Authors:Tolga Şahin; Selma Koç Akgül, Betül Pazarbaşı Abstract: In this research, it is aimed to reveal which dominant discourses and themes related to collective culture and faith have been redesigned in their own political ideological context in the election videos that political parties have shared on the Youtube platform during the 2015 General Election period.In this study, in Turkey, in June – November 2015 election campaign political process that is performed on the Türkiye Büyük Millet Meclisi in the group of four political parties political party political advertising and most watched videos on YouTube, which is installed with a name taken, together with a critical analysis of the ideological categories of Van Dijk; Arthur Asa Berger's method of using multimodal discourse analysis videos were analyzed.As a result of the research, it was seen that voters of each political party designed their own ideological discourses by choosing a theme appropriate to the conjuncture in their election videos to make a common discourse, blending symbols and myths appropriate to this theme with color and music. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Uğur Demir; Nalan Akdogan Abstract: With their economic and political goals, public institutions have an important place for the society and their weight in the economy is expected to increase. Transparency and accountability within the scope of corporate governance are indispensable so that the agency cost in public institutions does not harm the economic functioning. In this study, the Openness Scale in SOEs was created to measure the level of transparency and accountability achieved with the annual reports published by public institutions. The scale was applied to the annual reports of the public broadcasters ABC, BBC and TRT, which were taken as sample. While ABC and BBC have high levels of transparency and accountability, TRT has been found to be low. In this context, the aspects that TRT should report within the scope of the Corporate Governance Guide for SOEs published by OECD, and International Financial Reporting Standards were tried to be determined. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Senem Odaman Köse Abstract: Environment and climate change in the world gained importance at the end of the 20th century and the cooperation of countries in this area gradually increased. Especially the framework protocols signed under the umbrella of the United Nations (UN) made the subject a remarkable area in the international arena. The European Union (EU) became the first actor in the world to take concrete steps in this field with the European Green Deal. The Green Deal has introduced new regulations in a wide range of policy areas. The behaviors adopted by the EU, which maintains its role as a normative power in the international arena, draws paths that include behavioral patterns as implemented. The field of environment and climate change is also an area where the EU is active at the global level, and the effects of the determined rules expected to be seen at the global level. At this point, the trade relations will be a significant channel in the dissemination of the understandingand rules adopted by the EU. The fact that the EU has put provisions on the subject in the preferential trade agreements it has signed is the most substantial indicator of this situation PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Bayram Koca; Selman Saç Abstract: Bir süredir özellikle Avrupa’nın gündemini meşgul eden göçmen-mülteci meselesi Suriye Savaşı’ndan sonra daha geniş bir coğrafyanın sorunu haline geldi. Bu durumun, ilk elden sonucu dışlayıcı politik bir dil üzerinden (yabancı düşmanı) gücünü konsolide eden politik aktörlerin toplumsal ve siyasi etkilerini arttırmış olmalarıdır. Bu anlamda göçmen karşıtlığıyla gündeme gelen aşırı sağ aktörlerin daha fazla görünür olduğu, seslerini daha gür çıkarttığı, kamusal tartışmaları belirledikleri ve iktidar politikalarını etkilemeye başladıkları bir konjonktürden bahsedilebilir. Uzun bir süredir aşırı sağ aktörlerin varlığına tanıklık eden Fransa ve ülkedeki yabancıların (mültecilerin) ilk kez politik bir meseleye dönüşmeye başladığı Türkiye, bu anlamda önemli iki ülke konumundadır. Fransa’da gelenekselleşmiş aşırı sağın (Le Penci gelenek) şeytanlaştırmadan çıkma stratejisi doğrultusunda daha “ılımlı” bir rotada ilerlemesi daha radikal, aşırı sağ bir hareketin (Éric Zemmour) doğmasına yol açtı. Türkiye’de ise özellikle Suriye’den gelen göçle birlikte göçmen meselesi etrafında şekillenmiş Avrupa benzeri aşırı sağ bir hareket (Zafer Partisi) ilk kez varlık kazandı. Bu çalışmada her iki politik hareketin ortaya çıktığı koşullar, özellikle göçmen meselesi üzerinden aldıkları pozisyonlar teorik arka plan ihmal edilmeden karşılaştırmalı olarak ortaya konulmaya, tartışılmaya çalışılacaktır. