87 research outputs found
The Novel Mahmut and Meryem: Instance of Re-Writting
No full textBu çalışmada çağdaş Azerbaycan edebiyatının önemli isimlerinden biri olan Elçin
Efendiyev’in Mahmut ile Meryem romanı yeniden-yazma yöntemine göre incelenecektir.
1984 yılında kitap halinde yayımlanan Mahmut ile Meryem romanında yazar, Aslı ve
Kerem hikâyesini alt metin olarak almış ve yeniden-yazma yöntemiyle modern bir metin
üretmiştir. Efendiyev, eserini yeniden yazarken hikâyenin olay örgüsüne bağlı kalmış;
ancak mesaj, olay, kişi, zaman, mekân, tür vb. unsurlara önemli ölçüde müdahalede bulunmuştur.
Aslı ve Kerem hikâyesi karşısında romanına bireysel ve toplumsal olmak üzere
başka temalar yerleştirmiştir. Kişi kadrosunun genişletildiği gözlenen romanda, hikâyedeki
yalın kat kişilere karşı psikolojik boyutları olan kişiler yerleştirmiştir. En önemli
değişiklik ise romanın temel iletisinde sezilir. Aslı ve Kerem hikâyesi aşk iletisi üzerine
kurulmuşken romanın iletisi insan sevgisidir.This study will examine the novel called Mahmut with Meryem by Elcin Efendiyev,
one of the most important names in contemporary Azerbaijani literature, according to the
“re-writing” method. In Mahmut with Meryem, which was published in 1984 as a novel,
the author took the story of Aslı and Kerem as a sub-text and produced a modern text by
using the re-writing method. Although whilst re-writing her book Efendiyev remained
close to the plot; she interfered significantly with the elements such as message, event,
people, time, place, genre, etc.. Some individual and social themes have been added on
top of the story of Aslı and Kerem. As well as expanding the cadre people with psychological
depth have been placed instead of certain the plain characters in the novel. The
most significant change is felt in the basic delivery of the novel. While the story of Aslı
and Kerem is based on romantic love, the message of the novel is human love
The role of self in art, artist and art piece triangle
No full textWhat is art, what is called art piece, who is called an artist, these questions were and are always the problems of times which involed art. Specially; relatively advanced technology of today, glamorous results or ways to exucute an art piece, incomprehensibleness or difficulty in comprehension of the tecnique in an art piece couses an illusion that those properties enough to make something art. Questioning only the technique of art results in ignoring more important problematics of art such as necessity of reflecting ones self in art and sincerity. So art piece, becomes some thing that easily produced and consumed, just a meta which only lives by its shock effect. But also including, ones self in art causes both technique and interpretation to be uniqueKılınç, Gökçe Meryem (Anadolu Author)Sanatın ne olduğu, neyin sanat yapıtı olarak nitelendirildiği, kime sanatçı dendiği, sanatın bahsinin geçtiği her dönemin problemleri olmuştur. Özellikle, günümüzün görece ileri teknolojisi, sanatın icrası veya sonucundaki göz alıcılığı, pratik anlamdaki anlaşılmazlığı ya da anlaşılmasının zorluğu, işi sanat eseri kılmaya yetermiş yanılgısı yaratmaktadır. İşin salt tekniği konusunda yapılan sığ sorgulamalar aynı zamanda sanat kavramının problematiği sayılabilecek samimiyet ve bu samimiyetten söz edebilmek için eserin, sanatçının benliğini yansıtması gerekliliği düşüncesini bilerek veya bilmeden ötelemektedir. Eser, kolayca üretilip tüketilebilen, sadece yarattığı şok etkisiyle var olmaya yüz tutan meta haline gelmektedir. Oysa, özbenliğin de yapıta dahil edilmesi, sanatçının tekniğini ve yorumunu benzersiz kılmaktadır
Publisher Correction: fNIRS reproducibility varies with data quality, analysis pipelines, and researcher experience
No full textCorrection to: Communications Biology https://doi.org/10.1038/s42003-025-08412-1, published online 4 August 2025In this article, Meryem A. Yücel should have been denoted as a co-corresponding author. The original article has been corrected
Global Oil Shocks and Inflation in Morocco
