11 research outputs found

    Üçlü hat modeli ve kavramsal çerçevesi

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    Sosyal Bilimler Enstitüsü, Muhasebe Denetim Ana Bilim Dalı, Muhasebe Denetimi Bilim Dalıİş dünyası, insanlardan neredeyse tamamen bağımsız olarak kendi kendilerini koordine ederek en uygun şekilde üretim yapabilen hemen hemen birçok şeyin bilgisayarlarla yönetildiği bunun yanında hem operasyonel hem finansal hem de siber risklerle karşı karşıya kalabileceği bir dönem olan 4.sanayi devrimi sürecine girmiştir. Bununla birlikte iş dünyasında da büyük değişiklikler meydana gelmiş artık eski anlayışlar ve modeller yetersiz kalmaya başlamıştır. Yeni modeller geliştirilmesi zorunluluğu ortaya çıkmıştır. Bu çalışmada, iç kontrol, kurumsal risk ve iç denetim kavramları, özellikleri, unsurları, amaç ve hedeflerine, değinilmiştir. Diğer bölümlerde üçlü savunma hattı modelinin ortaya çıkışı ile yapısına; Üçlü Hat Modeli ile Üçlü Savunma Hattı arasındaki farklılıklar incelenmiştir. Ayrıca, Üçlü Savunma Hattı Modeli ile Üçlü Hat Modeli arasındaki farklılıklar incelenerek, yeni model çerçevesinde iç denetim biriminin gelecekteki durumu incelenmiştir.The business world have entered the fourth industrial revolution period, where new technologies in coordination can self-produce new solution without any involvement and interaction of people, that emerges operational, financial and cyber risks. While, we have seen great changes in business world, we can say that old models and understandings are insufficient to meet today's needs. There is a need for new models to address changing world. In this study, internal control, corporate risk and internal audit concepts, their characteristics, elements, goals and objectives are briefly mentioned. Following that, in next section, Triple Line of Defense Model emerge and development was explained and the differences between the Triple Line Model and the Triple Line of Defense was discussed. In addition, the differences between the Triple Line of Defense Model and the Triple Line Model is evaluated and the future status of the internal audit unit was discussed in this context

    Ahmet Rasim’in hikayeleri : Edişe-i Hayat, Gam-ı Hicran, İki Günahsız Sevda, İlk Sevgi metin-tahlil-indeks

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    Çalışmamız Ahmet Rasim'in külliyatını ve kelime kadrosunu çıkarmayı amaçlayan bir projenin devamıdır. Çalışmada Ahmet Rasim'e ait Endişe-i Hayat, Gâm-ı Hicran, İki Günahsız Sevda ve İlk Sevgi isimli hikâyelerin eski harfli metinleri yeni harflere çevrilmiştir. Çalışmanın başında Ahmet Rasim'in hayatı, eserleri ve üslûbuyla ilgili bilgi verilmiş, daha sonra ele alınan eserlerin kısa birer değerlendirmesi yapılmaya çalışılmıştır. Ahmet Rasim'in kelime kadrosuyla ilgili bilgi verecek indeks çalışması disket ortamında hazırlanmıştır. Proje diğer çalışmalarda hazırlanan indekslerin birleştirilmesi sonucunda tamamlanmış olacaktır. Tezin son kısmında da yararlanılan eserlerin yer aldığı bir bibliyografya bulunmaktadır. This study is the continution of a project aiming at both gathering the complete works of Ahmet Rasim, a famous Turkish literary man, and finding out the body of words he used in his works. Therefore, in this study, we transcribed some of the stories of the writer (Endişe-i Hayat [the Perplexity of Life], Gâm-ı Hicran [the Grief of Seperation], İki Günahsız Sevda [Two Innocent Love] and İlk Sevgi [the First Love]) from Ottoman scripts into the new Turkish alphabet. At the beginning, we made a survey about the life, work and writing style of the author, then, we tried to give a short evaluation of the works above-mentioned. In the following chapter, we tried to determine the body of the words he used in these works and prepared an index for that purpose. With the completion of other studies of indexes, the complete picture will come out finally. In the last part, a bibliography related to thi