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Elif Savaşkan Abstract: In today's intense competitive environment, the main goal for the members of the board of directors is the sustainability of the long-term activities of the companies, their success and maximizing the company's value. Adoption of corporate governance approach by companies means that they can reach a higher company performance and welfare level. This study aims to evaluate the size of the board of directors and the number of independent board members of companies in the BIST 100 index in terms of company performance. In the model of the study, profitability ratios, which are financial performance criteria, which are expressed as dependent variables, were used. Pearson correlation and regression analysis was performed with the data of the companies in the BIST 100 index for the years 2010-2021. According to the results of the study, there is a negative and significant relationship between the return on assets ratio (ROA) in the relationship between the structure of the board of directors and the performance of the company; While it was concluded that there was no significant relationship with return on equity (ROE), the effect of board member structure on company performance had a negative and significant effect on return on assets (ROA); It was concluded that there was no effect on return on equity (ROE). PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Cenk Reyhan; M. Oğuzhan Doğar, Barış Saday Abstract: The notion of “Dark Ages” is increasingly under harsh criticism and perceived as an illusion by many historians ever since the evolution of post-modernism. What is more, even an allegorical “utopia of Bright Ages” is also in use. Criticisims regarding the “darkness” of Middle Ages could be grouped under three different arguments. The first, referring to continuities in history, argues that the Renaissance was not actually a break with the Middle Ages, but it was the result of the Middle Ages. According to Anti-Eurocentric theories, which are the source of the second criticism, even if the “Dark Ages” existed, this was relevant only for Europe, not the rest of the world. Last objection that also covers the other two arguments, is that the darkness or backwardness paradigm of the Middle Ages is a prejudice brought about by the Enlightenment philosophy and the return to humanism. Analysing these three arguments, this study will discuss the above "instrumentalist" claims that modernity serves a dystopian future. This study considers that the legitimation of the Western-Medieval teaching-culture system, dogma and scholastic way of thinking through subjective medieval praisings (mostly micro monographs), is a result of romantic reaction and subsequent post-modernism. In this context, after discussing the historical background of the view that destroyed the "dark" medieval imagination, this study will discuss the relationship of the above-mentioned criticisms with romantic and neo-conservative discourses and then, emphasize the qualitative aspect of Enlightenment philosophy. As for conceptual framework of the study, the analysis of the criticisms in the article will be intertwined with the criticism of culturalist discourse, which has no relationship with the material context of subject matter, which is used as a tool to sing the praises of western medieval world. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Nur Banu Çağatay; Ahmet Güven Abstract: The surveillance processes of states and the way capitalism uses the market have transformed in a way that is not the first time but unlike the previous one. Instead of talking about the capitalist processes of the states alone, it makes more sense to argue that with surveillance capitalism, which tries to get itself out of the limited duties and actions of the state, and while getting stronger together with companies, it also puts aside being a state and progresses towards becoming a company itself and its institutions. While the article aims to show how states manage their own institutions -local governments/municipalities- in the process, based on the data-based accumulation of surveillance capitalism, and how citizens are transformed into datadaş (dataship) and tries to make visible how citizens swap their rights under the name of ‘consent’. In doing so, examples are presented through the role of local governments in countries such as China, Russia, the United States, Germany and Turkey in the process of surveillance capitalism. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Authors:Gökhan Aydoğan; Emrah Ertugay Abstract: The most important legal instrument created to ensure that the information produced by companies is reliable for information users is “audit”. While there are different types of auditing, “assurance engagement” is the service in which financial and non-financial special quality information are examined through “direct engagement” or “attestation engagement” by impartial and independent experts within the framework of certain standards established in this field and provides two types of assurance level as “reasonable” or “limited”. Assurance engagements can be realized within the framework of standards prepared by the International Independent Auditing and Assurance Standards Board (IASB) within the International Federation of Accountants (IFAC). Several countries, including Turkey, have accepted and taken these standards as a model. Performing assurance engagements on certain information included in concordatum processes, sustainability reporting and prospectuses prepared for the public offering of capital market instruments, which have recently gained more importance in Turkey, makes the standards put into effect in this regard important. In this study, the conceptual framework and terminology of assurance engagement, its legal basis, assurance engagements standards in force and the possible areas of use of the assurance engagements in Turkey are analyzed. It is also examined the assurance engagement contract, which constitutes the basis for the execution of this activity, in terms of the parties to this contract, its form and legal nature. PubDate: Tue, 04 Jun 2024 00:00:00 +030
Open Access journal
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