No full textThis article explores the evolution of the correlation between global oil prices and inflation in Morocco, with special attention to the fuel subsidy reforms that took place between 2012 and 2015. By using rolling regression analysis and structural breaks tests, it has been found that there was not any remarkable breakpoint during the reforms. This result suggests that tools related to price stabilization or monetary policies were efficient in mitigating inflationary pressures in the short term. There has been a subtle transition in the beginning of the 2000s to correspond with the deregulation of the petroleum industry in general and the macroeconomic adjustment reforms. The absence of any remarkable breakpoint since 2015 might be related to inadequate data, delay in the transmission process of economic fluctuation, or the global reduction in oil prices. These results highlight the complex interaction between variations in oil prices and inflationary processes and the prominent effect of institutional and global factors in the inflationary process in the Moroccan economy
La qualité de l'information comptable et financière : comparaison entre les cadres conceptuels du FASB, l’IASB et réglementation comptable marocaine
No full textLa qualité de l’information comptable et financière est étroitement liée au référentiel utilisé pour sa production. Chaque cadre comptable s’appuie sur des objectifs, des principes et des utilisateurs spécifiques, ce qui conduit à des attentes vis-à-vis de l’information comptable varient selon le système comptable en vigueur. Cet article vise à travers une analyse comparative à explorer comment la qualité de l’ICF est abordée par les normalisateurs internationaux, en particulier à travers les cadres conceptuels du FASB et de l’IASB, d’une part, et par le cadre réglementaire comptable marocain, d’autre part.
En résumé, le CGNC, qui constitue le référentiel de la normalisation comptable marocaine, ne couvre pas l’ensemble des qualités de l’information comptable, il en précise trois caractéristiques qualitatives à savoir la pertinence, la fiabilité et la comparabilité, qui se trouvent également dans le cadre conceptuel anglo-saxon (IASB-FASB). Cependant, des divergences apparaissent dans la définition de ces qualités, en raison notamment des différences liées aux destinataires privilégiés de l’information et aux principes comptables fondamentaux sur lesquels reposent les référentiels respectifs
Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions
No full textAll stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting, Auditing, and Governmental Accounting.
Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.
Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.
JEL Classification: M4, Q55
Paper type: Theoretical Research All stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting, Auditing, and Governmental Accounting.
Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.
Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.
JEL Classification: M4, Q55
Paper type: Theoretical Research 
les mécanismes de l'audit dans la détection et prévention de la fraude dans le secteur public
No full textprévention de la fraude dans le secteur public marocain du point de vue des auditeurs internes. Cet article utilise un questionnaire structuré pour la population de l'échantillon, y compris les auditeurs internes du secteur public. Les résultats de la recherche montrent que l'audit opérationnel, le renforcement des comités d'audit, l'amélioration des contrôles internes, la mise en œuvre de politiques de signalement des fraudes, le roulement du personnel, la fraude par ligne d'assistance et les comptables sont les mécanismes de détection et de prévention de la fraude les plus efficaces utilisés par le secteur public. Cette recherche contribue à accroître la portée et l'efficacité de la détection et de la prévention de la fraude dans les agences gouvernementales marocaines.
Mots clés : Audit interne, perception, détection, prévention de la fraude Classification
Type de l’article : Recherche empiriqueprevention in the Moroccan public sector from the perspective of internal auditors. This paper uses a structured questionnaire for the sample population, including public sector internal auditors. The results of the research show that operational audit, strengthening audit committees, improving internal controls, implementing fraud reporting policies, staff turnover, hotline fraud, and accountants are the most effective fraud detection and prevention mechanisms used by the Public Department. This research contributes to increasing the scope and effectiveness of fraud detection and prevention of Moroccan government agencies.
Keywords: Internal audit, perception, detection, fraud prevention.