    Beyond Death: Exploring Cultural Perceptions in Cadaveric Organ Donation

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    Advancements in medicine introduced a relatively invented death into our lives: Brain Death. It intermingles with our perceptions of classical death due to knowing the heart is beating, the color of the skin is pink, and the body's temperature is warm. Hence, accepting brain death as death might get complicated in terms of relatives of the brain-dead person. The interviews revealed that the reluctance to cadaveric organ donations is highly connected to the cultural perception of death. Furthermore, folklore interferes with altruistic cadaveric donations, particularly folk beliefs, rituals, social norms, and oral traditions.Scientific and Technological Research Council of Turkey (TUBITAK-Tuerkiye Bilimsel ve Teknolojik Arastirma Kurumu) [122G108]The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: This research was funded by the Scientific and Technological Research Council of Turkey (TUBITAK-Tuerkiye Bilimselve Teknolojik Arastirma Kurumu) in the scope of the research project identified as 122G108 that the corresponding author designed and conducted

    MEDIA AND WOMEN; A RESEARCH ON GRADUATE THESES WITH THE WORDS GENDER, WOMEN AND SERIES IN THEIR NAME

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    Television is one of the most widely used tools in the world. Television series, one of the broadcast formats, is frequently preferred by audiences in Turkey as well as in the world. Television series have a wide framework that covers many social events as productions. From this point of view, television series in which evaluations on gender can be made constitute one of the study areas of the academy. The postgraduate theses written on these scenarios, which constitute the evaluations of the characters in the TV series on gender roles of men and women, are the subject of this study. The current study aims to examine the postgraduate theses that have the words gender, woman and TV series in their titles. This research is significant in terms of revealing postgraduate theses involving gender, women and media and creating a source for similar studies. The fact that there is no similar study examining the postgraduate theses with the words "gender, women and TV series" in the thesis name shows the originality of this study. The sample of the study consists of 9 master's theses, and theses in the database of the Council of Higher Education National Thesis Center were examined. These were examined using document analysis technique. In theses, the thesis year, department, thesis type, university, method, gender of the author and thesis findings were examined. As a result of the examinations, the postgraduate theses on gender, women and TV series were mostly written by women. The findings show that the postgraduate theses with the words "gender, woman and serial" in the thesis title were written between 2008-2021

    A LITERATURE REVIEW IN THE CONTEXT OF OSTENTATIOUS CONSUMPTION

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    Gösterişçi tüketim, bireylerin toplumsal statülerini sergilemek ve prestij elde etmek amacıyla gerçekleştirdikleri tüketim davranışlarını ifade eden bir kavramdır. İlk kez Thorstein Veblen’in 1899 yılında yayımladığı “Aylak Sınıfın Teorisi” adlı eserinde ele alınan bu kavram, bireylerin tükettikleri ürünler ve hizmetler aracılığıyla toplumsal konumlarını bilinçli bir şekilde yansıttıklarını belirtir. Günümüzde, sosyal medya platformlarının yaygınlaşmasıyla birlikte gösterişçi tüketim, yalnızca bireysel tercihlerin bir yansıması olmaktan çıkmış; toplumsal normlar, kültürel beklentiler ve ekonomik şartların etkisiyle daha görünür hale gelmiştir. Bu durum, tüketimi yalnızca bir ihtiyaç olmaktan öteye taşıyarak bireylerin kimliklerini ifade etme ve yaşam tarzlarını sergileme aracı haline dönüştürmüştür.Bununla birlikte, sürdürülebilirlik üzerindeki olumsuz etkiler, toplumsal eşitsizliklerin derinleştirme potansiyeli ve bireylerde tatminsizlik yaratma riski, gösterişçi tüketimin eleştirilen boyutları arasında yer almaktadır. Bu çalışmanın amacı, isminde gösterişçi tüketim kelimeleri geçen lisansüstü tezleri belirli kategoriler çerçevesinde analiz ederek Türkiye Ölçeğinde çalışılan alanların bir haritasını çıkarmaktır. Araştırmanın evrenini Yükseköğretim Kurumu (YÖK) Dokümantasyon Daire Başkanlığı Ulusal Tez Merkezi bünyesinde bulunan lisansüstü tezler oluşturmaktadır. Araştırmanın örneklemini ise Ulusal Tez Merkezi bünyesinde kayıtlı isminde gösterişçi tüketim kelimesi bulunan 70 adet lisansüstü tez oluşturmaktadır. Çalışmaya dahil edilen tezler yıl, üniversite, anabilim dalı, yazar cinsiyeti, danışman ünvanı, tez türü, veri toplama tekniği ve araştırma yöntemine göre bibliyometrik analiz yöntemi kullanılarak analiz edilmiştir. Analiz sonuçlarına göre tezlerin 2007-2024 yılları arasında yazıldığı görülmüştür. Çalışma sonucunda konuya yönelik doktora seviyesinde daha detaylı araştırmalar yapılması düşünülmektedirConspicuous consumption is a concept that refers to individuals' consumption behaviors carried out to showcase their social status and gain prestige. First introduced in Thorstein Veblen's 1899 work The Theory of the Leisure Class, this concept highlights how individuals consciously reflect their social position through the goods and services they consume. Today, with the widespread use of social media platforms, conspicuous consumption has evolved from reflecting individual preferences to becoming more visible under the influence of social norms, cultural expectations, and economic conditions. However, the negative impacts on sustainability, the potential to deepen social inequalities, and the risk of generating dissatisfaction among individuals are among the criticized aspects of conspicuous consumption. This study aims to map the areas of focus related to conspicuous consumption at the national level in Turkey by analyzing graduate theses that include the term "conspicuous consumption" in their titles within specific categories. The research population consists of graduate theses archived in the National Thesis Center of the Council of Higher Education (YÖK) Documentation Department. The sample includes 70 graduate theses with "conspicuous consumption" in their titles, registered in the National Thesis Center. The included theses were analyzed using bibliometric analysis based on factors such as year, university, department, author gender, advisor title, thesis type, data collection techniques, and research methods. The analysis revealed that the theses were written between 2007 and 2024. The study concludes with the recommendation that more detailed doctoral-level research should be conducted on the subject

