex-convicts, women, single parent families and the poor are accepted. Today, efforts to improve activities for disadvantaged groups are continuing increasingly. Especially, many studies are being carried out within the Ministry of Family and Social Policy. The Ministry of Family and Social Policy has services for social assistance, family and community services, child services, services for the disabled and elderly, services for women, relatives of martyrs and veterans. The purpose of this study is to examine the activities of the Provincial Directorate of Tekirdağ Family and Social Policies for disadvantaged groups. In this study, case study method was used. In this study, the sample of Tekirdag Provincial Directorate of Family and Social Policies was analyzed. The survey data were collected through interviews with the authorities. The semi-structured interview form, which was prepared within the framework of the purpose of the research, was used.As a result, the Provincial Directorate of Family and Social Policies of Tekirdag aims to provide an effective and efficient service for disadvantaged groups and endeavors to do so. Various studies are planned to improve the activities for the disadvantaged groups. The company strives to actively serve the region where it is located and follows the current practices.

People About "Picture In Our Heads": Stereotype

Emre BİRİNCİ, — 2024-08-29

The concept of stereotype is among the topics frequently addressed in recent years. Culture, language, religion and social environment have important effects in shaping human behavior. Stereotypes often begin to form from an early age and shape human behavior. The term stereotype is a concept used to describe how people use cognitive patterns or frameworks to replicate images of people or events in their minds. Lippmann, who was the first to use the term, states that people simplified their environment by creating “pictures in their heads”, which led to a sense of balance and meaning. Stereotypes are formed over time, and negative stereotypes can develop into discrimination in the future. Stereotypes are addressed in various genres, such as positive, negative, racial, gender, and age. Age stereotypes are often seen in work and social life.

The Elements That Influencing Tax Performance In Turkey

Gülsüm GÜRLER HAZMAN, — 2024-08-29

Verginin insanlık tarihinde, insanların birlikte yaşama ihtiyacıyla birlikte ortaya çıktığı, toplumsal gelişmeler ile birlikte geliştiği söylenebilir. Özellikle toplumsal gelişmelerin de etkisiyle kolektif ihtiyaçlardaki artış ve çeşitlilik, verginin varlığını zorunlu kılmıştır. Vergilendirme sürecini belirleyen siyasal otorite elinde bulundurduğu gücü, tahsil ettiği vergilerin bütçe içerisinde harcanması aşamasında da kullanmaktadır. Bu yetkinin vergilerin asli amaçları yanında mali olmayan amaçlara da uygun olarak kullanıp kullanmadığı önem arz etmektedir. Bu aşamada bir ülke için vergi performansı değerleri ve vergi gayreti değerleri, vergileme sürecinin başarısının önemli birer göstergeleri olmaktadır. Türkiye açısından vergi performansını etkileyen temel mali ve ekonomik bileşenlerin tespitini hedefleyen çalışmada, 1975- 2014 dönemini kapsayan durum belirlenmeye çalışılmıştır. Söz konusu dönemde vergi performansı üzerinde; tasarrufların, vergi yükünün ve bürokrasinin etkisi tespit edilmiştir.

Anthropological Approach To Formation Of Civilizations Before Christ

Güray ALPAR, — 2024-08-29

It is estimated that human beings have existed in the world for about 7 million years. After the last ice age, which began to end approximately 13 thousand years ago, a transition from the hunter and gatherer to the agricultural society is seen. In this period, the region that became warm and suitable for agriculture was the Asian continent. The continent, which is the latest in the ice age, is the European continent. Britain became an island around 6000 BC, while the English Channel reached its present level in 4000 BC. Due to the advantage of climate conditions, the first civilizations were formed in Anatolia, Mesopotamia and Central Asia.The presence of temples belonging to 10 thousand BC in Urfa Göbeklitepe in Anatolia, the presence of civilized settlements dating back to 9 thousand BC in Konya Çatalhöyük and the traces of civilization belonging to the Turks dating to the 9 thousand BC during the excavations in and around Uluken Valley in Central Asia gives us clear information about the formation of the first civilizations. At that time, people in these regions had domesticated animals, tied the mines to processing and started to be interested in fine arts to improve their living conditions. Civilizations are the common heritage of humanity. The movements of civilization started in Anatolia, Mesopotamia and Central Asia and spread over time to Egypt, India Indus Valley and China. These civilizations, which were formed in Anatolia, Mesopotamia and Egypt and then transferred to Crete, started to rise in Greece since the 1000s BC due to the collapse of the Cretan Civilization with natural disasters and the internal struggles of the civilizations in the East. The contribution of the Greeks to civilization cannot be denied. However, it is evident that the Greek civilization, which today the West is trying to put forward, has not emerged spontaneously by ignoring the accumulation of tens of thousands of years ago in the name of the glorification of the self. Scientifically examined it can easly be seen that Greek and Anatolian cultures are very close to each other. In this study, anthropological findings based on various academic sources will be examined and the emergence of the first civilizations and their influence on each other will be discussed.

Logistic Usage Of International Enterprises In Iron And Steel Industry, Sample Of Hatay

Emine Vasfiye KORKMAZ,; Yaşar KORKMAZ , Bahattin GÖZÜBENLİ — 2024-08-29

The outsourcing decision on logistics is an important issue that needs to be handled strategically for businesses. Such an important decision has a serious impact on both the enterprises and the economies of the country. In this study, the perspectives of logistic outsourcing enterprises in iron and steel sector in Iskenderun and Dörtyol districts of Hatay province were evaluated. It is aimed with the findings of this research to be obtained at the end to make contribution to making up deficiency in the scope, present beneficial information for literature and practical applications.

Turkey’s Reservations On Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit Shifting (“Multilateral Instrument” Or “MLI”)

Erdem ATEŞAĞAOĞLU,, Aylin ARMAĞAN — 2024-08-29

OECD’s BEPS project is one of the major steps toward a new era in international taxation. This 15-step project revealed several deep issues in existing international taxation system. While OECD provides possible solutions and recommendations to fight these issues, it is highly unlikely to achieve sustainable results without changing existing bilateral tax treaties. Since changing these treaties would be a burden globally, the last action plan of BEPS project introduces a multilateral convention, which will co-exist with the existing tax treaties and will host all the new developments arose from the project. Multilateral Instrument (MLI) is a comprehensive document which includes necessary provisions to eliminate problems in international tax field. While some articles of MLI can not be reserved, some others provide options to jurisdictions to choose from or can be opted-out entirely. To understand how MLI will affect both international and domestic tax law of a jurisdiction, it is necessary to investigate said jurisdiction’s MLI position which includes preliminary list, reservations and notifications provided by this jurisdiction. Within this study firstly the scope and the structure of MLI will be explained. As the second part, this study aims to investigate Turkey’s reservations and the reasoning behind them.