Paper type: Empirical researc
The tragic experience in Tim Crouch’s postdramatic theatre
No full textYirminci ve yirmi birinci yüzyıllarda tiyatrodaki yeni yaklaşımları ve toplumsal değişimleri irdelediğimizde, Alman Tiyatro uzmanı ve kuramcı Hans- Thies Lehmann’ın da belirttiği üzere, tiyatronun yeni bir özerklik kazandığı ve bağımsız estetik teknikler geliştirdiği görülmektedir. Çağdaş dönemde konu, biçim ve temsil açısından tiyatroda deneyimsel yaklaşımlar ve yenilikler katlanarak artmıştır. Bu değişimler savaşlardan terör, şiddet, aile içi şiddet, göç, istismar, sömürü, tüketim ve metalaşmaya değin çeşitlenen çağdaş insanın trajik sorunlarının sahnelenebilmesi için köklü tragedya kavramına yeni yorumlar getirilmesini gerekli kılmıştır. Trajedi dramatik tiyatrodan kendisini arındırarak ve performans sanatı, ritualistik sahne ve kurgusal olmayan temsil şeklini keşfederek varlığını yeniden şekillendirmiştir. Oyun yazarları bazı prensipleri terk etmiş ve trajedi için geleneksel biçimlerin ve bilindik sahneleme yöntemlerinin ötesine geçen başka yeni olasılıklar üzerinde durmuşlardır. Çağdaş teoriler, Lehmann’ın postdramatik tiyatro ve postdramatik trajedi teorileri gibi, tiyatronun gelişimine yönelik teorik yaklaşımlar ve taze fikirler ortaya koymuş, ayrıca çağdaş insanın trajik durumunu anlamaya katkı sağlamışlardır. Benzer şekilde, deneyimsel tiyatronun ustası olarak adlandırılan İngiliz oyun yazarı Tim Crouch, oyunlarını bilindiğin dışında bir estetik tavır ile yazmış ve geleneksel yazımın olasılıklarını sorunsallaştırarak ‘trajik kavramı’ üzerinde durmuştur. Bu bağlamda, bu tezin amacı Lehmann’ın postdramatik teorileri ve çağdaş trajik yazın üzerine geliştirilen farklı fikirlerin ışığında Crouch’un geleneksel olmaktan uzak oyunlarında trajik motifin ve trajik deneyimin nasıl işlendiğini açığa çıkarmaktır. Crouch’un yetişkin seyirciler için yazdığı My Arm (2003), An Oak Tree (2005), ENGLAND (2007) ve The Author (2009) oyunları bu tezde incelenmek için seçilmiş olan oyunlardır.While investigating the new approaches to theatre and the changes in society in the twenty and the twenty first centuries, it can be clearly seen that, as German theatre scholar and theorist Hans-Thies Lehmann states, theatre develops a new autonomy and independent artistic practice. In the contemporary era, the experimentalism and novelties in theatre are multiplied in terms of subjects, forms and representation. These changes require new interpretations for the grand tragedy concept in order to enact the tragic issues of contemporary people varying from wars, terror, violence, domestic violence, immigration, abuse, exploitation and consumerism to materialization. Tragedy reforms itself by divorcing from dramatic theatre and by rediscovering the power of the performance art, ritualistic stage and nonfictional representation. Playwrights abandon some principles and dwell on other new possibilities for tragedy that goes beyond the conventional forms and familiar staging. Contemporary theories on theatre and tragedy, like Lehmann’s theory of postdramatic theatre and postdramatic tragedy, bring fresh ideas and theoretical approaches for the development of theatre and the also contribute to the understanding the tragic condition of contemporary people. Similarly, known as the master of the experimental theatre, English playwright Tim Crouch writes his plays in very unfamiliar aesthetics and he touches the ‘concept of tragic’ by problematizing possibilities of the traditional writing. In this sense, this dissertation aims to explore the ways the tragic motif and tragic experience are treated in Crouch’s unconventional plays under the light of Lehmann’s postdramatic theories as well as different ideas developed in contemporary tragic writings. Crouch’s plays for the adult audience My Arm (2003), An Oak Tree (2005), ENGLAND (2007) and The Author (2009) are chosen to be analyzed in this dissertation
Plays by Tarık Buğra