    MEDIA AND WOMEN; A RESEARCH ON GRADUATE THESES WITH THE WORDS GENDER, WOMEN AND SERIES IN THEIR NAME

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    Kitle iletişim araçlarından televizyon, dünyada en yaygın biçimde kullanılan araçlardan biridir. Televizyon yayın formatlarından olan televizyon dizileri ise dünyada olduğu gibi Türkiye’de de sıklıkla izlerkitlelerce tercih edilen bir formattır. Televizyon dizileri yapım olarak toplumsal birçok olayı konu alan geniş bir çerçeveye sahiptir. Bu noktadan hareketle toplumsal cinsiyet üzerine değerlendirmelerin yapılabildiği televizyon dizileri akademinin çalışma alanlarından birini oluşturmaktadır. Dizilerde yer alan karakterlerin kadın ve erkek toplumsal cinsiyet rolleri üzerine değerlendirmelerini oluşturan bu senaryolar üzerine yazılan lisansüstü tezler bu çalışmanın konusunu oluşturmaktadır. Bu araştırmada isminde toplumsal cinsiyet, kadın ve dizi kelimeleri geçen lisansüstü tezlerin incelenmesi amaçlanmıştır. Bu araştırma toplumsal cinsiyet, kadın ve medyayı içeren lisansüstü tezlerin ortaya koyulması ve benzer çalışmalara kaynak oluşturması bakımından önemlidir. Tez adında “toplumsal cinsiyet, kadın ve dizi” kelimeleri geçen lisansüstü tezlerin incelendiği benzer bir çalışma olmaması bu çalışmanın özgünlüğünü göstermektedir. Araştırmanın örneklemini 9 yüksek lisans tezi oluşturmaktadır. Bu araştırmada Yüksek Öğretim Kurumu Ulusal Tez Merkezi veri tabanında yer alan tezler incelenmiştir. Tezler doküman analizi tekniği ile incelenmiştir. Tezlerde; tez yılı, anabilim dalı, tez türü, üniversitesi, yöntemi, yazarın cinsiyeti ve tez bulgularına ilişkin ayrıntılar incelenmiştir. İncelemeler sonucunda toplumsal cinsiyet, kadın ve dizi konularını içeren lisansüstü tezlerin çoğunlukta kadınlar tarafından yazıldığı sonucuna ulaşılmıştır. Tez adında “toplumsal cinsiyet, kadın ve dizi” kelimeleri geçen lisansüstü tezlerin 2008-2021 yılları arasında yazıldığı bulgusuna ulaşılmıştırTelevision is one of the most widely used tools in the world. Television series, one of the broadcast formats, is frequently preferred by audiences in Turkey as well as in the world. Television series have a wide framework that covers many social events as productions. From this point of view, television series in which evaluations on gender can be made constitute one of the study areas of the academy. The postgraduate theses written on these scenarios, which constitute the evaluations of the characters in the TV series on gender roles of men and women, are the subject of this study. The current study aims to examine the postgraduate theses that have the words gender, woman and TV series in their titles. This research is significant in terms of revealing postgraduate theses involving gender, women and media and creating a source for similar studies. The fact that there is no similar study examining the postgraduate theses with the words "gender, women and TV series" in the thesis name shows the originality of this study. The sample of the study consists of 9 master's theses, and theses in the database of the Council of Higher Education National Thesis Center were examined. Theses were examined using document analysis technique. In theses, the thesis year, department, thesis type, university, method, gender of the author and thesis findings were examined. As a result of the examinations, the postgraduate theses on gender, women and TV series were mostly written by women. The findings show that the postgraduate theses with the words "gender, woman and serial" in the thesis title were written between 2008-2021