No full textSosyal Bilimler Enstitüsü, Türk Dili ve Edebiyatı Ana Bilim Dalı, Yeni Türk Edebiyatı Bilim DalıEdebî eser, meydana geldiği toplumun bireyleri ve bu bireylerin sorunları karşısında şekillenir; bu şekillenme, bazen sorunlara çözüm arama amacıyla karşımıza çıkar, bazen de yalnızca sorunları gündeme getirmekle yetinir. Anlatmaya dayalı edebî metinlerden farklı olarak, göstermeye dayalı edebî metinlerde birey ve bireyin sorunları daha somut bir şekilde, sahne aracılığıyla, gerçek hayata benzer bir durumla, seyircinin gözleri önünde sergilenir.Cumhuriyet Dönemi Türk edebiyatının roman-öykü ve tiyatro yazarı Tarık Buğra'nın tiyatro eserlerinin incelendiği bu çalışmada, yazarın eserleri yapı, işlenen meseleler, dil, üslup ve anlatım teknikleri açısından incelenmiştir. Yazarın tiyatrolarını, kendi roman ve dünya siyasi arenasında yaşananlardan esinlenerek yazdığı ve tiyatrolar ile romanlar arasında ortaya çıkan farklar üzerinde durulmuştur. Aynı tema ve konuların ele alındığı farklı edebî türlerde yazarın amacının değişmediği ve değişmemesinin nedenleri ifade edilmiştir. Eser ve kahramanların değişmesine rağmen yazarın ısrarla vurguladığı bireysel, toplumsal ve siyasi sorunların tiyatro kahramanlarına yansımasının sonuçları üzerinde durulmuştur. Aynı sorunlar karşısında aynı tepkileri veren kahramanların davranışlarının tesadüfî olmadığı belirtilmiştir.Tarık Buğra'nın yedi tiyatrosunun incelendiği bu çalışmada, yazarın eserleri detaylı bir şekilde incelenmiştir. Bu inceleme sonucu ortaya çıkan farklar ve benzerlikler ele alınmış; farklı türler arasındaki konu ve tema benzerliği üzerinde durulmuştur. Ayrıca, yazarın dil ve anlatım konusunda başarısı ve Türk diline katkıları ifade edilmiştir.Literary works are shaped by the members of a society and the problems that they are faced up with; sometimes this process manifests itself when we aim to find solutions to particular problems and other times it comes to the fore when we only bring these problems to public attention. As distinct from literary narratives, literary texts based on demonstration help individuals and their problems to be acted out more concretely before the audience by means of a similar real-life experience unfolding on a stage.This study - which covers the plays by Tarık Buğra, an author and a playwright of the Republican Period Turkish Literature - aims to delve into the structure, the subject matters, the language, the style and the narrative techniques that the author employed in his literary works. Lenghty analysis has been given to the differences stemming from the author?s plays and novels inspired by the events that took place in his literary works and in world politics. It has been observed that the author?s aim to keep on treating the same subject matters and topics in his literary works of varying styles is unchanged and the reasons for this unchanging nature of themes have been explained in detail. The effects of the personal, social and political issues ? which the author earnestly highlight despite his changing works and characters ? upon the characters in the author?s plays have been accentuated. It has also been stated that the behaviors and attitudes of the characters who keep reacting to the same problems in the very same manner are not merely coincidental.In this study, seven plays by Tarık Buğra have been dissected minutely. The differences and similarities emerging from this analysis have been discussed; similarities of subject matters and topics between literary works of different styles have been deliberated. Furthermore, the author has been rightfully acclaimed for his successful use of language and for his praiseworthy narration as well as for his contributions to Turkish language
Automatic Diagnosis Metabolic Syndrome via a K−Nearest Neighbour Classifier
No full textIn this paper, we investigate the automatic diagnosis of patients with metabolic syndrome, i.e., a common metabolic disorder and a risk factor for the development of cardiovasculardiseasesandtype2diabetes.Specifically,weemploy the K−Nearest neighbour (KNN) classifier, a supervised machine learning algorithm to learn to discriminate between patients with metabolic syndrome and healthy individuals. To aid accurate identification of the metabolic syndrome we extract different physiological parameters (age, BMI, level of glucose in the blood etc) that are subsequently used as features in the KNN classifier. For evaluation, we apply the proposed kNN algorithm against two baseline machine learning classifiers, namely Nave Bayes and an artificial Neural Network, on a manually curated dataset of 64 individuals. The results that we obtained demonstrate that the K−NN classifier improves upon the performance of the baseline methods and it can thus facilitate robust and automatic diagnosis of patients with metabolic syndrome. Finally, we perform feature analysis to determine potential significant correlations between different physiological parameters and the prevalence of the metabolic syndrome
- …