    Türk Folklor Araştırmaları 367. sayı

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    Turkish Folklore Research Journal (TFA) was founded by İhsan Hınçer in 1949 and closed with the 366th issue dated January 1980; in May 2023, as a result of the negotiations with the cooperation of Assoc. Prof. Dr. Hicran Karataş, the founder's heir, Mr. Bora Hınçer, transferred the re-publication rights of the journal in writing to Prof. Dr. Metin Karadağ on behalf of the Folklore Research Society Society in TRNC. The journal publishes four issues a year online. DOI-tagged articles in the open-access journal are published free of charge in a double-blind review system. The management of the Society/Journal is not responsible for the articles in any way; all responsibilities belong to the authors. The author(s) of the articles requiring an Ethics Committee decision must include the required report in the manuscript submission. In the submission of the article, the authors submit a Publication Declaration Form stating that they assume all the responsibilities of the study, that it has not been published elsewhere, and that it has not been sent to other publishing organs for publication. As an open-access journal, authors own the copyrights of their products. Authors are not paid any fee. They can partially use their works in different places by citing TFA as a source and publishing their translations in full text.THIS DATASET IS ARCHIVED AT DANS/EASY, BUT NOT ACCESSIBLE HERE. TO VIEW A LIST OF FILES AND ACCESS THE FILES IN THIS DATASET CLICK ON THE DOI-LINK ABOV

    Merkezi Hekim Randevu Sistemi İçin Öneriler

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    Title Suggestions for Centralized Doctor Appointment System Abstract Information systems are used in every field as in healthcare. Patients’ visit to the hospitals by appointment and examination without waiting provides great advantage to them in terms of time. R.T. Ministry of Health uses the Centralized Doctor Appointment System for its citizens to access easier healthcare and to get more efficient and productive health services.Through the CDAS, citizens get appointments with any doctor from the hospitals registered in the system. With MHRS, it is aimed to make better resource planning in hospitals, increase the satisfaction of citizens and reduce queues in hospitals. CDAS has apparently many advantages for citizens and hospitals. However, this appointment system offered by the ministry to the citizens can be more advantageous with some improvements. In this study, some improvements are recommended for CDAS of the R.T.Ministry of Health. Editor: H. Kemal İlter, Ankara Yıldırım Beyazıt University, Turkey Received: August 19, 2018, Accepted: October 18, 2018, Published: November 10, 2018 Copyright: © 2018 IMISC Aksu et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. </div

    Parental psychological distress associated with COVID-19 outbreak: A large-scale multicenter survey from Turkey

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    Aims: Pandemics can cause substantial psychological distress; however, we do not know the impact of the COVID-19 related lockdown and mental health burden on the parents of school age children. We aimed to comparatively examine the COVID-19 related the stress and psychological burden of the parents with different occupational, locational, and mental health status related backgrounds. Methods: A large-scale multicenter online survey was completed by the parents (n = 3,278) of children aged 6 to 18 years, parents with different occupational (health care workers—HCW [18.2%] vs. others), geographical (İstanbul [38.2%] vs. others), and psychiatric (child with a mental disorder [37.8%]) backgrounds. Results: Multivariable logistic regression analysis showed that being a HCW parent (odds ratio 1.79, p &lt;.001), a mother (odds ratio 1.67, p &lt;.001), and a younger parent (odds ratio 0.98, p =.012); living with an adult with a chronic physical illness (odds ratio 1.38, p &lt;.001), having an acquaintance diagnosed with COVID-19 (odds ratio 1.22, p =.043), positive psychiatric history (odds ratio 1.29, p &lt;.001), and living with a child with moderate or high emotional distress (odds ratio 1.29, p &lt;.001; vs. odds ratio 2.61, p &lt;.001) were independently associated with significant parental distress. Conclusions: Parents report significant psychological distress associated with COVID-19 pandemic and further research is needed to investigate its wider impact including on the whole family unit. © The Author(s) 2020

    Phenomenology of ultrafine particle concentrations and size distribution across urban Europe

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